THE STAMP DUTIES.

THE HONGKONG

WAK A imilar amendment needed

that

Was

TUESDAY. APRIL 26, 1921.

TELEGRAPH.

THEATRE

ROYAL

DIRECTION EASTERN TOURS, LTD.

a manager of one of the lead-

At the Attorney General's in- to Sub-Section & of Clause 5, so stance a similar course was taken as not to make a person guilty of regarding Clause 17. Jan offence if an instrument was Clauso 21, Agreements for Sale, (Continued From Page 4)

not stamped in accordance with

omitted. and Clause 22 The provision was (originally Clause 23), respecting| prosecution of the war, and when the order. the need for sending that money "knowingly and wilfully being in Exchange Contracts, was allowed had ceased it was obvious that they default. He thought that proba: to stand over, had to reduce their expenditure bly the Attorney General would They bad trendy done +0.

Referring to Clause 27 (origin- Laat concede

Rome such

ally 28), Hon. Mr. A. 0. Lang year their expenditure was $14;. provision should be inserted. 500,000 and the revenue was over The Hon. Attorney General said suggested it should stand over for $200,000 ure than that; therefore it was a dangerous principle. De-further discussion. Just before coming to the Council meeting their Budget more thun balanced liberate intention to evade duty itself. He hoped that this year he thought constituted criminal ing banks gave him certain in- they would ugnin munke their "Bud- Įliability. get balance steel--possibly have n

Hon. Mr. Pollock: mall balance on the right side-civil liability us welf. but that could only be achieved by the sale of Crown Lands. Such The Hon. Attorney sales, which were exempt from the thought that civil liability was in this baxation being imposed, one payment of militery endtribution-many

totally inadequate, client alone of the bank in ques- could not be held to be revenue in The company could always beļtion had stated that in future the earning sense, it was really liable for default. The mere he would refuse collections from drawing apon their capital failure to comply entailed aloutstations now coming to resources. It was probable, there criminal penalty. The directors the Colony amounting to over fore, that at the end of this year and officers were not liable un-125 to 30 million dollars per annum. their e ish balance would remain less they were knowingly parties. The money was now brought in xt present and even he slightly in There ought to be someone whose regularly from outstations to creased: but they won d have pårled (duty. It was to see that the docu-Hongkong and sent Home by tele- with a me of their capital resources ment was stamped and there graphic transfer.

cases

formation upon which he thought There ist would be advisable to hold the clause over. It had been repre- General sented to him that in the event of

He did

A tax

was a

in the shape of frown Land. He ought to be a penalty for neglect. Hon. Mr. Stephen said he did therefore considered that the sug

Hon. Mr. Pollock pointed out not agree with the remarks of one gestions that the Government was adopting a spendthrift polies enab that a question of hardship might of theading bankers, not possibly be sustained at that occur, for instance in the stamp- not think there was any chance the suggested prey of listinging of cheques in which bankers whatever of any disaster through,

the imposition of the tax. short term fans to pay for perman might be held to be liable. ent publie wenks would not be a The Blon. Attorney General on telegraphic iransfers Wise one. The Bill was, therefore, thought it would be dangerous to just tax and was imposed in other brought before them for the rasong omit the clause.

parts of the world. of revenue and he held it be

His Excellency asked whether entirely vindicated by the present both Sub-Clauses 5 and 6 should the

Eventually it was duided that!

particular client alluded to position and that with the amend stand over for further considera-would be able to negotiate bis ments which ind l» en adumbrated

business from out-stations. by the Altancy General it would

Hon. Mr. Stephen replied that prove to be a messure which would With regard. to Clause 6, the iftes ne sort of, hardship on the Hon. Mr. Pollock referring to the he might be able to do so to a

first sub-section drew attention to very small extent.

comammy.

tion.

The Bill was rend a second time. the fact that no Instrument! Hon. Mr. Pollock and Hon. Mr. chargeable with stamp duty was Lau Chu-pak suggested that the Committee Stage.

admissable in evidence in civil clause should stand over. During the commise stage of proceedings unless stamped. He Hon. Mr. Stephen said that if the Bill, the insertion of the words regarded that as a great departure tire clause was going to be allow "any decree or order of any Court" from the law at Home. Under

ed to stand over, as he should not to Clause 3, Sub-Section 9, Convey. Section 14 of the law at Heine be present when the Council next ance on Sale, referred to by the documents. could be admitted met, he should like to put on re- Hon. Attorney General in his afterwards On payment of

eerd his opinion that this stamp speech on the second reading, was penalty in civil proceeditips. was a perfectly legitimate source agreed in.

The Hon. Attorney General of revenue and could not possibly Hon. Mr. Lau Chu-pak drew at-pointed out that this was dealt any way affect the trade of the tention to Sub-Clause 15, in which with in a later clause--fause 16. Colony.

nesy.

፡፡

suggested.

I stamped by

special knowledge of telegraphic trans-

fers generally. He only wanted to know members' views on thei subject.

H. B. WARING CO.

TO-NIGHT at 9.15 p.m. “ROMEO AND JULIET"

Wednesday 27 MATINEE 3.15..." ROMEO AND JULIET “

Wednesday 27 9.15 Final Performance

Prices: $4, $2, $1.

Booking at MOUTRIE'S.

THE UNITED MOTOR CO. LTD.

33 & 35 DES VOEUX ROAD,

DISTRIBUTORS OF · SH) LL.” GASULINE

AND

GARGOYLE MOBILOILS.

Tyres and Accessories at reasonable prices.

All of the above could be obtained at either of the following branches :--

EXILE GARAGE 33 &-35 Des Voeux Road

HONGKONG MOTOR CO. 141 Praya East KOWLOON GARAGE Corner of Salisbury

and Canton Roads.

1

Cars Garaged and repaired hath in Hongkong und Kowloon onder direct Supervision of trained European Motor Engineers.'

Excellent Livery Service both HONGKONG ard KOWLOON at reasonable rates.

NOTICE.

SIZMI FORSALE.

Under instructions received from THE MINISTRY OF SHIPIING. LONDON.

Net

NEW

NOTICE.

ADVERTISEMENTS,

1 have this day established!

WANTED.

The Magdale

myself as a General Merchant WANTED.-One Gentleman to and Commission Agent under the share house on Peak, with two Firm Name of H. Stephens & Co others; May to December; at 16/22 Queen's Road, Central. Tennis Court. Apply Box 549

HERBERT STEPHENS, c/o" Hongkong Telegraph."

(Sole Proprietor)

Hongkong, 26th April, 1921.

PUBLIC AUCTIONS.

THE Undersigned have received instructions to sell by Public Auction on

Thursday, the 28th April, 1921.

commencing aLLE 8.1,

WANTED.-Flat or small hous, unfurnished, from end of May, Kowloon or Hongkong, reply to Box No. 550 c/o Hong- kong Telegraph."

TO BE LET.

FOR RENT.-Modern 3 Roomed " flat-best part of Kowloon long lease: Furniture for sale, Apply Box No. 551 c/o "Hongkong

at Godowns 47 and 50 of the Hongkong & Kowloon Wharf & | Telegraph."

Godown Co., Ltd., Kowloon (for account of the concerned)

80 Bales Gunnies

(More or less damaged by fresh water) Terms: Cash on delivery.

LAMMERT BROS,

Auction cors.

TO LET From 1st May, 2 office rooms in central location. Furnished if desired. Apply Box 547 c/o Hongkong Telegraph."

TO LET.-Detached 7 Roomed House Furnished. Spacious ker den and Garage. Peace Avondre, THE Undersigned have received Ho Mun T. Apply to A. Lopes, instructions to sell by Public | c/o The Bank Line Ltd. of 7 Auction on

Liberty Avenue, Ho Mun Tin. Wednesday, the 27th. April, 1921.

commencing at Ha.m.

at No. 23 Godown of the Hongkong & Kowloon Wharf & Godown Co. Ltd., Kowloon. (For account of the concerned)

25 bales Heavy Cees "Green Stripe" Gunnies (214 lbs.)

25 bales "Blue Stripe" Gun- nies (214 ins.)

|and afterwards at No. 51 Gedown 25 bales Liverpool Twill, 3-Blue Stripe Gunnies, 44" x 261⁄2 x 214 Ibs. (8 x 8).

Terms: Cash on delivery

T

FOR SALE.

SWEET PEAS.--For sale a few packets of seed saved from a, proper towing season, A. Nicol, my own plants. Delivery now or

Quarry Bay.

NOTICE.

The 2/Wiltshire Regiment will hold their Regimental Sports on Thursday, April 28th at 1.30 p.m. at Sookompoo.

LAMMERT BROS.. Major C. A. Law and The Auctioneers. 1 Officers will be at Home on the ground and will be very glad to see thour friends, if they will kindly accept this notice as an invitation.

DE Undersigned have received instructions to sell by Public

Auction on

Friday the 29th. April, 1921. commencing at 2.30 p.m.

at their Sales Rooms, Duddell Street

A Valuable Collection of Antique Offers are invited for the purchase China and Curies from Sung to Ming Dynasties and Kanghi to of the following Ex-Enemy

Towkwong Poriads comprising:- Steamer

Five coloured. three coloured, Name of Gross

and blue & white vases, plates, Steamer Tonnage Tonnage Built jars, bowls, flower pots, etc. etc. Ranee 790 317 1906

Ivory carvings, jade and agate Terms of sale and full par ornaments, bronzes, embroideries, ticulars may be ascertained on lacquered-ware, etc. etc. application, 10, and permits for

Also issued by inspection will he

Four Green jade neck-laces. Messrs. Boustand & Co., Singa-

On view from Thursday the pore. Messrs. Bulloch Brothers 28th inst. & Co., Lid.. Rangoon; Messrst Mackinnon Mackenzie & Co., Hongkong, and the undersigned.

it is stated that a "Letter of Under Clause 16 if an instrument | Hon. Mr. Pollock said he did hypothécation" means an instru-was not stamped an it ought to be, not dispute the Hon, member's ment accompanying

deposit it could with a banker of the documents means. of title to some movable property,] Hon. Mr. Pellock regarded this

M. PAOLI-Mme. DONZELLA. and suggested that "with a bank-us extraordinary. Wers proceed er" should be deleted.

ings in Coud to he held up by ap His Excellency enquired whe- These two accomplished singers The Hon. Attorney General ex-pealing to the Collector and then ther the Hon. Mr. Lang had

from the Paris Opera House, who plained the original proposal waste the Governor in Council? any argument to submit besides to make all mortgages liable to the The Hou. Colonial Secretary: 'It what he had said, that business performed before a capacity house full duty, but it was pointed out has been the law of the Colony would be transacted elsewhere to at the City Hall last Friday that that would undaly hamper the since 1901 and I think it will make avoid payment of 10 cents on announce that they will give regular part of the bunker's busi-people more careful. That is what $5,000.

another concert at the Club de tis designed for. Actually the, Hon. Mr. Lang replied that he Recreio on Saturday 23rd instant, Hon. Mr. Lau Chu-pak even-hurt takes

possessing of the had not time to go fully into the They are also open to engagement tually withdrew his objection, and document and hands it over to the matter. He had mentioned the: the clause was allowed to stand Collector.

matter to Hon, Mr. Stephen, who for private concerts, in connection as part of the Bill.

Hon. Mr. Pollock considered was inclined to discredit what his with which communications Hon. Mr. Pollock

the section needed further con- informant said.

should be addressed to the Astor that Sub-Claure 19 ) should read) sideration. 11

obviously was

On being put to a vote it was House, where they are residing. any deed operating as

a muri-desirable that simply because decided by 7 votes to 6 that the gage or inarketable securities in there was some default in stamp-clause should stand. . the Colony."

ing, an incorrect decision should Clause 29, Transfers of Shares, The Hon. Attorney General said which would not otherwise be be given or at any rate a decision

was omitted. he knew the English section)

His Excellency, drawing at- read that way, but it was not in- given,

tention Clause to

39 (origin

can be directly traced in many In the The Hon. Attorney General saidally 41), Liability of cor- English Stamp Act the amount of la document could be admitted and porate bodies and firms, which and Colfing. The dust from some cases to the Sunday Motor trip the duty paid un

marketableja case beard on an undertaking to was allowed to stand over for fursections of the local roads con- securities was, generally speak-jstamp being given.

ther consideration, said it had tain a decided eye irritant. A 16, Strand Road, Calcutta. ing, the same as on mortgages. In It was agreed that, the section been suggested that the wording suggestion for these trips would this draft he had included in the stand over.

was not strong enough and did be to keep the windshield up and term mortgage a special term.

On Clause 9, fucts and circum- not imply any guilty knowledge-to use a pair of Sun glasses. Sun Hon. Mr. Pollack said all the stances affecting duty to he set Euilty intent on the part of the glasses of any pattern with other sub-heads referred to docu- fort in instruments, Hon. Mr.

Ferson who was a party to the faither (rookes, Luxfel, Fieuzal, ments dealing with securities.

Lau Chu-pal drew attention to the

failure to stamp.

Amber, Londón Smoke, or Blue His Excellency: Would it not fact that in the English Act the Clause 40 (originally 42), deal- lenses aro obtainable at very be better to have a special head-words "with the intention to de-ing, with onus, was omitted. ing?

The Hon. Attorney General in- timated that he had no objection. Hon. Mr. Pollock suggested that the sub-clause should stand over in order that he might have an clause to read "with intent to de- opportunity of conferring with fraud the Government." the Attorney General upon it and

tended this should do so.

Hon. Mr. Pollock agreed.

IRRITATED & INFLAMED

EYE

moderate prices from The Hong- fraud Her Majesty" appeared. Hej

Original Clause 43. now Clauseong Optical Co., Successors to thought sonte

Clark & Co., Manufacturing similar wording 40, was objected to by the Hon.& Refracting should be inserted.

Opticians the Mr. Lang. A resolution was pass most competent manufacturing ed, he said, by the Hongkong optical establishment in South Chamber of Commerce to the China-located in 53, Queen's. effect that the clause was un Road Central, (opposite to the necessarily inquisitorial

and Singer Sewing Machine Com- should be redrafted in a modified pany). Clause 14 was passed with slight form. He suggested that it he

left over.

I was decided to amend the

this course was decided upon. amendment.

Mr.

Clause 4, after certain queries Under Clause 16. Hon.

His Excellency: What is the had been applied for.

be entry after a search warrant had been raised by the Hon. Mr. Pollock said it had been suggested particular objection?

Hon. Mr. Lau Chu-pak: The Lau Chu-pak, who regarded the fby the Chinese Chamber of Com- srb-sections

Hon. Mr. Lang: The resolution powers conferred by the present 39 unnecessary in merce that there ought to be un view of certain sub-sections in appeal to the Governor in Council is to the effect that it is unneces-clause are too wide, Sections 5 and 7. was, after dis- from the decision of the Collector, sarily inquisitorial,

The Hon. Colonial Secretary: It cussion, allowed to stand,

That would entail an amendment Hon. Mr. Lau Chu-pak said the is a serious matter if the Collector Hon. Mr. Pollock referred to to Sub-Section 2 or perhaps it Chinese Chamber of Commerce has to get a warrant every time, Clause 5, Sul-Section 5. The Atmight be included in Sab-Section was of the opinion that the power) Hon. Mr. Pollock: It is a torney General had, he said, al-3. There was no power of appeal should be invested either in the serious matter that a Arm should ready pointed out that it was pro-from the Collector.

Magistrate or the Puiste Judge.be invaded at any time by a

Collector. posed to make some amendments! The

Hon. Mr. Pollock said the ob- jection was that there should only (Continued on Page 6)

clause

to Clause 41 of the Bill. There stand over.

allowed to was

VALSPAR

BRONZE

A

Sealed tenders should be louged with Mackinnon Mackenzie & Co., Calcutta. The tenders which must be in Sterling. will be opened at Calcutta on Friday the 17th. June 1921, and must be valid for. 14 days after that date.

MACKINNON MACKENZIE & CO.

HONGKONG CRICKET CLUB.

TENNIS TOURNAMENT.

Weather permitting, the CHALLENGE ROUND of the OPEN CHAMPIONSHIP

DOUBLES,

R. & H. HANCOCK v. M. W. & M. K. LO

will be played on WEDNESDAY, 27th April, at 4.30 p.m. Reserved Seats S1 each. Booking at Mesars MOUTRIE & CO. After the match the Prizes wor during the Tournament will be presented.

Hongkong, 25th April, 1921.

HONGKONG JOCKEY CLUB:

The Second Gymkhana is fixed. for Saturday, May 7t, 1921. Draft Programmes and Entry Forms may be obtained at Race. Course, Hongkong Club, aud Causeway Bay Stacles. Entries close Wednesday, 27th April, 1921,

Catalogue will be issued. Terms: Cash on delivery,

LAMMERT BROS.,

Auctioneers,

ROYAL HONGKONG GOLF CLUB.

NOTICE TO, CONSIGNEES.

OSAKA SHOSEN KAISHA.

From NEW YORK via YOK HAMA, OSAKA, KOBE & DAIREN.

The Company's Steamship

"HONOLULU MARU"

having arrived from the above ports, Consignees of Cargo are hereby notified that their goods are being landed and placed at their risk in the Hongkong and Kowloon Wharf and Godown Company's Godowns at Kowloon, where delivery can be obtained as soon as the goods are landed.

Goods not cleared by the 2nd May, 1921 will be subject to rent. Dan aged packages must be left in the Godowns for examina- tion by the Consignees' Te- Mr. J. B. Ross, C/o The Mer-prosentative and the Company's cantile Bank of India, Ltd. No. 7 Surveyors, Messrs. Goddard and Queen's Road Central, has been Douglas, at 10 a.m. on Wednes- appointed Honorary Secretary. day and Saturday. All Claitos must be presented within Ten Mombers desiring cards for days of the steamer's arrival here,' visitors are requested to apply to after which date they cannot be the Treasurers, No. 5 Queen's recognized. No claim will be Road, Central.

admitted after the goods have left the Godowns.

No fire insurance whatever will be effected.

By Order, PERCY SMITH, SETH & FLEMING, Secretaries & Treasurers,

ASK

FOR

NESTLE'S MALTED

MILK

Consignees are requested to send in their Bills of Lading for countersignatures immediately. OSAKA SHOSEN KAISHA,

Y. YASUDA,

Manager. Hongkong, 26th April, 1921,

NOTICE.

We hereby beg to give notice that we havo appointed Mr. Bernard Donald Crawford Morgan to be Manager of our Hongkong Branch (Imports and Exports) as from May 1st 1921,

CARTERS,

17, Queen's Road Central, Hongkong.

BOTTOM PAINT

PERFECT ANTI-FOULING COMPOUND.

SPECIALLY SUITABLE FOR YACHTS AND WOOD CRAFT.

SOLE AGENTS:-

HOLLAND. PACIFIC

TRADING

COMPANY,

LTD.,

HONGKONG.

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