THE ENGLISH OFFICER'S CLAIMS
HONGKONG TELEGRAPH, SATURDAY NOVEMBER 26,
FOUR THOUSAND YEARS OF CHINA..
MR. J. DYER BALL'S LECTURE.
a3rd inst.
315
THE CHINA TRADERS INSUR-
·ANCE COMPANY, LD, Following is the report for presentation to the shareholders at the thirty-eighth ordinary meeting, to be held at the Company's offices, on Tuesday, the 6th December, 1994, at 11 3.m.
THE
from recovering damages if, at the time, they stood in such a relation to any one of the actual wrongdoers as to imply their responsibility for bis act or default:" This relation cannot be AGAINST THE KOWLOON GODOWN CO. LTD. other than the two classes of relation referred to by Lord Herschell. Again at p. 18 Lord 23rd inst. At the Civil Summary Court this morning, passenger by an omnibus or by a ship is not Watson stated that in his opinion "an ordinary Judgment in the action brought Judge) gave affected, either in a question with contributory Judgment in the action brought by Lieutenant wrongdoers or with innocent third parties, by various subjects connected with China, adcounting Turkestan, Mongolia, and Manchuria, hey weep as, they read them, I feel certain W. F. Lumsden, R.A. against the Hongkong the negligence, in the one case of the driver, and Kowloon Wharf and Godown Company, and is the other of the master and crew. by assembled under the auspices of the Hongkong area is 16,000,000 square miles (li), Fachpersuasive, words of this Memorandum. 1 accounts for the year ended 30th April last) "5" Limited, for the recovery of 3202, damages whom the ship is navigated, unless he actually alleged to be due in respect of injuries sustain- assumes control over thetractions and occasions ed through the negligence of the employees of the defendant Company.
mischief."
Grist) appeared for the plaintiff, and Mr. H. W. Mr. E. J. Grist (Messa. Wilkinson and Looker (Mesars, Deacon, Looker and Deacon) defended.
Lord Hershell therefore lays down the gene the passenger in a public vehicle and the driver ral proposition of law that the relation between of it is not the relation of master and servant
tiff seeks to recover the sum of $100 for dam agoa sustained by him in a collision alleged to have been caused by the negligence of the servants of the defendant company.
About 3 p.m. on the 6th October last, the plaintiff was riding in a ricksha along the public road running in front of the defendant's godowns at Kowloon, between the west corner of Elgin Road and the terminal wharf of the Star Ferry Company, Ltd. A short distance in front of the ricksha was Lieut. Macdonald, R.G.A., on a bicycle. When the ricksba was opposite wharf No. a belonging to the defen- dant company, a collision occurred between the ricksha and a truck worked-by-some-sex-mischief was occasioaed,- vants of the defendant company. As a result of the collition the plaintiff was thrown out of the rickxha, and suffered damage to his clothing and person.
At the City Hall last evening, Mr. J. Dyer fall, the nathor of that well-known work on scissed a gathering of ladies and gentlemen Volumes Society, on "The Origin and Progress of the Chiness."
five thousand to five hundred thousand years
The chair was taken by the Hon. F. H. among those present who took a keen interest May, C.M.G., while H.E. the Governor was in the remarks of the lecturer.
In opening his subject, Mr. Dyer Ball ac- or employees and agent; but this general pro-knowledged the difficulty of compressing four His Honour said:-In this action the plain. position appears to be restricted by Lord Watson thousand or more years of history into the Every Governor and Viceroy will with joy ought not to be regarded as in any degree,
assume control over the driver's action so as to the case where the passenger does not thereby to occasion mischiaj.
In the present care, the ricksha hired by the plaintiff was not a private ricksha, but a public urkicle within the definition of section of Ordinance No. 8 of 1887, where public vehicles defised to mean any chair, carriage, jinricktha or other vehicle of any kind which plies for hire in the steeets for the carriage of passen. gers, Moreover, the plaintiff, beyond properly ordering the puller of the ricksha to go slowly, and directing him whither to take him, did not assume any control over his actions whereby The plaintiff therefore seems clearly to come within the general proposition laid down by Lord Herschell as modified by Lord Watson. there was no contributory negligence on the part So that even if i ani in cergi in holding that of the ricksha puller, nevertheless the plaintiff must succeed against the defendant company because the plaintiff, being guiltless whose servants were guilty of negligence, negligence, assumed no such control over the sicksha puller as occasioned the mischief, and is not therefore responsible for negligence of the ricksha puller,
Though evidence was conflicting, the follow
ing facts are established:-
(a) That plaintiff looked to see if any truck
was about to cross his path.
(8) That the view of the road end of the wharf was obstructed by things on and about
that end of the wharf,
(c) That the ricksha was moving at about a walking pace a few seconds before the moment of collision.
(d) That the truck had been moved from the wharf and across the road by coalies at a jog
trot.
(e) That the truck was not under effective
control.
That the puller of the ricksha at the last moment quickened his pace in an attempt to
cross in front of the truck.
(e) That the ricksha puller was on his own proper side of the road.
(4) That no warning was heard by the plain tiff and that no adequate warning was given.
The questions to be answered are: (1) Were the defendant's servants negli gent?
(2) Was the plaintiff negligent ? (3) Was the rickshn-puller negligent ? - (4) If the ricksha-puller was negligent, is his negligence imputable to the plaintiff ?
First then, were the defendant's servants negligent? If they were, and such negligence resulted in a wrong being committed, the de- fendant company is answerable for that wrong and its results, because such wrong was com mitted in the course the service of the defendant company and for its benefit. Though. the company may not have authorised the particular act complained of, yet it has put coolies in its place to do a class of acts, and must be answerable for the manner in which Its agents conducted themselves in doing the business which the company had enjoined them to do.
To constitute negligence on the part of the servants of the company they must have omitted or failed to use due care and caution for the safety of persons or property. If the company had a right to move its trucks across the public read, it must move them with care, so that persons and vehicles using the road may not be injured. There was a duty on the company to exercise such reasonable care and to take such reasonable precautions na ordinary prudence dictated to protect the public from Injury when its trucks were crossing a public road on which its rails were laid. This duty the defendant company failed in the present instance to discharge. The truck in question was being moved at too fast a rate and was not under a proper state of control. The alleged special warning by shouting was inadequate, and the notice boards, “Beware of the trucks," did not constitute more than a warning that trucks moving at a reasonable pace might be encountered. I find, therefore, that the com pany, by its servants, was negligent, and that; Be the result of such negligence, a wrong was done to the plaintiff of which the natural and probable consequence was the injury to person and raiment incurred by the plaintiff.
The next question concerns the negligence of the plaintiff himself. In my judgment no negligence can be traced to him. Then, was the ricksha puller negligent? I do not say that he could not have averted the collision; in the opinion of the plaintiff and his brother officer, the puller did all that could have been done under the circumstances. They were eye-witnesses and could form a fair estimate of the exigencies of the situation. The position of the puller seems, therefore, to have been that of a person who, on the spur of the moment, had to make up his mind how to evade a suddenly impending danger raised by want of cars on the part of another person. Under such conditions he is excused if he failed to act with perfect skili and presence of mind, and is not guilty of con- tributory negligence.
Having found the facts and having applied the law to them, the defendant company is, in my judgment, liable to the plaintiff in damages. I need not go further; but as the question was argued as to whether contributory negligence on the part of the ricksha puller (had he been found guilty of such negligence) would have been imputable to the plaintiff so as to prevent him from recovering damages from the de fundant, I will deal with the relation, which exists between the birer and the puller of a risksha. For many years the doctrine of Identification ħad fudicial vogue in England. Under it à passenger, who, bad selected the particular conveyance by which he travelled was so far identified with the driver that, if any Injury was sustained by him from collision with another vehicle through the joint negligence
||
The Directors have now, to lay before the shareholders the accompanying statement, of
The net premia amount to $1,530,681.43, and. the working account shows a balance at credit of $481,311.78, which sum the Directors recom- mend be appropriated in the following man-
ner:-
A dividend of 18 per cent. to shareholders (54 50 per share).....................$108,000,00 A dividend. of 15 per cent.
on bonus bearing contri butions, (payabla la con. tributors whether share- bolders or not)
100,000,00
To transfer to reserve fund 50,000,00 (Rajsing the reserva to
$150,000).
Balance to Underwriting
election.
1904.
Chang" says he has considered the fospector- † >hould be obtain it as the result of his cleverly General's proposal cutefully and has consulted expressed and ably written Memorandum he with his subordinates and with the Viceroys will have too much power over China's finance, and Governors upon it. The Inspector-General I have been reading over several times the states the possible revenue at much too high a Edicts of the Empress-Dowager and, of the figure. I could not be raised and it would Emperor. They say much of the misery of the excite insurections. I will now, says the people and the merciless exactions of the Viceroy, state the faults and advantages of the magistrates and the tax-collectors. All the preposals before your Majesties. Without people are deeply affected by these Edicts. China is 4,000 li wide and 4,000 li deep. Its that the sovereigns will not be swayed by the square li. contains 500 mow and 16,000,000 have been in the provinces for many years. multiplied by 500 equals 8,000,000,000 mow. I have seen much of land measuring and If each mow pays two hundred cash and if the levy-of taxes on newly cultivated land. rach snel of silver be assumed equal to 2,000 There are certainly not. 400 million mow Let us suppose the revenue to be half of this, a tax of 200 cash a row. Sir R. Hart askes cash, the total revenue will be Tis. 80,000,000. f land the produce of which would bear it would be Tls. 400,000.000, If this be true that he may have the control of the land and rain taxes. His statements are far wrong and the road to riches will be indeed a short one. space of one hour, and in a remarkably con- adopt the suggestion. At the risk of no matter practicable. I cannot be a party to support cise address proceeded to speak of what was how much trouble it may cause him, and how any such design. The sovereigns have com known of the Chinese nation from a mytho- much dissatisfaction it may awaken, he will maaded us each to state his view. The in- logical period through a mythical and semi-proceed at once to relieve the anxiety of the crease of the revenue for the support of the mythical one down to almost the present time. Covereigns and to open the way to wealth and army and drilling new troops is a pressing The mythological period covered from forty comfort to all the people.
need at the present time. It is the duty of all and commenced with the creation. This was maps of China and calculated its area.
But the Inspector-General has looked at old he Governors and Viceroys to adopt methods His suited to the conditions of each province for a followed by ancient or legendary history; then estimate is based on emptiness. He supposes larger conection of money in so far as it can
suspense account to closă the great and small rivers and lakes, the cities, be obtained withot laying new taxes on the the year masken 223,301.78 came the golden age when roads were made and vessels built for inland waters, towns, and villages, the mountains and barren already over-burdened people. The amount as well as for the open sea. This was dor wastes to be all a part of the area capable of must not be oppressive nor the procedure
*5486311.78. ing the time of the Emperors Yao and Shun- cultivation, Dividing 8,000,000,000 maw by plainly worn-out and one-sided. Certainly the DIRECTORS. Mr. C. Michelau retired from two of China's greatest sages--when the whole two he arrives at the conclusion that Ohina can method should not be by an enormous addition the board during the year; Mr. A. Haupt ac population of the empire was only between yield a revenue from land and grain taxes of to the land tax to the neglect of other sources copted the invitation of the directors to rejoin and the Province of Henan were brought China most of the area is mountainous, or is and there. Let each region be made to proted for the confirmation of shareholders.
Let there be cutting down here the board and his appointment will be submit one and two millions. The Yellow Rivers 400,000,000. He omits to think that in of revenue. under cultivation, whereas in other parts wild covered by rivers and lakes; cultivated plainsduce that which it is adapted for. Let all unite
Mesars. A. J. Raymond, and E. Ormiston through which their tracks were the only roads. beasts, abounded, inhabiting vast jungles amount to much less than half. in the Hups their strength to raise what is required. Al retire by rotation and offer themasived for re- tse li of 1874 the total number of mow is given though an incredibly great addition to Having referred to some of the more important as 742,000,00. This is less than one-tenth of the revenue is not to be thought of, yet little the area stated by Sir Robert Hart, If there has by little, an cunce here, a catty there, inch by inventions of the em, the lecturer passed on to the time of feudalism when Confucius, Mencius been collusion and concealment the true area inch, and foot by foot, a substantial result may and Laotsz were alive and exercised an import cannot be much above this amount. The cul- be fairly expected. ant influence on the country. Throughout the tivated area has been measured during the suc whole of this Chau dynasty there was continual cessive reigns of the Emperors. How can there strife among the people; but out of it all grew be any great difference between the area of In perusing Ordinance No. 7 of 1897, by the material on which a greater China should China ages ago and the area now under the which the defendant company, was authorised
be established, and when the southern border. Manchu sovereigns? A difference amounting to lay down the tramway on which the call line of the Empire was extended to the south to ten times as much as the whole is impossible. of the Yangtsie, When at length the famous It may be said that the mew differs and the sion in this case occurred, I found that, by Chu dynasty was destroyed, Emperor Chi land-tax varies in this region and in-that; of section 13, the rights, powers and privileges Hwang-ti sat on the throne as the first repre-
course some localties are fertile and others are granted by the Ordinance were to continue in force for twenty years from the 23rd day of Napoleon of China and commenced the build and grain tax. Taxes cannot be levied accord. sentative of the Tsin dynasty. He was the harren; this leads to differences in land-tax September, 1884, with power to the Governoring of the great wall, besides constructing ing to land measurement but according to the in-Council, by order to be published in the Gasells, to declare an extension of the dura act, however, of his destroyed his reputation mow is absurd. The Board of Pevenue bas One quality of the soil. To levy 100 cash on every palaces, public edifices, canals and roads.
any further time not exceeding ten years at a tion of such rights, powers and privileges for
among the Chinese; as being desirous of lately ordered the Empire to pay yearly in blotting out all records of former China silver tasis 3,100,000,000, the whole area being and wishing to pose as the first Emperor 740,000,000; if all the land be taxed evenly he ordered the destruction of all classical without reference to quality each mow will only works by fire. Having alluded to the Haube kabla for less than five candareens of silver. dynasty, famous for the introduction of Bad- The Inspector-General supposes each mow to dhism, he touched on the Tang dynasty, be liable for one a ace; this is adding at one another illustrious period in Chinese history stroke to the taxation so much that it is double when the western boundaries of the empire what it was. This the people could not bear. were extended and comparative peace reigned
Some persons may say that zco cash a mow supreme. Then came the Sung dynasty is not much to pay, but in the South-Eastern (A.D. c60-1126), a prince of which encamped Provinces where land is very productive the on the Kowloon Hinterland and is commemor tax is more than 200 cash a mow. But it is ated by a huge boulder at the top of a hill near the sea this side of Kowloon city. The lecturer then alluded to other important epochs, of China's history, and in his concluding remarks ventured the opinion that, as a result of the money, subscribed by foreigners in Hongkong, for the natives of Kwangsi, during the famine two years ago, anti-foreign feeling was gradually dying out in the Two Kwang provinces.
The lecturer, who was loudly applauded at the conclusion of his address, was then thanked by the Hon. F. H. May, after which a similar compliment was paid the Chairman, at the instance of the Hon. Gershom Stewart.
time.
of
the
The rights of the defendant company to lay dows, maintain, work and use the, tramway in question seem therefore to have expired on the 22nd day of September, 1904, or several days before the collision between the plaintiff's rickslia and the defendant's truck occurred; for the Gazette has not published any Order-in- Council extending the term of such rights be yond the 22nd day of September, 1934.
This opens up a nice question as to the le- gality of the acts of the defendant company in moving trucks on the said tramway after the 22nd day of September, 1904. I merely advert to this state of affairs, but do not pass any judgment upon it, because the point was not noticed during the course of the action.
As regards the damages to be awarded to the plai stiff, I fix the sum at $ico. There will, therefore, be judgment for plaintiff for 1100 and costs.
THE LATE-MR. JUSTICE LEACH.
On the 16th inst, on the assembling of the Supreme Court at Singapore, Sir Lionel Cox and Mr. Justice Leslie Thornton on the Bench, there being a full attendance of the Bar, in cluding the Attorney General, and the Solicitor General, reference was made to the late Mr. Justice each.
The Chief Justice said: Mr. Attorney Gen. eral and geailemen of the Bar, we have met here to-day as a result of the telegram received from London announcing the death of Mr. Justice Andrew John Leach, who was recently
a Puisne Judge of this Couri. I have no doubt the news was received by the Bar with the same sorrow as by the Bench. Mr. Leach was my colleague on this bench for some seven years, a colleague whose co-operation was to a high degree valuable, and which brought about between us a close personal friendship. He was held in equally high esteem by the Bar and the public. When last year we heard. that his health did not allow of his return to this Colony there was general regret. The many friends he had made here hoped that a change of climate might lead to his recovery and not a few looked forward to the pleasure, one day, of again meeting with their o'd friend Andrew Leach. I intimated yesterday to the Attorney General my intention of alluding to the sad event this morning. The attendance of so many members of the Bar shows me that the entire profession join with the Bench in manifesting a high regard to Mr. Justice Leach and in tendering to the widow and son our sincere sympathy and condolence.
The Attorney General: I think I may say for myself personally and for every member of the Bar here present, that we fully appreciate and concur in the expressions which have fallen from your Lordship with regard to the loss we bave sustained. Mr. Justice Leach was one of the most able judges here, and by his death we have sustained a considerable loss. By early association, by family tradition, and by his own great aptitude he was singularly fitted for the post which he occupied, and I think I may say any other judicial post he might have been called upon, in the course of his life, had it been prolonged, to fill. But the Bar here do not merely wish to pay the usual tribute to a good judge, and make the usual expressions as to his conduct on the Bench, or to the friendly professional inter courie between Bench and Bar. The Bar here who knew him personally have a much deeper feeling than that. They knew him as a friend of particularly sympathetic manner and of the utmost personal kindness. And I think
GAME IN THE NEW TERRITORY.
21st inst.
only in some prefectures that this is true. I North-Eastern China there is not a little waste land. The value of the land is very small; often a family of eight cannot subsist on several tens of mow acci ped by them or on a farm of more than 100 now. The produce does not in some years suffice for their food and clothing. To obtain from them ten twenty and thirty strings of cash each year as land-tax is often impossible. It is plain then that two hundred cash a mow is far too large an amount to. be thought of as an estimate of land-tox
Besides the mow varies in area. In some localities it is 240 kung; in others it is 360 wirkung; in some places it is 720 kung. These ~values have been transmitted from former times, It is impracticable to obtain uniformity in returns from various provinces. Another cause of diversity is concealment of the true areas of farms. Rich proprietors hector and bribe, and the amount of their dues is settled by a com- promise. Poor proprietors occupy mountain land or land bordering on streams; the land measurer may require the same tax as, from land better situated. The occupiers are angry; sometimes they strike the officers and destroy the tax office. The estimated tax cannot then be collected. Even if the magistrates and their assistants are fair-minded they have much to do. The details are endless even, in one dis trict city with its area. Days pass and the measurement can only be completed in one or village constables, and persons in their two years. The magistrates, tax-collectors, employ as workmen, would be subjected to very great trouble if a (such
Robert as Sir
Hart proposes) were resolved on for the Empire. It is not conceivabin that as much as 10,00 maw in addition would be found in the taxable area of every sien city But supposing that there were an addition of taxable land in the area of every district city, the increase would not amount to a thousand taels of silver. The profit would be small, and the expense and labour involved would be very great. The whole population would be excited. Each man would be subjected to much trouble. The
It will be remembered by our readers that on Friday, evening last we recorded the fact that a tiger was prowling about Au Tau, and had severely mauled a Chinese coalie, who was brought into the Government Civil Hos pital suffering from lacerated shoulders and arms. We also recorded that a party of local enthusiastic sportsmen was being formed to go out after “striper,” to see if they could bag him. Accordingly, on Saturday afternoon the party, consisting of Messrs. W. Hudson, R. G. McEwen, W. R. Ritchie, G. Cuttaño, A. Allen, Sergeant Grant, and some of the officers of the 5.5. Tacoma, started out, vid Tal Po, and penetrated to Ku So in the New Territory where they anived late in the evening, and camped for the pight, making an early start the next morning after their quarry, At the village of Ku So, the "sports" were informed by the natives that just recently two of the villagers had been killed by tigers. A smart lookout was kept for the man-eater, but, while the prints of three igers were discovered, not one of the animals was sighted, to the great disappointment of the hunters. However, sport was plentiful, for game was there, of other sorts, in abundance, and kept their-guna.busy all day, they succeed. ing in making a very good bag. When the time arrived to, make a start for home a tally of their kills was made, when it was found that forty-two brace of quail, ten brace of snipe, some twenty-five brace of wild pigeon, besides a large number of paddy birds had fallen to their guns. They also came across three foxes, but a few shots sent then howling into the
DOW measurement
anxiety and grief occasioned would be painful beyond description.
The Government has at present more than enough of difficulty on hand. It is highly im portant to quiet the minds of the people. The indemnity fixed by treaty in 1901 requires an- nually Taels 18,000,000 to be paid to foreign countries. Each province is spending money
In every province some prefecture or district may have a new piece of land brought under cultivation, land without an dwner, quietly ploughed and sown without the knowledge of the magistrate. For many years such has paid no taxes. Proof can be had and the amount of additional revenue may very, well be con.. siderable. All the Viceroys, and Governors should diligently and increasingly inquire and so that a sum of money, it may be more or it proceed to measure all such land very carefully, may be less, may be gained by the national Treasury.
I beg your Majesties to give the order to have the actual state of each province care- fully investigated. China is very weak at present. Dangers surround the Fatherland. There should be grent caution. Action should be thorough and efficient in every particular. We must remember the work of those able generals and statesmen who put down the Tai- ping rebellion. In planting their encampments and fighting their battles they showed wisdom and foreseeing prudence. They succeeded because they deserved to succeed.
So in regard to success in finance. I beg your Majesties not to listen to clever novelties couched in language pleasing to the ear. Unwise finance leads to insurrections. There are many rebellions chronicled in history which were caused by unwise finance. Rebellions occasioned by extortionate ex actions are most easily produced in times of mischief most readily when the Government proverty, The deceivers of the people work is weak.
What fear is that Sir R. Hart's plans will lead foreigners to look with greedy eyes on our supposed wealth. They will quickly form cun
ing plans to obtain control over our sources of revenue.. Our system of government will be thrown into confusion by many ambitious foreign schemers. It is not only Hast that is to be feared.
I beg your Majesties to weigh matters care- fully and consider the consequences when pro- positions of a revolutionary character are con- fidently made. The Memorandum of Hart is empty and wanting in truthful statement. As commanded, I have consulted with my fellow- Viceroys. Viceroy Yuan Shih-kai telegraphs that he has sent up his memorial. He asks me to do the same. This with tears.of sincerity I now do.-N. C, D. News.
THE SIEGE OF PORT ARTHUR.
DESPERATE STRUGGLES FOR MOATS.
Following is a telegram, dated from Liuche- ton on 14th inst, and received by the Role Herald:--
AUDITORS.-The nonèxed accounts have been audited by Messrs. T. Arnold and H. U. Jeffries, who offer themselves for re-election. EVAN ORMISTON, Chairman, Hongkong, 21st November, 1904.
STATEMENT of account. For the year ending 30th April, 1904. A JERIS. Fixed deposits with Banks in Hoog- Cash in hand
.......$ 34,656:02-
Investment in mortgages of proper-
kong............................................................................ 350,000,00
ties in Hongkong......$516,000.00 in Shanghal...... 316,073 05 Bonds of Chinese Imperial Govern. ment Loan, 1886, 116 Bands @ Tis. 350-Tis, 19,000
37,228-73 Hongkong & Kowloon Wharf and
Godown Co., Ltd., Debentures... 150,000,00 Shanghai Waterworks Co., Ltd,
Debentures
London Branch;--
Cash in hand and in
course of collection $ 29,490.20 Indian Government
Securities marine 364,726.25!
Consola 43,000.00 Fixed Deposits with
Banks....... 195.000.00 Travancore Tea Es-
tates debentures *** 10,000.00 Leasehold property, 73
Comhill.......21.45 242,500.00
Australasian branches ju
847,073.05
5,479.45
984.716.46
Cash in hand, in course of collec-
tion, and on fixed deposit.... 178,730 93 Shanghal branch-
Cash in hand, in course of collec-
tion, and on fixed deposit...... 13,629,33 Yokohama branch:
Cash in hand and in.
course of collection $ 10,532,86 Deposit with Japanese
Government ....... 100,000,00
--- 110,533.86 Interest accrued, but not yet payable 3,264.57 7,203.61 Furniture at bead office and branches
**** 52,138.46 Sundry debtors ......
$2,768,653.47
Liabilities."
Capital subscribed......$2,000,000.co
Faid up $25 on 24,000 shares......1600,000.00 Reserve fand.......................................................... 900,000,00 Reinsurance fund..... 363,366.64 Exchange fluctuation account ...... 751,992.40 Underwriting suspense account....... 148,183.90 Dividend outstanding................ 37,60.83 Sundry creditors
ZEOARCE KORKKOŃCA 97.257.92 Balance of working account ............n 481,311,78 $2,768,633-47
To
1
WORKING ACCOUNT, Losses.................................5864,¥29.27.
Charges, survey fees, &c.
******** 347,714-44 Directors' and Auditors' fees at
bead office and branches... 18,704-58 Exchange........ 16,050.10 Written off consölu
14
11
+
34
Balance
13
6,350.00 furniture account... 7,000,00 ........................ 481,311.78
..
$1,641,160.17
"There have been renewed assaults upon the Ehrlungshan (Lulonshan) forts, East Chikwanshan (Tonchikwanshan) and the 203 metre bill. The Chikwanshan most has been retained by the Japanese, notwithstanding desperate counter-attacks from Signal Hill and enfilades from the western moat. Both sides have field guas in the moat. The Japanese hold two sections a' the underground gallery, and kre as in possession of the greater part of the By Premia, tess re-insurances," north moat. The Russian prisoners report that the garrison's rations have recently been re- duced. The supply of horsemeat is almost exhausted."
A Sasebo despatch of rgth inst. to the Kode Shimbun states that the Russian warships at Port Arthur have lately made several attempis to escape from the Port, but have always turned efforts has been due rather to fear of striking some of the submarine mines than to dread of
return premia and commis- sions..........yamamen betonsky,
$
Interest g Transfor fees
RESERVE TUND.
.$1,530 681.43 110,361.09 110.65
$1,641,160.17
encountering the Japanese fleet. The Chinese By Balance on 31st October, 1903, 5 900,000.00
jungle and they were seen no more. The on new improvements (such as railways, col sports, who arrived back from their trip at gleges, etc.) Innumerable small expenditures back. It is believed that the failure of these To Balance on 31st October, 1904 $900,000.00 p.m. yesterday, are very enthusiastic over take away the means of subsistence from the their trip, and satisfied with the results of their poor of every locality. Infamous persons marksmanship, and purpose organizing RB tempt the people to wrong-doing, and they are other trip in the near future, when every effort everywhere. False stories are invented to lead will be made to bag at least one of the maraud people astray, Foolish persons helieve them ing man-eaters.
und burry after some unprincipled schemer, Should any new cause of disturbance be added just now to stir men's minds and trouble the authorities?
CHINA'S FINANCIAL PROBLEM:
VICEROY CHANG'S REMARKABLE MEMORIAL.
+
During 300 years our dynasty has ruled on the principle of light taxation and few imposts.
have now learnt the danger of attempting to break the Japanese blockade and they hesitate to comply with the Russian request to supply provisions to Part Arthur, where food is fast running short..
Tokio messages to the Araki state that, according to private reports from the investing Army at Port Arthur, the Russian garrison as been busily engaged in removing large quanti- ties of articles from the city to Liantishan. This fact seems to confirm the statements of the Russian prisoners, to the effect that the garrison will make their last stand in this part of the scene of operations.
In the tenth year of Kanghat (A.D. 1711) an Edict said the land tax should never be in creased. When great armies were required it is seldom that any judge upon the Bench Memorial of Viceroy Chang commenting on and great works were planned, when even the has held the position in the minds of the Bar Sir Robert Harl's Memorandum On Treasury was empty, the land tax was not Taxation as stated in an Edics of 7th | increased. The system of kiuen she contribu March, 1904.
Translated from the tions and that of likin collection were added, "Shenpao" of the and instant.
but the land tax has not been increased and The Edict states that Sir Robert Hart's has often been remitted. This is because proposals on taxation had been presented to farmers, more than any other class, labour the Throne by the Waiwupu. He says the chief hard for small returns. Miserably poor they source of revenue for the support of the Army are doubtless. is in the land and grain taxes. If these sour The Inspector-General of Customs proposes ces of revenue are well managed there will be that the Customs duties be abolished and the money enough for the Army, for drilling troops, salt lax also. The people should be allowed and for other important uses. Let every mow to trade, but is this for the benefit of the peo- of land be assumed to yield two hundred cash pls or is it to extend the profit of the pro. to the revenUS. If this be collected the peoprietory? The Tls. 400,000,000 which the ple need not be wonied and the State may State requires each year is all to be taken cease to feel anxious about dismemberment from the farmer The trader and artisan are At present the revenue deficient and there to contribute nothing. Can any scheme be is urgent need of funds to drill the Army, and more unjust than this of Sir Robert Hart's? effect other Improvements. The Empeipt The result could not only be extremely disas directs the Governors and Viceroys to contol trous. What can be his meaning in framing with each other and offer their views in mem such a proposition? oriais. Sir Robert Hart's Memorandum'is ordered to be copied in-order that it may be sent to the Viceroys and Governors of the power of controlling the wealth of Chins ships that it will compel Admlial Togo to has been in foreign hands too. In this relax bis bleckado and the garrison will be Memorandum of Sir it. Hart I see that be able to secure a fresh supply of war munitions wishes to have the control of the land-tax alio, | and food."
of ble owb driver, and that of the driver of that Mr. Leach did. Not only on the Bench the other vehicle, precluding the former but in the ordinary intercourse of life, in which from maintaining an action against the be was a delightful companion, and in other fatter, the passenger was himself equally pre- malters, such as sport, he took part with an cluded. (Addison, Torts, 6th ED. p. 27). This energy and keenness which was one of his doctrine was declared not to be the law in characteristics, and in doing so made friends 1888 by the House of Lords. The law in this not mere sporting friends, but friends in a respect now is that a plaintiff is not precluded more real sense. We have therefore not only from succeeding in an action for negligence by lost one of the greatest Dinaments of the Bench reason only of the contributory negligence of a out here from a fetal point of view, but many third party who is not either his servant or his have lost a personal friend, one likely to have agent. The question then is, was the puller of considerable influence on our minds. We here the ricksha the servant or agent of the plaintiff to-day feel most deeply the loss we bave sus- la Milis v. Armstrong, 13 Appeal cases, attained and we thank your Lordship for having 8, Lord Herschell said " The relation between given us this opportunity of expressing our feal. the passenger in a public vehicle and the driver ings, and our sympathy for his wife and family. of it, certainly is not such as to fall within any The expression we give to-day of our feeling is of the recognised categories in which the act of as sincere and deep as ever was expressed on one man is treated in law as the act of another", such an occasion. and his Lordship makes it clear at pp. 5`and ó Mr. T. de M. Braddell, on behalf of the prac. that the recognised categories to which he | tịsing members of the bar, had been desired to referred are those of master and servant and express their grief and sorrow at the death of employees and agent acting within the scope Mr. Leach. The Attorney General had fully of his authority. At p. 16 Lord Watson said: expressed the feelings of everyone present, and
Individuals who are injured, without being they endorsed every word he had uttered. personally negligent, are davarikalesi disabled "The Court then 2018 Singapore Free Prefs.
t'el.) Viceroy Chang remarks that Tuan Fang, bis locum tenens, has not replied to thle Edict bat sent it to him (Chang). Viceroy
My thoughts on in this direction. Since the Customs were placed in foreign bands ball
An Associated Press telegram to American papers from St. Petersburg, dated October aand, stated that a telegram received by the family of Naval Yard Architect Kantelnikoff, now at Port Anbur, dated October 14th, and sent by way of Chefoo, said: "All well. Do not be disheartened. We are working at Sevastopol," In the same cable the Associated Press correspondent at St. Petersburg made the following remarks with regard to the Baltic Bquadron and the prospects of its arriving in time to relieve Port Arthur The Baltic fleet will proceed to the Far Eastfat a slow, econo- mical speed. There is no intention to have the fleet arrive there until February. The admiralty expects the garrison of Port Arthur to hold out until the deet arrives. According to calculations, if the garrison holds out another six weeks the fierce northeast gales which then begin will sweep the Yellow Ses and cause auch danger to the Japanese war
Hongkong, 31st October, 1904. -
JAMES WHITTALL, Secretary, Sterling exchange taken at aj-
per dollar.
We have compared the above: statements with the books, vouchers, and, securities of the company, and found the same correct.
T. ARNOLD, 2 :'' H. V. JEFFRIES,}
Auditors.
CHINESK BRITISH SUBJECTS IN CHINA.
At the meeting of the Singapore Legislative Council on the ith inst, Mr. Tan Jiak Kina gave notice that at next meeting of L'ouncil he would ask the following question >---
Will the Government take steps so as to en sure that Straits-born Chinese subjects of His Majesty resident in the Colony provided with passports shall have equal prot.ction from Consular Officials in China as Chine & British subjects registered at the Consulate in Bangkok for three years?
H. E. the Governor said he thought he might answer that question at once by winding that under the regulations recently used it had bean arranged for passports issued here to be recognised by His Majesty's Consuls through.. out China.. He thought there would be no objection in laying the correspondence ou this matter with the Imperial Government befais Council for the information the members, Mr. Tan Jisk Kin expressed his antisfaction with His Excellency's reply and withdrew the petice he had given,
the