Sessional_Paper_1929 — Page 42

C.S.O. No. 4080/26.

39

No.

3 1929

HONG KONG.

REPORT OF COMMITTEE APPOINTED TO CONSIDER AND ADVISE ON THE TAXATION OF MOTOR VEHICLES.

The Committee recommend that the Taxation on motor vehicles be as follows:-

1. A duty of 10 cents per gallon on light oils as defined by the Home Regulations.* No rebates to be allowed on such oils used for purposes other than fuel for motor vehicles.

2. In addition to the above :--

(a) Private motor cars and motor cycles.

$2 for each unit or part of a unit of horse-power. Such horse power to be calculated in the same way as in England. Side cars to motor cycles- $5 in addition.

(b) Hackney motors (vehicles standing or plying for hire, buses, etc.),

Per seating capacity for each seat excluding the driver's seat $10.

(c) Commercial goods vehicles constructed or adapted for use and used solely

for the conveyance of goods in the course of trade,

Weight unladen.

Not exceeding 12 cwt.

Exceeding 12 cwt, but not exceeding 1 ton

وو

1 ton

""

99

11⁄2 tons

Annual Licence.

$24

36

48

12

For each additional ton or part

The above annual licence fees are for vehicles fitted with pneumatic tyres. The licence fees for vehicles fitted with solid tyres shall be 100% in addition to the above for each pair of wheels so fitted.

3. It is also recommended that Registration discs be carried on the vehicles them-- selves similar to the discs in use in Great Britain. This is an easy method to check that licence fees have been duly paid.

4. This is on similar lines to the Motor Taxation in England which is set forth below:

(i) A duty of 4d. a gallon on all light oils. No rebate..

(ii) In addition to the above:-

(a) Private Motor Cars.

£1 for each unit or part of a unit of horse-power with a minimum

of £6.

*See Annexures I and II.