1933-06-16 — Page 6

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TO-MORROW

SATURDAY, JUNE 17th

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HONG KONG DAILY PR

IMPORTANT CASE FROM SINGAPORE

Income Tax During Service Abroad

PEAL AGAINST ASSESSMENT

LONDON, May 30. A Singapore case has raised a very important point in connection with income tax in respect of ser- vice

FRIDAY JUNE 16, 1933

OUR LONDON AIR-MAIL-

LETTER

(Continued from Foge

NEW AIR COUNCIL APPOINTMENT

To fill the vacancy on the Air Council treated by the appointment of Air Chief Marshal Sir Edward Ellington, KC.B, as Chief of the Air Staff, Air Vice-Marshal W Bowhill, C.M.G., will, become Air Member for Personnel.

Air Vice-Marshal Bowhill has been Air Officer Commanding, Fighting Area, Air Defence of Great Britain, since May, 1931. He was born in India, educated at Black heath and in H.M.S. Worcester, and entered the merchant service. He bgan to fly in 1912, and, having à commission in the Royal Naval Reserve was appointed to the Naval Wing of the Royal Flying Corps.

FRENCH SOLDIERS IN LONDON

WREATHS ON FOCH MEMORIAL AND THE CENOTAPH

(Special "Air-Mail Service)

LONDON, May 30. French ax-Servicemen and their wives spent a day in London to day.

The men were members of Les Croix De Feu et Briscards" an of ganimation which admits only sol- diers who saw service in the front line trencher during the war. Many were maimed and some were sightloss.

abroad. The man on whose caso this question is raised is on an Executive grade in the Admiralty on the basic scale of £400-£500. Members of the grade accept a liability for periods of duty at dockyards overreas as one of their normal conditions of employment. This man has served at eight dif. ferent dockyards in the course of 21 years' service, one of them being overseas, at Singapore, where he He took part as a Flight Com- was employed for three years.mander in the first air raid on Cux-1300, arrived in three trains, and While there he received (1) his basic salary, (ii) cast of living bonus as though he were at home, and (iii) Colonial allowance to meet the

extra

expense incurred in conse quence of being required to live outside the United Kingdom.

Rent Allowance.

baven in 1914. During the war he served in the North Sea, Mesopo tamin, the Egean, and East Africa.

CHINESE ART IN WHITECHAPEL

All of them had the “Croix De Feu Armlet, consisting of the tri- colour and a badge of a golden cruss with a skull in the centre.

The party, which numbered. about they were met by General Sir Tan Hamilton, Admiral Sir Henry Bruce, and Colonel E. C. Heath, general secretary of the British

Legion.""

After the ceremony the visitors split up into parties to tour Lon-

don.

"Gold Star" Mothers

On leaving Victoria, wreath was placed on the Foch memorial in Grosvenor gardens, S.W., and then Mr. Laurance Binyon celebrated the party marched to the Cenotaph. the first week of his retirement A wreath inscribed "To the Un from the British Museum by open-known Soldier" was placed at the During part of the period he o today, in the company of Lord President of the "Croix De Feu.

ing in the Whitechapel Art Gallery foot by Lieut-col. De la Roque, cupied an official residence, and during another part he received a Burnham, the Chinese Minister and rent allowance in lieu of official his wife, and a small gathering of quarters. He sailed on March 3 the artistically inclined, the first ex- this year for three years' service inhibition of contemporary Chinese Hong Kong.

art to be held in this country. On March 1st, 1932, the Special gue, Mr. J. N. Duddington, the se-

Last year, while on a visit to Pra One hundred and forty Gold Commissioners of Income Tax

Star" mothers arrived at Plymouth heard his appeal against an assess.cretary of the gallery, had the luck on the liner President Harding to- ment to tax in respect of the to meet the Czech art critic Profesday. They are visiting the graves of fallen American soldiers in period of his service at Singapore National Academy of Fine Arts in borne by the United States Govern- aor V Chytil, the Director of the France The cost of the visit is He appealed on three grounds:

Peiping, who possesses the finest ment. (i) That none of the income arising collection of contemporary Chinese

from the tenure of the office heart outside China itself, and per- Relgian

More than 7000 French exercised abroad is subject to suaded him to lend the collection to Folkestone to-day and most of excursionista landed at taxation within the United Whitechapel. Professor Chytil not them went on to London, Kingdom under Schedule E; only agreed to the loan but even (ii) That any value ascribed to the insisted on paying the cost of pack-wreaths on

Two of the French parties placed the Folkestone war official residence he occupied ing and transport, and offered to memorial.. abroad is not income within come to London and lecture to East the meaning of the relative End audiences on Chinese art with- Acts, or alternatively is not out fee. subject to taxation in the Unit- ed Kinghom; and

The collection has arrived, and

and

The German Government is con-

KAIPING COAL FOR ALL FURPOSES

HOME, FACTORY

AND BUNKERS

THE KAILAN MINING ADMINISTRATION,

Head Office:-TIENTSIN.

DODWELL & CO., LTD. Agents, Hong Kong.

THE COLONY'S FIRST and BEST WOMEN'S MAGAZINE

HONGKONG LADIES' JOURNAL

SPECIAL WEEKLY FEATURES TOPICAL COMMENT FASHION NOTES: SOCIETY GOSSIP BEAUTY HINTS

Price 20 cents at all Bookstalls or at the Offices of the Publishers.

was opened to-day, but Dr. Chytil vinced that to-day there can be only Forbes Advertising & Printing Service

spreading of the war,

A NEW DISCOVERY

(i) That the colonial and house is now, alas, in China, superintend one great task, and that is to asRUTE allowances are expenses deducing the removal and stowing away the peace of the world.-Herr tible from his income, oral of works of art in the palaces and Hitler. tornatively constitute income nurseries in the sight of a further which is not subject to taxation in the United Kingdom, His appeal was allowed under (ii) on the first of the alternative submissions and was disallowed un- der (i) and (iii). In regard to (i) the main point tissue the Senior of the two Special Commis sioners said in writing that he had 4 grave doubts as to the correctness of the official view," but thought the case was not one in which he should press his colleague, who had formed a clear opinion, to with draw that opinion. This statement is regarded by the appellant's soli- citora ts something approaching a dissenting judgment.

The Inspector of Taxes asked for a case to be stated for the opinion of the High Court on the point on which the appellant had succeeded. and the appellant then asked for a case to be stated on the two other

questions.

•

It would appear that the prob able cost of taking the matter to the High Court will be about 15 guineas, while if the appellant lost, the additional taxed costs would probably be something approaching £100. If he won, and the Inland Revenue authorities took the mat ter to the Court of Appeal and/or the House of Lords, they would probably agree to pay his costs in the higher court, whatever the re- sult.

Many Departments Affected.

$

It is estimated that in this parti cular case the amounts of tax at issue on the respective points are:

On (i) £300 (which includes the amounts at issue on the two other points), un (ii) £20, and on (iii) £100.

As the official residence. was OC- cupied for only part of the three years, the figure under (ii) is lower than it would have been under normal circumstances. Success on (5), it is pointed out, would auto matically dispose of (ii) and (ii),

about According to the estimates, i 870 of the salaried staff serving dbroar under the Admiralty will be affected by the result of this case These, in addition to Executive officers, include clerical officers, pro- fessional and teclmical officers and ather

It must have come. as a surprise to most people in Mr. Binyon's au- dience to learn from him that he could remember the time when there was not a single book on Chinese painting in any European language and that as far as Europe was concerned Chinese art was discovery of this century. "Chinese ant," he said, with that character- istically wry smile of bis, "is a hap pier art than our because it is not obsessed by the paramount im portance of human beings."

Mr. Doddington has sandwiched the modern works between old Bud ties. The whole effect of the ex- dhist scrolls of the earlier dynas. hibition is that of a Cloud-Cuck - Land spring, in which birds, flow- ers, plants, and insects have put on a strange and most intense nd" more highly coloured reality as if one were looking at them through oular "star" of the show is Chi- a glass of clear water. The parti- Bai-Bhi, who is now 74 years old and who at the very time when Manet and the Impressionists were breaking away from scade nic tradi- tion in France was doing extefly the same thing wil the men older artistic" tradition of China.

A DAUGHTER FOR EDNA BEST

ACTRESS WHO RAN AWAY" TO REJOIN HER HUSBAND

(Special Air-Mall Service)

LONDON, May 30. Mies Fina Best, the actress, gave birth to a daughter in a London nursing home early today.

Mr. Herbert Marshall, her actor: husband, tells me that “both are doing extremely well ”!

оп

Miss Best's last appearance the London stage was with her hus band in Anuthor Language" at the Lyric.

Mr and Mrs. Marshall were mar * Abou£ 200 to 300 established work ried in New York in November men in Admiralty service are also 1928. Their admirers recall how in concerned. Moreover the questions | June last year Miss Best ran At issue affect officers of various away from Hollywood, where she MARS E was doing film work, in order to ciassen employed abroad by other be with her husband in New York, departments such as the War Office MisBeat wa

married-in Air Minis chequer and Audit

Sey

Dopa

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PRICES

OF

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WAKEFIELD CASTROL MOTOR OILS

HAVE BEEN

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WAKEFIELD CASTROL MOTOR OIL gives you the correct quantity and quality. It is sold by the Imperial Gallon of approx. 9 lbs. which is the legal measure in the Colony and the innumerable achievements standing to the credit of this aristocrat lubricant are sufficient evidence of its incomparable quality. There are no inferior or alternative grades of Castrol Motor Oils Britain's records on land, sea and in the air were all made on Castrol and the oil we sell here is exactly the same as used on

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