CO129-516-3 Military contribution of Colony assessmenet of contribution 13-3-1929 - 28-3-1930 — Page 67

*

a

X

2

creation of new classes of receipts". But this only answers the charge that assessment of new sources of revenue is illogical; it may of course be logical and still be burdensome.

6.

The rating of Hong Kong, which the colony now proposes to make the basis of the military contribution, is governed by the Rating Ordinance, No.6 of 1901. The valuation is conducted by an assessor appointed by the Governor and reporting to the Colonial Secretary. There is a right of appeal to the Court. Certain tenements * are not rateable, namely:-

(a)

(0)

(c)

in others:

7.

(1)

(ii)

Those below a minimum rateable value to be fixed by the Governor in Council.

Certain tenements not occupied for profit, e.g., hospitals, museums, schools, churches.

Any village or area exempted by the Legislative Council from assessment for rates.

The rates vary from 13 in certain areas to 7% unt

It may be noted that

The valuation does not cover the whole of the Colony but "the most important districts". Controversy is thus possible over the area of assessment. Ø

The average value of the rates at present is more than 12 but less than 13% of the total rateable value. The War office is offered 12." Hence the Colony's financial interest in the rate will become extremely small unless the percentages all round are increased. X The safeguard advanced by the Governor against any attempt to reduce its contribution by reducing the rat ea ble value is the fact that the assessment is carried out in a manner prescribed by law, and any alterations in the law would, in accordance with normal practice, be submitted by the Colonial Government to the Colonial Office and by the latter to the War Office, who would then have an opportunity of protesting. The Governor

specifically /

"Tenement" means any land, with or without buildings...

The Colonial office has asked Hong Kong to send an exact definition, with map, of the area covered by the valuations, sea semi-official letter to Mr.Crosland, Nor52802/28 of Jan 8th 1929.

The following comparison may assist to indicate the extent of the interest which the Colony would have in the rates after the military contribution had been paid:-

Actual revenue from the rates. 12 of rateable value, proposed

as military contribution.

1925.

3,298,000

1926. g 3,637,000

2,769,000

3,411.000

529,000

226,000

9

76

Difference (being the Colony's

residual interest in the rates).