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HONG KONG LEGISLATIVE COUNCIL,
Chau Tsun n
167
even criticism, however strong, might be construed as revealing any general attitude of antagonism by the Chinese, fortunately comes from source which we have all learnt to regard as committed, as a matter of policy, to systematic distortion.
a
As representing the Chinese community, and by that I mean not only those whose loyalty arises from their British birth but all who have enjoyed for either longer or shorter periods the privileges of citizenship in this Colony, I have to refute in the most unequivocal terms that such opposition, as has already been voiced against the introduction in income tax, is associated with any unwillingness to share in full measure whatever sacrifices which are being claimed from all citizens of the British Empire. I go further and say that far from the adoption of any hesitant attitude towards the raising of a special war contribution by this Colony, it is the general desire of the Chinese community to see that in due course such a contribu- tion be made and in a manner which will be worthy of and do credit to the loyalty of all sections of the community of this Colony.
The Chinese community is far from being insensible of the urgent and special financial needs of the Colony, and they realise that these call for consideration of new methods of raising revenue.
The opposition to the introduction of Income Tax which it is my duty to emphasise, is based on the firm conviction that its practical implication is so fraught with difficulties, that it will not only fail in its object but may bring in its train repercussions and complications in spheres which might not normally be associated with the collection of revenue.
Were the difficulties with which we are faced only of a practical nature I would consider any form of opposition which did not attempt to offer any solution as being inadequate, but as I am convinced that this revolutionary method of raising revenue in this Colony is going to place us in a position where not merely the prosperity but the whole financial structure may be imperilled, I must deprecate even prolonged considerations directed towards solving the various practical difficulties, many of which have been already voiced by public bodies and in the Press.
I feel that in considering the question of Income Tax in this Colony, where the Chinese business population predominates, we should exercise a sense, not merely of scientific but more particularly of what I might describe as "psychological" economics. We are faced by the undeniable fact that the introduction of Income Tax in a wholly or predominently Chinese community has always proved a failure and as, obviously, there is a reason for this which might be easily ascer- tained or, on the other hand, evade the most vigilant inquiry, it is my view that without an answer to this question, an answer which would enable us to distinguish conditions in this Colony from countries where the experiment has failed, we are not justified in proceeding with the matter.
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