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is a matter to be determined by the courts in due course.
7.
Savings Banks should be re-opened as soon as possible
New deposits will not be accepted against old accounts, but will be credited to new accounts. Balances in old accounts outstanding from before the Japanese occupation of Hong Kong should not be paid out pending further instructions from London.
8.
as
The moratorium should be lifted, wholly or partially, soon as is practically possible provided that you are satisfied that the requisite means of payment exist to permit discharge of debt, and courts exist competent to adjudicate claims.
9.
The fiscal and tax laws of Hong Hong prior to the occupation of Hong Kong by the Japanese will be re-introduced and enforced as soon as practicable. Alterations in the procedure and rates of taxation may be necessary but no such alterations or additions should be made without the approval of the War Office.
10.
The recognition of claims to emoluments or pensions of former Government servants will be the subject of separate directions by H.M.G. which will be communicated to you as soon as possible.
11.
Other claims against the Government of Hong Kong in respect of the period prior to the Japanese occupation of the territory will not be paid pending instructions from London.
12.
You will, on behalf of the War Office, control and direct all receipts and disbursements by the Military Administration, and will render to the War Office quarterly accounts in a form to be agreed with your C.F.A.
The account should show the net cash cost of the Civil Affairs Service.
13. (a) You will also maintain approximate records of stores, supplies and services furnished to/by the Civil Affairs Services by/to other Services of the British Army, the Royal Navy, the Royal Air Force and Allied Forces. Where exact costing is considered to involve an unjustifiable expenditure of man-power, approximate estimates of value or estimates in kind will suffice.
(b) Expenditure upon the rehabilitation of private property should be separately recorded. Where no exact record is possible, an approximation should be made. But the War Office (after consultation with the Colonial Office) will in due course issue specific directions as to what recovery should be made in respect of rehabilitated private property.
(c) Expenditure upon the rehabilitation of Government property should be separately recorded. Where no exact record is possible an approximation will be made.
"Services" furnished to the Civil Affairs Service by other Services of the British Army will, of course, include payments to Officers of the Civil Affairs Service by Pay Offices with which no cash adjustment is made by the C.F.A.
14.
inflation.
15.
Your general policy should be framed to guard against
Relief supplies should be issued free only if the consumer has not the means with which to make payment.
16.
The rate of exchange for all purposes will be 1 Hong Kong Dollar equals ls. 3d. and you will at once prolcaim this rate.
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