47

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and enacted certain provisions deemed to be incorporated in future Ordinances regulating similar undertakings; No. 55 provided for the control of lighting by the Governor in Council on occasions of emergency or by way of experiment; No. 59 prohibited the sale before the 1st June, 1937, of Coronation Souvenirs without a clear indication of their origin.

8. The subsidiary legislation covered a wide range of subjects including:-Supreme Court, Marriage, Evidence, Protection of Women and Girls, Vagrancy, Merchant Shipping, Rating, Rope Company's Tramway, Midwives, New Territories Regulation, University, Holiday, Vehicle and Traffic Regulation, Asiatic Emigration, Boarding-House, Importation and Exportation, Ferries, Societies, Plants, Registration of Imports and Exports, Wild Birds, Rating (Refunds), Post Office, Public Revenue Protection, Dogs, Watchmen, Motor Spirit, Liquors, Tobacco, Opium, Pensions, Factories and Workshops, Police Force, Prisons, Companies, Volunteer, Mercantile Marine Assistance Fund, Miscellaneous Licences, Naval Volunteer, Adulterated Food and Drugs, Public-Health (Food, Sanitation and Animals and Birds), Buildings, Hawkers, Official Signatures Fees, Deportation of Aliens, Quarantine and Prevention of Disease, Hong Kong Government Service (Levy on Salaries), Telecommunication, Pleasure Grounds and Bathing Places and Air Navigation.

# Chapter XV

## PUBLIC FINANCE & TAXATION

The following tables show the Revenue and Expenditure for the five years 1932 to 1936 inclusive.

Revenue Expenditure Surplus Deficit 1932 $33,549,716 $32,050,283 $1,499,433 1933 32,099,278 31,122,715 976,563 1934 29,574,286 31,149,156 $1,574,870 1935 28,430,550 28,291,636 138,914 1936 30,042,984 29,513,520 529,464

2. The revenue for the year 1936 amounted to $30,042,984, being $3,371,139 more than estimated, and $1,612,434 more than the revenue obtained in 1935. Owing to lower exchange the revenue included an item of $161,505.48 being the profit in dollars on the realization of sterling securities.

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