221360-1935-Supplementary-Draft-Bill--Rating-Amendment — Page 4

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(c) Buildings are to be classified according to their value. as assessed from year to year by the District Officers (s.s. 3);

(d) s.s. 4 imposes an annual rate on buildings, graded according to the classification thereof, the rate for a building that enjoys the benefit of a Government water supply being double the rate for one which does not. This annual rate may be altered, as under section 31 (1) of the principal Ordinance, by resolution of the Legislative Council.

(e) s.s. 5 requires all rates to the paid quarterly in advance to the District Officer. The times appointed for pay- ment will be notified in the districts and not in the Gazette as provided by section 32 of the principal Ordinance.

In the event of default in the payment of rates the District Officers are given by s.s. 6 the same power in order to recover the same as the Collector of Crown Rent is given in respect of such rent by the Crown Rent regulations made under the New Territories Regulation Ordinance, 1910. See Regulations of Hong Kong, 1844-1925, p. 410;

(g) s.s. 7 makes special provision for the refund of rates in respect of non-occupation of part of a building;

(h) by s.s. 8 such modifications may be made in the Schedule forms as the District Officers deem necessary.

January, 1935.

C. G. ALABASTER,

Attorney General.