Hong Kong Annual Administration Reports, 1841-1941
PAPERS RELATING TO
within the annual income. For the last three years the Revenue and Expenditure has been as follows:-
Revenue.
£
1878 197,424
1879 200,853
1880 222,905
Expenditure.
£
1878 189,692
1879 193,097
1880 197,502
3. The chief items of this Revenue consist of the house taxes, the Government opium monopoly, the Crown rents, stamps, postage, taxes on shipping, licenses on the manufacture and sale of spirits, and various fees under the Emigration, Shipping, and Registration Ordinances. Sir Hercules Robinson, in a Despatch which was laid before the House of Commons in 1865, expressed the opinion that nearly 98 per cent. of this Revenue was paid by the Chinese inhabitants of Hong Kong. I am disposed to think Sir Hercules Robinson rather over-rated the amount contributed by the Chinese. It is difficult to determine it with accuracy, but as far as I can ascertain, the Chinese pay more than 90 per cent. of the Revenue; and the amount they give to the State is certainly increasing in proportion every year. It will, doubtless, before very long reach the figure estimated by Sir Hercules Robinson.
4. The incidence of this taxation seems at first to be rather unfair, but in an Oriental community it would be difficult, if not impossible, to have it otherwise than it is. Whilst the largest item of revenue, the House Rates (£47,916), falls on householders alike, the second largest item, that from the Opium Farm (£42,708), falls on the Chinese only. The foreign-built shipping, a considerable amount of which is now getting into the hands of Her Majesty's Chinese subjects in this Colony, pays the small tax of one cent. per ton, whereas the junks that assist in the commercial movement of Hong Kong pay fees for licenses, anchorage, passes, and clearances which amount to nearly two cents. a ton. As the emigration with which the Ordinances of the Colony deal is Chinese emigration, the fees in connexion with it fall ultimately on the Chinese.
5. On the other hand, the spirit licenses and some items under the Stamp Ordinance probably fall in proportion more on the small European population than on the native community. But whatever may be the actual incidence of the taxation, it is on the whole lighter than the taxation in any other British Colony with which I am acquainted.
6. Hong Kong is a free port. We have no Income Tax. We have no Public Debt. A moderate surplus (less than one year's income) is now invested in sound Colonial securities. In short, the foreign merchants of Hong Kong have the advantage of
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Hong Kong Annual Administration Reports, 1841-1941
PAPERS RELATING TO
within the annual income. For the last three years the Revenue and Expenditure has been as follows:-
Revenue.
£
1878
197,424
1879
200,853
1880
222,905
Expenditure.
£
1878
1879
1880
189,692
193,097
197,502
3. The chief items of this Revenue consist of the house taxes the Government opium monopoly, the Crown rents, stamps, postage, taxes on shipping, licenses on the manufacture and sale of spirits, and various fees under the Emigration, Shipping, and Registration Ordinances. Sir Hercules Robinson, in a Despatch which was laid before the House of Commons in 1865, expressed the opinion that nearly 98 per cent. of this Revenue was paid by the Chinese inhabitants of Hong Kong. I am disposed to think Sir Hercules Robinson rather over-rated the amount con- tributed by the Chinese. It is difficult to determine it with accuracy, but as far as I can ascertain, the Chinese pay more than 90 per cent. of the Revenue; and the amount they give to the State is certainly increasing in proportion every year. It will, doubtless, before very long reach the figure estimated by Sir Hercules Robinson.
+
4. The incidence of this taxation seems at first to be rather unfair, but in an Oriental community it would be difficult,'if not impossible, to have it otherwise than it is. Whilst the largest item of revenue, the House Rates (47,9162); falls on householders alike, the second largest item, that from the Opium Farm (42,7087.), falls on the Chinese only. The foreign built shipping, a considerable amount, of which is now getting into the hands of Her Majesty's Chinese subjects in this Colony, pays the small tax of one cent. per ton, whereas the junks that assist in the com- mercial movement of Hong Kong pay fees for licenses, anchorage, passes, and clearances which amount to nearly two cents. a ton. As the emigration with which the Ordinances of the Colony deal is Chinese emigration, the fees in connexion with it fall ultimately on the Chinese.
*
5. On the other hand, the spirit licenses and some items under the Stamp Ordinance probably fall in proportion more on the small European population than on the native community. But whatever may be the actual incidence of the taxation, it is on the whole lighter than the taxation in any other British Colony with which I am acquainted.
6. Hong Kong is a free port. We have no Income Tax. We have no Public Debt. A moderate surplus (less than one year's income) is now invested in sound Colonial securities. In short, the foreign merchants of Hong Kong have the advantage of
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