O

SATURDAY DECEMBER 11, 1926.

THE HONGKONG

TELEGRAPH

VOLUNTEERS IN CAMP

INCOME TAX PROBLEM.

The above pictures were taken at the week-end camp of the mobile sections of the H. K. Voluntoor Defence Corps. At top is shown kit and tont inspection in progress next are 8300 mein bors of the Armoured Car Company on the road; below are soon machine gunnors and communications cars; whilst at foot mounted infantrymen are shown moving off prior to the mimio battle. (Photos: Ming Yuon.),

EASTERN RESIDENT AND

ENGLISH COTTAGE.

The following letter, taken from Truth, and the footnote will be of Interest to local readers.

Doar, Truth, you

have been the means of bringing grievances to the notice of these able to re dress them, and I wonder if you would consider publishing and commenting on this letter.

SMILES BY MILES.

· HUMOURS OF THE A. A.'s

ROUTE TINDERS, ENGE

I want to go to Epsom on Derby Day. Please give me choice of routes to avoid traffic.”-

"As my chauffeur is a sailor and can't read maps, please let me have detalls of route to "

4

"I want a routa to as I wish to see my wife off to Canada, after which our holidays begin."

"Can I have the route of an un-

There are hundreds of Euro- peans living in the East who are In a similar position to myself. I explored region around Nairobi? Hope in a few years time to zámk tire on a small, pension and, with the small amount of private means I shall have to live quietly in a cottage In England.

What I should like to do is to parchase a cottage during my next leave and pay for it gradually Lover a period of years..

These are a few extracts from the "Book of Curious Questions," the only light reading volume com. piled by the Automobile Associa tion. It was shown to me writes a Daily Chrondle representative, when I was escorted round the handsome new headquarters of the

- I understand that were I to do association in Coventry-street, W.; this I should be liable for English income-tax on the whole of my in-route finding department where a' It is the special property of the Come out here if I occupied the cottage for even one night whilst on leave.

staff of 42 are kept hard at it all. the year round compiling routes members. Last year they issued at the request of thousands of routes ace unting for an aggre-

This seems very unfair to a man who has been nearly half bis life in the East with never a perman-gate of 128,000,000 miles. ent home.

Nowhere to • Go.

When I am on leave I have no where to go, and my wife, who generally remains at home with the children for some months after my return to the East has no where to go either. -

This, of course, means a succes- sion of rooms, boarding-house, etc...) generally uncomfortable, and al-

Sense of Humour,

sald an official, the association is "With a membership of $14,000," easily the largest Individual asso- clation in the world, and our "Book of Curious Questions speaks for itself that a good many of our members have a real sense of hu-

mour.

"One of them asked for details

ways expensive. I also have the of how to get married at Gretna pleasure of paying for the storage Green. without a license, which ex of a small amount of furniture Iplained why he wanted the ideal have in England."

Naturally, I should expect to pay taxes in respect of a cottagë if I purchased one, but I do not want to pay a full year's income- tax became my wife or I live in it for few months every three or four years.

route.

"Another wanted to transport a giraffe which was 20 feet high, and he was particular about bridges en route."

Mr. Stenson Cooke,, who has been, secretary of the association Is there any way out of it, or since it began in 1905 with a mem- am I, in common with others simi-bership of 100, said the associa lary situated, to be driven to purtion scouts--a service which costs chase a house on the Continent £300,000 a

year patrol 80,000, which I can call "home," and miles of roads every day,

where my wife and children can be comfortable when I am in the East?...

Last, but not least, the posses sion of a cottage in England would do a lot to mitigate the inevitable hours of boredom in the East, One could plan and replan the furni-, ture and garden for that day when we, all hope to quite the East for good and put in the few years left to us, in our own country.-Yours faithfully,

BANISHED.

Malaya, August 18, 1926.

An Expert Opinion.

A well-known firm of income. tax experts, to whom the above letter was submitted, have far- nished Truth, with the following note:

"In the eyes of the Law, ope night spent in a house in this country. by а British sub- ject resident abroad constitutes · British residence with consequent lability to tax. The ability, however, is not on the whole in- come arising, except in rather rare cases. We should imagine that your correspondent is referring particularly to earned income, and in this case he would be liable only upon that proportion of his income remitted to this country while bere. As a general result, the liability under this heading is small, as full allowances are given, and it is only where income is as Sessable as foreign or Colonial securities where heavy liability occurs. Certainly the sum due would, in most cases, not nearly equal the expense or inconveni- ence of a house abroad, or Hving in hotels. This liability, however, varies essentially according to the personal circumstances. Of course, tax would be due under Schedule A on the annual value of the pro-j perty. Wo note that your corres- pondent mentions a few mouths atay; if his stay was six months or more, he would be liable in the same way as set out above, al- though he had no residence of his. own."

As a man left Winson Green Prison, Birmingham, on a recent Saturday, police officers notice! that he carried a kit bag, sult case and an overcoat while wearing an- other coat. He deposited various articles at different railway sta“. tions. He was arrested, and at Birmingham yesterday was sen- tenced to six months, hard labour for thefts from the prison. While serving his previous sentence, it wab stated, he had earned good- conduct marks,

Although the new building was designed to accommodate a staff of 300, the membership of the as-. sociation had grown so rapidly that a further 130 have to be pro- |vided for in an adjacent building,

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