583069-1940-War-Revenue-Ord--1940--Rules-made-by-the-Board-of-War-Taxation — Page 1

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THE HONG KONG GOVERNMENT GAZETTE, AUGUST 30, 1940.

No. 963.

Hong Kong.

ORDINANCE No. 36 of 1931. (DUTIABLE

COMMODITIES).

RESOLUTION BY THE LEGISLATIVE COUNCIL.

RESOLVED, pursuant to section 4 of the Dutiable Com- modities Ordinance, 1931, that the duties on liquors imposed by Resolution of this Council on the 25th July, 1940. published as Government Notification No. 841 in the Gazette No. 40 of the 26th July, 1940, be varied so that the initial duty on concentrated beer if of Hong Kong origin shall be reduced from 80 cents to 60 cents per gallon. if of Empire origin shall remain at 80 cents per gallon and if of other origin shall be increased from 80 cents to one dollar per gallon, and that the initial duty on other beer except cider and perry if of Hong Kong origin shall be reduced from 70 cents to 50 cents per gallon, if of Empire origin shall remain at 80 cents per gallon and if of other origin shall be increased from 80 cents to one dollar per gallon.

COUNCIL CHAMBER,

29th August, 1940.

No. 964.

C. BRAMALI. BURGESS.

Deputy Merk of Councils.

Hong Kong.

ORDINANCE No. 13 of 1940. (WAR REVENUE).

In exercise of the powers conferred by section 58 (1) of the War Revenue Ordinance, 1940, the Board of War Taxation makes the following rules :-

Rule I.

Method of ascertainment and determination of profits in businesses of chartering and owning ships and aircraft.

1. Where a non-resident person carries on a business of shipowner or aircraft-owner or charterer outside this Colony and any ship or aircraft owned or chartered by such person calls at a port in the Colony, the full amount of the profits arising from the carriage of passengers, mails, live-stock and goods shipped in the Colony shall be taxed as if they were made from transactions in the Colony.

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