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THE HONGKONG GOVERNMENT GAZETTE, 3RD MARCH, 1888.
HEH
33. If any person fail to pay any rates for which he is liable, upon the day notified in the Gazette as the day for payment, the Treasurer may recover the same by suit in the Summary Jurisdiction of the Supreme Court, together with interest at the rate of eight per cent. per annum until the day of payment.
Refund of Rates.
34. Refunds of rates may be made subject to the fol- lowing rules
(1.) Whenever any tenement, not being a tenement at Victoria Peak, is unoccupied during one or more entire months of any quarter in respect of which the rates upon such tenement were paid in ad- vance, the Treasurer shall refund the rates for such months.
(2.) When any tenement at Victoria Peak shall be continuously unoccupied during any six conscen- tive months from April to November inclusive, the owner shall be entitled to a refund of the rates paid during such period on account of such tenement, and for each succeeding month during which such tenement shall be continuously un- occupied he shall be entitled to a like refund. 35. Refunds may be obtained in the following man-
ner :--
(1.) The owner of any tenement may give notice to the Treasurer that such tenement is vacant not later than the fifteenth day of any month from the first day of which it is intended to claim such refund. (2.) So long as such tenement shall remain continu- ously unoccupied, no further notice shall be re- quired, but after the re-occupation of such tene- ment, notice shall again be required, as provided in the preceding sub-section.
(3.) The person claiming the refund may, within fifteen days after the expiration of the quarter during which the tenement has been unoccupied, apply to the Treasurer in the form D in the Schedule for such refund.
(4.) The Treasurer may refund the rates for one or more entire months during such quarter if due notice have been given, and if the Treasurer be satisfied that the tenement was unoccupied during such months, which he shall ascertain by causing it to be actually inspected from month to month. (5.) In the case of tenements at Victoria Peak, no refund shall be made until the tenement has been continuously unoccupied during six months as hereinbefore provided, after which the refund may be made quarterly till the tenement is occupied. 36. Any person aggrieved by refusal on the part of the Treasurer to refund rates may apply to the Supreme Court in its Summary Jurisdiction, and the Court may adjudicate upon a petition for a refund of rates, although the claim exceeds one thousand dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
37. The petitioner shall not recover if the notice required by Section 35 of this Ordinance has not been given, the burden of proof whereof shall rest upon him.
Exemptions.
38. The following tenements, so long as they are not occupied in auy way for gain or pecuniary profit, shall not
be rateable-
Almshouses.
Art Schools or Art galleries.
Cemeteries.
Charitable dispensaries.
Free Libraries.
Government premises whether Imperial or Colonial.
Hospitals.
Museums.
Places of Worship.
Rifle ranges.
Schools.
The premises of the City Hall.
39. Except as provided by the last section no exemption from or excusal of rates shall be allowed.
House Numbering.
40. Every owner or occupier of any tonement shall allow such tenement to be numbered with such number and in such manner as the Assessor shall from time to time direct.
Recovery of rates.
[21 of 85. 24]
Refund of rates. [Sce 21 of 85.
25]
Mode of obtaining refund.
[21 of 85, 26].
Court may entertain petition exceeding $1,000. [21 of 85, 27]
Want of notice.
[21 of 85. 28]
Exemptions [Sce 21 of 85 1.)
No other exemptions allowed.
Honse
umbers. [See 8 of 53. 7]
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