13. Seo.3(2) empowers the D.O.C.A.0. to alter the amount of the rates and prescribe temporarily reduced rates for any distriot, area or village or for any tenement or class of tenements and also temporarily to exempt from rating.
·14.
Sections 5 and 20 might read curiously to anyone who does not know Hong Kong but the Chinese always hoard past receipts and bring them along when paying Crown rent or rates and the provisions will not seem unreasonable to them. Productio may accord much valuable information.
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15. I have made no provision for appeals to the Courts. Our Military Courts Just could not deal with rating problems at anyṛate in addition to their other work. The population will have to be content, during the emergency period, with a fair review (sec.8)
16. We shall doubtless find that in many cases rates are in arrears owing to owners having (sometimes with the best of motives) left during the enemy occupation. Many may not have the money to pay off such arrears. We shall have to be pre- pared to accept payment of "current" rates, waiving the matter of arrears for settlement after mature consideration. I have sought by section 6 (2) to preserve the Crown's rights (re-entry etc.) in respect of past defaults.
17. The old principles as to refunds (again without appeal to the Courts) have been preserved, including the more modern variation of refunds in respect of unoccupied floors.
(signed) T.M. Hazlerigg.
•
18.5.45.
Mr. MacDougall
Even
If it agreed that rating should continue in spite of the difficulties, it will be necessary to procure considerable staff, Pre-war, there were one Assessor, three Assistant Assessors, one Clerk, and one Tenement Officer. so under the pressure of war work (including Billeting), no new valuation roll was prepared in 1941. If it is necessary to make a complete new assessment, and collection is to be made quarterly, one S.0.1., dne 3.0.2. and two S.0's 3* might be considered the minimum. There is already provision for one S.0.2 and one S.0.3 (Billeting), but it might be better to keep the two departments separate.
(signed) J.J. Cowperthwaite.
22.5.45%
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