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THE HONGKONG GOVERNMENT GAZETTE, 11TM SEPTEMBER, 1873.
VIL. If any owner or occupier of a tenement refuses or neglects Penalties.
to furnish the aforesaid particulars within one week after being [50f1863 s. 5] required to do so;
Or knowingly furnishes false or incorrect particulars;
Or prevents, hinders, or obstructs any valuer from entering or inspecting any tenement after delivery of such notice and after the lapse of twenty-four hours;
He shall, on conviction in a summary way, be liable to a penalty not exceeding one hundred dollars.
VIII. The valuers shall cause every tenement to be separately Mode of valued, and shall make the valuation thereof by estimating the valuation.
{5 of 1863 s. 6]. gross annual rent at which such tenement may reasonably be ex- pected to let for the ensuing year.
In estimating the value of a tenement the value of any machi- nery contained therein shall not be included.
IX. As soon as the said valuation is completed, the valuers List of shall make out a list, divided into districts, of the several tene- valuations. ments valued, and of their respective valuations, and shall deliver [5 of1863 s. 9], the same to the Colonial Secretary, not later than seven days
after the day for completing the valuation.
The valuers shall also make and subscribe, in the presence of To be verified the Colonial Secretary, a declaration to the effect that the said by declaration, list contains a true account of all valuations made by the decla- rants, and that the same is, to the best of their knowledge and belief, correct in all other particulars.
X. In making out the said list, the valuers shall distinguish all Religious religious edifices, hospitals, and cemeteries, and all tenements, and edifices and portions of tenements of a public nature or used for charitable public build- purposes, or which are used and maintained for the purposes
ings to be dis of
tinguished in science, literature, or fine arts exclusively, and not for pecuniary the list, and profit: and all such edifices, hospitals, cemeteries, and tenements, exempt from or portions of tenements, shall be exempt from assessment and from assessment.
[5 of 1863 s.7.] the
payment of rates. XI. The valuers shall, not later than seven days after the day Notice of the for completing the valuation, leave or cause to be left with the valuation to be occupier of every tenement, or with some person resident therein, given to each notice in writing of such valuation having been made and of the amount thereof.
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.
tenement.
XII. The said list, or an examined copy thereof, shall be open The list to be to public inspection at the Colonial Treasury during office hours open for for fourteen days of which notice shall be previously given in the inspection at
Gazette.
Any owner or occupier of any tenement included in the said list may take any extract therefrom without payment.
the Colonial Treasury.
XIII. The Colonial Secretary shall cause copies to be made in List to be English and Chinese of the list for each country district, and shall exhibited in cause the copies to be exhibited in a conspicuous place in the country principal village of each district during the fourteen days last above mentioned.
districts.
XIV. If any person feels himself aggrieved by such list on the Appeal from ground that he is thereby rated for any tenement for which he is rates. not rateable under this Ordinance;
Or that any tenement for which he is rateable is valued beyond its full and fair annual rental;
[5 of 1863
s. 11].
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 rental;
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 Notice of of his intention to appeal, and of the ground of appeal, seven appeal. days at the least before the holding of the court at which the 5 of 1863
s. 11]. 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.
s. 11].
XVI. The court, upon proof of due notice having been given, Hearing of shall hear and determine the matter of the appeal in a summary appeal. way, and may make such order therein as it thinks proper, with (5 of 1863 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.
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