Page &
THE OHINA MAIL, FRIDAY, APRIL 28, 1947.
FINANCIAL SECRETARY ON NEW
(Continuet, from Pape 1)
mittee in regard to the stand.
ard rate, and the figure of ten
"When the Bill wan belag thing equivalent to personal regard to the basis of drafted
• per cent has now been inserted deavour
mitice
BBACAA-
war.
meeting the question of Coming Events
**Before the Bill was referred
ing 6.30 p.m.
Race
"A
INCOME TAX BILL
Readers' Letters Rents Bill
Anti-T.B.
receive a cheque of $250.00 for the H.E. Anti-T.B. Association Building Fund in appreciation of Dr. Selwyn-Clarke's good workt in Hong Kong.
have
been selected to stay behind. In! particular. North knows that if ns be doen, then he will kept the Queen to the third round. But the play would have been the same so far if Went had held the Q 8 and Eust only:
in London 2317 en-allowances
without the dis- ment goen noche way towards Was made to incor- closure of personal interests. Aome of the more ad- in the B. They have not been porate
In view of the infinite variety losses. able to accept the recommendavantageous features of a nor of personal interests and cir. tion in regard to the postpone mal form of income tax without cumstances, auch a system can- to the Committee, Government | April 25-Police Res, Club opet Sir.-Enclosed herewith please] East holds Queen and two more, ment of the tax but they did departing too much from the not in practice work out equita- had received certain representa-
Meeting refer the Bill to a further Com underlying principles of the bly and is not suitable for in. tions from property owners who Apr 26-Fifth
felt that some concession should April for detailed examinu 1941 Ordinance. Above all, the clusion in permanent legisla tion. That Committee, which alm was simplicity but as in the tion. was under the chairmanship of 1941-Ordinance, four the Honourable Mr. Arthur taxes a Property tax. Salaries Morne, waA particularly well tax, Profits tax and Interest tax have been provided for and qualified for the task as it num. bered
menibers each is dealt with_in_n separate | ILM bankers, lawyers and chartered chapter of the Bill. Recountants.
among
Sunday Tea Dance
AT THE
distinct
STAR HOTEL
то
PETE VALDERRAMA
AND
HIS ORCHESTRA
Garduated Scale
be granted to them in respect of the Properly tox in view of the fact that owing to rent restric- "In the present Bill provision tien legislation they had not been has been made in the ease of able to recoup themselves in re the Property tax, Profita tax gord to their war losses in the and Interest tax for the
Ap-
Kame way as members of the busi pileation of the standard rate,ness community. but under Chapter VII any per-The Committee was therefore san may elect for personal asparticularly requested to consider Kessment and so obtain the whether the tax, if Imposed at bonent of the various personal the full rate, would cause hard- No detailed pro-ship. They came to the conclusion allowances. vision was included in the 1941 that some degree of hardship
the carrying mended that only half the stam-
Extra
28-K.C.C. Play: Worm's Eye View," April 20-Stor"-Ferry Co., Ltd.,
annual meeting, noon.
April 28-Police Res. Club meet-
Ing, 5.30 p.m.
May 2-C.B.A. Reunion Dance,
Peninsula Hotel. May 5-H.K. Singers, first re-
hearsal
Messlab," of "The Cathedral 'Hall, 5.30 pan. May 7-Green Is.
Ltd. annual and extracrdinary meetings, Exchange
n.
Cement Co., Bldg.,
From
ช
form
eat pleasure, and we shall be happy to receive further dona- tions. Ed. "Chino Mall.")
to East and one to West, The Jonnes. These mat-dard rate should be charged dur-
meeting, 3 p.m.
structure 45 dependent on
one
recom-
To Be
Examined
In making this proposal the Attorney General" wald:
"My intention for this step is that I feel that so notoriously
bill as this should receive better
une and a
ad-
consideration to this
The. Rents Bill, which 6. North already knows that A COMMON MAN. these two are the only possible passed its second read- sociation's work was one of Dr. nny one
(The Anti-Tuberculoals As- arrangements for clubs, nading in Legislative Coun-. arrangement is acil yesterday, was (on Selwyn Clarke's keenest Inter- likely as any other. Neither op- the motion of the Hon. "The 1941 Ordinance differed
ests, and the building of a Cen- ponent bid. North has there- tre and Clinic was among the fore no grounds for choosing Attorney General) - re- The Committer submitted a essentially from normal income
things he was most anxious to at all; there is an even chance ferred to the Standing, very valuable report, a copy of tax legislation in that the basis
вес completed. Our reader's that either of them holds the Law Committee for fur- which has been laid on the table of tax was the source of income
to Dr. Queen, gesture in tribute
ther consideration be- Selwyn-Clarke takos this afternoon. All the recom instead of the individual. Only
It might however be argued mendations made by the Com. in the case of the Salaries tax
and Council for final passage mitee have been accepted by was there provision for indivi: 1 Ordinance for depreciation and would be caused and they recoin- May Dinner To Sir Mark and which will give him; the great- that an even distribution of the fore submission to the
Lady Young, H.K. Hotel, 8 pm.
four clubs between East Government but before dealing dual revesment.
in the canone at all for with these modifientions of the of the other taxes a somewhat forward of
May Canton Ins. Offee, Ltd.,
West is more likely than three into law. annual meeting, noon. original draft, I think it might rough and ready effort
chance of an even distribution tera have been provided for ining such time as rents continue to
Emporium ex- December 1941 May China be well to outline briefly the made by means of rebates and
Chapter VI and Section 20 of be restricted to
traordinary meeting. 3 p.m.
The D.M.S.
la 3/8, of four on one sido 1/8, main features of the Bill itself. | reduced rates to apply some the present Bill.
levels. The Commitice also ex-
and of three on one side 1/2, but: "In the case of the Salaries pressed the view that the allow-May 31-China Emporium annual
Sir,It is seldom in one's life this refers to either side and tnx n graduated scale of tax la ance for repair's should be in-
experience to see the realisation the chance of three on the East complex a
These provided for under Section 14..creased from ten to twenty per
of that wonderful saying "Honour side is therefore 1/4. the rates on chargeable Income cent,
of course are got by possible attention in the draft- varying from a quarter of the Pensions And Gratuitles colonial Income tax legislation into whom honour is due." Rewards Agurea standard rate by steps of $5,000 "As a result of their consideru-order to safeguard the revenue seldom go to the really deserving writing down all the possible in field so as to guard against
-It is more often we hear of alternatives, of which there difficulties in the future to twice the standard rate. tion of the Salaries tax section of in colonies where whole economie those who give sweet lip servien happen to be eight, and then as ministration of the law and to avoid, as far as possible, litiga- "Provision for deductions to the Bill, the Committes recom. be made in respect of life in- mended that the scope of the tax agricultural crop or the market and curry big fut legs being resuming that each unique
warded and honoured. And it is rangement is as likely as any tion arising. for some particular mineral.
"If Council approve such a Aurance premiums and Widows should be widened to cover on-
more frequent that we see these other. (There on one side is not otherwise individuals "There is no such Imitation in
who drain the blood and shorten and Orphans Pension payments | nuities as
a unique arrangement because motion It will, of course, not be has been made under Section 43 would be able to take out annui. the United Kingdom and as on the lives of a great number of it can happen in four different objectionable for the Standing
their unfortunate fellow men- (d) of the new Bill. Such de- ties for turge sums and to enjoy Kong's economy does not depend ductions were not provided for the revenue therefrom tax free. on the market for any one comthe honest underdogs either by ways: each of the four cards Law Committee, in addition to
may be the singleton). But at giving in the 1941 Ordinance. No pro- Certain emissions which were no-medity. the Committee
such criticisms or vision is made for any form of ticed just before the Bill was ori. mended that no limitation on the exploitation or collaboration with the stage of the game we are to Bill in the drafting sphere, also
out of which they throw away, a surtax as this is impracticable, ginally published but which were extent to which losses cauld be set uper-races and make millions examine here all the possible to consider
to off should be imposed in this Cafew thousand to save a few lives excluded except two. They are brought to the notleo""" of "this unique arrangements have been comments as may have been where there is no universat per- not corrected then in order
and to avoid delays.in-printing have now leny either.
earn the grand title of sonal assessment.
"A number of petitions against Philantropists.
E. Q96, W. 8 and E. 96, W. Council." "These then were some of the been provided for. These include
The motion was seconded by The recognition by the Labour 8Q. And these two being uni-
arrangements must be the Hun. Colonial Secretary principal features of the Bill as the exemption, from tax of wound the enactment of this BI have received by Government.
Government of Dr. Selwyn. que originally drafted. The Como and disability pensions und wur been
of These have been carefully con mittee under the chairmanship gratuities paid to members
and his well-deserved promotion calculations about the probabili- of the Honourable Mr. Arthur His Majesty' forces. This is the sidered by Your Excellency and Clarke's great service to humanity county likely; otherwise all the and unanimously approved.
your advisers. They have
is therefore most heartening to ty of equal distribution and so Morse to which it was referred normal practice. for consideration in detail has, "Provision has also been made been circulated to
those who have the Interest of on fall to the grounil. I there- as Honourable Members are al-for the exemption from tax of the Executive Council. Some of the the commun man at heart and fore can't see any way out of rendy aware, made a number of emoluments of members of His paints raised have been met by those who work for the good of the conclusion that Noril: has! no grounds for choosing at all. tunendments now incorporated in
mankind. useful recommendations and I Majesty's forces. If such an exemp- should like to say how much
Hong Kong, especially its com- tion were not included, much un- the Bill.
"Others, such as the rather
will miss him very mtn man, Government is indebted to mem-necessary work would result in
Health Week bers of that Committee and the way of claims in respect of widespread impression that Gov-badly but is hopeful that at the ernment will icempel traders to attitude of the higher up is now double taxation. the Chairman In
"As I explained earlier, the keep their accounts in European changing for the better be will eular for the very valuable Salaries tax is on a graduated form, are the results of misunder- be returned to us as our own work which they have put in. seule rising to double the standard, standing. The new Department of Governor. All their recommendations have rate. Now, a member of a busi- Inland Revenue will have officers Those who know Dr. Selwyn. Acting Director of been acceptable to Government news arm who is paid partly in capable of investigating and as Clarke and his noble mission in vices: and are
incorporated in the
the form of salary but principal. sessing Chinese accounts, Bill now before the House.
ly by participating in the profits propose to refer briefly to the would naturally not elect to be most important changes which have been made as a result of personally assessed. He could not therefore be charged at a higher the Committee's report.
his rate than ten per cent on Local Income
whole income. It would not be whose emolu. "It was originally proposed fair if a person to tax income ariaing in, derived ments consisted solely of salary from, or received in the Colony.had to pay tax at a higher rate, The Committee has recommend-and in order that there may be ed that tax should be restricted no inequity the Committee has to income arising in or derived recommended the insertion of from the Colony, This is the proviso to the effect same basis of taxation as in 1941 case shall Salaries and Annuities and on the whole the amend- tax exceed the amount which ment proposed by the Commit would have been charged had the standard rate been charged on the justifiable. teo appears to be This Colony differs from the whole income before the deduc majority of colonial dependen.tion of any allowances. cies in that a number of head offices of important businesses are established here.
resulting "Profita business activities
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to
parti.
from
Allowances
a
that in no
ulso
members of
and any ac-
no intention that there is should be exerted to have
"Then it has been suggested counts kept in European style. that the imposition of income tax will drive capital away from the. Colony and prevent new capital coming in. I doubt if any of those who signed these petitions would seriously consider the transfer of their capital to any neighbouring territory at the present time...
Some Examples "There is also, I fancy, ROTIC misconception in regard to the exact effects of the new Bill, and, before concluding, it might be desirable for me to quote a few
examples of actual tax payable by families of different sizes in the varicus income groups.
"In considering the question of
"A single man pays no tax if Com- his income is under $7,000, and personal allowances, the mittee gave special consideration a married man with no children. in other bath to the representations from would not pay unless his-Income. countries must pass through the Chinese community and to the exceed $12,000. A single man with the books of the head office and fact that a very large section of an income of $10,000 would pay If such profits were taxable here the European population is com-$75 tax and if his income were
of alter. $18,000 he all sorts of complicated claimspelled owing to lack
would pay $325, A
in respect of double taxation native accommodation would arise, The Committee in hotels,
allowances,
to reside married man with an income of $20,000 and no children would
the
W. E.
extract Is an The following from a letter to the Government Public Relations Officer from the Heplth Ser-
life know that he is a big man "Dear Sir,-May I ask you to 1 big man
following convey, on my behalf and on bo- half of the Health Department, Bonse:---
man's no bigger than the our appreciation and thanks to
the local
very press for their way
kind co-operation in publishing Health our propagando during Weck and for the very helpful
He treats his fellow man. This standard has his measure
. been
Since time itself began
editorials which appeared from
He's measured not by țílies or time to time In support of our
creed,
effort? It has been a great VIL High-sounding though they be, couragement to the Health De- Nor by the gold that's put pariment, to have the support and
alde,
cooperation of the press in its publlelty work and in its efforts to improve conditions in the town, "We look forward to making greater use of the services of the press in future, and deeply appre- ciate what they have done for us in the past."
social
Nor by hir sanctity. He's measured not by
Tank When character's the fest; Ner by his earthly pomp
show, Displaying wealth possessed. He's measured by his justice,
Tight,
or
His fairness at'hiz play, His quareness in all dealings
made,
His honest, upright way. There are hir measures, ever
near
"Y" CAMPAIGN
The Chinese Y.M.C.A. compaign
for members and contributions ja being conducted as usuel this year. The amount haùght is 100,000, to be used for the pro- gramme of activities, community service, repair of Kowicon Branch, and the reconstruction of Lài Chí We are proud of the President Kok bathing pavilion, The Cam-
To serve, him when they can, For man's no bigger than the
way
He treats his fellow man.
rendered
may we
felt that this might tend to dia- "The absolute minimum living pay $275. If he had two children courage firms from catablish costs of this very considerable he would pay $100 and if he had
of the community are children he would only pay $50. of the Anti-T.8. Association and Paign will commence on April 25 Telephone Ing their head offices here and section
"With an inecme of $30,000 a forever grateful for his very valu- at 7.30pm. In the Association that Hong Kong's position as very high, and it seemed only.
and In Auditorium. therefore that this single man would pay $1,825, afable services a financial and commercial con-reusonable tre might be adversely affected. factor should be taken into con-married man with no children bidding him farewell,
"The normal practice is to sideration in determining personal would pay $1,050 white with two also wists him "keep up the good children and four children the fight and many many more suc- assess tax for the current year
these circumstances the amounts payable would be $075 ceases to come." on the actual income of the Committee recommended that the and $525 respectively, previous year' and the Bill was
personal allowance should be "These figures show that the originally drafted on these increased to $7,000, while that effects of the new antasure are by lines. The Committee has re- for a wife should be increased to no means as onerous(25 many of commended that taxpayers $5,000. In recommending these the critics have represented." should be given the option of increases the Committee felt that The motion was seconded by the having their assessment reduced they were also meeting to farge Hop. Colonial Secretary, to the actual earnings or pro-extent the representations wiilch
H.E.'s Speech
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ANTI-T.B.
Bridge Argument Sir-In your: Bridgo column for. Monday, I think that the interesting theory given about averdyen, ja dearly wrong. The position is that East held Q96, West Honly, in Clubs, at the start; North has taken one
fite for the year 1947/48. Such a had been received from the Chlu- His Excellency, the Governor concession would of course only | ese community, in regard to the then said:— apply to this particular year inclusion of 'a' dependants", allow- “It is natural that the Bill trick with the King and leads a and the previous your
which is now before the Council, small Glub on, which East puts would be reverted to in the “This presonis peculiar dif- should have aroused widespread 156, 9. „North: now considera future. The effect therefore ficulties in view of the obligation interest. It is alap perhapa, s nbt whether to play Dummy's Aød would be that where a tax imposed by Chinese law and tradi- unnatümi thật It should have or, 10. He has drawn trumps. rayer opted to take the profits tion for the maintenance of de. given rise to a very considerable" "As the gume, has gone, West for · 1947/48" as the basis of pendants in addition to children, volume of opposition and
sow holds six cards and East assessment instead of those of but it was felt that as the stati- large number of protests. Biyo," and the theory givan is the previous year, the 1947/48 dard rate of tax is very moderate Now, I am not going to aug that, luce the Queen of Clube profits would in practice form and as the personel allowances, gest for a moment that this opis equally likely, to be any one the basis of assessment for two had been fixed on an artificially position to the proposals which of these cards, it is rather high level, dictated by local, hous- are now before us and these pro years running.
tog conditions, no real hardship tests against the passing into law more likely to be with West would result if no specie relief of the Inland Revenue Bin are the probability in fact is 6/11 Therefor the ace ought to be ... «There are always objections were given in respect of depen simply due to the ordinary human played though in Lila case: It to retrospective taxation and dants other than children beling's dislike of taxation. In any In nocepting the recommend the Committee is consider donn. That is quite cleast pas sans, losing a trick TER 13 in older surely that North lion of this Committee, Governed representations for: the grant the case, I have not found, and, ment was Inidenced by the fact of allowances to children beyond d do not thinje this month, de co he might have faken this, Diposao thaks the profts. /- earned in the fourtil med recommended and found in shir Colony, lany, unre
漫 *1946/47/7 haya; been used to owance of“ 3390 för gach subsgagnable Robiection;
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