CO129-615-2 Income tax 10-3-1947 - 6-2-1948 — Page 92

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

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strong representations received the committee recommended an

allowance of $200 for each subsequent child but suggested

that the total allowances in respect of children should be

limited to $7,000. These children's allowances and the rate

of personal allowance and of the allowance for a wife may

seem extremely high when judged by European standards, but I

am satisfied that under the conditions now obtaining in

Hong Kong they are not unduly generous. In East Africa and

Southern Rhodesia the allowance for a husband and wife was

reduced during the war to £500, which is equivalent to $8,000.

If the relative cost of living and the added expense caused

by the housing shortage are taken into consideration, the

Hong Kong figure of $12,000 is by no means too high.

18.

The Bill passed its first reading on the 24th April

without a division, but up to a few days before the second

reading which was fixed for the 1st May, it seemed very

probable that it would be necessary to use the official

majority. There were, however, last minute indications that

the fact that a 10% standard rate had been agreed to and that

the recommendations of the Morse Committee had been accepted

by Government had swayed certain sections of the public in

favour of the Bill. This appreciation of the position proved

to be correct and several Unofficial Members spoke in favour

of the Bill during the debate on the second reading.

On a

division being called, the motion was carried by thirteen

votes to three which meant that four Unofficial Members,

including one Chinese member, had voted with the Government.

19. In view of the traditional hostility of the Chinese

community towards anything in the nature of income tax and of

the deep-rooted opposition of the other communities in Hong

Kong, which had been apparent when an attempt was made to

introduce income tax before the war and which was again evident

during the past few months, I consider that this was a very

satisfactory result. The opposition has not yet been silenced,

and as far as the European community is concerned, their future

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