was imposed on earnings, profits, interest and property. The new Ordinance, which repealed the 1941 War Revenue Ordinance, nevertheless largely followed it in form, but contained variations which were made necessary by the more permanent form of the new legislation. A considerable controversy was aroused by the enactment of this Ordinance.
The Hong Kong (Rehabilitation) Loan Ordinance, provided for the raising of a loan of 150 million dollars for the general rehabilitation of the public services of the Colony.
A new tax was imposed in respect of payment for the services of dancing partners, and also for food sold and con- sumed in public dance halls, by Ordinance No. 14 of 1947. The augmentation of revenues was also the object of Ordinances passed to amend the Betting Duty Ordinance, 1931, and to amend the Stamp Ordinance of 1921.
Ordinance No. 10, the Hong Kong War Memorial Fund Ordinance, 1947, was enacted to establish in the Colony a fund from which provision could be made, inter alia, for assisting the members of certain services, which participated in the defence of the Colony, who are wholly or partially incapacitated as a result of their war service from earning a living, and the dependants of members of the same services who lost their lives.
The prevalence in the Colony of robbery accompanied by the use of offensive weapons, which is one of the unfortunate legacies of the late war, was the occasion for the enactment of the Suppression of Robbery Ordinance, 1947. Under the provisions of this Ordinance, the death sentence may be imposed upon any person taking part in a robbery with arms, where the death of a human being is caused by means of the arms carried, without necessity to prove common intention to use violence among all the persons taking part in the robbery. Owing to the departure from requirement to prove common intention rendered possible by the Ordinance, its duration is limited to a period of one year subject to an extension of a further year upon resolution by the Legislative Council.
The Landlord and Tenant Ordinance No. 25 of 1947, was passed to consolidate and amend the law relating to the restriction of rents. Hitherto, legislation on this subject was contained substantially in Proclamation No. 15 which was made during the military administration of the Colony and subse- quently amended. The new Ordinance, while perpetuating the provisions of the former legislation for the protection of tenants, gave relief to landlords by permitting increases of rent above the standard rent and by releasing from control, under the provisions of the Ordinance, certain premises-notably new buildings, and buildings which since the Japanese surrender had been rendered habitable by extensive repairs. It also made provision for punishment as offences of attempts to avoid rent restriction, and established tenancy tribunals for the settlement of landlord and tenant disputes.
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