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which has been provided for out of the Grants of the Imperial Parliament.

During the past year no new item of Kind has been created, nor have any of the existing ones been raised, with the sole exception of an increase of $8. or £1. 13. 4s. on each of the Spirit Licenses granted to Chinese, the fee having been made payable monthly in instalments of $12.50 (or £2. 8s. 3d.), instead of as formerly in a large Sum ($100) at once in advance.

The additional Police rate raised under Ordinance No. 1 of 1851 for defraying the expenses of the Auxiliary Police Force existed only for a short time and scarcely could be called a new tax, nor has it been felt as such by any one.

On the other hand, by Regula Generalis of 31st October, 1854, the Fees levied in the Supreme Court of Hongkong have been reduced by fifty per cent from the first of November last.

The Fees levied by the Harbour Master for shipping seamen have increased nearly fifty per cent as compared with the previous year, amounting to not less than £9911. 3. 11, shewing that 436 seamen have been shipped through his agency. How much larger the Receipts under this head would have been but for the self-constituted shipping Agents, I am unable to say, but as such Private shipping Agency existed in 1853 and 1854, as also in former years, and as we must suppose that the same exerted the same influence during both years, the conclusion come to would be, that shipping ...

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