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1. B. A. Tobacco Couthern

Fwdon recommend no. for

taxation.

281.29

N

2. Rose (B.A.T. Co.

DESTROYED UNDER STATUTE

3.0.A.9. Auf

291.27

Suggests witerview with fief. Sundle

2712.28

Intensew with representatives of by:;

Sees

no claim to reconsider decision.

The British American Tobacco Company

have made a fresh proposition, that is, that

im

Cat

Hong Kong should pose an ad valorem none of 40% instead of the 27% they proposed previously.

This is the same rate which is to be imposed in

China.

No.3 shows that Hong Kong were not disposed

to reconsider their decision on the previous

proposal, but I think we should at least give them

the opportunity of refusing this proposal for

a 40% tax. The respective merits of ad valorem

and specific rates are matters for technical

experts but the obvious criticism of the Company's

argument is that they do not appear to have

considered the possibility of reduction in

consumption which might very probably follow the

inevitable increase of price.

It might be useful to refer again to the

Customs and Excise Department, but I do not think

we need wait for their observations before send ing

a copy of No.1 to Hong Kong.

As regards No. 2 I do not suppose

Sir Gilbert Grindle is anxious to see Mr. Rose.

If

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