54002/40.
6th December, 1940.
63
15
Dear Wheeler,
I am sorry you have not had an earlier reply to your letter to Turnbull of the 16th September about the Hong Kong War Revenue Ordinance 1940. Turnbull's period of secondment to this office ended in August last and he is now Colonial Secretary in British Honduras, whither I am afraid your letter was re-directed. On receipt of it Turnbull cabled to us that he had received it and asked us to get a repeat. reply. I have been trying since without success to
find out from the Admiralty here what your letter was about, but I am afraid until we received your memorandum No. C.E.16674/40 of the 3rd December addressed to the Establishment officer our enquiries were in vain.
I now enclose copies of Hong Kong Ordinance No. 13 of 1940 and of ordinance No. 29 of 1940 which amended it as regards assessment for salaries tax. I do not know whether your employees in Hong Kong are liable to United Kingdom income tax; if so they are exempt from the Hong Kong salaries tax under Section 8, proviso 4).If they are not the question of the salary assessment is, I think, clearly covered by Section 3 of Ordinance No. 29 of 1940.
We have not communicated with the Government of Hong Kong on the points raised in your letter. If you would like us to make representations on any of them you will no doubt write to me again.
Yours sincerely,
(Sgd.) W.B.L. Monson.
W. J. WHEELER, ESQ.
Admiralty (C.E.III).
Bath.