Nature of Modification.

(4) Exemptions refus ed.

Date

Petroleum Tax. (Straits)x

1907

profit.

Government Buildings let for x

(Straits).

1907

District Collections. (Straits.)

1907

Postal Agencies in China.

1908

(Hong Kong).

Protion of revenue equal to cost of Special Services. (Straits).

1908

93

Reasons for Refusal.

The tax was raised to meet

losses caused by new mode of raising opium revenue, but all new revenue is liable to assessment and changes in mode of raising revenus do not justify reduction of contribution,

Part of the revenue in

1895. Assessment on het receipts would involve reconsideration of percentages.

Hospital Charges and School Fees. 1909

(Straits).

Education Rate levied by Central

and paid to Education Board.

(Straits).

1909

Fresh taxation until such time as); 1911

revenue derived therefrom should exceed loss on opium revenue.

(Straits.)

Cost of preventive service

1911

instituted owing to Goverment Opium policy.

Increased expenditure on local

volunteers, prisoners of war &c. 1.0., Imperial or quasi Imperial services.

1916

(Straits).

Government Buildings let for

1921

profit.

(Hong Kong).

Part of the revenue in 1895

and exemption would involve reconsideration of percentage.

-do-

Though new it would defray

expenditure previously

charged upon general revenue and thus involve reconsideration of percentage.

(The Treasury view was that the revenue should be subjected to contribution like all new revenue. If the Colony became financially

( embarrassed the Treasury would

prefer to give a grant in-aid (see also under Petroleum Tax (above).

No revenue is earmarked

specially for such services

which are merely extensions of expenditure incurred in peace time.

(See also above).

ал

of

as ful

* See also paral 23 of the enclosure to .01 lotter No.

16/Abroad/276.1.) to the Treasury of 25.4.29.

2 END

"Pril

1929

18280

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