108
Nature of Modification.
Date
Grounds for Concession.
(2) Exclusion of Items not properly Revenue.
Reimbursements :-
Mechanical Transport Loan
(Mauritius).
1902
Not regarded as "revenue"
Planters Loan (Mauritius).
1903
Widows' and Orphans' Pension
Fund. (Straits).
1903
Not assessed in 1895.
Widows' and Orphans' Pension
1904
do.
Fund. (Ceylon, Mauritius and
Hong Kong).
Refunds of revenue wrongly
1905
Such amounts are not properly
oredited.
(Straits).
Praga Reclamation Fund balance
1906
of.
(Hong Kong).
revenue,
Fund found from revenue already
assessed to military contribution.
Balance of "Quarters for Nursing
Sisters" Fund. (Hong Kong).
1910
·
đo -
Refunds of revenue wrongly
1910
⚫redited (Hong Kong, Mauritius
and Ceylon).
1911
Such amounts are not properly
revenue,
Payments to Seconded Officers
1919
do
Pension Funds. (Straits).
Repayment to revenue in respect
1919
- do.
of reduced loss on Rice purchases.
(Hong Kong).
Receipts accruing in respect of
returned stores (Hong Kong).
1922
Adjustment of exchanges (annual
1922
valuation of sterling investments)
(Hong Kong).
Represents realization of
capital.
Not real revenue only paper,
accounting.
Refund of revenue (Repayment to
Brtuish America Tobacco Company in respect of rebate on duty paid previous year).
Shing Num Valley Water Works
(Repayment to revenue out of loan of $2,000,000 capital expenditure defrayed from revenue).
1928
Not properly revenue.
1928
The # 2,000,000 expended from
revenue had already been subject to assessment.
(3) Exclusion of Ei scellaneous Items.
River and Harbour Improvements.
(Straits).
1906
Revenues raised for the work would be for the purpose of expenditure that would in the end increase the normal revenue,