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Please address all communications to the Legal Department.

BRITISH-AMERICAN TOBACCO COMPANY, LIMITED.

TELEPHONE N9 B140 VICTORIA {$LINES)

DE 3 USED - BROOMHALL LIEBERS, ABC.

PANTELEGRAPHY "TYBQ'

LEGAL DEPARTMENT.

THE HOME MACHAGHTEN,

Llicator

A. N.RICKARDS Assistant

JK FISKU

W.WIGO

REPPIATT Folicitors.

anam: Apam MACBATCO VIC LONDON

T.C. Maonaghten Eeq.,C.B.E.,

Colonial Office,

Downing Street, S.W.

My dear Terence,

-

527

WESTMINSTER HOUSE.

7. MILLBANK.

LONDON,S.W.I.

19

6th December

22

British-American Tobacco Co.Ltd. is very

largely interested in the Capital of a China Company and under Section 7 sub-section (4) of the Hongkong Ordinance No.31 of 1915 these companies are liable to an annual Capital tax of 4 cents on each $100.

There is some doubt in my mind whether such a tax is not ultra vires and I ehould very much like to get an appointment with Sir John Risley to discuss the matter with

him.

Would you be good enough to ask him to make an appointment for me any day next week except Tuesday morning when I can call

and see him.?

Youre ever,

Fred it hasnaghten

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