660673-1888-Bills-read-The-Trees-Preservation-The-Rating — Page 5

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THE HONGKONG GOVERNMENT GAZETTE, 3RD MARCH, 1888.

Interim Valuations. [See 21 of 85. 16)

Entry of

Valuation.

[See 21 of 85.

17]

Nolice of Valuation. [21 of 85. 17)

Payment: [21 of 85. 19]

Interim Valuation. Appeal.

[21 of 85, 18]

Rates fixed. [See 71 of 85.

Rates on piers.

Lower rates in certain districts.

Rates how paid.

21 of 85, 221

Rates to be an decupler's tax. [21 of 85, 23].

party; and may direct the Treasurer to amend the List in any manner. Such order of the Court shall be final and conclusive.

Interim Valuations.

23. The Assessor may at any time make an interim valuation of any tenement.

24. The Assessor shall notify the Treasurer of the amount of such valuation, and the Treasurer shall cause the same to be inserted in the List.

25. The Assessor shall, without delay, serve upon the owner of such tenement, or upon the occupier if the owner' cannot be found, notice in the form of Schedule C of such valuation having been made, and of the amount thereof. No rates shall be recoverable in respect of such tenement until such notice has been served.

26. The rates assessed shall be payable from the first day of the month next following the assessment, and shall thereafter continue to be payable quarterly.

Interim Valuations.-Appeal.

27. Any person aggrieved by any interim valuation, on the ground that the tenement assessed is not rateable under this Ordinance, or that it is valued beyond its Rateable Value, may appeal to the Supreme Court in its Summary Jurisdiction, whereupon Sections 15 to 22 in- clusive shall apply in relation to such appeal. The period of twenty-one days mentioned in those sections shall be taken to be twenty-one days from the service on the owner or occupier of the tenement of Form C under this Ordinance, or in case such Form C was not received by such owner or occupier, twenty-one days from the first demand upon him to pay the rates to which the appeal refers.

Rating.

28. After the time for appealing has expired, the fol- lowing percentages on the annual valuation of every tene- ment enumerated in the List shall be payable as rates from the first day of July in each year, or from such other day as may, from time to time, be fixed by the Governor in Council, viz. ;——

On Tenements within the City of Victoria.

For Police Rate,

For Water Rate,

....

For Lighting Rate,

For Fire Brigade Rate,

.82 per cent.

2 per cent.

.1 per cent.

per cent.

On Tenements beyond the City of Victoria.

For Police Rate.

At Victoria Peak, ............8 per cent.

At all other places,

...7 per cent.

29. On the valuation of piers, wherever such piers may be situate, a total charge of 7 per cent, ás Police Rate only, shall be payable. When such piers are within the City of Victoria, and are valued in conjunction with adjoin- ing tenements under section 4, the Assessor shall make a suitable deduction, not exceeding 45 per cent., from the full rateable value of each pier, which may then be assessed as if it formed part of the adjoining tenement.

on.

30. The Governor in Council may from time to time direct by an order under his hand that rates lower in amount than those provided for in sections 28 and 29 shall be charged on the valuations of tenements in districts or parts of districts newly opened for building, or partially unbuilt And the Governor in Council may from time to time, in like manner, increase the rates fixed by any such order, to any amount not exceeding the amounts provided for in Sections 28 and 29. Every such order shall be published in the Gazette, and shall be of no force until so published. 31. The above rates may be levied collectively and called Assessed Rates, and shall be paid quarterly in ad- vance at the Treasury within the first month of each quarter, and the times appointed for such payment shall be notified quarterly by the Treasurer in the Gazette.

Payment and Recovery of Rates,

32. The owners and occupiers of all tenements shall be liable to the Crown for payment of the rates assessed thereon, but the same shall be deemed an occupier's rate; and, as between the owner and occupier of any tenement, shall, in the absence of any agreement to the contrary, be borne by the occupier; and the amount thereof, if paid by the owner, may be recovered by him from the occupier in an action for money paid to his use, or, if he is still in occupa- tion of the tenemeut, by distress in the same manner as for rent, and the provisions of this section shall equally apply to the recovery of rates paid by one owner on account of another under sub-section 2 of section 4.