Σ
No. 506.
Sir,
17 1 198
GOVERNMENT HOUSE,
HONG KONG.
23rd June, 1938.
11
I have the honour to refer to the provisions
of Hong Kong General Order No. 296 which is founded on
Colonial Regulation No.241. A copy of the General Order
is enclosed for convenience of reference.
It will be
-
observed that paragraph 2 of the General Order authorizes
the Treasurer to write off arrears of revenue not exceeding
$50 each. In addition, arrears of revenue of two classes
are being written off under the authority of officers
other than the Colonial Secretary and the Accountant-
General (who for this purpose has now replaced the Treasurer). They are court fees and fines and hospital fees, the former being written off by magistrates and
the latter by medical officers.
2.
In both these cases the power to write off
the fees or fines may be regarded as a natural extension of the discretion vested in the magistrate or medical officer as the case may be in fixing the original charge.
For example in the case of a fine the magistrate has
discretion as to its original amount and may also review the case and reduce the fine as a judicial act in which case no technical write-off is required. It is only when judicial review is no longer possible that a reduction
or remission becomes a write-off. Similarly a medical
officer
THE RIGHT HONOURABLE
MALCOLM MACDONALD, M.P.,
&c.,
&C.,
&C.