C.D. & W. sources for projects in the New Territories,

I said that I was considering, with the assistance of

the Financial Secretary, possible means of securing

further revenue by increasing taxation in various

directions and by other methods and that I should be

addressing you separately on this point in due course. Your telegram No. 677 of the 14th July crossed my

despatch of the 13th. In it you gave reasons why

increased taxation of tobacco and Chinese and European

liquor would not be advantageous and why an extended

You also purchase tax is impracticable at present.

3.

explained that there would be violent opposition in

the Colony at the present juncture to any suggestion that a revenue surplus, depleted by charges which appear to be still regarded by certain elements as properly imperial commitments, should be re-instated by additional taxation

I appreciate your difficulties in this matter, but nevertheless I should have hoped that as the charges in

question were taken into account when the financial

settlement was reached with His Majesty's Government, terms of which, as stated in your telegram No.526, were accepted by the Legislative Council, it would be recognized that opposition to additional taxation could not be justified

on the grounds indicated.

the

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4. I appreciate that this political objection may make unwelcome any substantial proposals for immediate additional taxation, but I am bound to say that even if charges such as you refer to had not to be met, there would still be need for considerable additional revenue in the years to come, in order to assist in the provision of large items of capital, rehabilitation and development expenditure e.g. the Tai Lam Chung Reservoir project, about which I am separately addressing you. confident therefore that in spite of the latest estimate which places the 1947/48 surplus at $50,000,000 (see paragraph 3 of your telegram No.677) you will maintain your efforts to exploit all possible sources of revenue as and when opportunity permits;

-

I am

(53687/48)

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and

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