THE HONGKONG GOVERNMENT GAZETTE, 5TH MAY, 1888.
Rating.
28. After the time for appealing has expired, the fol- lowing percentages on the valuation of every tenement 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., for any tenement,
In the City of Victoria,....
In the Hill District,
In any other place,
13 per cent.
8
per cent.
7
per cent.
Rates Axed..
[See $1 of 85.
J]
459
Two per cent of the Rates levied in the City of Victoria may, in the discretion of the Governor, be disposed of to defray the expenses of the water supply.
29. On the valuation of piers, wherever such piers may be situate, a totul charge of 7 per cent, shall be payable. When such piers are within the City of Victoria, and are valued in conjunction with adjoining tenements under scetion 1, the Assessor shall make a suitable deduction, not ex- ceeding 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.
30. The Rates provided for in sections 28 and 29 and the districts to which they apply may, from time to time, be altered by resolution of the Legislative Council. If such resolution should be carried, the Governor shall fix u date for its coming into effcet.
31. The above rates shall be paid quarterly in advanes at the Treasury within the first mouth 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 tenement, 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.
3. If any person fail to pay any rates for which he is liable, within one month after 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- Towing rules
--ན་
(1.) Whenever any tenement, not being a tenement in the Hill District, 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 in the Hill District shall be continuously unoccupied during any six consecu- 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
Succeeding month during which such tenement shall be continuously un- occupied he shall be entitled to a like refund.
Provided that no refund of rates shall be made in respect of the non-occupation of any portion less than the whole of any land or building which may have been assessed as a separate tenement.
Mates on piers.
Lowe rifer in certain districts.
Raba boy
[5. of $5, 22]
Rates to be an nevupler's bux. [21 of 85. 23j.
Rovery of
[21 of 95. 251
Refcad of
See 21 of $5.
Tales.
M
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