694783-1875-Rating-Ordinance- — Page 3

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THE HONGKONG GOVERNMENT GAZETTE, 11TH SEPTEMBER, 1875.

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 1868

s. 8].

Rates in the

City of

Victoria.

Police rate in

country districts.

[5 of 1863 s. 18.]

Rates to be assessed for a year, and payable in advance.

of

[5 of 1863 8.12, 13 and 11 of 1867 s. 3].

Valuation of

Assessment.

XVII. After the time for appealing has expired, the Governor in Council shall examine the said list, or amended list, and assess all 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 rental of the several tenements assessed;

For the lighting rate, one and a half per centum on the said gross annual rental;

For the fire brigade rate, three quarters per centum on the said gross annual rental,

XVIII. The Governor in Council shall, on the above scale, assess all tenements situate in the City of Victoria, to all the above mentioned rates.

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 January in each year, or from such other day as the Governor in Council may appoint; and though assessed separately, shall be levied as one rate, and shall be paid in advance at the Colonial Treasury at such times as the Governor in Council may appoint. The Governor in Council shall appoint the days of payment at the time of assessing the rates, and shall forthwith cause the rate of assessment and the days of payment to be published in the Gazette.

Valuation of Improved Tenements.

XXI. The Governor in Council may, at any time, direct the new buildings. valuers to make a valuation of any tenement within the Colony, upon which buildings have been erected or completed, or to which other improvements have been added after the valuers have made out the aforesaid list.

Mode of valuation.

Appeal from valuation.

Notice of appeal.

Hearing of appeal.

Assessment of rates.

Payment.

Rates to be an

[11 of 1867 s. 3].

XXII. The valuers shall make such valuation in the manner herein before prescribed, and may exercise similar powers of entry and inspection, and shall notify to the Colonial Secretary the amount of such valuation when made. The valuers shall alse, without delay, leave or cause to be left with the occupier of the tenement, or with some person resident therein, 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. The tenement shall not be liable to be assessed until such notice is left.

XXIII. If any person feels himself aggrieved by such valuation, on the ground that the tenement is not rateable under this Ordi- nance, or that the tenement is valued beyond its full and fair annual rental, the person so aggrieved may, not later than four- teen days after the said notice is left, appeal to the Supreme Court in its summary jurisdiction.

XXIV. 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,

XXV. The court, upon proof of due notice having been given, shall hear and determine the matter of the appeal in a summary way, and shall make such order therein as it thinks proper, with or without costs to either party.

The determination of the court shall be final and conclusive. A copy of the order made by the court shall be forwarded to the Colonial Secretary.

XXVI. After the time for appealing has expired, the Governor in Council shall assess the tenement in the sum proper to be levied thereon in the current year for the purposes of the aforesaid rates according to the scale hereinbefore prescribed.

XXVII. The rates so assessed shall be first paid on the next day appointed for the payment of rates, and shall thereafter continue to be payable as if they were included in the general list.

Payment Refund.

XXVIII. The owners and occupiers of all tenements shall be occupier's tax. 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 tenement, by distress in the same manner as for rent at common law,