CO129-327 - Individuals - 1904 — Page 70

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

67

A. Clearly 1

Won't med

tu. What

il meande was that

hard-

l

.4.sedil

Franklin

Wh; lane

น.

д

not have he

England

4. lintle to Fat

By

Tax. We replied that we presumed that it was immaterial when the amount was earned and that we have only to look at the time when it was paid and the Inland Revenue informed Mr Howard that he was not entitled to the deduction which he claimed.

3. I am of opinion that Mr Howard's case disposes entirely of Mr Chapham's and unless and until the Inland Revenue inform us otherwise we will proceed as in this case.

4. The fact mentioned in the 3rd paragraph of Mr Chatham's letter that he could have evaded payment of Income Tax by breaking the Colonial regulations in having his pay remitted to him otherwise than through the Crown Agents does not appear to me relevant to the question whether under the Imperial Acts he is liable to pay Income Tax now.

5. The fact that this rule was not followed on previous occasions is no reason why it should be overlooked in this instance.

I hold Walle pr

ad

Astutt 15.12.04

Edit History

2026-06-02 08:18:14 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
Live
View comparison
AI Proofread
67 A. Clearly 1 Won't med tu. What il meande was that hard- l .4.sedil Franklin Wh; lane น. д not have he England 4. lintle to Fat By Tax. We replied that we presumed that it was immaterial when the amount was earned and that we have only to look at the time when it was paid and the Inland Revenue informed Mr Howard that he was not entitled to the deduction which he claimed. 3. I am of opinion that Mr Howard's case disposes entirely of Mr Chapham's and unless and until the Inland Revenue inform us otherwise we will proceed as in this case. 4. The fact mentioned in the 3rd paragraph of Mr Chatham's letter that he could have evaded payment of Income Tax by breaking the Colonial regulations in having his pay remitted to him otherwise than through the Crown Agents does not appear to me relevant to the question whether under the Imperial Acts he is liable to pay Income Tax now. 5. The fact that this rule was not followed on previous occasions is no reason why it should be overlooked in this instance. I hold Walle pr ad Astutt 15.12.04
Baseline (Original)
67 A. Clearly 1 Won't med tu. What il meande was that hard- l .4.sedil Franklin Wh; lane น. д not have he England 4. lintle to Fat By Tax. We replied that we presumed that it was immaterial when the amount was earned and that we have only to look at the time when it was paid and the Inland Revenue informed Mr Howard that he was not entitled to the deduction which he claimed. 3. I am of opinion that Mr Howard's case disposes entirely of Mr Chapham's and uhless and until the Inland Revenue inform us otherwise we will proceed as in this case. 4. The fact mentioned in the 3rd paragraph of Mr Chatham's letter that he could have evaded payment of Income Tax hy breaking the Colonial regulations in having his pay remitted to him otherwise than through the Crown Agents does not appear to me relevant to the question whether under the Imperial Acts he is liable to pay Income looked now. 5. The fact that this rule was not followed on previous occasions is no reason why it should be over- alle in difference. I hold Walle pr ad Astutt 15.12.04
2026-06-02 08:18:14 · Baseline
View content

67

A. Clearly 1

Won't med

tu. What

il meande was that

hard-

l

.4.sedil

Franklin

Wh; lane

น.

д

not have he

England

4. lintle to Fat

By

Tax.

We replied that we presumed that it was immaterial when

the amount was earned and that we have only to look at the

time when it was paid and the Inland Revenue informed Mr

Howard that he was not entitled to the deduction which he

claimed.

3. I am of opinion that Mr Howard's case disposes

entirely of Mr Chapham's and uhless and until the Inland

Revenue inform us otherwise we will proceed as in this

case.

4. The fact mentioned in the 3rd paragraph of Mr

Chatham's letter that he could have evaded payment of

Income Tax hy breaking the Colonial regulations in having

his pay remitted to him otherwise than through the Crown

Agents does not appear to me relevant to the question

whether under the Imperial Acts he is liable to pay Income

looked now.

5. The fact that this rule was not followed on

previous occasions is no reason why it should be over-

alle in difference.

I hold Walle pr

ad

Astutt 15.12.04

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.