"ELEGRAPH, WEDNESDAY, JULY 18, 1917.
THE HONGKONG
SHIPPING
SHIPPING
P.&O.S.N.CO. NIPPON YUSEN KAISHA.
ROYAL MAIL SERVICE.
WILL despatch VESSELS to the Undermentioned PORTS
LONDON & BOMBAY, VIA SINGAPORE, PENANG, COLOMBO, PORT SAID & MARSEILLES.
SHANGHAI, MOJI AND KOBE.
LONDON VIA SINGAPORE, PENANG, COLOMBO,
BOMBAY, PORT SAID & MARSEILLES...
1+
SHANGHAI, MOJI, KOBE & YOKOHAMA.
LONDON & BOMBAY VIA SINGAPORE, PENANG, COLOMBO, PORT SAID & MARSEILLES.
WIRELESS ON ALL STEAMERS. Return tickets at a fare- and-a-half available to Europe for two years, or Intermediate Ports for six months, Round-the-world and through tickets to New York, at Special Rates.
For PASSAGE RATES, HAND-BOOKS, FREIGHTS, DATES OF SAILING, ETC., apply to :
P. & O. S. N. Co.'s office Hongkong, 1st April, 1917.
E. V. D. Parr, Superintendent.
CANADIAN PACIFIC
OCEAN SERVICES
TRANS PACIFIC
THE JAPAN MAIL STEAMSHIP CO.
Projected Sailings from Hongkong--)
Destination.
L'DON via Singa-1
pore, Malacca,
Penang, Colombo, Delagoa Bay, Cape Town Madeira VICTORIA, BC, & I
!
Subject to Alteration
Steamers,
SEATTLE via Kee- SYokohama Maru fung, Shai, Moji, | Capt. Terada Kobe, Yokkaichi, } §Sado Maru * Shimidzu & Yoko- Capt. Shinobe bama..........
SHANGHAI, Kobe
and Tokohams .... SHANGHAI, Kobe Hitachi Maru and Yokohama ... Capt. Tominaga SHANGHAI, Kobe) siyo Maru
and Yokohama... Capt. Takano |SHANGBAL- Kobel
and Yokohams ...f NAGASAKI Kobe Tango Maru and Yokohama ... Capt. Soyeda KOBE.....
KOBE
T. 12,500
Salling Date
[WED., 1st
Aug., at noon. THURS., 23rd T. 12,500 (Aug., at noon.
(SATUR.. 21st T. 13,300 July, at 11 am.
(TUES,, 31st T. 12,500 (July, at 11 am.
FRI, 17th"
L
T. 13,500 Aug., at Ii a m.
EASTBOUND NEW YORK LINE VIA PANAMA CANAL.
(CARGO ONLY).
SHIPPING
C. N. C.
CHINA NAVIGATION CO., LTD..
SAILINGS SUBJECT TO ALTERATION,
For SHANGHAI........
Steamers. Sinkiang
SHANGHAI.
Anhul
SHANGHAI.
Sunning
To Sail ......20th July at d'light, ....21st July at noon. .22nd July at d'light, ......24th July at 4 p.m. DIRECT SAILINGS TO WEST RIVER, Twice Weekly.
WWEI, C'FOO & TIENTSINHuichow
S.S. "LINTAN and S.S. "SANUT.” MANILA LINE. TWIN-SCREW STEAMERS. Excellent Saloon accommodation Amidships; Electric Light and Fans in Saloon and State-rooms.
SHANGHAI LINE-PASSENGERS, MAILS AND CARGO. Excellent Saloon accommodation Amidships; Electric Light and Fane in Saloon and State rooms. Regular schedule service between Canton, Hongkong and Shanghai, taking Cargo on through Bills of Lading to all Yangtaze and Northern China Ports, Passengers are Landed in Shanghai, avoiding the inconvenience of transhipment at Woosung.
For Freight or Passage apply to
Telephone No. 36.
Hongkong July 18, 1917.
BUTTERFIELD & SWIRE,...
Agente.
JAVA-CHINA-JAPAN LIJN.
Regular Fortnightly Service between CHINA and JAPAN.
NEW YORK via Shanghai,)
Kobe, Yokohama, San Francisco, Panama and Colon...
LIMITED
§ Wireless Telegraphy. Telephone Nos, 292 & 293.
NIPPON YUSEN KAISHA. B. MORI, Mansger.
Steamar
Tjilatjap Tjipanas
From
LINES
QUICKEST TIME ACROSS THE PACIFIC
To Canada, United States and Europe via Vancouver
"in connection with the Canadian Pacific Railway.
EMPRESS OF ASIA. EMPRESS OF RUSSIA.
21625 tons displacement
30.625 tons displacement
Electric Heat in Every Cabin,, Electric Light in Every Berth, One, Two and Three-Room Suites with Private Buth, Laundry-Gymnasjuna.Verandah Cafe,
EMPRESS OF JAPAN. MONTEAGLE,
11,000 tons displacement.
13.000 tons displacement
Twin Screw steal Suamships, with Modern Accommodatioze.
Exopilent Table
Leduced Fint Class Fares.
*~53. “Monteagle" calle at Moji instead of Nagraki. A STEAM call at Shanghai Loth East and West Bound,
Through Bills of Lading issued via Vancouver in connection. with Canadian Paciñe Ry. to all Overland Points in Canada and the United States, also to Pacific Coast Points, European Ports and the West Indies.
For information as to Passage Fares, Freight Rates, etc apply to
Agents":
K-IN FRONG-MANILA-SRANGKAI-YAGASAKI-HOJI-KOBE-YOXHA
#
4. R. SHAW,
Rong Kong
General agent, Passenger Department,
J. M. WALLACE,
General, kuM, •
TELEPHONE 42
BRITISH INDIA S. N. CO., LTD.
APCAR LINE.
"Regular Service Between
SHANGHAI and JAPAN PORTS,
EASTWARD..
The above steamers have excellent saloon' accommodation for passengers and are fitted with all modem conveniences and carry a duly qualified surgeon,
For freight or passage, apply to
Hongkong, June 15, 1917.
DAVID SASSOON & CO., LTD,, Agents.
“ELLERMAN" LINE.
(ELLERMAN & BUCKNALL STEAMSHIP CO., LTD.)
JAPAN, CHINA & STRAITS
TO
UNITED KINGDOM AND CONTINENT.
For particulars of sailings shippers are requested to approach.
the undersigned..
Steamers proceed via Cape of Good Hope.
Babject to change without notice.
THE BANK LINE, LTD..
General Agente,
or to REISS & Co. Canton Hongkong, 2 Jan., 1917,
MOTOR CARS
-):0:(-
FOR SALE OR HIRE
ORDERS BOOKED IN ADVANCE. APPLY:
TEL.NO. 1063.
EXILE GARAGE.
DES YŒUK BOID,
TOYO KISEN KAISHA.
SAN FRANCISCO LINE
VIA SHANGHAI, THE INLAND SEA, JAPAN & HONOLULU,
FAST AND LUXURIOUS MAIL SUZAMARS,
Sedings from Bokong min'dest toetange repost vodowy Sicamers.
SIBERIA MARU
'TEKYO MARU
HIPPON MARU
SHINYO MARU
PERSIA MARU
KOREA MARU
Tear
18.000
22100
11.00
ww,600
9,000
18,000
The SS. - NITON MANAT and NS PRASIA MAHU
Leave Hongkong.
27th July.
Jutt Aug.
25th Aug.
7th Sept..
92ed Sept.
5th Oct.
SOUTH AMERICAN LINE.
HONGKONG TO VALPARAISO VIA JAPAN, HONOLULU. SAN FRANCISCO, SAN PEDRO, SALINO CRUZ. BALBOA, CALLAO, ARICA AND IQUIQUE
THENCE BY TRANS ANDEAN ROUTE TO BUENOS AIRES.
Steamers..
ANTO MARC
KIYO MARU SEIYO MARU
Tors.
18,500
17.200
14.000
Tickets are interchangvalle with tog Chuvelles d'ežje denkt, service fri, snake 20 Mail Stepskin Cə
Ingers may travel by rail besteven ports of cult in Japan tree of the For full information as to rates, matitifs, one, spydy to
Telephone Noa. 2374 & 2373;
T. DAIGO.Agent.
KING'S BUILDINGS.
JAVA PACIFIC LINE.
OF THE
JAVA-CHINA-JAPAN LIJN.
Monthly Service between
MANILA, HONGKONG AND SAN FRANCISCO. Next sailings for SAN FRANCISCO via NAGASAKI.
Subject to change without Notice.
S.S. Bintang
22nd July.
ALL STEAMERS FITTED WITH WIRELESS TELEGRAPHY. The steamers have accommodation for a limited number of saloon passengers and carry a duly qualified surgeon.
Cargo taken on through Bills of Lading to all Overland Points in the United States of America and Canada.
For particulars of Freight and Passage, apply to:---
JAVA-CHINA-JAPAN LIJN.
Managing Agents.
Hongkong, York Buildings.
CHINA MAIL S.S. CO. LTD.
FREIGHT AND PASSENGERS.
S.S. CHINA
WILL SAIL FROM HONGKONG FOR
SAN FRANCISCO
VIA SHANGHAL, NAGASAKI, KOBE, YOKOHAMA & HONOLULU.
SEPTEMBER 5, & NOVEMBER 16, 1917.
AN UNSURPASSED HIGH CLASS PASSENGER'
SERVICE AT INTERMEDIATE RATES.
Κερετικά κα
about
wysi imeve që
about
For
27th, July 5th Aug. I KOBE 28th July 6th Aug. SHANGHAI The steamers are all fitted throughout with electric light and have accommodation for a limited number of saloon-passengers. All steamers carry a duly qualified surgeon. Cargo taken at through rates to ali ports in Netherlands-India and Australia." For particulars of Freight and Passage, apply to the
JAVA-CHINA-JAPAN LIJN, York Building. г16
To's hous No. 1874,
DOUGLAS STEAMSHIP CO., LD.
HONGKONG & SOUTH CHINA COAST PORT SERVICE.
Regular Service of Fast, High Class Coast Steamers having good accommodation for first-Class Passengers, Electric Light and Fans in state-rooms and Salon and Excellent Cuisine.
FOR SWATO 7, AMOY AND FOOCHOW AND RETURN, -
(Occupying to 10 days.) Steamships.
Leaving. Haïhong. J. W. Evans | FRI.. 20th July, at noon. Haitan A. E. Hodgins... | TUES, 24th July, at noon.
¿
Captain
...
FOR SWATOW. Arrivals and Departures from the Company's Wharf (near Blake Pier).
For Freight and Passage, apply to
Douglas Lapraik & Co.,
General Managers.
INDO-CHINA STEAM NAVIGATION CO., LTD.
̈(Projected Sailings from Hongkong.-Subject to Alteration).
For
. Steamship'
On SHANGHAI via Foochow Esang Thur. 19th July at d'light. HAIPHONG
Loksang
Thur., 19th July at 7am. MANILA... .........Loongsang Sat 21st July at 3 pm. TIENTSIN .................Chipshing Wed., 25th July at d'light. MANILA................
..Yuensang Sat, 18th July at 3 pm.
CALCUTTA LIKE:-Three saltings per mouth from Hongkong to Calcetta cailing si Singapore and
Penzog.
Returning from Calestia steaters proceed te Kobe and Moji, frequently calling at Shanghai, These steamers have excellent passenger accommodation, are tied with Electric Light and
carry a fully qualified Surgeon.
HANGHAI LINE :-Sailing approximately every kws days between Cantos and, "hanghai, sometimes calling at swacow, Secaraers on this lioc have a limited amout of passenger comme dation, and the .ugh tickets can be obtained for Hartburn and Yangtam Poris via Shanghai, Throuch Blanding mon issued,s; all Northern and Yangtam Poris.
MANILA LINEA weekly sevice is maintained with Manila by vessels with good passenger accom
odation, sailings from both parts every Saturday, HAIPHONG LINE:-Sailing approximately weekly, for passengera sad cargo, calling at · cibow when
inducement offers,
#
BORNEO LINE:-Two sailings per month between Hongkong and Sandakan by steamers baving area.
Gate accommodation for passengers
Cargo taken on through Bills of lading for Kudat, jessekon, Labuan, Tawas and Lahad Datu, TIENTSIN LINE:- regular service is run from march to October between Hoogkang and Teisin
calling at Weihaiwei and Chatoo.
Under Straits Government Passport Regulations. All European Passsengers, leaving the Colony for Straits Settle- ment, are required to produce on arrival at destination pasaporta with their Photographs and description affixed thereto.
For Freight or passage, apply to
General Managers.
SHIPPING NEWS.
German Shipping “Gazette.
Hamburg shipping interests, handed by Here Ballin, are planning the establishment of a German shipping "Gazette" as a' rival to Lloyd's. The Germans fear that after the war Lloyd's | may suppress news of German
shipping...
Cunard Line Enterprise.
It is reported that the Cunard Line has the intention of ordering 114 new steamers, ranging from 8,000 to 17,000 tons, involving a capital of £14,000,000 It is understood that these new vessels, most of which are cargo steamers, are to be delivered within the next eighteen months. Japan's Shipbuilding Investiga- tion Society.
The shipbuilding industry of Japan is enjoying phenomenal activity, and to promote its interests after the war an associ-
ation called the Shipbuilding Investigation Society has been organised. The authorities of the new organisation include some officials in the Departinent of Communications and scholars.
The New Board of Admiralty. Dr. Macnamara, replying re- cently in the Horse of Commons, to a question, said the recon- atituted
Board of Admiralty consists of eleven members, be eides the Parliamentary and permanent secretaries. It includes the additional Civil Lord, who is for the present employed by the Government in connection with other services. The distribution of Admiralty business will be set forth in a table, according to the established procedure. The duties, briefly, of the various members areFirst Lord, General Direc- tion. First Sea Lord, Deputy Chief of Naval Staff, and Assis- tant Chief of Naval Staff, War Operations. Second Sea Lord.. Personnel. Third Sea Lord, Con- troller, Material, and Require ments-The former mainly and latter wholly production. Fourth Sea Lord, Stores and Transport. Fifth Sea Lord, Air Services Civil Lord. Works. Financial Secretary, Finance. Permanent Secretary, Admiralty Business. The Japanese Shipping Market. Much speculation is now going on in the shipping market. certain large Japanese firm is reported to have coatracted to ship 1,800 tons of cargo by the Masaki-maru from Moji to Yoko- hama at YI!. This rate is the highest on record for this kind of service. In this conn-ction a rumour says that the exept- Tonally high rate has been deliberately accepted wi ha view. to forcing up charter rates. Three more steamers have changed hands. A vessel of 3,500 tons deadweight building st the lahikawajima Dockyard bas born sold at Y650 for December de- livery to Mr. Kanamori. of Hakodate. The Tokyo Kaiun Ka sha has bought a steamer of 1,450 tons on the stocks at a shipyard in Osake at Y550 for delivery in March next. A third: " steamer sold is the Jinyo-maru, has been purchased by the Murai 2,100 tons, built in 1913, which Kisen Before this she was bought by Keisha for Y8:0,000. Mr. Okuda, of Hakodate Y520,000, then by Mesere. Dod- well and Co. for 7700,000, and now by the Murai company for Y820,000.
Income Tax and Foreign
Shipping Companies.
M
A
for
In the House of Commons, recently,, Commander Herbert Craig asked the Chancellor of the Exchequer whether he can give any instance of an income tax assesment having been made upon the profits of foreign shipp ing companies trading to this. country who have not a place of business or branch office in this country; whether, under the pro- visions of Section 41 of the Income Tax Act of 1842, and Section 31 of the Finance Act, 1915, any assessment to British income tax has been made upon
JARDINE, MATHESON & CO., LTD. Messrs. Thomas Cook and Sons.
Telephone No... 215.
Ice House Street. Tel 1934.
O. H. RITTER, Freight and Passenger Agent,
Prince's Buildings,
THE ROYAL MAIL AMERICAN EXPRESS COMPANY.
STEAM PACKET
COMPANY.
Owners of The "SHIRE"
Line of Steamers.
FOR SAILINGS TO AND FROM THE UNITED KINGDOM AND INTERMEDIATE PORTS.
Please Apply to
JARDINE, MATHESON & CO., LD.
Telephone No. 215, Sub. Ex. No. 10.
HEAD OFFICE „. NEW YORK, Branches and Agencies in all
parts of the Commercial World.
BANKERS.
FORWARDERS.
TOURIST AGENTS.
AMERICAN EXPRESS TRAVELLERS CHEQUES— the best form in which to carry travel funds.
13. QUEEN'S ROAD, CENTRAL, TEL. NO. 2889.
Ltd., or any other tourist firms, in respect of the profits earned in this country by foreign shipp- ing and railway companies who have no branch or place of business in this country, but who employ Messrs. Cook or other tourist agencies to sell tickets on their behalf? Mr. Bonar Law- I will answer these questions. together. There are a number of cases of assessment to income- tax in respect of the profits of foreign shipping companie carrying oh business in this country' who have not a place of business of their ownors branch office hare. I may remind the bon and gallant member that it would be inconsistant wh the obligations to searcy of the Commissioners of Inland Re venue to furnish information: relative to the Income-ta assessments
upon particular