60

logically have been exempted

from assessment, and he has no

doubt that the Army Council

referate the fat treatment undertaking of the New Territory

Water Works and

of

havd

would agree. In fact, the

revenue from land sales, which

has amounted since 1896 to

approximately $24,450,000, very

considerably exceeds the amount

of the investments at present

held by the Hong Kong Government.

his P. Cunliffe Lister.

Thomas therefore considers

that these investments could

reasonably be regarded as having

been wholly made out of the

proceeds of land sales, and that

income from them might reasonably

be regarded as wholly exempt from

military contribution. He would be glad to know whether the A. C. agell.

E In this, as in the

matter of the deduction of an

allowance on capital expenditure

on Water Works met from revenue,

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