THE HONGKONG GOVERNMENT GAZETTE, 28TH AUGUST, 1875.
An Ordinance enacted by the Governor of Hongkong, Title.
with the advice of the Legislative Council thereof, to consolidate and amend the Ordinances relating to the Assessment and Collection of Rates in the Colony.
[
7
1875.]
W Ordinances relating to the assessment and collection of
HEREAS it is expedient to consolidate and amend the Preamble.
rates in Hongkong: Be it enacted by the Governor of Hongkong, with the advice of the Legislative Council thereof, as follows:-
I. This Ordinance may be cited for all purposes as "The Rating Short title. Ordinance, 1875.”
II. In this Ordinance:-
The term "City of Victoria" means the City of Victoria as bounded and defined under the provisions of the "Victoria Registration Ordinance, 1866.”
The term "Tenement" means any land, with or without buildings, which is held or occupied as a distinct holding or tenancy.
The term "Owner" means the Crown lessee of any unimprov- ed tenement, or the immediate landlord of any tenement, or the agent of any such landlord who is absent or under disability.
Valuation-Appeal.
Interpretation.
III. The Governor in Council may, from time to time, appoint Appointment one or more valuers for the purposes of this Ordinance, and may allow them such remuneration as he thinks fit.
of valuers. [5 of 1863 s.3].
IV. The valuers so appointed shall, in each year, before such Valuation of day as the Governor in Council directs, make or cause to be made tenements to be a valuation of the tenements in the Colony, or of such part thereof made. as the Governor in Council directs.
[5 of 1863 s. 3 and 4]. V. The Governor in Council may, in any year, adopt any exist- Adoption of ing valuation, either wholly or in part, as the valuation for the existing ensuing year; and in such case shall cause notice of such adop-
valuation for the ensuing tion and of the extent thereof to be published in the Gazette. year. before the day for completing the valuation.
Any existing valuation so adopted shall, for the purposes of appeal, be considered as a new valuation.
[5 of 1863 s. 4].
VI. Any valuer may require the owner or occupier of any tene- Powers of ment to furnish him with the particulars specified in the headings valuers. to form A in the schedule hereto; and
[5 of 1863 s. 5].
May, from time to time, enter into and upon any tenement for the purpose of making a valuation thereof; and
If the owner or occupier refuse to allow him to enter any tene- ment, he may give to such owner or occupier written notice requir- ing permission to enter; and after twenty-four hours from the delivery of such notice may, at any time during the day time, enter into and upon the said tenements and inspect the same and, if necessary, may use force to effect his entry, doing no more damage than is necessary for the purpose.
Such notice may be given in the form B in the schedule hereto.
VII. If any owner or occupier of a tenement refuses or neglects Penalties. to furnish the aforesaid particulars within one week after being [5 of 1863s. 5] required to do so;
Or knowingly furnishes false or incorrect particulars;
Or prevents, hinders, or obstructs any valuer from entering or inspecting any tenement after delivery of such notice and after the lapse of twenty-four hours;
He shall, on conviction in a summary way, be liable to a penalty not exceeding one hundred dollars.
VIII. The valuers shall cause every tenement to be separately Mode of valued, and shall make the valuation thereof by estimating the valuation. gross annual rent at which such tenement may reasonably be ex- [5 of 1863 s. 6]. pected to let for the ensuing year.
In estimating the value of a tenement the value of any machi-
nery contained therein shall not be included.
IX. As soon as the said valuation is completed, the valuers List of shall make out a list, divided into districts, of the several tene- valuations. ments valued, and of their respective valuations, and shall deliver [5 of 1863 s. 9]. the same to the Colonial Secretary, not later than seven days
after the day for completing the valuation.
The valuers shall also make and subscribe, in the presence of To be verified the Colonial Secretary, a declaration to the effect that the said by declaration. list contains a true account of all valuations made by the decla- rants, and that the same is, to the best of their knowledge and belief, correct in all other particulars.
X. In making out the said list, the valuers shall distinguish all Religious religious edifices, hospitals, and cemeteries, and all tenements, and edifices and portions of tenements of a public nature or used for charitable public build-
ings to be dis- purposes, or which are used and maintained for the purposes of
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