3.

29

END

to extend this period of 10 days up to 28 days additional,

had an application in writing stating the reasons been made

to him within the ten days. No such application was made, and

the Form 1 was returned two days late. The Form 1 was sent

on 20th October, 1938, and returned on 1st November, 1938.

6. With regard to the last paragraph in Mr. Ip's letter

of the 30th January, 1939, addressed to His Excellency Sir

Geoffry Northcote, K.C.M.G., in Hong Kong, appeal to the court

is the remedy provided by the Ordinance for over-assessment, or

incorrect assessment of any kind. This system, which is similar

to that in use in Northern Ireland and Scotland, works well,

and is best suited to local conditions.

7.

When Mr. Ip called to see me about this assessment I

explained to him, apparently without effect, the reasons for the

old assessment being so much below the interim assessment.

Obviously Mr. Ip has consulted no valuer, lawyer or

architect and, in my opinion, this appeal is frivolous, as was

his appeal in the case of the Haw Par Mansion.

8.

(Sgd.) J. Ring.

Assessor.

5th April, 1939.

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