Nature of Modification.
Date
91
Grounds for Concession.
(2) Exclusion of Items not properly Revenue.
Reimbursements :-
Mechanical Transport Loan
(Mauritius).
1902
Not regarded as "revenue".
Planters Loan (Mauritius).
1903
Widows' and Orphans' Pension
Fund. (Straits).
1903
Not assessed in 1895.
Widows and Orphans' Pension
Fund. (Ceylon, Mauritius and
Hong Kong).
1904
- do
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i
Refunds of revenue wrongly
1905
oredited.
(Straits).
Y
Praga Reclamation Fund balance
of.
(Hong Kong).
1906
Balance of "Quarters for Nursing
Sisters" Fund. (Hong Kong).
1910
Such amounts are not properly
revenue.
Fund found from revenue already
assessed to military contribution.
do
Refunds of revenue wrongly
1910
●redited (Hong Kong, Mauritius
and Ceylon).
1911
Such amounts are not properly
revenue.
>
Payments to Seconded Officers
1919
do
Pension Funds. (Straits).
Repayment to revenue in respect
1919
- do.
of reduced loss on Rice purchases.
(Hong Kong).
*
Receipts accruing in respect of
returned stores (Hong Kong).
1922
Adjustment of exchanges (annual
1922
valuation of sterling investments)
(Hong Kong).
Represents realization of
capital.
Not real revenue only paper
accounting.
Refund of revenue, (Repayment to
Enttish America Tobacco Company in respect of rebate on duty paid previous year).
Shing Num Valley Water Works.
(Repayment to revenue out of loan of $2,000,000 capital expenditure defrayed from revenue).
1928
Not properly revenue.
1928
The 2,000,000 expended from
revenué had already been subject to assessment.
(3) Exclusion of Miscellaneous Item8.
River and Harbour Improvements.
(Straits).
1906
до
Revenues raised for the work would be for the purpose of expenditure that would in th end increase the normal revenue.
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