SHANGHAIN
LIMITED
can be appointed as
* EXECUTOR★ OF YOUR WILL
to act ALONE
.or
JOINTLY
with a relation or friend
or
CONTINGENTLY
THE CHINA, MAIL, FRIDAY, DECEMBER 12, 1947, EXIS
$31⁄2m.
INLAND REVENUE DEPT. COLLECTS $3 m. Property Tax Heads Returns With Over $2m.
Statement By Anonymous Commissioner Letters Sent
Higher Fines For Errant Dogs
More than three and a half million dollars had been collected up to Wednes
day afternoon by the Inland, Revenue Department, the Commissioner of Inland Revenue (Mr. Eric Pudney) disclosed at a press conference yes- terday.
To bọ
G
Because of the increase in this kind of 'offense, fines will hiso 'be' 'Indreksell 'from the offL ginal *$10 "and" $15 to $15 "And $20 for allowing dogs:th Wonder in politie places without' muzalen The sum Is made up as fulto el at and without licenses, Mr. Latt-lows:
the Inland Revenus, ances affected outside the Colóny Department,' mer said when 'he dealt with 50
In Hong Kong Dollars are sub, Corporations Profila Tax '(8074,- "The question of whether object to Hong Kong Tax, "dox canes" at Kowloon Mogi- 740.05) Business Pronta Thx not any tracy yesterday.
given expenditure is "This is a complète misunder (392,817.20). Shlories and Aneaplink or revenue expenditure is standing. Mrs. A. Harris of No, 16. nuities, Tax ($83.562.05). Interest a dimicult point and in most cases The Insurance Granville Road, was fined 15 Tax (8125,746,22), and Property would have to be discussed with
benefit Itself, for allowing her white, chow De Tux (52.247,962.87).
the Assessor concerted. to wander in a public thorough-
Salaries Tax
zled or on a lead,
Receipt of anonymous' letters, friend fare without being either muz-some obviously designed for mis. There are similar sections in
chief-making ond "elcarly from Natallo Ritchie of No. 170, alegruntled employees or Jealous | Argyle Street,
similarly fined for the name offerise... rivals", was also revealed by the
Commissioner.
in case the relation or nominated to the office is un- able or unwilling to net when the time comes,
This is just
one of many services offered
with the assurance
of
CONTINUITY
EFFICIENCY
EXPERIENCE
and
PERSONAL ATTENTION
by the
HONGKONG AND SHANGHAI
BANK
was
All Money Confiscated In Korea
Seoul, Dec. 10.,
Statement
with
the Ordinance dealing with com mencement in connection Salaries and Annuities Tax.
"The basic principles are the same, but here, the crucial date is the dule on which the person commences to "receive income chargeable to Salaries and An tonuities Tax."
A statement released by the 'Commissioner read in part:
A certnin amount of mis understanding still appears exist regarding the position 'of.
new business under the Inland Reventle Ordinance, 1947.
It was learned today "Thus, if a business was set up
an auch, is not necessarily sub- ject to tox arid the question concerns only the profit which, the Insurance Companies may make
from such Insurance policies.
It is the view of the Depart- policies is derived from Hong, ment that the profit on such Kong.
does not affect policy-holders.
The question, however,
Rellef
"It does not seem to be 'gener- ally understood that Corporation Profits Tax and Business Profits. Tax are charged on the whole of a person's profits and not merely on the excess over $7,000.
HONGKONG (TRUSTEF) LTD.] that the Soviet-control- Jan July 1, 1946, the inbility to accrc chses, the allowances amoual to $8,000 pays tax on the
the Trustee Company of the Hongkong and Shanghai Banking Corporation
Hongkong.
Be a Master of English
Improve Your Speech and Writing in a Few Hours
TAMA.
צודק
I are Interested in degutring * command of good English for Iuedu|EBA, profesional cind are vital to apply fire
TUDY of "Word Mastery," mund by the Argent Jatute,
AW
This Informative booklet desertion the Innlitube's world-famous Postal Grafer in Effective English, The tullion is sug planned that you amin noticeable Imprate ment within few hours, t widely recogeland as pravidlits, the best means of enabling ambitiores 'men and women to develop die power of ready wed attræstive expression unt to avoid eztun In speech and writing. "The ambil for I had to pay (ur the Coupun in the bes Investment I have ever made,” wellen a atudant. Among the aulifeels covered by
the booklet are the fallowinir?
What Good English Meann to You, The Power of Words,
You are Judged by the Way You Riprab
and Welts,
Can You Welle a Good Letter?
Belter English-Better Pay
The Social Valur of Good English,
Gaining Self-Confidence
The Art of Pablle Apraklor.
Your English and Your Future,
Write today
for a free copy, of WORD MASTERY
Į
"
Decide at once that you will we fisurveil of the handicap
Kullab improses The study requires but litte
of every. Dam. All correspondenter in comăderiilet,
Bend today for a free copy of "Wird Mnatory" (The prospectus of the Effective English Course), Applications should be mdressed to The Regent Institute, (Dept. 476), Palace Gate, London, WR, England.
Don't delay. Write for this Interesting booklet NOW-while you think of it. There is no obligation.
un
#
Japanese Mass Rapist Netted?
Il Tokyo, Dpc. 11.; The Home Ministry toifay Announced that the miton- Wide round-up of majdr criniinat last month netted 1410 suspects, including a 30-year-old Tokyolte, bellev- 'ed 'to. have comitted a rape robberies here since Jast May.
During the same month, however, 4:131 major crimes were reported through the nation an increase of 27 percent over the preceding month
Criminals arrested carried a veritable arsenal of wea- pons, including 266 pistols, five rifles, 3,000 rounds of ammunition, ... sizeable quantity of gunpowder, D23 Samurai swords and 000 daggers-Associated Press.,
Major Battle Looming In China
"This is the date from which the person's emoluments ccm mence to Beerte, which is taken: The position, in fact, is quite as being normally the date on simple. Where a new business is which he starts working... set up within the year preceeding "In the case of an employee, The $7,000 relief referred to the year of assessment, the a-transferred from, say, a Shang-In Section 10 of the Ordinance is bility for the year of assessmenthal branch to the Hong Kong granted only to those whose pro- is cn the proẞts
for the year office, the crucial date would be its do not exceed that amount. from the date of commencémvat | the day of his arrival in Hong "I would emphasise that it is of business,
Kong, unless it could be droved)] not_granted to persona whose that his Hong Kong emoluments profits amount to $0,500 pays 'no from some other day." tax, but a person whose profits tax for 1947748 is on the 'profits led North Korean Gov-for the
your enting June 30, un exemptions and relates are whole of that $8,000 (Le... $800
Nanking, Dec. 11. ernment last week con- 1047.
reduced proportionately
to the of tax).
Nationalist military 1 for any reason, such a peried during the year of cases. fiscated all currency and business did not find it conven- ment to which liability attaches the person whose profits exceed sources predicted the first
"In order, however, to protcet closed all except na-lent to close its annual Accounts
"Thus, d person commencing $7,000 by a small sum only, it major frontal battle tionally owned stores
June 30 but preferred to close to receive, income chargeable to is provided in provisa (1), of them of the end of the Chinese Salaries and throughout North Korea. year, the profits for the year to Get, 1, 1947, would receive only tax shall not be more than the in the Kilungshan area, Annuities Tax on Section 16 of the Ordinance that within two or three days The Government returned 600June 30, 1947 would be arrived one half of his various allow amount by which the profits ex-west of the Peiping-Han-j
the actual profits nnces and the amounts of income ceed $7,000, nt by taking currency to each
from July 1, 1948, to the close of liable on the varying rates would the Chinese year, plus an oppor- be $2,500 only instead of $5,000,001
Thus, if a person made $7,-kow railroad and on the
profit, he would not be Honan-Hupeh border. tonment of the profits for the
person has received in charged $700.10, but only $1, Chinese year ending Feb. 9, 1948. come tinble to this tax at some "This marginni reliet applies,
There three of Liu Po-cherig's in the Western calendar,
time during
the year preceding up to $7.777 of proft on which division comprising 40,000 men "Where a person 'enmmences
the year of assessment 1947/48, tax would be $777, which is
already pre-
started teating the business during the course of a he would, of course, for the pur-elsely 10 of the total profits, strength of the Nationalist year of assessinent, his Hubility puse of 1947/48 tax, receive full and also the precise amount of armiles. for that year of assessment is on allowances ns he would be liable the excess of profits over $7.000. Meantime, to facilitate the date of commencement up to the the actual profits mude from the for the whole year.
"The important thing to bear command of the Nationallat In mind, however, is that there operations during the expected end of the year of ossessment,
is no deduction of $7,000 from battle, Miniater of National De- 1.c., up to the 31st day of March ́
profits before charging tax.”
feure Pal Chung Hai's Central China headquartere in Kluklang i has been moved to Hankow. Associated Press,
yen a new
"It
family head and 200 to others, but no exchange value for the new currary was announced, thereby creating economle chaos and foreing the entire country, onto "ries ceonamy."
The informatla Raid Soviet and North Korean
mounted trods flordeil Pyongyang in or- der to enfore closure whereupon state-owned department stores and rice alores did land-slide) next following. business-the Batter selling Thus, if a person commences business on Sept. 1. 1947, his lig. only to members of the Northbility, to tax for 1947/48 is on carrying on
Koren Labour Party
who
H.K.P.R. ORDERS
3 of 19472),
Hong Kong Police Reserve Oilers No.
Le A.B.P. (R) Two Huck 'On 'ban been granted leave of shaente for ano) (1)
month from Dec, 5, 1947 to Jan. 4. ID48.
Profits Tax "Under Sections 15 and 16 of the Inland Revenue 1947
Ordinarice, a corporation or person trade, profession vr business in the Colony is the profits from Sept. 1, 1947 Tible to Profts Tux on bny pro- March 31, 1948.
derived from the, Colony. "These proẞts would be arrly-Ats arising in or
"In the Arst place, It should be noted that the trade, profession
both days inclusive, C.I. (H) Chau Ching Chiu has been granted ten (10) days or business must be carried on
leave of absence from Dec. 4, 1947 to Dec. in the Colony, and not with the
14, 1947, both days inclualve. C...(1) Colony.
Lee Kim Run will be meting 0.0, of No. : Where there is any doubt as Company for the duration of A.B.F. (n) to whether or not a non-resident Hok On's leave. C.I. (R) Tackle Lam person is trading in the Colony will be acting O.C, of No. 4 Company for or trading with the Colony. It the duration of 'C. (R) Chau Chin may be taken as a central rule Chile Jewe that trailing in the Colony 'con- N.C.O. Lectures: Lectures for ail sists of trading through a local branch or agenty, which has, and KT.) Headquarters on Tuesday, Dec.! habitually exercises, a general 10. 1947 at 8.4 p.m. Me. N., Ralph
possessed Party ration carda.
Farmers tossed 100-yen notes in the streets during the meley.ed at by apportioning the pronte Those North Korennu tucky to of his accounting period to Aug. have South Korean currency are 31, 1948, if he closes his Accounts expreted to migrate to the on that date cr. If he closes his south in order to purchase gold Accounts on any other dato, by and silver for barter. It is en-making the necessary apportion. ment in arrive at the figure re- timated 2.1 milliard South presenting the
prosts to March Korean yen are currently in
31, North Korea-United Press. "Persons in doubt are invited
1916.
CROWN ALLEGES :
"Vast" Sums Spent On School "Entertainment"
John T. O. Wang continueä evidence yesterday at Kow- loon Magistracy at the hearing before Mr. Blair-Kerr of the rease in which Leung Ngal-chi, (16) -headmaster, atid Leunig Mong (32), clerk, are charged with conspiring to falsify the ac counts of the Yeung Tak Middle School with intention to de- 'fraud Man' Mak-om, their co-partner.
larceny of funds.
fendants.
1
$1,081,05.
N.C.O. Lance Bergeants 'and above in- |cluding "A.8,P," {R}» Will be held at the
authority to negotiate and con- | Adjutant, P.R. welit lecture on "Formu clude 'contratts on behalf of the tion of the Pulles Force." No leave of principal or which has a stock: of úbsence will be granted. merchandise from which orders are regularly ful0lled on behalf of the principal
"Pronts may arise in one place, but be derived from another, and, the fact that profits do not arise in Hong Kong does not necessari ly mean, that they are not liable to tax since they may still be derived from Hong Kong.
Part II Training: Members of No. 4 Company and all new "venilia"will patado at the H.K.P.(8) Headquarters every
Monday and Thursday at 6.10 bott, aharp
for Part II Training under 8.1. (R) Chan, Ying Pap,
Campaign Stars"& British Wiz Médulat All the Members of the Polloe Reserve, inspectorate and Rank and File who were serving in Hong Kong between the th and 5th December 1941 are elegible tal wear the following War Medala:--1, 1989. 1945 Hlar; 2. Puella Blues 'Will all Hem-
to Mr. T. W. Chong, H.K.P. (B) Becretary |bers who 'considér themselves"èntitle: to these medala piezas send in thele mer immediately.
son makes a contract in Hong will be bad. The IL.E.P. (B) Club wi
Shanghai and goods are shipped: Kong to sell to a person in remala open, the
By Order,
Bad. N. Q. BOLPHY,
Adjutant, PIL
The Bridge and Mahjong 'Drive, theld under the auspices of the Kow-
Idan Union Church, at the European: YMCA, yesterday proved an excep tional succes. More than 150 people attended,
Thus, where a person re sident In Hong Kong makes a First defendant is addition-totalling $6540, and the Police Stanghal from stocks held there contract for the sale of goods in aily charged on six counts of Department, one item of $17.00. by his branch or agent for de
"Presents"
livery in Shanghai. Drafts arise Christmas and New Your Halidays 1; Mr. A.J. Clifford, Crown Fors, valued at 338, to a certain
Presents, including two mir-in Shanghal,
From Dec. 23, 1947 to Jan. 9. 1918, Both, Unique Course within the Farners Counsol, prosecuted. Mr. P.J. Mr. Ng, a headmaster. The gift
"Where, however, such a. per. daw Inclusive. The Headquarter" "Odes Grihs appeared for de- of a chicken and two bottles
of wine, valued at $19.60 and from Hong Kong, the profits Witness specified the items present valued at $37, were also arise in Hong Kong. allegedly falsified, which were recorded.
In most cases it should not be. anid to Tave been expended on!
Travelling expenses totalled (dimeult to decide where profita the entertainment of a contrac- $227.60, while atationary and actually arise. tor, a landlord, Government de- office supplies were given as Anonymous Letters 'partments and others.
"I receive, from time to time, Mr. Clifford had told the anonymous Infters, some of Entertainment for the con- Court that "vast" sums hiul | which pre obviously designed for tractor included 12 minor itefna been entered in the books as en- the making of mischierand totalling $70.50. There were 13 tertainment but he would pre-employees or jealous rivals.
clearly come from disgruntled items ($112.30) oxpended on duco witnesses to say that no the landlord,
one had been entertained as re-ments concerning other people's They make fantastic state-
zuw Hong Kong broadcatting on corded. Among the Government...de-
profits or Incomes or derogatory frequency of 345.kilocycles Trom The Crown alleged that Leung hints concerning the integrity of 12.15 in 2.00 pm, and 6.00 to 15.00 partments, "Education: Départ. Ngal-shi, co-proprietor of the other people and officers of this pm, and also on 9.25 megacycles In ment Expenses" totalled eight school with complainant (Man) Department.
the 31 metre band from 12.15 to 1.15. Items ($180).
carried out a general larceny to the waste paper anita evl. 11.18 D. Balier Mominir Traster
They are normally conalgried 630 to 7.30 and 9.00 to 11.00 p.m. by minappropriation of The
K. T. One was lunch with Inspector school funds and that his whole dence of frauduicht, evasion or 12.30 pin Dally Tristan Bundary
a person has bf "Schools Mr. Lo ($25.20), conduct throughout was such altempled
Five items (488:80) were in- to "gative It 'being 'mere: any taxpayer or misnäuft on
1fraudulent evasion by 11.22 p.m.--Light Variety.
1,00 p.m.---News, Weather Report and cluded in the Sanitory Depart-accident or negligence and to the part of shy omder lot this ment accounts, of which $18.00 show deliberate fraud?"
Department, and wishes to bring 110 p.m.-Orchestrel Interfode recorded. for.... Inviting a Heuring was adjourned after to my nolicothe must do some Crosby
and Connie' Joe Boswell AT A Health Inspector for tos, and detailed evidence of checking over his own name... Such in-
1.30 pm-l'opular Classica. The PW.D. had four Items, the riccounts could be entered.
formation will be treated, with
3.00'p.mlode, Down, the utmost, confidence, and the abom-Bud Child Half Hour, Informer's Home will not gener 4.0 suidor Portour Walt Hour ally be disclodedyr head 7,00 gms-London --Itelag World "Can'
zend New
Mr. NG CHIK PAK 前借殯信糖箤
MORRISON & CO.
UNDERTAKERS Granite & Marble Works & Monumental Masons. Head Office: 4-6. Morrison Hill Rd. Happy Valley--Tel:84862 Branch:
-659-561 Nathan Road,
Kowloon-Tel. 66025-!!}
POP
WHICH FORRESTE
DO YOU LUČE
was
心
*THE 30
1
L
ROBINETTA
OR
ON!
NA
Cautious Pronouncement
+
RADIO
Announerment
1.
It will be used only in so far, 08. It is emberiśagy z tovadcure the proper course of Mution and, farroa) this department can ecute,. It syli not be made pub Ifc. Persons polstring such in
· pisCD,D," Transdelption formation therefore need fear no tole Fotisk 3köylan «Eronen, repercussion théid They disclose, selainland, Switserland
his pastádios You Askpil #pe, 11t
when By: often Jack *Vartolj!» Ichitekt · Programma, pre-
1435 pymehe short. – Plano "fectial Sdy
Tuformation to mer m
Arthur Bubing
Anohymius Ietters are interly 365 pm/materjodą ir Waste of lime, both in the pari vião pm mocan, yalari, Niwk...
writer, Rod GL-thu-167
baby but do
Moondron to Gaoony A Blody An Itom of news has appear. RUFITA Knikkarannent,
ed in the Chinese Frais during 10.00 pm
Mon-Anti}
hp, last few days apparently: in- and I. Prinalbas, Chore and orming the public that this De-Kashmirs, of the Opera - Comigo näriment had noted:pil Accoun
lants in the Colony that insur. 11.00 pan-Close Dewa
."
4
Paro
SHEAFFER'S Skrip Ink
is back in Hongkong.
Skup
SHEAFFERS 24
SEUČILOH
Shup
There are many sound, reasons for the popularity of Sheaffer's SKRIP. 12 brilliant colours... 8 wash- able, 4 permanent... one to match every mood and personality, every stationery colour. Non-sediment form- ing SKRIP koopa pens clean, protects vital parts. And only free-flowing, quick-drying SKRIP comes in the ex- clusive Top Well, bottle that keeps fingers clean, alm- plifies refilling.
OBTAINABLE AT ALL LEADING STORES
UNIVERSAL SALES (CHINA) INC.
43 French Bank Building.
Phone 34104
AGENTS FOR
L. D. SEYMOUR & CO., INC.
A.P.B.1.8.
THE MOST STARTLING DEVELOP- MENT IN VENETIAN BLING HISTORY
SUNAIRE
BLINDS
Control of Ventilation ...
Effective ventilation control is possible with SunAire, Blinds which deflect air currents upward and eliminate direct drafts,
All working ́parts Completady concealed and protected in at tracting poses puce mital head member
seung) ferah Da
kate dust"
- cleaning and
Jang tɗfe.
"pital labe
· dikibutą fakt,
rays and
Kirgh and
bindes.
stals when
chest, Crack
ALL SIZES AVAILABLE . BAKED ON ENAMEL -IVORY FINISH
WITH
Flexible Aluminium
SLATS
Control of Light SunAire Blinde. Tee in the sunlight bur zijminate in-glare by filtering had reflecting the light between wafer- thin enamelet plats, This soft, in- direct lighttributed uniformly. through the room-beautifies the interior. No eyestrain or discom-
fort because-glare. sabrlige contrans between lightn
abadon Bre
With GunAires Blinds you "Indirect sunlight" to "sult your, moda,
malitre-light for
laxaddita, helghter: રતાં
Withotic glare, lah "éve Bected into every cornst.
Sela Agentz and, Distributors
JONES WONG & COMPANY
FIAN