718076-1863-HONGKONG-ANNO-VICESIMO-SEXTO-VICTORIE-REGINE-NO-5-OF-1863- — Page 2

THE HONGKONG GOVERNMENT GAZETTE, 20TH JUNE, 1863.

Tenement he shall be liable on conviction before a Stipendiary Magistrate to a penalty Tot exceeding One Hundred Dollars.

to be ascertained.

165

VI. In every Valuation to be made under the provisions of this Ordinance the Annual Value how Person so appointed to make such Valuation as aforesaid shall cause every Tenement 1 be separately valued and such Valuation shall be made upon an estimate of the gross nual Rent at which such Tenement might reasonably be expected to let from Year to Year. The value of a Tenement so estimated shall not include the value of any Machinery contained therein.

Valuator to dis-

tinguish all Religious

for Charitable Pur-

sessment.

VII. In making out the Lists or Tables of Valuation hereinafter mentioned the Valuator shall distinguish all Religious Edifices, Hospitals, Cemeteries and Tenements Edifices, Houses of a or portions of the same of a public nature or used for Charitable purposes or for the public nature or used purposes of Science, Literature or Fine Arts as specified in an Act of the Imperial poses, &c., which shall Parliament made and passed in the Session thereof liolden in the Sixth and Seventh be exempted from As- Years of the Reign of Her present Majesty, Chapter Thirty-six, and the value of the same shall be deducted from the gross amount of the Valuation of the Tenements com- prised in such Lists or Tables, and all such Edifices, Hospitals and Cemeteries and all such Tenements or portions of the same so distinguished and deducted shall for the of this Ordinance be deemed exempt from all Assessment whatever so long as purposes they shall continue to be exclusively of a Religious or public nature, or used exclusi- vely for the

aforesaid. purposes

in writing to be given

Occupier and of the amount thereof.

VIII. At a period of not less than Fourteen Days preceding the time fixed for Notice of Valuation appeal as hereinafter provided, it shall be the duty of the Persons so appointed to make to such Valuation to leave or cause to be left with the Occupier of the Tenement so valued or with some Person resident therein a Notice in writing of such Valuation having been made and of the amount thereof; Provided always that non-compliance with this enactment by such Persons shall not have the effect of invalidating the Valuation of such Tenement or of relieving the party liable from payment of the rate or assess- ment in respect thereof.

is to be subscribed

IX. When and as soon as the Valuation of the Tenements so directed to be made Lists of Valuation as aforesaid shall be completed, the Person so appointed to make such Valuation shall when completed to he laid before Governor, prepare and make out a List or Table of the several Tenements so valued and of their at the foot of which respective Valuations and shall lay the same before the Governor and shall at the foot declaration that the of such List or Table make and subscribe in the presence of the Governor or Colonial Secretary a Declaration to the effect that the same contains a true account of all Valu- and is in other res- ations made by such Person and that the said List or Table is to the best of his know- pects correct. ledge and belief correct in all other particulars.

same contains an ac- count of all Valuations

deposited with liberty

X. The Governor shall cause to be deposited with some Person such List or Table List or Copy to he or an examined Copy thereof, and notice of the place where the same may be inspected to Owner or Decupier shall be published in the Government Gazette, and any Person in whose custody such of a Tenement to in- List or Table or Copy thereof may be shall at any reasonable time within Fourteen speet such List or Ta- Days from the publication of such Notice permit every Owner or Occupier of a Tenement included therein to inspect the same and take any extracts therefrom without payment of any fee or reward in that behalf.

XI. If any Person shall think himself aggrieved by such List or Table on the ground that such List or Table includes any Tenement for which he is not rateable under this Ordinance, or that it places his rateable Tenement beyond its full and fair annual value, or that any Person is omitted out of such List or Table, or that the Te- nement of any Person is inserted therein below its full and fair annual value, the Person so aggrieved may within Fourteen Days after the publication of such List or Table appeal to the Court of Summary Jurisdiction, provided that the Person so in- tending to appeal shall give to the Valuator a notice in writing of such appeal and of the cause and matter thereof Seven clear Days at the least before the holding of the Court at which such appeal is to be heard, and in case such Person shall appeal on the ground that any

Person is omitted out of the said List or Table, or that the Tenement of any Person is inserted therein below its full and fair annual value, the Appellant shall not only give such Notice of appeal to the Valuator but shall also give a like Notice of appeal to the Person so interested in the event of such appeal as aforesaid and the Person so interested shall, if he shall desire it, be heard- upon the appeal, and the Judge upon due proof of the Notice having been given shall hear and determine the matter of the appeal in a summary manner, and shall make such order therein with or without costs to either Party as the said Judge shall think proper, and in case the said

ble.

Parties allowed to

end against such Court of Summary

List or 'Table to the

Jurisdiction.