EURESOL
FOR THE HAIR $2.50
A Cormicidal Lotion which pleasant to use, Eliminates all dandruff and is
A Genuine Hair Tonic.
TO BE HAD WITH OR WITHOUT OIL.
A. S. WATSON & CO., LTD.
ESTD, 1841.
SHORT
WAVE
WE CAN NOW OFFER YOU A NEWLY DESIGNED. SHORT WHICH IS WAVE ADAPTER EASILY ATTACHED TO YOUR OWN RADIO AND IS ALMOST FAULTLESS IN OPERATION. BY ITS MEANS A WHOLE NEW WORLD OF RADIO IS OPENED UP TO YOU.
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Chater Road.
DAINTY
HAND-MADE
FRENCH
PARTY FROCKS
IN
VOILE & ORGANDY
FOR
GIRLS OF ALL AGES
LANE, CRAWFORD, LTD.
Children's Department.
THE HONGKONG TELEGRAPH. MONDAY, APRIL 11, 1932.
THE
LATEST
STUDEBAKER SIX MODEL SEDAN "55" REGULAR FOR FIVE-STATE BLUE-
WITH 5 COMPLETE WIRE WHEELS TIRES AND TUBĖS.
PRICE HK.$4,576.
THIS CAR HAS
CLASS STUDE- SAFETY BAKER FREE-WHEELING SHIFT- SYNCHRONIZED ING VACUUM SPARK CONTROL AUTOMATIC FULL STARTING CUSHIONED POWER HYDRAULIC
SHOCK
ABSORBERS NON-RESON-
ANT BODY-
BUILT FOR COMFORT
things
and
ather many which will interest you.
nor
DAY BY DAY
been the stend, as had hitherto case, of taking every care to avoid the suggestion of any difference of policy from the Contral Gov- ernment, speedily became known NMLSERNE to be taking a line of his own. In particular, at the time of the and the Wangpaoshan affair. subsequent anti-Chinese riots in Koren, Mr. Eugene Chen made his notorious and highly suspicious journey to Japan. It is not known! for what purpose he went, what negotiations he conducted, their outcome. nor what was Since the Japanese advance
the attack on Manchuria and Shanghai, ho has publicly insisted on war with Japan. But he is not popular in responsible Chinese circles, and on the occasion of one of the student demonstrations in the capital, General Chiang Kai-shek roundly denounced him, together with the Canton group, for allegedly betraying the country
GIVE A MAN THE SECURE POSSES- BION OF A BLEAK ROCK, AND HE WILL TUIN IT INTO A GARDEN; GIVE HIM A NINE YEARS LEASE OF A GARDEN, AND HE WILL CONVERT IT INTO A DESERT.—Arthur Young.
The many friends of Mr. R. H. Charies will regret to learn that he has been confined to bed nince Thurs day with influenza.
in
6D.
INCOME TAX!
-By WHATELY C, ARNOLD.
NENERAL delight has greeted ment in one lump sum for the year, the confident prediction that long after receipt of the income the approaching Budget will reduce by which time the tax has often bo- our back-breaking income tax bur-come a bad debt. Imagine, then, the scene in the den by at least 6d. in the pound. House of Commons on Budget Day if the Chancellor of the Exchequer announced: "In future incento tax will be only Gd. in the pound"
An idle dream? A preposterous notion? Not a bit of it!" It could
Expense of Collection.
A very great expense is incurred in this inde of collecting the tax and also in returning overpayments. This very substantially reduces the net receipts. Moreover, an enor mous amount of time and trouble in wasted, not only by the officials, but Board, Dr. Li Shu-fan, the well-known Every penny of the revenue at by every potential taxpayer.
Let us, then, employ a local medico, has been proposed by present raised by income tax could! Sir Shouron Chow and seconded by be collected by a rate of Gd. in the system-one which is for simpler, pound if the scheme outlined below less expensive, and also enables the the Hon. Sir Henry Pollock.
For the vacancy on the Sanitary be dono.
now
copt in the case of the more wealthy
Wong Sam-chun, of 14, Wo On Lane, were adopted. And, incidentally burden of taxation to be felt the was taken to the Government Civil all those complicated forms which least, by being collected at the Hospital at mid-night suffering from at present harass the taxpayer could actual time of receipt of Inconio, BX-
The man's be abolished at the same time. an overdose of opium.
Let us begit by emphasising the taxpayers. condition is stated to be serious.
fact that modern income tax is one My first proposal is to impose"} All friends of Mr. Manuk are in- of the main causca of trade depres- tax of Gd. in the S on the earnings of the millions of wage-earners who insured: now compulsorily are to Japan. Scarcely less damag-vited to attend a special meeting in sion and unemployment. There is ing to the prestige of Chinese his memory this evening at 6 pm little inducement for capitalists and
at the Hongkong Lodge, Theosoplica large employers of labour to em- against sickness and unemployment. foreign policy were the student Society, 17, Queen's Road C., 1st bark on any new enterprise when at They now pay weekly suma varying lenat a quarter of their profits must from 18. 7d.to 101⁄2d., and these riots in Nanking and the retirement of Dr. C. T.
A telegram from Mr. Wang Ching. be paid to the State, to any nothing amount in a year to thirty millions. On tribute similar amounts to the in- followed by the break-up of the
and the retirement wei, President of the Executive Yuan of the surtax of, in some cases, a Employers at the same time con- the top of this, moreover, employers surance funds, which necessitates. at Loyang, has been received by Sir further 7s. 6d. in the pound. (iovernment
individual worker to be affixed to of General Chiang. Mr. T. V.Robert Ha Tung offering him
their workmen's insurance funds.
cards.
forced floor. Wang,
THE HONGKONG HOTEL! Soong and others. Nothing could ligh Advisership to the Chinese have to contribute large sums to two stamps every week for every
GARAGE.
The Hunghong Shangbel Hotels, Lia Istorporated a Hongkong. Stubba Bond
Happy Valler
The
Hongkong Telegraph,
MONDAY, APRIL 11, 1932.
CHINA'S FOREIGN
POLICY.
Government. have been better calculated to deprive China's representatives
Passengers who left by the P. and abroad of moin authority and 0... Corfa on Saturday included
prestige, nothing could have done Bishop and Mrs. Duppuy, Sir Robert
con-and Indy Ho Tung, Miss Irene fo Commissioners for the year end-come tax, but also the premiums
more to emphasise Japon's
!!
Dr. C. T. Wang was allowed to
no-one
con-
to
Mr. C. S. Wodehouse of 97, Water- loo Road, reported to the Pulice on Friday afternoon that whilst driving his motor car along Nathan Misa Osmuni, aged ten, of Humphreys
-in
pose.
Road,
and shows
of
Too Many Pay No Tax.
My suggested tax of 6d. in the £ The report of the Inland Revenue is intended to include not only in-
that the surances. In other words, separate Tung. Mr. and Mrs. R. J. Hunt, Missing March 31, 1981, was published paid by the workers for the two in- tention that China was not B. V. Franklin, Mr. J. C. Highet, Mr. recently, organised nation, nothing could J. Lacon, Mr. and Mrs. C. J. Roc, net receipts for income tax for that insurance payments by them would £250,340,000. Yet 95 per cent. of collected weekly by means of one have done more to stultify the Mrs. II. B. Sears, Mr. C. D. Wales, year reached the colossal total of cense. The now payment would be
and Mr. and Mrs. T. S. W. West.
the population of this country paid stamp to cover both the tax and the
for insurance contributions efforts of all China's friends on her behalf, than this spectacle of
no income tax at allt
Certainly, there were nearly five workers and employers.
if £2 week is the average wage,. disorder, ingratitude and lack of national self-respect--nothing, let
million people with incomes above It be sald, except one thing, the
he prescribed limit, but of these 6d. In the S will produce fifty-two. noar more than half could claim allow millions a year. road
So far as the workers are con- insensate folly of Japanese action
Avonue, ran across the
is these allowances, cerned, the result of this arrange- Messrs. A. S. Watson & Co. and wha anees by which they escaped the tax in Shanghai.
atruck by the vehicle. Fortunately, entirely. It
which are responsible for the four £2 per week would pay only 1s. in- retire without a word of tribute however, she was not seriously hurt. exemptions, reductions and reliefs ment would be that a man carning response to an appeal for a pages of closely-printed notes and atend of 18. 74, whereas one earn- to the masterly and adroit
so on, with the knowledge that all duct of foreign affairs which had portable X-ray set, from the Shanghai instructions which are issued with ing £4 per week would pay 29., and marked his tenure of office. Since Red Cross Hospital, and through the the income-tax formia.
Se large was the total of all the workers would then be contributing been energetic efforts of Dra. C. K. Ma,
and T.
C. Wong, Mr. Fung Manter has For some years China has pre- he went, the country has
Employers would contribute the Rented a paradoxien! front to the without a spokesman within the generously given the necessary donn- allowances claimed and granted last towards the revenue of the country world. Before and during Dr. C.Government; it has been depen-tion to the liongkong Chinese Medical year that in the end it exceeded the in proportion to their means,
The set will be delivered in On the other hand, if none of them same amount ns now, but they ns dent on the efforts-extraordinari-Practioners Organisation for the pur final total on which tax was levied. T. Wang's tenure of office
in the pound would have brought in counts and the knowledge that their It seemed to ly able as they have been--first Shanghai through Blessrs. Schmidt & had been granted, a tax of 1s. 71/2d, would gain a simplification of ac- Foreign Minister
all the money needed. As it was, own income tax was being relieved matter little how chaotic her in- of Dr. Alfred Sze and now of Dr. Co. for immediato use.
the rate was 58.
of the extent of the worker's contri- W. Yen at Geneva. There
bution. ternal politics might be, nor how W
Income Comparison.
Moderate Surtax." frequently rebellion succeeded to has, however, been
Apart from all the people who
Actuaries for the State rebellion as the warlords of the spenk for the Government. The chine, described as a spinning top
were exempted from income tax in North, West and South marched insecurity of his own position and weighing 120 tons, will prevent the complexity of the domestic the ship from rolling more than
Eugene two degrees, even in a hurricane. this way, there are throughout the surance fund would, of course, ap- their armica to and fro, and de- |clared their independence of the situation reduced Mr.
Chen to silence: nor did a foreign What this invention will mean to country twenty million. industrial portion the amounts between the In- ocean travellers of the future may workers, nearly all entitled to Stato land Revenue and the two insurance their or Central Government
situation requiring delicate treat-
Now we come to the remainder of ench hostility to
other, The
I propose a tax of 1s. ment afford scope to his forceful be readily conjectured. Perhaps insurance, whose incomes, being be- funds. the Foreign Minister spoke to
and vitriolie pen. Dr. Wellington the most convincing proof of the low the prescribed limits, are not
usefulness will assessed for tax purposes. Their the carners.
total income exceeds the total tax- in the £ on all incomes except wiges world ILB representative of a Koo has not for years been able gyro-stabilizer'a
atatistics this would produce 150 united nation: and the spokesman to represent the nation. The fact come when the motion of a ship able Income of the people who paid up to £5 a week. From the official of the country, whether at the that he is persona non grata to can be controlled so completely as the tax.
Supposing you add the two totals millions, which, with the new con- Court of St. James, Washington the Kuomintang, makes that im-to permit passengers to particl or Geneva, took the lofty tone of possible. The present Foreign pate in games of billiards, or try together the taxed income and tribution from wage-earners, would those who carried Indisputable Minister, Mr. Lo Wen-ktan, ist un- their putting irons on a miniature the untaxed income and then add bring the receipts to withim eighty- This shortage would be made nuthority to speak for one of the known abroad: nor since he took golf course laid out somewhere on the incomes of the people who were four millions of the present total
net receipta for the year represent great nations of the world. For office has he made any direct im-the topsides. But what about the exempt through allowances. The net receipts. -
Gd. in the £ on overy £ of £500 over long the nations were content to pression on events. The Foreign many voyagers who revel in the no more than 1s, in the pound on good by, imposing a surtax of say, The existing method of collecting £500 per annum and 6d. for every ace behind them not the chaos of Office speaks through an anonym- exhilarating, roll and pitch of a this grand total! the warlords but the people of an ous "spokesman," and the Shang-ship "salling over the bounding
masters of future income tax appears to be, first, to £ of the next £500, and is, in the £ to the main?" Will hai affair is committed ancient civilisation, welded into a cultural unity through three Vice-Minister, Mr. Quo Tat-ebi, ocean greyhounds stop the spin-fix the rate, then to allow total ex- of the next £1,000. The present thousands years of uniform na-assisted by Dr. Wellington Koo.ning top for a short period each emption of some incomes and abate- surtax on incomes over £2,000 per
various reliefs from the tax with reduced.
The 1s. tax should, whenever pos- tional history.
Sympathy was But who at present speaks for day so that the more enthusiastic ments of others, and then to allow annum might then be considerably felt for the awakening Dragon. Chinn? We cannot fathom. the voyagers may test their sen legs the lden, apparently, of tempering
known as amongst the poorer taxpayers. receipt of the income, whether The liberal
democratic depths of the movement that at awhile the vessel engages in the the high rate to the shorn lambe aible, be deducted at the source on After this, demand is made for pay-weekly, monthly, quarterly or year- sympathy of the world demanded time when events have rallied the fold-fashioned process
ly, and in the case of wages, salaries of opinion of the world to the side"rolling?"
or commialsons the tax could be patience with a resurgence
paid by ineans of stamps. national life which was bringing of Chinn in the bitterest foreign over thirty years this ancient people into the dispute for stream of modern political life, wantonly struck down her surest and effecting the coalescence of guide and most practical state- man, and that failed to make any two widely differing cultures.
and
foc.
This assumption of authority demand for unity in face of the by Chinn's spokesmen, and ac- quiescence in it by foreign gov- craments and peoples, was rude- ly broken into by two disastrous
China. movements in
One was
on
op-
servce
AS
travel
Sen Legs and Spinning Tops. Modern invention has not yet for making means the setting up of the rebel provided a Cantonese Government under the waves stand still, but the gyro- sponsorship of Mr. Iu Han-minstabilizer, the latest contribution
to ship construction, and Mr. Wang Ching-wel, to- gether with the mixed bag of useful a purpose by keeping the vessel on an even keel. For many military leaders opposed for per-
ocean liners years builders of sonal reasons to Goneral Chiang Kai-aliek. The other was the dis have been introducing, step by stop, luxuries such as swimming graceful attack by students
shops, Dr. C. T. Wang and his consequent pools, gymnasiums, motion pic
ture projectors, variety retirement from office. It may be
stock brokers' board rooms, wira- said that the setting up of a caa telophone and still other con- Government at Canton in
veniences which alluring position to that at Nanking was booklets associate with "floating marely a party move: that as both hotels." But hefetofore the lack Canton and Nanking took the of stability in rough weather has greatest care to avoid coming to prevented ocean liners from ac- blows, no moro harm was dona than the attack by the Opposition torparts of the most comfortablo tually becoming the floating coun-
on a Government in a country hostelries ashore. Although gyro- whore constitutional government stabilizers have already has been established; and that at strated their practicability in a the worst it represented no more number of vessels ranging in divisive movement than thong to types from yachts to a plane car- which the country was already rier, one of these Instruments was accustomed. There was, however, recently ordered by a foreign ship- one vory serious difference. The builder for installation in a new Cantonese Government set up its own Foreign Minister who, in-passenger linor. It is asserted by
the manufacturer
demon-
that the r="
"It will last years and you can use it for the next four or five babies."
in-
Small retail traders could make a return of average gross weekly takinga, from which estimates could bo made of weekly net profits upon which tax should be paid weekly, mado sub.. adjustments being sequently on completing the usual annual returns for income tax.
with With regard to persons amall Incomes who are now sxempt. from tax and for whom the la. in the £ might be too onerous, arrange- ments could still be made for abate- ment to ad, in the S. Or, as an alternative, the 6d in the £ might be extended to all persons earning up to £10 per week, allowing additional premium and benefits for insurance.
With income tax at these com- paratively amall rates there should be no need for the numerous exemp tions, allowances and reliefs which so complicate and add to the ex- pense of the present method; and which were not required when the normal tax was Bd, in the £, as in the year 1890.
'QUAKE IN JAPAN.
HAKODATE SHAKEN THREE TIMES YESTERDAY,
Tokyo, Apr, 10, Hakodate was rocked three times by earthquakes this morning. They were the severest that have. been known in that island for many yoars. So far as is known up tó the present, there were no casual ties. Reuter."