| Act of Colonial Legislature or other Authority under which levied | Description | Rate |
|---|---|---|
| Section 33 of Ordinance 26 of 1891, and Schedule of Ord., Table 7 | For every Ship entering Hongkong | 24 cents per ton |
| All Steamers plying only between Hongkong, and Canton or Macao, and entering the Waters of the Colony by Day, and all Chinese Junks | Free | |
| All Steamers plying only between Hongkong, and Canton or Macao, and entering the Waters of the Colony by Night | 1/2 of a cent per ton |
###ASSESSED TAXES
| Location | Rate |
|---|---|
| In the City of Victoria | 10% |
| In that portion of the Hill District bounded on the North, South and West by the 600-foot contour, and on the East by a line drawn North and South passing through the Wanchai Gap; and in such other portion of the Hill District as may be hereafter, by order of the Governor, notified in the Gazette | 8% |
| In the remaining portion of the Hill District | 12% |
| In Yanmati and Kowloon Point | 10% |
| In Hunghom | 8% & 10% |
| In Mongkoktsui | 9% |
| In Lolunghang | 7% |
| In any other place | ... |
The Rates are payable quarterly in advance within the first month of each quarter. These Rates are chargeable on, and recoverable from the owners of the Tenements in respect of which the above assessments have been made.
| Licence Type | Rate | Authority |
|---|---|---|
| AUCTIONEERS' LICENCE | $300 yearly | Ordinance 21 of 1887 |
| Billiard Tables and Bowls: Alleys Licences | $50, $25 | Ordinance 21 of 1857 |
| BOARDING-HOUSE LICENCES | ... | Section 17 of Ordinance 26 of 1891 |
| BOAT LICENCES: | Ordinance 26 of 1891, Sec. 39, and Schedule of Ordinance, Table | |
|  Cargo Boats | ||
|   1st Class Boat, 800 piculs capacity and upwards | $20.00 | |
|   2nd Class Boat, under 800 and not less than 450 piculs capacity | $10.00 | |
|   3rd Class Boat, under 450 and not less than 100 piculs capacity | $5.00 | |
|   4th Class Boat, under 100 piculs capacity | $3.00 | |
|  Lighters | ||
|   1st Class Lighter, 6,000 piculs capacity and upwards | $35.00 | |
|   2nd Class Lighter, under 6,000 and not less than 4,000 piculs capacity | $30.00 | |
|   3rd Class Lighter, under 4,000 and not less than 2,000 piculs capacity | $25.00 | |
|   4th Class Lighter, under 2,000 piculs capacity | $20.00 | |
|  Rowing Boats plying for hire for Passengers only | ||
|   1st Class boats measuring upwards of 40 feet in length | $10.00 | |
|   2nd Class boats measuring from 30 to 40 feet in length | $7.00 | |
|   3rd Class boats measuring from 20 to 30 feet in length | $5.00 | |
|   4th Class boats measuring from 12 to 20 feet in length | $3.00 | |
|   5th Class boats measuring less than 12 feet in length | $1.00 | |
|  Village Boats, Cinder Boats, Bum Boats, Fishers' Boats, and Marine Dealers' Boats | ||
|   1st Class boats measuring upwards of 40 feet in length | $5.00 | |
|   2nd Class boats measuring from 30 to 40 feet in length | $3.00 | |
|   3rd Class boats measuring from 20 to 30 feet in length | $2.00 | |
|   4th Class boats measuring from 12 to 20 feet in length | $1.00 | |
|   5th Class boats measuring less than 12 feet in length | $0.50 | |
|  Water Boats | Same as Rowing Boats | |
|  Fish-drying Hulks | ||
|   1st Class Hulk, 2,000 piculs capacity and upwards | $20.00 | |
|   2nd Class Hulk, under 2,000 and not less than 1,000 piculs capacity | $15.00 | |
|   3rd Class Hulk, under 1,000 piculs capacity | $10.00 | |
|  Other Boats not specified above | ||
|   1st Class Boat, 800 piculs capacity and upwards | $20.00 | |
|   2nd Class Boat, under 800 and not less than 450 piculs capacity | $10.00 | |
|   3rd Class Boat, under 450 and not less than 100 piculs capacity | $5.00 | |
|   4th Class Boat, under 100 piculs capacity | $3.00 |
Rating Ordinance 1888, Ordinance 5 of 1892, Government Notification No. 299 of 2nd July, 1892, Government Notification No. 520 of 17th December, 1892, and Government Notification No. 363 of 20th August, 1895.
(A 2)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
LIGHT DUES.
For every Ship entering Hongkong,
All Stenivers plying only between Hongkong, and Canton or Macao, and entering the Waters of the Colony by Day, and all Chinese Junks,
..24 cents per ton.
Free.
Section 33 of Ordinance 26 of 1891, aud Sche- dule of Ord., Table 7.
All Steamers plying only between Hongkong, and Canton or Macao,
and entering the Waters of the Colony by Night,.
....ĝof a cent per ton.|
SPECIFIED.
$10 yearly.
Ord. 8 of 1895, See. 10,
13
per cunt.
LICENCES AND INTERNAL REVENUE NOT OTHERWISE
Anмs,-Licence to Deal in..
ASSESSED TAXES:-
-
In the City of Victorin,
In that portion of the Hill District bonded on the North, South and Wost by the 600-foot contour, and on the East by a line drawn North and South passing through the Wanchai Gap; aud in such other portion of the Hill District as may be hereafter, by order of the Governor, notified in the Gazette,.............
In the remaining portion of the Hill District, In Yanmati and Kowloon Point,
In lunghom,
10%
8
12
107
.83 & 103
J9
7
**
In Mongkoktsui,
In Lolunghang,....
In any other place,
ور
The Rates are payable quarterly in advance within the first month of each quarter. These Rates are chargeable on, and recoverable from the owners of the Tenements
in respect of which the above assessments have been made.
AUCTIONEERS' LICENCE,......
Billiard Tables and Bowlist: Alleys Licences,
-
$300 yearly.
$ 50
39
$25
}}
Rating Ordinance 1888, Ordinance 5 of 1892, Government Notifica- tion No. 299 of 2nd July, 1892, Govern- ment Notification No. 520 of 17th Decem ber, 1892, and Gov- ernment Notification No. 363 of 20th Ang,, 1895.
Ordinance 21 of 1857.
Ordinance 21 of 1887.
| Section 17 of Ordinance
26 of 1891.
BOARDING-HOUSE LICENCES,.
BOAT LICENCES:
Cargo Boats.
2nd
Do.,
3rdl 4th
Do.,
Dea
1st Class Boat,.......................800 pieuls capacity and upwards,
under 800 and not less than 450 piculs capacity, under 450 and not less than 100 pients capacity, under 100 pieuls enpucity,
.$20.00
10.00
5.00
3.00
Lighters.
1st Class Lighter, 6,000 pieuls capacity and upwards,
.$35.00
2nd
2)
3rd
"}
4th
"}
under 6,000 and not less than 4,000 pieuls capacity, under 4,000 and not less than 2,000 pienls capacity, under 2,000 piculs capacity,.......
30.00
25.00
20.00
Rowing Boats plying for hire for Passengers only. 1st Class bonts measuring upwards of 40 feet in length,
$10.00
2nd
from
}}
JJ
3rl
from
30 to 40 feet in length,. 20 to 30 feet in length,.
7.00
5.00
21
27
4th
from
12 to 20 feet in length,
3.00
門
>>
5th
less than
77
}}
12 feet in length,
1.00
Village Boats,
Cinder Boats, Bum Boats, Hachers' Boats, and Marine Dealers' Boats. 1st Class boats meusmring upwards of 40 feet in length,
0.50
..$ 5.00
ľ.
2nd
2)
from 30 to 40 feet in length,
3rd
J7
11
??
20 to 30 feet in length,
4th 5th
})
"}
"
12 to 20 feet in length,
JJ
}}
less than 12 feet in length,
3.00
2.00
1.00
0.50
Water Bouts.
Liconco fees are the same as those for Rowing Boats,
Fish-drying Hulks.
1st Class Hulk, 2,000 pieuls capacity and upwards,
$20.00
201
"1
3rd
19
under 2,000 and not less than 1,000 pients capacity, ander 1,000 pienla capacity, ....
15.00
10.00
Other Boats not specified above,
1st Class Boat, 800 piculs capucity and upwards,..
20.00
2nd
"
3rd
27
4th
32
under 500 and not less than 450 piculs capacity, under 450 and not less than 100 pieuls capacity, under 100 pieals empacity,...............
10.00
5.00
3.00
Ordinance 26 of 1891. Sec. 39, and Schedule of Ordinance, Table
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