-Ft
: Page 2 10
MIT THE CHINA MAIL, FRIDAY, MAY 2, 1947. -
Unofficials' Speeches
'(Continued#rom Page 13
year,
Income
Toss meeting this Council, the Bon, the Financial Secretary com. ienced his address with the re mark that it would be idle tu pretend that there had not been had made
ity
same
and
Javing
No.
13 of
have taken throughout
On Income Tax Measure Coming Events
"It is but inevitable that the
דיי
go on.
Dt.
Council full assurance na to and Parliamentary representn- adequacy of staff, there is, in tion has advanced mielently to my opinion, a strong case for justify the imposition of postponement of Introduction come Tax, and to apply thin another now to a predominantly Chinese of the measure for year."
Chan
Reems
population is to ignore the es- sential and historical difference between the communities af. fected.'
May 2 C.B.A. Reunion Dance,
Peninsula Hotel 9 p.m.
Moy HK. Singers, first re- hear ot of The Messiah," Cathedral Hall,' 6:30 pm. May 7-Green Is. Cement Co., Ltd. annual and extraordinary meetings, Exchange Bldg.
noon,
May 7-Dinner To Sir Mark and
Lady Young, H.K. Hotol. 8 p.m. May Canton Ins. Omer, Ltd., -
annual musting, noon. May 10-Sixth Extra Race Meet.
ing.
May 10 and
17 Shamshulpo Cocktail," KCC,..0 p.m. May 17-China Emporium, ex-
traordinary meeting, 3 p.m.
Lid. Annual Meeting, Dodwell's Once, 11 a.m. May 31-China Emporium annumi
meeting, 3 p.m.
f this Bill, drafted In the spirit come, con possibly be too large Bil itself I have no comments to sixteen million dollars are rosition of the tax, but in the funds for our social services
s
to
Adam
Smith, the
grent
la
that have been made. I under. into personal circumstances which His Excellency Sir Geoffry North self-governinent; in which social Therefore it will not be neces- any stretch of imagination that mum of Interference with freel importance of making my positions -
stand that another petition sign.
Is apprefiended from the adminis. cote had categorically stated tration of income tax should be
valded.""
with
The Metalik involved in the
tnx proposals redient to replace the farations Inopportune: I have made of a letter addressed to Your Ex-unless Government can give the ago that their social structure imptation of such a fee coull original be worked out quite simply and were dropped, and in lieu there.now authorised by the War Re- them because I hope that the day cellency.
when I shall pre.
Not Opportune of a Bill was introduced in this conue Ordinance by the introduc- may came
elde vor a meeting of this "My second reason for voting deepCnnell, which became the War tion of an Income Tax. would not require a knowledge of Chinese accoun- Revenue Ordinance
The subsequent history of this Council with a bill before it for against the Bill in on the ground tancy. I need not deal with It 1940.
fatter from the time of the Tie the imposition, or reimposition, of that this is not an opportune time. further at the moment, other "In the Budget Debates above port of this Committee to the Income Tax as a peacetime men- The Colony is on the threshold ct than to point out that assessinentioned, I made it clear that publication of the Bill now before sure, in crder that we may be a new form of government, and
BI through now DR. S. N. CHAU ment would be a comparatively my main objection was that, for thie Council, embodying all the gin to tackle in practical cornest rushing the
the Intest those social problems. But that seems to me to savour very much simple inutter and collection an a place e Hung Kong, with a recommendations of
forestalling any opposition of
The Hon. Dr. S. N.
The main opposition to the even easier nae-quite apart chief characteristics as an entre- Committee appointed by Your Ex-la looking some way ahead......
which many develop from a new said: Without going into all Income Tax proposition ap- fact that
cellency, was fully set out by the from the
evasion pot, and with a transitory popu
Must Go On
government in Hong Kong. the dutalls embodied in the pears to be that systematic and tion, any mensure of the com- Hon. the Financial Secretary when would be almost Impossible.
not in am
agreement with Draft Bill, I crave the Indul possibly progressive tax of Before concluding, I would resity and intricacy inherent In he spoke in support of the First
this kind can only be fairly im/ come tax legislation, cannot be Reading of this Bill last week. I discussion of Direct Taxallun certain remarks of the previous gence of Your Excellency and like to sy that. as I ander equitably administered in the Co- need only add that to the reports should be inlied with the ques-speaker (Mr. M. K. Lo), if I un- my honourable colleagues for posed by the freely-elected re. May 21-Union, Waterboat Co., stand that a similar Bill
derstood him correctly. He sug- stating at some length the ren- presentatives of the people on Malaya has been postponed forny, at all events for many years of the various Committee detalled tipn of Constitutional Reform. I
rested that whether or not we
sons for my opposition to it themselves, with the, apsurance I see no reann whyter its introdua Gen. That was by him I was an assenting party.have no doubt the consciousness
of Impending constitutional do get constitutional reform and
It has been advanced as nh
that these representatives hive An Improvement why, in my view, the income Tax
new form of government for Hong Kong cannot tollow suit. Bili. even wita a standard rate
the argument in favour of an in- full facilities in gouging "I have ventured to recall these changes is present in the minds
come tax that in addition to amount of money required and MR. M. K. LO often per cent., was not accept facts, not by way of apologin for of all who are taking part in this Hong Kong, the work of the gre.
Debate today. But the process of sent Legislative Council should the need of raining revenue to in applying its expenditure. In get speech of only a few days The Hon. Mr. M. K. Lo soll:-- {able, wherens the War Revenue the part
go on in the
meet the Colony's commitments, the case of Hong Kong at pre- ago the Chancellor of the Ex "Introducing this B at the Ordinance No, 13 of 1940 received this direct taxation controversy, government must
meantime, and this Council must
"Ingree with hhn in so far as the unanimous support of the Un-but because I believe these facts
it is the most equitable forment, the taxpayers do not know chequor stated that the relm- continue to function In accordance it related to work necessary for of taxation. I do not question what the requirements are: position was an attractive pro- oMelais.
ore relevant, In considering the
with Its constitution for the line running the Colcay at the mo "As regards the proposals em-
Bill now before Council.
the they are simply told that the position, and that "though it being.
ment which is imperative that the necessity for raining bdied in this Ordinance to which
"In view of the Hon. the Fin
"It may be that, having regard this Council should do and can parent to us all. Indeed, the country, but they do not know and varied resistance ranging required revenue, which is ap- Colony la in debt to the mother would unite against it strong sone personal con.
ancial Secretary's oble analysis
to the various concessions em- not be put oft. Then by all means of the differences
public in most willing to pay to what extent or in whint res from bookmakers to Bishops, between this a great deal of oppositi: n to this tribution. I ventured the follow-
bodled in the Bill, the original let us do it. Bill and the 1940 Ordinance, I
a measure such but what it does object to, and peet, and they are in a state he would advise the Commitice BIB. The extent and representing remarks when I addressed this
estimated yield of 10 million may "But to pass need not take up soy further time not in fact be attained. On the as this now can only be likened objects mant strongly andj of comparative, ignorance, tive character of this opposition Caurell on March 14th, 1940: --
on to face even this powerful com- "On December 4th, 1930 Mr.
of this Council in discussing ather hand, it may well be that to the present Labour Govern strenuously, is the method of which Government does not en- bination if it seemed likely that on the part of the Chinese com-
such differences, which are all in munity is indicated by the fact Calne, in view of his pending de.
lighten them. The Government he could get substantial re- the actual revenue will exceed ment in office in England attempt. taxation.
Government wishes to has not made any statement as that representations were trans-parture, wrcle to each member of favour of the tax-payer. Indeed,
the actual expenditure withouting in the eleventh month of the
venue from this now tax, the Committee n letter en- the only
fundamental difference mitted to, or received direct by.
of the betwen this
the yield from this Tax. Elternfth year of its term to folst upon raise sixteen million dollars, to its plans for the rehabilita A draft Report
Bill and the pre-
Painless Method Governmont from the Kowloon closing
alternative is of course possible. the nation, for example, nationali- there are plenty of other alter- tion or for the expenditure of Is contained In
I am convinced that most Chamber of
war legislation Commerce, Chinese Committee as representing what
But both must remuln in the re- satin of the motor-cur industry natives whereby the money the money to be collected. It members of this Council, and he hoped the Committee would | Chapter VII, under which anyone General Chamber of Commerce,,
glon of surmise until next year, a matter not crying for such ur- could be raised without those is asking for a blank cheque. Chinese
Union, be prepared to srce to rubber-limble-to-tax-is-entitled to elect. But what is certain is that no gency ba is tackling by the Gov-features-to-which-objections
the public, both Chinese and Manufacturers
Not Sufficient. so far to be personally assessed, with
non-Chinese, would welcome GX- Kowloon Chinese Chamber of Com- than what had alrendy
been agreed in the course of his
The taxpayers are entitled to perimenting with this painicim rights to per.urplus of revenue over expendicemment about to go out of office, have been ruined. It the eonsequential
ture in respect of the current arce, Hong Kong and Kewlcon
"These are the reasons why 1 that this tax is introduced on following ab.
sonal allowances.
have some way, as they are in method of raising revenue, Chinese
vote against the Bill. Against the the principle that, though only England, not only in the Im which would yield substantial Restaurant and Eating draft Report the
large and wel- kervation decurred....... House Merchants' Association, the
"submit that the provisions year, however 1940 Ordinance Medene Healers Guild, Hong
for the purpose of rehabilitating make
quired this year, the founda. The best alternative incans of of the 1930 Ordinance-namely: the Colony's dronces, creating a
even if the income tax project Kong Sea Products Merchants'
"I see it is proposed as rе. tion must be laid on which the expenditure of the money, and relatively of "
it not considered suficient is not abandoned. Aspociation. Hong Kong and South impering taxollen of approximate. the production
prudent reserve, and
in- Bruneingult of representations to include taxation structure can be sever-simple measure degree of
freed of
that the tax has been recom-{ many
In conclusion. I must impress China Papey Merchants' Assocía-ly the
the munifold calls for social ser- allowances free Trum tox for a in a full
crensed, with hardly any limita. tion, Po Yew District Assocta.
mended by a smull ad hoc com- upon Government the necessity approximate. cumplientions inherent
Arth child and subsequent chilton- vleen. with the tion, Po Yick Merchanted Amorialy the same lucidénce as the pro-income tax legislation,
"I adhere to the view-I held dren. The fact that the Taxation
mittee which cannot be paid by of revising and reconsidering Product Of West
any means to be representative; the whole question before for- th. The Chinese bankers. the pused Income Tox appears to be fundamental essentials of a low
before the war that whilst a com-
Committee appointed to consider Hong King Property Owners As.n ecmbination of taxes assessed rate, and without any provisions pleated Income Tax law is not the Bill should have sten fit
Income tax la a product of of the taxpayers. While it has cing its will upon a reluctant and which would harm the economy suitable property, on salaries sociation and the Hong Kong and on
the Culony, a simpli- recommend that in these cases the the West, that of a political been said that the tax has sol public, and in face of such entrepot-
'opposition from all Kowloon Clunese Anti-Direct Tax analogous incomes and on busi.of the Colony
fled form of direct taxation alonglowance be only $200 a child is, aiate with a representative govern imposed without consulta strong Improvement Introduction Comitice;
this ernment which has advanced to tlon with and recommendation quarters. It is already sug- thatness profits made in the Colony are a substantinh
the lines of this Bill can falily I think, to characterise
Sop, the stage when the maxim "No by at least two committees, gested that to oppose would be several petitions signed by apen bases and at roles calculated on the pre-war legislation.
In 1939 there and equitably be administered, amendinent as a ludicrous "It is true that proximately
representa these, however, were commit useless, since Government 100
impose very broadly the some organisations
and that the efficiency of its ad- and which is eniculated to give taxation without
tion" has long been accepted tees appointed by the Govern-determined to
pass the Bill. and associations in Hong Kong degree of sacrifice on the several was an overwhelming desire on
as a principle of the conatitu- ment. and Kowloon were sent in to Gov- classes of persons affected. Such the part of the community that ministration should improve with offence rather than satisfaction."
Its the years.
Nevertheless, I sincerely hope would the Colony should assume
The Future erament; and that a delegation a combination of taxes
MR. R. D. GILLESPIE on It is a condition of the of the Excentive Committee of constitute a partial income tax, share of the financial burden fi
"It is not a bad thing for one
tax that those who are called economist, said that the ideal that, in this particular case at least, Government' will heed tha the Hong Kong and Kowloon covering much the greater part the war effort. But this Council,
The Hon. Mr. R. D. Ollespie upon to pay it should have an inx sibuld be collectible at pleading of a long docile public. Chinese Anti-Direct Tax Intro of the incorne which would be in 1940, was absolutely unfetter. occasionally to see visions and to
effective volce in ita impoaltion convenient time, without extra- drearms.
there One of dhelton Committer waited upon Rable to a full Income tax but fed, not only in theory but in inst, dream
as well as in the control of ita vagant expense, armies of col- MR. M. M. WATSON Your Excellency last week. -. freed of many complications uw-in regard to the mans by which visions and dreams which I would sald-
"I have already made my expenditure. In the circum lectors or shenves of tax blanks In Favour
ing to its being partial in scope the requisite war revenue, a sub. like to have is that of the Colony
The Hon. Mr. M. M. Watson in which its people, aldad by position clear at the annual stuneca now obtaining“ in Hong] which should keep the citizens
of "You. Sir, lave stated that Gov. and only approximately adjusted stantial amount of which was to
Kong there is no popular re- distracted from their pursuita anid: ----- to Individunį ability to pay. In be devoted as a free gift to H.M. sound education, will assume pro. meeting of the Chamber
be found.gressively and in ever increasing Commerce with regard to the presentation on the Western of earning a living. The tux ernment has taken into its con
"On this very important and of the enquiry Government, was to
of the responsibility anderation, all the representationis particular much
B now before the measure,
Council. basis, and it cannot be said by should be levied with a mini controversial measure I feel the services, like adequate hospitallary, for me to address Ionour- the population would have any enterprise aind the normal ebl quite clear, not only in accordance my duty to this Council but Crucial Question
the, and flow of economie Udes. sation, medical and sanatoriumable Members at any length in may in the imposition of
also to the Unofficial Justices of "What Government has in care, universal education, old age this debate.
Colony's taxation or in the con- Facts Overlooked
the Peace who paid me the honour "A measure of this kind can- trol of its expenditure, Truc, unemployment insur- contemplation is a free gift to pension,
I am of the opinion that the of electing me to the Council. enance, workmen's compensation, not be applied with perfect we have been promised H.M. Government while
Some advocates of Income Tax.
of the "In the course of one of self-government, their impatience to consolidate
earlier meetings of the Unofficial gaged in a life and death strugele, etc., will gradually become equity to the circumstances of measure
it would be utterly illogi. available to its citizens, and in
ciple amendments stage. The tax during the first looked the fact that the major accepted, but for various reasone embodied in this Bill was to say the least of it, to de- which the burden of providing every tax-payer, but I am of, but it is still in the embryonic government revenue, have over- / Members of this Council the prin-
opinion that the scribe as free a gift wrung froin for the expense of Government made since it was first publish- year muy be limited to 10, but wishes of the Chinese popula- some of the members were, not an unwilling community by the and for these services will be ed remove most of the objec- nothing that the taxpayers can "I am in favour of this Bill
use of the official majority in equitably distributed amongst all. tions which have been express any will prevent this rate be- tion, representing 95% of the prepared to agree to the endet-
Chilony's total
inhabitanta ment of this present measure. and shall vote becordingly. But
this Council: no such thought In any such picture direct taxa-
ing rafhed at the will of the whose business acumen and. ex- "I think that I can also safely out of deference to all the repre-
has ever entered my mind." tion, baned however approximate-
tensive "One alternative suggested in Government.
Investments say that the majority of people sontations in which I have rc. "On the whole it can be said "in point of fact the method ly on ability to pay, must occupy
a Business Licence registration Family Earnings ferred, and bu
are to a large extent responat with whom I have discussed this a place.
"The demand for social better. fec. This, as Your Excellency Hong Kong le theo pre- ble for its traditional pro- bill have also agreed on the prin duty to this Council, I propose to that the 1940 Ordinance worked of raising the
well and smoothly. Estimated to quired, which was acceptable to
with perity, are being ignored.The ciple being sound if It set out fully I hope not at un-
re-South China in Its social struc- Right Honourable Secretary tor
equitably applied. due length--my views and posi-yild 6 million each year It actual all the members of this Council went, and social security, and the knows, wan considered by the dominantly identical
The principle, as I understand tion In regard to this thatter, ly produced 9 million for 1040- in 1940, was that prescribed by reliance upon taxation based on Taxation Committee and
on capacity to pay, represent a pro-garded as a useful proposal. It ture. The unit of the Chinese the Colonies Mr. Arthur Creach it, being conceded-1 will not say No. 13 of 1940, which is of such actual as well 41, or 50,per cent. more than the Ordinance
importance to this original estimate, and the cost of which the present Bill in its fun-cess which, clearly observablo fcr would certainly help to provide | ročlety' is that ́ of the family. Jones in his recent pronounce- on all sides, but by themajority
re- basic information required by Where Income Tax has as potential
been ments to the people of colonial of people who have considered the based. years before the war, has is the War Taxation Department damental
the Inland Revenue Department appiled in a society which is territories has urged closer co- matter it is unnecessary on this Colony.
"His Excellency Sir Geaftry was only 3 per cent. of the total Therefore the crucial question beceived a tremendous added em-
fore this Council, as it seems to phasis from the common effort, by bringing into existence a''re highly individualistic it is easy operation between the native point to say anything more
f Am one of that majority. Northcote, in his presidential ad- ameunt collected;
me, is as to whether or not it is common toll and common suffer- gister of firms. But it would not to separate persons who are populations and their govern- "The question in, therefore, in dress to this Counell at a meet
Still In Force "Section 73 af Ordinance No. 13 really necessary to raise furthering of the war years. If I may, produce substantial revenue, un- subject to lax either, individual- ments, and in view of such
less it were graduated accord-ly or as corporations, or as manifestations it is logical that the objections in this particular my opinion, the consideration of ing held on October 12th, 1939,
substantial revenue. And I ven- with profound respect and hu- foreshadowed the immedinte in- of 1941 provides: '
the ex-ing to the financial strength of partnerships with doubt mility, borrow and-to
* definite the Chinese should oppose any case, and alternative taxation. turo to think that any troduction of an income tax for "No tax shall be collectable in which might have existed on this tent of substituting We for the firms included in its scope. legal status. It is difficult to governmental measures which
"The fear arnongst some sec- Hong Kong. At this meeting the respect of any year of assessment point must have been complete. paraphrase one of the numerous If a registration fee, the same apply a principle of Income Tax may affect their well being and tions of the community that the then Financial Secretary, the Hon.
Excel. impressive and incomparable ut for all firms, is proposed, it to people whose carnings are business enterprises. Neodless Bill will in practice oporate In- ly dissipated by Your Mr. S. Caine, in moving the ment in which the war which beleney's address to this Council terances of that great War leader would have to be a nominal gained from, the combined of to say, the Chinese in Hong equitably is more than a question. adoption of the 1940-41 Estimates, gan on the 3rd September, 1839 last week.
the Rt. Hon. Mr. Winston Chur- sum, such an $100. Graduation forts of a family or clan groups Kong will not be found wanting of imagination and it is easeritlal indicated that the standard rate is terminated.".
cannot pretend that the in. chill, in the concluding part of according to financial strength and are spent for the main when equitable and safe ftan that an eficient department for the collection of the tax should of the proposed income tax would According to Government this troduction of a direct tax in peace his speech delivered to the House will be better achieved by the tenance of those groups, and cial schemes to support Govern-function from the beginnings f be ten per cent.
Ordinance is technically still in time in the Colony has come upon of Commons on August 20th, present measure, which has the pro largely owned in common. ment are proposed.
this la not so. such fears will, ̈ ̈ "Then came the Budget De-force and will remain in force me as a surprise. To me certain 1910, I would say this:
great advantage. that Arms The Imposition of Income Tax
A Lottery
am convinced, prove only too well bales of November 9 and 10, 1939, until a Peace Treaty has actually observations of His Excellency "For my own port, looking out in the course of which unanimous been signed, or of course until it Sir Geoffry Northcote, in the upon the future, I do not view which have made losses. Instead cuts across the whole fabric of
of profits will pay nothing. the Chilkede social structure. 1, and I am sure that the founded
That there will be evasion no objections to the income tax pro- has been repealed
course of his address to this Couri the process with any misgivings.
To take but one example, bulk of the Chinese community one will deny; it is a question of Strong Case For posals were voiced by all the Un- It was in these circumstances, elf on the 18th November, 1930 We could not stop it if we wish.
The proposed allowances for here, fully realise that Hong keeping it within bounds and the oficials.
which I might describe as the were a significant warning. May ed; no one can stop it. Like the Postponement
dependents in this Ordinance, Kong must find additional re- relative merits of other forms of. "In the meantime, the Income historical background, that I ac- I quote these observations:
Mississippi, it just keeps rolling "I confess to misgivings as to though they right appear venude to avoid a further drain taxation, Tax Bill had been referred to cepted the invitation to serve as
already overtaxed. along. Let it roll. Let it roll on whether the Government has an berat enough to ordinary Brl-upon the
1 Other Methods Sir Geoffry's Warning the Incarne Tux Committee, of a member of the new
Taxation
full flood, Inexorable, irresistible, which 'I was a member, and which Committee
"Lastly. In order that I should appointed by Your
present Bill In the current Chinese familles dependents are only Colony where this is true. forms of taxation, I have, rond fect, I admit my belief that the better days."
fhancial year. If the Depart rarely limited to a wife and the Gibraltar lo another example, most of the auggestions that have 1946, with terms of reference principal contribution to thio
ment is overwhelmed with children. If one member of a It is faced today with an appeared in the press, where they Complex Measure hich include: Whether, and if peace-time-I repeat, peace-time MR. LEO D'ALMADA work, the tuidency will be to Chinese family is comparatively urgent housing programme the appear to have been well ventilat
-revenue of this Colony should
collect from the obvious, easily well to do he is looked to in coat of which during the next cd. The three most persistent ex-cone from an Income Tax. Trivial The Hon. Mr. Leo d'Almada reached tax-payers and Idt a large measure to provide for two years la estimated at 21- suggestions have been,
Import duties, purchase arguments can be ranged against sald;"
great number of the smaller
lotteries. any rate, of his parents, his The Secretary of States has Au- its equitability in a community vote against this B and ones catapo, from sheer Inabil! the nancial needs, in part at 750,000 or about $25,000,000.
"The import duty suggestion composed of different races with my reason. for so doing are these, ty to cope with the numbers Brothers and sisters, and even thorised the Institution of a aners to have died but belu different standards of living: but that whereas I approve of the Complaints of inequitable taxa of dephews and nieces and Government Lottery which in contrary, to all killerte ronimised to provide Interest principies in the, conduct of this these arguments have little weight right of taxation in principle. I then would then be unanswer" more remote klu. No, tanilly expected when opposed to the undeniable feel, as I felt at the private meet able.
allowance system devised, on and sinking fund for this, out-port as free portal do not pro bask equity of a tax which is Ing of unofficial members of this I wish to take this oppor western lines could adequately lay. The Governor of Gibral feas Lo have suffelent knowledge
accordance with Council semetime ago, that this tunity of stating that I do not dent with the traditional com tar in referring to the question to deal with, this spint with au ability to par, More than one Uns not the proper time for its for a moment suggest that any fitments of the end or the of the introduction of Lucometrlly, and it would now appear official Member has reminded, mis Introduction.
to be unnecessary, resinady during the Debate of the short-My reasons for feeling then, e section of the community in wealthiest member of a Chinese Tax, Indicated that such, a shop he suggestion of a purchase,
likely to be less bcrupulous than family.
must be seriously considered, tax or a tam on luxuries has 286n comings of this Colony's Adminis. as now, tre two. The Brst is be another in the matter of mak
{ but thought it undesirable that prominently, advocated. Wbillər" tration. I fully though with deep cute due allowance, should being returns for the purpose of Ignoring Essentials such a measure should be Intro- | such laxon could bring in any res agree that in primary made, for citizens and firms taxation. But it has to be re One of the worst con- duco until discussion was pos- venue comparable to that on thi education; in facilites for sick Hong Kong to rehabilitate them- ambered that many, here are sequences of Income Tax is the sible by the elected representa baals of the present Bill 1-10.12 poor and sick children, in housing selges after a period of four years
exceedingly doubtful." ~ Howevis of the poorer classes, in town during which nothing was earn- unaccustomed to this method of demoralising tendency to protives of the people. planning and in other respects the ed and threads made in many raising rovente. Chinese acmote evasion. In a Chinese so- What is not considered ex-havo much stronger
and that letha provision made by this Colony is-cases into capital ved-locways count will quo the Deport clay prasion does not arise pedient for Gibraltar can hard expl the shanth o stavely lacking. I do not attempt which in Tiany El connct be ment much trouble and "delay" meryls from an unethical at. ly be considered expedient for the contrary, the poorim to disguise from myself the fact met in the short period sise the mafue coured thall pylto tempo to, vold paying, but from Hong Kong. What fe, not contralatively be the one
Government to giv
the the chaantial difference between sidered immoral for Gibraltar, that in order to cure that com beration of this "Colony,
kha modeluluth in the "Bast and Mallas Southern Rhodesia – al alexity of social as would 5g
'the in" of which will now meet part, Hibiszary trained That view is not mine alone, detalls of tax colle
their administrat to, expen
10jlerim, can bor Ammore
"It was of course realised that Ordinance No. 13 of 1940 might from time have to be amended
ed or chopped by thousands of firms but, as far as I know, with. out containing any new argu. Government nts, was sent in yesterday. Today, in the Second - Reading of this Bill, It will be my to time to cure such defects or duty to vote in accordance with anomalies as might be disclosed my two considered opinion on its
merifs.
discharge of my
by actual experience, and it was in fact omeniled by Ordinances Nos. 21 and 29 of 1940, and was re-enacted with repealed and amendments by Ordinance No. 13 of 1941.
subsequent to the year of assess-
gle;
cal,
war revenue re.
casentials
ed.
financial
in
can be
*thin
held its first meeting on Novém Excellency on the 3rd September, be completely frank on the sub. benignant, to broader lands and adequate staff to operate the tona, ignore the fact that in homeland. But we are not the "In connection; with such other
bor 3rd, 1939.
"As the result of the recom. mendations of this Committee the so by what date, it will be
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I think,
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J
4