Sect. Pile T.C.75/4.70. (2/2301/17)
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4.P. Bamory (14) ・Structure (.5)
10
SAVINGRAM
To the Secretary of State for the Colonies.
From the Governor, Hong Kong.
54307/48
Date
14th May 1948
No. 342.
CONFIDENTIAL.
(2)
X
53
Your confidential telegram No.232 Saving. Concession
rate of Property tax.
The provision whereby under Section 6 of the Inland
Revenue Ordinance No.20 of 197 Property Tax is chargeable at half
the standard rate so long as rents are restricted has now been
carefully reconsidered.
2.
The circumstances whereby certain principal tenants are
exacting excessive rents have been met in part by improvements in
the arrangements for enforcing the provisions of the Landlord and
Tenant Ordinance, but the difficulties, as you have noted, are very
considerable.
3.
It is believed that many landlords are in fact collecting
the restricted rents only, and after discussion in Executive Council
I am satisfied that the continuance of the tax concession is still
The question will nevertheless be borne in mind,
justifiable.
21 MAY 1948
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