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CONSTITUTION AND ADMINISTRATION
with the Council of Social Service and with the many voluntary agencies which undertake welfare work in Hong Kong.
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. The audit of all public accounts and of certain Special Funds is carried out by the Director of Audit under the general supervision of the Director General of the Overseas Audit Service. Reports on the accounts are presented annually by the Director of Audit and the Director General to the Legislature and transmitted to the Secretary of State. The Rating and Valuation Department, under a Commis- sioner, is concerned with assessments for rates and other matters connected with the rent and value of real property, including negotiations for accommodation for Government departments. The Inland Revenue Department, headed by the Commissioner of Inland Revenue, administers the collection of the internal Revenue of the Colony; this includes Earnings and Profits Tax, Stamp Duties, Estate Duty, Entertainment Tax, Dance Halls Tax, Bets and Sweeps Tax, and Business Registration Fees. 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 foodstuffs, 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 Sydney offices of the Hong Kong Government. (The work of these Departments has been described in Chapters 4 and 6).
The Public Works Department, under a Director, has nine sub- departments, dealing with waterworks; Crown lands and surveys; the administration of the Buildings Ordinance; electrical and mechanical works (including Government motor transport); archi- tecture (Government buildings); development; port works; drain- age, and roads. The Director of Public Works is also responsible for town planning. (See also Chapters 10, 14 and 15).
The Urban Council, constituted under the Urban Council Ordinance, consists of five ex officio members, namely the Chairman (who is at the same time Director of the Urban