PAGE 8-HONGKONG DAILY PRESS
EDITORIAL
FRIDAY, MAY 26, 1939.
NEW ADVERTISEMENTS ADVERTISEMENTS The Daily Bress INCOMES TO BE TAXED DISPUTES BETWEEN LANDLORDS
IN THE SUPREME
COURT OF HONG KONG.
"BANK HOLIDAYS.
In Accordance with Govern.
bent Ordinance, THE EX- CHANGE BANKS will be
PROBATE JURISDICTION. CLOSED for the Transaction
of PUBLIC
of
2,
BUSINESS MONDAY, THE 29TH MAY, 1939. (WHIT MÖNDAY).
IN THE GOODS
Harold Seth late of No. Conduit Road, Victoria "in the Colony of Hong Kong. Passenger Broker, deceased.
NOTICE is hereby given that the Court has by virtue of, the "provisions of Section 58 of Ordin- ance No. 2 of 1897 made an order limiting the time for creditors and others, to send In their claims against the above estate to the 22nd day of June, 1939,
All Creditors and others are accordingly hereby required to send their claims to the under. signed on or before that date.
Dated the 25th day of May, 1939.
TS'O & HODGSON,
Solicitors for the Executor,
Prince's Building,
1st floor.
Hong Kong.
HAIPHONG LINE.
417
Shippers are advised that rates of freight on all cargo from Hong Kong to Haiphong will be in- creased by 20% on and after 1st June, 1939.
JARDINE, MATHESON & CO., LTD.
General Managers, Indo-China S. N. Co., Ltd.
เ
BUTTERFIELD & SWIRE,
Agents, China Navigation Co., Ltd.
'LANE, CRAWFORD, LIMITED.
418
NOTICE is hereby given that the Seventeenth Ordinary Yearly Meeting of Shareholders will be held at Exchange Building, Hong Kong, on SATURDAY, 27TH MAY, 1939, AT ELEVEN
·O'CLOCK A.M.
The Transfer Books of the
Company will be closed from
15TH MAY TO 27TH MAY, 1939, both days inclusive.
By Order of the Board of Directors.
A. W. BROWN,
Manager. Hong Kong, 9th May, 1939.
320
THE RAUB AUSTRALIAN
GOLD MINING-
CO., LTD.
(Incorporated in Queensland),
Notice of Declaration of First
Interim Dividend.
NOTICE is hereby given that a First Interim Dividend of ave pence per share for the financial year ending 31st March, 1940, has been declared by the Direc tors of the Company in Brisbane, payable on 15th June, 1939, to Shareholders on the Registers at Brisbane and Singapore on 14th. June, 1939.
r:
Hong Kong, 24th May, 1939...
414.
ALICE. MEMORIAL AND AFFILIATED HOSPITALS.
The Annual Meeting of the Alice Memorial & Aflated Hot pitals will be held on Friday, May 26th, 1939, at 12 noon, in the Club Room" attached to the Challenge Book Shop, Queen's Building, 1, Ice House Street.
ist. floor.
R. M. ALDERTON,
Secretary,
415
PEAK TRAMWAYS,
CO., LTD.
報西刺籽,
Editorial and Business Office:
15-19, Queen's Road Central. Tel. 30251.
Night Editor (Wanchal Office).
Tel. 24511.
London Office: 53, Ficet Street
E.C.A.
Horozono, May 26, 1939
IF ADDITIONAL REVENUE AND TENANTS: PUISNE JUDGE
BECOMES A NECESSITY
L
The Report of the Taxation Committee, tabled at yesterday's "meeting of the Legislative Council, dis- closes that the Committee; after studying the present sources of revenue, considered in detail passible in- creases or new sources of taxation.
Many suggestions were considered and rejected, minor suggestions were recommended, suggestions for major increases were made, and in particular the in- stitution of income tax was carefully studied from all angles.
REITERATES GENERAL PRINCIPLES
The general principles which had been laid down, in respect "of claims for possession of premises were reiterated by the Palme Judge, Mr. Justice R. E. Lindsell, at the Supreme Court yesterday when disputes between, landlords and tenants were heard. "The onus in the first instance,* The same judgmant" was given said His Lordship, is on the de in respect of another claim in. fendant tenant to show that he is voiving No. 170, Lalchirok Road. entitled to the protection of the the parties in which were also re- Prevention of Evictions Ordinance presented by Mr. D'Almada and Mr. on the ground that to have to Hall. The exception in this case vacate his premises will cause him was that there would be general exceptional hardship.
liberty on both sides to apply to The Committee was ap-are overwhelming from the point
That onus is discharged and Court to fix a new rental. pointed on December 9, 1938, of view of equity, and that, if it be exceptional hardship established
A FAIR RENT in pursuance of the intention considered that the tax is capable the defendant
tenant Can stated by His Excellency the of successful administration in the satisfy the Court
Judgment was given for the de that he has fendant in the case concerning Governor, Sir Geoffry North Colony. It should be imposed as made reasonable, but unsuccess. Chung Man-bing and cote, in Legislative Council on soon as additional revenue on a ful, efforts to and other accommo- Teng, landlord and tenant, res
Po Ying... October 13, 1938.
substantial scale becomes a neces-dation of the same kind and a pectively, of No. 108, Austin Road, members,
The Committee consisted of sixsity. In view, however, of the un- about the same rent. As to what ground floor, Rewicon. Plaintin Hon. Mr. ង. Caint doubted force of many arguments amounts to reasonable efforts is originally claimed possession, but (Financial Secretary) Chairman opposing the introduction of the Sir Vandeleur Grayburn, Mr. D. tax locally. we must qualify our Sloss, Hon. Mr. J. J. Paterson, Hon, recommendation in five ways:
(a) We must not be taken Mr. M. K. Lo and Mr. J. Fleming.
expressing the opinion that Mr. C. B. Burgess acted as Secre
such substantial extra re- venue is actually necessary: in so far as more revenue is needed owing to the growth of the Colony that very growth is likely automatical ly to increase the revenue, while it is outside our pro- vince to consider how far it may be needed to finance new or improved services.
JAPAN HURLS CHALLENGE DRIVEN to desperation as a result of her failure to bring China to her knees " and to conquer the great Re- public as speedily as she had hoped, Japan is now resorting to all the means at her dis- posal to prevent aid in any shape or form being extended by the Democratic Powers (and even her own ally, Ger- many) to Free China. this end, she is,making every and attempt to embarrass
TERMS OF REFERENCE bluff the Fowers in the hope that they will withdraw their mittee were to consider and re- Terms of reference of the Com. support from Chungking and
port what methods of taxation give. Tokyo a free hand could best be adopted in the in her foolhardy adventure Colony, should it be necessary to Coupled with her difficulties raise additional revenue, having in China is the fall of the regard to the Colony's general yen, which she is finding the economic position and the im- utmost difficulty in uphold-portance of distributing any add!-~
Το
NOTICE IS HEREBY given that the ANNUAL OR-ing. DINARY, GENERAL MEET. TOKYO attributes the "suc ING of SHAREHOLDERS. will cesses of the Chinese to the be held at the HONG KONG | ald extended by the Powers to HOTEL, on FRIDAY, the 2nd. Chungking and, because she JUNE 1939, at 11.00 a.m., for has failed by persuasion to the purpose of receiving the Re Prevent this assistance, she
changed her tactics and start port of Directors together with a ed what might be described Statement of Accounts for the as an anti-foreign campaign. year ended 30th. April, 1939. In this, especial attention is The TRANSFER BOOKS of the being directed to the British, Company will be CLOSED from whom the Japanese allege to FRIDAY, 26th, day of May to be the ringleader in a plot to FRIDAY, the 2nd. of June 1939, bring about the downfall of
the Tokyo militarists. both days inclusive."
JOHN D. HUMPHREYS & SON, General Managers. Hong Kong, 20th May, 1939.
408
וי'
CHUNG YUEN ELECTRICAL
COMPANY.
NOTICE.
NOTICE IS HEREBY GIVEN that Mok King Fung is no longer the English Secretary of our firm, his service having been terminated on the 21st day of May, 1939.
CHUNG YUEN ELECTRIC COMPANY,
No. 71, Des Voeux Road Central.
Hong Kong, 22nd May, 1939.
404
OFFENSIVE TRADE CHARGE
Seven Chinese, of Kowloon City, appeared before Mr. E. Himsworth, at the Kowloon Court yesterday. un a summons for carrying on an offensive trade without a licence, namely, fat-boiling.
3
E
JAPAN'S LATEST action in carrying out her threat to blockade the China Coast more effectively and to hold up and examine the papers of all vessels, foreign and Chi- nese alike, is a direct «chal- lenge. to the Powers, challenge which cannot be allowed to go unpassed. Naturally, the strongest pro- tests will be made against the hold-up to the P. & O. 5.5. Ranpura (a British vessel) and the M.M. s.s. Aramis (French) but something more than mere protests are essen- tial if the principle of the freedom of the seas is to be upheld. In what form this "something more
tary, Hon. Mr. Paterson resigned on Mrach 6 and is not included in" the signatories to the Report.
tional burden in the most equitable manner in relation to the incidence
of existing taxation."
Six meetings' were held between December 29, 1938. and March 18, 1039. No members of the public. were called upon to give evidence at the meetings, but various Heads of Departments were consulted as occasion arose.
INCOME TAX
Following FINA extensive con- sideration of the arguments for and against Income tax, the Com- mittee states:-
"On a review of these pros and, cons we feel, without necessarily "regarding all the other objections |
as completely answered, that the really vital question is the possibi- uty of effective administration under the conditions prevailing in| Hongkong.
Before going farther, certain other points arising out of the possible institution of an In- come Tax require considera-
the tion. Having regard to necessary minimum cost of an Income
it Tax Department would be uneconomic to impose it at a very low rate; and it would probably be found that the maximum rate should eventually be put at 10%. We consider, however, thât the tax would be more easily accepted and less liable to evasion If the ... maximum rate on its first Institution were put at 5%. should 'be
is a matter for the authorities to determine but Japan must be allowed to understand that she cannot hold up foreign vessels with impunity and get away with it. She has thrown down the gauntlet. What are the Powers going to do about it? Are they simply going to raise their hands in protests and horror while the tenden- cies are that they may find
as
(b) The possibility of the suc- cessful working of the tax should first be the subject of a detailed investigation with the assistance of an expert, preferably familiar with the collection of the tax in an Eastern country,
(c) The imposition of the tax involves a new departure in Ascal policy. We assume that it would not be passed through Council by the use of the official majority and that une cial members of Council will expect to re- beive, before agreeing to the imposition, some indication of the heads of expenditure. to which its yield will be applied.
a question of fact in each case. later asked the Court, through his
MUST SATISFY COURT.
legal representative, Mr. Sidney "Where the onus ls so discharged, respect of the premises.
¡Ng. Quinn, to fix a fair rent in it then shifts to the plaintiff land-
LA Kwok-cheung, who, was the lord who, to succeed, must satisfy actual tenant, although the ten- the Court that he wiil suffer ancy was in the famly name, said hardship through being he had occupied the premises since greater unable to obtain possession of his May 1936. He was then paying a premises than will the defendant monthly rental of $57, which was through being dispossessed."
reduced in November of that year
1.
In the first case, Woo Chi-tuen to $54. Since April, 1938, he had claimed "possession of No. 168, been paying a rental of $80 per Laichikok Road, ground foor, month. He stated that in Novem- Shamshalpo, mesne proats and ber last he was served with costs from the tenants, the Fung notice to quit which gave him the Kal Kee firm. Mr. C. D'Almada option of continuing in occupancy represented plaintif, and Mr. J. if he would pay $100 per month. M. Hall was for defendants.
Witness stated that he had
the
In the course of "the first hear-made efforts to and other pre- ing of the case on May 3, It was mises, but the rent asked for in stated that plaintiff desired pos- each instance was far too high. session of the premises for
Plaintiff in evidence said that purpose of reconstruction, the de- tenants of other floors and of the fence being that the premises were house adjoining, which he also comparatively new and that there owned, were paying a was no occasion for reconstruc- $190 a month. tion,
THE JUDGMENT
rental of
Mr. Quinn submitted that $100.
L
a month was a fair rent for a Hat in the district, and stressed that
An arrangement was arrived at other tenants bad agreed to- pay by the parties after consultation, this rent. and Hs Lordship, in giving judg- ment, said:-)
GENERAL PRINCIPLES. His Lordship said that it did not "By consent and agreement, follow because the landlord had judgment is hereby given for succeeded in inducing other ten- (d) We feel that it would be un- of the premises within 14 days, dant must necessarily submit to plaintiff for temporary possession ants to pay a higher rent, defen- wise to impose a tax of this
such temporary possession to be the same demand. The Puisne nature until a substantial for a period of seven weeks from Judge reiterated the general pri body of opinion in the Co-
possession given.ļciples laid down in such cases, and lony believes that the tax Plaintiff is also entitled to "mesne said that, 380 was a fair rent, in-
can be levied fairly and efficiently. (e) The imposition of Income Tax should to some extent be compensated for by the remission of other forms of taxation...
"
MINOR SUGGESTIONS
the date of
profits at $40 per month" from asmuch as defendant was paying March 21, 1939 to date of posses- $54 last year and there had already ston, and each side is to pay its been an
increase of over 40 per own costa...
Icent.
**Plaintif
He ordered that a tenancy at
meanwhile, in to proceed with the reconstruction of $80 per month be established as the premises, and at the termina-from January 1, 1939, and that
tion of the period of temporary the tenancy, as requested by plain- In conclusion, the Committee possession is at liberty to apply to tic and" consented to, by defendant. submitted:The minor sugges- Court to fix a new rental if de-be in the name of the individual, tions which we have recommend-tendant desires to go back into Li Kwok-cheung, and not in the ed....should give, an aggregate yield occupation of the premises." family name of Po Ting Tong
of at least $500,000 per annum.
bellevé
and possibly as much as $1,000,000. If revenue in excess of this figure Even at that low rate, and al-is required, we recommend re- lowing for reasonably generous course to une of the three other personal, "family, and other allow proposals..... Of these we andes, but always assuming effec-that an income tax would distri- tive administration, the existing bute the burden most equitably if very imperfect statistles of the In-it could be effectively administered come of the Colony suggest that and evasion kept within reason- the yield might be of the order of able bounds. $5,000,000 per annum. That is, we "Therefore, it Government is hope, a larger sum than the Gov- satisfied that after allowing for ernment is seeking to raise at once possible economies, further re-
themselves faced with a ne doubt be followed by remissions It would situation such as that which in other forms of taxation. existed in the Mediterranean both before and after the Nyon agreement? Surely me- They were ordered by the Magis-mories of British ships sunk trate to stop the nuisance within in Spanish waters whose only & month, Mr, M. L. Lockhart, of
"crime" was trading with the the Sanitary Department, told the loyalists, are too fresh in our Court that warning had been given minds to allow us to follow a trade in prohibited areas, but this and the men not to continue in the weak policy. "Unless a firm courageous stand is had not been heeded. The men taken in Far Eastern waters had consequently been summoned against this Japanese piracy: All seven defendants were re- for it is piracy and nothing presented by Mr. Hin-Shing Lo and asked that their poor finan "who pleaded guilty for his clients cial standing be considered.
OVERWHELMING ADVANTAGE
Our conclusion is that the ad- vantages of an emciently adminia-
tered income tax over other forms
GENEROUS GIFTS
MALAY HELP FOR EMPIRE DEFENCE LONDON, May 25 (Reuter)
Due to arrive in Shanghai on States and the Federal Coun-
WEATHER REPORT
HONGKONG BOYAL
OBSERVATORY
10a.m., May 25.
Barometer (at sea level), 29.81 Ins Temerature, 79 F
Humdity, 84 per cent. Wind Direction, E.. Wind Force (Beaufort), 5. Temperature; maximum yesterday,
09 F.
78°F.
as additional revenue. The venue from taxation is likely to be-Referring, at question time position of an Income Tax would required within the next few years, in the House of Commons Temperature, minimum last night.
appear desirable to institute a special expert inquiry yesterday, to the Malay That would, of course, offer the into the practicability of income States' Federal Council's offer Rainfall for 24 hours ending 10th opportunity of a further simpll-tax in the Colony, under the of $4,000,000 towards the cost to-day, nil fication of the taxation system and Chairmanship, or at least with the of the general defence of the Total rainfall since January 1st. render possible the abolition of assistance of a man experienced in Empire and the decision of
37.34. Ins.. arous minor irritating taxes, be the administration of the tex in
the Sultan and the Govern- Against an average of, 19.67 ins sides making quite unnecessary an Eastern country." any of the "minor" Increase re:
ment of Kelantan to give Sunset to-night 7 pm.. ferred to above.
$100,000 and the Rajah and Sunrise, to-morrow, 5.40 am the State Council of Perlis to Barometer (at sea level), 29.79 ins
4 pm, May 25. DUNERA ARRIVES give $25,000, Mr. Malcolm Temperature. 73. F. “ Britisk miftary and naval rellets for the Colonies, said that he wind Direction,
The troopship Dunera, carrying MacDonald, Secretary of State Humidity, 91 per cent. for the Far East, arrived yester- had asked the High Com-wind Force (Beaufort), 6. day morning from the United missioner of the Malay States Maximum temperature, 84 F. else then the days of the arrived to halt that. Japan hal at 6.15 p.m. world are numbered. Powers in this part of the is seeking trouble 80, as a
Kingdom, and departed for Shang- to convey to Their High- Minimum temperature, 72 1.
hesses, the Rulers of the Rainfall, 0.52 trouble-seeker, she must be - RIGHTEOUS indignation. treated accordingly. She must northern port on June 9, arriving ment's warm appreciation of Sunday, the Dunera will leave the cll His Majesty's Govern- has been aroused by Japan's learn that her excuses to here on June 12 and, leaving the these generous gifts and of actions-Indignation beyond protests and her promises same day for Southampton, where the signal expression of their words. Not only have the are worthless and carry no it is due on July 15, captam insulted, but the flage
practical co-operation in con- Full lists of arrivals and de solidating the security of the weight.
TOKYO SEES the sign on parture have already appeared in of the nations which they the wall. She fears that she these columns.
Empire Tinpak, approximately 60 miles were flying likewise have is being worn out by China east of Kwangchowwan, on Tuesday been insulted and, that being and that the latter's re- the case, strong action is desistance will eventually bring manded. Unless such action about her downfall. Rather is forthcoming, we may ex than meet with
defeat
Appearing before Mr. T. J. Hous A summons for alleged assault. On the same day a Japanese unit pect to see constant repeti- at the hands of a militarlly-ton at the Central Court sester- brought by Fina Koo and Rose Sab cayairymen attacked the Chinese there will be no end to it.
infantrymen and 30 tions of similar outrages and weak China, therefore, she day charged with the possession Boo, of No. 10, Nam Kok Road,
of heroin pills, heroin pipes and 2nd floor, against Matilde; Wü Sun positions at Fabrien, 25 miles
seeks foreign intervention so keeping a heroin divan at No. 8. Gabriella Wu, and Louis Wu, of THE POWERS have been that she may claim that Cheong Bad Street West, Lam No. 90, Sai Kung Road, ist floor, north of Canton. It encountered.
Mon, 19 atif Chinese resistancetak
very lenient with Tokyo in the she was not beaten by China Fing, and Lo Bung, both unwill be heard by Mr. E. Himsworth, Tue, 30 The Japanese have wrecked the past in spite of a continuous but by the Great Powers. employed, were remanded for seven at the Kowloon Court, on the bridge outside the west gate or series of outrages. They have But the Powers, knowing this, days. Mr. C. Sutherton Russ afternoon of Jime 12. The com- Wed, 81 Bunwn to impede the Chinese accepted and eaten humble refuse to fall in line with appeared for Lant Hing Ball was plainants will be represented by 399 advance on the city
ple but the time has now Japan's scheming.
allowed at #1,000 eachi
Mr. M. A. de Bura
: NOTICE is also hereby given that the Singapore Transfer Re gisters will be closed from Thurs day, 8th June, to Wednesday, 14th June, 1939, both days in clusive, for the preparation of
Dividend Warrants,
By Order of the Board, DERRICK & CO., Chartered Accountants, Local, Secretaries. Hong Kong Bank Chambers, SINGAPORE, 12th May, 1939,
WARSHIPS SHELL TINPAK LINHBIEN, KWANGTUNG, May 25 (Central)Two Japanese war- ships arrived off the coast at
afternoon and fired more than ten rounds ashore. Several Chinese sualties were caused,
Lóg.
100
HEROIN DIVAN
ALLEGED ASSAULT
BONG XONG_TIDE_TABLE. Trom 28 May to 1 June 1939
Hrah WATER
LOW WATER,
Frug
Hong
Kong
Kong
Standard
Standard
Time
*Time
Wook.
Days of
Date of
Fri,
28
Height:
Height.
13.9
hm, to him. 040247 08 09 1467 6 0 8803 17
0467 [80] 10.20
23.58 41 58
33
2347
23
0547
17 50 08313
2021
1304 003056 1387
07 BOX 6701 10. 19146 1443;
#01 48 1845 1594410