1940-02-17 — Page 6

PAGE

6-HONGKONG DAILY PRESS.

BIRTH

NEW ADVERTISEMENTS CURRIE-On Feb, 10, 1940, at the

IN THE SUPREME

יוה

COURT OF.

HONG KONG,

PROBATE JURISDICTION:

IN THE GOODS ol SYBIL RUBY CHAL. LINOR of 499 The Peak, Hong Kong wife of Richard Harold Challinor, formerly of "Wrenville" Chester Road, Northwich in the County of Chester in the United King. dom, deceased,

NOTICE is hereby given that} the Court has by virtue of the provisions of Section 58 of Or- dinance No. 2 of 1897 made an order limiting the time for credi tors and others to send in their claims against the above estate to 15th day of March, 1940.

All Creditors and others are accordingly hereby required to "Send their claims to the under

signed on or before that date.

"DEACONS, - Sulicitors for the Executrix,

1. Des Voeux Road Central, Hong Kong

BANK HOLIDAYS.

76

The Exchange Banks will open at 9.30 a.. and will close

Country Hospital, Shanghai, to Mr. and Ms. J. W. Currie, a daughter.

ENGAGEMENT

EARL-TUBE.-The engagement is announced between Lionel Richard Franklyn Earl, Mela- yan Civil Service, eldest son of Mr. and Mrs. R. F. Earl, of Reigate, Eng'and. and Joan. Mary Tubb, only daughter of Mr. and Mrs. Harry Tubb, af London and formerly of Pek- ing.

DEATH LING.--On Wednesday, Feb. 7, 1940, at St. Elizabeth's Ros- pital, Shanghai, Jessie Ling, aged 49 years, the dearly- beloved wife of Charlie Ling and daughter of Mrs. Annie Dooly.

The Daily Press.

報西剌孖

Editorial and Business Office: 15-19, Queen's Road Central, Tel. 30251.

Night Editor (Wanchal Office):

Tel. 24511. "

London Office: 53, Fleet Street

E.C.4.

T

HONGKONG, FEBRUARY 17, 1940

WAR REVENUE TAX

THE

FEBRUARY CRIMINAL SESSIONS

MURDER, ROBBERY:

MANSLAUGHTER

be

The folowing cases will tried" at the Criminal Sessions which commences at the Supreme Court on Monday, Februray 16:-

Hui Yuk-mun, allas Ah Ngau: *murder:

Foo Yuet--ho: manslaughter, Wong Wal, Yu Lam, Cheung Chi, Cheung Woot, Kong Chak and Ngai Sheung: robbery by two or more;

Cheung Kl-ki; armed robbery: Sung San: robbery by two more;

or

Chan Wan, Chau Tal. Kwok La! and. Wong Kum-shul: robbery by two or more;

Leung Kam-tong; robbery by two cr more:

Ng Bau: robbery;

EDITORIAL

Sales on the Special Derby Sweep have passed the $600,000 mark. Above shows eager purchasers at the Exchange Building where thousands are thronging the counters daily. An amah may be seen in the foreground. Will she be the member of another lucky mahs' syndicate?

MORE NAZI BOMBAST

Chan Choi, Lam S-tak and GOERING TRIES TO

Cheung Mun; unlawful possession

of arms and ammunition;

Chan Fong: wounding with in- tent to resist lawful apprehension;

Yau-chuen: larceny, of letters and demanding money on forged letter;

Ho Ming and Tam. Yim: larceny or letters, receiving stolen property and demanding money on forged

instrument

Leung 80, L! Ling, Ko Kl-wah and Wan Leung: breaches of de- portation orders,

Estate of $3,000 was left by the late Carlos Nolasco da Silva, who died lastestate, on November 29 RECOMMENDATIONS last year, Letters of administra- of the Income Tax Com- tion have been granted to the at 12 noon for the transaction of mittee which we print today father, Mr. P. M. N. da Silva. Exchange business on Monday represent a considerable im- and Tuesday, the 19th and 20th provement over the original February (RACE MEETING). { proposals Introduced last

Hong Kong, 14th Feb., 1940.

G.

73

The Evening Institute will re- open on Monday, 4th March,

· 1940.

Entry forms may be obtained at the Education Office, Fire Station Building, Dr at Trade School, Wantsai.

the

year,

1-

CHEER UP THE

FARMERS

FUNDS FOR FINLAND

LONDON, Feb," 16

(Reuter)-

When the British Labour Delega tion. which has been visiting Finland, described its impressions before a meeting of the National Council of Laur in London on Wednesday. It was launch an appeal for funds for decided to Finland.

The

warm

BERLIN. Feb. 16 (Reuter) Field-Marshal Goering, broadcast ing to agricultural workers said: "The extreme cold of the winter! has caused us great trouble, but

WARM TRIBUTES the spring will demand great tributes to the courage, energy and

delegation pald inbours from all German farmers high spirits of the Finns and said Although the frost still binds they were impressed by the mill- you are in the midst of the pre- tary and political level attained parations for B new battle of and by the peoples' attachment to production."

the principles of Democracy, RECORD CROPS!

The Delegation stressed that the Field-Marshal Goering said that Finns are in urgent need of arma- the las two years had brought ments, especially heavy guns and record crops. Germany had in- planes, creased her production of fats and consumption of meat had risen,

NEWSETTES mirally

Mr. George Leckie Kinloch was married to Miss Mary Francis, a St. Peter's Swinton, recently. Mr. Kinloch; was formerly of the Naval Base, Singapore, and also "of the Naval Yard, Hongkong.

ADDITIONAL TAXES' „ on

His Excellency the Governor real estate, corporation and and Lady Northcote will be pre- business profits are certainly sent at the Hongkong Jockey more welcome than the pre-Club's Annual Race Meeting on vious penalisation of the low- Monday, Feb. 19. Tuesday, Feb. 20. salaried man, while the salary Wednesday, Feb, 21, and Satur tax, beginning, as it does, at day, Feb. 24. $400 per month will not be accompanied by anything like the hardship; that the former schedule would have involved Externally, there- fore, the new Bill adheres to the principle that the war contribution should be made by those best able to pay it. These, incidentally, are the Lady Northcote will open the Y.W.C.A. Industrial Girls' same groups that have op- new 75 portunities of doing rather Service Centres, at 145. Tan Kung“ well out of war conditions Road, Kowloon, at 5 p.m., opportunities that those in Thursday next, Feb. 22. whose way they fall will cer- tainly not avoid. The 'com- war mon man, to whom means only the prospect of The Association hereby gives notice participating in the fighting, to all it may concern that it has been

is not directly pressed. notified of the lass for destruction)

W. L. HANDYSIDE,

Director.

NATIONAL MUTUAL LIFE

ASSOCIATION OF AUSTRALASIA, LTD.

of Policy No. 702744 issued by the Association

the life of Mr. H On Sedick, and that at the end of one calendar month from this date A duplicate policy will be lasted in place of the lost for destroyed) policy unless within the said period of one calendar month objection against the of such Duplicate policy, is isstle lodged with the Association at Its

office at Bank of Canton Building, 6. Des Voeux Road Central, Hong- kong.

H. R WELLS," Resident Becretary.

54

HONG KONG & SHANGHAI BANKING CORPORATION,

.

on

A memorial service for the late

Mr. Yu Hwa, Chief of the Criminal Affairs Division of the second branch of the Klangsu High Court in Shanghal, who was murdered allegedly by Wang Ching-wel's agents last Nov, 23, will be held in Shanghat by the Chamber of Commerce, the Lawyers Associa- tion, and prominent citizens there on March 24.

EVEN UNDER the present proposals, extraordinary pre- cautions will have to be taken to ensure that the burden of taxation will not be passed on to those least equipped to bear it.. The property, táx

Ats Excellency the Governor must not be eked out in rents, and Lady Northcote will be pre- and the business tax must sent at the performance of "The not be allowed to affect either Circle," by W, 8omerset Maughan, wages or prices. Evasions, to be given by the Hongkong also, will certainly be at china Fleet Club Theatre, on Fri- Amateur Dramatic Club, at the tempted, despite the optimis- tic assumption, made in the day next, Feb. 23, at 9.15 p.m. Report, that this factor will be negligible in view of the purpose for which revenue' is being "raised...

IT IS GOOD to see that,

SWEDEN ORDERS

300 PLANES

"We have laid in ample stocks of raw materials, which we cannot produce ourselves. We cannot be defeated econo- or in the military field." be declared. Field-Marshal Goering claimed that Germany had a reserve of seven-million metric tons of! wheat.

1

16

COAL SHORTAGE Speaking about the scarcity of coal Field-Marshal Goering said

The information sions they had obtained will be and impres-

placed before the British Govern- ment,

STOCKHOLM, Feb 18 (Reuter) -The Prime Minister stated today that Sweden has relected a re- quest from Finland, for direct military ald."

APPENDIX TO REPORT

Continued from Page 1

that Germany had ample coal, but members appointed by the Gover- the German railways were strug-nor, of whom not more than one gling with enormous difficulties, shall be an official in the employ- Many tracks were frozen and the ment of the Government. For the difficulties of transport therefore, insurmountable

were, purposes of this Ordinance, the Governor may appolat a" Commis- sioner, a Deputy Commissioner,

CORRESPONDENCE Assistan Commissioners, and Ex-

M.C.L. ANNUAL FLOWER DAY (To the Editor, Hongkong Daily Press)

aminers.

SATURDAY, FEBRUARY 17, 1940. APPOINTMENT OF ROYAL COMMISSION SUGGESTED

Continued from Pare 1

Bill, which is attached to this Re- port. That B corporates our conclusions on many matters of detall which we do not propose ta

RESERVATIONS

attempt to explain in this Re- By The Hon. Mr. Leo

port

Under the suggested Bill Fronts D'Almada e Castro, Jr.

tax will be applied only to prodis made in Colony, whereas income

It is not without some misgiv

'tax would have applied to all pro-ing that I am a signatory to this. ats, wherever made. of resident Report. Having been convinced persons. Including companies re-that a full income tax would gistered here. Other Income from have · endangered the Colony's. abroad will not be taxed at all prosperity, wherefore,” in common under the War Revenue Bill with other Unofficial Members of "It was repeatedly emphasized by the Legislative Council, I opposed the official representatives on the its introduction, I am doubtful Committee that Government was whether the taxes now proposed: not seeking to raise any particu- will not have a somewhat similar- lor sum of money, but to impose effect, at least insofar as they will a reasonable burden of taxation be a deterrent to the introduction as a waz contribution from the of,fresh capital into Hongkong. Colony. We consider that the rates of tax proposed in the War Revenue Bill do impose such a reasonable burden.

Opposition to a full income tax is based mainly on apprehensions as to:

(a) Dimculties of administra- tion:

By Mr. Lawrence

Kadoorie

BUSINESS PROFITS TAX While recognising the force of the argument that "on grounds of equity such a tax must be impos- (D) Effects on the Colony.

ed if there is to be a Corporation In framing the War Revenue Proñts Tax." it still remains, in It has been our aim to re- my opinion, a tax of such in-.. move, as far as is possible, grounds quisitorial effect and of such for such apprehensions.

FOUR CONDITIONS We desire, however, to quality

lowing conditions:- our recommendation by the fol-

The measures of taxation

widespread and complex applica- tion and difculty of administra- tion that it should be left out of the Bul.

On the other hand. I consider that as distinct from Business Profits Tax-Property Tax and

provided for in the Bill should Corporation Profits Tax, which in

be confined to the përlad of the war, that is to say, no tax shall be collectable to respect of any year of assessment subsequent

to the year of assessment, ini which the war is terminated.

(W) The rates of taxation

cidentally are the only forms of taxation in the War Revenue Bill by which my firm will be affected, are justifiable for the duration of

the war.

suggested in the draft War Re- By Mr. T. Black

venue Bill äre considered rea-

sonable; but It is essential. in

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I have signed this Report be-

taxation

order to allay apprehensions cause of my adherence to the which might lead to the flight principle that this Colony should of capital or discouragement of contribute to His Majesty's Gov- the influx of new capital; that ernment's endeavours to defeat such rates should not be exces- the enemy. I am, however, unable sive and that, once the taxes to subscribe to the views express- have been imposed, those ratesed or implied in paragraph 11 of should not be increased. In this Chapter II that the connection it is noteworthy measure now recommended by the that the Taxation Committee Committee removes the grounds appointed in, 1938 expressed the for the apprehensions described in view that in respect of Income paragraph 10.

Inequitable "incidence 13 in- Tax "it would probably be found that the maximum rate should herent in the B itself apart from what may arise in the course eventually be put at 10 per cent."

of its administration.

(IN) In order to avoid un- In my judgment the provisions necessary expense and incon- for Corporation Profits Tax and venience to individuals and firms Business Prodts Tax present op who keep accounts in the Chi- portunities for widespread evasion nege language, Government and avoidance which would be im- posable under a general Income should make it clear that the

tax ordinance. use of either the English or the Chinese language in the Returns made in the Colony" as opposed furnishable under the provisions

to the general income tax plan of a War Revenue Ordinance with its provisions for relief in will be equally acceptable..

The scheme to tax only profits.

(iv) Any staff additional to cases of double taxation can only.

be productive, of immense admin- the present establishment which

The Bill goes on to deal with official secrecy, imposition of Pro- perty Tax and by whom payable, refund in case of unoccupied pre- ¡perty, Imposition of Salaries Tax, definition of income from employ- Str.--The M.CL äre holding ment, ascertainment of assessable their annual Flower-Day on Satur. Income, allowances, proportionate day morning Feb. 17, and we allowances, proof of claims and think that the public will be in-rates of Salaries Tax. terested to know that the little CORPORATION PROFITS TAX buttonholes of vialeta we sell have Chapter IV of the Bill deals with all been made by the Chinese War, the imposition of Corporation Pro- Orphans Association, so those who fits Tax and of Business Profits buy them will therefore be help-Tax, exemption of profits liable to ing another very deserving charity Empire Income Tax deduction as well as the M.CL

allowed in ascertaining profits, de- May we, through the medium of, ductions not allowed, basis for com- "Although it may be outside the your columns, appeal to everyone pating profits, liability of certain scope of our terms of reference, to help two very good causes this non-resident persons, profits of we desire to place on record our morning, by wearing a flower certain businesses to be computed opinion that the question whether sold by the very kind local ladies on a percentage of the turnover, substantial extra revenue for local and schoolchildren who have come assessment of partnership, persons needs, as opposed to temporary forward to help the M.OL

- C. WOMACK

Hon. Gen. Secretary

31.

is required for the administra istrative difficulties and a mass of

litigation. tion of a War Revenue Ordin- ance should be engaged on a temporary basis so as not to

add to the Colony's pensions 21 Marks On

commitment.

RISE IN COSE.

Child's Body

"WOMAN GAOLED. ON CHARGE OF

·ILL - TREATMENT

year-old widów, convicted of having ill-treated a 10-year-old

We view with much concern the girl,r continuous rise in the cost of

21 MARKS

assessable on behalf of a non- war needs, is actually necessary-- resident person, ascertainment of vide qualification (a) of the Taxa- profits of insurance companies, as- tion Committee's report quoted. Sentence of a month's ko- certainment of income of clubs, below-cannot be answered until prisonment, without the option ART FAN EXHIBITION trade associations, etc, deduction it has been ascertained whether of fine, was imposed by Mr. Another welcome addition to of Property Tax from Profits Tax the Government of the Colony is Q. A. A. Macfadyen, at, the Kow- Hongkong's expanding cultural life certain dividends excluded from functioning on the most economi- loon Court yesterday, on a wo- cal basis commensurate with e-man named Chan Yan-qin, a 15- is an exhibition of Chiese art assessment of profits. on Fans, now being held at the Chapter VII deals with appeals | clency. NEW YORK, Feb. 16 (Reuter) Fung Ping' Shan Library, under to the Commissioner within 21 days NOTICE is hereby given that while economy in Govern According to the Associated Press, the auspices of the Chinese Soof the notice of assessment and the Ordinary Yearly Meeting of ment expenditures is advo- Sweden has begun negotiations clety of Hongkong University. To appeals to the Board of Review the Shareholders in this Corpora-cated; it is specifically stated with the United States War. De day is the last opportunity of the which shall consist of not more tion will be held at the Head at the expense of social ser- In an effort to obtain a release variegated collection of fans, so pointed from time to time by the Colony's pensions commitment, is

that at must not be effected] partment and State Department Public to view the beautiful and than 20 members who shall be ap- Government, Office of the Corporation, No. 1;vices but should, rather, take for expart of an up-to-date type of Queen's Road Central, Hong the form of cutting-down of high speed fghting plane in con- Kong, on Wednesday, the 28th non-essentials to leave more alderable numbers February, 1940, at noon, for funds for necessary improve- the purpose of receiving the Report of the Board of Directors together with a Statement of Ac. counts for the year ending 31st December, 1930.

This plane, which is not yet in ments in public welfare pro-production would be additional to fects. The truest sentence in over 300 planes ordered here since the entire "document is the April statement that "despite heavy Government expenditure, its responsibilities 'In

י

representative of Chinese With admission free, the visiting

hours are from 10 am-5 pm.

with

ARRIVALS BY CHINA CLIPPER

· PENALTIES

:

a zise which the

A medical certificate produced. Governor.

likely to accelerate more rapidly by Mr, W. Fraser, of the in the future than in the past. We Secretariat for Chinese Affairs, Penalties and offences are dealt view with still more concern the stated that there were 20 weal Chapter X which fact that the present heavy ex-marks, some as long as eight in- states that a person guilty of penditure is insuficient to enable ches, across the girl's back and 21 fallure to make returns making Government to meet its full res- weal marks on her lega, marks incorrect returns, etc shall be ponsibilities in the matter of pub of a beating she had received Hlable, on summary conviction, to lic health, education and social from defendant. Among the arrivala at Kai Tak a fine not exceeding five hundred services generally, for which pur The girl was found wandering by the Pan-American Airways dollars, Breach of secrecy and other poses more money is likely to be in Maukong Village and taken to The Register of Shares of the health, education, and social that the proposed taxation, Nebraska, who travelled by Clip to fraud.

public report indicate both the fact Katherine C. Miller, of Lincoln, there are penal provisions relating

Ching Clipper yesterday was Mrs. matters are to be offences and wanted in the near future. Shamshuipo Police Station, where Before fresh taxation is impos- she displayed her bruises, and Corporation will be closed from services generally are not even in its amended form, per from San Francisco and is on

ed to meet this need, we recom-complained of having been beaten Thursday the 15th February to met." It is an elementary will meet opposition, and the a pleasure trip to the Far East. Board of Inland Revenue may from ferably a Royal Commission) be

The Bill also provides that the mend that a Commission (pre- because she broke a rice bowl. Wednesday the 28th February, civic duty of Council mem-quarters from which such Mrs. Miller plans to travel two time to time make rules generally set up to investigate the whole or

"SOLD FOR $15 1940, (both days inclusive) dur-bers, as well as of every re- opposition will come. It ap months in China before returning for carrying out the provisions of ganization of civil government in Chan Yau-klu was also fined ing which peried "no transfer of sident of Hongkong, to expears, however, that the Bill by Cupper.

this Ordinance and for the ascer- this Colony with a view to ascer- $60, in efoult at mouth's. tm- shares can be reglstered.

pose the facts that make this has a good chance of going

Arrivals from Manila were. Mr. tainment and determination of any taining whether it is possible to prisonment, for fature to report forthright statement so ac- through without being forced G. E. Costello, Far Eastern Mans class of income.

Feffect economies which would per to the proper authorities the pos curate and to explore and through by the official ma-steamship Co. returning to his may prescribe any forms which the programme of social services sold to her for 115 by her grand- ger of the Canadian Pacific The Board of Inland Revenue mit of a substantial increase in session of a word. The girt was urge immediate measures of jority thus satisfying the post in Hongkong, Mr. Fred H may be necessary for carrying this without undue increase of taxa mother. Improvement. This is a mat- desiderata which the framers Nobel, Manila Manager of Bocony Ordinance into effect. ter for the utmost public of the Income Tax Report of Vacuum Ou Co., Mr. Alan 0. Tulk, energy and vigilance.

No far shall be collectable m 1938 considered essential to of the Asiatic Petroleum Co. Mr. respect, of any year of assessment -Hong Kong, 8th Feb., 1948.

THE RESERVATIONS made the introduction of the tax as Leong Wa-chan, and Mr. Jack aubsequent to the year of assem- 65 by several signatories of the it was then contemplated. Bonamy.

ment in which the war towhich

By Order of the Board of Directors.

V. M. GRAYBURN,

Chief Manager

tion.

in

Whe Indian Trade Chinit began on September – 3,- 1930 / 13 | to Italy has arrived at terminated;

@private visit. (ne

bon

J