CO129-582-7 Taxation 6-6-1939 - 5-2-1940 — Page 163

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Pumposition

(a) A general system of business licences

was rejected because of the difficulties of collection,

the hindrance which such a system would present to the

freedom of trade in the Colony, and the unequal

incidence of any flat rate in position.

(e) Although the question of a passenger

landing fee would give an immediate yield the Committee

rejected it because of the effect it would be likely to

have on the tourist traffic which Hong Kong is now

endeavouring to develop.

II. Minor Suggestions recommended.

(a) Fees. The Committee consider that the

relation of fees to salaries, fees providing 10 per cent

of the total expenditure in Government schools, is

low in such schools by comparison with non-Government

institutions. They think therefore that school fees

might be raised considerably in the case of European

schools, though it would be necessary to allow for an

extended provision for scholarships and reduced fees for

poorer parents. The question is to be referred to the

Board of Education.

Similarly the Committee think that medical

fees in Government hospitals are probably too low, and

suggest a comprehensive review of the rates charges.

Governor reports that the matter is to be investigated

by the recently appointed Lady Almoner.

(b) The Committee suggest that the betting

duty, which now stands at 5 per cent on sweep-stakes

and 2 per cent on pari-mutuel, might be increased by

1 to 2 per cent and 1 per cent respectively.

increase should yield as much as $100,000. Public

reaction will be awaited before any action is taken on

Such an

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