CO129-322 - Acting Governor May - 1904 [1-5] — Page 754

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

750

"collect the revenue".

The Li family showed me two years ago a passage in the history of Kwang Chau Fu mentioning a grant of this kind and also a history of the achievements of their ancestors printed in 1753.

I understand that in the last century it was customary for English families to form the revenues of some of the West India Islands.

It seems likely that a similar tax forming privilege was originally granted to the Li family in Lau Tao. They claim indeed the whole Island but some extracts from the Sau On Register which I have forwarded to Government expressly negative their right to anything outside cultivated land.

5. I pointed out in my first report written in 1900 that Chinese Law did not recognise, and indeed expressly forbade anything in the way of allodial holding. In China proper the theory is that all land is held direct from the Crown. It is said however that feudalism is found in Manchuria while in the upland districts of Formosa feudal grants of unsettled districts were of common occurrence.

There is no doubt however that the Tax Lord system in the New Territory has been directly encouraged by the officials largely because of the facilities it offered for the convenient collection of Land Tax. A large clan like the Tangs of Kam Tin would be responsible for the collection of the tax over half of what is now the enormous New Territory and this must have been an enormous convenience in a country where the individual holdings are so small.

The temptation to the local officials to connive at a system which saved them so much trouble

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750 "collect the revenue". The Li family showed me two years ago a passage in the history of Kwang Chau Fu mentioning a grant of this kind and also a history of the achievements of their ancestors printed in 1753. I understand that in the last century it was customary for English families to form the revenues of some of the West India Islands. It seems likely that a similar tax forming privilege was originally granted to the Li family in Lau Tao. They claim indeed the whole Island but some extracts from the Sau On Register which I have forwarded to Government expressly negative their right to anything outside cultivated land. 5. I pointed out in my first report written in 1900 that Chinese Law did not recognise, and indeed expressly forbade anything in the way of allodial holding. In China proper the theory is that all land is held direct from the Crown. It is said however that feudalism is found in Manchuria while in the upland districts of Formosa feudal grants of unsettled districts were of common occurrence. There is no doubt however that the Tax Lord system in the New Territory has been directly encouraged by the officials largely because of the facilities it offered for the convenient collection of Land Tax. A large clan like the Tangs of Kam Tin would be responsible for the collection of the tax over half of what is now the enormous New Territory and this must have been an enormous convenience in a country where the individual holdings are so small. The temptation to the local officials to connive at a system which saved them so much trouble
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. .. .. .. ... 750 "collect the revenue". The Li family showed me two years ago a passage in the history of Kwang Chau Fu mentioning a grant of this kind and also a history of the achievements of their ancestors printed in 1753. I understand that in the last century it was customary for English families to form the revenues of some of the West India Islands. It seems likely that a similar tax forming privilege was originally granted to the Li family in Lau Tao. They claim indeed the whole Island but some extracts from the Sau On Register which I have forwarded to Government expressly negative their right to anything outside cultivated land. 5. I pointed out in my first report written in 1900 that Chinese Law did not recognise, and indeed expressly forbade anything in the way of alpodial holding. In China proper the theory is that all land is held direct from the Crown. It is said however that feudalius are found in Manchuria while in the upland districts of Formosa feudal grants of unsettled districts were of common occurence. There is no doubt however that the Tax Lord system in the New Territory has been directly encouraged by the officials largely because of the facilities it offered for the convenient collection of Land Tax. A large clan like the Tangs of Kam Kwould be res- ponsible for the collection of the tax over half of what is now the enormous New Territory and this must have been an eruanosus convenience in a The temptation country where the individual holdings are so small. 12 to the local officials to conive at a system which saved them so much trouble
2026-06-01 17:45:08 · Baseline
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. .. .. .. ...

750

"collect the revenue".

The Li family showed me two years ago a passage in the history

of Kwang Chau Fu mentioning a grant of this kind and also a history

of the achievements of their ancestors printed in 1753.

I understand that in the last century it was customary for

English families to form the revenues of some of the West India

Islands.

It seems likely that a similar tax forming privilege was

originally granted to the Li family in Lau Tao. They claim indeed

the whole Island but some extracts from the Sau On Register which

I have forwarded to Government expressly negative their right to

anything outside cultivated land.

5. I pointed out in my first report written in 1900 that

Chinese Law did not recognise, and indeed expressly forbade anything

in the way of alpodial holding. In China proper the theory is that

all land is held direct from the Crown. It is said however that

feudalius are found in Manchuria while in the upland districts of

Formosa feudal grants of unsettled districts were of common occurence.

There is no doubt however that the Tax Lord system in the New

Territory has been directly encouraged by the officials largely

because of the facilities it offered for the convenient collection

of Land Tax. A large clan like the Tangs of Kam Kwould be res-

ponsible for the collection of the tax over half of what is now the

enormous New Territory and this must have been an eruanosus convenience in a

The temptation

country where the individual holdings are so small.

12

to the local officials to conive at a system which saved them so much

trouble

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