THE BEESTON BOILER CO., LTD.
HEATING EQUIPMENT, BOILERS, RADIATORS ETC.
ENGINEERING.- EQUIPMENT COLETIN II.K. & Shanghai Bank Bldg. Tel. 27780
Commissioner Of Inland Revenue Brings Appeal
Mr
Collier sald that the by way of a case appeat was stated from the Board of Re-
An appeal by way of a case stated was brought before Mr Justice A. D. Scholes in the Appeals Court this morning by the Commissioner of Inland Revenue against a decision of the Board of Review.
The Board had allowed an appeal by the Four Seas Co., Ltd. (present. respondents) against assessments of tax for the years 1955/56 and 1956/57 as determined by the Commissioner, amount ing to $3,118 and $4,601. These sumy represented tax charged on respondents' half, share of profits of a joint -venture with another com-
pany.
view. Actually the amount of fux was quite small, Crown Counse! said, but the points in question in the appeal were of and were now importance
before the Court that ruling could he obtained.
Reading from the case stated, Mr Collier cald that the business of the Four Seas Co., Ltd. and one of its objects, in- cluded the carrying on of joint ventures, During the two Holding that a corporation yonry ended December 31, 1954,
CHINA MAIL
Established 1803
WEDNESDAY, MARCH 12, 1958.
JAPANESE REVUE BEAUTIES HERE
was not chargeable to tax under and December 31, 1955, the H.K. Engineering & Construction
section 22 of the Inland Revenue company conducted
joint ven- Ordinance and that it was tures In Hongkong with a firm chargeable only under seellon in Djakarta, rezulling in proflis 14(1), the Board had allowed arising In or derived from the 11:e appeal and reduced the Colony amounting to $40,088 assessments by the surns taxed.
and $13,010 respectively. The Mir Stewart Collier, Crown profits were shared equally by
for the the two partners. Counsel, is appearing Commissioner of Iningd Ne- venue, who is represented by Mr W. J. Darby, Chlef Assessor.
The respondents, Four Seas Co., Ltd. are represented by Mr Brook Bernacchi, Instructed by Mr C. Y. Kwau,
Contract Award
SET OFF
Apart from Its joint venture profits the company's trading for the two years resulted in a loss. The company also made similar losses during the two previous years, which were available for set off against fulure profits.
Mr Collier submitted that by
virtue of section 22, where there was a joint venture, even though one or all of the partners was a
to enrporallon, then the joint ven-
Singapore, Mr. 11. Gammon (Malaya) Limited has been given the contract bulld a new port at Kuching, Sarawak.
A pokesinin for the Com- said yesterday the crown pany Egants had notified the company of the Sarawak Receptance of its tender,
The contract is worth nearly
Cavernment's
10 star! within a month, and
ture must be regarded for busi- ness profis tax.
A
TWO MILLION PROFIT
net profit of over $2,000,000 was reported at the annual meeting of the Hongkong Engineering A and Construction Co., Ltd, this morning. final dividend of 20 cents per share and a bonus of 10 cents per share were approved. Addressing shareholders, $200,000; Leaving a balance of the Chairman, Mr Lawrence $110,560 to be carried forward Kadoorie, said:
to 1058.
The main increase noticeable "I is pleasing to report that under the current assets heading the net profit for 1057 amounts uz the Balance Sheet is in stock, to $2,000,500, including the sum work in progress, and also the of $37,000 carried forward from considerably higher value shown
for debtors at $1,282,313.
This 1056. From this amount, it is proposed make the following large outstanding amount is duo appropriations
Transfer to to some big piling jobs, com- General Reserve, $950,000: In plcted at the end of December, terim dividend of 10 cents per having been included in Ordin- share and bonus of 10 cents per year's accounts,
He said that according to the agreed facts in the case. It was stated that profita were evenly shared by the two partners. Mr Collier said that whether it was partnership within the mean- ing of the Partnership venture really made no difference $400,000; Pay a ina! dividend of 20 cents per share, $400,000; Pay bonus of 10 cents per share,
the
Most of these
The Blick, -polished Shochiku Revue arrived in Hongkong this morn- ing from Bangkok. This time Hongkong is on their circuit, and they will be performing at the Queen's Theatre from Friday. The Shochiku is famous for its Western style sophisti cated revues, in which the girls play both male and female leads. The girls
are
shown at Kai Tak. (China Mail Photo).
Mist Holds Up Planes
At Kai Tak
SHEAFFER'S
WITTE ANATARA
JINKABLE HE ALL- WOON STORES
DOCTOR GIVES EVIDENCE IN TRAFFIC CASE
A Government doctor gave evidence before Mr G. R. Sneath at Contral Court this morning in a case in which Noel Walter Craig, 40, was charged with driving a car while under the influence of drink and caroless driving.
Dr
STERLING SILVER TIP
From the Files
25
years AGO
Nargument over the extrne-
tion of a tooth, the patient
claiming that the job was only
worth 40 cents and not $1, led to a fight between Shanghal taller and a dealist in Wandhel district last Wednesday, A dis-
scene and took both men to the
triet watchman appeared on the Folice Station. The combatants appeared before Mr Schofield in the Central Police Court yester-
Nollot mid
Dr Pavot raid the defendant day and both admitted fighting. bad dinleulty in reading a book.ecuting, Sg He said defendant's hands were the tailor's mouth appeared. to trembling and he himself held don't for
be bleeding quito freely,
a moment think the the book for defendant to read. dentist made a good job of it,"
Alfred Pavot, of shot, and were slightly wary Queen Mary Hospital, said His temperature was 97 degrees F. and pulse 84. His blood that after observing and pressure of 135/100 was higher examining the defendant, ho ihan normal. reached the conclusion that the defendant was "suffi- ciently under the influence of alcohol as to be unable to drive a vehicle safely."
Cross-examined, Dr Pavot said he had been told that de- fendant had gone out yachting the whole day. He said he was not aware that defendant had been suffering from dysentery, nor was he aware of the fact that he had collapsed on a beach a few hours before the test. He said he did not know that
the defendant had been swimming that day.
to 38
He said on the whole defendant spoke very slowly with a sight slur.
Witness sald defendant, in a co-ordination test, was asked to stand up with his eyes closed. The defendant swayed much more than any ordinary person.
PICKING PINS
he remarked, Both defendants were fined $5 and were bound lover to keep the peace.
Police will go with you and
"All right, young man; the
your story is true, I will pay your licence for you."
This cheering mexiage camo from MT
the Wynne-Jones Magistrate's Bench yesterday and the "young man who tear
011
in his 73rd year, pleaded diam trested circumstances in
DOT
The defendant was alleged to Dr Pavot said he had also ask- have driven a car on Island Road,ed the defendant to pick up some near R.B.L. 228, on February 23 pins on a table and the defondant whilst under the Influence of did, although his hands were nexion with a hawking charge, drink to such an extent
trembling. He sold defendant He was led away, expressing render him incapable of proper appeared to have difficulty in his thanks. control of the vehicle. He was pleking up the pins.
* also alleged to have driven his
Carrying out a physical exam- VOICING his protest against ear without due care and allen-ination, Dr. Pavot asked the the high assessment rate on
He pleaded not guilty through and the defendant said Pro-Hongkong
the Secretary of the defendant whether he had been property,
Kowloon Mr P. J. Grithe, of Mexrufessor Macfadzean had told him Owners'
Properly Wilkinson and Grist.
Association, ME LA
tion.
Mr D. F. O. Mayne, Crown Counsel, prosecuted, assisted by Sub-Insp. M. Groome.
manth- hinese
that he was in perfect condition. Hot-tung, addressed tr De Pavot sald he had found no ly meeting of the signs of injury on the defendant, Chamber of Commerce yester- day afternoon and explained As a result of his observation that property owners suffered STOPPED ON ROAD
and examination of the defch much through the recent serious Mr Mayne told the Court that ant, Dr Pavot said he formed decline in demand for business
the conclusion that defendant
and residenital Data. at about 6.50 p.m. on February was sufficiently under the in- The meeting resolved
premises
that 23, the defendant was found
to tha driving
fluence of alcohol as to be un petition should be sent his car in the vicinity able to drive a vehicle safely." Heavy mist prevented mid- of Taitamtuk Reservoir from
Government requesting it to morning commercial flights from Stanley to Shuukwun. He was
the landing or taking-off at Kal Tak on the right hand side of
consider
of possibility Askod about the
state of reducing the ascesment rates in the
of the defendant, view of the large intoxication
number of Dr Pavot said The cramped terminal build-road, Mr Mayna sald, driving
there were unoccupied houses, the present at about eight to 10 miles an different degree of intoxication, high rate of assessment and the was stopped by ranging from mild stage of fact that many Chinese tenants fights crowded into the waiting from the opposite direction. As
nine scheduled police passengers for
Well-wishers rooms.
The of water rate to their landlords. the numbers.
result of the officer's observa tion, the officer look defendant's Four
airlines called their
back to passengers to the customs-walt-car keys and went
I ing room, only to be held back Stanley Police Station by the weather,
returned with a party of police- A Japar Air Lines flight was
The defendant was later taken diverted Manlio,
today.
(M)$4,000,000. Work is expected arce or whether it was a join! | share, paid on August 27, 1957. outstanding accounts have since ing was filled to overflowing as hour, meer in a police vant aberration to a state of com | were not paying the full amount
to
be completed within 18 months. Reuler.
so far as he saw it,
Hearing a continuing.
Fresh...
Gay...
Cool....
Our latest shipment includes a wonderful array
of
Easter and
Garden Party
Frocks
now at
Paquerette's
10A DES VOEUX RDAD. TEL. 21-167
been settled,
The Cash and Banic balances amount to $607,004.
"The General Reserve now stunds at $3,700,000 after trans- ferring $950,000 to this account. The development. of our Estate at Kadoorie Avenue is progressing satisfactorily.
The four detached houses which we started to build in May 1957 have been completed and are all occupied.
swelled
I men.
and
plete
unconsciousness, defendant, in his opinion, was a little past the mild stage of aberration. “I would not call him badly drunk," he said.
While an Indian constablo was arresting a Chinese woman;" one of the crowd that gathereả round threw a wooden clog at the constable. The clog missed
constable and the
struck the troman, Yuen Foh, in the face, She was sent to the Gover- Witness paid ment Civil Hospital for treat-
Dr Pavot sald two hours after the first test, the defendant was
he def examined by his own doctor. defendant responded to
the co-ordination tests in WAS
At one stage this morning.Dr Payot, who examined him, to Queen Mary Hospital where three aircraft were "stacked" at formed the view that he heights of five, seven and mine under the Influence of drink to "The activities of our Frank thousand feet dreling above the such an extent as not to allow Filing Departmerit continue airfield, unsbaled. Six thousand three hundred plies were driven during the year, under review,
normal manner.
of the time of the second test, ment. the defendant would have been of
able to drive his car,
CROSS-EXAMINED
"You would, I am sure, wish Lady Bastyan Atals own doctor, who came to a
shareholders'
me to express. appreciation of the hard work put in by all members of the staff which has enabled these pleasing results to be shown.**
The Directors' Report and blatement of Accounts for the year ended December 31, 1957 were adopted.
Three Children Injured In Accidents
Three children, two boys and a girl, were seriously injured
in traffic accidents en Hong- kong Island yesterday. They
are all receiving treatment In Queen Mary Hospital
The girl, eight-year-old ip Sul-lan, living at 04, Voeux Road,
Dhes
Road, West, Brat Boor, was knocked down by a trom- car near her home.
Three-year-old Chang Lail- shun, of 319, Queen's Road West, was injured by a private car near his home, while Chan Kuen-on, living at 10, Sum Ka Village. Lyemun, was knocked down by a private car near the post office in Main Street West, Shaukiwan
Consulate Staff Happy
There is no dissatisfaction among the non-diplomalle ataff of the Italian Consulate-General here, When asked about the reported impending striko 01 such employees in Italian mis- slons abroad over the question of pay increases, a spokcamara said: "It's news to us"
He added: "We knew nothing about it until wo read about it In the newpapers this morning.” It is reported from New York that a two-day strike is, to be called in Italian embaslen and consulates abroad by ZOEL- diplomatic employees.
SPC Centre
ONE of the drst cases of its
him to have proper control the car. Later on the same night, the defendant was examined by
kind was mentioned in the 4th Police Court at Singaporo different conclusion."
last week when an elderly Dr Pavot said he was qualined Cross-examined, Dr Pavot
Chinese was charged with cau→ ду a doctor in December 1938. said this was the first time that ing grievous hurt by a rash act, At 10.03 pm, the defendant was he bad examined a patient's Mr D. W. Dale, for the Crown, Lady Bastyan, wife of the taken to Queen Mary Hospital state of drunkenness for the said that the accused was walk- Commander, British Forces, for examination for the pur- purpose of the Road Traffic ing along Grove Road when he this morning paid a short, in=] pose of the Rood Trame Ordinance. He said he was told suddenly decided to cross the formal visit to the Wanchal Ordinance.
later that defendant had gone street, Не did so without Centre of the Society for the Asked about the appearance yachting that day, and agreed troubling to look right or left Protection of Chlidren, and of the defendant, Dr Pavot said that defendant's flushed appear-end get into the way of a motor was shown the washing and the defendant was very untidy,
auce would be consistent with cyclist who applied his brake weighing of babies and other
The
defendant smelled 01 exposure under the sun.
with such force that his cycle work being done there.
alcohol and his free Was He said the eyes of person skidded and overturned, throw- Mrs R. J. Picciotto, Chalr- Bushed HIS tongue was dry might be congested if he had ing him head-first on lo, the man of the Women's Auxiliary and coated and pupils were been diving under water. He surface of the Tood. He of the SPC, accompanied Lady dilated. The whites of the said he was not aware that sustained a fracture of the skull Bastyan.
cyes were congested and blood-defendant had been swimuning and was rushed to the hospital
that day.
He said he was not able to reach any conclusion to whether the defendant was not allowed. mally
person of nervia dis position,
SIDE GLANCES
同有
By Galbraith
"Look what happened to me babause it rained this Afternoon...) had to stay in that store an hour!".
Ho sald at the time of the examination, he was not aware
that defendant had been suffer-
where he still lying in a critical condition. The case was postponed and bali of $250 being
In
Mexico City--The longest bar the world is 12010 17 Tis Juana, Mexico. Replying to the specch at the
Ing from dysentery, though he Chairman's was told later by defendant's inauguration of the bar, one of own doctor, Dr Karanjia, during the clubmen said:"And no soe are not going to be told any the second test.
He said he understood that bar is the longest in the world. longer that the Shanghai Club's defendant had been in Queen The longest is ourS."
Mary Hospital in January for
agreed that the disease was one UCCEEDING Admiral Sir
examination for dysentery. Ho
that could produce exhaustion.
He said he had not asked the
Jater.
Howard Kelly as mander-in
Com-
China
icmorrow,
Dreyer
No
Chief, defendant what quantity o! Squadron, Crom alcohol he had constened.
He Admiral Sir. F. said he was
not aware that arrived in Hongkong yesterday defendant had collapsed at one (March 0) by the P and O. stage on the beach about 7.34 liner Ranpuro, accompanied by p.m. and that he appeared to Lady Dreyer and his stali. have recovered ten or 13 minutes oficial arrangements were made to welcome the new C-in-C, who will not actually rdilovo Admiral Kelly until dółfornow morning. Tomorrow HIMS Suffolks will break the flag of the cow C-in-C at 8 am, and will saluto the flag of Admiral Kolly with 17 guns, HMS Keat will return the salute, i
Hearing is continuing,
TREMORS FELT
IN COLONY The Royal Observatory hero recorded the violent earth- quake" that shook Okinawa, andi
St David's Day brought out Taipei yesterday,
An official said that the first the fact that Mr L. R. Reas, manager of Mackenzie and Co., tremor reached Hongkong; nt | Lid,, so far as he knows, is the 8,28 am, yesterday, 10
only Welshman In Tientsin
"Printed "and" published by Perzi "Prusice fór spd on behalf of South China Morning Post Limited at 1-3 Wyndham Hitrost, City of Victoria in the Colony of Hongkong.