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that it is pretty steep to tax a seaman (or anyone else for that matter) who is only three months in the Colony and may never be there again. In the United Kingdom we treat a man as resident if he comes here year after year for three months a year, but the occasional visitor is not resident unless he is here for six months in the year of assessment. In the Colonies also the six months rule is practically, if not wholly, universal (see Clause 25 of the Model Ordinance); is there any reason why Hong Kong should be less generous? The present rule cannot be due to an urgent need for revenue wherever it can be found, or the rates of tax would not be so light.
Yours sincerely,
R. Linis
مه
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