350
CONSTITUTION AND ADMINISTRATION
of the Overseas Audit Service. Reports on the accounts are presented annually by the Director of Audit and the Director General to the Legislature and transmitted to the Secretary of State. The Rating and Valuation Department, under a com- missioner, is concerned with assessments for rates and other matters connected with the rent and value of real property, including negotiations for accommodation for Government depart- ments. The Inland Revenue Department, headed by the Com- missioner of Inland Revenue, administers the collection of the internal revenue of the Colony. This includes earnings and profits tax, stamp duties, estate duty, entertainment tax, dance halls tax, bets and sweeps tax, and business registration fees. The Commerce and Industry Department under a director, is responsible for industrial and trade development, the collection of revenue from import and excise duties, the activities of the Preventive Service, certificates of origin, trade licensing, Government bulk purchases of firewood and certain foodstuffs, control over stocks of reserve commodities, and the production of trade statistics and any other statistics required by other departments of Government. The department also administers the London and Sydney offices of the Hong Kong Government. (The work of these departments has been described in chapters 4 and 6).
The Public Works Department, under a director, has nine sub- departments, dealing with waterworks; Crown lands and surveys; the administration of the Buildings Ordinance; electrical and mechanical works (including Government motor transport); archi- tecture (Government buildings); development; port works; drainage, and roads. The Director of Public Works is also responsible for town planning. (See also chapters 10, 14 and 15).
The Urban Council, constituted under the Urban Council Ordinance, consists of five ex officio members, namely the chair- man (who is at the same time Director of the Urban Services Department), the Deputy Director of Medical and Health Services (vice-chairman), the Director of Public Works, the Secretary for Chinese Affairs, and the Director of Social Welfare; and 16 ordinary members, of whom eight are elected and eight appointed by the Governor. The Commissioner for Resettlement sits as a temporary additional ex officio member. The term of office of ordinary members is four years. The Council meets monthly to
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