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October 16,
1939.
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Wyndham St., Hongkong 'Phone 26615 October 16, 1939
The
U-boat 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.
uutsitie world.
*
These are the "stars" of certainly have become known to the the German Navy, the men who were U-boat comman-
THE right way to regard the sink- ders in the last war.
Ings is to compare them with the From them I have heard exploits of German surface vessels something of the life on like the Emden, which, in the later 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.
It is a grim mission, and one which I gather was not con- genial elther to the officers or Baval ratings engaged upon it. There is a certain sympathy be
months of 1914, were ranging the seas
troyed.
Meanwhile the horm that the sub- marines murderous work is doing to British Interests can be dismissed-as negligible. The stocks of food and raw materials already secumulated in England are so great that the failure of n few clozen cargoes to reach port will make no difference to the war-
capacity of Britain.
On the other hand, no German ship will ever again arrive at its home port so long as the war lasts.
tween all seafaring men, born of their common experience of the perils of the deep, and I have always found that these U-boat commanders were more ready In recent years I have several times to talk of the dangers which
been a guest on board flagships of they faced from the British anti-the Royal Navy, and have heard. submarine devices than to boast senior officers discuss among them- of their own exploits in sinking Fleet has now principally to deal selves the problem with which the defenceless merchantmen.
✩
it
Their confidence is absolute, and would be a mistake to doubt the eficiency 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-
ness,
"This department maintains a policy & strict nouriality, Truffla -stop writing 'war clouds gatherig' in your forecasts.”
INCOME TAX
4
IN ENGLAND
THE SUICIDE in Eng-
THE German submarines in the Inst 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 neto the number of enemy known South African that there were never more than submarines it has sunk already is
he was a score or two officers found part of a system which will have a jockey, because
demoralising effect worried about his income capable of standing the strain of progressively
upon those members of the German the hunted life which German ney who have yet to set out, on tax" discloses a very ugly! submarines led in search of their similar missions. prey.
by
D. C. JAMES Formerly of Tho
Inland Revenue
The Bully's Sneers
Exactly how far German militarists were responsible for
Admiral Roeder, the Commander- skeleton in the national cup- the last, war is a question still
Each time they put out from in-Chief of the German Fleet, would board.
The case of Nicoll is not general teeme that there is a discre debated by historians,
Kiel or Zeebrugge, or the other greatly welcome such figures, how- ever disastrous they may be for thei
| Dancy and he invited to make a full as they an isolated one. Every disclosure. About this war there can be bazes that they used, they re- force under his command,
garded themselves and their would inform him what replacements year a number of people no dispute.
crews, as doomed to destruction. he will be called upon to make;
With the wharves of their own commit suicide for this rea-make any demite promises but he If that were so in the last war,
and perin standing empty deep-sen it must be far worse for the idle. It must be trying indeed for the German submarines that are German sailors to see their only ships. now at sea.
that can venture outside tree waters vanishing to meet en unknown fate, -G, W. P.
What need to employ the pro- pagandists, of whom the Nazla
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DARK RAPTURE
forkland Revealed no thug 371 MAN PODNEVI U 200kpsán Guifigs bepoolitamb
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SEE!
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LEADER A 2018 Cantúry-Fox Rafsane |
Nothing is more illuminating
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
the outset of a war. The losses "Hitler" to the smallness" of neigh-of-our-Mercantile "Marino-will bouring States, as if that in it-automatically decrease as the whereabouts of the commerce-. destroyers become known and an intensive search in those localities begins.
-G. W. P.
A Look Through
than the continual references of is one which was inevitable at The "Telegraph"
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 comic in Germany's rage against a "little State," a "common State," which has dared to defend itself against the cruellest aggression.
One can imagine the polished
Oct. 15, 1914,
at
ས
The tax inspetor is careful not to
conveys the impression, as his official son.
instructions rèpire him to do, that The income tax suicide is if the taxpayegelcets to make a full not always the individual rank discusure, the Board of Inland Revenue may be prepared to who cannot pay his final walve a prosection and settle on a demand. In many cases the cash basis. man has plenty of money that anything the taxpayer says may, and would be only too glad be used in evidere against him, but
to some castá a warning is given.
to dispose of the matter by this important legii requirement can payment.
be given in such a way that it only
seems to be a mere formality.
A taxpayer whose conscience is perfectly clear does not com-1
IT may be thought that the presence mit suicide just because his ac- of an accountant is of considerable counts are being overhauled.man of this profession is useful when
beneft to the taxpayer, Certainly The income tax suicide is figures-am-being-discussed-and-a- man who fears investigation, smart aceguntant may save his cflen: but not necessarily because he hundreds of pounds, but most ac- countant are to a great extent de- has committed fraud.
Ipendent on thegoodwill of thr A tax investigation touches Revenue authorities for their
irony with which Voltaire woulded at the beginning of this year The Belgians will enjoy extra-territorial could not account for his
·
See In
ip
may involve
50 YEARS AGO
Oct. 15, 1889. There a one shameful Institution in this Colony to which we would direct the earnest attention of the Hongkong Follee, and that is what is known as every aspect of a man's private vellhood and they do not caro the Female Gambling Cluba. There are life and there may be secrets of dispute the principles laid down by said to be no fewer than fifty such a purely personal nature that he Revenue nor indeed have they the the nuberatle Board of Inland Institution at the present moment in THE convoy system, which re-netire 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.
What the taxpayer requires is successes to a fraction of what ale tenths of the domestic troubles
amongst the native community, rich a man who is keeping a mistress. they were at the outset of un-and poor.
He cannot reconcile his income food solicitor who is not afraid to 25 YEARS AGO
and expenditure without disclos adopted in many "back duty cases. question the legality of the methods. restricted U-boat warfare in 1917, is now in full awing.
At Tokyoing the existence of the Haison or to advise his client to sit Udit and Reuter's correspondent When a fleet of merchantmen states that the Commander of Taingtau and although tax officials are say nothing until his inaction forces
has accepted the Mikado'e offer to is escorted by swift naval craft, neutral citizens to love in one sworn to secrecy, the man knows the authorities to disclose the alleged
discrepancy. a submarine that reveals its pre- to save life. It is expected that they that everything he says will be As on as the victim malès, one sence by firing a torpedo is as will learn shortly by the Shangtung put down in black and white, damning statement he is a foomed
railway. good as doomed,
and that the record will be ae-man. Ali financial Cansactins, no Router's What are Germany's resour.
correspondent Pari Ceasible to everybody in the office matter how complicated, ball town to ces in this form of naval action?ates that the question of international down to a girl typist of perhaps simple arithmetler: a surple here
mains a rained by the transfer of the Bel-
defcit elsewherofevery thing is interlocked. The aayer is 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 - uții the:
ac.whole of his dnancial trasections places the number of German rights, exactly as the floty
quisition of capital amounting to atlong last for hours on end ad they
have been reviewed, The Examin have dealt with the Nazi thesis submarines of 500 tons or overaly.
£7,000. It finally came to light involve considerable mental train. that Hitler is the friend of peace, at 81. No smaller craft would A Petrograd official menango, states that he had embezzled the be effective for deep-ses work, that fighting is proceeding along a the mildest mannered tyrant the remainder of the German front extends from the Warsaw re-amount over a period of years investigation
gion along the Vistula and San rivera
other people. Quite frauently who ever scuttled unoffending submarine flotilla being designed to Przemy! and further south to the from a former employer. one enquiry will start a whide chain
38 coast defence vessels for use Dneister. There is no change to re-
Land it is not picasant for.a axpayer port in East Prussia. States. We shot an unfortunate the Baltic.
To avoid revealing things like to talise that he is responible for
trouble these, the taxpayer lies and | couting A a result of the first week's work.
to his business- admiral, said Voltaire," to en-
A
Ing parties for making clothes for the his false statements involve associates and, friends. Na is it plesant for the other persons courage the others.
Whether IT IS, of course, possible, and even wolfer Chear and their wives.
probable that Germany has beent and familjes et flome, a parcel contain him in a tangio from which involved. They have to undergo the sant to thero la no apparent escape. worry and pay the expense of an | Byng's colleagues were in fact secretly building submarines for ng 166 parimente has been
England by the 'courtesy of Mr.
Even if a man has rendered false; enquiry perhaps for no beter reason some yeara past. They could be shawan, of Mesurs. Shewan, Tames & manufactured in sections at infand Co. (who has kindly offered, to pack turns, cooked his books, and com- than that they happen to lave been milted every crime in the income tax, associated with someone whose affairs calendar, he is sull'a long way, from have come under the notte of the factories, ready for assembly at Ger- and sond free of chargs every week.
10 YEARS AGO
deserving the death penalty.
authorities. An occasional felo-de-se would call A tax investigation utterly A tribute to the late Dr. Plerce Grove was paid by Mr. N. 11. Watson, for no comment. Every newspaper relentless and it is this quality that some people breaks the spirit of taxpaders. Every who presided at a general meeting of reader is aware that the Fanling Hurt, which took place commit suicide for the most trivial lead is followed through the bitter eaterday rening, in the board room of reasons. But when income tax aul-end, every pound of come and Mrs. Jarding, Matheson and Cocides occur with depressing regularily, capital must be accounted for.
It is obvious that there is something: The detall into which the authorit The proposed now organisation... of
sometimes brcical. In the Hunt was explained at some langth seriously wrong with the system. Itjier delve and it was decided to form into a club. must be remembered that for every determining how much a fan sponda Among those present were Messre case of suicide there are ten in which on living, he may be asked how much 35. B. Watson (Chairman), Mr. J. D. the victims are driven to the verge beer he drinks, how much tobacco he Hutchinson (Bon. Rec.); Mesars. E. M. of asif-destruction by the income tax roles, and how many new dressÈS Hatoland, W. T. Blanton, Dr. Mac
he wife has every year. Inquisition. Gowan, Ments. T. W: Beck,
A
Tax investigations rely chiefly on a Every so often a point crops up Polts, Major Bennett, Lt. Col. Littlw, Major Lake, Dr. Durran, Dr. Anderson, kind of third degree. The taxpayer that the taxpayer cantot explain. Monars, FL Grieve and W. E. Mackensie. is literally made to accuse himself, He inability to do so ray be quite
5 YEARS AGO
n method that runs contrary to the genuine but the Investigators, not accepted British idea of justice.howing whether he is telling the Swooning with terrifying, suddenness, Starting out with nothing more truth or not, keep on hammering the worst typhoon for 15 years struck than a slight discrepancy in the re-away at the point until the man, in Manila at approximately 1.30 am. this turns or accounts, the tax inspector depair, inventa some tale to account: morning. At" fonat plae vesielt have Invites the victim to call, with his for the discrepancy. This, too, Is been driven auters, two of them big accountant if he employs one. The followed up to a conclusion and if the DETAU ateemera, thus, Beltink-ownedi Glenogle and the American,, Gertrude naturs of the discrepancy is often not unle is proved false a return is made Kelloxy
PLEASE Turn To Page 9 drclosed; The taxpayer; is told in
encouraged is uncertain; but that the experience of Austria, Czechoslovakla and Poland has encouraged the will to resist in other States is beyond doubt,
In the last war the issues were sufficiently obscuro to divide the sympathies of Europe and the world.
man ports when war broke out.
But however many submarines Germany may possess in her dock yards, one thing which is certain that she is short of the highly-trained technicians required to handle them effectively. A submarine is the most cult of all craft to navigate, and If she had been training officers and crews to man them on anything like the mala of the last war, this would
1
races as "sub-men" permitted to feed, and clothe their masters.
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 bo the beginning of a monstrous regime of "over-men" with nil other Kampf.”
If the logic of events were not convincing enough, there is the evidence of Herr Hitler himself, set out for all to rend in "Mein
d
❤
Oct. 15, 1020.
Oct. 18, 1934.
JL.
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