CO129-504-15 Various ordinances 4-4-1927 - 29-11-1927 — Page 49

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

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of the resolution, as the case may be. In the third place,

the position contemplated by section 6 seems unlikely to arise

except in combination with the situation contemplated in sec-

tion 5 as there would be no point in making an order solely

for the purpose of lowering the rate of revenue. If this

position does so arise in combination with the situation con-

templated in section 5, it will probably be possible, as sug-

gested above, to clear up any difficulty or ambiguity by some

amendment of the bill or resolution on which the order was

founded. In any event, a special Ordinance could be intro-

duced in the last resort. One reason why sections 5 and 6

do not descend to detail is that various kinds of revenue would

require varying methods of treatment. Each of the two sections

is, in fact, rather intended as a statement of principle than

as a complete set of rules.

7. Section 6 is not intended to make the former higher rate

of revenue payable in respect of the period during which it

was temporarily lowered by the order, and it is submitted that

the section would not bear that construction in spite of a

certain lack of clearness.

8.

In my opinion this is an Ordinance to which His Excellency

the Governor may properly assent inthe name of His Majesty and

on His behalf.

Attorney General.

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