671575-1885-Bill-read--Municipal-Rates-Ordinance-1885- — Page 4

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THE HONGKONG GOVERNMENT GAZETTE, 31ST OCTOBER, 1885.

Rates to be an orcujver's tax.

Recovery of rates.

Application of rutes.

Refund of

Tate for

uninhabited tenebent.

Mode of obtaining refund.

Court may entertain petition exceeding $1,000.

Want of notice.

Governor may order refund.

Service of Notices.

Payment and Disposal of Rates.

23. 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 tax; 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 occupation of the teuement, by distress in the same manner as for rent at common Inw.

24. 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 twelve per cent. per annum until the day of payment.

25. Municipal Rates shall be applied in payment of the police establishment and of the expenses connected there- with;

In payment of the expenses connected with lighting the City of Vietoria;

In maintaining the water works and in payment of the expenses connected therewith;

And in maintaining the fire brigade, and in payment of the expenses connected therewith.

Refund of Rates.

26. Whenever any tenement is unoccupied during one or more entire months of any quarter in respect of which the rates upon such tenement were paid in advance, the Treasurer shall refund the rates for such months.

27. Such refund may be obtained in the following.

manner:

(1.) The owner of such 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 continuously unoccupied no further notice shall be required, but after the re-occupation of such tenement notice shall again be required as provided for 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 to this Ordinance 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.

28. 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 29. The petitioner shall not recover if the notice required by Section 28 of this Ordinance has not been given, the burden of proof whereof shall rest upon him,

30. The Governor may, if he thinks fit, for any cause whatever, order the refund of the whole or any portion of any rates paid by any person.

Miscellaneous.

31. Any notice required by this Ordinance to be served upon the occupier or owner of any Tenement may be served by leaving it at such tenement if occupied, or if not occupied, at the abode or place of business of such owner.