8
Amount of Emergency Rates and when same payable
Place of payment.
Documents to be produced on payment.
(ii)
2
"Valuation", used in connection with any
tenement, means the rateable value of such tenement
as ascertained or determined under the provisions
of section 7 of this Proclamation;
3. (1) During the period of military administration
there shall be payable to the military government as
rates in respect of every tenement a sum amounting
to three per cent. per quarter on the valuation of
such tenement and such sum shall be payable
quarterly in advance within the first month of each
quarter. The first of such payments shall become
due in respect of the quarter commencing on the
first day of
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(2) The Deputy Chief Civil Affairs Officer may by
order published in the Gazette alter the amount of
the rates mentioned in the preceding sub-section and
may, for such period as he may think fit,
(a) prescribe in respect of the tenements in any
district, area or village, or in respect of any
tenement or class of tenement any such lesser
amount of rates as he may think fit; or
(b) declare that the tenements in any district,
area or village, or any particular tenement or
class of tenement in any place shall be free from
rates.
4. The said rates shall be payable at the Colonial
Treasury unless otherwise provided by notification
published in the Gazette.
5. The person tendering payment of any rates pay-
able under the provisions of this Proclamation shall,
if required so to do by the person to whom payment
is tendered, produce to such last mentioned person
at the time of tendering payment all notices,
receipts, demand notes or other documents in his
possession (whether issued by the Government of
Hong Kong or by the late occupying power) relating
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Acceptance of payment when
arrears are
outstanding.
Method of making valuations.
3
9
to the assessment or payment of any rates payable on
or after the 1st day of October, 1941, in respect of
the premises to which the tender relates and shall,
on a like requirement, leave all such notices,
receipts, demand notes or other documents in the
custody of such last mentioned person on being given
a receipt therefor.
6. (1) Notwithstanding that at the time of the
tendering of payment there may remain unpaid arrears
of Crown rent or rates in respect of the premises to
which any such tender as aforesaid relates, the
person to whom such tender is made may accept
payment of the amount tendered in satisfaction or
part satisfaction, as the case may be, of any rates
payable under the provisions of this Proclamation.
(2) The acceptance of any payment under the
provisions of the preceding section shall not
operate as a bar to the exercise of any right of
re-entry which may have accrued to the Crown For any
antecedent breach of any covenant in the Crown lease
of the tenement to which the payment relates, or for
the breach of any condition or stipulation of any
tenancy thereof, or as a bar to the exercise by the
Crown of any remedy for the non-payment of such
arrears as aforesaid which might have been exercised
if such payment had not been made.
17. (1) The valuation of any tenement may be
ascertained or determined for the purposes of this
Proclamation by such one or such combination of one
or more of the following methods as the Rating
Authority may, in his absolute discretion, think fit
to apply either to all tenements or to the tenements
in any district, area or village, or to any
particular tenement or class of tenements in any
place, that is to say -
(a) If there shall be found any document which, in
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