26

a

should be increased rather than the reserves raided.

Taxation in Hong Kong is not high and the Committee

is at present considering how the basis of taxation

might be broadened.

For these reasons the Governor now submits

a list of special works to be added to the 1939

provision, at a total additional cost of $799,375.

These would presumably be the continuation or

extension of the five years' programme (see 1 on

53941/38). All of these works are stated to be

urgent.

Apart from the present proposals

expenditure for 1939 is not expected to exceed the

Counting in these proposals,

approved provision.

surpluses at the end of 1939 will on the present

calculation amount to $12,100,000; and the

Governor hopes to balance the 1940 Budget without

touching the reserves if necessary by extra

taxation.

The Governor recently submitted a

proposal involving expenditure on the part of the

Hong Kong Government to the extent of $5,000,000,

for buying out the military from their present site

at Victoria. I am not sure how the present

proposals would be affected by this deal if and

when it is approved; but it seems to me that the

present proposals depend entirely upon expectations

of revenue during the current year, which on the

present showing certainly seem good. The Governor has assured us (paragraph 5 of 4) that if at any

time it were considered necessary to curtail

expenditure

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