Page
DECREASING MENTAL, AND
PENSICAL FORCE.
Depression fills the mind, and despair is apt to take possession of the soul of the man or woman who feels that he is losing mental and physical force.
TÔN THE HONGKONG DAILY PRESS, THURSDAY, NOVEMBER 28TH, 1912
ILLEGAL INCOME-TAX:
The Times of the 5th inst. says:
The spirited action of Mr. Gibson Bowles in disputing the legal right of the Bank of England, who are, of course, in this matter acting on behalf of the Gor- ernment, to deduct income-tax from dividends before the tax has been actually imposed by Act of Parliament has been
Difficult as it is to convince such suffer- ers, there is every reason why they should get perfectly well if they will only re-rewarded by complete success. We should member that Nature can always be helped doubt whether either the Crown lawyers. or the better informed members of the to overcome the effects of weakness and
Cabinet can at any time have had much disease.
expectation that the decision would be other than it is. The broad principle of that decision goes back to very early times, as Mr. Bowles showed in the able statement of his case which he laid before the Court in person. In evil days it has no doubt been infringed and even denied. But no part of our Constitution is better settled than that new taxation can be levied on the subject only by Act of Parliament. The Petition of Right, re minded Charles I. that his subjects
What is needed under such conditions is digestible and concentrated nourish ment to increase the strength and stimulate the body's recuperative powers. In discussing foods of this character a distinguished physician writes in The General Practitioner: "Amoget the many preparations I have tried, I find Sanatogen reaches more nearly the ideal than among any other easily-absorbable, concentrated, nutritious food prepara- tions," Another doctor, writing in The Medical Fress and Circular, states: Sanatogen constitutes one of the most powerful weapons ever placed in the hands of the medical profession. It acts as a powerful stimulant to the nervous system, and the wonders brought about by it are no less manifold than amazing." Sanatogen, which can ho obtained of all Chemists, also nourishes the whole physical organism, producing a sensation of vigour, energy and vitality which aro as refreshing as they are full of hope for those who have felt that their mental power was growing less and their bodily strength was diminishing.
As Lady Henry Somerset, the dis- statos: social tinguished
reformer, "When the body is subjected to a course of Sanntogen, the invigorated nerves aro braced up to a more healthy tone, and the whole human machinery is made fit for fulfilling its functions in the most
[1170-510 perfect manлег.'
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have inherited this freedom that they should not be compelled to contribute to any tax, tallage, aid, or other like charge not set by common-consentin Parliament." and the question was finally determined,
as Mr. Justice Parker observed, by the Bill of Rights. It is, of course, no less a cardinal rule of con stitutional law that u resolution, either of the House of Lords or of the House of Commong standing alone, cannot have the effect of law. The Commons in some celebrated instances have endeavoured to give their resolutions a legal or a quasi legal effect, but the Courts have steadily refused to regard them as invested with
The Bank in the. this character, case deducted income tax from certain dividends due to Mr. Bowles on the authority of a resolution carried in Committee of Ways and Means on April 2nd, 1912, and reported and confrmed by the House of Commons on June 26th, The deduction was made on July 1st, but the Act did not become law until August 7th.
The Bill of Rights is still unrepealed, and the proposition on which Mr. Bowles chiefly relied is so clear and so elementary that Sir Rufus Isanos dees not seem to have seriously attempted to He sought refuge in the dispute it. irrelevant contention, that if the usual practice were not followed, and the tax were not collected in the interval between the resolutions and the Royal Assent the
If you have Rheumatism, ent out the above Coupon and send it to us with your name as address plainly written on the blank lines. Retura post will bring you or celebrated book, The chase and eures to the Revenue would be heavy; and
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[1341
Warm Days bringwith their pleasures some discomforts. Then it is really refreshing to remove every trace of dust and perspiration by using
Calverts oilet Soap
and any day it is a good soap to choose for ordinary toilet use. Pure and cleansing, pleasantly perfumed and antiseptic-for 10% crystal cerbolic-is incorporated with it you will find it not only excellent for the skin and complexion, but also a protection against contagiga.
Your local Chemist or Store sells it in the tablet boxes. FC. CALVERT & Co., Manchester. Eng.
FOR
71-2
NERVOUS EXHAUSTION
LOSS
MEMORY
and DEBILITY
ated
fant the NERVES
CHAPOTEAUT'S
PHOSPHO-CLYCERATE OF LINE
Ir increases vital energy y.nd nerve force, cures Nourcsthonia, Oyapapala, favomata, and aereaus diseases in adults
d children.
YAM CAPSULES, IN WRE, AND DI SYBU!~
ON SALE,
113.4}
DOUND VOLUMES of the HONGKONG BWEEKLY PRESS, JANTART to JUNE
1912. With Index. Price $7.50.
On Bale at the "HONGKONG DAILY PERS‚” Mongkong, 26th August, 1912
he endeavoured to find somewhere in the Income-tax Acts statutory justification for the course impugned. Mr. Justice Parker thinks it inconceivable that if Parliament had intended, notwithstand- ing the Bill of Rights, to enable the Crown, which means, of course, in this connection the Government, to collect taxes on the authority of the Committee of Ways and Means, Parliament would not have said so in unmistakable terms. It has done nothing of the sort. All that the Attorney-General could suggest was, that it had sanctioned such collection by implication. The implication is not easy to reconcile with the wording of the sections or the nature
vyas
of the tax, and the judgment refuses to suppose that it Mr. Justice Parker intended. pointed out many weighty reasons, both of a practical and of a constitutional kind, why the construction. which Bir Rufus Ianars sought to place upon the Acts could not be the true construction. With regard to the practice of the Bank of England, he remarked that it could only be explained by the tacit assent of the taxpayers concerned, who generally find it a convenient practice. It cannot, of course, be held to override or to modify a right established by a long series of statutes.
The judgment, we hope, may prove a salutary warning to the Executive and their followers that neither Ministers nor a majority in the House of Commons arn above the law. We have had too many attempts within recent years to trent the decisions of the Executive as of binding obligation upon their fellow subjects. The inconvenience which Mr. Bowles' victory seems not unlikely to cause them may act as a wholesome re- minder to them that. great as are their powers and the powers of the House of Commons, those powers are still subject to limitations. Mr. Bowles doubtless brought his action for the purpose of checking the now practice which the present Ministry have adopted of de ferring their financial business to a very fate period of the Session. His object, according to our Lobby Correspondent, is not unlikely to be attained. Govern ments will probably be obliged in future to bring in their Budgets and to pass their Finance Bills before April 5th. That necessity will not improbably have a considerable effect upon the whole of the Ministerial plans for next year, and amongst other consequences it may lead to the forcible curtailment of debate upon the Welsh Disestablishment Bill and the Franchise Bill, and to-a-postponement of the debate on the Address at the begin ning the new Session of 1913. To tax- payers as a body, the decision, it is to be feared, will not bring much solace. They will be taxed under statute instead of by resolution, but they will be taxed all the same.
WM. POWELL,
LTD.
TELEPHONE 346
HIGH-CLASS TEAKWOOD
BEDROOM SUITES.
GOOD SELECTION OF PRETTY
TOILET SETS.
UPHOLSTERED BEDROOM
LOUNGES and CHAIRS.
INEXPENSIVE
CARPETS and RUGS.
DOUBLE, SINGLE
AND TWIN
BEDSTEADS.
EVERY DESCRIPTION OF BEDDING.
COMPLETE FURNISHERS.
"I am thy Father's Spirit."—HAMLET.
BLACK AND WHITE WHISKY.
GARNER, QUELCH & Co.,
Túzarnom 636.
acres.
20LE AGENTS.
Van
Houten's
Cocoa
[128
802-9
acquisition of Kuang and the purchase it is considered by the board that the of a small estate of 1883 acres at Rawang profits from the area planted at the date added 2,348 acres to the area owned by of formation of the company should be RUBBER COMPANIES.
the company, which now amounts to 6,178 distributed, rather than allowed to as The average at which the mar cumulate, and they therefore recommend LANADRON RUBBER ESTATES. Interim keted crop of 369,000lb. (as against the payment, free of tax, of a dividend dividend of 10 per cent, on account of 676,6481b, last year) was sold was 18. 9d. at the rate of 4 per cerit., leaving £4,789 The Field of the year 1912 (s. per share), less tax, per lb. gross, while the cost of production to be carried forward. payable on November 5th. At this time and marketing was to. 6d. per lb., show rubber amounted to 137.9371b., as against Of this crop last year the dividend was the same. ing a reduction of 1d. per fb, on that an estimate of 124,000lb.
RUBBEL ESTATES.Interim of the preceding year. LEDBURY
The estimated 122,6301b. had been sold at the date of this dividend of 10 per cent, on account of yield for the current financial year is report at an average price of 4s. ad. the year 1919 (28. per share on the fully-1,030,000lb. The capital expenditure, ex per lb. paid shares and la. 9d. per share on the clusive of the purchase of Kuang and BATU MATANG RUBER PLANTATIONS. part-paid shares, both loss tax), payable Rawang, was considerable, mainly owing The. Directors in their report for the on November 26th. A year ago the divi-to the heavy outlay on steel lines and year ended June 30th last state that the Rend was the same.
other buildings, and to the increase in the total output of rubber was 26,8721b. DUFF DEVELOPMENT Co. The gold area under development.
65,000lb., TANDJONO MALIN RUBBER COMPANY, and the estimate for the current year is but it is likely that this will be dredging return for the week ended Octo. ber 26th amounted to 31oz., making a The accounts for the year ended June exceeded, as the quantity secured for the total of 2,5810s, since January 1st, aa 30th show a profit of £15,292, making first four months is 16,500lb. The gross against 2,90702, for the corresponding with the balance brought forward a total price to Penang was 5cts, or 28. realized was 45. 10d. per lb., and period of last year. The output of rub of £19,044. The agreement for sale ber from the company's estates for Octo- tween the company and the vendors pro- 3d. per lb. The acreage planted at June ber was $,9651b. making a total of vides that the net profits arising from the 30th was 670 acres, and 135 acres were 52,1241b. for the ten months ended Octo sale of rubber or other craps under ready for planting. The directors have ber 31st.
cultivation on February 13th, 1970; shall authorized the opening of a further 200 KUALA LUMPUE RUBBLE COMPANY. The be disposed of as dividends, and in no acres, which will bring the total planted accounts for the year ended June 30th other manner. This provision precludes area to over 1,000-acres. The grant for show a profit of £131,990, making with the writing off of any portion of the the 270 acres has been transferred to the company and the amount of £1,650 out the balance brought forward a total of amounts expended by the company da
The directors propose to pay preliminary expenses and underwriting standing in the last balance sheet has a final dividend of 35 per cent,, free of commission until profits are available for heen paid to the vendors. The erection tex, making 65 per cent, and to carry the purpose from the more recently of a factory is now in progress, and it £6,687 forward. The capital cost per planted portions of the property or from is hoped that it will be in working order acre was £43 138. at June 30th last. The other sources. Under these circumstances in the near future. It is estimated that
£134,067.
PUBLIC AUCTION
A VALUABLE COLLECTION OF JAPANESE
AND WORKS OF ART SELECTED · ·BY
MR. S. NOMURA,
THE Under
OF
KYOTO.
(Just Arrived par 8.8. "SIBERIA.")
will Soil by Public Auction,
TO-MORROW (FRIDAY) AND
SATURDAY,
OUTRIOS
the 29th and 30th NOVEMBER, 1912, commencing each day at 2.30 P., at his Sales Rooms, Duddell Street,
A VALUABLE COLLECTION OF JAPANESE
AND WORKS OF ART, Comprising:
CURIOS
HANDSOMELY EMBROIDERED SCREENS, PICTURES, KIMONOS, HANG- ING, PANELS, MANDARIN COATS, CUSHION COVERS, MANTEL DRAPERIES, etc., etc. VERY FINE KINKOSAN SATSUMA VASES, BOWLS. and PLATES,
CARVED IVORY NETSUKIS. IMARI and KÜTANI PORCELAINS, etc. GOLD WIRE CLOISONNE VASES, INCENSE BURNERS, and PLACQUES,
BRASS and BRONZE VASES and INCENSE BURNERS, etc. OLD COLOURED PRINTS by Famous Artists, OLD LACQUERED TRAX'S and
INROS
sud OF DAMASOENE
A SELECTION
BY S KOMAT,
Comprising
WORKS OF
ART
JEWEL and CIGARETTE BOXES, PICTURES. CARD TRAYS, PHOTO
·FRAME, VASES. CIGAR and CIGARETTE CASES, WATCH FOBS, BOLTS. TOILET SETS, BROOCHES, LOCKETS, CUFF LINES, etc., eta N.B. With the exception of a few pieces the above will be sold
WITHOUT RESERVE.
On View from THURSDAY, the 28th November, 1912.
Catalogues on application (now ready).
TERMS:-Cash on delivery.
Hongkong, 25th November, 1912
GEO. P. LAMMERT,
Auctioneer.
(1344
DR. W. R. LAMB,
AMERICAN OCULIST AND OPTICIAN. SPECIALIST
IN EXAMINING THE
EYE AND COBBROTING DEFECTIVE VISION.
NO. 36. ASTOR HOUSE HOTEL.
Has the pleasury again of anneansing to the Citizens of Hongkong that he has Opened a Consulting Room at the above address and will remain till DeCEMBER 2ND, a short yet enfioient time to give those in need of bis services an opportunity of consulting him if they will make an Appointment at their earliest convenience.
He is fully prepared as before with the most modern instruments and apparatus, including the Javal Ophthalmometer sad the Electric Ophthalmoscope for thoroughly examining and refracting the Eyes according to the latest and most approved matbeda, se employed in the Metropolitan Eye Infirmaries, and has the largest supply and greatest variety of all desirable kind and styles of mountings and lenses of the best quality ever brought to Hongkong, including several thousand different sphero-cylindrical and primatio lenses wonde specially to order for the correction of astigmatism, and other coular defects which the common spherical lenses will not correct.
Those having. eye trouble or defective vision, who suffer from are-aches, headache, inflammation of the eyes or lids or weakness of the ocular muscles, and those who are already using glasses which, in most cases, are not the kind required-would do well to avail themselves of the exceptional opportunity and unsurpassed facilities which are effered now for examining and refracting the eyes and procuring the glasses of the right kind an opportunity which for completeness of apparatus and supply of lenses, thoroughness of examination, prfection of refraction which brings the vision up to the highest possible standard, and perfectly satisfactory results, has never before been equalled in this Colony and is equal in every respost to the best obtainable anywhere abroad, as thors who consulted him are willing to attest. Being certifiosted in optics as in medicine, with over 24 years' professional erp erionice, and having thousands of references and testimonials from well-known and influential citizens of many countries-including several British Colonies und Hongkong, which he visited in 1910 -Dr. Lamb can assure those in need of his services the most thorough, reliable and satisfie tory professional work, and all glassos ho supplies to patients are warranted to be corrected,
1331 Charges reasonable. Hours: 9 a.m. to 12 Noon, and 2 to 4.30 PM.
THE YOKOHAMA DOCK
CO LTD.
Telegraphic Address:-" DOCK," Yokohama
Codes used --A,B,C, 4th, 5th Edition, Lisber's, Scott's, A. 1, and Waikin's, DRY DOCK DEPARTMENT-Telephone Nos. 376, 506, or 681,
No. 1 DOCK.
No. 8 DOCK, Docking Length 515 ft. Docking Length 876 ft. Docking Length 491 ft.
No. 2 DOOK.
Every description of repair work is undertaken. A large assortment of material including tail shafts are kept in stock. Two powerful tow boute, fosting derrick to lift 45 tons, pneumatic, electric, hydraulic plante, etc, Manufacturers of ensinos, bollore, tuge, lighters, constructional steel work, etc. Tenders on short notice by letter or cables.
WAREHOUSE DEPARTMENT
105 buildings, principally of brick and stoel, 358 entrances. 13 buildings aro privato bonded warehouses, Floor ares 73,343 square yards or 18.15 acres,
Custom-honse brokerage and insurance undertaken. Rates moderate. Mooring Basin, 500 feet by 180 feet by 25 feet deep, adjoining the docks sad warehouESS,
QUEEN MARY and
B7C6
KING GEORGE
CHOCOLATES in Tins.
NEW CONSIGNMENT.
WEISMANN, LTD.
"PERPETUA"
BRILLIANT LIGHT,
PETROLEUM
No sir pamp or Filter required. Automatic Valve,
Very simple to handle. Powerful light. 250 HK to 1,500 EE
For interior or exterior lighting.
LAMPS.
ECKEL & GLINICKE
G.M.B.H.
Berlin S.W. 61.
when the factory is working the company i will make a saving of sets per lb, on the manufacture. After paying deben- ture interest and other charges, the profit and loss account shows a credit of £417. After writing off last year's debit balance of £150 there remains £287, and this amount it is proposed to carry forward
1794.2
THE HOW GRENOMREMEDY, Noi Nofi Net THERAPIONE leading
20 leadis.....
BLOOD POISON, KISHTE, BLADDER UZIMANI DESKAGEN, DISCHARGER WEAKNESS FILES. SEND STANY ADDREAM ENVELOPS FOR FREE BOOKLET TO DA LE CLEA SED.CO. HAVERSTOCK RE, HAMTetrap "magiENO, PARIA DE FOT 1-11 BIS CASTIGLIONE FAGUN NEW YORK DEPOT) 00, BEEKMAN ST. 70% "500 TRY NEW DRAGEE (TANIKUSSA) FORM OF FAST TO KAXE
BATE AND
175 LASTING CURE ŽNE THAT TRADE MARKER WORD "THERATION” IS IN US3%.90UT-STAKE AERTRED TO ALL GENUISE PACKETS,
THERAPION