The distinctive devices which give the
Piad i's
“Pianola
supremacy
Long specialised maaufacture of the "Pianola" has given it a soundness f construction "found in no other piano plaging instrument, while to work wids fame has given its ranturers the pick of the most perfect expression devices ¿ver. inventert Unless the instrument you buy possess the following exclusive device you have a piano-player inferior to the genuine" Pianoia" Piano.
"(A) The Automatic Sustaining Pedal
operates the sustaining pedal at the, (E) proper time.
(B) The Themodist enables the performer to accentuate the moledy over and above the accompaniment
(C) The Metrostyle is the exclusiva devica of the "Pianola" Piano that enables the performer to play with all the expres- tion of a killed musician. (D) The Soft Fetal Lever (or half blow) makes the most delicate effects possible,, particularly when the soft and sustain- ing pedals are used together.
THE HUNGKONG -- DAILY
INCOME TAX.
THURSDAY, DECEMBER
in Edinburghơni ber (ich more partly a provaded by POINTS OF INTEREST TO OUR party by her husband) Darink 1902
the children resides at the Edinburgli house
READERS
J.
residence 17
The question of lucune Tax is the "da dachement was, mille apore hins for subject of much speculation among mar-100-5 un the amount (past three years ried men reading in the Far East and average) received in the United Kingdon martaining a wite and family in the for detraying the cost of his household Enited Kingdoin.
expenses, etc., on the ground that he For the information of dar readers rhad and maintated a E. A. A williams, of cars. Lowe, the gited Kingduni. bingan & Matthews, has sent us the law covering the points at issue. It would appear therefrom that
wits receiving remittances from her husband autoad derived from trade profits, salary, to is not liable for Income-tax,(Instructions to Surveyor of Taxes)
1919.
HONGKONG DEFENCE CORES INSPECTION BABE, THE
GOVERNOR. “
H.E. the Governor made her fire inspection of the Hongkong Defence Corps Yesterday at a parade which will probably be the last while the Corps is
compulsory footing.
AUCTIONS
PUBLIC AUCTIONS.
· BY APPOINTMENTS/
HUGHES AND HOUGH,
LECTIONEERS TO THE GOVERNMENT
ADMIRALTY.
General Auctioneers..
AND
Share Goal and General.. Produce Brokers
The Underrigned have re eised instruq--
to sell by Public Auction,
The Corps made a brave show në under "the" command of Majur G. H. Wakeman, The Officer Commanding, they massed 115 The Chart deqarged the nesessiuent. Clerk, 1. J., said it would be a strong to hear the news that they would cense due to assess one who had never been in be on a compulsory footing from the end of this year. HE thanked chem the country in the year. His mund' re-
for their services, both on Behalf of the videoer was in Madens, and fo was ther Colony and on thas of the Empin and for the whole year.
Lord Young and Lord Trayner agreed thar it was only because of the Lord Maveries ard the fact of a person Empire's danger that they were placed apon compulsory basis for so long a The Load (or Sustaining) l'edal. I over
-If the bushand own, the house in being away a whole year, would not he may be used to obtain sustained ringing tone independently of the which his wife and family live in the conclusive of his not residing here, but period. It was, however, necessary that, tion
in the interest of this Colony, there a United Kingdom, while he is ordinarily in this case the usual residence was should be a volunteer corps, and he automatic sustaining perial.
Graduated
Accompaniment resident abroad (say Hongkong), he is Madrus
hoped that they would all join such a liable for Income-tax as if himself "re enables the performer to obdus either the treble or bass portion of the accom.siñont," in the United Kingdom Lloyd These cases were followed.in Cooper curps Whether it should be termed a
iment at will."
4. Sulley. C.5. 1894)
Cadwalader (C.S. 1904), Mr. Cadwalader defence corps or a volunteer corps rested
If they would let thei 3.If the wife owns the house in which is an American citizen ordinarily resil Commandhat know, he would abide by ahe and the family reside in the Uniteding in New York, but he rented certain Kingdom, and in which the husband shootings darlen Lodge. Forfar rendered so willingly and so capably for their wishes. The suvices which they had stays upon periodicnt visits to the homeshire for three years from February 1st.. land from his ordinary residence abroad 1900 afterwards extended, two further the past five years were appreciated, he. 3.coloured Vases, Wall Plates, Table ~creens,;
said by the Fampire as well as the Colony sion six months in any one year, he is for two months in each year, and form, and was attended by bis A.D.C.. Kakemonca, acquered: Ware, Lory, Azate His Excellency wore his officiat uni Uld Bronze and Brass Figures, Vases, c not liable for Income-tax,5-(Turabu.enterer from London, supplied him with Capt. H. S. McGrath. He was met at and Crystal Or aments."
He had not any the entrance to the Club ground by HE
(F) The
(G)
Tempo Lever controls the Vetro style device and accelerates of retanii the tempo as required.
(H) The Silent Lever enables the perfor
mer to pass over any portion it ha music roll at will, without the notes being struck.
Only the “Pianoth" Piano can give you the advantage of these devices and no, other instrument is entitled to the term “* Pianola," which is a trade mark.
MOUTRIE'S
EXCLUSIVE AGENTS.
Mackintosh's
19.
Gift Ideas for Men
For style and durability, the Men's wear we offer can be absolutely relled upon-always.
Rellable Gloves
Smart Ties
Useful Scarves
Neat Jewelry
Fancy Socks Handkerchiels- Comfy Gowas Warm Waistcoats Walking Sticks
All the above are included in our selection and we have dozens of others to show you at all prices, Glit boxes gratis
MACKINTOSH
♣ CO., LTD...
Men's Wear Specialists)
DES" VŒŒUX ROAD.
JUST
Telephone 9g..
RECEIVED
HIGH GRADE
VIRGINIA
Major Drapkin & Co's.
"Greys" silk cut Virginia The Robert Sinclair Tobacco Co's.
Tonides" Cigarettes de Luxe
The Mansion House".
...in tins of 50's...90 cts.
in tins of 50's... 75 cts.
(in pkts, of 10's... 10 cts. lin tins of 50's...50 cts,
THE HONGKONG CIGAR STORE
Tol. 181
CO. LTD.
Hotel Mansions,
IF YOU ARE A HAMMOND USER
you need not buy a new typewriter when the type get worn new sets of type
Two mota of type, srs" provided with each machine, other to say quantity may be purchased separately.
KTM inexpensive, and can be pas on fa 39 seconds.....
Foster CS.. 1904)
RESIDENCE.
food and servante:
A
with them.
(For Accuut of the Concerned) TO-DAY (THURSDAY, December 18th, 1918, at 2.30 PM, at their Sales Roots, No, Des Voeux Real,
Corner of lee House Strert, 77
VALUABLE CHINESE PRCELAINS,
CUBIS, Erc, ETC. Including a large variety of B-coloured and
The Income-tax above referred to is. lace of busines in the United Kingdom Major-Gateral F. Veutris, who was
attentang and Towkwonk Ferids,
of course, under Schedule D
FIRMITTANCES FROM ABROAD.
reserve.
(Full Particu urs from Catalogue). Un view day of sale TRAMS Cab...
share rocks recently arrived from
and lude pieces from the Bing Presum-and, during his stay at Millden, his tended by Major Leslie Smith. Major, ably both in the case of (2) and (3) Tax establishment in New York was kept up Kirkpatrick and Caps Willcox. After the talk of which wit be sold without under Schedule A, (ie, not annual value so that he could return to it at any time. E. had inspected the Corps, which was The Lord President, in bolding stationed near the Hongong Club, he (ef property) would have to be paid.
Cadwalader fiable to assessment Dressed them. The reporters were 48 Where a wife receives an allowance ormittances from abroad, pointed out that remittances from her husband abroad the person may have residence in more question of her liability is governed by countries than one. He undoubtedly an Instruction to Surveyors of Taxco have the benefit of wee 39 to a person If residen”. at Millen and could not
If A wife receiving an allowaner or refresiding in the United Kingdom for some the band of the Wiltshires supplying the tions top by. Public Auction,
mittances from her, husband, broad is to be charged for the same as his agent (under the second provisto se 45 af Tthe Act of 1842) when the remittances are Aderived from any kind of property ou of the United Kingdom, whether real personal, mevable or immovable Remit tances derived from trade profits, salary
Bimply by turning wheel, you may change from English to Ramdan, for Gothis type to Copperplate, or a whole variety of others. There arS, DTET, 200-4 relaties of type produced for use on the Hammond typewriter. All or any may be used by say one msebine. :-
etc., are not taxabla.”
།
out
But when the husband is resident in the United Kingdom in any year be assessable in the ordinary manner, with out any limitation such as scades when the wife is assessed as: bis agent.
WIFE IN ENGLAND HUSBAND ABROAD,
temporary purpose only, and not with any view or intent of his establishing bis residenes there."
RESIDENCE ON YACHT...
in Brown. Burt (CA. 1911) it was held a person (an American citizen) who habitully-lived on a yacht, which within the port of Colchester, Wax indored at a place on the river Colie.
resitant in the United Kingdom, although the yacht few the American flag and was kept ready to go to sea.
nk, near the saluting base, and missed His Excellency's remarks.
After he had concluded his address, base and the Corps matched past him, HE. took up a position at the saluting:
music.
POLICE VICTORY BALE.
HUGHES & HOUGH, Auctioneers.
The Ueraigned have received insti
(For Account of the Cfacered)"
On <FEIYR December 19th, 1913, commencing at 10.30 AM- At their Sales Rooms, No 8, "Der Vaux
Road, Corner of Loo House Stre A Small Consignment of t first-class- Chocolates Including Duchess, Cornoist sour, King's Fancy's de, de, de.
The above arrived by Stender Dec-14th To be sold in small lots.
A DISTINGT SUCCESS,'” After a lapec of four years, the members of the Hongkong Police Force were hoste annual affair and a very popular and once again at a ball. Previously an successful one, the, zesumption after the triumphant: conclusion of hostilities
en- abled the function to be named the Victory Ball. It was apls called the "Victory Ball
Terma :--Cash, the Hongkong Police have manfully played their part in the Great War, and with the war over havo cause for rejoicing.
The dance was held at the City Hall, which was decorated with flags of the Allies, palma, ferns, and flowers in a very artistic. manner.
OFFICE IN UNITED KINGDOM. In Pickles. Foster (K.B.D., 1912) the appellant received a salary from the The following is extracted from Law African Association, Ltd., whose head Notes for May 1918-Dr. Barn isfactory in West Africa. He had a house office is in Liverpool for managing“ a native of New Zealand who come to Eng land some seven or eight years ago to in Rochdale from November, 1903, to study medicine and public health methods December, 1907, and subsequently one at Blackpool, where his wife and family re
In the ball-room, a in this country. As her husband has aided. He sailed for West Africa on 2nd large mirror reflected the words "Victory remained at his past in New Zealand, they have net met during this period. June, 1800, and remained there till 30th decked our arms Ailies illustrious Re- The appellant's car, as put forward by paid to his wife, the other half to himself carried out by Inspector Gordon, assisted June, 1907. One half of his salary was
member, the men who are crumbling to death for us. The decorations were Mrs Ayres Purdie, was that the Crown had no power to levy Income-tax en by bills payable in London, and his cam by Sergeants Browne and Wilson The De Burn, who is a married womanmissions was paid on his return to Eng-leading spirit of the function, however, living with her husband and berefore and. He remained in England till 28th was Sergeant, Henderson, the Hon. Secre exempt from payment of income tax in November 1968, when he again left for tary There were two dozen dances on the any circumstances ccording to the proWest Africa, for the company. He had programme of a widely varied character visions of sec. 45 of the Income-tax Act salary for the period from 30th Jane, affording keen enjoyment to followers of Mrs. Ayres Purdie contended for 1, to 25th November, 1000, but it was the old and modern methods of the ter the appellant
that her separation him £12 108. per month after he had been dance, there were card tables, and
the practice of the Association to pay pischorean art. For those who did not from her husband Was merely a" geographical" one and could have suance of this practice, they paid him an interval, upped Major-General I
unemployed for six months, and, is purements were available at a buffet h no legal consequences, For the Crown £138 68. on 28th November, 1908. it was contended that the appellant
Ventris, CB. Sir William Rees Davies, could not claim the benefit of see: 45 not hold any office within the United Hon. Mr. E. D. C Wolfe, the Hon.
The appellant contended that he did
the Hon. Mr. W Chatham C.M.G., the
300
HUGHES &HOUGH..
Auctioneers
The Undersigned have received tone to mitty Pablie Aration,
(For Account of the Concerned), - Ön - SATURDAY, December 20th, 1919, at 10,35 A.M., at their Baler Booma, No. 8, Des Vœux Road, Corner of Ice House Street,
'A LAROI AMORTMENT OF TOYS
• Comprising:-
· Dolls (large and smell), Dolls' Beds, Foot Balls, Tes Beta, Mechanical Toys Amaa Trees, Blocks, Games, Babber Ealls, berp Books and Post Cards Albums, Toy swords sad Guns, Xmas Decorations, Crackers,
Terms:-Oesh,
HUGHES & HOUĜA.
„Apetioneers. (!
The Undersigned have received
as she is not living with her husband Kingdom, and as his employment" was J. H. Kempe Gompertz Mon to sell by Public ABCHIOD,
in actual fact. The Commissioners of Taxes (Durham), after hearing evidence and legal arguments from both sides. acquiesced in Mrs. Ayres Purdie's pre- Bentament of the case, and gave their decision that the appellant was living with her husband, and, therefore, was not subject to Income-tax.
"RESIDENCE."
wholly out of the United Kingdon it did Messer, Mr. not come under sec. 146, rale 3.1
0.
the Hon. Mr. C. The Crown contended that he was Hutchison, Capt. Basil Taylour, Mr.
Wood, Mr. C. D. Melbourne, Mr. R. resident here and the greater part of his, P. J. Wodehouse, C.I.E., Mr. C. G. remuneration was received here.
Ferdue, Drs. Smalley and Woodman. menta and its orchestra supplied the music The Hongkong Hotel served a capital during the dances.
Horridge, J., held that the amount was not taxable Reading secs. 30 and 31 he thought that "public officer exercised within Great Britain within Great Britain" (Rule 3) meant words of sec... 147 only applied to offices The where the word "department" applied and department" had a well-known
In the case of In re Young (C.Ex Scotland, 1873) the appellant, who was master of the ss. Olympia, tradingt to New York, etc., was consequently only in England eighty-eight days in the and defined meaning year. He had, however, a house for this: wife and family in Glasgow. It was held that he was resident in Gread Britain and only temporarily absent, and thus assessable.
CAPTAIN OF AHIP RESIDES" HERE THOUGx
testator domiciled in America had left In Drummond v. Collins, (EL 1915) a his estate in trust for his grandchildren with remainder to their issue. There was a discretionary maintenance clause. The widow resided in England and received their guardian. remittances for their maintenance as
ABSENT FOR THE WHOLE YEAR, A In. Rogers v. Inland Revenue (C.B., 1879), Mr. David Rogers, who was in It was held that, the trust estate was command, of the ship. Samt agnur, of a "foreign possession and that the Glasgow, which traded to the East Indies widow was assessable on the amounts re had been absent from July, 1877, up fomitted here (under sec. 41 of the Act of April, 1879. He had a dwelling-house in 1842). Fifeshire, where his wife and family had resided during that time. He sought to
be exempt from Income-tax on his salary
on the ground, that his absence from
"
The following was the dance gramme:--
Waltz Valeta
One-Step
Boston Two Step Fox-Trot
Maxims....
One-Step Grand March Lancery
La Rinks .Fox-Trot
Quadrilles Waltz.....
"Waltz
Maxima
Lancers......
La.Rinka.......
pro-
Blue Rose. ..... Valeta.
Oni Oni Marie.' Johnny in TowE. Mary:
Maxima. Lancers Casino, Hongkong.
....... La Rinks.
Have
*****
Trumpeter Missouri.
Till we meet again.
Maxima
....................... Amelia,
La Rinks.
One-Step I'm going back o California.
Lathford Schottisch
Foz-Trot
Valeta
Quadrilles
THE LITTLE SISTERS OF
"THE POOR,
Destiny Walls
Une Step -Walts
WORK IN HONGKONG.
...Butterflies.
Can you imagine,
Valeta.
Destiny
Goodbye. France, Blowing Rubbles.
The Committee was as follows:
Great Britain was not of the temporary TO BEGIN THEIR BENEVOLENT character contemplated by sec. 39 of the Art of 1842 The Court beld, however that he had a residence in Great Britain the President of the Society of St. Viner, Mr.
We are informed by Mr. J. M. Alves, Mr. A:Clark, Mr. Nicoll, Br, Taylor, Mr. that the fact of his having been aksent
Grant. (Chairman), Mr. Field;
ent, and that he was liable to be assessed Dow received from the Sacred Congreso broke Bar Stewards: Mr. Angus. Mr. “A, | during the entire year was a mere accidi scat de Paul, that Bishop Pozzoni has Mr. Andrews, Mr. Russoll, Mr. J. J. Wait,
Mr. J. Clarke, Mr. Alexander, Birg as a "resident" in Great Britain, fottion of Propagands the necessary aather- lowing the above ease.
Siation, for the Little Sisters of the Poor Meid, Mr. Fall, Mr. Ralch; Card-rown Ste to establish themselves in Hongkong.
wards: Mr, Gerrard, Mr. Grimmett-Mr. RADIMARILY IN ITALY, BUT HAVING The great charitable institution known
Henderson (Hon. Secretary); Decorators? PLACE OF RESIDENCE, IN UNITED all over the world as the Little Sisters Mr. Gordon, Mr. Brown.
the Poor has done immense good
THE KINGDOM, “SIDE" L
#1
(For Account of the Concern
On MONDAY
December 22nd, 1918, at 10.30 AM t
Residence No. 128, The PEAK, VALUABUSE HOELHOLD FURNITURE therein contained, Comprising:-Arm chairs and Chesterfield, Sofs, Carpets and Rugs, Card Tables, Brass Fenders and Fire Brazen, Marble Clock 4, Teak Dining Baite, (Walnut Stain), compris ing large mirror back Sideboard Digne
Glam Cabinet, Oral Dining Table and Chairs, Sundry Crockery
Ware, de large Dale Bedstead Brass Twin Bedstescobe
specially designed
Washstands
Tailet Table with djustable Mirror by Powell, White Enamelled Bedroom & Nursery Furnitare, Hotroom Cupboards, Roll-top- Desk, Pantry and Kitchen Utensils, '.
ALIO
> New Sunblinds, Pot Plants, including s sumber of Foth Mäiden Hair Fern. Lawn Mower, &c., de.
(Full Particulars from Catálogue). On view Sunday 21st inst, from 2 PM Terms: Cash"
HUGHES & HOUGH,
Auctioncon
„The Undersigned have received - Hons to sell by Public Auation,
*** (For Account of the Concerned);
On MONDAY, December 2nd, 1918, 46, 181284, 84 No. 9
**Connaughs Road 3rd Floor.
This is but one of the many unique features of 11 In Lloyd v. Sulley (C.S., 1884), it was to the aged and poor in every community about 45,000 human beings are being ted Vráters, 2 Irod Silen
Lee jur demonstrate to you its further advantages
HAMMOND TYPEWRITER
ALI BREWER & CO., (Sole Aginta: Hongkong).
Messrs
TO MAKE A DAINTY MEAL. By “ROOSTER BRAND: Macaroni, Verralcalli, Egg Noodles. Paste Stars and ether kinds of Bomp Studs from All our Paste Products made inda new, wall- ventilated and modern style Fastery,are pare, wholesome and of excellent quality.
Obtainable from all our Agenta everywhere.
N
Samples and Price List will be given, free of charge, on application to our Head Office,
THE HING WAH PASTE MFG. CO., LTD.
"HEAD OFFICE: Bon 47 & 48; Coroaught Road Central, Hongkong, Tel. No. 2230
-BKANCH OFFICE - Nos. 430 and 421, Wanking Road, Bhanghai, China.
4.
Several lots of useful Office Furniture de, da. as follows. Large and small Deaks, Type
Office clock, weighing machine, Teleso
Sample Cupboartis, &o, &o, &c. view day of sale. Trusts :---Cash.
Op
HUGHES & HOUGÉ, Auctioneers
held that a merchant carrying on basines which has had the happiness of having as the 215,000 old people, who are now in Italy, and ordinarily residing there. them
dead, were formerly, nourished. There but also having a place of residence in Two conditions, two requirements, are are about 35 Homes in England and Boot the United Kingdom, where he dwelt needed for reception into the homes-old land with his family, for several months in age and poverty
"Old age? begins, at The distinctive characteristics of the the year, was "resident? in the United sixty from this age upwards the peedy home of the Little Sisters of the Foor is Kingdom
of either sex are admitted. In the homes the remarkable mixtures of creeds, occu WIFE. LIVIKO IN UNITED KINGDO
the section for men and that for women pations and nationalities of the various In Turnbull Foster (0.8, 1904), bave their separate sitting-rooms: yards, people who inhabit it. There, all Dings Mr. Tarabull appealed against an assant or privileged old people, are receive the universal tongue, which is under hairmaries and dormitories. No sanauit ages are spoken, which become blended in ment upon him. under the following cir
ed only the most desolate and the most stood in every country-the language of cumstances-He carried on business in Indra. The Home is the common harbour charity. Madras, where he also had a residence whither, after ahequered passages, tend His wife and children reside in the the lives of many. Each has its story ground, and substantial buildings havo In this Colony an excellent plot of United Kingdom and he visits the
STO or Brave nearly every year. He was not in the With the Little Sisters there are no through the generosity of the Govern
•Bay calin or tempest-tossed. boen secured on advantageous terms United Kingdom in 1883-93, he was here servante, nós paid employer and ment, and a sum of 86,000 has been col mars than six months in 1899-00 for amongst themselves до distinction lected specially to meet the initial ex three-and-a-half months; in 1900-01; "indexiste, but all are equally the Little Bispensea of the undertaking. The world-din drive two stroke
for eight months in 1991-02 He left tots of the Poor, alike in title, rights, wide work of the Little Bisters, here (with his wife) 20th.- December 1901 and duties,
well-known and universally appreciated; and was sot here again until June, 1903. Prior to 1001 his wife rented furnished house, but in that year a house was
For sixty six years this miracle of love it is therefore a source of satisfaction has been renewed," and now day by day to know that they wilwawon begin thei
(Continued at fout of next column.)*** work of charity her also, where
find much scope or their activities.
The Undersigned have received Instruc Hons to sell by Public Auction,
(For Account of the Concerned),
On TUESDAY, December 33rd, 1919, at -2 30 mm, at
Eales Hólmi, Vole, Des Vœux Road,"
Corner of Tor House Street, dit- A Water cooled Scott Motor Cycle with Glone bide Car
- 1918 ? model; "Tsin
Elna boon very little used.
Ja thorough good ranning order,
HUGHES & HOTⱭH,
Auctioneers