69
HONGKONG LEGISLATIVE COUNCIL
it has not been found possible to include in the 1927 Estimates any vote for Special Expenditure to carry out the recom-
mendations of the Bathing Beaches Com- mittee. The report involves considerable investigation and estimates could not be prepared in time for the Budget.
The various grants in aid of scientific and other institutions have been carefully revised and changes made where the cir- cumstances appeared to justify them.
Sub-head 40 shows a small increase as the result of certain amendments in the Rent Allowance Scheme introduced to remove anomalies. These have already received the approval of the Finance Committee,
CHARITABLE SERVICES
These like the services under the last head have been carefully reviewed; the only alteration of importance is the in- crease in the vote for the Alice Memorial and Affiliated Hospitals. This is in ac- cordance with the request expressed by our late fellow member, the Hon. Mr. P. H. Holyoak, in the debate on the Budget last year. An increase in the vote for the present year has already received the approval of the Finance Committee.
A small vote is provided to assist the Cheung Chau Kaifong in its work for the improvement of the amenities of Cheung Chau.
This brings, Sir, to the close of my review of the Budget and I know that the Government can rely on Honourable Members to give to it that careful atten- tion which the importance of the subject demands. The Government expects and welcomes criticism of its proposals, know- ing that the Unofficial Members are at one with itself in working for the com- mon good of the Colony.
I must apologize to Honourable Mem- bers for the length, and, I fear, the dulness of my remarks. It has been difficult to restrict them within a reason- able compass, and for their dreariness I must plead my lack of personal know- ledge due to a very short residence here and to a pressure of work which has
prevented me from obtaining that close personal acquaintance with places and people which is so eminently desirable. So far as the Estimates themselves are concerned. Apart from the manner of their presentment to Council, my short comings are, I am sure Honourable Members will agree, more than counter- balanced by the unrivalled knowledge of the Colony and the intense personal in-
own
terest with which Your Excellency has supervised their preparation.
I opened my remarks, Sir, on a note of optimism and I would close them on a similar note, but I cannot close them without expressing my indebtedness to the Assistant Colonial Secretaries and to the staff of the Colonial Secretary's Office for their able and willing assistance which has
gone far to lighten the burden
Estimates, of preparing the always a considerable task and parti- cularly so when the Colonial Secretary is I have remarked before is justified by new to the Colony. A sober optimism as
tend that the Colony has not suffered the present outlook. We do not pre- from the machinations of its enemies, but it is not the desert island its detractors would like the world to believe; and I venture to think that the Budget now presented is one among other proofs of the inherent vitality of this important British Colony.
THE COLONIAL TREASURER second- ed, and the Bill was read a first time.
Liquor Taxes
THE COLONIAL SECRETARY — On Your Excellency's instructions I rise under Rule 28 of the Rules of Debate of this Council, and move for leave to introduce, taxation. The impossibility of giving prior without notice, an urgent motion regarding notice regarding motions involving taxa- tion is universally recognised in all legis- latures and I have no hesitation in asking for this permission.
Permission having been granted by Council, and copies of the motion having been distributed to Honourable Members, the Colonial Secretary continued-Copies of the motion I am about to move Your Excellency's instructions and by leave of the Council have been dis- tributed to each member of Council. I now formally move as follows:-
on
HONGKONG LEGISLATIVE COUNCIL
38 70
That pursuant to section 41 (1) of the Liquors Consolidation Ordinance, 1911, Ordinance No. 9 of 1911, on and after the 15th day of October, 1926, the duties to be paid upon intoxicating liquors heretofore or hereafter imported into, distilled, made or prepared in the Colony shall be assessed as follows:-
PART I
European Type Liquor
On all liqueurs, and on all champagnes and other
sparkling wines
On all brandy, gin, rum, whisky and other spirituous
liquors
On all port, sherry and madeira..
On all other still wines
On beer, porter, cider, perry and stout
On all intoxicating liquors above the strength of 18 degrees under proof, for every degree above such strength, in addition to the appropriate duty as above
PART II.
Chinese Type Liquor
On all Chinese spirits containing not more than 25
per cent of alcohol by weight...... For every one per cent. of additional alcoholic
strength by weight
PART III
Japanese Type Liquors
$10.00 per gallon
8.00
4.00
3.00 "?
0.40
17
++
++
0.07 "
*
1.20 "
0.05 J
**
On all sake containing not more than 25 per cent.
of alcohol by weight
1.20 35
**
For every one per cent of additional alcoholic
strength by weight
0.05
FFT
>
PART IV
Other Liquors
10.00
On any intoxicating liquor which is not specifically mentioned or referred to in the foregoing parts I., II., III. Provided that it shall be lawful for the Superintendent of Imports and Exports, in his discretion, to assess the duty on any such intoxicat- ing liquor at such lower rate as is provided in parts I, II and III. above for the liquor which the Superintendent shall deem to approximate most nearly to such intoxicating liquor.
And that on all spirits distilled within the boundaries of the Colony of Hong Kong there shall be allowed a deduction of ten cents per gallon from the duties heretofore enumerated.
And further that the resolutions of this Council which are set out on pages 440, 441 and 442 of the Regulations of Hong Kong, 1844-1925 under the heading "Resolution of the Legislation Council" shall cease to have effect on the coming into operation of the foregoing resolution."