10
MR. LEO MAXSE'S APPEAL.
Leopold James Maxse v. the Com- missioners of Inland Revenue.-Mr.) Leopold James Maxse, proprietor,
*
AMERICAN IMPORT LAW.
The American Consul General has editor, and publisher of the National Preceived instructions from Washing- Aerier," appealed agnirst a decision (ton indicating that hereafter under a of Mr. Justice Sankey, holding that general import license known as he was table on an assessment of "PBF No. 37" the importation into $1,000 for excess profits duty for the United States will be allowed the year ending May 31, 1915, in from all countries except Germany, respect of his journal. This judge including the Rhine Provinces,) ment was given on an appeal by the Hungary, Luxemburg. and those Crown from decision of the parts of Russia under Bolshevik General Income-tax Commissionera control. of all commodities for the division of St. Faul. Covent-except the following controlled com garden, who had decided that Mr.modities: Sugar, wheat, wheat flour,. Maxse was exempt from excess pig tin, tin are, tìn concentrates and profits duty, and had discharged the all metal alloys containing tin, assessment.
including tin: dresses, tin oxides, The facts were that in 1893 Mr solder dresses, type metals, and Maxse purchased the National |other metals containing
tin: Review for £1,500, and since then nitrate of soda and nitrate of had been sole proprietor, editor, and potash, emery and emery ore, publisher. The revenue was derived except that mined in Canada; sal from sales, advertisements, and the versan..non-salversan, arsphenamine, sale of reprints of articles from the and all substitutes therefor and equi
THE CHINA MAIL.
NOTICES.
Arnhold Brothers & Co., Ltd.,
Import
Export
Shipping
Engineering
BRAD OYFICE:—SHANGHAI. BEANCHES-HANHON, EHUNGEIO, CHINELANG,
HONGKONG ANd Canton, AGENCIES-LONDON AND NEW YORL
POST OFFICE.
Telegraphic communicating with Waglan Lighthouse is interrupted
Allied soldiers in the various hospitals In Siberia are badly in need of reading. matter. Any books, newspapers, etc. for their use handed in at the G.2.0. will be packed and forwarded to thenï free.
The parcel post service to Cubs is suspended.
It is notied that all restrictions as to the use of wireless Telegraphy by Merchant Vessels on the China Station have been abolished.
The Services to Germany, Austria, Bulgaria and the Ottoman Empiro are suspended.
No nacist letter addressed to Abadan, Ahwas or Mohammorsh in the Persian Gulf may exceed eight onnees in
journal which had for the most part valents thereof dyes and dyestus JARDINE, MATHESON & Co., LTD., weight
including dye bases, crudes and inter- mediates; potash; except that dyes and dyestuffs and potash do not require individual licenses when ship-
been written by Mr. Maxse himself, The outgoings included payment to a few contributors, cost of paper and printing. advertising. rent, and office expenses. There was aped from the United Kingdom, France, manager with a salary of £250 a italy, Belgium or Japan or their pos- year, and there were also two clerks, sessions and all commodities which Prier to the commencement of the have been produced or manufactured war Mr. Maxse wrote most of the in Germany of Hungary irrespective articles, and the bales were largely of the present location of such com due to the popularity of his writing. [modities.
the
After the war be increased the num- These instructions supersede all ber of his personal contributions. At previous instructions. The produc the hearing before Mr. Justice Sankey [tion of import license numbers is not it was stated that prior to the war necessary from this date before the Mr. Maxse had expressed views with certification of invoices at the Con regard to the designs of Germany sulate General for any commodity which were not popular with the whatsoever but shippers are advised British Government, and that the that individual import licenses are increased prosperity of the National still necessary tc: secure entry Review after the war commenced into
United States of was largely due to a public realisa the above. mentioned controlled tion of the accuracy of the line he commodities except that (A) wheat had taken..
for wheat flour consigned to the United States Grain Corporation may be imported under PBF 19. and (B) all commodities whatsoever in transit through the United States may be imported under PBF 35 and (C) all commodities may be imported into the United States possessicas under PBF 2 when for consumption and not for transhipraent, as heretofore.
He contended that the profits were earned by him by reason of his personal qualifications; that the capital expended on the journal was insignificant as compared with the personal qualifications required to earn the profits; and that he was exempt from excess profits duty by virtue of paragraph (c) of Section 39 of the Finance (Now 2) Act, 1915, which is as follows:
The trades and businesses to which this part of this Act applies are all trades or businesses (whether con- tinuously carried on or not) of any description carried on in the United Kingdom, or owned or carried on in any other place, by persons ordinarily resident in the United Kingdom, except..
General Import License P.B.F.37 and these instructions are the result of the suspension of enemy trade re- strictions heretofore announced and they supersede all former instructions concerning the import restrictions of the War Trade Board.
The Consulate General is also able to announce that hereafter declara- tions, and certificates of interest are (c) any profession no longer required before certifying. the profits of which are dependent invoices. mainly on the personal qualifications of the person by whom the profes sion is carried on, and in which no capital expenditure is required, .or only capital expenditure of a com paratively small amount.
The contention of the Crown was that the income derived from publish ing a magazine was derived primarily trom the sale of a commodity, and that Mr. Maxse was carrying on a business liable to the duty.
Mr. Justice Sankey held that Mr. Maxse was not in the position of a journalist receiving payment for con- tributions to the Press in the ordinary way, but that he was carrying on an ordinary commercial business liable to duty, and derived his profits from the sale of a commodity.
For the appellant, Mr. W, Finlay, K.C., and Mr. Latter (instructed by Preston and Foster). For the Crown, the Solicitor-General (Sir E. Pollock, K.C.) and Mr. Parr (instructed by the Solicitor for Inland Revenue).
METHOD OF REMUNERATION.
Mr. Finlay, K.C., submitted that the whole question lay in the method of receiving remuneration.
Lord Justice Scrutton asked, if the appellant was carrying on a profes- sion to some extent and also a -commercial business he could be
exempted on the whole?
"
Mr. Finlay contended that it was impossible as a proposition of law to say that the method of remuneration resulted in this ceasing to be a pro- fession and becoming a trade. Coun- sel cited the case of a well-known law .reporter who published his own law reports. Did he cease his profession as a law reporter because he publish. ed his own reports?
MOVEMENTS OF STEAMERS.
The T.K.K. s.3. Shingo Burns sailed from Manila yesterday and is due
at Hongkong to-morrow at 7 a.m. The P. & O. S. N. Co's.ss. Arratoon ¿pear)
left. Singapore for this Fort on the 12th instant at a.m. and is dua here! on the 19th izstant at about day- light.
The T.K.K. ss. Shy, Maru arrived ut Yokobara May 13 and sails May 17 according to schedule; for San Francisco en-route to South America.
Latest Advices.
The C.P.O.S. Co's R.M.S. Empress of Japan sailed from Kobe May 3rd and is due at Nagasaki May 6. The C.P.O.S. Co's RMS. Empress of dria arrived at Vancouver on April
14.
The C.P.OS. Co's R.M.S. Monteagle left Shanghai on Friday, 11th April and
29.
is due at Moji Sueday, April 13th. The T.K.K. s. Nippon Mara atrived at Yokobama April 7 and will sail for San Francisco from that Port April The T.K.K... Ango Maru arrived at Yokohama March 30th, and will sail April 4th for Honolulu and San Francisco ga-route to Valparaiso, South America.
"
PASSENGERS ARRIVED.
Fer s.s. Colombia From Sha Lord Justice Scrutton: He was Francisco, Mr. and Mrs. Jno D. carrying on a profession and a Armstrong, Miss Eliz. Armstrong, trade.
Mr. Howard C. Charlton, Mr. J. M.
Mf. Finlay: The remuneration he Hules, Miss Ethel Moroney, Mr. received was the sale of his book. Frel J. Matthews, Mr. and Mrs. Would it not be a question of fact Joo Rawlings and infant, Mrs. Edw. and degree whether he did not really. Short, Capt. Basil Taylour, Miss carry on a profession and receive by Margaret Winster, ir. Thoe. B. way of remuneration what he got Wilcox and Mrs. Nellis Wilcox; from from the sale of the article?
Shanghai, Capt. Mano Laza, Lieut. Lord Justice Scrutton: Might he Curios Laze. Mr. and Mrs. 1. D. not say he got part of it from his McNicoll, Jr. Clue. E. Pabton, Mr. work as a law reporter, and part M. Tackey, Mr. and Mrs.. F. L. from the enterprise of his publisher? Thompson; from Manila, Mi E. Mr. Finlay: No, he would say, Alzona, Mr. and Mrs. A. E. The real thing out of which I get d'Almeida, Mr. C. Ho Ahn, Mr. B. my income is my skill as a reporter, Belsunce, Birs. S. Blumenthal, Mr. which is the same whether I sell my J. K. Chung, Mr. F. 5. Crowthers, " reports to somebody else or publish Misis "M. de Pres. Mr. and Mr., R. them."" Otherwise he would be. Harrison, Mr. J. Handelsman, entitled to nothing at all.
Air: und Mrs. G. V. Hayes, Mr. and Air, C. Henriques, Mr. John Hind, Alias 3. Kinkelin, Miss E., Blacarig, 3r. J. A. McCandlow, Mr. and Mrs.
Sir E. Pollock, K.C., argued that the judgment of Mr. Justice Sankey was right.
The Court reserved judgment.
J. A: MeGee, A. Wm. T. G. Neal,
ENGINEERS and LAUNCH BUILDERS.
MARINE MOTORS OF ALL POWERS
.
IN STOCK.
Works:-POOTUNG, SHANGHAL
Sole Agencies:-STERLIND & EVINRUDE MOTORS.
MAKERSEWO" MOTORS;
Associated British. Machine: Too.
Makare. Ltd.
A.B.C.. Boiler Enamel. Rexins Ltd. (Leather-cloth), Edgar Allen & Co., Ltd. (Tool.
Steels, &c.)
SHIPS DUE TO ARRIVE.
FROM EUROPE.
The .. TEUCER, May 18 and leaves for Shanghai and Japan Blay 17.
leaves for Shanghai sad Japan May 18.
The EURYADES, May 17 and
The 4. TALTRYBIUS, May 18 and leaves for Shanghai and Taku May 27.
The .s. IDOMENEUS, May 30 and leaves for Shanghai and Japan May 31. leaves for Shanghai and Japan June 9.
The ... NINGUHOW, Jure 8 and
The s.. TYDEUS, June 13 and leaves for Shanghai June 18.
FROM SHANGHAL.
The 8. DILWARA, leaves Shanghai May 18, due hero May 21 and leaves for Straits, Colombo and Bombay May 24." Tho ss. NHURATA, leaves Shanghai May 99 and is due bere May £5.
The a.s. AMUR MARU, due bere from Shanghai Juno 2 and leaves for London and Antwerp, calling at Marseilles June J.
The s.s. ANDES MARU, due bere from Shanghai June 10 and leaves for London and Antwerp June 11:
FROM JAPAN.
July 26 and is due here August f
The ss. NORE, leaves Tokohama
The 8.5. NOVARA, leaves Tokohama August 9 and is due here August 20.
The sa LYCAON, leaves Tokohama May 3 and is due bere 3ay 20,
The 8.s. MENTOR, leaves Yokohama May 17 and is due bere June 3.
May 91 and is due here June 17.
The 3.5. REESUS, Jeaves Yokohama
The 9.8. TALTRYEIUS, leaves Yoko hama June 24 and is due here July 1.
The 34 IDOMENEUS,
leaves Yokohama June 28 and is due here July
17.
The s.. STENTOR, leaves Yokohama May 24 and is dua bere June 10 ard. leaves for Liverpool.
June 7 and is dee here June 24 and The EUCER, leaves Yokohama raves for Liverpool.
The s.s. ARKATOON APCAR; leaves Eobe May 30, due bere June 6 and leaves for Calcutta Jane 7.
"Barco Steam Trape, Temparature
Regulators, &c.
Linotype & Machinery, Ltd. Pulsomuter Engineering Co., Ltd. T & W. Smith Ltd. (Wire Ropes). Imperial Light, Ltd.
The 18. HOKUTO MARU, due here from Kote and Moji July 27 and leaves for Java ports July £9.
The as. HAWAII MARU, due hero from Nagasaki June 15 and leaves for South America June 18..
The 8.8. BURMA MARU, due here from boji May 26 and leaves for Banery via Singapore and Colombo juicy 22.
i
The A. UNNAN MARU, due here from Takao Jupe land leaves for Saigon and Bangkok June 2
The EE. NANKIN MARU, due hera from Nagasaki June 1' and leaves for Bydney and Melbourne, calling at Auckland, N.Z., and Adelaide June :
- FROM JAVA.
The as BORNEO MARU, due bere from Java ports June and leaves for Japan porta June 14.
The insured letter and insured parcel services between Egypt (or in transit through Egypt), and Cyprus are tempor- arily suspended..
Uninsured parcels for the United Kingdom will in future be forwarded from Hongkong in bags, and the Public are therefore advised to pack such parcela very carefully,
Until farther notice parcels for civil addresses in the provinces of Unine, Vicenza, Treviso Padus, Venice and Bel- lune in Italy will not be accepted for transmission unless posted under the British War Office Permit.
The Parcel, Post Services to British East Africa and Egypt (except for members of the Expeditionary Forces), and to Abyssinia, Bagdad, Frithren, French Somali Coast, Italian Somaliland, Portuguese East Africa, Zanzibar and Russia have been suspended:
Registered and Parcel Mails close 15 minutes earlier than the time given below aniess otherwise stated.
In the case of Mails closing before 9 a.m. Registration clares at á c'clock” on the previous evening.
· INWARD MAIZS.
THURSDAY, May 15. Manila and Japan-Per SKINTO MARU. SUNDAY, May 18. Straits-Per ARRATOON APCAR
The ss. HOKUTO MARU, due here: from Java porta June 21 and leaves for Japan ports
The o. BI MARU, dus here from Java ports July 4 and leaves for Japan ports July 7
Java porta July 26 and leaves for Japar The a& BANKI MARU, due here from parts July 29.
The B. BURNEO MARU, due bere from Java ports August 29 and leaves for Japan ports August 31.
The s3. HOKUTO MARU, dus here from Java ports September @ and leaves for Japan ports September 15.9
FROM CALCUTTA...
The ss. ARBATUON APCAR, left Calcutta April 27, due bere May 17 and
caves for Kobe May 18.
FROM MANILA.
19, due here May 21 and leaves for Kobe, The 8.8. CYCLOPS, leaves Manila May Yokohama and Seattle May 94. Manila Jure 27, due here June 29 and The s.. PROTESILAUG, Icaves leaves for Kobe, Yokohama and Seattle July S.
OUTWARD MAILS.
THURSDAY, May 15. Straits, "Bangkok, Carlob, Mauritius,
Shanghai
South Africa, India via Dhanush- kodi, Egypt and EUROPE ria SUEZ Per PAR LING. Registration 1.45 p.m. Letters 2.30 p.m.
The Parcel Mail will be closed on Wednesday, May 14, at 5 pm. and North China - Per SUNNING, ap p.m.
MARU,
Swatow and Amoy-Per VAN WARE-
WIJCK. 3 p.m. Amoy-Per BONGEWA, 6 p.m. Haiphong-Fer DAITOKU No. 5, 5 p.m.. Swatow, Bhanghal and North China-
Per OHOYBANG, 5.p.m.
FRIDAY, May 16.
Straits, Bangkok, Ceylon, Mauritius, South Africa, India via Dhanush- kodi. Egypt and EUROPE via SUEZ-Por BHIDZUOKA MARU. Registration 3.45 s.m. Lettera 10.30 a 13.
Swatow,
Amoy and Foechow-Per HAITAN, 1p.m.
Straits and India via Calcutta-Per SATURDAY, May 17.
CHAKBANG. 2 p.m. Shanghai and
North China -- Per CHENAN, & p.m.
SUNDAY, May 18,
The as. TYNDAREUS, leaves Manila July 22, due bere July 24 and leaves for
The s.. TENTO MARU, due bere Sato, Amoy and Formosa via Keelung Kote, Yobobama and Seattle July 28. July 14 and leaves for San Francisco July 21.
-Per KALOMARU, 9a.m.
MONDAY, May 19,
The s.8. SHINYO MART dae hers May 16 and leaves for San Francisco, Fakhoi and Haiphong-Per KAIFONG,
The 8.8. SIBERIA MARU, due bera Swatow, Weihaiwsi, Chefoo and Tientsin
and leaves for San Francisco
Per KUEICHOW, 11 .m. Swatow and Bangkok-Par OHANG-
CHOW, 118.12. Philippine Islands Per WINGSANG,
2 pw.
June 21 and is due bere July 8 and
The 8... NINGCHOW,leaves Yokohama May 23. leaves for Liverpool
KOREA MAKU, due bere July 30.
July 20 The 8.8. from Nagasaki Joze 18 and leaves for Fan Francisco
Juce
20. The .. NIPFON MARU, due here from Nagasaki June 30 and leaves for San Francisco July 7.
The
from Nagasaki June 13 and leaves for PERSIA MARU, due bere San Francisco June 18.
Thos. ANTO MARC due bere from
The .s. AFRICA MARU, due here Vancouver, Feattle and Tacoma May 18. from Manila May 13 and leares. for
FROM LONDON.
Anica Kostul and leaves for South, due bere July 7 and leaves. for The . NORE, leaves London May America September 10.. Mojiduly 1 and leaves for Bouth America. June, due bere July 21 and leaves for
Shanghai and Japan July 8. The .. KIYO MARU, due here from
The . NOVARA, leaves London July 12.
Shanghai and Japan July 23.
Moji October 24 and leaves for South The as SEITO MARU, dua bere from America November 4.
The 8.5. RIQJUN MARU, due bera from
Kobo
and Moji May 31 and leaves for Java ports May.za.
ཇ
IF
FROM AMERICA.
TUESDAY, May 20, Shanghai and North China- Por
A. APCAR, il am. Swatow, Amoy and Foochow-Per HAI
HONG, 1 p.m. WEDNESDAY, May 21.
Shanghai, North China, Japan via
Kobe, Honolulu, Canada, United Statca, Central and Bouth America, and EUROPE via SAN FRANCISCO-Per COLOMBIA, Registration 9.45 a.m. Letters 10.30 a.m.
THURSDAY, May 2
Tel. No. 1743.
WEDNESDAY, MAY 14, 1919.
ENTERTAINMENTS.
THE
Tel. No. 1743.
CORONET
T]O-NIG ̧ATI
TONIGHT!!
at 51.5 and 9.15 p.m.
CHARLES DARRELL'S
World renowned melodrama
WHEN
Tha
LONDON SLEEPS "
"THE GREAT VACUUM ROBBERY"
THE
WILD INGINE”
British Gazette No.
522-523.
Booking at ROBINSON'S.
VICTORIA THEATRE
"THE
*MAT 12, 13 & 14. 9.18 P.M.
HOUSE
PETERS
im
HAND OF
PERIL"
ia
5." parts.
and Various Comics.
MATINEE THURSDAY, May 15t at 5.15 p.. JUST JIM
featuring:
BARRY
D. CAREY.
Remember THURSDAY, May 15th.
RUTA ROLAND
A Fathe Cyclonic Serial "HANDS UP." Booking at ANDERSON'S.
HONGKONG THEATRE.
TOL. 2611.
5
parts.
MAY 14, 15, 16. .
FEATURE
5 parts.
Tel, 2511.
"WHAT HAPPENED TO JONES?"
GAZETTE & Comics.
SATURDAY 17th. "SER
MARIE DORO
ip
"LOST AND WON'
(Paramount 3 parts):
Booking at the THEATRE.
THEATRE ::
ROYAL.
TO NIGHT
(Wednesday), May 14th, at 9.15 p.m.
THI
BANVARD AMERICAN MUSICAL
18
COMEDY
COMPANY
18
ARTISTES MOSTLY GIRLS. PRESENT
THE DREAMY, TROPICAL TREAT
"HELLO, HAWAII,"
SIXTY LAUGES A MINUTE.
THE INSTANTANEOUS HIT. "OH, PAPA"
A SCREAMING FARCE WITH MUSIC.
"OFF TO THE FRONT.”.
*
MATINEES:
THURS, MATINEE
& NIGHT. MAY 16.
FEL MAY 16. & SAT. MATINEE & NIGHT MAY 17.
TO-MORROW (THURSDAY), MAY 15th, at 4.30 azd SATURDAY, MAY 17th, at 4.30 pm.
Children Half Price.
POPULAR PRICES:-$3, $2 & $1. Booking at MOUTRIE'S.
ARRIVALS.
May 14.
ALICORNE Chi., 308 tons, from
Bhanghai and North Chins Per Hoihow, Capt. Leung Hing, Chiat On,
SUTYANG, 11 km.
(38.
KWAI WAH Chi, 402 tons, from Tourane, Capt. Kwok Show, Wai Hing,
Kobe and Hoji June 12 and leaves for Seattle May 22, due bere June 16 and Shanghai, North China and Japan vis C40
The .. BANRI MARU, due here from The 6. PROTEBILAUS, leaves
FRIDAY, May 23. Java porta June 14.
leaves for Manila May 14, The sa. BORNEO MARU, due here
Nagasaki, Honolulu, Canada, from Kobe and Moji July 16 and leaves
United States, Central and Bouth America and EUROPE for Java ports July 17.
vis SAN FRANCISCO — Fer
YOUR COPY
OF THE
The Rs. TINDARECS, leaves Seattie June 16, due bere July 11 and leaves for Manila, nly 17.
(With apologies to “Joan of Arc.") Tis ready how Tis ready now 1 And ita size will surprise everyone It exceeds all expectation
Alise C. Ocampo, Mr. B. Oni Hongkong $ Directory demands your approbation.
menko, Miss J. P. Rubio, Mies E. Stone, Mr. and Mrs. G. A Stone,
A married Chinese, woman, age breaker, Misses L. E. and I., C. 25, residing at No, 10 Leighton Hill Stonebreaker,. Birs. B. Sweet, Mr. Road committed suicide on Tuesday and Mm. B. F. Swoetwood. Mr. F. afternoon, y plum poisoning The J. Tew, Miss Jean A. Tyre, Mr. Joha reason is unknownL
9pt and Mr. C. Whang.
IS NOW. READY Messrs. BERWER & CO., 22 QUEEN'S ROAD CENTRAL.
Tia roady now. Tis ready now! So do not hesitate.
Bot buy today, without delay" Or else you may be too late.
HONG HWA, Brit, 1,324 tons, from Penang, Capt. Row Htan, Seng Soon Boog, BIO.
Swatow, Capt. Stewart, D.L. & Co
HAITAN, Brit. 1,187 tons, from
Whart
SHINTO MARU. Registration
·8.46 a.m. Letters 10.30a.m. SATURDAY, May 24. Shanghai and North China Fer Bo
YINGCHOW,
MONDAY, May 23 Swatow and Bangkok-Per HUPEH,
11.
THURSDAY, May 23. “ Shanghai, North China, Japon vis Nagasaki, · Canada. United Stato, Central ? and. Bouth America, and EUROPE VI VANCOUVER Ter EMPRESE OF ASIA. Registration 0.45 a.m. Letters 10.30 6...
URAYASU MARU Jap., 1,583 tone, from Karato, Capt Yedamateu, Y.K.K,
CHAKSANG, Brit, 1,417 tous, from Kabe, Capt. Courtney, J.M. & Co, Kow loon Wharf.
DAITOKU MARU, No. 5. Jap., 692
CLEARANCES.
May 14:5 NAM KAM,hi., 7 am, for Hoi- phoog vis Pakhol, Wo Fat as, Co.
CORNELIA, Brit, 8. 2, for K. C. Wan, Carroll Bros.
BANGG. CHI, T .m.,
for Hoihow,
Shun Tai
PAUL LUAT-French, noon, for
seilles vis Eaiphong, M. M. Co.
LINAN, Brit, p., for Swalow, Singapore, N. Y. K. B. &5
KAIFUKU MARU, Jap... 4 pm, fou
TENSHO MARU, Jap., 6 pm, for Kobe, N. YK
HAIMUN, Brit, 11.30 am for Bang- kok via Hofhow, K. N. Sing.
HANTANG, Brit, 6 p.m. for Canton, B. & S.
TAMING, Brit. 3 p.m., for Manila via Ilcils, B. & 8.
tous, from Baiphong, Capt. Hirano, KAMIJIMA MARU, Jap.. 2 p.
0.8.K, C43...
Keelung, Suzuki.
Printed and Published for The CONCERNED by GEORGE. WILLIAM CADE BURNETT, Editor, No. 5, Wyndham Street, Hongkong