2ndly. That, assuming that the Military Contribution remains to be paid, the alleged deficiency in the Revenue to meet the expenditure arises from the following items on the expenditure side of the Estimates for 1867:
1. Cost of maintenance of Gun-boat, $26,000.
2. Amount to be expended on additional Reservoir at Pok-foo-lum, $50,000.
3. Sanitarium at Kowloon, $11,000.
4. Carriage Road to Gap above Race Course, $23,000.
5. Roads in Kowloon, $4,000.
$114,000.
That, in preference to imposing an entirely new tax, the natural and ordinary course of Legislation with regard to Item No. 1 would be to impose a special addition to the Police Rate for the year of the requisite amount, and the expenditure would thus be borne by the proper constituency and come under its own departmental accounts as it undoubtedly is of a Police and protective character.
With regard to Item No. 2 a similar argument applies, and the expenditure can only properly be met by a special addition to the Water Rate, which would gladly be paid by the Community in this form, and, if any difficulty be imagined in this course, the Government could obtain the Money on a debenture, for three years at eight per cent per annum, giving the debenture holder a charge on the extra Water Rate to be imposed for three years expressly to provide for it. The only argument adduced against this is the reluctance of Government to borrow, but this is an evil of a minor character to that threatened by the proposed Stamp Ordinance.
Item No. 3 is an expenditure of a decidedly experimental character and considering recent Medical Protests against the salubrity of Kowloon and the sad loss of life the Military recently suffered there or from disease contracted there, it might well be deferred until the result of the new Military Trial Barrack there (now approaching completion) is known.
Item No. 4. This cannot be called a necessary expenditure being one purely for the greater comfort and convenience of that minority of the Public who can afford to make pleasure excursions or to keep horses and carriages. The Road leads to nowhere, can never, in any way, be helpful to trade or commerce, and the expenditure is one that ought only to be thought of when the Public Purse is in a position better able to afford ornamental improvements or extra conveniences than now when a new tax has to be imposed for the purpose.
Item No. 5. This small sum we only allude to as embodying the principle of our next ground of Protest, as roads in Kowloon are only wanted if people are expected to take up land, build and occupy houses, shops, or godowns there, which, in our opinion, will not be the case if the Stamp Ordinance passes.
3rdly. That the tax will be an undue burden upon trade and seriously detrimental to the true interests of the Colony. Hongkong produces nothing, and the position it has acquired, in a Mercantile point of view, is partly owing to convenience of position coupled with a certain security afforded by being a British Colony, but mainly, and chiefly, because there have been no burdens on trade whatever, and it has been therefore cheaper to have this as a port of call for orders, as a depôt, and centre of exchange and shipping business, than at any Chinese Port, where vessels have to pay Port Dues, &c., and goods have to pay Customs Dues, and where shipment and reshipment are encumbered by customs forms and requirements.
This must be borne in mind when considering this tax, as a great many of the items in the Schedule will have to be borne by a foreign principal, the agent here having no interest (beyond commission) in the transaction. The Charter-parties, Bills of Lading, Agreements, Bills of Exchange, Policies of Insurance, Agreements and Powers of Attorney necessary to carry out such operations, would all be taxed, though no "trade," in the proper sense of the word, originates here as a Port of export, and the tax would have to be paid by persons who can get their business done without such a tax, say at Macao. The tax will drive business away very probably, and also deter people from investing capital in property as heretofore.
4thly. That the tax will be unequal in its operation and press unduly upon European and American Residents, as the Chinese are certain to evade the Ordinance, and without much fear of detection, their documents being in their own language and never seen by others than those directly interested.
5thly. That a new kind of tax should only be imposed when existing means fail, and that so far from there being any necessity for such an impost at present, it is not only unnecessary, but politically inexpedient, as all the Money really required for the Public Service in 1867 can, if wanted, be readily raised by a special increase for a fixed period of the existing taxes respectively appropriated to each item of expenditure.
Lastly-On the ground that this, being a measure of taxation, should under the terms of Lord Stanley's despatch to Governor Bowring dated the 5th March, 1858, meet with the concurrence of the Majority of the Legislative Council, whereas the expressed opinions of the Majority of the Council were against the second reading of the Ordinance, and the Majority of one vote which appears as the actual result of the voting on the occasion was obtained solely under the pressure of that obligation on Official Members to vote, even against their convictions, for a measure proposed by Government, which places us, and all other non-Official Members of Council, necessarily in a minority of votes on questions affecting the welfare and interests of the Colony and its residents, even though the opinions of the Majority of the Council may be with us and against the proposed Government measure.
(Signed,) J. WHITTALL.
JOHN DENT.
H. B. GIBB.
Hongkong, 29th August, 1866.
Page 55
16
17
2ndly. That, assuming that the Military Contribution remains to be paid, the alleged deficiency in the Revenue to meet the expenditure arises from the following items on the expenditure side of the Estimates for 1867:
1. Cost of maintenance of Gun-boat,
$26,000.
2. Amount to be expended on additional Reservoir at
Pok-foo-lum,
50,000.
3. Sanitarium at Kowloon,
11,000.
4. Carriage Road to Gap above Race Course,...... 5. Roads in Kowloon,.
23,000.
4,000.
$114,000.
That, in preference to imposing an entirely new tax, the natural and ordinary course of Legislation with regard to Item No. 1 would be to impose a special addition to the Police Rate for the year of the requisite amount, and the expenditure would thus be borne by the proper consti- tuency and come under its own departmental accounts as it undoubtly is of a Police and protective character.
With regard to Item No. 2 a similar argument applies, and the expenditure can only properly be met by a special addition to the Water Rate, which would gladly be paid by the Community in this form, and, if any difficulty be imagined in this course, the Government could obtain the Money on a debenture, for three years at eight per cent per annum, giving the debenture holder a charge on the extra Water Rate to be imposed for three years expressly to provide for it. The only argument adduced against this is the reluctance of Government to borrow, but this is an evil of a minor character to that threatened by the proposed Stamp Ordinance.
Item No. 3 is an expenditure of a decidedly experimental character and considering recent Medical Protests against the salubrity of Kowloon and the sad loss of life the Military recently suffered there or from disease contracted there, it might well be deferred until the result of the new Military Trial Barrack there (now approaching completion) is known.
Item No. 4. This cannot be called a necessary expenditure being one purely for the greater comfort and convenience of that minority of the Public who can afford to make pleasure excursions or to keep horses and carriages. The Road leads to nowhere, can never, in any way, be helpful to trade or commerce, and the expenditure is one that ought only to be thought of when the Public Purse is in a position better able to afford ornamental improvements or extra conveniences than now when a new tax has to be imposed for the purpose.
Item No. 5. This small sum we only allude to as embodying the principle of our next ground of Protest, as roads in Kowloon are only wanted if people are expected to take up land, build and occupy houses, shops, or godowns there, which, in our opinion, will not be the case if the Stamp Ordinance passes.
3rdly. That the tax will be an undue burden upon trade and seriously detrimental to the true interests of the Colony. Hongkong produces nothing, and the position it has acquired, in a Mercantile point of view, is partly owing to convenience of position coupled with a certain security afforded by being a British Colony, but mainly, and chiefly, because there have been no burdens on trade whatever, and it has been therefore cheaper to have this as a port of call for orders, as a depôt,
and centre of exchange and shipping business, than at any Chinese Port, where vessels have to pay Port Dues, &c., and goods have to pay Customs Dues, and where shipment and reshipment are encumbered by customs forms and requirements. This must be borne in mind when considering this tax, as a great many of the items in the Schedule will have to be borne by a foreign principal, the agent here having no interest (beyond commission) in the transaction. The Charter-parties, Bills of Lading, Agreements, Bills of Exchange, Policies of Insurance, Agreements and Powers of Attorney necessary to carry out such operations, would all be taxed, though no "trade," in the proper sense of the word, originates here as a Port of export, and the tax would have to be paid by persons who can get their business done without such a tax, say at Macao. The tax will drive business away very probably, and also deter people from investing capital in property as heretofore,
4thly. That the tax will be unequal in its operation and press unduly upon European and American Residents, as the Chinese are certain to evade the Ordinance, and without much fear of detection, their documents being in their own language and never seen by others than those directly interested.
5thly. That a new kind of tax should only be imposed when existing means fail, and that so far from there being any necessity for such an impost at present, it is not only unnecessary, but politically inexpedient, as all the Money really required for the Public Service in 1867 can, if wanted, be readily raised by a special increase for a fixed period of the existing taxes respectively appropriated to each item of expenditure.
Lastly-On the ground that this, being a measure of taxation, should under the terms of Lord Stanley's despatch to Governor Bowring dated the 5th March, 1858, meet with the concurrence of the Majority of the Legislative Council, whereas the expressed opinions of the Majority of the Council were against the second reading of the Ordinance, and the Majority of one vote which appears as the actual result of the voting on the occasion was obtained solely under the pressure of that obligation on Official Members to vote, even against their convictions, for a measure proposed by Government, which places us, and all other non-Official Members of Council, necessarily in a minority of votes on questions affecting the welfare and interests of the Colony and its residents, even though the opinions of the Majority of the Council may be with us and against the proposed Government measure.
J. WHITTALL.
(Signed,)
})
JOHN DENT.
"}
Hongkong, 29th August, 1866.
H. B. GIBB.
55
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