598789-1939-Supplementary-Bills-read-a-first-time--Merchant-Shipping-Amendment-Telecommunication-Amendment-Sterling-Salaries-Conversion-Amendment-Naval-Volunteer-and-Defence-Rating-Amendment-Dagerous-Goods-Amendment-Pensions-Amendment — Page 11

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[No. 14-1.4.39.-1.

Short title.

Amendment of Ordinance No. 6 of

1901,

s. 2 (i).

New sub- section (5) added to section 4

of Ordinance No. 6 of 1901.

New sub-

section (5) added to section 39

of Ordinance No. 6 of 1901.

(C.S.O. 3209/39.)

A BILL

INTITULED

An Ordinance to amend the Rating Ordinance, 1901.

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

1. This Ordinance may be cited as the Rating Amend- ment Ordinance, 1939.

2. Section 2 of the Rating Ordinance, 1901, is amended, by the insertion in paragraph (i), after the words "Such rateable value shall not include the value of any machinery upon or in the tenement", of the following words :-

", and no regard shall be had-

(a) to any room or other part of the tenement which has been added at any time after the tenement was first assessed, or was included in the tenement before it was first assessed, solely for the purpose of affording protection in the event of hostile attack from the air, or for purposes auxiliary thereto, if approved by the Air Raid Precautions Officer and the Assessor, and which is not occupied or used for any other purpose;

(b) to any structural alterations or improvements to the tenement (not being the addition of any such room or other part as aforesaid) made at any time after the tenement was first assessed, solely for the purpose of affording such pro- tection, or for purposes auxiliary thereto, if similarly approved".

3. The following new sub-section is added at the end of section 4 of the Rating Ordinance, 1901 :--

(5) inspect or authorize a public officer to inspect on his behalf any room or other part of a tenement, which is exempted from assessment to rates under the provisions of section 2 (i) or of section 39 (5), in order to ascertain that. such room is being used for the purposes of and as required by the said provisions, by virtue of which they have been so exempted.

4. The following new sub-section is added at the end of section 39 of the Rating Ordinance, 1901 :-

(5) No person shall, in respect of any period, be liable to pay rates in respect of a tenement which is intended to be occupied and used solely for the purpose of affording protection in the event of hostile attack from the air, or for purposes auxiliary thereto, if approved by the Air Raid Precautions Officer and the Assessor, and which is not occupied or used for any other purpose.