338
THE HONGKONG GOVERNMENT GAZETTE, 28TH AUGUST, 1875.
tinguished in the list, and exempt from assessment. [5 of 1863 s.7.] Notice of the
science, literature, or fine arts exclusively, and not for pecuniary profit: and all such edifices, hospitals, cemeteries, and tenements, or portions of tenements, shall be exempt from assessment and from the payment of rates.
XI. The valuers shall, not later than seven days after the day valuation to be for completing the valuation, leave or cause to be left with the given to each occupier of every tenement, or with some person resident therein, notice in writing of such valuation having been made and of the amount thereof.
tenement.
The list to be open for inspection at the Colonial Treasury.
List to be exhibited in country districts.
Appeal from
rates.
[5 of 1863 9. 11.
Notice of appeal. [ of 1863 s. 11).
Hearing of appeal.
[5 of 1863 s. 11].
The Governor in Council to
fix the rates
assessment. [5 of 1863 s. 12].
[12 of 1860 s. 4].
[5 of 1863 s. 12].
[4 of 1808
s. 8).
Rates in the
City of
Victoria.
Police rate in
country
districts,
[ 5 of 1863 s. 18.]
Rates, to be
year, and
Such notice may be given in the form C in the schedule hereto; But the omission to leave such notice upon any tenement shall not invalidate the valuation thereof, or relieve any person from payment of the rates.
XII. The said list, or an examined copy thereof, shall be open to public inspection at the Colonial Treasury during office hours for fourteen days of which notice shall be previously given in the Gazette.
Any owner or occupier of any tenement included in the said list may take any extract therefrom without payment.
XIII. The Colonial Secretary shall cause copies to be made in English and Chinese of the list for each country district, and shall cause the copies to be exhibited in a conspicuous place in the principal village of each district during the fourteen days last above mentioned.
XIV. If any person feels himself aggrieved by such list on the ground that he is thereby rated for any tenement for which he is not rateable under this Ordinance;
Or that any tenement for which he is rateable is valued beyond its full and fair annual value;
Or that any person or any tenement that ought to be inserted in such list is omitted therefrom;
Or that any tenement of any person is valued therein below its full and fair annual value;
The person so aggrieved may, not later than fourteen days after the last day upon which the list is open for inspection, appeal to the Supreme Court in its Summary Jurisdiction.
XV. The appellant shall give to the valuers notice in writing of his intention to appeal, and of the ground of appeal, seven days at the least before the holding of the court at which the appeal is to be heard;
And when the ground of appeal is that any person or any tene- ment is omitted from the said list, or that the tenement of any person is inserted therein below its full and fair annual value, the appellant shall also give the like notice of appeal to the person interested in the result of the appeal, and such person may be heard upon the appeal.
XVI. The court, upon proof of due notice having been given, shall bear and determine the matter of the appeal in a summary way, and may make such order therein as it thinks proper, with or without costs to any party; and may direct the officer of the court to amend the said list in such manner as the court directs; and the officer shall forthwith, in open court, make the necessary amendments.
The determination of the court shall be final and conclusive.
Assessment-Payment-Refund.
XVII. After the time for appealing has expired, the Governor in Council shall examine the said list or amended list and assess all of tenements mentioned therein, in the sums necessary to be levied in the ensuing year for the purposes of police, lighting, water and fire brigade rates; but so that the police assessment do not, in any year, exceed a rate equal to the expenses of the police establishment for such year, and so that the other assessments do not exceed :
For the water rate, two per centum on the gross annual value of the several tenements assessed;
For the lighting rate, one and a half per centum on the said gross annual value;
For the fire brigade rate, three quarters per centum on the said
gross annual value.
XVIII. The Governor in Council shall, on the above scale, assess to the police rate, to the lighting rate and to the fire brigade rate all tenements situate in the City of Victoria, and to the water rate all tenements situate in the City of Victoria, except those in the district of So-kun-poo.
XIX. The Governor in Council may assess to the police rate at a certain fixed amount, any tenement situate outside the City of Victoria; but so that the amount assessed do not exceed the sum for which the tenement would have been liable if situate within the City.
XX. The said rates shall be assessed as from the first day of assessed for a January in each year, or from such other day as the Governor in Council may appoint; and though assessed separately, shall be
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