1935 — Page 19

Blue Books 香港計冊 All

(A 17 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislaturo or other Authority under which level.

INTERNAL REVENUE.

ASSESSED TAXes (Rates):-

All tenements provided with Government Altered water. All tenements provided with Government unfiltered water All tenements for which no provision is made for water......

17%

.16%

...15%

Provision of water supply shall be deemed to be made for a tenement although it has no connection with the Government watermains or waterworks, if such tenement is situated within 200 yards from a Government watermain, The Rates are payable quarterly in advance within the first month of each quarter. Those Rates are ebargeable ou, and recoverable from, the owners of the tenements

in respect of which the above assessments have been inade.

BETS AND SWEEPS TAX:—

On every bet made on any totalisator or puri-mutuel authorised under the Bet- ting Duty Ordinance there shall be paid a duty according to the following scale:

Where in any year ending on the 31st day of March the total gross receipts from the sale of tickets at such totalisator or pari-mutuel

do not oxceed $3,000,000

exceed $3,000,000 but do not exceed $4,000,000 exceed $4,000,000 but do not exceed $5,000,000 execed $5,000,000 but do not exceed $6,000,000 exceed $6,000,000

.1% of such total; .11% of such total; .2% of such total; ..2} % of such total; ....3% of such total,

On every Cash-swoep ticket sold and on every Cash-sweep chance allocated by list there shall be charged a duty of å per cent, of the amount paid, contributed or subscribed.

The Secretary, Treasurer and every Steward and Member of the Committee of management of the Club, as well as the Club itself if a Corporation, shall be jointly and severally liable for the duty payable.

ENTERTAINMENTs Tax:--

Tax is levied on payments exceeding twenty cents for admission of persous to any entertainment as spectators or members of an audience.

Where the amount of payment for admission, excluding the amount of the duty,

does not exceed 20 cents ......................................................... oxveeds 20 cents and does not exceed 50 cents ...... exceeds 30 cents and does not exceed $1,00

Rating Ordinance 6 of 1901, Amendment Ordinance 16 of 1931.

Ordinance 40 of 1931, Amendment Ordin- ance 17 of 1933, Amendment Ordin- ance 26 of 1934, Re- solution of Legislative Council of 13th Sep- tember, 1934.

........Free

5 cents. 10 cents.

Onlinance 28 of 1930.

exceeds $1.00 and does not uxcoed $2,00 ......................................................................................20 cents. exceeds $2.00 and does not exceed $3.00 KORUTE SPIRIT AD..............................................30 cents. exceeds $3.00 and does not exceed $4.00 exceeds $4.00 and does not exceed $5.00 execels $5,00.................

40 cents. ..................................50 cents.

.....50 cents for the Brst $5,00 and 20 cents for each additional $5.00, or part thereof.

The Colonial Treasurer is authorised to grant exemptions on the grounds stated in Section 5 of the Ordinance.

STAMP DUTIES:-

1. Adjudication Fee (to be paid on the requisi- | $5.

tion or other application for adjudication)

2. Afildavit, Affirmation, Declaration, and Statu-

tory Declaration,

Exemptions.

(a) Affidavit or declaration made for the immediate purpose of being filed, read or used in any court, or before any judge or officer of any

court ............ATTE

(6) Affidavit or declaration maile for the sole pur- pose of enabling any person to receive any pension or charitable allowance.

PAROLAN

} $3.

Stamp Ordinances, 1921

to 1936.

17

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