THE HONGKONG TELEGRAPH,

P. & 0.-BRITISH INDIA, APCAR AND EASTERN & AUSTRALIAN LINES,

(COMPANIES in corporated in ENGLAND) Taking Cargo on through Bill of Lading for Straits, Java and Burma, Ceylon India, Persian Gulf, Murities, B. & S. Africa, Avstralasia, Excluding, New Lealand 8. Queensland Ports, Red Sea, Egypt, Con statiesple, Greece, Levantine Ports, Europe, Etc.

PENINSULAN # ORIENTAL FORTNIGHTLY DIRECT ROYAL MAIL STEAMERS. (UNDER CONTRACT WITH, H. K. GOVERNMENT.)

From Hong-

Tons kong (about)

Destination

1,1089 | 9th Jan, noon | Marseilles & London

8.8.

MACEDONIA

KHYBER

9,114

23rd Jan.

LAHORE

5,252

24th Jan.

ALIPORE

5,273 1

1st Feb.

DELTA

N,097

4th Feb,

MALWA

10,941

6th Feb.

KARMALA

9,128

20th Feb.

MANTIA

10,902

6th March

KASHAIR

8,985

19th March

KEIVA

9.135

20th March

MORE A

10,918

3rd April

DEVANHA

.8.155

17th April

KALYAN

9,144

21st April

MACEDONIA

11,089

1st May

9,€05

15th May

KASHGAR

1 Miles, Casablanca, London

& Antwerp

S'pore, Fang & B'bay Singapore & Bombay S'pore, P'ang. C'bo & B'bay

1 Marseills & London

M'ies, London & Antwerp Marseilles & London M'ies, London & Antwerp

·M'les, L'don & Antwerp

Marseilles & London

M'ss, L'don & Antworp Mles, L'don & Antwerp

Marseilles & London Marseilles & London

Frequent connections from Port Said fer Passengers & Cargo to Constantinople, Pyrnes, Smyrna and other Levent Ports by. Steemeis of the Khedivist Mail B.S. Co.

TALMA

TAKADA

SANTHIA

BRITISH INDIA-APCAR SAILINGS

TILAWA | 10,006.

10,000 7 Jan, 10 a m. 6,949 20th Jan. 8.500.

4th Feb.

14th Feb,

ARAFURA

ST. ALBANS

TANDA

6,000 6th Jan. 4 p.m. 4,500 3rd Fab. -6.958 I. 3rd March

EASTERN & AUSTRALIAN

TUESDAY, JANUARY 5, 1926.

HONGKONG, CANTON

MACAO STEAMERS. JOINT SERVICE OF THE HONGKONG, CANTON MACAO STEAM- BOAT CO., LTD., AND THE CHINA NAVIGATION CO., LTD.

CANTON LINE.

Sailings from Hongkong: Daily, at 8 A.M. (Sundays excepted. Sailings from Canton: Daily, at 8 A.M. (Mondays exceptod)

FROM HONGKONG:

MACAO

LINE.

8 A.M. and P.M. daily. (Sundays: 9 A.M. only),

FROM MACAO: 8 A.M. add 2 P.M. daily. (Sundays: 4 P.M. only).

41

SAILINGS SUBJECT TO ALTERATION.

VICTORIA, SHATTLE 2. VANCOUVER via Shanghal & Japan ports. Through Bills of Lading issued to all Overland Oommen reinta

in U.B.A. and Canada.

"BHIDZUOKA MARU YOKOHAMA HARD

++

w

A

Through passage rates to Európa via America 6, 341 5, 0, 3420, 0, 1440 †

Wednesday, 6th Jan at 11 a.m. Thursday, 28th Jan.

Saturday, 16th Jan at 11 a.m.

Saturday, 30th Jan Saturday, 13th Feb.

S'pore, Ponang & Calcutta S'pore, Penang & Caloutta S'pore, Penang & Calcutta MARSEILLES, LONDON ANTWERP via Singapore & Ports. S'pore. Penang & Calcutta SAILINGS (South)

Manila, Sandakan, Thurs. Taland, Townsville, B'bane. Aney and Melbourne

*Calls at Iloilo The L. & A. 8. 9. Co., Ltd, steamers will also call at Shanghai, Ilollo, Osby, Kolambugan, Tawan, Timer, Darwin, or other ports on route as inducement offers,

Frequent connections from Australia with the following:--

The Union BB. Co.'s Steamers to the Unlied Kingdom vis New Zealand, Vancouver San Francisco, ato.

The P. & O. Royal Mail Steamers to London via Hues Canal.

The P.&O. Branch Service of Steamers to London via the Cape.,

KATORI MARU

**

---

***

F

ATBUTA MARU KASHIMA MARU HAMBURG via LONDON & ROTTERDAM & Ports. LIVERPOOL VÍM ADEN & MARSEILLES GLASGOW SYDNEY & MELBOURNE via Manila & Porta.

...Wednesdev. 20th Jan. at 11 am. Wednesday, 24th Feb, ANAMA.

Sunday, 17th Jan

AKI MARU

MISHIMA MABU ... NEW YORK and/or BOSTON • TATSUNO MARU... BUENOS AIRES via Singapore, Durban & Cape Town.. BOMBAY via Singapore & Colombe.

TAMBA MARU - ... CALCUTTA via Singapors, Panang & Rangoon."

The New Zealand Shipping Co.'s Steamers for Southampton and London vis | NAGASAKI, KOBE & YOKOHAMA.

Panama Canal

HYMETIUS

DELTA

MALWA

AT ALBANS

SANTHIA :

SAILINGS TO SHANGHAI & JAPAN.

4,606 7th Jan.

8,037 8th. Jan. noon

10,941 8 Jan. 4 p.m. .4.500"

8,500.

9th Jan. 12th Jan.

Yokohama, S'hai & Kobe

|

Shanghai & Kobe:

8'hal, Moji & Kobe.

Moji, Koba & Yoko S'hai & Kobe

All dates are approximate and subject to alteration without notice. WIRELESS ON ALL STEAMERS.

Parcels Measuring not more than 214ft. x 2ft x 1ft, will be received at the fo's Office up to noon on the day previous to sailing

For Passage Rates, Handbooks, Freights, etc., apply to

MACKINNON, MACKENZIE & Com

Agents.

P. & O. Bdg., Connaught Rd., C.

GLEN AND SHIRE.

2L

JOINT SERVICE OF STEAMERS,

U K., STRAITS, CHINA & JAPAN Service.

OUTWARDS.

Vessel

Due Rongkong.

PEMBROKESHIRE

GLENIFFER

GLENOGLE GLENAMOY

21st Jan. 3rd Feb.

GLENGARRY

23rd Feb. 4th Mar.

HOMEWARDS.

Vessel. Leaves Hongkong. 13th Jan. CARNARVONSHIRE

25th Jan. L'don. H'can& H'burg via Oran. GLENSHIEL

31st Jan. 1'don, R'dam & M'burg via Oran. PEMBROKESHIRE

17th Feb. L'don, R'dam &H'burg via O: ah. GLENIFFER

9th Mar L'dón, h'dam & H'burg via Oran. Movements are subject to change without notice. For freight or further particulars please apply to

JARDINE MATHESON & CO., LTD. AGENTS THE GLEN LINE, LTD.

Telephone: Central No. 215, sub-ex."23 and 3696.

BOSTON, NEW YORK & BALTIMORE.

Jolat Service of the

"BLUE FUNNEL LINE"

(Dean S.S. Co., Ltd., & China Mutual S.N. Co., Lo.)

AND

AMERICAN & MANCHURIAN LINE (Ellerman & Bucknall 9.3. Co., Ltd.)

Wailings from Hongkong.

S.B. "CYCLOPA".

S.S. "YANGTSE"

***

MISHIMA MARU.... SHÄNGHAI, KOBE & YOKOHAMA.

TOKUSHIMA MARU HAKONE KABU SUWA MARU...'

For further information apply to

Tol. Central Nox. 292, 293 & 2429,

**

Saturday, 9th Ján,

Sunday, 10th Jan

Friday, 8th Jan, Tuesday, 12th Jan, Tuesday, 26th Jan. NIPPON YUSEN KAISHA, S. KINOSHITA. Menager,

DODWELL & CO., LTD.

NEW YORK BERTA.

FOR NEW YORK & BOSTON via SUEZ,

8.8. "CORBY CASTLE"

Sails 31st Jan,”

LLOYD TRIESTINO. REGULAR MONTHLY PASSENGER AND FREIGHT SERVICE FOR BRINDISI, VENICE AND TRIESTE (PIUMB).

TAKING, CARGO ON THROUGH BILL OF LADING TO GENOA, ALL ITALIAN, LEVANT, BLACK SEA AND DANUBE PORTS,

REDUCED PASSAGE RATES TO BRINDISL VENICE OR TRIESTE.

£66.

NEXT SAILINGE,

OUTWARD FOR SHANGHAI, YOKOHAMA, KOBE AND MOJI.

Sails about 10th Jan. Sails about 10th Feb.

M.V." ESQUILINO "... 8.S." VENEZIA

HOMEWARD FOR BRINDISI,

VENICE AND TRIESTE.-

M.V. "VIMINALE".

M.V. "ESQUILINO

8.8." VENEZIA "

...Sails about 4th Jan. Sails about 31st Jan. Sails about 15th Mar.

NATAL LINE OF STEAMERS. 8.S. "UMVOLOSI".

...Baile from Calcutta 31et Jan. Sails from Colombo 12th Feb. Regular Passenger and Cargo Service to South African Ferts. Through Bills of Lading issued from Hongkong.

For Freight 7 Passaga on any of the above Lines apply to 1———

DODWELL & CO., LTD,

.... via Suez Canal via Suez Canal

7th 19th

...vis Suez Canal ... 7th

JBO: Jan. Jan. Fab.

Telephone Central 1030,

* Callo at New York first.

.

3.8. "CITY OF BEDFORD" via Suez Canal ...28th

3.8. "OANFA"

Steamers proceed via Suez Canal or Panama Canal at

(Owners option Subject to change without notice.

For Freight and particulars apply to:-

DUITERFIELD & SWIRE or THE BANK LINE, LD, HONGKONG, BONGRULE & CANTON JARDINE MATHESON & Cr. Liq. CANTON

COMPANIA TRANSATLANTICA DE BARCELONA

(Mpanish Royal Mail Link)

SUEZ, FORT SAID, BARCELONA & OTHER SPANISH FORTS.

MANILA, SINGAPORE, COLOMBO,

LEGAZPI

C. LOPEZ Y LOPEZ......

***

15th Doc. 8th Feb.

SHANGHAI. YOKOHAMA, KOBE, MOJI &

LEGAZPI

O. LOPEZ Y LOPEZ

26th Nov. 17th Jan..

The steamers of this Company are all classed 100 A1 at Lloyd's and are fitted with every modern convenience for comfort and safety

of passengers. Stewardess and Doctor carried.

1831.

For particulars of freight or passage apply --...

BOTELHO BROS.

Alexandra Belidings, Hongkong..

0. F. BAREL770, Lid, 38: Cenički Svanur, Chalos

Agents.

ASAHI BEER

BREWED BY

DAI NIPPON BREWERY

Co., Ltd.

TOKYO JAPAN

Specially Brewed for Export

Sole. Agenta-

Mitsui Bussan Kaisha, Ltd.

HONOKONO

THE BANK LINE, LTD.

NEW

Agents for the following Services,

YORK, BOSTON & BALTIMORE AMERICAN & MANCHURIAN LINE » ·

(ELLERMAN & BUCKNALL 9.3. Cò., Ltd.)

8.8. "CITY OF BEDFORD" via Suez Canal 28th January.

BOSTON & NEW YORK AMERICAN & ORIENTAL LINE Sailing From Hongkong.

"WEIRBANK"

via Suez Canal 1st January-

AMERICAN & ORIENTAL LINE

UNITED KINGDOM & CONTINENT

"ELLERMAN" LINE

(ELLERMAN & BUCKNALL 1.9. Co.,Ltd.)

-S.S. "CITY OF CAIRO"

30th December. For Marselilee, London, Rotterdam & Hamburg. S.S. "KIOTO"

4th January * For Havre, London, Rotterdam & Hamburg.

Fares to London "A" 1st Class £88,» 2nd Class £60, "B" 1st Class £80. 2nd Class £55,

MAURITIUS & SOUTH AFRICA ORIENTAL AFRICAN LINE

S.S. "SURAT

23rd November. Loading for Mauritius, Delagoa Bay, Durban, East London, Algoa Bay, Port Elizabeth, Mossel Bay & Capetown. Through Bilis of Lading issued to Beira, Quilimaine, Ibo, Port Amelia, Mozambique, Chinde, Inhambane, Zanzibar, Mombassa, Kilindini, Port Nolloth, Luderitz Bay, Walvis Bay, & Madagascar.

AUSTRAL-EAST INDIES LINE. (Ellerman and Bucknall S.S. Co., Ltd.) Sailings from Singapore on 6th of every month by "City of Palermo" or "Malatian" to Java, Freemantle, Adelade, Melbourne and Sydney, and Vice Versa. Through Freight and Passenger bookings from Hongkong in conjunction with "Ellerman" Line or other services.

For freight or passage on any of the above lines. apply to:-

THE BANK LINE LTD.

Telephone, C. 4791,

AUSTRALIAN-ORIENTAL LINE, Ltd.

S.S. "TAIPING"

This Vessel will sail hence on her maiden voyage during the first half of January 1926 (date to be advised later)

FOR

DODGING INCOME

TAX

BRITISHERS WHO GO ABROAD.

The correspondent of an Ameri oon paper writing from London. saysIt is much easier for a Englishman to dodge taxes tha for an American-geographical and temperamentally-and great many Englismen with frendl incomes are doing it now. It is simply a question of getting ut of England the better part of each year, which oven to persons who have been reared here does not bring very great hardships...

At this season, when the awful fall weather comes on, bringing with it the November fogs, most. Englishmen who are in a posi tion to do so start to hunt sum- shine," which takes them to the beauty spots of Southern Frances and Italy. That is most chjog- fable in itself, but mixed with it is part of the plans for a système Latic dodging of the heavy income

tax imposed upon this country.

These persons can go to France, Italy or Spain and live pleasantly for about half of what it costs a England, and along with it they get pleasant weather and eccnpes entirely from direct taxation. Sh the Englishman who leaves Engi land for the continent this time of the year is killing two birds with one stone, because he gets the health-giving sunshine and does not have to turn over ez". goodly part of his income tox Government that, at prosent. S being charged with uselessly throwing away money.

Recently there has appeared ez. demand here that if these-British decline to live in England during six months of each year, which makes them liable for payment of income tax, they should be do prived of their British citizenship That has raised a bit of a furor in England, because no national in the world prides himself quite so much on his nationality as an Englishman. This can readily be appreciated first, because the British Empire extends all over the world, and further, because when an Englishman gets in trouble in a foreign country he has the backing of his Govern ment.

MANILA, PORT BANGA, ZAMBOANGA, THURSDAY ISLAND living abroad and investing in

AND AUSTRALIAN PORTS.

Tunov BILL8 of Lading 18SUED TO ALL AUNtralian, New ZEALAND and Tasmanian PORTE-

TS NEW YEASEL IS FITTED WITH THE FINEST AND MOST UP-TO-DATE FIRST AND SECOND CLABS Passenger AccoиMODATION.

[Sailing Subject to Alteration.),

For Freight & Passago, apply to-BUTTERFIELD & SWIRE, Tol. C. 36.

Agents.

DOUGLAS STEAMSHIP CO.,

The main complaint against these persons; most of whom are wealthy, is that they, not only escape the usual 20 per cont in- come tax, but that, they also evade payments of a super.tax be

tax-free foreign securities. In view of the fact that the failure of this type to pay income tax naturally places heavier burdens on the people who are forced to remain in England, a controversy has started here, concerning the best methods of dealing with them Cases are known where persons in this category have demanded. with full English austerity pro- tection and official recogition of their rights from the naval and.... military powers, while at the same time they refuse to return to their own country because of taxation.

LTD. That is one side of the case.

HONGKONG & SOUTH CHINA COAST PORTS SERVICE. Regular Service of Fast, High Class Cosai Steamers having good accommodation for First Class Passengers. Electrio Light and

Fans in state-rooms and Baloon and Excellent Cusine,

For Amoy and Foochow (Occupying 9 to 10 days). Steamships. Captain. Haining...W. C. Passmore 1.TUES., 5th inst. at 3 p.m. Arrivals and Departures from the Co.'s Wharf (near Blake Pie) ),

For Freight and Famage, apply to

Leaving

Douglas Lapraik & Co., General Managers. Round Trip Tickets will be issued from Hongkong to Foochos (Pagoda Anchorage) and Return, by the same steamer, by the "Haining", "Haibong" & "Haiching" at the Reduced Rate of $80.00 including Meals while the steamer is in Port,

M MESSAGERIES MARITIMES

ifall Blaumers

AMBOISE

AMAZONE....

M

VERTICES CONTRACTUELS deve

Preke air, at Hägi Prch; Balling sad Selling for, from Hong S'kal Japan for Miss

Naxt Ballings from Marnatifac

FONTAINEBLEAU 4th Pec..

D'ARFAGNAN

ANGKOR

8th Dec,

let Jan.

6th Jan.

21th Jan.

:: 5th Jan.

19th Jan.

· 3rd Feb..

There is another, however.

The other side may be best..'ex- plained through a 'poignant letter-

from one of those individuals who... will not live in England, in which

ho says:

"I am not rich, but I am-do- miciled overseas, and I should not wish to give up my British rights of citizenship unless forced to do so. Britons once upon a time were the victims of religioue persecution. Now they suffer: from financial porsecution. And what are the joys of living in | England ! ́It is a land of endless strikes, a land, without servants, a land with Government, a

an

extravagant. land of civil. servant rule; its roads are block- ed with vehicles and its climate is abominable."

The Daily Mail, published this letter, and added a foot-note: saying: "We protest that, except. for a few weeks in the year, "the climate fa.delightful.” But it is very difficult to ascertain when those few weeks might be (ex- pected.

Sailing into Dartmouth Har- 16th Feb.bour last month, Captain Ernest 2nd Mar.

Gustav. Gronwall, maafar of the Swedish trading vessel Hibernia, carried off a British bride after a record wedding hustle. Thé pair, left on a honeymoon that is to consist of a two years' trading voyage in the captain's ship to Spain and South Amerlos.The bride is Mise Lilian Gwendoline Evans of Southern-road, Ward end; Birmingham Capt. Gron Swalla hustline linethods may be apprecia

from the fact that he was married two hours after

3rd Feb.

́ ́ RATES OP PASSAGE

MONEY TO MARSEILLES, (mcluding Table Wine and free. Doctors' attendance) A Class 1st Class £95,0.01 B. Class 1st Class £83.0.0 Steamers 2nd Class £68,0.0: Steamers 2nd Class £60.0.0 Through Tickets to London and Leading Towns of Europa Accommodation reserved in the trains at Marseilles. LIONE COMMERCIALES (CAROD-BOATS) 8.8. "SI KIANG " from Dunkirk, L'den, Havre is due to

Ar7100 about 21st Jan For full particulars apply to

Phone: Central 740

5. Queen'a Building

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