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copy of which I also enclose. An examination of Mr. Messer's figures will show that if the population of Hong-Kong were called upon to pay a revenue per head equal to that paid in Singapore, the revenue of this Colony would be increased by $2,133,763, and, having regard to the relative difference in the volume of trade, and apparent soundness of investments, and the ease with which the taxes are levied in Singapore, this sum may be looked upon as a moderate estimate of possible increase if any increase of taxation here were considered advisable.

5. I have gone thus fully into this matter as I feel that it is important that the true proportion between Hong-Kong and Singapore in the value and volume of business and capacity for raising increased revenue, if necessary, should be laid before you, and the claim clearly stated, that having regard to its greater distance from home, its greater expense of living, and its greater wealth, the Colony of Hong-Kong should pay the members of its Civil Service salaries at least equal to those paid in Singapore and the Federated States.

I have the honour to be,
Sir,
Your most obedient
Humble Servant,
H. Mayesube
GOVERNOR, &C.

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