45
(4) Exemptions refus ed.
Date
Reasons for Refusal.
Nature of Modification.
etroleum Tax. (Straits)x
1907
profit.
Government Buildings let for x
(Straits).
1907
District Collections.(Straits.)
1907
Postal Agencies in China.
1908
(Hong Kong).
Protion of revenue equal to cost of Special Services. (Straits).
1908
The tax was raised to meet
losses caused by new mode of raising opium revenue, but all new revenue is liable to assessment and changes in mode of raising revenue do not justify reduction of contribution.
Part of the revenue in
1895. Assessment on bet receipts would involve reconsideration of percentages.
Hospital Charges and School Fees. 1909
(Straits).
Education Rate levied by Centralz
and paid to Education Board.
1909
(Straits).
Fresh taxation until such time as); 1911
revenue derived therefrom should exceed loss on opium revenue.
(Straits.)
Cost of preventive service
1911
instituted owing to Goverment Opium policy.
Increased expenditure on local
volunteers, prisoners of war &c. 1.e., Imperial or quasi Imperial services.
(Straits).
Government Buildings let for
profit.
1916
1921
(Hong Kong).
Part of the revenue in 1895
and exemption would involve reconsideration of percentage.
-do-
Though new it would defray
expenditure previously
charged upon general revenue and thus involve reconsideration of percentage.
(The Treasury view was that the revenue should be subjected to contribution like all new revenue. If the Colony became financially
embarrassed the Treasury would prefer to give a grant in aid (see also under Petroleum Tax (above).
No revenue is earmarked
specially for such services
which are merely extensions of expenditure incurred in peace time.
(See also above).
* See also para. 23 of the enclosure to 7.0. letter No. 16/Abroad/276 (F.1.) to the Treasury of 25.4.29.
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