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as a matter of theory there is no prospect of its being accepted in practice. In dealing with the postal revenue the unofficial mem- hers are on firmer ground. It is pointed out that the Post Office is an Imperial establish- ment in fact, if not in name, and is also an international institution in so far as it works in connection with the Postal Union; it has branches outside of the colony in various ports in China; it derives a revenue from them and defrays certain expenditure on their account; a large portion of the Post Office revenue (so called) is collected on account of the Imperial Government or of the Postal Union, and brings no profit to this colony whatever; such monies form no portion of the revenue of this colony and ought to be thrown out of account, it is sub- mitted, in the calculation of the gross revenue taxable for the military expenses. gross revenue from the Post Office is con- siderable, but the net revenue is small. Last year the postal revenue amounted to $244,449 and the expenditure to $194,240. The 174 per cent. for military contribution ought clearly to be reckoned only on the net revenue of $50,000, not on the gross revenue, a large portion of which is not colonial revenue at all, being col- lected outside the colony and spent outside the colony.
The
THE HONGKONG WEEKLY PRESS AND
levied on the gross revenue there is little prospect of getting it levied only on the net revenue. Something, however, might pos sibly be done to avoid swelling the gross revenue by the collection of money which has subsequently to be refunded. Bates, for instance, are collected quarterly in advance and if a house is empty for any period of the quarter are refunded; if the collection were made monthly the refunds would be largely
reduced.
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[April 15, 1896.
the fulfilment of that agreement. The cost of the Gap Rock lighthouse has been covered and a failure to demand the removal of the special dues imposed for that purpose might be construed as a waiver of the claim and lead to the history of the original light dues being repeated in the case of the Gap When the lights on Cape Rock light dues. d'Aguilar, Green Island, and Cape Collinson were established legislative authority was given to the Governor in Council to impose light dues, but on the understanding that the dues should be continued only until an amount had been collected sufficient to cover the original cost. The revenue, however, was found very convenient by the Government and as no special demand was made until many years afterwards for the removal of the dues they came to be regarded as general No formal record had been made revenue. of the understanding which existed when the dues were originally imposed and the subject had apparently dropped out of mind until the desirability of abolishing them on- general grounds, not in fulfilment of a formal agreement, was urged long after- wards. The reply the Government then made was that it could not consent to any diminution in the sources of revenue. The un- derstanding that the dues should be removed hwen they had served the purpose for which they were imposed was brushed entirely aside and treated as if it had never existed. There is good reason, therefore, why vigilance should be exercised to see that the same thing is not repeated in the case of the Gap Rock dues.
The final paragraph of the memorandum urges that "the monies raised annually for the payment of interest on loans and for "the purpose of maintaining sinking funds "for repayment of these loans ought not to "be made liable to the military tak. Such loans were raised on the security of the colony's capital in land unsold, in its waterworks, markets, &c., and are part of its capital. The revenues now raised from the water gates, central market, &c., are charged specifically with the re- payment of debts incurred in respect of the waterworks, market, &c., and with the "interest of the loan. The amounts so "collected are not ordinary but extraordin- | ary revenue, and will cease and determine when the specific purposes for which they were imposed have been accomplished. "The Government is bound by a distinct agreement in respect of the light dues, which interfere with the complete freedom of the Port. If there is any profit to the colony after payment of interest and after provision of sinking funds, that is revenue "and clearly liable, but otherwise not." This reasoning is sound, but, as already The Gap Rock light was established at remarked, the military tax is. leviable on the request of the shipping community, who the gross revenue, not on the net revenue expressed their willingness to pay additional only.. Had the colony possessed a Muni-light dues until the Government had re- cipal Council the loans would have been couped itself for the cost of the work. The municipal laus and the revenue raised to Government accepted the offer and on the 1st pay interest upon them would be municipal April, 1890, the light dues were increased revenue and therefore exempt from the from oue cent per ton to two and a half military tax. The want of a Municipal cents. The previously existing legislative collection of light Council not only deprives the colony of the authority for the improved administration that might be dues referred only to dues in respect of expected if the ratepayers had the manage- lights within the colony, and Gap Rock ment of their own affairs, but it also entails being within the Empire of China it a severe pecuniary loss. The colony, how- was necessary to come to the Legislature for ever, is entitled, irrespective of its claim to authority to levy dues in respect of a light have a Municipal Council, to the exemption outside the colony. On the 18th Decem- of its municipal revenue from the military ber, 1889, a Bill was introduced, and passed mulct; but the exemption should be through all its stages at one sitting, providing claimed simply on the ground that the that "The powers and provisions contained items of revenue in question are municipal"in the Merchant Shipping Consolidation and not general, not because the revenue is 'Ordinance, 1879, sections 33 and 34, in respect of lighthouses and light dues within required to pay interest on loans raised for
"the colony shall apply equally to the light- specific purposes. The latter contention
"house now in course of erection upon a opens the door to endless argument and so
"rock or island commonly known as the weakens the case for the colony, whereas when exemption of municipal hevenue is claimed as such the colony on sure ground and must, we think, succeed in the long run.
The next point made is that several" of the departiments are charged, for the convenient keeping of the water_acosunt, with annual sums for the water they con- ume and that these ought not to bes reckoned as revenue, The ground to be taken in reference to that is that the water rate as a whole is municipal revenue and ought to be entirely exempt from the military contribution, but if this is not conceded the Government should arrange its bookkeeping ou such a system as not to swell the revenue by fictitious receipts introduced only for departmental convenience. It would be quite hopeless to expect the home Government to make a rebate from the military contribution in respect of a hundred dollars' worth of water consumed by this or that department. It is next urged that "there are other items "to the amount of about $46,000 classed last year and in former years as appropriations in.aid,' and which were deducted from the gross expenditure in order to arrive at the amount of revenue to be raised, but which are used this year to swell the gross re- These are not in any true sense revenue at all." The remedy for that is to revert to the system of bookkeeping which prevailed last year in respect to these itenis. The Secretary of State in his despatch of the 27th June, 1895, said "It is under- stood that the revenue on which the per- centage will be taken shall include the gross receipts from all sources which are "now brought into account as revenue, with "one exception, viz., the proceeds of land
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sales." Items which were not brought into account as revenue last year ought not, therefore, to be so brought into account now and ought not to be charged with the per- centage for the military contribution. It is urged in the next paragraph of the memo- randum that There is another noteworthy item which ought to be deducted from the gross total. The Colonial Secretary esti- "mates that during the year 1896 the Trea- sury will have to refund to the payers some $15,000 out of revenue received, i.c., that "the revenue to be received will be some $15,000 less in fact than he estimates it at. These $15,000 should clearly be deducted." As to the equity of that there can be no doubt, but in face of the Secretary of State's declaration that the percentage is to be
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THE GAP ROCK LIGHT DUES.
It is time the Hongkong General Chamber of Commerce once more took up the question of the abolition in whole or in part of the light dues now levied. Attention is oppor- tunely drawn to the subject in the recently published memorandum of the unofficial members of the Legislative Council on the military contribution. Speaking of certain items of revenue which are not ordinary, but extraordinary, and which will cease and determine when the specific purposes for which they were imposed have been accom- The plished, the hon. gentlemen say“ "Government is bound by a distinct agree- "ment in respect of the light dues, which "interfere with the complete freedom of the "port." The present is the time to ask for
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Gap Rock, situate about twenty-eight miles "from the colony within the dominions of "the Emperor of China." This provision has since been incorporated in the Merchant Shipping Consolidation Ordinance. When the Bill was passed in 1889 a very interesting debate upon the question of the duration of the dues took place, which will be found reported in the Daily Press of the 19th December of that year. Mr. A. P. MACEWEN said-" It would be satisfactory to know as
to what length of time it is intended to levy this. increased tax, because, if: I "recollect correctly, it was understood that
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this tax would be levied only to pay for "the actual cost of the lighthouse." "The Governor replied "There was a most dis- "tinct understanding to that effect. "This will be called the Gap Rock light- "house rate; it will involve the special "sanction of the Legislature and the rate will naturally cease after the Gap Rock- lighthouse has been paid for." The late Mr. RYRIE cxpressed the hope that what
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