1939-10-16 — Page 14

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October 16, 1939.

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Campaign

AT the Nuremberg Party Congress, and other places where the great ones of the Reich foregather, I have seen middle-aged naval officers wearing on the left breast of their uniforms, just above, the waistline, a bronze badge bearing the device of a submarine.

*

THE right way to regard the sink- Ings is to compare them with the exploits of German surface vessels ilke the Emden, which, in the later

These are the "stars" of certainly have become known to the

outside world, the German Navy, the men who were U-boat comman- ders in the last war.

From them I have heard something of the life on months of 1914, were ranging the sens board a submarine engaged and doing great damage, but even- in the German Navy's pre-tually were all rounded up and des- sent occupation of destroy- ing merchant ships.

troyed.

Inspection and trials by arrangement which. I gather was not con- raw materials already secumulated in

HONG KONG HOTEL GARAGE

Phones: 27778-0

The

Meanwhile the harm that the sub- ninrines murderous work is doing to British interests can be dismissed as negligible., The stocks of food and. England are so great that the fallure of a few dozen cargoes to reach port will make no difference to the war-

capacity of Britain,

German

On the other lund, no ship will ever again arrive at ils home port so long us the war lasts.

** ✩

It is a grim mission, and one

genial elther to the officers or |naval ratings engaged upon it. There is a certain sympathy be tween all seafaring men, born of their common experience of the Stubbs Rd. perils of the deep, and I have always found that these U-boat commanders were more ready TN recent years I have several times to talk of the dangers which | 1" been a guest on board fingships of they faced from the British anti- the Royal Navy, and have heard submarine devices than to boast senior officers discuss among them- which the of their own exploits in sinking selves-the problem with

Fleet has now principally to deal. defenceless merchantmen.

Their confidence is absolute, and it would be a mistake to doubt the efielency of the measures they have taken if, in the very first week of a three years' war, they have not reached their maximum of effective-

Hongkong Telegraph.

Wyndham St., Hongkong 'Phone 26615

October 16, 1939

The Bully's Sneers

✩

nics..

"This department maintains a policy of urrice naverality, Trufflo -stop writing 'war clouds gathering' in your forecasts."

INCOME

TAX

IN ENGLAND

THE SUICIDE in Eng-,

by

D. C. JAMES Formerly of The Inland Revenue

你 German submarines in the THE

last war were manned by volunteers, who returned again and again to their nefarious The silence which the Admiralty island of Nicoll, the well- task. I believe it is right to say preserving as to the number of enemy known South African that there were never more than submarines it has sunk already is!

jockey, because he was a score or two cfficers found I part of a system which will have

demoralising effect worried about his income Exactly how for German capable of standing the strain of progresively

upon those members of the German the hunted life which German Navy who have yet to set out on tax" discloses a very ugly militarists were responsible for submarines led in search of their milar missions.

Admiral Raeder, the Commander-skeleton in the national cup. the last war is a question still prey.

Each time they put out from in-Chief of the German Ficet, would board,

The case of Nicoll is not general terms that there is a discre- debated by historians.

Kiel or Zeebrugge, or the other geally welcome such figures, how- ever disastrous they may be for the

pancy and he is invited to make a full bases that they used, they reforce under his command, as they an isolated one. Every disclosure. About this war there can be garded themselves and their would inform him what replacements year a number of people

The tax inspector is careful not to no dispute.

crews as doomed to destruction. he will be called upon to make.

of their own commit suicide for this rea-niake any definite promises but he If that were so in the last war, deep-sea ports standing empty and

conveys the Impression, his official it must be far worse for the idle, it must be trying indeed for the

instructions require him to do, that are Cernan sailors to ree their only ships) The income tax suicide is if the taxpayer elects to make a fut! German submarines that

that can venture outside home waters not always the individual Inland Revenue may be prepared to and frank disclosure, the Board of now at sea.

who cannot pay his final waive a prosecution and settle on a demand. In many cases the cash basis. man has plenty of money and would be only too glad to dispose of the matter by payment.

What need to employ the pro pagandists, of whom the Nazis

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Armand Domid, et “Geona Gaana" and "W3d Carge” fame, new return with an even more starting and revealing picture)

DARK RAPTURE

SEE!

A 20 NATO TERMINTYRE1 Skrid, visa kiganj ne P varmakitangan

· BERIT MEDALB1 Ignaling isinhead of forest boys 1 *MBER WELCOMING FLO00mA † Ovbjecting thanakiver in penishing

ŠTURMERIGO, JANNET MINERE) Each wyse 2 Brat,la turping gratiana af skyltmit lethal argv 1-

BEARI, Tas noted decodin at the jungle 21, Melaka, Harlem imelt, shouts of gestant.

·A 20th Century-Fax Roleonu M

Nothing is more illuminating than the continual references of Hitler to the smallness of neigh- bouring States, as if that in it. self were enough to invalidate their rights.

If the consequences were not so appalling for the victims, and

so full of menace for those whose turn has not yet come, there would be something irresistibly comie in Germany's rago against a "little State," a "common State," which has dared defend itself against the cruellest aggression.

to

ONE

*

of the admitted mistakes of the British Admiralty in 1914-15 was that it had not reckoned sufficiently with the possibilities of the submarine as a commerce-destroyer. That is not the case to-day.

The early phase of sinkings is one which was inevitable at the outset of a war. The losses of our Mercantile Marine will automatically decrease as the whereabouts of the commerce- destroyers become known and an intensive search in those localities begins.

✩ ✩

With the wharves

vanishing to meet en unknown fate, -G. W. P.

-G. W. P.

A Look Through The "Telegraph'

son.

in some cases a warning is given be used in evidence against him, but this important legal requirement can. be given in such a way that is only seems to be a mere formality.

that anything the taxpayer says may

A taxpayer whose conscience is perfectly clear does not com-TT may be thought that the presence mit suleidė just because his nc-

of an accountant is of considerable counts are being overhauled. benefit to the taxpayer. Certainly a man of this profession is useful whep The income-tax-suicide-is-angures are being discussed and a- man who fears investigation, smart accountant may save his client but not necessarily because he hundreds of pounds, but most ac- countants are to a great extent de- pendent on the goodwill of the has committed fraud.

A tax. investigation touches | Revenue authorities for their

50 YEARS AGO

Oct. 10, 1880. There is one shameful institution in this Colony to which we would direct the onenest attention of the Hongkong Police, and that is what is known as every aspect of a man's private livelihood and they do not care to the Female Gambling Clubs. There are life and there may be secrets of dispute the principles laid down by the autocratic Board D! Inland aald to be no fewer than fifty kuch Jasiliations at the present moment in purely personal nature that he Revenue; nor Indeed have they the THE convoy system, which re-active operation, and they are credited cannot reveal.

legal knowledge necessary to enable duced the submarine's by well-informed Chinese with about A common example is that of them to do so."

nine-tenths of the domestic troubles) successes to a fraction of what amongst the native community, rich a man who is keeping a mistress. What the taxpayer requires la a they were at the outset of un- and poor-

He cannot reconcile his income good solicitor who is not afraid to 25 YEARS AGO

question the legality of the methods and expenditure without disclos adopted in many "back duty" cases. restricted U-boat warfare in

Oct, 1914. 1917; is now in full swing.

Iking the existence of the liaison or to advise his client to sit ught and Ieuter's correspondent When a fleet of merchantmon states that the Commander of Thingtes and although tax officínle are say nothing until his Inaction forces

has accepted the Mikado's offer to is escorted by swift naval craft, neural citizens to leave in order sworn to secrecy, the man knows the authorities to disclose the alleged a submarine that reveals its pre- to save life. It is expected that they that everything ho says will be As soon as the victim makes one sence by firing a torpedo la as, will leave shortly by the Shangtung put down in black and white, damaging statement he is a doomed

railway.

and that the record will be ac-¡man. "All inuncial transactions, no good as doomed.

Reuter's What are Germany's resour-

correspondent al Paris cussible to everybody in the offico matter how complicated, boil down to surplus here ces in this form of naval action?otes that the question of international down to a.girl typist of perhaps simple arithmetic;

law raised by the transfer of the Bel

a deficit elsewhere--every- thing is interlocked. The taxpayer is

discrepancy.

means

One can imagine the polished Brassey's Naval Annual publish-gian Government has been settled to seventeen years of age.

the complete satisfaction of the Allies. In one instance a taxpayer led from point to point unii the irony with which Valtaire woula ed at the beginning of this yCAT(The Belgians will enjoy extra-lerritorial could not account for his ac-whole of his financial transactions places the number of German rights, exactly ne the Holy Sec In quisition of capital amounting to ations last for hours on end and they submarines of 500 tons or over Italy. • at 81. No smaller craft would

•

proceeding along a

•

have been reviewed. The examin-- have dealt with the Nazi thesis

£7,000. It finally came to light involve considerable mental strain. that Hitler is the friend of peace, be effective for deep-sea work, that fighting a pro che Waris re-amount over a period of years THE Investigation ite

A Petrograd oficial message states that he had embezzled the' the mildest mannered tyrant the remainder of the German on along, the Vistula and San rivers from a former employer, who ever scuttled unoffending submarine flotilla being designed to Przemy and further mouth to the as coast defence vessels for uso Dasistor. There is no change to To

port in East Prussia.

States. We shot an unfortunate i in the Baltic. admiral, said Voltaire, to en- courage the others.

點 ☆☆

front

Det. 16, 1929.

•

involve other people. Quite frequently one enquiry will start a whole chain and it in hot pleasant for a taxpayer

A

business

#t

[10 avoid revealing things like to realise that he is responsible for то

to his trouble As a result of the Brst week's work- these, the taxpayer lies and causing ing parties for making clothes for the his false statements involve associates and friends. Nor is

pleasant for the other persons Whether IT IS, of course, possible, and even and fambiles at Home, a parcel contain him in a tangle from which involved. They have to undergo the

probable that Germany has been

Ing 166 garments has been want to there is no apparent escape. worry and pay the expense of an Byng's colleagues were in faut secretly building, submarines for England by the courtesy of Mr. R. Even If a man has rendered false enquiry perhaps for no better reason

some years part. They could be shewan, of Messrs. Bhowan, Tomes & encouraged is uncertain; but manufactured in rections at inland Co, who has kindir offered to pack returns, cooked his books, and com-than that they happen to have been mitted every crime in the Income tax) associated with someone whose affairs calendar, he is still a long way from have come under the notice of the that the experience of Austria, factories, ready for assembly at Ger- and send free of charge every week.

man ports when war broke out.

10 YEARS AGO

authorities, deserving the death penalty. Czechoslovakia and Poland has

An occasional felo-de-se would call tax investigation is utterly But however, many submarines A tribute to the Inte Dr. Pleres

Боте people breaks the spirit of taxpayers. Every encouraged the will to resist in Germany may possess in her dock-Grove was bald by Mr. B. H. Watson for no comment. Every newspaper relentless and it is this quality that

yards, one thing which la certain is who presided at a general meeting of reader is aware that

took place commit suicide for the most trivial load is followed through to the bitter other States is beyond doubt. that she is short of the highly-trained | ts Fanling Hunt which

technicians required to handle them realarday evening in the board room of reasons. But when Income tax sul-end, every pound of income and

nasi Cocides occur with depressing regularity, capital must be accounted for,

The detall into which the authorit- effectively. A submarice is the most learn. Jardino, Matheson

IAA. difficult of all craft to navigate, and The proposed new organisation of it is obvious that there is something if she had been training officers and the lant was explained at some length seriously wrong with the system. 1 les delve is sometimes farcichlin crews to man them on anything ilko and it was decided to fonn into a elab. must be remembered that for every determining how much a man spends. the scale of the last war, this would. Watson (Chairman), Mr. 2. D. the victims are driven

Among thors prosent were Messrs. case of suleide there are ten in which on living, he may be asked how much the verge beer he drinks, how much tobscen he Hutchinson Han, Sec.), Mears. EM of self-destruction by the income tax smokes, and how many new!dressen

Dr Hazeland, W. T. Stanion,

his wife has every year,

· Mac- Inquisition.

Every so often a point crops up races as "sub-men" pormitted to Gowan. Maser, T. W. Beck, A. H. Tax investigations rely chiefly on a

Polte, Hafor Bennett, Lt. Col. Littin,. feed and clothe their masters. Major Lake, Dr. Durran, Dr. Anderson, kind of third degree. The taxpayer that the taxpayer cannot explain. Messrs. H. Orlove and W. E. Mackensie is literally made to accuse himself, His inability to do so may be quite

5 YEARS AGO

a method that runs contrary to the genuine but the investigators, not

knowing whether he is telling thời accepted British idea of justice. Oct. 15, 1934.

Starting out with nothing more truth or not, keep on himmering Bwooping with terrifying Inddenners, the worst typhoon for 15 years struck than a slight, discrepancy in the re-way the point until the man, In Naalia at approximately 1.30 am, this turns or accounts, the tax inspector despair, Invents some talo to account morning. At least nine vessels bare invites the victim to call, with his for the discrepancy. This, too, is been driven ashore, two of them bir accountant if he employs one. The followed up to a conclusion and if the

en steamers, the British-owned Clenogle and the American, Gertruge nature of the discrepancy is often not tale. is proved-false a return is made.

PLEASE Turn To Pago 9: disclosed. The taxpayer is told in

In the last war the issues were sufficiently obscure to divide the sympathies of Europe, and the world.

If the logic of events were not convincing enough, there is tho

Now there is not a small State in Europe, or out of it, which does not see the issues clearly, which does not realise that a triumph for Nazism would be the evidence of Herr Hitler himself, boginning of a monstrous rogimo set out for all to read in "Moin of "over-men" with all other Kampf."

Kellogg,