CO129-582-7 Taxation 6-6-1939 - 5-2-1940 — Page 154

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of a substantial amount is mu

required to be raised in Hong Kong,

then the most equitable means of

achieving this would be by the imposition

(with this view My MacDonald see no reason to disagree of an Income Tax. It will, however,

be seen that the Committee recommend

that the possibility of the successful

working of such a Tax should first be

the subject of a detailed investigation

with the assistance of an expert, preferably

one familiar with the collection of the

Tax in an Eastern country.

3.

I am accordingly to enquire

whether the Board of Inland Revenue can

recommend an officer who would be suitable

to conduct the investigation envisaged

by the Committee, and if so,

1,if whether they

could advise as to what terms of remuneration

etc., it would be necessary for the Government

of