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18.
Overriding the merits of particular cases, however, is the fundamental principle that, once a class of revenue has been included in the 1895 settlement, it cannot be transferred from assessment on "gross receipts" to assessment on "net receipts" without a corresponding adjustment of the percentage. (see Haliburton Report, Section XIII, 1897, paragraphs 7 - 914. On this principle the War office has always taken its stand but nevertheless with this aspect of the case the Governor does not deal. It might be held, however, that receipts from the wireless service are excused from this principle as wireless as a class of revenue did not exist in 1895.
19. Revenue claimed to be exempt from inclusion in the
angossable Revenue.
(6) Municipal
revenue
1926.
1927.
(including
waterworks) 4,974,541.55
5,240,161.05
Rent of
Government
buildings
let for
profit.
93,870,44
79,522.01
Hospital
Board revenue. 101,735.89
116,264.88
Education S
Board revenue. 83.899.75
121,981.75
$ 5,557.929.69
$ 5,254,047.63
In the
All the items going to make up these totals can be identified in the Hong Kong Blue Book except composite items of 56,294.92 in 1926 and 45,638.68 in 1927 included under (g) for "other miscellaneous receipts". Straite, on whose alleged practice Hong Kong's claims are modelled, the Hospital Board and Education Board count as municipalities and it is not apparent why their "revenue" at Hong Kong is not grouped under (§).
Hong
20.
As regards (B) of paragraph 15, much the larger number of the Hong Kong claims relate to these total exemptions; the essence of the claim is the total exemption from assessment of "municipal" revenue. The distinction between "municipal" and "fiscal" revenue is not one of principle but of fact and varies from state to state. Kong bases its argumenta not on principle but on the practice at the Straits. Hong Kong's interpretation of the Strait's practice is, however, rather wide. For instance, hawkers' licences quoted by Hong Kong as municipal on the Straits' practice, do not appear from the straits Blue Book to form a source of revenue at all in the Straits. on the other hand, petroleum licences claimed by Hong Kong as municipal are treated by the Straits as partly municipal and partly fiscal. But the largest single item for which exemption is claimed is rates, the amount of which in 1926 was
3,670,943.31 and in 1927 # 3,720,210.87.
21.
It le true that in the Straits Settlements these rates are municipal. But when the Haliburton
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