43
(see 14661/26)
MEMORANDU M.
HONG KONG.
DEFENCE CONTRIBUTION-BASIS OF ASSISTANCE.
The whole question of the method of was
assessment/raised by the Governor in his
despatch of the 24th June, 1926, with a view
to"arriving at some basis of calculation which
will eliminate the constant difficulties and
differences of opinion to which the present
system is continually giving rise." His
proposal was that in place of the present
method of contributing either the cost of the
garrison, or 20% of the revenue (less certain
exemptions), there should be substituted a
certain percentage of the annual valuation of the Colony
made during the preceding year and the Rating
Ordinance, or the cost of the garrison,
whichever was the less. He suggested the figure
of 12% which he thought would probably produce
*
in 1927 an amount greater than the average of
the military contribution for the previous eight
years. The Governor added, "it would always be
in the mutual interest both of the Colony and
His Majesty's Government that the annual
valuation should be as high as possible.... the
assessor is bound by law to assess in
ticular
way and he has in fact little discretion in the
matter. I mention these points in order to meet
a possible cri ti ci sin that the Colonial Government
might through inadvertance fail to keep the
annual valuation up to its proper amount. #1
Mr. Amery replied that while he agreed
that