1949-07-23 — Page 3

SIR M.K. LO'S MOTION SUPPORTED BY KRA

Loseby Denies Resigning As Reform Club Head

Reporte circulating in, the city yesterday said that, Mr. Chariss Loseby lind resigned hip position as Chairman of the Reform Club of Hong

Коло

Mr Loseby, when con. tacted by the "China Mail". denied the reports. He said

ho is atli Chairman of the Reform Club.

Mr. Brook Bernacchi, who whe reported to have bean ́olacted" Chairman in place of

Mr. Loneby

told the "Chtha Mai" that he East Vice. Chairman

the Reform Club.

of

According

to the uncon firmed reports, Mr. L reaigned

Committea 21 A meeting on Thursday night.

New RAF Station Commander

In a letter to the Governor on Thursday, the Gen- eral Committee of the Kowloon Rosidents' Association confirmed its support, in prin. ciple, of Sir Man-kam Lo's recent motion on a modified Legislative Council. The Committee, according to the document, which.

is to be forwarded to the 'Secretary of State for the Colonies should the Governor think fit, is convinced that Sir Man-kam Lo's mo- tion offers a realistic approach to solution of the problem of securing continuance of sound and reliable Government of the Colony.

Signed by Mr. C. E. Terty, President of the Association, the letter said that the Com- mittee had considered the published views of other Indies.

In the Committee's opinion, im- medinte extension of representa- tion out the Legislative Counell and the subsequent enlargement of the existing Urban Counell to embrace the duties and respon= abilities envisaged for the pra- pod Municipal Council is he

Lure

>T>

t

teal sequence of reform and.

res

citizens and bar many .....ponsible... Chinese--citizens--e-

long-standing.

therefore suggested that The electorate for the Municipal Coutell he cumimusert of—

(a) Britten Subjects, (1) those on the Jury Lists, (e) Hesidents of

year'

standing.

(1) Registered scenes of Rute-

able properties of an appre pilate assessment value, (e) Members of the Auxiliary

Defence Organisations.

The main concern of the mem. bers of the General Committer is the well-being of the peopl "Hong Kong Ineral,

with

the ion by residents

In fact affer a far greater mea

of the Colony +21 that provided in what is kueren as The Young Plan" for which, on a matter such as that

Municipal

now under discession, the well- Chutelt The Committer has no objee-belog of the people of the Penin

sula of Kowloon 18 Tion to the initially reconstituted

Intimately Legislative

tive Councit being con-

bound up.

said the Group Captain John Wor, andered an interims one, but in They are convinced. rall. DFC. has assumed com

letter, that the majority of res order that its operation may be ponsible and genuine Hong Kong mand of RAF Station.

fairly judged and any necesalty

Residents depreente any for further reform properly as Tak, in succession

stik- 10 Gsessed, it is suggested that the gestion that the ultimate powers Captain J. N. Jeffersim who

of Government of this Colony returning to England on com-

perind of the initial reconstitu-shm tion should be two or three years.

should pass into han is other than pletion of his tour of duty in The Committer

these of the British Government couskier that the Far East.

and The

appointed representa

The

I proposals provide the most balanced form of governing

Group Captain Worrall, unul recently commanding offer and body, as it ensures representa sector commander at Weg Mall-tion of all sections of the com- ing. Kent, was born in Bombay munity.

educated t

191 and

Cranleigh School in Survey. Later lie was a videt at the Royal Air Force College at Cranwell. WP: conniissued in 1931.

He served

No. 20

Squnet-

The proposition that Mem- bers of the Legislature of a British Colony should be other than British subjects le ro. jected by the Committee.

The Electorate

On The question of electorale, The Committee's letter said that

fives of these He and role in- terests are inherent in the sound

administration if the Colony.

ECA's Function IN China

the

THE CHINA MAIL, Saturday, July 23, 1949. '

Silk Mill Strikers

J

Bome 160 workers of the Mayar Slik Mitts (Hong Kong) Limited, marched from Taun Wan, New Territories, to Bon ham Strand, Hong Kong, yesterday to "bsp for good" from management. Here they are seen equetting in front of the Mayar Silk Milla' town offt ces. When they reached the office. the management immediately closed the premises and refused to negotiate. The workers went on strike in May following dismissal of some of their colleagues. When they re- fused to return to work, the management stopped their food rationt-Francis Wu Photo,

Appeal Allowed In Profits Tax Case

Reminders

Today

Social Evening at Headquarien

Lond Forces, Sergeants Mors, Queen's Road, Easi 8.30 p.m. European YMCA Beach pienie Silverstrand bench, 2.30 pan Diocesan Boys' School Classen! Concert for Servicemen, 8.15 p.m. Kowloon

Cricket Club, Ladies Committee Dance, 9 p.m.

Coming Events

TOMORROW

al

HK Art Club, Sketching Parly. members 10 assemble Vehicular Ferry whart (Houg Kong ride) 215 pan. (fur- ther Information from Mr. Nobbins. Tel: 30709). Classical Concert: Toc-K-Club

Talbot House), 50, Mnedon nell Rood, 8.45 p.m. Bench picnic, Sliverstrand Beach,

European YMCA 3.30 p.m.

MONDAY

Whist Drive, European YMCA (for civilians and Service- men), 8 p.m.

TUESDAY

HK Rotary Club, luncheon. Root Garden, HK Hotel, 12.30 p.m. Bridge Drive (for civilians and Serviceinen) European YMCA, 8 p.m.

Equalisation Account with a sing in HK dollars did not affect the affect the legal position. as the respondienta wore entitled 10 mule out their accounts in the form they preferred.".

Mr. Williams went on to recklt that the Counsel for the respon- dents further aubmitted that the transaction was. only a rendjust- of the business position.

resulting in no profita book!

The first appeal of its kind ever raised by the Crown in a dispute over the finding of a Board in connection with inland revenue, was allowed by Mr. Justice Williams, senior Puisna Judge, at the Appeal Court yesterday.

keeping entry, and that the ne- In over-ruling the finding ment to Hong Kong.

The res- counts could be recast entirely, that HK$33,991.07 pertaining pondents used some of the dol-if required, by putting the full to Jebsen and Company, of 12 Jara, purchased goods in Ameri-value of the dollars in as one Pedder Street, was not assess- ca and imported them into Hong item. able to Profits Tax, the Court Kong.

"Counsel for the reeponden. ruled that the Board had not come to a correct determina- tion of the law in its deci- sion.

"In their account they treated 115 given one definition of "pro the difference between the official fat. I do not disagree with him exchange rate for U.S. dollar on that point.

There are many and the unofficial rate in this definitions and explanations of

the word 'profit to be found Income Tax cases.

The banril in question-which way. On each purchase of goods they debited their purchasing ac- five members, with eemprised

epunt with the cost converted pl Mr. D.J. Gilmore is Chairman

of exchange and credited an Ex- the estimated free market

rate change Equalisation Account with

had been of the pinion that the 35.91.87, was derived t

"'")

an appreciation in the value of American dollar balances of the United company held in the States. The board also held that such dollars were applied that the said appreciation attached attach to the dollars before January 1, 1947.

on by the Maille Past from 1033

The Economic Co-operation 10 1038 mnd.

his relara t

Administration's function is Bopland, took a language coarse,

Chinese a

the School of it is a sine qui non that all Brissolely to aid China in Improv Oriental Studies, in Lendum Unrelish subjects should be entitled to ing her economic status and is not a relief association. Mr. versity. He continued his surfie vole for the elected representa-

John C. Kassebaum explained in China until August 1939 when lives in the Legislative Council hr was posted to Biggin Hull. But in the circumstances prevall to the "China Mall" yesterday. where he carried out operationing in Hong Kong, it is accepted "As far as the local office of the ECA is concerned we have that a widening om duties until April, 1940),

of this limited From May to August 1910, he ranches may be destible.

received na instructions from commanded No. 32 Squadron, It is, however, essentini,, adds

our office in Conton to extend taking part with distinction in the the Committee's felter, in the in-

relief to the flooded areas in Battle of Britain, during which terests of the bone te resident Kwangtung and Kwangsi pro- Kassebaum, the vinces," Mc. he was arranted the Distinguish-of Hong Kong, that the ultimate

od Flying Cross,

loent director of the ECA, sold. of Government power After comunatuling RAP Sta- Colony should not pass into the If ECA is requested to aid the

food areas, the Chinese authori-C,W. tion, Doncaster he carried out hands of those whose Air Staff training duties at Head-

ties at Canton will contact the Bre primarily outskle of

ECA office there.. quarters 122 Group and, in the Colony. cember 1941. went to Air Head-

of the

Interests

dutie rag on ground defener feeling of the stable administra-

Those who have sought the pro-

tion of this British Colony must In 1943, he commanded in subscribe to the continualice of turn 261 Wing, 283 Wing Ferry the essentially British Govern- Control Control and 249 Wing In the munt of the Colony, il adlerl. Middle East. In 1944 he

The proposal for creation ut Беліог Air Salf

inHop Kong Citizenship" mool- Middle East Command.

ed by The Reform Clubs of Hong He returned to England at the Ken is considered sound in Lend of 1044 and, after a nix-principle, but the Commille de-

month course at the Royal Air

Officer

wat

and

had

The Crown-which was repre- vented at the hearing of the case two weeks ago by Mr. A. Hooton, was yesterday represented by Mr. G.E. Strickland, Solleitor- General. He was assisted by Mr. Assistant Norris, acting Commissioner of Inland Revenue, Mr. John McNeil, instructed by Mr. H.J. Armstrong, Messrs. Deacons, was for Jebsen and Company,

.Giving his Judgment, Williams stated in part

"This in-missioner

However, the director pointed out, it ECA is requested to help in relief funds will be made available by the Chinese Council of the U. S. aid which is a coun- termart of the ECA and connee- tions must be made in Canton stead of in the Colony.

Mr. Kassebatan thinks that the recent flood in South Chirin is one of the worst in many years.

Mr..

the difference between that rate and the omelot rate, instead of

the

excluding it in their profits. "On December 31, 194, Exchange Equalization Account showed a credit of $30.991.87, the sum in question.

"Counsel for the appellant contended that this sum, being

• profit arising from trade in the Colony,

was taxable for profits under Section 10(1) of the Ordinance. The profite aross from the Colony because the sum was part of the profite on the sale of goods bought in the United States with U. 8 dollars, and the goods sold here under

contracts of sale made here."

色

Another Form "When he contenda

however

ant the respondents in opening the Exchange Equalisation Au count were merely making u

heir accounts in another form which they could adopt if the wished, I am not prepared to agree

"The whole transaction must be looked at in order to ascer tain whether the sum la tax- able for profits. Respondent at the beginning of 1947 har these U. B. dollars they hao them there for the purpose of trada. They purchased goods Ir America with them. They did

not have to obtain the U. s in the free market- currency that Je, I think, most

Portant,

im.

Force Staff College, he became out

prerate must strongly the holding Local Boy Wins assessment to profits tax on the Revenue, the Crown had further did not influence them in coming

inducements for such

Senior Personnel Stuff Oferr at Citizenship. as envisaged in the Transport Command, a position Petition submitted to the Gov. he held until his appointment toernor by that Club. Qualifications,

1948.

the Committee's opinion, be stringent, and entail at least 10 years' residence in the Colony.

Jury List

the curnmand of West Malling in for such Citizenship should, in

His Degree At Calcutta Univ.

with

-50

Make up for

lost time....

Whether a treat to yourself or gift to

a valued friend, there can be nothing finer than Ulysse Nardia.

ONE SIDEN

NARDIN

Ulysse

A unique collection for your selection «

at LANE CRAWFORD'S Jewellery Dept."

TAKEN ON

ILFORD

FILM

"I consider it is not material that the respondents were under Business Profit

obligation at some indefinite timu is an appeal by the Com.

Mr. Williams further recalled to repay the U, S. dollars In that of

Inland

Revenue that the Crown had contended currency. Being inverted in th decision of the Board of that any sum derived from

firm, from an

the dollars Review. The respondents had up-appreciation of exchange in this intended for use in trading pur- were dearly peuled to the Board under Section way was a business

profit

und posts.

The Board in their deci- 67 of the Inland Revenue Or not an accretion of capital.

sion. make. comment on this dinance No. 20 of 1947 against au The Commissioner ot Inland obligation. It would appear 11 sum of $38,901.81 for the year submitted, ought to take cogni- to their conclusion. 1948/49 made by the Commis- zance of the unofficial exchange "The appreciation, Insofar as sioner of Inland Revenue.

market rate only, when the pur assessment to profits tax "The Board were of the opinion chase had bought United States which we gre concerned, that this

sumus derived from un

currency at that rate. In all other curred only when the actual New has that itafindar Singh Gil, a for-dollar balances and not a profit the official exchange

cases he should just been received appreciation of the value of U.S.

recognise only transactions were completed in

Hong

Kong. ner medical student at the Hong arising from the sale

sale of the goods

Counsel for the respondents agree with the argumenta Kong University, who received in purchase of which such dollars contended that the annual pro-submitted by Counsel for the ap

earlier education AL

las graduated preciation

ere applied, and that the up-tits against which tux was pellant that this sum In ques Joseph's College,

had attached to the chargeable were not the re-Hon, being business profits

1047. from the Calcutta University with

dollars before January

ceipts from a particular trans- derived from the Colony, from an M. D. Degree (With Honours)

The Board therefore held that action,

but the difference be the trade carried on, is charge- in Surgery and Pathology.

Dr. Gui left Hong Kong in sessable to Fronts Tax. They al-ning of the financial

the sum in question was not as tween the position at the begin-able for profits tax untier Sec- Services Spotligist," at 9.30 p.manis, as the acceptance of clyle | Calcutta University as a 4th Your Lowed the appeal and annulled the end of that year.

September 1940

year and lion 10(1) of the Ordinance. today.

"It follows, therefore, that in In the "Spotlight" tonight will responsibilty by Jury Service Student. He is, it is understood, to this Court under Section. 70 position here was that the res come to a correct determination the assessment. Hence the appeal He submitted' that the trus my opinion the Board has not be the band of the Royal Lices-merits recognition by Inclusion in proceeding to England in Decem of the Ordinance." tershire Regiment under the able

pondents, after the interval of of the law in deciding that the Different Partners

the wor, re-commenced business sum is not, assessable to profits

› FOR ALL PHOTOGRAPHIC, REQUIREMENTS Mr. Williams went on to say assets on which they had to place peal.

having certain U.S. currency as tax. I accordingly allow the ap- that in the argument before the

BUY The Court also made an, orden | Board it was contended on be- value. They were entitled to half of the present respondent place on these assets their mar- for $50 to be returned to the

SERVICES SPOTLIGHT

Before the war the qualitien- tion for inclusion in the list of There will be the fist broad-lectors to the Urban Council was

Incitision in the Jury List, or those exempted therefrom..

This is considered a sound

from

China

cast concert

the Fleet Club in the nuw series,

buton of Mr. Purcell, All ranks are welcome and nre re quested to be seated by 9.30 p.m.

ከ15

St.

and joined the

e Franchise.

ber next for post-graduate. It is appreciated. however, studies. that this would limit the fran Mr. K. S. GI, brother of chise to English speaking Dr. Gill, who was also a student nt St. Joseph's College, is at pre- sent in the Colony on vacation Mr. Gill is a Final Year Law Student at the Calcutta Univer- sily and hopes to proceed to London in December 1850, to continue his studies at Gray's Inn and to sit for his L. L. B. degree.

Work of Springfield Orphanage To Be Told

Living illustrations—some, children of the Spring-

field Orphanage at Fatshan-will be present at a, special, morning, service at: the, English- Methodist Church on Sunday at 11 am,

The speaker at the service will be Miss Agnes Chan, matron of the Orphanage who arrived here during the week, with some of the orphans un- der, her care.

and

-

were

wbre

that the

to Crown had falled take account of the change in the constitution of the FOL. pendent firm, whereby the pra Lent partnere differ from the partners at the time the U.S. currency, was acquired", and; that shoy new ipertnærm entitled to÷ re-valua· Shu, nakotz' only

valuo bolore,.com. mencing trading. "There is no Anding of act of such change in the ease viated," SHOW. IN AID OF the Puisne Judge continued. "It'

ANTI-T.B. ASSN. would appear therefore that their

Before he left the Colony to enter the Calcutta University, Mr. Cill took a prominent part in local hockey and was selected for representative gemes,

decision as recorded in para-

How

she stood by them: through the War year, brought them safely, through Incredible dangers and cultick, ls a story which she so show at the Associa whether there was in fact such alone can tell. It le certainty one of the ople

steries of time South China. Following the hosulllies, Miss

The Chinese YMCA in putting graph of the case stated did, not depend upon the point RE-to

$7 wat.

Lion hall, Bridges Street, tonight

and tomorrow night, at 6 pm: in

charge,

The Springfell Orpinage came into being 'during the grin days of the early Japanese occu-Chan brought the children back In addition to the stage slow hearing before, me Counsel for Unued in paragraph 4-At the pation of South Chinn when to Fatshan and they are now re- there will be music and songs, poverly and famine became established there. They have and exhibition dancing, in which the appellant enumerated the widespread.

their own quarters and garden, more than 50. amateur artists in changes in the firm during the and excellent work is being cluding men:bers of the YMCA last ten years. I must however decision on the Lacts Dy

dispute, has

ald of the fund raising campaign "If it were, then I would ex--- for the Hong Kong. Anu-Tuber-pect to have the changes in rulcats. Association.

partners set out in the fact con-

the Methodist Missionaries in for continued support. South' China

It was an effort on the part of done. But there is urgent need Dramatic Group will be taking bound in Live cabe

to cope with the The friends at the English problem of the bables abandoned Methodist

Church invite vicinity of the

Mission

in tho Compound at that time.

Admission charges are 1, 3,

sum: orated the

!ibe |$5 and $10; and all proceeds wife matter of the

public of, Hong Kong to attend be donated to the Apti-Tuberous beca, found in the case stated to on Sunday at 11 am. tp heardais Fuhd.

A decision was taken to start Miss Chan and get to know some

an orphanage, the missionaries thing of the great work she is making themselves

responsible daing.

for its maintenance. Miss Chan, who in a highly trained member.

At the evening "mevida at, 6.30.

will 1: the

[D.m..

ST. JOHN'S CENTENARY

arise in this way. The respon- dents had U.S. currency deposit- ed in New York in 1941. This was frozen by the United States Government following: the Cer- the preacher of the nursing profession, volun-The Rev. MH. Allow who A special service to mark the remained so

man occupation of Denmark, and leared to take full charge and | La the ire persoúlading / of the | Centenary Year of BE" John's i

Va matron

During that

·tho- Methodist Missionary Bocky in Cathedral will be held on dan sialan Government, allowed pad

· Sha his done... noble work at South China, and, who shipy 31, at 11 am. at the Cathedral mandants to utaire thei Eidelice Springfield, and in passinantely closely coinnel with: Breidas | Thea, will be an organ recital - Funda tri-payritent of Bevoted to the chlidren

feld,

Trom10,30 am to 10.58 0.

purchased in Ameri

ket value. credited B

rate.

The fact they special

Ian Crown paid to the Board in Exchange | respect of the, original hearing.

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