HONG KONG DAILY PRESS, FRIDAY, JUNE 20, 1930.
GOVERNOR'S DEFENCE OF SALARY COMMISSION'S PROPOSALS.
IMMEDIATE ADOPTION FAVOURED: GOVERNMENT MOTION
CARRIED BY TEN VOTES TO SIX.
UNOFFICIAL OPPOSITION WITHOUT AVAIL: TWO AMENDMENTS DEFEATED,
COLONIAL SECRETARY DEALS EXHAUSTIVELY WITH PROPOSED NEW TAXATION.
At yesterday's meeting of the Legislative Council the much discussed recommendations, of the Salaries Commission formed the topic of an interesting argument between the Government and the unofficial members. The deliberations lasted almost three hours. The Government, in proposing their adoption, argued that if the recommendations were just, then there should be not delay in giving effect to the recommendations. It was a debt due by the Government to civil servants, and the Colony should find ways and means of meeting this expenditure. The introdue tion of new taxes-particolarly on luxuries-was stated as one of the sources from which the.. Government proposed to find the money. It was pointed out further that the taxation in the Colony was very low when compared with other parts of the British Empire.
beromes
25
the
A+
va in
for
fications, and in addition, the em- with which the Government service without undue hardship to the ser- that it may still be necessary to im- ployment of men with scientific and cannot compete. Taking everything vies by eliminating for the present pose some increase later special attainments of a kind not into consideration the Government the two charges referred to in my order to balance the Budget for 1931 poeriously to be found in Colonialis satisfied that it ought to pay to motion, riz, the high cost of living unless the retrencherent committee, which my honourable friend, Mr. service.
its subordinate staff the salaries allowance of 15 per cent. and 7 per
Owen Hughes, will ask cent. for sterling salaried officers, and the rent allowance for dollar later in On page 15 the committee, speak-recommended. *
which day and ing of the remuneration of qualif Chamber of Commerce Criticism,
salaried officers of less than 10 the Government will readily ed technical officers, says with re-
years service. As regards the form-graat, is able to Speaking generally, the Chamber"
effect such ference to engineers in particu- of Commerce criticism of the schemeer the salaries scheme took its reforms that further taxation can lar:Apart, however, from these seems to me to be based not on the basis for calculation a dollar at be avoided. The Government, as hon- special observations, we do not theory that the recommendations of 2/-, and in order to give an officerpurable members are already aware, hesitate to give it as our opinion the commission would result in the roughly the same salary in dollars has increased the tax on tobacco that any real improvement in the payment of salaries which are too as he was then receiving, it in and hopes to derive therefrom quantity and quality of the fully high having regard to the nature creased his substantive salary by $700,000 in a full year and $300,000 trained engineering personnel ro- of the work done and to the ia 15 per cent, and added a dis during the rest of 1930. The quired for the Colonial services creased
of living postal rates,
far cost of living in recent cretionary high cost
present those current elsewhere must depend on an improvement years, but rather on the effect which allowance of nos more than 15 per below in the general rate of emoluments it is alleged will be produced on cent. for married or "73 per cent. will be raised from July 1 whereby offered. Our evidence shows clearly business Arma in the Colony, la for unmarried officers. It appears the Government hopes to obtain that in view of the cost and durathe eyes of the Chamber of Com to the Government that as the cost8100,000 during 1930 and $299,000 tion of an engineer's training the
merce the scheme is inexpedient of living in Hong Kong rises in a full year. inducements offered by the Colonial from the point of view of the local proportionately more slowly than The first reading of an Ordinance services are not adequate."
employer and that is about as far the dollar drops there comes to introduce s petrol tax will be: as the criticism goes.
point at which the high cost af taken this afternoon from which Again on page 33 the Committen
The other main argument against living allowance may gearcely be the Government hopes to derive a says:Recruitment of the acces sary trained, staff CADnot in out the scheme is that the Colony san justiled, and the actual dollar net revenue of 8975,000 in a full opinion be regarded as sufficient not afford it, or any rate that it equivalent of the sterling salary year and $135,000 during the rest either in quantity or quality cannot afford it at the present time. becomes a reasonable emolument of 1930.
Now, Sir, if the scheme is a fair without the addition of any high Though this may to some extent be
An Ordinance to introduce an. improved by extended missionary and the Government believes it cost of living allowance. But this
to be fair, it could only be said cannot be regarded as 'a permanent Amusement Tax will be brought work on the part of the recruiting that the Colony could not afturd situation. The commissioners realiz. forward later in the year from Authorities, it is to be borne in
it if the Colony was already high-ed that with an unstable exchange which the Government hopes to mind that the remuneration and
derive $300,000 per annum." opportunities affered in other pubs taxed to meet its necessary ser there must be a variable factor in
vices. Granted that the scheme is the system adopted for the conver These taxes should in a full year ic appointments and in business is
pl sterling salaries into produce 81,500,000 from which mili- - . an increasingly important competi-fair, the payment of these salaries sion
debt of hour which the dollars, and while fixing new sub-tary contribution of 20 per cent, tive factor and one which must sooner or later call for a generally Colony is bound to meet unless instantive salaries is left a variable or $300,000 fails to be deducted so doing it should place a crushing factor in the high cost of living leaving a nett additional revenue higher standard of remuneration in many of the Colonial Services.arden on the taxpayers. But, Si, allowance. The point at which this of $1,200,000. Admittedly, this in what are the facts? It cannot be allowance should again become crease of revenue will not be fully That report is a public document denied that the Colony is lightly payable, and the sliding scale which available to meet additional expen; which honourable members could
taxed. The incidence of taxation ought to be adopted when it does diture for the current year, but our cbtain at any time.
is admittedly very difficult to cal- become payable, are matters which
revenue has been coroing in well Some of our critics have adculate, but calculate how they will the Government is leaving for fur during the first half of the year. mitted that some of the salaries I defy my honourable friends to ther consideration.
and we are already more, than ought to be even higher, and I sug. prove that Hong Kong is heavily say that for the present the Govern- | 8750,000 above our estimates for the
taxed at the present time.
meat is satisfied that it need net proportionate period. Expenditure and attainments of the commission-gest for the consideration of hen.
be paid and the resultant saving being carefully watched and `if. ers the Government is fully justi- members that this shows how dif
Taxation: a Comparison. to the exchequer is estimated oil goes well we may yet find our- fied in giving the fullest possible ficult it is, with inadequate know- weight to their recommendations. ledge, to assess the exact salary If you take direct taxation Hong 263,800. The allowance will not Such an extensive survey naturally for any individual post for in a Kong pays yearly about 87.1 a head, contained a mass of detail which scheme of this kind the personal Australia pays £12. 19. 9d., Capa
At the same time the Government it was necessary for the Govern qualifications of the holder at the da £0 10 4d, and the United
Kingdom £15 24. 8d. without muai-is prepared to ask for some ancrifice ment to examine before submitting moment must be disregarded.
cipal taxes. If you take direct and from the dellar-salaried officers. the proposals to the Secretary of
Comparison With Other Dolonies.
indirect taxation together and take Hitherto dollar-salaried officers of State. The result of that examina
As regards sterling salaries the Hong Kong's population at only less than ten years' service have not tion is set out in the annexure to the Governor's despatch of January commission had the advantage of 600,000 Hong Kong pays yearly been entitled to rent allowance.
comparison with other. Colonies, it 890. a head. If you take total The commissioners 22, 1930.
had knowledge of our difficulties revenue, which includes receipts the grant of this concession regard- Conflicting Views.
erament considers that the old rule specialty to the cadet service, tophans pension contributions and all serve that at the request of the unthe medical and education depart other items, many of which are not might for the present remain un official members of the Executivements, and to some of the lower derived from taxation at all, the changed without undue hardship Council the report was in October
proportionate revenue per bead and the saving obtained by this works out as follows:-Hong Kong modification of the scheme is 1329 sent to the Hong Kong General Chamber of Commerce and to the
pays 828.4, the Straits Settlements estimated at 8248,281. The Gov Chinese Chamber of Commerce for
pays 863, the Federated Malay ernment is satisfied that with these their observations. The Chinees
States pay 872, and Ceylon pays modifications the scheme 31.5 rupees I firmly believe, Sir, undue burden on the Colony, even Chamber replied on November 7
that Hong Kong is one of the most under present conditions, and sees that it had no observations or re"
ne justification for a further post- presentations to make thereon, but
lightly taxed civilized countries in
the world, and if it expects an ponement of the scheme.
Government it. efficient modern
The unofficials proposed two alternative amendments, both of which were defeated. They argued that the present was not an appropriate time to increase the taxation of the Colony, much as civil servants deserved an increase in salary.
A
FULL REPORT OF OFFICIAL AND UNOFFICIAL SPEECHES.
Those present were:- Is Excellency the Governor, Sir
William Peel, K.B.E. Colonel W. D. S. Brownrigg,
D.S.O.
in the meantime, one of the chief alterations being the drop in the dollar from 3/6d in 1920 to 1/34 in 1930
#
Suffice it to
be introduced without further refer-elves able to keep within our re- ence to this Council.
recommended
Hon. Commander G. F. Hole (Har- detail it here. The original scheme I would, Sir, at this point ob.in filling vacant posts, I refer from land sales, widows and or less of length of service. The Gov-
bour Master).
Hon. Mr. C G. Alabaster, C.,
O.B.E.
than
the
not an
The fluctuating dollar is one of Hon. Mr. W. T. Southern, C.M.G. the chief difficulties in the calcula
(Colonial Secretary).
tion of appropriate salaries in Hon. Mr. E R. Halifax, C.M.G., Hong Kong, and the large firms C.B.E. (Secretary for Chinese have in common with the Govern Affairs).
iment been obliged to adopt tem- Hon. Mr. C.. Mel. Messer, O.B.E.porary expedients from time to time to meet the difficulty. The (Colonial Treasurer). Hon. Mr. W. T. Creasy, C.B.E: Government scheme is set out in the salaries report and I need not (Director of Public, Works).
worked reasonably well so long as Hon. Mr. E. D. C. Wolfe, C.M.D. the dollar did not drop below (Inspector-General of Police). about 2/6d, but when it fell to 2/ Hon. Dr. A. R. Wellington (Directhe matter became so serious that
grade sterling posts, and it had considerable information as to what tor of Medical and Sanitary the Government was faced with re-
was paid ia commercial firms, and Services).
peated requests for a reconsidera-
it based its recommendations on the tion of the existing scheme of Gov.
knowledge it had obtained As they erdiment salaries. It was admitted on all sides that the cost of living
stand there is no doubt that the salaries range. lower had risen enormously since 1920, some estimates of the increase being
sularies paid in Malaya, and we in March last it made & further must accept the position that we as much as 40 per cent. A temporary remittance privilege had been in- report representing the inadequacy cannot afford Malayan scales of of the increase in remuneration salary. How they compare with troduced in 1926 but failed to meet the growing difficulties of the, Ser- proposed for the dollar paid off-salaries paid in commercial firms cers The Hong Kong General it is very difficult for anyone with vice, while increasing difficulty was
Chamber of Commerce did not send but full inside knowledge to say, being experienced in recruiting
in its considered reply till the 14th for commercial firms are in the suitable officers for vacant posts.
of February last and as the late happy position of not having to of Consequently in April 1928 the then
and commissions which Governor addressed the Secretary Governor naturally wished to coma disclose their rates of salary or the of State asking for a Commission municate his views to the Secretary bonuses to consider questions of the re- of State before he left the Colony often form so large a part of their Prior to commencement of busi-muneration of officers generally, it was impossible to wait for the employees remuneration.
It has been said that the salaries ness on the agenda, the following and seeking approval meanwhile views of the Chamber of Commeren.
and that the Government service gentlemen were sworn in as mem- for an exchange compensation These views, however, were fully are too high at the present time, scheme to cover fluctuations of the considered after their receipt, and Colonel W. S. Brownrigg, dollar between 2/6d and 1/9d. Iwere sent to the Secretary of State, should be prepared to share the present hard times with the mer might perhaps remind hon. mem and the Government undertook to Hon. Mr. C. G. Alabaster, K.O..bers that the terms of this despatch give time for their consideration incantile community. There might be the Colony cannot arord the scheme sarily be an increase in the cost of
were unanimously approved by the the Colonial Office before proceed something in this argument if the unofficial members of this Councing with the scheme. The Cham-Government servants at the time. The Secretary of 'ber's views were duly considered position to share the advantages of introduce the scheme when the fed. Taking an average rate of
Hen. Sir Shou-son Chow Hon. Mr. J. Owen-Hughes. Hon. Dr. R. H. Kotewall, C.M. G., Hon. Dr. S. W. Tso, O.BE,
LL.D.
LL.D."
Hon. Mr. Paul Lauder. Hon. Mr. A. F. B. Silva-Netto: Hon. Mr. J. J. Paterson, Hon. Mr. C. G. S. Mackie, and Mr. N. L. Smith (Clerk
Council).
New Members Sworn In.
bers of the Council
D.S.O.
O.B.E.
D.
Hon. Mr. C. G. S. Mackie.
Hon. Mr. J. J. Paterson. Hon. Mr. A. F. B. Silva-Netto. Hot. Mr. Paul Lauder.
COLONIAL SECRETANY'S
SPEECH.
The Currency Commission, In October 1928 the Salaries Com.
W
should be prepared to pay for it.
Cost of the Scheme,
Now, Sir, if my view of Hong I come now, Sir, to the coat of Kong taxation is correct my un-
the scheme, and this of course varies official friends are estopped from with the rate of the dollar. On the saying that the Colony cannot advice of my honourable friend the afford to meet the bill for the Colouial Treasurer, we have taken reserve of taxable material at pre-whole year 1020 and we can only salaries scheme for there is a large 1/8d, as the average rate for the sent untouched. The Government is hope that we shall not be proved satisfied that the Colony can well
over-sanguine. No-one can guar- afford to meet the additional cost
antee the future course of the dollar and even since dur calcula should involve some slight addition- tions here made the dollar has of the scheme, even thought it
dropped still farther. Should it al taxation.
I tarn now to the argument that remain below 1/6d. there will neces at the present time. Nothing would the scheme as calculated in dollars have pleased me better, Sir, than 10 bat the increase will be fully justi- by the Secretary of State who re- prosperous periods with the mer Colony was in the full flow of proud. over the whole year, and tak
cantile community. But when trade sperity, when trade
ing the scheme as modified by the plied on May 28 last:
"I have given careful considera is booming and everyone else is ing and when everyone was happy; two alterations already referred to tion to the criticisms of the Cham- prosperous, the Government servant Admittedly times are difficult and and by the recommendations em- ber of Commerce Committee, but receives no more galaxy, and the it has yet to be seen whether, as bodied in Sir Cecil Clementi's, while I appreciats the force of only effect on him of the prosperity une school of local thought has despatch of January last, and its their argument, I regret that of others is that he finds the predicted, the fall of the dollar will enclosure, the additional cost over additional Colony. For the moment the fall estimates for 1920 is estimated after cannot consider them of sufficient / standard of living going up all bring renewed prosperity "to the and above the amount voted in the
weight to require reversal of in- structions conveyed in my tele gram of March 25."
fair
were in a
round him with no means to compete with it. Is he then to share the rough with others without being able to share the smooth?".
Criticism of Dollar Salaries." "
7945 boom-
careful revision of the details as $1,628,917.
venue-and should this prove im-
possible we are in a strong posi tion as regards our liquid reserves and should be able without dim- culty to meet any anticipated de- ficit on the year's working.
A Note of Warning.
It is, however, important that in a normal year recurrent expendi ture should be met from recurrent revenue, and it is for this reason. that I have ventured to sound s note of warning as to the possible.. necessity for raising further re- venue by means of the assessment rates next year.
I regret, Sir, that my remarks should have heen extended to this inordinate length, but the subject” 18 one of vital importance to the good government of this Colony and one which has aroused great public interest. This must be my excuse for delaying the Council so long.
I now move that:--
the
"That this Council approves recommendations of the Salaries Commission published in Sessional Paper No 7 of 1929 as modified by the Governor's Des- patch No 37 of the 22nd January, 1930, and approved by the Se cretary of State for the Colonies in his telegram of the March 25, 1930, published in Sessional Pa per no 3 of 1930, and further modified by the exclusion of the High Cost of Living allowance referred to in paragraph 12 of the Commissioners' report and the
rent allowance for dollar salaried officers of less than ten in yeura service referred to paragraph 180 of the report which allowances shall not be provided without further specifie sanction of this Council, and ac- cordingly resolves that a sum of $1,628,917 be charged upon the Revenue and other funds of the Colony in addition to the suma already provided in the Esti- mates for 1930 for the purpose of carrying into effect as from the 1st of January, 1930, the recom- mendations so modified,"
State approved the temporary ex change compensacion scheme subjee, to review by a salaries commission. The compensation scheme was sub- sequently approved by the Legisla tive Council, but the dollar, refused to halt at 1/9d. and a further ex- Hou. Mr. W
Southorn, T
tension of the scheme down to 1/6d C.M.G., the Colonial Secretary, in
of the dollar has brought hardship was approved by the Finance Com- proposing that the recommenda-mittee for payment up to June 30,
to many individuals, who see their tions of the Salaries Commission of this year. The dollar, as hon.
sterling costs. going up and the
The additional cost of the full value of their dollar savings dwind- Le adopted, said:-
members know, dropped still fur Subject to the minor amendments
ling. But if the scheme was neces-scheme with the dollar at 1/ed. is Sin-I rise to move the resoluther, and on the present scheme of already referred to the Govern
anry when the dollar was at 2/- and estimated at $2,542,398. Deducing tion standing in my name, viz.: payment many members of the ment accepta the report as
As regards the dollar salaries the currency crisis had not develop from this the sums of 8685,800 and That this Council approves Government service are actually and reasonable solution of a very
at the nett increase of $1,628,917. the recommendations of the receiving less dollars per month difficult problem, and the report there have been two eriticisms-one ed, it is no less necessary now, ihr $248,000 referred to above we arrive Salaries Commission published than their sterling salary would has received the approval of the from the General Chamber of Com- on the present system of exchange
feel that the motion is one to in Sessional Paper No 7 of 1929 entitle them to if converted at the Secretary of State who has su- merce that they are too high, and for sterling salaries some officers This amount includes the sum of and I trust that hon. merubers will
are receiving less than the actual 8077,400 which is the estimated cost
which they can give their support.. of continuing the exchange compen- as modified by the Governor's current rate of exchange without any thorized the Government to place one from the Chinese Chamber of Despatch No 37 of January 22 exchange compensation privileges it before the Legislative Council Commerce, which, 18: I remarked dollar equivalent of their sterling
will be remembered that in voting matter of sincere regret should 1930, and approved by the Se-whatever. This is a position which and to ask for the provision of the above, after first stating that it had salaries, while dollar salaried of sation scheme down to 1/6d. It The Government will regard it as this sum the Finance Committee it not receive the unanimous sup cretary of State for the Colonies the Government cannot view with funds necessary to carry it into o observations to offer, subsequent cers, whose basic salaries were re-
y criticised the dollar salaries as garded as too low by the commis-stipulated that the increased com- port of the Council in what it re in his telegram of March 25, 1930, equanimity and p justice to its effect
being too low. The criticisms of sion with the dollar at 2/- are now The Falling Dollar. published in Sessional Paper No servants it feels that action cannot
pensation should not be paid begards as an essential act of justice the Hong Kong General Chamber feeling the pinch more than ever
to its employees. (Applause.) 3 of 1930, and further modified he longer deferred.
But for the fall in the dollar of Commerce seem to me to suffer with the dollar at between 1/3d Fond June 30, without further re- (Continued on
ference to the committee and it may
Page 4) Ly the exclusion of the high cost
doubt whether the report would in some respects from a failure to and 1/4d. Even if the whole salary therefore be held to have voted only of living allowance referred to
have met with the hostile recepgrasp the fact that the wages of scheme were not accepted by this in paragraph 12 of the Commis-
tion which was accorded to it. daily paid labour are not dealt with Council, some steps would be neces
8188,700. It has been thought bet- ter to include the sum already voted sioners report and the rent al mission was appointed consisting With the dollar at 2/ many off in the report. The wages of daily sary to relieve the situation, and I
in the total vote for the new scheme, lowance for dollar salaried off of Bir Henry Gollan K.C. G.B.E.,
cers would have received actually paid labour are governed by certain notice of the agenda páper...a
but honourable members will of vers of less than 10 years' service Mr. Paul Lauder and The Hon.
a few dollars less per medsom than economic laws, and there is not motion by my honourable friend, Dr.
course understand that there will be referred to in paragraph 180 of Sir Shou-son Chow, Et. I do not
a saving on the double vote of the, the report, which allowances shall think, Sir, that we could have cho- they were receiving before, but as sufficient reason to suppose that the Kotewall, who is evidently prepar
the dollar fell the prospect of an recommendations of the Salaries to offer
compromiso with a not be provided without further sen three more suitable commis- specific sanction of this Council, sieners. The Chief Justice was a increase in taxation became less Commission will have any appre- view to reducing the cost to the amount already voted for the Colony. But, Sir, Dr. Kotewall's increased exchange compensation. and accordingly resolves that & man of wide experience in many attractive to the general public ciable effect on them,
But in so far as the monthly paid scheme is in the opinion of the
Meeting the Cast, the revenue and other funds of mind, and was eminently qualified what is in reality a very fair staff is concerned the commissioners Government fair Beither to the sum of 81,828,817 be charged upon Colonies with a trained judicial and increased the opposition to
To meet this additional recurrent the Colony in addition to the to arrive at a well-balanced judg-scheme and indeed a tardy act of went very carefully into the ques- sterling salaried nor to the dollar- The former. it
I have charge and to meet the increased sums already provided in the ment on the whole subject. Mr.justice to a body of hard working tion of what was an economie wage salaried officers.
described above of receiving less cost of sterling commitments owing" estimates for 1930 for the pur- Lauder is the head of one of the officers who are entitled to just re for the lowest paid Chinese labour leaves in the position
muneration for their labours. Theer, and I know from personal con- pose of carrying into effect as largest insurance companies operat opposition to the scheme may-Iversations with Sir Henry Gollan than the dollar-equivalent of their to the drop of the dollar, the
the East, with branches
under two that this particular question is one salaries; to the latter it offers only from of January 1, 1920, the re- ing in commendations so modified." scattered all over the world and think, be classified
heads. The first main criticism is which caused him the gravest an half of what the commissioners to increase the revenue of the Colony. The financial position is The salaries scheme has been be with a large stonalities ploring that the salaries recommended arc, xiety: He was satisfied that the thought they deserved as long ago vero fully set out in Bir Cecil
salaries now being, paid are in Bs last August. Now, Sir, the "fore the public for so long and its of different nationalities
many cases not sufficient to provide Government has a high opinion of Clementi's despatch published in. "Warren Fisher Report."" provisions have been the subject problems cognate to these confront generally speaking, too high.
a decent living wage, and in justice the value of its subordinate staff Sessional Paper No. 3 of 1930, and I need not detain this Council by Now, Sir, on the general question to its minor employees the, Govern and it of, so much discussion that I feeling the Doverament in its salary questions, and there is no one in I need not detain the Council with en Rongith a wider knowledge of the remuneration of sterling ment is bound to give full weight to to them at the time when their repeating the details which to the
not prepared the deny any long and detailed description of men woblems than my hon paid officers I would venture to the conclusions of the commisioners uteda ars greatest one half of the more conveniently, studiovernment of the scheme.."
ourable friend, Sir Shou-son Chow, quate to the Council certain pace in this matter. Starting from the increase to which the commissioners sessional paper.
The commission reported on ages from that very able report bottom the commissioners have considered them to be entitled last tion to the sources from which this has given much carnest considera- The last general revision of aalariés August 31, 1920. Their report was published only in April last on the worked upwards in an ascending year.
additional revenue should be ob Charles webhohail on Sawrinnal Paper No avstem of appointment to the scale and have produced a salary
Alleyne daha akan dia, entic mission of 1910 dates from 19207 01, 199 on
But, Sir, the Government is not of the reception accorded to the when salaries here, as in all Bri- year, and ban been in the hands generally known as the Warren which the Government considera tish possessions, had to be revised of hon. members and of the public Fisher Report" from the name of fair and reasonable. It has been unmindial of the cost of the whole proposals set out in Sir Cecil to meet the altered conditions ever since.
the chairman of the committee. urged that this scale is somewhat scheme and of the new factors in-Clementi's despatch. I am authoriz says:Modern higher than that in force in mer- troduced by the drop in the dollar, ed to say that it has been decided brought about by the war. It is Hon. members are well aware of The committee now ten years since that ravision, the elaborate nature of the en-conditions demand also a generally cantile offers, but, I have reason to and it has after mature considera to leave in abeyance the proposal of personal, believe that some mercantile offices tion come to the conclusion that it to raise the assessment tax, though? and it is, I think, admitted that quiries held by the Commissioners higher standard
can reduce the cost of the scheme 1 must warn honourable members circumstances bare altered greatly and from the personal character educational and professional quali. I pay equally well and offer prizes
"Altered Circumstances.
..+
له
HO.L. AllOtance.
allowance.
J
Government considers it necessary
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