CO129-558-3 Levy on Salaries- petition from Chinese Civil Servants 3-1-1936 - 19-12-1936 — Page 217

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

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7.

though making a considerable saving on personal emoluments,

having budgeted therefor at 1/4 for 1935, took no action to

grant the bonus, although it had shown its appreciation of the

increased cost of living by raising the emoluments of the sterl-

ing paid employees of the Shing Mun Scheme above the figures at

which they had contracted to serve. Your Petitioners therefore

suffered a cut of 15% (or7%) on the rates of salaries contemplated

by the Salaries Commission for the major portion of 1935, while

in the month of December they were paid at the rate of 1/5 in-

stead of at 1/4, the rate as calculated according to the recom-

mendation of the Commission and set out in paragraph 2. above.

There remains therefore the question whether the Colony is

already so heavily taxed that the imposition of further taxation

would impose an unduly heavy burden on the public.

Your Petitioners respectfully submit that the Colony is

extremely lightly taxed and that it is well able to bear such

additional taxation as might be necessary to pay their salaries

in full and to meet all budgetary difficulties.

Apart from a small Betting Tax, an Amusement Tax and taxes

on Liquors, Tobacco and Petrol, the first four of which may be

regarded as luxury taxes, and those taxes which directly affect

and are borne by shipping, the taxes or charges which directly

fall upon the public are:-

(a) the assessed rate which is 17% on the assessed annual value

of occupied property, and

(b) a charge of 50 cents per 1,000 gallons for such water as may

be used in excess of a free allowance made in respect of

rated tenements.

Your Petitioners particularly desire at this point to call

attention to the fact that no Income Tax whatsoever is levied in

the Colony.

The assessed rate of 17% is equivalent, if converted into

the English method of computation, to a rate of three shillings

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