:
ลง
1
£1.10.0
3 0.0
1. 0.0
7. The Committee were of the opinion that solid tyred vehicles could not be prohi- bited, and in order to discourage their use have suggested increased licence fees for such vehicles.
(b) Motor Bicycles.
Not exceeding 200 lbs. Exceeding 200 lbs. Side car, Extra
(c) Hackney Motors.
Seating Capacity
(Excluding the driver)
Seating not more than 6 persons More than 6. not more than 14
14.
•
15
20,
26,
32.
15
In Metropolitan In all other
Police Area.
districts.
£15
£12
30
24
20
45
36
>>
26
60
48
+
32
72
60
84
50
(d) Commercial Goods Vehicles.
Weight unladen.
Not exceeding 12 cwt.
---
Exceeding 12 cwt. but not exceeding 1 ton
1 ton
"
2 tons
31
1
,,
Annual Licence.
£10
16
2 tons
21
25
4
1
''
28
30
J. OWEN HUGHES,
HAROLD T. CREASY,
Director of Public Works.
E. D. C. WOLFE,
Captain Superintendent of Police.
C. McI. MESSER,
Colonial Treasurer.
10
Note: The Amount Spent in 1928 on maintenance of roads open to Motor Traffic is shown in
Annexure II.
Annexure I.
Petroleum Consolidation Act, 1928 Cap. 32.
S. 23. "Petroleum includes crude petroleum, oil made from petroleum, or from coal, shale, peat, or other bituminous substances, and other products, of petroleum".
"Petroleum spirit means such petroleum as when tested in the manner set forth in Part II of the Second Schedule to this Act gives off an inflammable vapour at a tempera- ture of less than 73° Fahrenheit.
Schedule I Fees (5/- to £5) for licences to keep petroleum in different quantities.
Schedule II. Part I. Specification for Test Apparatus for purposes of Act.
Part H. Manner of testing for ditto.
5. As regards a Petrol Tax, it is now generally considered that a Petrol Tax is the fairest method of taxation for motor vehicles as by this means the tax is proportional to the use made of roads. In Great Britain the tax has now been re-introduced. Objec- tions to a petrol tax are any question of rebates where petrol is used for other purposes, or for cars used for particular purposes i.e. doctors cars. In Great Britain there are now no rebates given and the only satisfactory principle is not to grant any rebates. Another difficulty was definition, this is now got over by the definition of light oils introduced into the English Finance Act of 1928. A local difficulty might be smuggling. But as the article is bulky this difficulty, which means smuggling from Canton, would not be real un- less the tax were made much higher, say 40 cents a gallon. The duty on importation to China is considerably more than that proposed for Hong Kong.
There are only about three large firms who import petrol into Hong Kong. It should be easy to license such firms for wholesale dealing and duty collected from these firms on returns periodically given to the revenue authorities, such returns being checked by the difference between Exports and Imports and amount in storage.
6. As it is not advisable to put too great a tax on petrol it becomes necessary to increase the tax on motor vehicles by other means and it is recommended that the system in force in Great Britain be adopted. That is in addition to the Petrol Tax there should be a horse power tax on private vehicles. A seating tax on Hackney vehicles and a weight tax on commercial vehicles i.e. lorries. It is further proposed to treble the last mentioned tax in the case of solid tyred lorries owing to the great damage done to roads by such vehicles.
An extract from the Law Reports for 1928 concerning the recent Petrol Tax is at- tached. (See Annexure II.)
Annexure II.
Extract From Lam Reports, 1928, 18 and 19 Geo. V, Cap. 17, Finance Act.
S. 2 (1).-A customs duty at 4d, per gallon on all imported hydrocarbon oils.
(2) An excise duty at 4d. per gallon on all petroleum oils in United Kingdom at date (in excess of quantities of 10,000 gallons per owner.)
(3) A rebate of 4. per gallon on (1) and (2) duties on "delivery for home consump- tion of any goods other than light oils".
"Light Oils" means "hydrocarbon oils of which not less than 50% by volume distils at a temperature not exceeding 185° C., or of which not less than 95% by volume distils at a temperature not exceeding 240° C., or which gives off an inflammable vapour at a temperature of less than 22.8° C. when tested in manner prescribed by the Acts relating to petroleum".
The method of testing oils for the purpose of ascertaining as above (re distillation and inflammable vapour) shall be such as the Commissioners prescribe.
(9) In this Act "hydrocarbon oils" means petroleum oils, coal tar, and oils pro- duced from coal, shale, peat, or any other bituminous substance, and all liquid hydro- carbons.
14'1