{
*
霉
Iv
mont telefo
OP Y.
Hon. Treasurer,
.I
.A
Enclosure /
-919 FEB 12
By virtue of Section 39 of the Rating Ordinance,
1901, under which Government premises are not rateable, certain houses rented at Kowloon by the Lilitary Authorities for married Non- -Commissioned Officers and men are not assessed.
The Military Authorities take annual leases and should therefore get the houses cheaper than ordinary tenants, who almost invariably take monthly leases. In fact however they are pay- -ing rentals which are in every case higher than the rentals of other tenants with rates added; and the landlord gets the whole benefit of the exemption from rates.
This is obviously not the intention of the legislature, and I submit that, so long as the Military Authorities do not use the diligence of the private tenant in getting houses at the market rate less 13% for rates, their houses should be assessed. The landlords, at the end of present lease at least, can hardly raise # the rentals by the amount of the added rates, if the Military Authori- -ties take up a sufficiently firm attitude.
19th. June, 1911.
(sd.). Fletcher,
Assessor.
5.