THE CHINA MAIL, NOVEMBER 17, 1939

STRANGE

REALITY

4

(Continued from Page 16)

bear for a moment longer the silent' scrutiny of those piercing vivid eyes. "Why have you brought me here?" she asked. And somehow when his answer came it did not surprise her, "I wanted to see you" he said, simply.

The question "Why?" trembled on her lips, but she could not articulate it. She knew and she understood, and so in silence she let him lead· her to the divan.

She sat down and waited whilst he clapped his hands so that coffee was brought to them, sweetmeats and great dates soaked in goat's milk. Servants put them down on a low table and then, bowing, with- drew.

When they were alone, Yucu turn- ed to Mary and spoke again.

"I have told my men," he said, "that I have brought you here for a ransom, but if you wish to leave you may go now. You are free and there are horses outside waiting. You can be back in the town in an hour or so, long before anyone will have missed you." His voice was deep but melodious, with an attractive ac- cent and a slight hesitation over his words as though his English was rusty and he must think before he spoke.

Mary hesitated for a moment and then with a smile which was fam- ous over four continents she said: "May I have some coffee before I decide anything. I am rather tired and I have been afraid."

"Forgive me" he said, and bent down and handed her the cup and- as he did so she noticed his (hand: from the first finger to wrist ran a deep and only partially healed scar. She guessed it was the mark of a knife, and a sudden realisation of what was occurring to her and with whom she was talking came to her consciousness.

This man who had just offered her and freedom was the most feared

INCOME TAX

TAX DEBATE

(Continued from Page 11) doubted force of many arguments posing the introduction of the tax locally, we must qualify our recom- mendation in five ways.

i

disguise from myself the fact that ir, op-order to cure that complexity of socia

ills it would be necessary to raise great deal more revenue and I agai: state my conviction that the only pro- per way of raising the necessary amount Would be by putting the re- venue on an income tax foundation A few steps, mostly tentative, hav been taken during the last two year towards the solution of the variou: problems which these social disease: set up but the real fight has got to

(a) We must not be taken as ex- pressing the opinion that such sub- stantial

extra revenue is actually necessary; in so far as more revenue is needed owing to the growth of the Colony that very growth is likely au- tomatically to increase the revenue, while it is outside our province to consider how far it may be needed to finance new or improved services,

(b) The possibility of the successful working of the tax should first, be the subject of a detailed investigation with the assistance of an expert, pre- ferably familiar with the collection of the tax in an Eastern country.

|

come.

SOCIAL PROBLEMS

I

Irene Dunne, who co-stars with Charles Boyer in Universal's "When To-morrow Comes," which starts a full week-end run at the Alhambra Theatre to-day,

These latter remarks at such a time us this may be regarded as inoppor- tune. I have made them because hope that the day may come when 1 (c) The imposition of the tax invol- shall preside over a meeting of this ves a new departure in fiscal policy. Council with a bill before it for the We assume that it would not be pass- imposition, or re-imposition, of income ed through Council by the use of the tax as a peace-time measure, in order official majority and

that

unofficial that we may begin to tackle in prac- members of Council will expect to re-tical earnest those social problems. ceive, before agreeing to the imposi- But that is looking some way ahead. tion, some indication of the heads of The immediate question before thi expenditure to which its yield will be Colony, though not to-day before this applied.

Council, is whether we should dis- charge our admitted duty to Great Britain by means of an income tax or some other revenue-raising measure or measures. I ask no more than that those who have reached a conclusion contrary to income tax should, in the light of the Honourable the Financial Secretary's speech and the very cogent I have been asked to widen the remarks which have fallen from the terms of reference of the expert com- honourable and gallant member the mittee appointed to examine Govern- General Officer Commanding the Bri-ment's proposals as framed in a bill. tish Troops in China, closely re-exam- deal

(d) We feel that it would be unwise to impose a tax of this nature until a substantial body of opinion in the Co- lony believes that the tax can be levied fairly and efficiently.

(e) The imposition of Income Tax should to some extent be compensated for by the remission of other forms of taxation.

come tax.

PEACE TIME

The second and third points with certain objections which have been against the imposition of an in- Of these one is that, once established on the plea of the neces- sity of war, the tax would remain in To that I would rejoin peace time.

that if eventually it is agreed that an income tax bill for war purposes should be introduced I should have no objection to the inclusion of a clause which would effect an automatic re- peal of the measure at some stated time, for example, at the end of the financial year next after the conclu- sion of peace.

The other objection is of smaller calibre, though I believe that it is very potent: it is the fear that income tax procedure is necessarily inquisi- torial to a high degree and that the of business secrets

merchants and manufacturers would thus become the prey of either their competitors or of blackmailers. But that it not so, the honest taxpayer has nothing to fear from an income tax, his return of in- come supported, where necessary, by a balance sheet or a profit and loss account, neither of which would re- veal trade secrets, would normally be accepted without examination of his detailed accounts. This fear of in- quisitorial methods is, I am sure, sin-

tion in reality.

the most mysterious person in the whole country. His life was in dan- ger every hour and every minute of the day. He was in the throes of a desperate campaign for justice, and yet in the midst of it he had time to think of her. He had wanted to see her, and so-with Oriental pe- remptoriness-he had sent for her and she had been brought to him.

Mary bent her head to sip her.cere; nevertheless it has no justifica- coffee, and as she did so she glanced up at him under her eyelashes. With a sudden clarity she understood the decision he had put to her a moment before. She knew without him tell- ing her that this man-as had many others-loved her pictured self and desired the shadow of her while he had never met the sub- stance. Dreams of her had perhaps accompanied him in his most dan- gerous exploits, the ideal for which she stood had not been affected by war, violence or bloodshed.

even

And now two courses lay open to her-to return immediately with the -horses that were waiting, or to let his men go to Rowanduz with a note demanding ransom.

If it were a question of ransom, there would be a delay of three, per- haps four days, whilst the negotia- tions were. arranged before the money was finally handed over, There would be expressions of fury, bursts of impotent rage, bitter words would pass between the film people and the Government, but both would be powerless against the fastnesses of the mountains in which she was hidden at this moment and the strength and secrecy of Yucu.

Three days in his company as his guest, or was it his prisoner? Three days to get to know this adventurer, this man who was threatening great kingdom.

B

She looked up at him again, he' was staring at her. There was strength and determination in his lined face, but it held, also, a

force that was strangely spiritual,' and his eyes were those of a visionary, of a' man who sees the road far ahead of

be

PEACE-TIME REVENUE Lastly, in order that I should completely frank on the subject, I ad- mit my belief that the principal con- tribution to the peace-time I repeat, peace-time-revenue of this Colony should come from an income tax. Trivial arguments can be ranged against its equitability in a commun- ity composed of different races with different standards of living: but these arguments have little weight when opposed to the undeniable basic equity of a tax which is assessed in accord- ance with ability to pay. More than one un-official member has reminded me during the debate of the shortcom- ings of this Colony's administration. I freely, though with deep regret, agree that in primary education, in facilities for sick poor and sick children, in housing of the poorer classes, in town planning and in other respects the provision made by this Colony is gravely lacking. I do not attempt to

those that travel with him. A strange man, a courageous man, a man of mystery, a man of power-,

Mary gave a little shiver. She was alone here, alone in an exile's camp at the mercy of a revolutionary.

And then she glanced again at the ɛcar on his wrist, at the pistols at his belt. This then was reality! This was life! This was what she had wanted,

Mary put down her coffee cup, then said speaking softly so that he must bend his proud head to hear her words, "I think I am too tired to travel back to-night."

ine the reasons which led them to that conclusion, having during the process an open mind and a single eye for the good of the Colony and the Empire.

It is not the case that the whole community of Hong Kong is op- posed, either in principle

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practice, to the imposition of in- come tax at the present time. I am aware of a growing body of opinion, both European and Chi- nese, which is in support of that course of action,

I am prepared to do so on the clear understanding that the com- mittee will first discharge the duty which it accepted on appointment, that is to say to enquire whether an income tax measure suitable to the present moment's needs can be devised.

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met hers in perfect understanding,

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