9766.
No. 141.
(SOUTH AFRICA.)
1
SIR,
LAW OFFICERS to COLONIAL OFFICE.
Royal Courts of Justice, May 6, 1897.
We were honoured with your commands, signified in Mr. Wingfield's letter of the 4th instant, stating that he was directed by you to transmit to us a trans- lation of a Law of the South African Republic, No. 24 of 1896, under which a War Tax on non-resident landlords was leviable, and also a copy of a Despatch from Her Majesty's late Acting Agent at Pretoria giving a history of the legislation on the subject.
That a translation of earlier legislation was also enclosed.
Art. 14 of
1883.
That it would be seen that throughout this legislation the principle adopted was that Law 2 of of imposing on the non-resident landlord a tax which did not fall upon the burgher who Resolution,
1886.
was liable to military service, but that while the latter might be only partially called Aug. 4, out for service, the tax on the former must apparently be levied generally.
That Mr. Wingfield was to draw our attention to our Report of the 28th of January* regarding a tax imposed on transport riders residing abroad, the incidence of which seemed to be somewhat analogous to that of the War Tax.
That Mr. Wingfield was to inquire whether, in our opinion, the provisions of Law No. 24 of 1896 constituted an infraction of Article XIV. of the London Convention.
We have considered the question, and in obedience to your commands have the honour to
Report-
That in our opinion, Law No. 24 of 1896 does not constitute a breach of Article XIV. of the Convention of London of 1884.
The tax in question is to be levied on all non-resident landlords alike; they cannot be called upon to bear their share of personal service, and, in our opinion, there is nothing in the London Convention to prevent the South African Republic providing that non- resident landlords, without distinction of nationality, should contribute towards the defence of their property.
•
The principle of our Report of the 28th January 1897* covers this case.
We have, &c.
The Right Hon. J. Chamberlain, M.P,
RICHARD E. WEBSTER, ROBERT B. FINLAY.
No. 125.
#95306.-20.
25.-5/97.
PUBLIC RECORD OFFICE
Reference :-
PIC.O. 885
14 PUBLIC RECORD OFFICE, LONDON
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