1949-02-26 — Page 2

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THE CHINA MAIL, SATURDAY, FEBRUARY 20, 1940.

TAXPAYERS' OBLIGATION TO REVENUE DEPARTMENT

Court Packed

Potential taxpayers leaving the Colony without

As Fraud Case Starts The

The case in which two men and two women are stated to have frandulently obtained ́$300,000' ́câmo up beford Mr. F., X. dAlmada at Central yep- terday. The court was packed

notifying the Inland Revenue Department are still liable to tox, said Mr. E. W. Pudnay, Commissioner of Inland Revenue, at a Press conference yesterday.

Commissioner said that the Department has already caught up with a man who had left for Australia without discharging his obliga- tions to the Government.

He added that the only effect of not settling, matters with

with spectators long before the the Inland Revenue Departs Court Turns

case cume up,

ment before leaving the Colony to make payinent of tax more difficult.

Two of the four defendants,is Bu Yuk-ping and Tang Pak-ho, were represented by Mr. A.S.C.

During the year a number of Comber, while the third, Shul- chu-wan allas Mis Lee, was re-false returns were discovered. In AZRIG, LAS TIK the insects the parties did and the other, Young Su, by Mr. not object to the penalties

posed M.A. da Silva.

They are being charged with larceny, by mems of trickery and conspiracy,

Mr Sliva, in applying for a reduction of bail, sak that bot Messrs. Comber and Russ were engaged somewhere and asked to be excused. They have requested him to apply for ball on behalf of their clients as well.

Big Boil

"As I pointed out to you at the last remand this is the hey day for high ball, said Mr. Slivo, who adder that he had to remind thetrite of the "Extradi- tion Case" when the prosecution asked for $3,000,000.

2

-

Down Appeals

"Are you suggesting that it' Mure than HK$20,000,000 of die year's estimated. HK$40,000,- not an offeace in Chian to 000 in taxes has been collected assault people with intent to rob?" asked Mr. Justits Wil- by the Department,

Referring to the right of a lists of Lam Wan, an appel- axpayer to require that his fant at a Court of Appeal yes-

be adjusted to the terday. assessment profits actually brising during Instead of remaining 1947-48. ansessed the profits of the preceding year. Mr. Pudney sald:

Adjusted To Profits

"Section 19 (1) of the Inland Revenue Ordinance grants to any porson liable to Proft Tax for the year of assessment 1947-48 the right to require that his tax sessient be adjusted to the profits actually

arising during

to

the

Mr. Charles Loseby is shown addressing the audi- ence at yesterday's meeting of the Reform Club. ' (Story on Page One).

[Wolfram Case

Defendants Discharged

Annual Meeting Of A.S. Watson & Co.

A net profit of HK$1,917,718 for the year ended October 31, 1948, was announced at the 6th annual general meeting of A. S. Watson & Co., Ltd., hold at the Jacobean Room, Hong Kong Hotel, yesterday.

The Appeal was composed of Mr. Justice Williams (Pulsne Judge) and Mr. Justice Reynolds Mr. (Additonal Judgo)..

Lam, who had been sentenced Gilison (Chief by Sir Lesila Justice) un February 3 to eight strokes of the came after having been found guilty of assault with intent to rob, was applying for

appeal against leave inspector Moore, continued Mr.

severity of his sentence.

prisoner had Sliva, will not deny the fact that

Court that the sentence had been th: defendants are residents of that year of assessment instead of too severe, and that, as he was the Cology pad have bagless and remaining assessed on the profis only newcomer to the Colony, construction and equipping of properly at their own. w consider that persons of this typa me not likely to jump half. He had he was asking for a sub- staabel ball but not i prohibitivs one as in the present case when $200,000 was asked for.

The court

of the preceding year.

to

"This right applies only the year of assessment 1947-48 and must be exerclead before

March 31, 1648, therefore call the attention of the pupila to the fade that Tr they want ofaro

The

told

the

he did not know about the inw

Williams to This prompted Mr. ask him the question.

Lam replied by saying that even that he did not know, as he hnd never done auch a thing be tore

The submission by Mr. A. S. C. Camber that his clients had no case to answer being upheld by the Court, Lam Ping-wan, 57-year old manter of Kwong Wal Loong Wolfram Ore Company and Lam Lee, his foki; were discharged by. Mr. W. A. Blair-Kerr at Kow loon yesterday.

The two Loms were co-defen- dants with Tsang Chol, 40-year- old wolfram dealer of 28 Nan Chang Street. In the case of re- ceiving 90 bags of wolfram are alleted to have been stolen from the the Haltan Street godown of Chinese National Resources Com- mission between January 15-16.

Mr. A.S.C. Comber represented the two Lams. Third accused was ddfended by Mr. C.A. Sutherton

Detective Sub-Inspector Brawn-prosecutor in the absence of Detective Inspector C. Dowman,

Teang Chol, found guilty by the Court, was sentenced to eight months' hard labour.

Travelling Traders

In his own defence, Tsong solch that he had been dealing in mineral ore for more than 10 years and was the sole proprietor of the Hop Hing Mineral Shop at 20 Nan Chang Street. His customers were mostly travelling traders from various parts of the country. A great deal of his business was done in the early morning.

out before the town was

Katle to avoid attention. On January 16 two men came to his shop and showed him samples of wolfram 10 As it is very difficult to judge

of the quailty

the ore, he told the strangers to bring the

phop goods to his should

D. E. Clark, chairman of the Board, who pre- sided, Informed shareholders that the demand for cerated waters last season was the heaviest the Company had yet experienced. "When I previously address-enust be appropriated as fol- for the smugglers usually comic ed you from the Chair concern-lows: ing the matter of Increase of To Transfer to Gen-

..... $500,000.00 eral Reserve Capital, I indicated that this

Old was required mainly for the To Dividend of $400

per share an Shores for the yènr, an up-to-date Acrated Water

Ines Tax plant in Kowloon to enable us efficiently and to cater more

the ever-in- economically for

our demands for creasing Aerated Waters, particularly in the summer months.

To Bonus of $3.00 per share on Old Shares for the year, lem Tax

To Dividend of $2.00

New per share on Shores for the year. lens Tax

in the Haki Jet Sembers | 50 and Mals Chuen, bath at work of the building is well ad- To Bonus of $1.50 per

High bail Is tantamount to denying the right of having buil, he sald, adding, "I am asking for bail of $100,000 for each of the defendants and thant should be accepted"

Considering the seriousness of that generally speaking.

of

nadled

His application was refused.

also dis- "1. am now pleased to be able, The Appeal Court missed the applications of Mak to report that the construction vanced, permitting the assembly who had been convicted on shouta note January 24. First appellant had of the new machinery and equip

thelt

and

ment and, although it may not nine strokes,

sbare on New Shares for the year, les Tax

Forward

the case and the bugh aum in- subscriptionk is stich" uzsociation/oten sentenced to eight yours be until the middle of the year And Carry

for romunt. | before work is finally completed;

volved, Inspector Moore said the are allowable as deductions

possessions of arms

and

bait asked for is not high and was pronty up Pivot Tax Diurpose: on instructions of Crown Counsel. It is essential that the trade as

Mr. Silva sald that it Crown scintim must be one directly

the trade con Counsel have anything to say he connected should be present and say it and | echych, to which" the red (redticHng of their sententes.

and not an entirely Dendent Inspector Moore said that for payer "may" make diption wan; also had his application for

not through a Pollee Cicer.

Bve weeks he had made enquiries and was of the opinion that there was a prima facie case against

the defendants,

Mr. d'Almada fixed bail of $150,000 half in cash and half in

surely.

Proceedings Against Alleged Armed Robbers

1

The second defendant is repres sented by Mr. C.A.S. Russ: the others have no legal representa- tives.

Detective Sub-Inspector W. G. Morrison prosecuting, brought evidence to show that an armed robbery was committed at 02 Wosung Street on January 8.

The premises housed the Yuen On Hong, an import and export Arm, of which Mr. Wong Yui is

clairing such subscriptions allowable deductions,

Liability Not Affected

"Such associations are liable to tax of their profita. The ultimate destination.

those or object of profits do not in any way offact tax liability. The mere fact that such profils are used for the beneft of the trade and are not distributed to the individuals does not of itself render them

business

or

for sentence

Fuch.

an

heavy effance.

All the nopellants yesterday had their applications for legal aid dismissed.

that it will be possible for us to comnience

production there by

Usual Charges

Foki Sentenced "Rogoeding, the Accounts

To 15 Months

For Larceny

new shares.

03

not taken up by.

to Next Account...

Dirditors.

די

Major

540,000.00,

450,000.00

270,000.00

202,500.00

203,070.00

$2,181,470.00

C.W.L

Proceedings For Alleged Forgery

σταν

the Slud

and it he goods satis-

the price could then be

The following morning a lorry arrived with the ore in 85 bags. He paid the men HK$200 for transportation. The bags of ore were then sent to Kwong Wal Loong for resale, but were later returned.

"I have no doubt of your guliţ.” said Mr. Blair-Kerr,

Mr. Comber intimated that he would make an application for the restitution of his clients' property now held in police cus- lady. The matter will be debated

on March 7.

Licence Needed® To Drive Car,"

Student Told

Defendant was driving Che No. 408 along Queen's Road Central from East to West on Thursday and when outside the Underwel- ters Bani hu collided with an- other car proceeding along the same route.

Both the drivers reported, the accident to the Traffic Office. Subsequently, enquiries made by Inspector Si revealed that defen- dant had no licence and that he had no permission to drive the The car, Lccording to the pro-

dant's father who is at. present in rectilion, was, owned by defen- Shanghal

car.

been given three years for pos- session of arms and ammunition.

the iniurile of Aprit next. Both the prisoners asked for a

The proposal was seconded by "I would add that demands for Mr. R. Johannessen who express-

Waters last season

of share- Another appellant Chan Hin- our Aerated

the gratification yet were the heaviest

holders at the excellent rosult of perienced,

entailing a severe

their working and leave to appeal against his sen-

the year's on purely sentimental

after lo "At the same time it should tence dismissed,

Was shain on cur existing pinat and be noted that under section told by Dir. Justice Williams that machinery at North Point as well thanks to the Board, management

us on all personnel connected and staff, for their effort. (2) ride be

After the report and accounts amoclitics to which He had been found guilty' with such table subscription Ure wounding with intent to cause with this part of the business, made are held to be carrying on bodily harm, and that the sentened who had to work at high pres- were passed, the retiring direc for tors, Sir Shouson Chow, Mr. S.T. with orders to cape on him sure business where more than hall of four years imposed

Mr. M.H. Turner Williamson.

"You all must know and must persons The case will come up for hear their receipts are from

on December 23, 1948, was not a stock. Consequently, we can con and Mr. L. Guy, were re-elect!

degree of sider with a certain as Ing on April 12.

to the Board for another year have known that all over the ac- optimism that this recent

and Mr. J. Y. V. Hunt and Mr world you cannot drive a car quisition will prove successful in every respect in the years allead. D... Prophet were re-appointed unless you have a licence, and even if 1 was in Shanghal 'to- Supporting Mr. Clark in the day, I cannot drive a car with- chair were Sir: Shouson Chow, Mr." M.H. Turner and Mr. L. Guy out a licence," renferked Mr. (Directors)

and Mr. Paterson FX. d'Almada at Central yer- terday when he imposed a fine Secretary). presented, Trading Proat for the

of $400 on a student on two period under review, after de-

wore prosent In Shareholders

of violation of the counts duction of the usual charges Messry. R. Johannesson, B. Wong

Que H. Owen-traffic regulations. cluding depreciation to the extent

J.L. Committal proceedings against

of $132,108, amounted to $1,017,-

--The student, Tong Ching-ying, three men charged with armed

718. To this Agure must be Hughes, W.G. Horrison, W.A

to Stewart, G. W. Sewell, G.W. 10, pleaded guilty to charges of robbery was beard before Mr.

added profit on sale of Canton A. D. Scholes ut Kowloon yes-exempt from tax.

and without the owner's permis- "There is, I believe, an im-

properties $74,553 and addition- Strang, R.H. Wild, R. Sleap. Ho driving a car without a licenes Tim, & Jones, 2000k Ylp-beng, terday.

that the new section Leung Wing-man, a 38-year, at premium received on. issue of Weng Chi-po, A. Vaswani, Wong slou pression Defendants, all of whom are 89A of the Ordinance which was old toki of the Shanghai Trans- unemployed, are Cheung Kwal- sang, aged 33, Lam Chuen, aged inserted by the Inland Revenue, port Company with three pre-existing Members $48,317 which, Kin-1soi and

(Amendment) Ordinance, 1949 31. and Char Plug-lam, aged 34. (Ordinance No. 3 of 1919) grants vid she breach of a deportation forward from previous account of

vious convictions for larceny together with Balance brought Way. The first defendant was addi- exemption to such trade associa order. tionally charged with begin tions. This is not so:

was sentenced to 15 $340,812, less transfer of $200,- 000 to provide for taxation on possession of arms without

"Section 89A deals only with months' imprisonment by Mr.

profits, makes available for al- licence; Lam and Chan, with re- charitable, ecclesiastical

EX d'Almada at Central yes-

location the sum of 32,181,470

this creditable ceiving stolen property.

educational institutions.

"In attaining Trade terday for larceny and breach associations within the scope of of a deportation order.

It might be recorded that result, section 25 (2) are not covered by Defendent called a police off- our various Departments effected this and should

Increases in substantial le raturns as cer to give evidence on his be

Very

compared required by all parsons or bodies half. PC 2542, Sit Wun-cheong, volume of turnover of persons carrying on a trade or

Summary proceedings were said he knew defendant when he with the previous year's trading was in Shanghai. As far as he anil, although there may be in-storied against S. J. Moalam "Liquidators of companies are knew, defendant was a business deations that a certain recession before Mr. le day d'Almada at

that if during

Sit continued the mon.

that he in trade generally is possible in Central yesterday in connec- course "1at aliquidation, they know nothing of defendant after the period ahead, due to factors tion with the alleged forging carry on trade or business in the he left Shanghel.

directly and indirectly associated of a Bill of Lading, Colony, they are liable to

to tirx Defendant, in his defence, sald with the disturbed outlook, per Moalam was charged with hav- that he was law-abiding per- taining to this part of the worlding on February 1945, with under Chapter IV.

be, particularly son, and that he had never stolen I feet wo can confidently look Intent to defraud, forged a Bill "They should Giving evidence,

Wong Mr.

forward to obtaining carchil to and

the Inland Re- anything in his life. He went notify said that on January ; he wor

tinuance

of our fair share of of Lading purporting to bo-d document, of title to godds ship- returning to the named address Vente Department that the com-on to say that he was a Christian

available business, which he was held up by a man any being liquidated han dis-and Christians were not supposed

to steal.

as our capital expenditure for

and Sons Storage, Bld., and with Christianity," past year also with a revolver and forced into continued business and that they

Don't, trade on

ruttering the document on Fabri are acting as liquidators: They his fat

said the magistrate, "I am mati-placement of certain units of ourary There he found Ave others, should also be particularly care

and machinery at. Norih. Mr. H.G. Sholdup KC. In- three ment of the company's affair dence, and I. find you guilty." - Point visitors, squatting on the floor, they should make provision for

Defendant was ordered to be overhaul of our Manufacturing conducting the prosecution, while their hands bound with wiring tax. Falling such provision, it is ro-deported.

Drug Department so that these act

accused it. dofended by Mr. MA. Inspector Morrison said that possible that a liquidator might

now fully modernised; are well da Silva, Investigation after upon police

situnted to meet eventualities: de Outlining the facts, Shot- the incident, the first defendant become personally llable"

regards economical operation and

don said that defondant was volume production."

formerly the Manager of Ben tamin and: Sons Storage, Ltd., and Year's Expenditure, held the post until November

1947

After he left the firm, lo Dealing with the accounts, My was permitted to use the office A film entitled "A River of A 20-year-old farmer. Ho Paper was shown by Charles Clark sald expenditure, during and also the services. of a clerk). the year on rehabilitation and In February defendant phonol The police were then taken to a S, Was arrested on the Morgan Company, Ltd., by ar~

improvements to properties the clerk and told him that he, pawnshop by Chiun where purt of morning of February 24, at, the rangement with the Canadian amounted 10 approximately defendant had some goods to the booty of fie alleged robbery Yaunds Railway Station, when Government Trade Commis- $200,000, of which-HK$130,272 sfp to Shanghai and asked if he

recovered which included two wrist watches and twatch was seen walking up and sioner, Mr. K. F. Noble, at the had been charged to provision for could assist him. When defendarit strap.''

down a rullway carriage in a Jacobean Room of the Hons rehabilitation of buildings, plagt left the fire he was told that he

Kong Hotel yesterday:

and machinery, and the balance could not use the firm's names The hearing will continue on suspicious manner.

Later, defendant, told the clerk to capitar account. *Monday

When challenged, he produced

A cocktail party was hold, pro-Capital commitment outalaod to All In a B of Latling for 10 a. child's teket för Bhatin' duter MR. W. J. KEATES February 22. Chirged with tres coding the showing of the pleing at October 21:11040, umount essay of geods for Shanghai De

re Mr WA, Blair- türey

edr. to HK$1,500,000 representing tendant then went to Mn Bon- The condition of Mr. Walter og fore

as Kowloon yesterday, Ho The film, in technicolour, was remaining, instalments of pay- farain for an endorsement of the Keates, Editor-in-Chief of the said that he just carrier from Nan made by the Powell River Pulp ment for constructional work on bill but was refused, since de fendante wna no longer connected China Mhir' and' "Sunday"Kong day before his arrest and Paper Company of Canadi) the new factory. Herald" who Was Injured in Re-intended to go back to the chowing the various stages of the War Losses Account had been with the firm, he could not maite

onilltet Trout the Balance Sheet use of his firm's numit train accident on February 14 country and had bought the ticket manufacture of newsprint.

Ainonth later. Benjamin and Mr. Noble sald. that 6,734.000 This had, boon completely written 'war's reported" last night to have fromen young road outside. the

improved slightlyZ ZETE

lution. An

tons of newsprint are being exoff at the last mosti au Sons weceived informally from

pronouncement, on tho Shanghal that thel

goods had He had no knowledge that the ported by 18 countries a year.thoritative

for companiatloi Ior been Beized.

ed and that a one hdd At D.10. B.m. Yesterday, throb ticket was not valid for he coull Cut of that, 1,870,000 tons are subject of com

"had", seemingly), also boun: Impostal on the firm, men armed with one revolver and not reach and the young man toki bolag exported by Canada, and Wong war insa

no financlat Defendant had, been granted la lored, the promises at 12 Castle Kim that this ticket would in Newfoundland, which will becomu, made Peak Road, round floor and him on Konged pray that 10th province of Canada on radras could be expected by pawer of attorney to eat for the firm but the authority lapod rabbed the occupants of money "The probably bought the ticket April 1 in exporting: 1701000 jonsong: Kong clalmaniy and fold rings estimated at 2400 From DICK markwaver wild. This means that Canada fe ex ari cindie moved that the win he left, the firm. No arrest had been rapito uji to Sub-Tumpastor J. Time, sporting about 85 per cent of län ihallinco of #2-181420 sinadins. The enssen Wänndjourned to

spout of Front and Low Age Monday at 2.86 pm*10*** paged-must night, The me 61 #101 was imporod, newsprint me the workthi

master.

coni

part the ped to Shanghai by › Benjamin

covered

the

two of his ́employees and the fial to see that in the final selue; )' fod with the complainant's evi-plantether with a compiste" structed by Mr. F. Hammond is

was arrested on On January 23.

Nathan Rund

Chung then took the police to an address where second de- fendant was found and'Inter the third defendant was also

oppret diended

*was

Fined For Trespassing

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