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able Member's statements, if left without criticism, would do a serious injury to the credit of the Colony if, as is probable, it should shortly become necessary to raise a loan for Public Works.
After giving various reasons why the Revenue was likely to dwindle, and why presumably if confined to its present sources, it would be insufficient to meet existing charges on it, he proceeds to say that the taxes are already very high, and that though rates at 13 per cent. on the rental appear moderate, they are in reality heavy inasmuch as rents are here about three times as high as in England; in fact he gives the impression to the outside world that the taxation of the Colony is already exceedingly burthensome and that the Government relations with the people of Hongkong are analogous to those of a landlord with rack-rented tenants. I venture to think that in this matter he has given a very wrong impression; and in fact, speaking from experience which is by no means a uarrow one, I can state the confident belief that with probably the single exception of the people of the Straits Settlements, if that be an exception, the people of Hongkong are less taxed, and probably far less taxed, than any other equally or more important community in the whole world having a pretention to civilised Government. There are indeed within any experience very few cases where an urban population has not to pay other heavy direct or indirect taxes, besides all the rates and taxes in an equal or greater degree which are paid by the people of Hongkong. To take the case of the mother country with which the Honourable Member has instituted a comparison in the matter of rents. There are few if any important commercial or manufacturing towns in England where the rates are less than 6/- in the £ or 30 °。 on the rateable value, and this independently, where it has not been commuted, of some -/9 in the £ inhabited house tax on the actual rental; and I was informed only the other day by a proprietor of houses in the City of Norwich that the rates there were 18/- in the £ (90°) on the rateable value, or soine 80 per cent. on the actual rental. I do not forget what the Honourable Member alleges as to rents here being about three times as high as in England, but there as in other passages of his speech I am disposed to think that he has unwittingly used the language of hyperbole. No doubt there may be found places in England where houses are cheaper by 3rds than here, but on the other hand I know well that there are other places where they are not only not cheaper but considerably dearer than here, and judging from what I have learned from a gentleman 'specially experienced in this matter, I apprehend that the case would certainly not be understated if rents here are estimated at double those of England for houses of equal size in equally favourable situations as regards similarly important centres of business. The mere rates of Hongkong independently of the inhabited house tax are therefore certainly not above, and probably below, the average rates of commercial towns in England, and considerably less than half those mentioned in the case of Norwich; and in this view it is scarcely necessary to point out that the rate-payer of Hongkong is in an incomparably more advantageous position than the English rate-payer. For the latter has to pay in addition to his local rates not only all other taxes that are paid here in an equal or greater degree, but he has also to pay income tax, property tax, (in addi- tion to the inhabited house tax before mentioned) servants' tax, succession duties, sometimes tithe rent charge, besides heavy duties on his wine, spirits, tobacco and tea, from all of which the Hongkong rate-payer is entirely exempt. Indeed if it were fully understood here how heavy are the burthens on people in England in similar positions with those of the people of Hongkong, I am unable to conceive that there would be the same display of opposition to the increased Military Con- tribution. For however unpleasant it may be to be asked to pay for what has hitherto been obtained free or for a comparatively small payment, I do not think there would be begrudged a contribution, which is after all but a small proportion of the cost of defence, if it were understood that our fellow-countrymen at home are far more heavily taxed than we arc, and it were borne in mind that they are alone paying the debt which enabled Great Britain and her people all over the
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