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10. Appeals.-Notice of Appeal under the Rating Ordinance was lodged against the Assessment of a new tenement containing lifts. The appeal was heard by His Honour Mr. Justice WISE who decided that lifts were "machinery" within the meaning of the Rating Ordinance, and therefore not rateable. The Court made an order reducing the Assessment from $17,830 to $9,180. An amending Ordinance defining "Machinery" was passed on the 6th November, 1899, under which lifts and machinery used as adjuncts to certain tenements are excluded from "Machinery" exempted from rating by sub-section 3 of section 1 of the Rating Ordinance, 1888.

11. Tabular Statements. The usual tabular statements giving comparisons of the Valuation for 1899-1900 and the new Valuation for 1900-1901 are attached.

I have the honour to be,

Sir,

Your most obedient Servant,

The Honourable A. M. THOMSON,

Colonial Treasurer.

No.

DISTRICT NAME.

TABLE A.

THE CITY OF VICTORIA.

ARTHUR CHAPMAN,

Assessor.

VALUATION 1899-1900.

VALUATION 1900-1901.

INCREASE.

PERCENT-

AGE.

%

1

Kennedy Town,

76,445

97,770

21,325

2

Shek Tong Tsui,

159,654

214,265

54,611

3

Sai Ying Pun,

882,495

1,035,165

152,670

4

Tai Ping Shan,

363,640

436,840

73,200

5

Sheung Wan,.............

537,685

617,810

80,125

6

Chung Wan,

1,755,970

1,979,340

223,370

7

Ha Wan,...

178,895

240,650

61,755

8

Wan Tsai,

165,035

211,250

46,215

9

Bowrington,

39,120

46,080

6,960

10

Soo Kon Poo,....

82,980

117,355

34,375

4,241,919

4,996,525

754,606

17.79

DISTRICT.

TABLE B.

THE HILL DISTRICT AND HONGKONG VILLAGES.

VALUATION

VALUATION

1899-1900.

1900-1901.

INCREASE.

PERCENTAGE.

%

The Hill District,.

149,875

159,145

9,270

6.18

Hongkong Villages, ....

176,063

196,019

19,956

11.33

325,938

355,164

29,226

8.96

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DISTRICT.