Sect: File 16/4841/48.

To

SAVINGRAM

Secretary of State for the Colonies.

From the Governor, Hong Kong.

156

30

CONFIDENTIAL.

Date 20d

October, 1948.

No. 699

(25) a 54126/5/48

(Mr. J

slipro

Paragraph 3(c) of your despatch No.302 of the

25th September 1948.

Financial Position and Policy.

For the first six months of the financial year 1948/49 revenue totalled $82,244,465 as against the estimate for twelve months of $151,407,950.

Comments at

(34)

2.

Following are details of principal Heads of revenue -

Tobacco Duty

Liquor Duty

Estimate 12 months.

$25,000,000 ✓

8,200,000

6,850,000

کیا

Actual 6 months.

$7,206,610

5,031,896

5,005,966

Other Duties

Assessed Taxes

·

11,000,000

7,613,894

Earnings and Profits

Tax

40,000,000 ✓

ކ

14,024,930

Stamp Duties

7,500,000

7,689,952

Post Office

4,109,532

(24)

AL.

6,200,000

104

503M

3,

It will be seen from these figures that apart from Tobacco Duty and Earnings and Profits Tax, revenue for the first half of the year has been satisfactory. The Acting Commissioner of Inland Revenue assures me that now that his staff position is somewhat less acute, the full estimate will be reached, but the position regarding Tobacco Duty is less satisfactory. The shortfall here is due to two factors. One is the fact that by far the largest single importer, the British American Tobacco Company, drew from bond during the past financial year sufficient leaf to cover the needs of his local factories for many months, and has drawn none as yet during the present year. The other factor is the policy of this Government in co-operating in the suppression of smuggling into China. There is little doubt that in the past much duty paid tobacco was smuggled into China, but this traffic has now decreased very considerably.

4.

There is nevertheless every reason to hope that the estimate of revenue will be reached and in all probability exceeded, especially if Tobacco Duty recovers.

5.

Apart from this, certain pre-war balances, totalling approximately $3,000,000, have been recovered and will be transferred to revenue in the course of this year. It is hoped that the long outstanding accounts due from the War Office and the Governments of India and Burma, to which reference is made in your despatch No.303, will also be paid during this year.

6. The exact...

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