1947-09-19 — Page 10

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CHINA MAIL

RIGHTS OF APPEAL ON INCOME TAX DUES: REVIEW BOARD SET UP

Announcing that assessment work may start within a month, Commissioner of Inland Revenue Mr. Pudney yesterday issued a statement explaining what right of appeal tax payers have against assessments made on them. Mr. Pudney also disclosed that 20 unofficial members of the community have been selected to serve on Boards of Review to which a dissatisfied tax payer appeal. A Board would consist of four members a lawyer, an

accountant and two businessmen.

Of the estimated $30,000.00ts will be given at the elore expected from taxpayers, $2, the hearing, but if, during the 260,000 will come from between urs of the hearing any new

who 40+00

40,000 property | evidence is brought forward pyneen, said the Commissioner which was not in the original Be al estimated that 5,000sment or Notice of Ap individuals vemitl be liable to pen, the Commissioner Salaries ond Annuities Tus. defer his findings or adjourn werd about 20,000 Arms to Pro the case to a later date.

fos Tax.

af revise the assessment as the opinion of the Court may re- cuiry,

Inland of the "The Staff Revenue Department have been taxpayers instructed to give who wish to appeal against their usBesaments every posal- ble assistance and advice "If a taxpayer is dissatisfied garding the procedure to be

may

re-

The statement insted by the with the decision of the Com-adopted, whether on appeal to Primigasomer on appeal further the Commissioner, the Board right is given of appen to the of Review or the Supreme

This Board Court. Board of Review. has been selected from a panel në 20 official members of the

Comunisalofter yesterday. in part:

"Any pan aggrieved by an

del trade on bien Jos Eur right of appeal, in this firat in later, to the Commissioner Community for their know

lar

Revenue hiraself. | dye of taxation, Jaw and

mattera Thi iht. like the right of finess

generally oppent generally, applies 17 any Any person wishing to appeal of the four taxes imposed by the Hoard of Review should the fand Revenue Ordinance, declare orally his dissatisfac- There C no restriction an

tion with the decision of the To the seconds: (appeal, which Commissioner immediately af-

question to

Le

да не

"I again ask the public to quote the file numbers in all correspondence with this De-j partment and to endorse it on any enclosures Huch counts which they may subiralt, Department "Although the

"certified ac- call for may counts," it is not necessary that the accounts should be certified by an independent Auditor, al- though in many cases it may be desirable. It is being suggested to merchants by a number of interested

persons, that Com-counts must be certified by In- trans-dependent Auditors before be ment and that unless they are they will be re- A certified jcctell..

it is announced ar he and communicate it in writ ing: tu the Commisslaner within if she week of the announcement.

Bound

either 6 Baw or of fact

On Fact "Appeal on # question for many.

example, grounded an amantention that

he

"In such a ense, the missioner is bound to

40-

The asessment was made on der the wrong Chapter or that in writing the Appellanting acceptable to this Depart-

ac

all wees granted by law for his motherised representa not been given effort tog that ve his decision and the rea

he income charged should)

whereupon the sons therefor.

Small Firms have been exempted under Appellant may give notice of

"This is not so, especially in various exemption provisions: appeal to the Board of Review.[ that various deductions allow Such notice should be given in the case of small businesses, to

of to the whom: by law have not been allowed writing to the Clerk

burden the in the assessment; or flat the Board of Review, and must be countants charges might be sessment has been based on accompanied by a copy of the heavy. If, of course, a firm has

de

an autelde Auditor, then his arnings for a period not per-Commissioner's,

and statement certification would carry more Titted by the law.

termination

Department "Apprala

estinn, of of the grounds of appeal there weight with this 11 fact may be grounded open,

than that of the taxpayer him- self.

from.

vale

written

may be

HONG KONG, FRIDAY, SEPTEMBER 19, 1947..

Louis Gets In Shape

29 WE

ST

On December 5 at Madison Square Garden Joe Louls: will defend his world heavyweight title against Jersey Joe Walcott. Here, as a training precaution against face cats, Louts gets a coating of vaseline from Trainer Manule Sea- moh.

CAMERA. REPAIRS

all types of

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Workmanship guaranteed.

ASIA PHOTO SUPPLY 10 Ice House St.

PRESTON JOINS ARSENAL TO LEAD SOCCER TABLE

Drunken Pilot. Caused Air Disaster

London, Sept. 17.-

New York, Sept. 17. Unbeaten since the opening day of the season,

The District Attorney:today -. with six wins and a draw to their credit, Pres-charged that a drunken. ton North End, 2-1 winners over luckless Stoka kipot was at the confrole of City tonight, Join Arsenal as leaders of the mar

American Airlings Ex. First Division table, The London club take when it plunged into pride of place on goal average.

The supplanting of Queen's Park Rangers by Bournemouth, at the Third Division Southern table was another feature of the last big mid week programme in which 24 League matches attracted nearly half a million people.

Hurricane Ravages Florida

West Palm Beach,

The Second Division match be- tween Newcastle and, Birmingham drow 55,000 people-the highest gate.

Sunderland had one of the over; 30,000 crowds, who saw Toming Lawton, England centre forward on the transfer list, take his only chance and win the game for Chelsea by the cold goal of five.

While Stoke City lost their sixth game running, Barnsley after defeats, woh with a late gont at Buthain. Nottingham Forest, too, turned the earner, the retur of Brown, their England intar- national forward, coinciding with their first win after six reversex,

Results

Rexalls of tonight's games:

FIRST DIVISION

2 Liverpool

Florida, Sept. 18. A great hurricane, with winds of 125 miles an hour, smashed down on Florida's gold coast, charlton scarring the Miami-Palm Everton Grimsby area and Beach resort spreading havoc half the Portsmouth

CRICKET AVERAGES length of the State:

London, Sept. 18.

The dominating influence of the Middlesex pair, Denis Compton and Bill Edrich, on the 1947 cricket season is clearly shown by their figures, which place them first and second in the first class batting averages.

Scoring 3,810 runs and making 18 centuries, Compton set new season, beating Tom Hay- figures for the highest aggregate in a ward's 3.8 in 1906, and for the most hundreds, surpassing Jack Hobbs 10 in 1925.

Edrich also passed Hayward's totul, and the pair provided the first instance of two batsmen frum one equnty exceeding 3,000 in the same sensor.

Compton's average of 90.85 has been bettered, instances being Don Bradman's 115.60 when the Australians were in England in 1038, and Herbert Sutcliffe's 96.96 in 1931.

+

Another remarkable achievement was that of Tom Goddard. 46-year-old Gloucestershire off-spin bowler, who took 288 wickets for 17.30 each, despite the prevailing hard wickets.

Three nien completed the 1,000 runs-100 wickets double. First, the other two in 1946, was R. Haworth, of Worcestershire, ucing the Essex cousins, Ray und Peter Smith.

The first 12 in the averages were:

for in Annee, a contention that "All such appeals are heard the true inenme was different tamern and taxpayers need The Demand Notes for Pro- from that el sen by the Asses have no fears that their prl-perty Tax in respect of the New For: that certain payments die

altairs

minde Territories urban areas Tai Po allowed were, lu fart, wholly public in the event of appeal. Un Long and Tsun Wan have These num. and exlusively incurred fur the

The enus of proving that the now been issued. luction of the pr fits: thit assessment is excessive is

en her some 520 and are payable

at the Land Offices in Tai Po certain expenditure which the the Appellant.

and at the Brad Assessor had trented as expital

"Any person who wishes to Ping Shan

Officer Court Offee of the District expenditure was, in fact, reappeal to the Supreme veite expenditure; that

chuld, within one month of New Territories, Kowloon Mit- cants rejected by the Annus-the decision of the Board of gistracy, respectively. say as inadequate or unsatis | Review,

"Persons. make application in faelery, were, in fact. rorrect: writing to the Board to state duals, partnerships, or com- Denis Compton (Middlesex) 50 that depreciation should have

a case for the opinion of the punies, who are liable to Profits W. J. Edrick (Middlesex) been allowed at a higher rate Supreme Court. Such an ap Tax and who have not alrendy E. Lester (Yorkshire) than that netually granted; or plication must be accompanied received a Return Form should C. Washbrook (Lancs.) that a child in respect of whom by a fee of $50. On receipt of now apply for a form to the in- the Assessor had rejected

Department. An application. the Board of land claim for an allowaner, was in Review is bound

f

13

Revenue

whether indivi.

►

owners

Manchester

Preston Sunderland

SECOND

L

3 Villa

3 Huddersfield 0.

Derby

6 Shotfield U: No

2 91.ke

2 Chelsen

DIVISION

0 Barnsley

2 Leicester

1 Birmingham

2 Brentford

1 Leeds

Cardlif

THIRD SOUTH

Teen-age boys were reported| Fulham to be looting Miami and West

Lutun that Palm Beach stores

had Newcastlo been burst open by winds and Notts E.

Plymouth high water.

Five. bonts left in Biscayne Southampton 2 Bay by storm-sceptical were stripped of everything Aldershot above deck. A house reported. Bournemouth

Brighton ly collapsed on

family at Bristol C. Pompano Beach.

The storm struck op a 200-|Ipswich mile stretch of the coast front Reading nux rolled on westward aeross Torquay

THIRD peninsula the Florida

on its

Bradford C. way into the Gulf of Mexico. Crewe

Its centre passed inland just Wrexham

a

Palace

Nerthampton Newport

1 Swindon

6 Leyton

"

Bristol R.

2 Exeter

@ Walsall

Norwich NORTH

1

1 Barrow

1 Chester

Stockport

ก

1

Douglas DC.3 Holbery Bay off LaGuardia Field on Auto. B, killing 30 men aboard.

District

Sullivan, immediate

started OH investigation where the "to estabifzi criminal negligenca rests,"

Mr. Sullivan quoted an official autopsy report that the body of the dead pliot, Captain Walter Davisson, New York, 34, of Wantagh, contained a "large amount" of alcohol,

Ralph Damon, President of American Airlines, today Jamed w statement saying, "American Airlines absolute- in denies there was any pos. sibility flight officers were a perfectly normal not th condition."United Press.

Entries For Happy Valley Races

The following entries have been received by the Jockey Club for the Eighth Extra Race Meet- ing, to be held at Happy Valley on Saturday, a Sept. 27:--

0

south of Fort Lauerdale, mid- GLASGOW CUP. SEMI-FINAL

way between here and Miami.

REPLAY

3 Queen's Park (after extra, time) Rugby League

5 Wikau RUGBY UNION

At 3.30 p.m. It was 25 miles Rangers northwest of Miami, moving at ten miles an hour toward the

Bradford West Coast below Fort Myers, where it was expected to hit the Midland Co. Kulf.

Cross Keys A message from aboard USS Falmouth. Missouri- says that President Notts Truman 90.85

· BATTINĠ (QUALIFICATION EIGHT INNINGS)

Inns. Not cuta' Runa Highest Average

a child of the taxpayer case setting forth is decision and Revesine Ordinance, 1947.

M. M. Walford (Somerset) within the meaning of Section and its repsons therefor. This pergung chargeable with 4 (2) (e).

ense stated, will be supplied to who have not received Return J. D. Robertson (Middlesex) 57 If any person wishes to p- the Appellant who, if he Form within three months after 1. R. Thompson (Warwick) peal he shoult notify the C.me wishes ta pursue the appeal the commencement of the finan missioner in writing within must

trammit it to the elal year, are required to notify one month from the date of Supreme Court within fourteen the Commissioner that they are the Notice of Assessments He days after receiving it. should state the grounds for

his objection. If be emits to state these grounds, his notice

2,272 -

212 n.0.

221 n...

78.00 d8.23

04.91

04.79.

1st Baco-Point Neplan Stakes. D" Class. 1 Mile:Betty Lou 1(146), Burge (153), Emperors Gate (153), Happy Season (150), Kingfisher (160) Lola Sopola (150). Ruby Star (145). Sunny 0 (150).

#

2nd & 7th Races-Gosford

H'cap. "C" Class, Furlonge:

Al Fresco, Arabiah Moon, Argus Blue Peter, Burgomaster, Canary, Cassie, Crown Witness. Eastern Diamond, Esmeralda, Fat Choy, Arrow, Flying Wheel, Golden Wheel, Honeybelle

16 Flying

14 Australians 22 Kookaburra, Miami Beauly: Mid

8 Newport

night Express, Peacock, Peggy, 19 Souvenlor Tootsie.

0 Swanken

0 Northampton a

Belfast Match

the Reuter. tudy ordered Federal Works' Administration to make surpluta · Government property avaliable to Florida cities for hurricane relief.-- United Press, Associated Press

& Router.

Glasgow, Sept. 17.

3rd & Oth Races-Vaucluse Handicap, "B" Closs.. 1 Mile Argentine Moon, Cooper, Elmer, Fifth Alarm, Happy Valley, Hơi Pollol, Hurricane, Jeep Hing Lightning, Lucky Strike, Master

Shangha! Speed.

The Scottish team to meet piece, Red Fox, Rose, Emme, Ireland In an international Royal

U.S. Baseball Rangers), Shaw

nway,

Young!

Commission,

Hoccer match at Belfast on Oct, Beauty, Spaniah Onion,

Sunshine, The Wolf, 4 18:

Thunderbolt, VJ Day, Whirl Miller (Céltle);

away, Wilhelmina, Wodongo. (Rangers);},"4 Race-Fort Phillip Blokes, (Arsenal); Wood-"D" Class. 0 Furlongs:-Airfield Macaulay burn New York, Sept. 18.

(Rangers); Forbes (163), Blackie 153), Jadestone Waddell (145), Jinx (148), Mastermind Results of today's baseball fix- (Sheffield United);

(lan- late Jeep Fat) (135), Tunny (Rangers); Thornton

(153), gora);

(Manchester Delaney American League

Race-Autumn Plate. R. H. E. United); Steel (Derby Cat Furlongs: Airborne,

8

3,816

240

52

B

3.639

207

·H0.433

11

2

067

142

47

2,662

251

Lealle Ames (Kent)

12

Joe Hardstaff (Notts)

2.300

to state a Under section 52 (2) of the in-

Len Hutton (Yorkshire)

2,685

270 n.o.

€4.62

W. Place (Lancs)

47

2,501

200 n..

62.62

M. F. Donnelly (Oxford)

30

1,488

102 n.D.

62.00

$

Lax

18

971

204

€0.68

2,700

225

62.07

8

*378

00

47.25

BOWLING (QUALIFICATION TEN WICKETS)

R Overs M.

W. Average

tures were:-

495.3 120 1,000 1.461.2 344 4,119 288 1,291.1 410 2.70 159

790

73 27 1.277 1,254 375 2,020 184 575.5 135 1,420 70

16.44

17.30

17.38

17.40

Chicago

New York.

17.85

17.97

780.1 160 2,000 114

16.38

860

102 037 60 802.2 203 2.018 107 220

18.74

.37 492 30

18.85 19.22

168,5 $5 484 25

10.36

Judge's Power Any Judge of the

·

J. C. Clay (Glamorgan) RO chargeable.

"Individuala Hable to Salaries T. Goddard (Glos) Supreme and Annuitles Tax need not yet J. A. Young (Middlesex)

Return W. Bowes (Yerks) apply since Individual

J. C. Lamer (Surrey) Fortus under this tax have not. Howorth (Worcester)

G. H. Pope (Derby) will have the op- la arising on the slated case yet all been sent out. portunity of appearing either and may, in accordance

is not valid; a, it does not Court has the power to hear ronstitute a Notler of Appeal determine any question of Taxpavers

with

Forms

C. J. Burnett (Glos)

"All persons employing ind- L. B. Muncer (Glamorgan)

tu R. Aspinall (Yorks) viduals who may be liable

Bedford (Middlesex)

in person or by an authorised the decision of the Court, con- representative before the Comfirm, reduce, increase or cancel mitioner who will hear the the assessment or may return Salaries and Annuilles Tax, if. case of the Appellant and the the case to the Board of Re- they have not already received

either confirm view with the opinion of the Assesser and

In the latter amend or refer back the assess- Court thereon, ment. Normally, his decision instance, the Board is bound to

Anti-U.S. Feeling Sensed In Orient

New York, Sept. 18, Rising nationalism has resulted in the develop- ment of anti-American commercial discri mination throughout the Orient, sald Bernard G. Davis, publisher, after a 10-week business survey of Asta

He summarised his finding; tran rule of in an article in the current 18-MacArthur"

title of Asia's Not So Door.

form requiring them to return.

the income of these employees, are requealed to notify the Com. missioner immediately.

"Those persons who have re- ceived return forms but have: not yet completed and submitted them to this Department should submit them by the due date ever though they may have incurred lunges, or their profits are in. Bufficient to make them liable to tnx. If the due date is already panaed they should submit their return immediately, or if further time is required, apply for an extension,

H.E..

Reuter.

50

Dramatic Reprieve For Mutineers

Singapore, Sept. 18.

It was stated that they murder-

071ty); Liddell (Liverpool).

The side will ha captained Winning plicher Alilo Reynolds. by Shaw-Reuter, St. Louis (1st gama) 9 12 0

Boston ****

4

2

Winning pitcher Bob Mucrief.

St. Louis (2nd game) 0 1 Boston

4 10 Winning pitcher Joe Dobson.

7 3 Detroit (Ist game) .. Philadelphia

€ 0 3 Winning pitcher Christopher. Detrolt (2nd game). 7. 0 Philadelphia

B 151 Winning pitcher Phil Mar- childon.

B

National League Philadelphip Cincinnati

Winning pitcher J. Moer.

0 4

12 14%

0

Vander

5 1

New York (1st game) D 16 Chicago

Winning pitcher Joe Beggs, New York (2nd game) 10 13 Winning pitcher Meers. -Associated Press.

Chiengo

12 16

gono

the long

which

6th

Bashful Beauty, Cooper, Daisy Bell, Jeep Lee, Kim, Shannon, Sookunpols, Sunlight.

Sing Tao Beaten By Bromley 3-1

Chineso

London, Sept. 17. The Sing Tao Sports Club, of Hong Kong, were beaten by Bromley by three goals to one in a soccer match, here tonight At half time the teams were level, each having scored once, Bing Tao opened the scoring To summarise, the after ten minates play, a fres were nearly always beaten In kick just outside the penalty the air, but wore masters. at area being taken by their right holding the ball. The play was half, who hit the crossbar with reduced to 40 minutes each a terrific shot, the ball rebound-way, but they obviously finish- ing to the Inside right, Fung ed a tired team-Reuter, King-cheong who placed It well clear of, the goalkeeper

A long-distance call yesterday from Mr. J. A. Thivy, India's representative in Malaya, to Lieut-General Sir Neil Ritchle, Commanding Far East Land Forces, caused the military an~| thorities here, to postpone the hanging of five Indian mutineers, which was to have been "Under the powers granted by Section 89 of the Inland Re-

carried out at Outram Road gaol at 7 o'clock FOOTBALL (local time) this morning.

A lengthy programme of Seven into the net. General Douglas vence Ordinance, 1947,

This explanation by an Indian soldiers stat:ned on Christmas aside football games was

The Chinese club were play- CYCLING REWARDS Dayly said, the the Governor In Council hanurnment official followed the Island at the time of the mutiny, through amoothly at sue of Banking under the American businessmen encoun- granted exemption from the bare military announcement of were convicted by a general cours Kong Football Club kround, when ing fast, clever football, their ground work and passing, con-

Paris, Sept. 174 tria! aight games were decided," Open ter formidable difficulties! Pos- payment of tax to schools in ro- the patponement. The spokesman martial after a ten-week

Thirteen million francs re The best game of the afternoonsidering the hord pitch and sibilities for American enter ceipt of a grant-in-add or sub-sided that it is hoped that the which ended on March 13 last In priso for Japan are considered Davis reported that only

"The waich," but after a further 15 the federations which competed Siam doek American commerce more solid and more promising sidy from the Education Depart stay of execution which Gen-

wol- for the immediate future than ment. In order to qualify for eral Ritchie had agreed would ed their Commanding Officer and the innbilling, Kit Chee and light ball, being delightful to main to be distributed among appenr to be sincerely

any other spot in the Orient," auch exemption a school munt allow the Indian Government in four e-commissioned officers in foroter won by the cdd goal in minutes play Bromley drew in the world cycling championn ships here and in Rheima o anese landed on the island in 1942 wax a ponalty.

July and August fast, it wa Davis added.-Associated Press. have received either a grant-In Delhi time to examine the case in their beds shortly before the Jap-throo, the winning geal of which level through Brown.

ald or subsidy in respect of the detall,

Buffs had a hard fought game

Tired Out.

announced here today by the with RA.F. and won by the odd Outrain Riad aol, are meinbers.

In the second half the Chin- International Cyclista · Union, VISIT TO PRAGUE whole of the basis period for the The five men, now being held-in ---Router.

year of casessments: 1.0.; nor of the Hong Kong and Bingapore The Boy Scouts Association goal in three

Sing To, holders of the Shield, ese players started as if they which has just finished total to London, Sept. 17. mally, the whole of the year Boyal Artillery, A sixth man, a are holding the Finals of their

overwhelm [ng up rocalute and doductim » M. Francis Hala, Czechoslovak prior to the year of assessment, gunner named: Nax All, har al-Ahoyal Swimming Sports in surprised: Navy (Sussex) by were going

Brominy, their wingers · belog] taxes. Reuter. aeilng this being the year on the re-ready been released, the King, the European Y.M.C.A,, Kow-winning by three clear goals.

The following were the resulta particularly clever, but all tho jective of disadursging all for Postmaster-General and eigners from doing business in chairman of the Christian Desults of which tax is charged withheld confrmation of the foon next Saturday, Sept. 20 pure JSE BAC

forwards required far too | Devony (MÁM: PERAI RAP. "D". mocratic Party, left here by air Schools not in receipt of finding and sentence in bis osat 3.00 p.m.

much time for their final shot. China 2) E

Printed and ablatio The condemned men argi Naik He found gloomy prospects today for Prague after a short grant-in-alds.or^aubsidy and

However after this: they proprietors: The Newspaper faded, and Bromley went ahead Enterprise, Limited, for Americanliness even in virit, during which he met

America Kreign Secretarg Mr. Braest schools run for private profi Ghulam Quadle Walk Nassr The Challenge Shields and nikifinestra Mis Olwen the Philippi Da

Hostein, Cadour Sher Mohamed Certificates will be presented ing Tanit Navy (PR*

With goals by: Fuller, and friend favour Beyin, düher leading Pithames are of course, Jable to tax in Gunner, Mohstad, Husss disrand, liht"iba, conclusion of the Sportai, Eastern "A"NO <3 Mar} *D***

by the Governor, Bir Alexander) zattera, "p edynaton Bonus and members at the Catholle the same way as any other Bust our DK DICAMURA

Even

**gnoserander, the elargy---Baatarya

dimmed.

He wrote that China's econo.

mids are being rigged, against

the United States businessmon

to discourage them, with the im

mediate objective pt preventing

loss of foreign exchange, for Imports and along range ob-

the

The men, among twenty Indian Chantham

il

** stooparlo

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