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all the responsibilities which he has hitherto discharged on behalf of the Secretary for Chinese Affairs, except for com- munity development work.
Under the Financial Secretary, the accounting operations of the Government are managed and supervised by the Accountant General, who is in charge of the Treasury. All public accounts of the Government, including accounts of special funds and departmental accounts, are subject to audit and inspection by the Audit Department under a Director. The Director of Audit reports annually on the accounts to the Director General of the Overseas Audit Service and to the Colonial Secretary, and a copy of his report, together with the Governor's comments, is laid before the Legisla- ture and transmitted to the Secretary of State. The Rating and Valuation Department is concerned with assessments for rates and other matters connected with the rent and value of real property. The Inland Revenue Department assesses estate duty, stamp duties and various direct taxes levied under the Inland Revenue Ordinance, in addition to administering the Business Registration Ordinance, the Entertainment Tax, and Bets and Sweeps Taxes. Each Department is headed by a Commissioner. The Commerce and Industry Department, under a Director, is responsible for industrial and trade development, the collection of revenue from import and excise duties, the activities of the Preventive Service, certificates of origin, trade licensing, Government bulk purchases of firewood and certain food- stuffs, control over stocks of reserve commodities, and the production of trade statistics and any other statistics required by other departments of the Government. The department also administers the London and Tokyo offices of the Hong Kong Government. (The work of these departments is described in Chapters 4 and 6.)
The Public Works Department, under a Director, consists of eight sub-departments, dealing with waterworks, Crown lands and surveys, the administration of the Buildings