40
(b) Motor Bicycles.
Not exceeding 200 lbs. Exceeding 200 lbs.
Side car, Extra
(c) Hackney Motors.
Seating Capacity
(Excluding the driver)
Seating not more than 6 persons
£1.10.0
3. 0.0
1. 0.0
In Metropolitan In all other
Police Area.
districts.
£15
£12
More than 6, not more than 14
30
27
14,
20
45
36
>>
20,
26,
26
22
22
60
48
32
72
60
29
32.
84
50
وو
(d) Commercial Goods Vehicles.
Weight unladen.
Not exceeding 12 cwt.
Exceeding 12 cwt. but not exceeding 1 ton
Annual Licence.
£10
16
1 ton
22.
2 tons
21
ور
2 tons
3,
25
"J
"
35
3
"
4
28
>>
27
23
30
دو
2
5. As regards a Petrol Tax, it is now generally considered that a Petrol Tax is the fairest method of taxation for motor vehicles as by this means the tax is proportional to the use made of roads. In Great Britain the tax has now been re-introduced. Objec- tions to a petrol tax are any question of rebates where petrol is used for other purposes, or for cars used for particular purposes i.e. doctors cars. In Great Britain there are now no rebates given and the only satisfactory principle is not to grant any rebates. Another difficulty was definition, this is now got over by the definition of light oils introduced into the English Finance Act of 1928. A local difficulty might be smuggling. But as the article is bulky this difficulty, which means smuggling from Canton, would not be real un- less the tax were made much higher, say 40 cents a gallon. The duty on importation to China is considerably more than that proposed for Hong Kong.
There are only about three large firms who import petrol into Hong Kong. It should be easy to license such firms for wholesale dealing and duty collected from these firms on returns periodically given to the revenue authorities, such returns being checked by the difference between Exports and Imports and amount in storage.
6. As it is not advisable to put too great a tax on petrol it becomes necessary to increase the tax on motor vehicles by other means and it is recommended that the system in force in Great Britain be adopted. That is in addition to the Petrol Tax there should be a horse power tax on private vehicles. A seating tax on Hackney vehicles and a weight tax on commercial vehicles i.e. lorries. It is further proposed to treble the last mentioned tax in the case of solid tyred lorries owing to the great damage done to roads by such vehicles.
An extract from the Law Reports for 1928 concerning the recent Petrol Tax is at- tached. (See Annexure II.)