103096-1926-Supplementary-Draft-Bills--Rating-Refunds--Former-Enemy-Aliens-Disabilities-Removal- — Page 1

147

Draft Bills.

No. S. 56.-The following bills, which it is proposed to introduce into the Legislative Council shortly, are published for general information.

C.S.O 3917/25.

A BILL

[No. 1: 24.2.26.-1.]

INTITULED

An Ordinance to give the Governor in Council

power to order refunds of rates.

BE it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Council thereof, as follows:-

1. This Ordinance may be cited as the Rating (Refunds) Short title. Ordinance, 1926

2. Notwithstanding anything in the Rating Ordinance, Additional 1901, it shall be lawful for the Governor in Council to power to order a refund of rates to be made in any case in which he grant refund may think fit to do so.

of rates.

Ordinance No. 6 of 1901,

3. Every person who knowingly makes to any person Making false any false statement for the purpose of obtaining a refund statement an

offence. of rates under the provisions of this Ordinance shall upon summary conviction be liable to a fine not exceeding two hundred and fifty dollars.

Objects and Reasons.

1. Various causes, some of which began to operate over a year ago, make it desirable that there should, temporarily, be a somewhat wider power to grant refunds of rates than exists at present.

The chief obstacle in the way of such relief at present is the statutory rule that no refund can be made unless the whole of a tenement has been vacant during the mouth in respect of which the refund is claimed. There are also other difficulties. The bill pro- poses to avoid them all by giving a perfectly wide discre- tion to the Governor in Council. A wide discretion is also necessary in order that the varying difficulties of fact nay be dealt with fairly and expeditiously. The intention is to exercise this discretion only in order to enable refunds to be made in respect of vacancies of portions of tenements for periods of one or more months. It must be pointed ont that in ordering such refunds account will be taken of the fact that the assessment itself always makes a certain allowance for possible vacancies. Accordingly, if two floors of a house were vacant the refund would probably be of the amount of the rates attributable to one of the two floors only.

2. No definite term has been set to the operation of the Ordinance but it is not anticipated that the necessity for the relief will be of long duration.

J. H. KEMP,

Attorney General.

24th February, 1926.