Page
THE
DODWELL & CO., LIMITED.
Regular Sailings to
NEW YORK and/or BOSTON. (via Suez Canal)
**BOLTON CASTLE"
...ailing on or about 2nd Aug. Via Suez or Panama Canals at Owners' Option.
}
LLOYD TRIESTINO.
TAKING CARGO ON THROUGH BILLS OF LADING FOR LEVANT, BLACK SEA & DANUBE PORTS.
FIUME having been re-opened for traffic, cargo in also accepted. for this port on "throngh Bill of Lading,
FOR BRINDISI, VENICE & TRIESTE
vis SINGAPORE, PENANG
***CILICIA "
* Cargo only
& COLOMBO,
alling on or about 10th Aug.
FOR
SHANGHAI.
1.5.
** CILICIA "
...sailing end of July.
Passengers Luggage can be insured at the Office of the Agents.
NATAL LINE OF STEAMERS.
**UMKUZI” mailing from Colombo for South African ports about 30th July.
Regular Passenger and Cargo Service to
SOUTH AFRICAN PORTS from CALCUTTA & COLOMBO. Through Bills of Lading issued from Hongkong.
For Freight or Famage on any of the abore Lines spply to —
DODWELL & CO., LIMITED,
Agente
N. Y. K.
NIPPON
YUSEN KAISHA
„KAYLININ FRON HONORING HUMIDON TO ASTERATICE,
SEATTLE & VICTORIA or VANCOUVER ria Manila, Keelung,
Shanghai Japan porta
Cargo to Overland Points U.B. in omnection with Great Northern Northern Prefa
and Chicago, Milwaukee à Bì. Pani Ballways :
(omitting Manila) KASHIMA MARU JUWA MARU TUSHIMI MARU (omitting Manils) ▲^KATORI MARU **
Hi
18th July, at 11 am 29th July, si li am. 23rd Ang. at 11 a
9th Sept., at 11 ..
HONGKONG DAILY PRESS. THURSDAY, JULY 7TH. 1921,
·JUDGES' SALARIES:
STRAIN OF TAXATION..
fqY CORRESPONDENT IN THE "DAILY
CATELKURAPHY
NOTICES TO CONSIGNEES
VEREENIGDE NEDERLANDSCHE
SCHEEPVAART-MAATSCHAPPIJ' (UNITED NETHERLANDS NAVIGATION Co.), HOLLAND.OOST AZIE LIJN
While his Majesty's superior judges share in the general distribution of economic troubles, they cannot consia tently with a trrditional diguity seek relief by the forcible and unpleasant methods now so common. They may not adopt the ca' canny policy, and restrict their output of judginents, decrees, de- claration, and injunctions.
In fact, their output is greater now than ever it was before. They may not try direct action by throwing off their wigs and robes und striking. They may not evenHE Steamship, grumble too audibly. If they contrive
Fox
(HOLLAND-EAST ASIA LIND). NOTICE TO CONSIGNEES.
HAMBURG, AMSTERDAM," LA PALICE, GENOA, LISBON and
SINGAPORE.
* RADJA " now and again as they do, to insert having arrived from the above porta, Consignees subtly into the body of some indgment of Cargo by her are notified that all Goods are a vague reference to a personal grievance, being landed at their risk into the hazarious it is a bold adventure. As the creation and/or extra-hazardous Godowns of the Hong
whance and/er from the wharves delivery may be obtained.
INDO CHINA
STEAM INAVIGATION COMPANY. LIMITED.
TIESTAIN via WHATWE & CHEFOO CHIPSHING*
SAILINGS, SUBJECT TO ALTERATION SHANGHAI and KOBE MANILA
SHANGHAI TIL SWATOW.....
SHANGHAI
BAITRUNG THOIHOW BANGKOK via SWATOW... SANDALAN
Billy & CALOUTTA...
*KUMSANG
Fria
SANG" Fri.
"CHOYSANG
8th July, 10. 8th July, Noan.); 8th July 3 pm 10th July. Dlight.
HOPSAN
Mon
LOKSANG
Fues.
LEESANG
18th July, 10 am,
"HENSANG
ges..
12th
July, Noon.
NAMBANG
Lith July, Moon, 13th July, 8
„Tass - 15th July, 3pm.
CALOUTTA · LINE:-This Line afforda regular silings to Calcutta Pensng and Singapore; returning from Calcatta stesima proseed via Straite and Hongkong to Japan, occasionally calling si dhanghai. All steamers have excellent passenger accommodation fitted with Electric Light and Fans and carry a fully-qualified Sargson.
approximately every five days between Canton and
of statute, their only real reliance for kong & Kowloon Wharf & Godown Co., Ltd. SHANGHAI LINE:-Saines sometimes calling at Senow Through tickets can
the redress of grievances is upon strictly constitutional methods, and that involves their having friends in Parliament "to take up their cause.
Members of the House of Commons are shortly to be asked to perform the con- genial task of freeing, their Parliamen tary salaries from the incubus af income
tax
Now the "Attorney General au- acuners that the Government have under consideration the revision of the judges' salaries, and soon it will be seen whether Parliament is to be asked to relieve these of tax also, or to increase them. To legal circles small doubt is felt that the first of these two. alternatives will be pro- jected.
Sir. Gordon Heart's statement was quite short, and left something unex plained. It was to the effet. that the
will
Goods not cleared by the 10th July, 1991,
be abject to rent All broken, chafed and damaged packages
stand en the 9th our in, the be examined on the 9th July, 1921, at 10 A.,
Mesra Geddard & Douglas.
Claims against the steamer must be presented in writing within ten days after arcival of steamer, otherwise they will not be recognised. undersigned in any case whatever.
No Fire Insurance will be affected by the
Bills of Lading will be countersigned by
JAVA-CHINA-JAPAN LIJN,
General Agents. Hongkong, July 5th, 1821.”
(1144
· NOTICE TO CONSIGNEES.
Acts of 1951 and 1932, which detertnine OCEAN STEAM SHIP COMPANY, LTD. the salaries of the Lord Chief Justice and
It did not then proceed to
T
AND
COMPANY, LTD.
CONSIGNEES per Company's Steamer
* HELENUS**
are hereby notified that the Cargo will be dir charged into Holt's Wharf, Kowloon, where it will lie at Consignee's risk. The Cargo will be ready for delivery from Godown on and after 5th July."
the 'puisne judges respectively," contain CHINA MUTUAL STEAM NAVIGATION provisions that those salaries are * to be paid net, free and riear of all taxes and charges explain how it has arisen that tax is now, and has been for a great number of years, deducted.. Pending enlightenment upon this point. it may be of some use to know that in 5 and 6 Victoria. passed so far back as 1542, judges' salaries are treated as if they were already linbla to income-tax, because the method of collecting the taxis clearly laid down. Further, the Income-tax Act of 1918 states precisely that income-tax is pay-to be left in the Godowns, where they will be able in respect of offices belonging to examined on aay Tuesdays and Fridays between any court of justice in the United King- the hours of 10.45 .. and Noos within the free dom."
Exactly when, and under what storage period. statute or order, the emolumenta of judges became taxable. needs official explana. tion!
BEAL INCOME.
:
Out of the thirty-nine superior, judges, thirty are paid the minimum salary of £3,000 a year. They are the President of the Probate, Divorce, and Admiralty Division, the five lords justices, and the twenty-four puisae judges. A calculation has been made that before the war, when income-tax stood at 13. d. in the pound, the net income was £4,708, whereas. now, with a very much higher income-tax, and
Optional cargo will be landed, unless notice has been giren prior to steamer's arrival.
All broken, chafed, and damaged goods are
No Claims will be admitted after the Goods have left the steamer's Godown and al goods remaining undelivered after the 11th July, will be subject to rent.
JJ
presented to the andersigned on or before the All Claims against the Steamer must be 25th July, or they will not be recognised.
No Fire Insurance will be effected.
BUTTERFIELD & SWIRE, Agents. Hongkong, July 5th, 1991.
1148
4་
LONDON & ANTWERP Singapore, Penang, Colombo, Buez super-tax added, the net income is £3,212 P. & O. S. N. CO.
Port Said and Marseilles.
KAGA MARU
YOKOHAMA MARU
KLEIST --
MISHIMA MARU
Tuesday, Friday,
Today,
... Friday,
H
Friday, Baturday, Friday Friday,
HAMBURG, MARSEILLES, LONDON & LIVERPOOL & MARSEILLES via Bues.
TSUYAMA MARU
Friday,
8th Jaly, at 11.4.2. 31st July, as 22 mm. 6th Ang, at 11 am 19th Aug, at 11 am ROTTERDAM.
8th July.
and, further, that if the depreciated value of the pound sterling is also taken into account, the figure shrinks to a fraction over £2,000. In other words, a salary which was worth £4.708 in 1814, is worth enly £2,000 in 1921. And the element is ETRAITS, not to be ignored that practically alone anong the servants of the State, bis Majesty's judges, received no bonus dur-a ing the war. These being the circum- stances; there does not appear to be much probability of any present-day judge income and rich investments, leaving be hind him half a million for distribution
MELBOURNE & SYDNEY via Mantis, Zamboanga, Thursday who has not at hand an ample private
Island, Townsville & Brisbane.
NEW YORK VIA SUEZ.
J
NIKKO MARU
Tweeday,
AKI MARU
TANGO MARU
Tuesday, Tucoday,
19th July, at 11 6. 16th Aag, at 11 am. 20th Sept, atj11 KM.
- TAKETOYO MARU.....
Friday,
8th July,
Tia CAPE,
KANAGAWA MAHU
BOMBAY & COLOMBO vis
TOTOMI MARU ...
WAKASA MART
Friday, Bingapore.
Sunday, Monday,
MUBORAN MARU
16th September.
10th July. 25th July. Penang
13th July,
SOUTH AMERICAN; PORTS
CALOUTTA & BANGOON is Bingapore & - Wednesday,
JAPAN PORTS-Nagasaki, Kobe & Yokohama.
AXI MARU
+
MISHIMA MARU •
SHANGHAI, KOBE & YOKOHAMA
TAMBA MAKUSAN TOKOHAMA MABU (Kobe direct) «
Baturday,
Friday, Tursday, Wednesday,
16th July, at 12-a m
8th July, at 11 am 12th July, 18th July
For further information apply to- NIPPON YUSEN KAISHA
Talephone Nou, 293 & 203.
K. HAMEL, Manager,'
YAMASHITAKISEN KAISHA
(THE YAMASHITA S.S. Co, Lto.)
REGULAR FREIGHT & PASSENGER SERVICE
BETWEEN
KEELUNG, HONGKONG & HAIPHONG Sailing from Hongkong-
FOR BAIPHONG via Pakhol
88. "HOZUI MARU”
on or about Simh July,
FOR KEELUNG via Swatow & Amey
88 "TAIKWA MARU”
on or about 21st July.
For further particulars, lease apply to-
Branch Office,
No. 37, Bonham Strand, West,
Tel, No. 155.
M. KOBAYASHIA Top Floor, King's Building, Tel. No. 140%
103
among his descendants, as the great Lord Eldon is said to have done.
STEAMERS FOR
COLOMBO, TRALIA, BOMBAY, EGYPT,
AUS MEDITERRANEAN PORTS & LONDON. Through Bill of Lading farted or Batavia, Persian Gul, Continental, American, and South African Ports.
22
HE Stamship "DILWARA." Captain
Pabb, carrying
Majesty' Mals, Le despatched from this Port on ar abent SATURDAY, the 8th, Jur, 1921, taking Passengers and Cargo for the above Ports.
Bilk and Vainables and Tea for Italy, France and London (ander arrangement) will ne transhipped' at Bombay into the Mail. Steamer proceeding direct to Marseiles and London
Parcels will be received at the Office until 8
The point will perhaps be raised that so far, at any rate, as the King's Bench judges are concerned, they may add con- siderably to their fixed salaries through. the allowances they receive when on cir cuit of £7 10. a day, in addition to travelling and other expenses. But there is good reason for thinking that little saving comes from that source. It used, the day before sailing. The contents, and to be said before these allowances were granted by the Judicature Act, 1875, that circuit-going had very little attraction, because a judge might find on returning to town that he was severpi hundred pounds out of pocket. In any event, the profit derived can hardly be worth con- sidering
*£10.000
Lords of Appeal in Ordinary £6,000 Lord Chief Justice.
£8,000 £8,000 £5.000
Masters of the Rolls-
The President"...
value of all packages are required. For further particulars apply to
MACKINNON, MACKENZIE
& CO.,
Agente, Hongkong, June 27th, 1971.
[1109
In process of time judges' salaries have
undergone quite extraordinary changes. Between the reins of William In practically all but the English- and Mary and George 111. the remune- speaking countries the judges are select- ration of the paine judges rose byed from men who, from the beginning stages from £1,000 a year to £4,000, and of their career, have trained themselves throughout the whole of that time cer- solely for that office, and who have never tain fees and perquisites were allowed practised as advocates. In these islands, in addition, so that many judges died and in the Dominions and Colonies, and leaving large fortunes. In 1926 the fees also in America, the Bench is recruited and perquisites were taken away, and as exclusively from men who are actively compensation the salary was raised to practising at the Bur. Accordingly, if £5.500-the highest point it has ever the best-qualifed and most successful reached. Then Lord Brougham came men at the Bar are to be attracted to along to reforming purpose, and all the Bench, the judicial salary offered, round reductions were made, from which to them must be on a scale which does evolved the scale which obtains to-day, not call for too violent a sacrifice of in- as follows:-
come. Otherwise the best men will not Lord Chancellor
accept office, and the judicia! standard will deteriorate This point has been constantly pressed by eminent jurists, and by, one more forcibly than Lord Phillimore, who, when one insisting that nothing should be done to diminish in any way the amenities of the judicial office, declared that many leaders of the Bar make in one month the equival ent of a year's judicial income. this relationship between Ear earnings This is the most generous scale of and judicial salaries be deemed unsatis judicial salaries paid in any country, factory Irem the economic standpoint, On the other hand, our superior judges the fault is to be found in e traditional are fewer in proportion to the popula-legal system which permits the counsel, tion than anywhere else. Just before the unlike bis fellow, practitioner, the solt- commencement of the war a former Lord citor, to soar into & realm of fabulous Chancellor, Viscount Haldade, publicly fees without legislative interference. expressed the opinion that no, servant of As matters stand, it may be said with the State, not even cepting the Lord perfect assurance that every counsel who Chancellor, was worth more than £5,000 accepts a judgeship makes some sacrifice a year Great economic changes have of professional income, and in most taken place since that sentiment was
Coss very substantial sacrifice: Per- attered. But there are other matters be haps the highest tribute that can be paid sides economic changes which have a very to the Bench of England is that so many direct bearing on the scale of judicial bave deemed this sacrifice not too great salaries, and one of them is our method for the privilege of sharing its incom of selecting judges,
parable repute for honesty and indepcod-
Lords Justices of Appeal £5,000. Puisne Judges
...... £5,000
£6,000 as judge and £4,000 as Speak er of the House of Lords
SYSTEM OF SELECTION.
(Continued at foot of next column.)
вдсе.
If
MANILA
be obtained and through. Bill of Lading are issued to all Northern and Yangtze Forts via Shanghai,
LINE-A weekly service is maintained with Mantis by vessels with good HAIPHONG LINE Banger accommodation, sailings from both ports every Friday
approximately weekly for passengers and cargo, calling at Hother when inducemanté offers.
BORNEO
"TIENTSIN
BANGKOK
LINE:-One sailing per date accommodation for passengers.
between Hongrong and Sindakan by
a steamer having
Large taken on through Bill of Lading for Kadet, Jesseltom Laban, Tawao and Lahad Data. LINE-A regular service is run from March to November betweens
Hongkong and Tientsin, calling at Weihaiwei and Coafox. LINE-A weekly service, is provided between Hungtong and Bangkok, via Swatow, by four steamers itted with up-to-date passenger accommodation.
CALCUTTA.
LINE.
5.5. "":NAMSANG" will be despatched on
or about Tuesday, 12th July, at 3 p.m., for SINGAPORE, PENANG & CALCUTTA
Through Bills of Lading issued to RANGOON, PORT SWET- TENHAM, MADRAS and DUTCH EAST INDIES.
For Freight or Passage apply to-
TELEPHONE No. 215.
Jardine, Matheson & Co., Ltd.
GLEN
GENERAL MANAGERS.
AND
SHIRE
Joint Service of Steamers.
UK-STRAITS. CHINA & JAPAN SERVICE.
Towel
8.8. "GLENSHANE “ MV. “GLENAMOY
Verol
M.V. GLENAVY * ·· MV. "GLENLJOE" MY "GLESAMƆY” M.V.""GLESADE”
OUTWARDS.
"HOMEWARDS. Leaves Hongkong
20th July
25th July
21st A3 2620 Sepz
Das Hongkong
12th July,
3rd
Discharges
GEO, LONDON & HAMBURG. LONDE, ROTTERDAM & HAKKURI, GLASGOW, LONDON & BOLLERDAN, GLASGOW & RYTTERDAM.
Movements are subject to change without notice.
For freight or further particulars please apply to sim!
12.
Jardine, Matheson & Co., Ltd... The Glen Line, Ltd;, scams.
Tol. 26. 2nd: 5'er° 23, and 2896,
Cable Address
Kawakinen, Hob.
Bentley's A‚RQ 5th 113.
and Boott's Codes,
KAWASAKI
KISEN
Telephone | Sannemly 9844, 3923:
(KAWASAKI STEAMSHIP CO.).
GAPITAL PAID-UP-
Y20
Presidents Mr. Y. KAWALE Vice-President: Mr. K. MATSUKATĀ.
danaging Director: Mr. Masata Ana
KAISHA
The Company has on hand a large-Number of
NEW CARGO STEAMERS
ALWAYS HEADY FOR CHARTERS of all descriptions.
The following are somprised in the Company's Fleet pina
Eleven steamers of 0,100 tons each deadweight
And under the Company's Management y
Twenty steamers of about 8,100 tons deadweight each. Two steamers of about 6,400 tons deadweight each. (Belonging to the Exwwald Dockyard Co., Ltd.)
87
For Charter Bates and all other particulars apply to the
KAWASAKI KISEN KAISHA.
No. & BUND, Kos,