1938-07-04 — Page 5

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The

THE HONGKONG TELEGRAPH,

SWATOW RAIDS

Hongkong Telegraph CONTINUE

EIGHTH ANNUAL

AMATEUR

PHOTOGRAPHIC COMPETITION

June-September, 1938

$250

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PRIZES

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(Donated by "Hongkong Telegraph”)

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London)

BELL & HOWELL FILMO

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(Donated by Filmo Depot, Hongkong)

50 Casualties In Two Days

Swntow, July 3 Swatow was subjected to two ter- rifle air ralds yesterday when 22 heavy bombers dumped more than 40 bombs in the residential area here and along the Swatow-Chucan Railway.

JULY 4. 1938.

New Bill Will Tax

"Foreign"

Incomes

Lawyers, accountants, and officials are agreed that if the Finance Bill, 1938, the text of which has just been published, is passed into law, it will be the most compli- cated Act in our income-tax code.

Every year income-tax law becomes more intricate, and the provisions for stopping tax-dodging, foreshadowed by Sir John Simon in his Budget speech, are almost incomprehensible.

The new Bill is full of provi-| sions known as legislation by It is feally estimated that more reference. That is to say, very than 100 civilians were killed and

made injured in to-day's raid,

to bringing many references are the total casualties for the Inst two other sections, sub-sections, and days to more than 500. Near the paragraphs of previous Finance Chaoan railway station alone scores Acts and the Income Tax Con- of villagers were blasted to death solidation Act, 1918. and wounded.

The first batch of six planes came lover: shortly before dawn and drop- ped several missiles on three of the Himoto streets and the residential dis- trist, demolishing more Than 40 houses, In other parts of the city 40 more houses and shops were levelled to the round.

The result is to produce further congloïneration of legis- latlan which the average layman will find it impossible to under- stand.

Even to convey that the Orst £15 of the taxpayer's Income which is Hable to tax shall be at 19, 8d, in the

occuples in the B ten lines of obscure reference to involved frac

tions of the rate of tax without men- tenting 18, 80. in the £.

"LEGAL JARGON**

CHINESE FIGHT FIERCELY

Reinforcements Rush To Matang Arca

Kluktang, July 3.

Chinese reinforcements are arrive STYLES

ing in enormous number in the Pengtsch-Matang area to stem the further advance of the Japanese on Innd.

Eighteen Sumbers took part in the secund raid around 1 o'clock in the afternoon, the attack being concen- trated on the rallway. On the Swa- low station aine bomb were drop- įped, wreeking rows of houses in the Įviemity. A number of villagers and farmers. were killed, The platen then bended inbund for Canon aud released 10 bombs which demolish- fed 20 houses.

The morning mold was preceded by a bombardiment of the coast of which more than 20 Japanese worships of various descriptiona participated Several

Vessels approaching asar hitherto, shore turned their searchlights on The next two clutises of the B Swindow while their guns shelled the occupy three, two, and one-hair | Chinese defences the vicinity. It pages respectively of closely packed claimed that the defence works legal Jargon, the effect of which is are intact.---Central News,

to upset legal decisions in the courts In 1937 relating to Income rising almond from foreign stocks, which could not be charged for tax pur-enveloping attack. poars under existing legislation" for various involved technical reasons.

Military advices admit that Taing- All the main provisions outlined by shanpa, west of Matang, the scene the Chancellor of the Exchequer in of hitter fighting during the last few his Budget speech are, of course, days, has fallen. The Chinese were included, such as the new rate of tax ; ordered to take up new positions in at 5s, 6d, in the £ and the addl- | the immediate vidnity after the de- tonal allowance lo traders in respect | fence works there had been badly et plant and machinery consisting of shattered by Japanese bombardment. a further one-fifth added to the tor- and rate, stead of one-tenth

LEAFLETS DROPPED

Swatow, July 2,

On the night of July 1 the citizens uf Swntow were treated to un <"X- cellent searchlight display by the Japanese warships outside of the harbour. The reason for

this

Was uncertain, but it is presumed that the Japanese wish to make them- selves familiar with the various MS- pects of the coast-line at night-time. Steamers leaving for Hongkong are | full to capacity, but the majority of refugees are going inland, being too | poverty-stricken to afford the faren o the Colony. It is hoped that the present rate of evacuation will lesson ensualties in future. ralds.

Further raids were carried out this morning and bombs were released

PROMISE KEPT

The Chancellor has kept his pro mise to Oghten up the legislation regarding the avoidance of tax by transfer of income to persons abroad. He has replaced certain parts of the 1836 Act which represented the first attempt to stop the effectiveness of transferring investiments, and 50 forth, abrond in such a way as to avoid tax.

Under the new Bill tax shall be paid on income arfaing from abroad.

Japanese have again gained a foot- hold at Siangkow, east of Matang, and are busily constructing defence works. Chinese troops are furiously counter-attacking.

Several hundred Japanese troops) which stole a landing at Nangnlang- miso, about 15 kilometres west of entsch, have been repulsed in an

At Tatukow, on the south bank of the Yangtze River, upposite Anking, between 200 ned 300 Japanese have again landed but are surrounded by ❘ the Chinese,

Whilst the forts at Matang have been partially dermolished by Japan- ese, the boom in the river there is reported

be intact. Japanese boom as Chinese katteries at vantage warships are unable to sweep the

points nearby shell them whilst Chinese alrerüft actively bomb them) whenever they sleam near the boom.

three Japanese

Reports received here confirm that warships In the

SPECIAL PRESENTATION DE LUXE while the raiders were hidden in the recipient can prove that the capital Yangtze River were severely damag

PHOTO ALBUM

Hand-made in leather by a renowned Vienna

artist to the value of $100.00 Donated by:-HELMUT NOCHT

To be awarded to the best action study, including sequence shots. Open to all classes.

THE ILFORD TROPHIES WILL BE AWARDED TO THE BEST AND SECOND BEST ENTRIES IN THE COMPETITION, IRRESPECTIVE OF CLASS.

Second Prize: $25 Cush, donated by "The Hongkong Telegraph."

Third Prize: $15 Cash, donated by "The Hongkong Telegraph."

Prizes will be allotted as follows:

SECTION ONE:

FOR STORY-TELLING PICTURES First Prize: Bell & Howell Filmo Double 8 Camera, Streamilne Model, four speeds self-setting footage indi- cator, built-in exposure guide, single pleture device. Complete with cuse. Donated by Filmo Depot, Hongkang. Second Prize: $40 Cash, donated by "The Hongkong Telegraph."

Third Prize: $20 Cash, donated by "The Hongkong Telegraph."

SECTION TWO:

GENERAL PICTORIAL SECTION (VIEWS, ARCHITECTURE. LAND- SCAPES, Seascapes, HUMAN &

ANIMAL STUDIES). First Prize: $50 Cash, donated by "The Hongkong Telegraph."

SECTION THREE: STUDIES IN STILL LIFE First Prize: $30 Cash, donated by "The Hongkong Telegraph."

Second Prize: $20 Cash, donated by "The Hongkong Telegraph."

SECTION FOUR:

SNAPSHOTS TAKEN BY CHILDREN UNDER 14 YEARS

The only exception is where the from which it is derived was not transferred for the purpise of avold-

*RETROSPECTIVE"

ed yesterday when a squadron of Chinese planes rolded a concentra- tion of some 40 enensy vessels. Central News.

com-

clouds and while the objectives must have been completely obscured.

Together with the bombs, the rald- | ing taxation. ers are dropping leaflets, assuring the people of their peaceful intentions and stigmatising the Chiang Kai-shek The Chancellor has also carried out

POSITION OBSCURE regime as the real enemies of the his intention to make legislation of people, One of these leaflets, freely this type retrospective by providing

Hankow, July 3. translated, reads somewhat as fol- that the amendments shall have Definite confirmation that Japan- lows:

effect from and including the surtaxese worships had crossed the Matang The Chiang Clique have become year which has just closed on April boom was provided in a communique the puppets of the Reds and are 5.

Issued 10-day by the Chinese Avin- warking towards the destruction of But as this tax is not payable until on Headquarters. The the Country. The provincial troops January 1, 1039, it is not truly retro-munique said Chinese aircraft yester- have been forced into the front spective, and is another instance of day bombed slx large Japanese war-

ines.

While Chlang's troops are the way in which provisions have ships west of Matang. supervising them from the back-been complicated. ground. These tactics are being adopted so that the provincial armies will be wiped out, while Chiang's forces remain intact. Many provin- cial generals have been killed by Chiang, including Han Fu-chu, Liu- hslang and others, which need not be enumerated.

The next complication in the Bill also is an attack on cases

decided In the courts under

The situation on the south bank vicinity of of the Yangtse, in the Pengtech, is obscure.

but

was

wifch, generally speaking, a per- Chinese despatches to-day, in con- son could not receive income

Arming the fall of Matang, say that from an estate until the exact

Chengshonpa, west of Matang, fell on amount of capital of that estate

June 20, and one report adds that had been ascertained. The Kwangtung troops who are

Pengtseh was captured on July 1, Provision Is made for income t

Official recaptured. being sent to fight the Japanese are

under certain settlements to

messages, however, claim that Peng- merely marching to their

treated for tax purposes as the In- tseh has always doorn,

been in Chinese Their wounded

are receiving no come of the person who made the hands, although

they admit that medical attention and their general settlement. This appears to have Japanese troops have been landed the effect of nullifying the value of west of Pentsch, in the vicinity of condition, as a result of the treat- ment meted out to them, is pitiful. ull revocable deeds as a means of Liangliangmino and Tangshan.-

We, the Japanese Imperial Forces, saving income-tax and surtax,

Reuter. are determined to fight to the bitter end the Chiang Party, which is the public enemy of the people.

There are also certain amendments

to the National Defence Contribu-TSIENSHAN COUNTER-ATTACK

lon. The first relates to subsidiary "However, all good people are our companies, the next to the carrying

Huangmei, Anhwei, July 3. Having occupied a number of friends and we shall do everything forward of losses against future pro- Third Prize: $16 Cash, donated by in our power to protect them. "The Hongkong Telegraph."

Wets, and a third brings the wear and vantage points in the outskirts, the therefore, advise you to break away

tear allowance for National Defence Chinese troops are counter-attacking from the Chiang Party and to co-

Contribution into line with the in- the Japanese at Tsienshan, southi- operate with the Japanese to fight Crease now made for income-tax West Anhwel. the Communists. It is only in this purposes.

The Japanese defeated at Wang- way that we can hope for Jasting

ellapulou, and Chenchiachlao about peace throughout Asia."--Reuter.

six miles south-west of Tsienshan, have withdrawn into Talenshan city. Many Chinese civilians at Yinchu- chat near Tsienshan were slaughter- ed and the entire vilinge was burnt down by the Japanese upon their retreat.-Central News.

First Prize: $20 Cash, donated by "The Hongkong Telegraph."

Second Prize: $15 Cash, donated by "The Hongkong Telegraph."

COMMENCE SENDING IN YOUR ENTRIES NOW

RULES

The following Rules w govern the 8-Pictures

Competition:

The Competition is constaed exclusive

1y to amateur photographers. 2-No employee er member of any Arm at the photographic trado in peritted to compalo.

sepia

submitted in

Ισπα Bhould be accompanied by a smaller print in black and white.

D. No pleturn to be entered in more

them one Seclion.

10.--Taimits to be only white or cream. and, except in the Children's Section, must be of one of the following size:-10" by 14", 10" by 19", 18" by 13",

RAID ON

CHAOAN Canton, July 2. Twenty Japanese planes, in groups of five and fifteen, raided Chnoan const

on the eastern Kwanglung twice this afternoon.

Altogether twenty-four bombs were dropped, destroying a score of houses.Central News.

RAILWAY BOMBED

were restined

RUSSIANS MASS ON FRONTIER

Hapkow, July 2.

in eath Section. Ench entry must be 18.-Nu. correspondence will be entered seves canton, which damaged and resulting in the rushing of

3.---The prizes will be awarded to the sending what no competitom adjudged to be the beat photograph

accompanied by an entry forin which will be published during the period of the Competition, and which must be pasted on back of entry, B-All photographs entered must have been taken in the Colony of long- kong, Photographa whileh have bes

already entored in other Competitions are ineligible,

6-No responsibility will be accepted for non-delivery of, loss of, or dainage to entries.

in connection with the Согда petition. Euletea in the Children's Section must bear the entrant's name, age and attress on the entry form, counter signcil by a parent.

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The Chinese military authorities here have received reports that 150,000 Soviet Russian mechanized Canton, July 2 Routine air attack on Kwangtung regions between Outer Mongolin and troops are concentrated in the border this morning, bombs Lundbug on the western out-min Manchuria much

Manchukuo,

the Japanese

several lengths of rails,

Saftsun, White Cloud Mountains, Japanese troops from the Tientsin- Whampoa, and Samshui, the terminus

railway frent to Manchukuo. give Now-Tyro of the Canton-Samshul railway, were

They said that the Eighth outo- objects of the Japanese air raids to- Suyuan rullway and the Peiping & Safety,

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railway zones are doing their utmost to establish contact with the Prices: Chinese volunteers in Manchuria.

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From $7.50 Route troops and 100,000 armed pea- sonts are belive immediately outside Sizes:-325 to the Manchukuo border, in Hopel and Chabor-United Press.

13-Member of the Staffs of the Irons-day-Central News.

kong Telegraph and the South China Morning Post are not permitted to compete.

14.-The decisions of the. Judges shali to.

fisal,

7-All entries to be either black, sebla 18.--At the conclusion of the Competition.

or toned pictures, and must to mounted. Ifand-coloured photograplie aro' ineligible.

USE THIS FORM

AND PASTE IT

ON THE

BACK OF EACH ENTRY.

entries will be returned to competitors on application at the Telegraph offices within aven days.

ENTHLY FORM

SECTION

NAME ADDRESS DATE

photo

Please use block letters and paste th on back of encl Entry,' If entered 'in Children's........ Dretion parent

eguntaraigo nero.

NAVAL

AIR RAIDERS Shanghai, July 3. Naval air raiders carried out suc- cessful bombing operations yesterday, to-day's naval communique claims, When freight cars und railway tracks were blown up at Yingtak and SI- tsun stutions, on the Canton-Hankow line.

DRIFT FROM SHANSI

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The stations at Swolow and at A Domel report from Kalgan says Chnochow, both in Kwangtung Pro- that Japanese units are battling with vince,

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thirty thousand, near the Manchu

border. The Domei report confirms the Bus Late; Pupils Tardy numerous Chinese and foreign re-

ports in recent weeks, indicating a The

ALBANY, N. Y general drift of thousands of Chinese Rural, school pupils who are isto soldiers guerlins, volunteers, bun- because the school bus has a fint Uro | fits and Eighth Route troops from. ort otherwise Heldyed must be the North Shanst and Sulyuan areas marked tardy, the education depart across Chahar idwards Johol, ment has ruled.

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