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(3) Exclusion of Miscellaneous Items.
Nature of Modification.
Date.
Grounds for Concession.
River
and Harbour improvements (Straits).
1906
Harbour improvements (Hong Kong)
1908
Contribution from Malay States towards
1909
Governor's salary (Straits) Payments of annual war contribution to Imperial Government (Straits, Ceylon).
1916
Revenues raised for the work would be for the purpose of expenditure that would in the end increase the normal revenue. Revenue raised for, and would cease on com- pletion of a special service of a humani- tarian character. (Typhoon refuge.) In the event of refusal payment would have
been arranged direct to Governor. Special circumstances.
Revenue devoted to payment of interest and sinking fund on loan of $3,000,000 raised with a view to pro- ceeds being given to Imperial Exchequer (Hong Kong). Excess interest arising from the payment by the Singapore and Penang Muni- cipalities and Harbour Boards of interest on loans to provide funds for the purchase of Tanjong Paegar Docks, &c. (Straits).
Proceeds of special surtax and export duty
on sugar (Mauritius).
1916
1919
1921
Proceeds of special export duty on sugar
(Mauritius).
1922
Do.
1923
Gift of £250,000 towards Singapore Base (Profit on shipping control) (Hong Kong).
1925
Proceeds of special export duty on sugar
(Mauritius).
1926
Do.
Do.
Apparently on analogy of the River and Harbour Improvements referred to above.
In view of contribution being in excess of
cost of garrison.
On account of smallness of amount involved and because special legislation would be required to repeal ordinance which had been passed without reference to Imperial Government.
Contribution waived as ordinance had been
passed.
Special circumstances.
The £250,000 was brought into revenue from a Reserve Fund and paid out to His Majesty's Government.
The proceeds of the duty are applied to the redemption of a loan raised for the assistance of the local industry.
Do.
1929
(4) Exemptions Refused.
Nature of Modification.
Petroleum Tax (Straits)
Date.
1907
Government buildings, let for Profit*
(Straits).
1907
District collections (Straits)
1907
Postal agencies in China (Hong Kong)
1908
Portion of revenue equal to cost of special
Services (Straits).
1908
Hospital charges and school fees* (Straits) Education Rate levied by Central* and
paid to Education Board (Straits).
1909
1909
Fresh taxation until such time as revenue derived therefrom should exceed loss on opium revenue (Straits). Cost of preventive service instituted
owing to Government opium policy.
1911
1911
1916
Increased expenditure on local volunteers, prisoners of war, &c., i.e., Imperial or quasi Imperial services (Straits). Government buildings let for profit (Hong
1921
Reasons for Refusal.
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
net receipts would involve reconsideration of percentages.
Part of the revenue in 1895 and exemption would involve reconsideration of per- centage.
Do.
Though new it would defray expenditure previously charged upon general revenue and thus involve reconsideration of per- centage. 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 paragraph 23 of the enclosure to War Office letter to the Treasury of 25th April, 1929.
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