AnnualReport-1939 — Page 83

Administrative Reports 行政報告書 All AI Reviewed
Series Prev Next Source

REPORT OF THE SUPERINTENDENT OF INLAND REVENUE

FOR THE YEAR 1939.

The four heads of Inland Revenue are Betting Duty, Entertainment Tax, Estate Duty and Stamp Duties.

After allowing for refunds, revenue for the years 1938 and 1939 amounted

1938. 1939. Betting Duty $238,274.89 $248,713.01 Entertainment Tax $320,027.86 $351,988.95 Estate Duty $1,220,854.17 $721,527.75 Stamp Duties $2,324,948.76 $2,531,108.72 $4,104,105.68 $3,853,338.43

No new enactments affecting Inland Revenue were passed during the year.

Regulations were made under Section 4 of the Stamp Ordinance, 1921, to enable forms of receipt (bound and serially numbered and bearing the address of the maker) to be stamped with an impressed and dated receipt stamp. The response to the facility so provided has been very small, though revenue from receipt stamps generally showed a considerable increase over that of previous years.

During the year there was one prosecution for failure to pay Entertainment Tax, a fine of $15.00 being inflicted.

There were 79 convictions in connection with Stamp Duties, as compared with 213 during 1938. Fines imposed amounted to $950.60.

Penalties for late stamping inflicted by the Collector of Stamp Revenue during 1939 amounted to $747.60. Details are given below:

Agreements and Guarantees $235.00 Receipts $4.40 Promissory Notes $140.00 Charter Parties $119.20 Chinese Shippers' Books $32.30 Mortgages $172.00 Conveyance on Sale $20.00 Bills of Exchange $24.70 $747.60

Edit History

2026-05-10 11:32:14 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
Live
View comparison
AI Proofread
REPORT OF THE SUPERINTENDENT OF INLAND REVENUE FOR THE YEAR 1939. The four heads of Inland Revenue are Betting Duty, Entertainment Tax, Estate Duty and Stamp Duties. After allowing for refunds, revenue for the years 1938 and 1939 amounted 1938. 1939. Betting Duty $238,274.89 $248,713.01 Entertainment Tax $320,027.86 $351,988.95 Estate Duty $1,220,854.17 $721,527.75 Stamp Duties $2,324,948.76 $2,531,108.72 $4,104,105.68 $3,853,338.43 No new enactments affecting Inland Revenue were passed during the year. Regulations were made under Section 4 of the Stamp Ordinance, 1921, to enable forms of receipt (bound and serially numbered and bearing the address of the maker) to be stamped with an impressed and dated receipt stamp. The response to the facility so provided has been very small, though revenue from receipt stamps generally showed a considerable increase over that of previous years. During the year there was one prosecution for failure to pay Entertainment Tax, a fine of $15.00 being inflicted. There were 79 convictions in connection with Stamp Duties, as compared with 213 during 1938. Fines imposed amounted to $950.60. Penalties for late stamping inflicted by the Collector of Stamp Revenue during 1939 amounted to $747.60. Details are given below: Agreements and Guarantees $235.00 Receipts $4.40 Promissory Notes $140.00 Charter Parties $119.20 Chinese Shippers' Books $32.30 Mortgages $172.00 Conveyance on Sale $20.00 Bills of Exchange $24.70 $747.60
Baseline (Original)
A 34 REPORT OF THE SUPERINTENDENT OF INLAND REVENUE FOR THE YEAR 1939. The four heads of Inland Revenue are Betting Duty, Entertainment Tax, Estate Duty and Stamp Duties. to: After allowing for refunds, revenue for the years 1938 and 1939 amounted 1938. 1939. Betting Duty 238,274.89 248,713.01 Entertainment Tax 320,027.86 351,988.95 Estate Duty 1,220,854.17 721,527.75 Stamp Duties 2,324,948.76 2,531,108.72 $4,104,105.68 $3,853,338.43 No new enactments affecting Inland Revenue were passed during the year. Regulations were made under Section 4 of the Stamp Ordinance, 1921, to enable forms of receipt (bound and serially numbered and bearing the address of the maker) to be stamped with an impressed and dated receipt stamp. The response to the facility so provided has been very small, though revenue from receipt stamps generally showed a considerable increase over that of previous years. During the year there was one prosecution for failure to pay Entertainment Tax, a fine of $15.00 being inflicted. There were 79 convictions in connection with Stamp Duties, as compared with 213 during 1938. Fines imposed amounted to $950.60. Penalties for late stamping inflicted by the Collector of Stamp Revenue during 1939 amounted to $747.60. Details are given below:- Agreements and Guarantees $235.00 Receipts 4.40 Promissory Notes 140.00 Charter Parties 119.20 Chinese Shippers' Books 32.30 Mortgages 172.00 Conveyance on Sale 20.00 Bills of Exchange 24.70 $747.60
2026-05-10 11:32:14 · Baseline
View content

A 34

REPORT OF THE SUPERINTENDENT OF INLAND REVENUE

FOR THE YEAR 1939.

The four heads of Inland Revenue are Betting Duty, Entertainment Tax, Estate Duty and Stamp Duties.

to:

After allowing for refunds, revenue for the years 1938 and 1939 amounted

1938.

1939.

Betting Duty

238,274.89

248,713.01

Entertainment Tax

320,027.86

351,988.95

Estate Duty

1,220,854.17

721,527.75

Stamp Duties

2,324,948.76

2,531,108.72

$4,104,105.68

$3,853,338.43

No new enactments affecting Inland Revenue were passed during the year.

Regulations were made under Section 4 of the Stamp Ordinance, 1921, to enable forms of receipt (bound and serially numbered and bearing the address of the maker) to be stamped with an impressed and dated receipt stamp. The response to the facility so provided has been very small, though revenue from receipt stamps generally showed a considerable increase over that of previous years.

During the year there was one prosecution for failure to pay Entertainment Tax, a fine of $15.00 being inflicted.

There were 79 convictions in connection with Stamp Duties, as compared with 213 during 1938. Fines imposed amounted to $950.60.

Penalties for late stamping inflicted by the Collector of Stamp Revenue during 1939 amounted to $747.60. Details are given below:-

Agreements and Guarantees

$235.00

Receipts

4.40

Promissory Notes

140.00

Charter Parties

119.20

Chinese Shippers' Books

32.30

Mortgages

172.00

Conveyance on Sale

20.00

Bills of Exchange

24.70

$747.60

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.