CO129-532-1 Basis of assessment for military contributions 9-12-1930 - 29-3-1932 — Page 73

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

C. 82756/31INO. 9)

Tel. No. Victoria 9400.

Any further communication on this subject should be addressed to:-

The Under-Secretary of State,

The War Office,

London, S.W. 1,

and the following number quoted.

Abroad/276. (F.1.)

Sir,

16/01

NATIONAL

SCHEME

MEN

PRINTED FOR

USE

COLONIAL OFFICE

72

THE WAR OFFICE,

RECE LONDON, S.W. 1.

210 AUG 1931

COL. August, 1931.

--(2)

I am commanded by the Army council to refer to your letter 10. 82756/3 of 27th February, 1931 and enclosed despatch from the Governor of Hong Kong and memorandum from the Deputy colonial Treasurer, regarding the claims of the colony for exemption or other special treatment of certain items of revenue in assessing the gross revenue which is liable to military contribution.

It is a long time since there has been any

considerable discussion of the general principles governing the method of calculating the revenue assessable to military contribution, or of the treatment of claims for variations in the assessment of the gross revenue; and for this reason, and also on account of certain misconceptions in the colonial memorandum, the council have thought it desirable, in order to facilitate discussion between the two Departments, to embody their comments on the proposals of the Government of Hong Kong in a memorandum which first recapitulates in historical form the general principles relating to assessment of revenue and then deals with the colonial claims in detail. A copy of this memorandum is enclosed.

On the basis of the principles detailed in the memorandum the Council offer the following observations on the Colonial claims.

(A)

Wireless Telegraphy.

It is considered that the revenue from wireless telegraphy might be treated on the basis of net receipts as being a new commercial undertaking similar in character to railways and telephones.

The Under Secretary of State,

Colonial/Office,

S.W.1.

traits

Definice

C

Gpl 131/2963.

24. 8/34. (18280)

As/

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