CO129-586-8 War Taxation 2-2-1940 - 11-5-1940 — Page 173

ATTORNEY GENERAL'S CHAMBERS,

Hong Kong,

26th April, 194 0.

REPORT ON ORDINANCE No. 1.3..

13...... of 1940 .

190

1. I have examined the accompanying Ordinance intituled an

Ordinance to impose war taxes and to regulate the collection

thereof.

2. A print of the memorandum of Objects and Reasons of

the Bill for this Ordinance is attached. A fuller statement

on the subject is contained in the speech of the Financial

Secretary which appears in the Hong Kong Hansard Report of

the 14th March, 1940. The Bill which was framed by the War

Revenue Committee consisting mainly of unofficial elements

was adapted from the Income Tax Legislation of Ceylon changed

to such an extent that it cannot reasonably be compared with

its source by any Table of Correspondence. It is in effect

not an Income Tax Enactment but an Enactment substituting for

income tax certain special taxes which will be borne by the

classes which under other systems of law pay income tax.

3. I am of opinion that this Ordinance is not contrary

to the Governor's instructions and that it is one to which

His Excellency may properly assent in the name of His Majesty

and on His behalf.

ھے

༠

Attorney General.