August 30, 1909.]
"
Chinese matters is of a very general and vague description. It is known that the Provincial Authorities are allowed a toler- ably free hand as to matters of taxation, provided they sand a reasonable amount to Peking: and that a good deal of irregularity and "squeezing finds its way into the carrying out of this system. On the whole, however, there is no doubt that sufficient revenue is found, and that, too, without (80 | far as appears) any very great pressure, so that there can be very little question as to the taxable resources of the country, and as to its being able to hold its own, if only the finances are placed upon a sound basis. What is mainly required is that there should be a definite understanding between the Central and the Provincial Authorities as to the proportion of taxation which should be applied for Imperial purposes by the Authorities at Peking and by the Provincial | and subordinate officials for local purposes. If the matter were taken in hand by the Peking Authorities with this object in view, there can be little doubt that their experience and knowledge of details would enable them to arrive at a fair adjustment of this point, and this once done a basis would be arrived at upon which the finance of the whole country could be worked upon a footing that would be comparatively simple and, what is of most importance, would be above board and, as far as can be, definite.
CHINA OVERLAND TRADE REPORT.
175
EDUCATIONAL FACILITIES AT THE PEAK.
(Daily Press, August 24th.) Two letters appeared in the Daily Press last week concerning the lack of educational facilities at the Peak, and surprise has been expressed to us that there have not been a dozen or a score of letters. endorsing the suggestion that the Government should establish at the Peak a Kindergarten School. An elementary school of some kind has long been needed at the Peak, and a school on the Kindergarten system seems well calculated to meet the special need of the district.
method of levying this impost. We cannot scheme suggested by "British Colonial.” ? doubt that their deliberations extended to It does not seem to us impossible. The this important aspect of the question, and Government are no doubt in accord with the until the method it is proposed to adopt is community in wishing to avoid the establish. announced not much is to be gained byment of a Customs service in the port, and further discussion of the proposal to levy we feel sure the most careful consideration duty on all alcoholic liquors sold in the will be given to every suggestion made with Colony. The proposal appeals to the com- that object in view. The result of their munity as the only fair method of raising deliberations on the subject will be eagerly revenue from such a source, as the impost. awaited. would then be borne alike by the licence- holders, the clubs and the private importers. Every consumer of alcoholic liquor, and not one small section only, would shoulder the burden. Public opinion does not go farther than that. How that duty is to be levied is another question. The Unofficial Members of the Council speak of the suggestel impost as an "import duty." What we all now want to know is whether this involves the setting up of a Customs establishment in the port? If so, what is the estimated cost thereof? Also what rate of duty will be necessary to answer the requirements of the Government with regard to revenue, and to cover the cost of a Customs service, which, it seems to us, would have to be a consider. able establishment ? Again, how easy would it be, when once the Customs machinery is provided, to extend its
other functions
imports? Verily it would be "the thin end of the wedge." It would probably cost nearly as It is, of course, manifest that the finance much to maintain a Customs service to of the country is so essentially an internal protect the revenue from alcoholic liquors matter for the management of the Chinese
as it would to protect the revenue under themselves that any scheme of foreign a general import tariff. Two methods by assistance could not be pressed upon the which à Custon's establishment in the Chinese Government. At the same time, if Colony can be avoided were suggested, so they themselves desired such aid, there far as the import of foreign wines and could be no reason why they should Lot spirits is concerned, in the two letters ohtain it, and why something might not be published in our issue of Tuesday last. done to improve the financial administration British Colonial" suggested what may be generally, possibly in a similar way to what described as an Inland Revenue Tax, viz., has been so successfully done with regard to that on every bottle of wine, spirits or beer; the Inspectorate of Customs. At all events, manufactured or bottled in the Colony and very valuable assistance might be afforded sold for consumption in the Colony, au adhe in the way of advice, if not actually in an ex- s ve stamp should be placed over the cork in ecutive capacity, by some expert financier such a manner that it must be des royed when who would be able to detect at once the the bottle is opened; and on wholesale im- points at which improvement is necessary, ports levy a tax of so much per cent. To and might strengthen the hands of the bring the private importer into the net it Peking Government (which is notoriously was suggested that the Government should weak in this respect) in enforcing an im- require the shipping companies to furnish proved system on the Provincial Authorities. a return of all imports of wines, beer and It would probably be found that no very spirits imported into the Colony. It may serious changes would be required and that at first sight appear easy for the private what really is wanted is rather an improve-importer to evade the duty by getting his ment in administration than in respect to the main sources from which revenue is derived.
to
wines and spirits shipped as nails or piece goods or mineral waters, or anything else that is non-taxable, but if we are correct in saying that all liquors imported CUSTOMS DUTY AT HONGKONG ? from abroad are put on ships from bonded
(Daily Press, August 23rd.) In view of the destructive criticisms which have been passed upon the Hongkong Government's proposal to obtain additional revenue by increasing the fees for licences to sell alcoholic liquor in the Colony, we presume the Government is not likely to further press this measure upon the Legis- lative Council. Indeed, having regard to the non-committal character of the speech made by H.E. the GOVERNOR when these proposals were laid before the Council ten days ago,
We
are probably not wrong in assuming that. the expression of public opinion em- bodied in the resolutions transmitted to the Government by the Unofficial Members will be most cordially welcomed by the Govern ment. The leading proposal is that a duty be imposed on all Foreign and Chinese alcoholic liquors imported and consumed in the Colony, but it is rather disappointing to find that the Unofficial Members do not state what in their opinion is the best
warehouses, the risk of evasion is small. The responsibility of seeing that there is no misdescription falls 00
the Custous authorities at the port of export; and, more over, if we had no Customs establishment to maintair, the amount of the import could be of such a nominal character as not to Lake it worth the while of any private importer to resort to smuggling. Another correspondent, writing over the name of Observer," detailed a method whereby the tax might be collected at Home before [export. There are defects probably in both these schemes, but in view of the re- commendation made to the Government by the Unofficial Members of Council they are well worthy of the most careful considera- tion. The greatest difficulty is as regards the import of Chinese liquors. The Un- official Members are opposed to a Spirit Farm. What is the alternative? Is it necessarily an expensive Customs establish- ment? Cannot the import of Chinese liquors be dealt with under the Inland Revenue
We do not know what the juvenile population of the Peak actually is, but we are probably not fur wrong in estimating that a Kindergarten school could count upon an attendance of at least forty The lack children under the age of nine.
the district of educational facilities in certainly is not creditable to the Govern ment of the Colony. Perhaps it is true, as one of our correspondents suggested, that the responsible authorities have hitherto "all Peak residents are assumed that
that
wealthy taipans and can afford te provide private tuition for their children," but we can hardly believe
the Govern went actually need the assurance that such is not the case. That the authorities' recognise to some extent that there is a juvenile population at the Peak which ought to be at school was evidenced by the fact that only last year the Inspector of Schools publicly appealed to parents on the Peak to send their children to the British School at Kowloon! We cannot suppose that Mr. WOLFE, who was then filling that position, had given a moment's previous consideration to the suggestion. Parents
the Peak at
can hardly be seriously to send their young
off- expected spring an hour's journey to a school. Apart from considerations of cost in tram and ferry fares and for tickshas or chairs, the suggestion that young children should be required to make such a journey is too unreasonable to appeal to any parent. A school is needed on the Peak, and it certainly would not severely tax the resources of the Government to provide it. No costly school building is necessary; the accommodation required could be provided at very small. expenditure, and it is believed that the run- ning expenses of the school would be met very largely, if not entirely, out of the school fees. In a changing community like ours the provision of educational facilities is essentially a matter for the Government and not for private enterprise. Under Govern- ment control the continuity of the school would be assured, and it is desirable in other respects that it should be under the aegis of the Director of Education,
Our correspondent "Children's Friend" emphasised in his letter the fact that to teach the Kindergarten system properly it is essential that a certificated mistress be employed, and anyone who knows how widely the method of teaching in Kinder- garien schools differs from the methods which obtain in the ordinary elementary schools will at once recognise the value of For the information that suggestion.
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