| Act of Colonial Legislature or other Authority under which levied | |
|---|---|
| LIGHT DUES | |
| For every Ship entering Hongkong | 1 cent per ton |
| All Steamers plying only between Hongkong, and Canton or Macao, or the West River and entering the Waters of the Colony by Day, and all Chinese Junks | Free |
| All Steamers plying only between Hongkong, and Canton or Macao, or the West River and entering the Waters of the Colony by Night | ½ of a cent per ton |
| LICENCES AND INTERNAL REVENUE NOT OTHERWISE SPECIFIED | |
| ARMS — Licence to deal in | $10 yearly |
| ASSESSED TAXES | |
| In the City of Victoria | 13 per cent |
| 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 Wunchai Gap; and in such other portion of the Hill District as may be hereafter, by order of the Governor, notified in The Gazette | 12 per cent |
| In the remaining portion of the Hill District | 10 per cent |
| In Yaumati and Kowloon Point, and Hunghom | 9 per cent |
| In Mongkoktsui | 8 and 12½ per cent |
| In Aberdeen, Shaukiwan East and West, Tsin Shui, Ma Tan, Kau Kan Ok, Po Kau Wat, Wongneichung, Causeway Bay, San Tsun or Tai Hang, Tung Lo Wan, Whitfield, Sookunpo, Wong Kok Tsui, Kwat Chun Lung, and Sai Wan Ho | 7 per cent |
| In Hunghom West (Lolunghang) | |
| 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.
| AUCTIONEERS' Licence | $300 yearly | Ordinance 21 of 1887 |
|---|---|---|
| BILLIARD TABLES AND BOWLING ALLEYS LICENCES | $50 | Section 17 of Ordinance 26 of 1891 |
| BOARDING-HOUSE LICENCES | $25 | Ordinance 21 of 1887 |
BOAT LICENCES
| Class | Capacity | Fee |
|---|---|---|
| 1st Class Boat | 800 piculs capacity and upwards | $20.00 |
| 2nd Class | Under 800 and not less than 450 piculs capacity | $10.00 |
| 3rd Class | Under 450 and not less than 100 piculs capacity | $5.00 |
| 4th Class | Under 100 piculs capacity | $3.00 |
| Class | Capacity | Fee |
|---|---|---|
| 1st Class Lighter | 6,000 piculs capacity and upwards | $35.00 |
| 2nd Class | Under 6,000 and not less than 4,000 piculs capacity | $30.00 |
| 3rd Class | Under 4,000 and not less than 2,000 piculs capacity | $25.00 |
| 4th Class | Under 2,000 piculs capacity | $20.00 |
| Class | Length | Fee |
|---|---|---|
| 1st Class Boats | Measuring upwards of 40 feet in length | $10.00 |
| 2nd Class | 30 to 40 feet in length | $7.00 |
| 3rd Class | 20 to 30 feet in length | $5.00 |
| 4th Class | 12 to 20 feet in length | $3.00 |
| 5th Class | Less than 12 feet in length | $1.00 |
| $0.50 |
| Class | Length | Fee |
|---|---|---|
| 1st Class Boats | Measuring upwards of 40 feet in length | $5.00 |
| 2nd Class | 30 to 40 feet in length | $3.00 |
| 3rd Class | 20 to 30 feet in length | $2.00 |
| 4th Class | 12 to 20 feet in length | $1.00 |
| 5th Class | Less than 12 feet in length | $0.50 |
Licence fees are the same as those for Rowing Boats.
| Class | Capacity | Fee |
|---|---|---|
| 1st Class Hulk | 2,000 piculs capacity and upwards | $20.00 |
| 2nd Class | Under 2,000 and not less than 1,000 piculs capacity | $15.00 |
| 3rd Class | Under 1,000 piculs capacity | $10.00 |
| Class | Capacity | Fee |
|---|---|---|
| 1st Class Boat | 800 piculs capacity and upwards | $20.00 |
| 2nd Class | Under 800 and not less than 450 piculs capacity | $10.00 |
| 3rd Class | Under 450 and not less than 100 piculs capacity | $5.00 |
| 4th Class | Under 100 piculs capacity | $3.00 |
References:
(A2)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
LIGHT DUES.
..................................1 cent per ton.
.............Free.
For every Ship entering Hongkong, ..... All Steamers plying only between Hongkong, and Canton or Macao, or the West Rivor and entoring the Waters of the Colony by Day, and all Chinese Junks,
All Steamers plying only between Hongkong, and Canton or Macao,
or the West River and entering the Waters of the Colony by Night,. of a cent per ton.
LICENCES AND INTERNAL REVENUE NOT OTHERWISE
ARMS,-Licence to deal in
ASSESSED TAXES:-
In the City of Victoria,
SPECIFIED.
...$10 yearly.
..13 per cent.
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 Wunchai Gap; and 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 Yaumati and Kowloon Point, and Hunghom, In Mongkoktsui,......
In Aberdeen, Shaukiwan East and West, Tsin Shui, Ma Tan, Kau Kan Ok, Po Kau Wat, Wongneichung, Causeway Bay, San Tsun or Tai Hang, Tung Lo Wan, Whitfeild, Sookunpo, Wong Kok Tsui, Kwat Chun Lung, and Sai Wan Ho,
In Hunghom West, (Lolunghang),
In any other place,
103
0820
84
"
.12
"
10
"
9
JJ
..84 and 124
""
7
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 BOWLING ALLEYS LICENCES,
BOARDING-HOUSE LICENCES,........
$300 yearly.
..$ 50
.3 25
"
Section 33 of Ordinance 26 of 1891, and Order inade by the Governor in Council on 28th Dec., 1897.
Govt. Not. No. 576.
Ord. 8 of 1895, Sec. 10.
f Rating Ordinance 1888, Ordinance 5 of 1892, Government Notifica- tion No. 299 of 2nd July, 1892, Govern- ment Notification No. 320 of 17th Decem- ber, 1892, Govern- ment Notification No. 363 of 20th August, 1895, Government Notification No. 49 of 6th February, 1897, and C.S.O. No. 184 of 1897, Government Notification Nos. 382 of 29th August, 1898, and 391 of 9th Sept- ember, 1898, and 460 and 461 of 15th October, 1898. Ordinance 21 of 1887.*
Ordinance 21 of 1887. j Section 17 of Ordinanco
26 of 1891.
BOAT LICENCES:-
Cargo Boats.
2nd
Do., 3rd Do., 4th Do.,
1st Class Boat,.........800 piculs capacity and upwards,
under 800 and not less than 450 pients capacity, under 450 and not less than 100 pients capacity, under 100 piculs cupacity,
..............$20.00
10.00
5.00
3.00
Lighters.
1st Class Lighter, 6,000 pienls capacity and upwards,
...$35.00
2nd
3rd 4th
"1
"
2nd
"T
3rd
"
4th
"
5th
"
Village Boats,
Rowing Boats plying for hire for Passengers only.
1st Class Bonts measuring upwards of 40 feet in length,
30 to 40 feet in length, 20 to 30 feet in length,
under 6,000 and not less than 4,000 piculs capacity, under 4,000 and not less than 2,000 pieuls capacity, under 2,000 piculs capacity,
30.00
25.00
...
20.00
$10.00
from
from
from
**
less thinn
"
12 to 20 feet in length, 12 feet in length,
7.00
5.00
3.00
1.00
Ordinance 26 of 1891,
0.50
Cinder Boats, Bum Boats, Hawkers' Bouts, and Marine Dealers' Boats. 1st Class Boats mensuring upwards of 40 feet in length.
Sec. 39, and Schedule of Ordinance, Table
$ 5.00
ני
2nd
J
from 30 to 40 feet in length,
3rd
52
"
导师
20 to 80 feet in length,
4th
22
"
"
12 to 20 feet in longth,
5th
"
#
less than 12 feet in length, Water Boats.
G.
3.00
2.00
1.00
0.50
Licence fees are the same as those for Rowing Boats.
Fish-drying Hulks.
1st Class Hulk, 2,000 pieuls empacity and upwards,
2nd
#
3rl
under 2,000 and not less than 1,000 pieuls capacity,. under 1,000 pieuls capacity, ....
Other Bouts not specified above,
1st Class Bont, 800 piculs capacity and upwards............
2nd
#
3rd
19
4th
"
under 800 and not less than 450 piculs capacity, under 150 and not less than 100 pients capacity, under 100 piculs enpucity,......
.$20.00
15.00
10.00
$20.00
10.00
5.00
A
3.00
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