CO129-592-22 Future policy- Emergency Rates Proclamation 1-8-1945 - 31-8-1945 — Page 8

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

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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

194

·

(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

Page

Page

Acceptance of payment when

arrears are

outstanding.

Method of making valuations.

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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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