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Emergency Regulations, Estate Duty, Rating, Prisons, Nurses, Hong Kong University, Stamps, Dogs, Public Places, Telephones, Wild Birds, Asiatic Emigration, Supreme Court, Places of Public Entertainment, Bills of Sale, Bankruptcy, Probates, Births and Deaths, Cemeteries, Public Health and Buildings, Trade Marks, Female Domestic Service, Pawnbrokers, Prospecting and Mining, United Kingdom Patents, Waterworks, Motor Spirit, Entertainment Tax, Gunpowder and Fireworks, Money-lenders, and Volunteers.
9. Factory legislation and legislative provision for compensation for accidents, sick pay and old age pensions such as obtains in the United Kingdom has not been adopted in the Colony where the labour population is mainly alien and fluctuates, coming from or returning to China according to the demand for its services.
# Chapter XV
## PUBLIC FINANCE & TAXATION
The following tables show the Revenue and Expenditure for the five years 1927 to 1931 inclusive.
Year Revenue Expenditure Surplus Deficit 1927 $21,344,536 $20,845,065 $499,471 1928 $24,968,399 $21,230,242 $3,738,157 1929 $23,554,475 $21,983,257 $1,571,218 1930 $27,818,474 $28,119,646 $301,172 1931 $33,146,724 $31,160,774 $1,985,9502. The revenue for the year 1931 amounted to $33,146,724 being $5,657,965 more than estimated and $5,328,250 more than the revenue obtained in 1930.
3. Increased Duties on liquor and tobacco account for $1,750,000 of the increase and higher rates of Port and Harbour Dues for $400,000. The assessed taxes (rates) were raised by 4% and resulted in an increase of about $1,600,000 in 1931 over the figures for 1930. Increased Stamp Duties and an Entertainment Tax brought in a further $1,100,000 and increased Postage Rates $660,000. Land Sales were also up to the extent of $300,000.
4. The expenditure for the year 1931 amounted to $31,160,774, being $1,372,919 more than estimated and $3,041,128 more than the expenditure in 1930.
5. Substantial savings were effected in the Harbour Department, Medical Department, and Sanitary Department by deferring the purchase of new equipment and reducing the maintenance work to a minimum.