12

82

COLONY OF

HONG KONG.

Statement of Revenue in the Year 1949/1950, under

Heads and Sub-heads.

Estimated.

Actual.

13

Heads and Sub-Heads as Compared with the Estimates.

Increase.

$

1.—DUTIES.

1. Import Duty on Hydrocarbon Oils

5,750,000

2.

Liquor

3.

"

4.

Perfumed Spirits

Tobacco

6,000,000

250,000

16,250,000

13,186,477.41

9,917,948.03

7,436,477.41

3,917,948.03

411,973.26

"

35,449,009.23

161,973.26

19,199,009.23

5. Duty on

Liquor

locally manufactured

2,500,000

3,977,900.56

1,477,900.56

6. Duty on Proprietary Medicines

and Toilet Preparations

2,500,000

3,779,572.39

7. Duty on Table Waters

1,000,000

2,074,182.12

1,279,572.39

1,074,182.12

Total

34,250,000

68,797,063.00

34,547.063.00

2. ASSESSED TAXES,

1. Assessed Taxes (Rates) Hong

Kong

2. Assessed Taxes (Rates) Kowloon

3. Assessed Taxes (Rates) N.T.

10,000,000

5,500,000

16,300

11,988,203.86

7,274,440.06

1,988,203.86

1,774,440.06

24,198.90

7,898.90

Total

15,516,300

19,286,842.82

3,770,542.82

3.-INTERNAL REVENUE,

Decrease.

1. Bets and Sweeps Tax

2. Dance Halls Tax

3,500,000 375,000

6,027,673.15

į

626,064.20

2,527,673.15 251,064.20

3. Earnings and Profits Tax

40,000,000

38,817,595.66

1,182,404.34

4. Entertainment. Tax

3,500,000

7,423,641.13

5. Estate Duty

2,000,000

2,936,066.44

3,923,641.13

936,066.44

Carried Forward

49,375,000

55,831,040.58

7,638,444.92

1,182,404.34

Carried Forward

49,766,300

88,083,905.82

38,317,605.82

Explanatory Remarks.

Greater demand and larger exports to

interior of China.

Greater demand from the public due

to population increase.

Increased number of factories and

greater local demand,

Increased rate of tobacco duty and more consumption of the cheaper brands of cigarettes.

More manufactured liquor produced to cope with the increased public demand.

Greater demand by the public

(increased population).

Increase of duty from 24 cts. to

48 cts.

Increased assessments and new

buildings.

Increased assessments and new

buildings.

Increase in number of rateable

properties.

More Cash Sweep tickets sold. Better business owing to increase in

population.

Dislocation caused by the necessary though temporary removal of cer- tain records from the Department. Better business and more theatres

owing to increase in population. More large estates than anticipated.

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