CO129-311 - Acting Governor Major Gen Sir Gascoigne - 1902 [5-7] — Page 584

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All AI Reviewed

J.

15617

582

in the New Territories were unlimited in number and paid the same annual fee but a percentage on their profits.

Under that system $47,150 was the highest revenue obtained. The revenue under the new system, in which the number of shops is everywhere unlimited, already mounts to $71,150 and will probably exceed that amount.

Probate fees were recently raised by Ordinance No. 22 of 1901, as follows:

Old System . New System.

Under $5,000 1% Up to $1,000 1%

Over do. 2% Over $1,000 and up to $10,000 2%

Over $10,000 3% Up to $250 Exempt..

This should produce an increase in revenue of not less than $15,000 a year.

In the absence of a general income tax, the taxation of dividends would not be equitable.

It is not anticipated that any considerable increase can be obtained from rent on agricultural land in the New Territory in the immediate future, and the Praya East Reclamation has not yet been begun.

3.

Some new items of taxation, other than those suggested by Mr. Messer, are introduced in the report, the idea underlying most of them being to double (when it is worth while doing so) such fees as were fixed at a time when the Exchange value of the dollar was double or more what it is now. Fees chargeable under Ordinance No. 5 of 1902, which formed the subject of your Despatch No. 120 of the 30th of April, are on this principle proposed to be doubled.

4.

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J. 15617 582 in the New Territories were unlimited in number and paid the same annual fee but a percentage on their profits. Under that system $47,150 was the highest revenue obtained. The revenue under the new system, in which the number of shops is everywhere unlimited, already mounts to $71,150 and will probably exceed that amount. Probate fees were recently raised by Ordinance No. 22 of 1901, as follows: Old System . New System. Under $5,000 1% Up to $1,000 1% Over do. 2% Over $1,000 and up to $10,000 2% Over $10,000 3% Up to $250 Exempt.. This should produce an increase in revenue of not less than $15,000 a year. In the absence of a general income tax, the taxation of dividends would not be equitable. It is not anticipated that any considerable increase can be obtained from rent on agricultural land in the New Territory in the immediate future, and the Praya East Reclamation has not yet been begun. 3. Some new items of taxation, other than those suggested by Mr. Messer, are introduced in the report, the idea underlying most of them being to double (when it is worth while doing so) such fees as were fixed at a time when the Exchange value of the dollar was double or more what it is now. Fees chargeable under Ordinance No. 5 of 1902, which formed the subject of your Despatch No. 120 of the 30th of April, are on this principle proposed to be doubled. 4.
Baseline (Original)
E J. 15617 582 in the New Territories were unlimited in number and paid the same annual fee but ne percentage on their profits. Under that system $47,150 was the highest revenue obtained. The revenue under the new system, in which the number of shops is everywhere unlimited already mounts to $71,150 and will probably exceed that mount. Probate fees were recently raised by Ordi- nance No. 22 of 1901, as fellows.~ Old System . New System. Under $5,000 1% Up to $1,000 1% Over do. 27 Over $1,000 and up to $10,000 2% Over $10,000 3% Up to $250 Exempt.. This should preduce an increase in revenue of not less than 000 a year. $15,0 In the absence of a general income tax the taxation of dividends would not be equitable. . It is not anticipated that any consider- able increase can be obtained from rent en agricultural land ̧ in the New Territory in the immediate future, and the Praya East Reclamation has not been yet begun. 3. Some new items of taxatien other than the se suggested by Mr. Messer are introduced in the report the idea underlying most of them being to double (when it is worth while doing so) such fees as were fixed at a time when the Exchange value of the dollar was double or more what it is now. Fees chargeable under Ordinance No. 5 of 1902 which formed the subject of your Despatch No. 120 of the 30th. of April, are on this principle proposed to be doubled. 4.
2026-06-01 10:18:51 · Baseline
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E

J.

15617

582

in the New Territories were unlimited in number and paid the

same annual fee but ne percentage on their profits.

Under that system $47,150 was the highest

revenue obtained. The revenue under the new system, in which the number of shops is everywhere unlimited already mounts to $71,150 and will probably exceed that mount.

Probate fees were recently raised by Ordi-

nance No. 22 of 1901, as fellows.~

Old System .

New System.

Under $5,000

1%

Up to $1,000

1%

Over

do.

27

Over $1,000 and

up to $10,000

2%

Over $10,000

3%

Up to $250

Exempt..

This should preduce an increase in revenue of not less than

000 a year.

$15,0

In the absence of a general income tax

the taxation of dividends would not be equitable.

. It is not anticipated that any consider- able increase can be obtained from rent en agricultural land ̧ in the New Territory in the immediate future, and the Praya East Reclamation has not been yet begun.

3.

Some new items of taxatien other than the se suggested by Mr. Messer are introduced in the report the idea underlying most of them being to double (when it is worth while doing so) such fees as were fixed at a time when the Exchange value of the dollar was double or more what it is now. Fees chargeable under Ordinance No. 5 of 1902 which formed the subject of your Despatch No. 120 of the 30th. of April, are on this principle proposed to be doubled.

4.

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