RATING ORDINANCE, 1901

RATING ORDINANCE, 1901

No. 6 of 1901.
An Ordinance to consolidate and ainend the laws relating
to rating.

[1st April, 1901.]

1. This Ordinance may be cited as the Rating Ordinance,
.1901.

.2. In this Ordinance,
(a) Annual valuation means a general valuation of the
rateable tenements in the whole Colony, or any part thereof,
to be made yearly under this Ordinance.
(b) The court means the Supreme Court.
(c) Hill district means any part of the Island of
Hongkong above the 700-feet contour, except Chinese
villages.
(d) Interim valuation means a valuation made at any
time of any tenement which may have been increased or
reduced in value since the last valuation thereof, whether by
building, destruction of building, or other alteration in the
structural condition of such tenement, or which, being rate-
able, is not already rated.
(e) List means the annual valuation list provided for
by this Ordinance.
(f) Machinery means machinery used for purely in-
dustrial or manufacturing purposes, but does not include
lifts and machinery used as adjuncts to any tenements
occupied 'as offices, dwellings, or hotels. In makinlg, however,
any valuation of such lifts and machinery, the Assessor shall
deduct the expenses of working such lifts and machinery
from the rateable value thereof, 11 such expenses are paid by
the landlord.
(g) Owner means the holder of any tenement direct
from the Crown, whether under lease, licence, or otherwise,
or the immediate landlord of any tenement, or the agent of
any such holder or landlord who is absent or under
disability.
(h) Pier includes wharf.

As amended by Law Rev, Ord., 1924, See also No. 14 of 1922, ss. Sand 12.
As amended by Law Rev, Ord., 1924.





1 (i) Rateable value means the rent at which any tene-
ment might reasonably be expected to let, at the time of the
valuation, from year to year, if the tenant undertook to pay
all usual tenants' rates and taxes, if the landlord undertook
to pay the Crown rent and the costs of repairs and insurance,
with any other expenses necessary to maintain the tenement
in a state to command that rent. Such rateable walue shall
not include the value of any machinery upon or in the tene-
ment. In the case of buildings let to more than one occupier,
there may be. deducted from the total annual rent of the
whole tenement, estimated as aforesaid, a sum. not exceeding
twenty per cent. of the whole as an allowance for such
portions of such buildings as may reasonably be expected
to be unlet from. time to time during the ensuing year, and
the remainder shall be the rateable value.
(j) Tenement means any land, with or without build~
ings, which is held or occupied as a distinct or separate
holding or tenancy, except piers.
(k) Unoccupied, when applied to a tenement, means
while such tenement is put to no beneficial use, and, wben
applied to a building, means while such building is nelther
used for storage of any goods or chattels nor -used for habita-
tion, except by a caretaker.
(1) Year mean s the period from the 1st day of July in
any year to the 30th day of Jurie next following, or any
other period of twelve months fixed by the Governor in
Council.
The Assessor.
3. The Governor may appoint an Assessor and such
assistant assessors as he may deem necessary for the purposes
of this Ordinance, and may allow them such remuneration
as he thinks fit.

4. The Assessor may-
(1) serve the owner or occupier of any tenernent with a
requisition in Form No. 1 in the Schedule and require him to
f-urnish, within ten days, the particulars therein specified;
(2) enter into and upon any tenement for the purpose of
making a valuation thereof, and take such measur ements
and other particulars as he may deem necessary for the
purposes of such valuation

As amended by Law lt,~v. Ord,, 1924.





(3) call upon such owner _or occupier to exhibit to him all
recelpts for rent, rent-books, accounts, or other documents
whatever, connected with the rent or vatue of sit such tenement;
and

(4) serve on such owner or occupier a written notice, as
in Forin No. 2 in the Schedule, requiring permission to enter; 1
and, after twenty-four hours from the delivery of such notice,
may, at any time during the day-time, enter into and upon
the said tenement, and take measurements and other
particulars, as hereinbefore provided, and may use force to
effect such entry, if necessary, doing no more damage than
is necessary for the purpose.

5. The Assessor shallseparately estimate the rateable
Value of each tenement, except in the following cases:-

(1) Whenever the value of a tenement is affected by the
value of another tenement contiguous to it or separated only
by a roadway, and both tenements are owned by the same
person, the two tenements may be valued together; and

(2) when two or more tenements are so built that their
floors overlap or are intermixed, they may be valued as one
ten ement, the. rates being charged against any one of the
owners, who may be required to adjust their respective
shares of payment of such rates amongst themselves.

Return of annual value.
6. Any owner of a tenement occupied by himself for which
no rent passes, or any owner of more than ten tenements,
may, within ten days from the service on him of the requisi-
tion in Form No. 1 in the Schedule, as provided by section
4, apply in writing to the Assessor for an extension of the
time allowed for returning such form, stating his reasons for
the application, and the Assessor may grant such extension
of time, not exceeding twenty-eight days additional, as to
.him may appear reasonable.

Annual valuation.
7. The Assessor shall make in each year, before the 30th
day of April or as soon thereafter as may be, a valuation of
the tenements in the Colony, or of such part thereof as the
Governor in Conacil. may direct.

As amended.by Law Rev. Ord., 1924.





8. The Governor in Council may-

(1) fix any other day as the day before which (or as soon
thereafter as may be~ the valuation shall be finished; and

(2) adopt any valuation at any time existing, either wholly
or in part, as the valuation for the ensuing year or any part
thereof; and shall cause notice. of such adoption, and of the
extent thereof, to be published in the Gazette. Any existing
valuation so adopted shall, for the purposes of appeal, be
considered a new valuation.
0. As soon as the said valuation is completed, the Assessor
shall make out a list of the several tenements assessed and
6f their respective valuations, and shall deliver the same to
the Colonial Secretary.

10. The Assessor shall make and subscribe, in the presence
of the Colonial Secretary, a declaration to the effect that the
list contains a true account of all valuations made by him,
and that the same is, to the best of his knowledge and belief,
complete and correct in every respect, and the Colonial
Secretary shall deliver the list to the Treasurer.

11.-(1) After the list has been so declared and delivered,
no alteration shall be made in it, except as provided by
sections 23 and 25 or to correct merely clerical errors.

(2) Such errors shall be declared by the Assessor before
a justice of the peace in Form No. 3 in the Schedule, which
shall be submitted to the Governor, who inay approve any
such correction and without whose written sanction no such
correction shall be made.

12.-(1) When any tenement is valued for the first time,
or when any existing valuation is altered, the Assessor shall
.within fourteen days after the completion of the valuation,
serve notice in writing on the owner, or on the occupier, if
the owner or his agent cannot be found, of such valuation
.having been made and of the amount thereof.

(2) Such notice may be given in Form No. 4 in the
Schedule: Provided that this section shall not apply to valua-
tions of tenements in Chinese villages..

13. The omission to serve such notice shall not invalidate
any valuation or relieve any person from the payment of
rates.





14. The list, or examined copy thereof, shall be open to
inspection at the Treasury during office hours for twenty-one
days, of which notice shall be previously*given in the Gazette
and at least one English and one Chinese public newspaper:
and any owner or occupier of any tenement included in such
list may, during such twenty-one days, take any extract
therefroin.

15. The Colonial Secretary, on receipt of the list of Chinese
tenements for each country district, shall cause a copy thereof
to be made in Chinese (stating only the number of each house,
its valuation, and the annual rates) and to be exhibited in a
conspictious place in the principal village of each district
during the twenty-one days above mentioned.

Appeal against valuation.

16.-(1) Any person who is -aggrieved on any of the
following grounds
(a) that ally tenement for which he is rateable is valued
beyond its rateable value ; or
(b) that any tenement is assessed which is not rateable ; or
(c) that any person who, or any tenement which, ought to
be inserted in the list is omitted therefrom; or
(d) that any tenement is valued therein below its rateable
value, may, during the twenty-one days aforesaid, lodge with
the Registrar of the Supreme Court a notice of appeal to the
court in its summary jurisdiction.
(2) If an existing valuation has bee n adopted under section
8 (2), such period of twenty-one days shall be reckoned from
the date of the Gazette in which notice of such adoption is
published.
(3) The Assessor shall be the respondent in any appeal
under this section or under section 28.

17. The notice of appeal shall state fully the grounds on
which the appeal is made, and the appellant shall, within the
twenty-one days aforesaid, cause a copy thereof to be served
on the Assessor.

18w When the appeal is in relation to any tenement not
the property or in the occupation of the appellant, he shall,
within the twenty-one days aforesaid cause a copy of the





notice of appeal to be served on the person interested in the
result of the appeal, and such person may be beard on the
appeal.

19. The appellant shall prosecute his appeal within one
month from the expiration of the aforesaid period of twenty-
one days, and, if he fails to do so, his right to appeal shall
lapse.

20. On the fixing by the court of a day for hearing the
appeal, the appellant shall forthwith give notice thereof to the
Assessor.

21. The appeal shall not be entertained if it is shown to
the satisfaction of the judge-
(1) that any of the provisions of sections 16 to 20, have not
been complied with; or
(2) that the appellant or his agent knowingly furnished
false or incorrect particulars to the Assessor for the purposes
of the valuation against which the appeal is made; or

(3) that the appellant refused or neglected to supply the
information required by section 4 within ten clays of a dernand,
for the same.

22. In any case in which an appeal might be disallowed
under section 21 (3), the judge inay, nevertheless, hear the
appeal, if it appears-
(1) that the omission to give the requred information
arose from the absence or disability of the appellant or other
unavoidable cause; or
(2) that application was inade to the Assessor under section
6 for an extension of time, and was refused without just cause,
or that the time allowed was not, in the opinion of the court,
of reasonable' length.

23. The court, on proof that'thenotices requiredbysections
16 to 20 were given within the time fixed by those sections,
shall hear and determine the appeal in a summary way, and
may make such order therein as it thinks proper, which shall
be final and conclusive, with or without costs to any party;
and may direct the Treasurer to amend the list in any manner.

As ainended by Law Rev.*Ord., 1924,





rnteriin valuation.
24. The Assessor inay at any time make an interim
valuation of any tenement.

25. The Assessor shall notify the Treasurer of the amount
of such valuation, and he shall cause the same to be inserted
in the list.

26.-(1) The Assessor shall, without delay, serve on the
owner of such tenement, or on the occupier, if the owner
cannot be found, notice, in Form No. 4 in the Schedule, of
such valuation having been made and of the amount thereof.

(2) No rates shall be recoverable in respect of such tene-
ment until such noticehas been served.

27. The rates assessed shall be payable from the first day
of the month next following the assessment, and shall there-
after continue to be payable quarterly.

Appeal against interim valuation.
28.-(1) Any person who is aggrieved by any interim
valuation, on the ground that the tenement assessed is not
rateable under this Ordinance or that it is valued beyond its
rateable value, may appeal to the Supreme Court in its
surninary jurisdiction, whereupon sections 16 to 23 shall
apply in relation to such appeal.

(2) The period of twenty-one days mentioned in. those
sections shall be taken to be twenty-one days from the
service on the owner or occupier of the tenement of notice
as in Form No. 4 in the Schedule or, in case such notice was
not, received by such owner or occupier, twenty-one days
from the first demand upon. him to pay the rates to which
the appeal has reference.

Rating.
2.9. After the thne for appealing has expired, the follow-
ing percentages on the valuation of every tenement
enumerated in the list shall be payable as rates from the 1st
day of July in each year or from such other day as
may be fixedby the Governor in Council; namely, for any
tenement-

As atnended byX~;. Ns. Vos. IC, 29'5', 4Y5-a.d 5,VS'.f 1915, Nos. 4~7lild 590
of 1919, Nos. 1 W nd 2 of 1921, and Law Rev. Ord., 1924.





(a) in the City of Victoria .......13 per cent.
(b) in that portion of the Hill District hounded
on the north, south, and west by the 700-feet
contour, and on the east by a line drawn north
and south passing through the Wanchai Gap;
and in such other portion of the Hill District
as may, by order of the Governor, be notified in
the Gazette ....................13 per cent.
(c) in the remaining portion of the Hill
District and in Quarry Bay ..........83 per cent.
.....................................4
(d) in Tai Hang and San Tsun ........13 per cent.
(e) (i) in Tung Lo Wan, Whitfield and Shau-
kiwan Road as far as Inland Lot No. 1620121 per cent.
.....................................4
(11) in the remaining portion of Shaukiwan
Road (North Point) ..1 10 per cent.
................................4
(iii) in Shaukiwan East and 12-L per cent.
4
(iv)Shaukiwan Marine Lots Nos. 1 to 10,
both inclusive, and Shaukiwan Inland
Lot No. 408 ..............10-~ per cent.
................................4
(v) in Tsing Shui Ma Tau, Po Kati Wat and
Sai Wan Ho ...............1-21 per cent.
................................4

(i) Inland Lots Nos. 1-837, 1.91-1, 1946,
1969,and2060 ................101 per cent.
....................................4
(ii) Inland Lot No. 1947. .......... 121 per cent.
....................................4

(iii) Inland Lots Nos. 1460, 1484, 1690, 1698,
1926, 1927, 2039, 2065, 2066 and 2067-13 per cent.

(g) in Wong Nei Chung, Sookimpoo, Cause-
way Bay outside the City Boundary, Kwat Chun
Lung and Aberdeen .............9 per cent.

(7~) (i) in Kowloon Point, Yaurnati, Mongkok-
ts-ni, Taikoktsui, Shamshuipo (with the exception
of the old village lots and Kowloon Marine Lots
Nos. 140, 154, 162, 164, 165, 178, 181, 189,
.202 and 219), and Fuk Tsun Heung (with the,
exception of Kowloon Marine Lots Nos. 26, 28
and 33) ........................13 per cent.
(ii) Shamshuipo, the old village lots and
Kowloon.Marine Lots Nos. 140,154,162,
164Y 165, 178y 181, 189, 202 and 219121- per cent.
...................................4





(iii) Kowloon Marine Lots Nos. 26, 28 and
33 ............................121- per cent
...............................4
(iv) in the area bounded by the extension of
Argyle Street on the north, by the
extension of Waterloo Road on the
south-east, by Victory Avenue on the
north-east, and by the Kowloon Canton
Railway on-or towards the west 13 per cent
(v)in Hung Hom, Hung Hom West, Hok
Yuen and Kowloon City Road from the
Hung Hom Police Station to the north'
as far as and including Kowloon Inland
Lot No. 1150 and Kowloon Marine Lot
No. 6 7 ....................13 per cent.
(vi) in the remainin portion of Hok Yuen... 111 per cent.

(i) in To Kwa Wan .............9~'~ per cent.
...............................4
(j) in Ma Tau. Wai and Kowloon City 9 per cent.
(k) in any other place ........7 pe r cent.
Is. 30, rep. No. 43 of 1912.]

31.-(1) The rates provided for in section 29 and the
...districts to which they apply may be altered by resolution of
Ahe Legislative Council.
(2) If any such resolution is passed, the Governor shall
fix a elate for its coming into effect.

Payment and recovery of rates.
.32. The above rates shall be paid quarterly in advance
at the Treasury within the first month of each quarter, and
Ahe times appointed for such payment shall be notified
quarterly by the Treasurer in the Gazette.

33.-(1) The owners and occupiers of all tenements shall
'.be liable to the, Crown for payment of the rates assessed
thereon, but the same shall be deemed an occupier's rate,
and, as between the owner and occupier of any tenement,
shall in the absence of any agreement to the contrary, be
torne by the occupier; and the amount thereof, if paid by
the owner. may be recovered by him from the occupier in an
action, for money paid to his use, or if he is still in occupa-
of the tenement, by distress in the same manner as for





(2) The provisions of this section shall equally apply to
the. recovery of rates paid by one owner. on account of
another under section 5 (2).

84. If any person fails to pay any rates for which he is
liable, within one month after the day notified in the Gazette
as the last day for payment, the Treasurer may reeover the
same by action in the Supreme Court in its sunanary juris-
diction, together with interest at the rate of eight per cent.
per annum from the day when such rates ought to have been
paid until the day of payment.

L'efund of rates.

35. Refund of rates may be made subject to the following
rule, namely, whenever any tenement is inioccupied dimilly
one or more entire months of any quarter in respect of which
the rates upon such tenement were paid in advance within
the first month of such quarter, the Treasurer shall, subject
to the provisions of section 36, refund the rates for such
months: Provided that no refund of rates shall be inade in
respect of the non-occupation of any portion less than the
whole of any land or building which may have, been assessed
as a separate tenement.

36.. A refund may 'be obtainea in the following inaliner
(1) the owner of any tenement may give notice to the
Treasurer that such tenement is vacant not later than the
15th day of any month from the first day of which it is
intended to claim such refund;
(2) so long as such tenement remains continuously un-
occupied, no further notice shall be required, biA after the
re-occupation of such tenement, notice of any subsequent
vacancy shall again be required, as provided in sub-section (1);
(3) the person claiming the refund may, within fifteen
days after the expiration of the quarter during which the
tenement has been unoccupied, apply to the Treasurer, in
Form No. 5 in the Schedule, for such refund; and
(4) the Treasurer may refund the rates for one or more
entire months during such quarter, if due notice has been
,given, and if the Treasurer is satisfied that the tenement was
unoccupied during such months, which he shall ascertain by
causing it to be actually inspected froni month to month.

As amended by Law Rev. Ord., 1924.





37 * Any person who is aggrieved by a refusal on the part
of the Treasurer to refund rates may apply to the Supreme
-Court in its summary jurisdiction, and the court may
adjudicate upon a petition for a refund of rates, although the
.claim exceeds one thousand dollars, and for the purpose of
such adjudication may receive any evidence it thinks fit.

38. The petitioner shall not recover if the notice required
'by section 36 has not been given, the burden of proof
.whereof shall lie on him.

Exemptions from rates.
39.-(1) Tenements below the rateable value of such
minimum amount as may be fixed by the Governor in
Council and notified in the Gazette shall not be rateable.
(2) The following tenements, so long as they are not
-occupied in any way for gain or pecuniary profit, shall not
be rateable :-
1(a) almshouses;
(b) art schools or art. galleries;,
(c) Cemeteries;
(d) charitable dispensaries;
(e) free libraries;
(f).government preinises, whether Imperial or Colonial;
(g) hospitals;
(h) museums;
(i) places of worship;
(j) rifle ranges;
(k) schools; and
(1) the City Hall.
(3) Any village or area may by resolution of the Legislative
,Council be exempted ftoin assessment for rates.
. (4) It shall be lawful for the Governor in Council in his
,discretion to authorise the total or partial exemption from
assessment of any educational institution, other than those
included in sub-section (2) or. of any tenement -used in
connexion therewith.

1 40. Except as provided by section 39, no exemption from
rates shall be allowed.

As amended by No. 13 of 1915, No. 9 of 1917 and Laiv Rev. Ord., 1924.
As amer.)ded ~y Law Rev. Ord., 1924.





Numbering of teneinents.
41. Every owner or occupier of any tenement shall allosA,
such tenement to be numbered with such number and in
such manner as the Assessor may direct.
42.The owner or occupier of such tenement shall allow
the maintenance or alteration of such number to the satisfac-
tion of the Assessor, and shall not alter, conceal, remove,
deface, or obliterate it.

Offences.
43. The penalties hereinafter mentioned for the following
offences against this Ordinance shall he recoverable in a
summary way at any time within two years from the com-
mission of the offence :-
(1) every owner or occupier of a tenement who refuses or
neglects to furnish the particulars required under section 4
shall be liable to a fine not exceeding one hundred dollars;
(2) every person who knowingly makes any false or
incorrect statement in furnishing the particulars specified in
F orm. No. 1 in the Schedule shall be liable to a fine not
exceeding one hundred dollars for each tenement in respect
of which such false or incorrect particulars are furnished;
(3) every owner or occupier of a tenement who rehises,to
exhibit, when required, to the Assessor any receipt for rent,
or any book or other document relevant to the valuation, shall
be liable to a fine not exceeding one hundred dollars
(4) every person who prevents, hinders, or obstructs the
Assessor from entering, inspecting, and measuring any
tenement, after delivery of due notice of his intention to do
so and after the lapse of twenty-four hours from such notice,
shall be liable to a fine not exceeding one hundred dollars;
- (5) every person who prevents, hinders, or obstructs the
numbering, or the maintenance or alteration of the number,
of any tenement shall he liable to a fine not exceeding
twenty-five dollars;
(6) every person who conceals, removes, defaces, or
obliterates the number of any tenement shall be liable to a
fine not exceeding ten dollars; and also, in a case where
such concealment or obliteration arises from the act of the
owner or occupier of such tenement, shall be liable to a fine
of one dollar for each day during which it is continued; and
As amended by Law Rev..Ord,, 1924,





every person who gives any notice required by section
,-36 which is to his knowledge false or incorrect shall be liable
to a fine not exceeding one hundred dollars.

Miscellaneous.
4.4.-(1) Any notice required by this Ordinance to be
ser 1 yed-on the owner 'Or occupier of any tenement shall be
servpd on the owner of such tenement if he can be found,
or, if not, on. the occupier.
(2) - Service on the owner may be effected by leaving such
notice at his usual address or by sending. it to such address
through the post.

(3) Service on the occupier may be effected by leaving
such notice at the tenement or by sending it to such tene-
raent through the post.

45. A receipt for any notice signed or stamped by any
.officer of the Post Office shall be privid facie evidence of the
.service of such notice at its address, except for the purposes
of section 26.

46. No misnomer or inaccurate description of any person,
place,. or tenement, in any document required for the
purposes of this Ordinance, nor any mistake, informality,
or omission committed in any proceeding had hereunder,
shall invalidate or prejudice such document or proceeding
or in any wise affect the execution of this Ordinance: Pro-
vided that such person, place or tenement is designated in
such document or proceeding to common intent and under
standing, and that such mistake, inforniality, or omission is
not of such a nature as to prevent the requirements of this
Ordinance from being substantially complied with.

47. No judge shall be incapable of acting in his judicial
office in any, proceeding, by reason of his being, as one of
several ratepayers or as one of any other class of persons,
liable in common with others to contribute to or to be
benefited.by any rate which may be increased, diminished,
or in any way affected by such proceeding.

48. The Governor in Council may make reolulations for
the better carrying out of the provisions of this Ordinance,
Is. 49~ rep. No. 1 of 1912.]





SCHEDULE. J

FORm No.l. [ss. 4, 6 & 43.1
HONGKONG. Requisitioiz for particulars as to tenements
THE RATING ORDINANCE, 1901. ASSESSMENT FOR TUE YEAR 19
lsl'July to 30th Ane.

In pursuance of the Rating Ordinance, 3901, 1 require you to furnish me with the particulars relating to these tenements in
the manner specified below, and return the same to me at within ten days from the date hereof.
Dated the day of '19 (Signed.) Assmsor.
0

RETURN OF HOUSES, BUILDINGS AND LANDS IN HONGKONG OF WHICH THE UNDEPSIGNED IS OWNER OR OCCUPIER.

Note-Every person who knowingly furishes any false or incorrect particulars is liable to a penalty not exeeding one
hundred dollars fo eachtenement in respect of whcih such false or incorrect particulars are furnished. if the
above information is not furnished whithin ten days, no appeal form the assessetn willbe allowed.




FoRm No. 2. Is. 4J

'%otice
t requiring to ewel,
HONGKONG.

THE RATING ORDINANCE, 1901- ASSESSMENT
FOR THE YEAR 19
TO accupire of

I hereby gIve you notice, under thp provisions of section 4 of the Ratin-
Ordinance, 1901, that I require pernfission to enter upon the above
tenernent for the purpose of inspecting the saine. so as to cilable me to fix
the valuation thereof for the year 19 and that 1 intend to enter upon
the said tenement on the day of 19 between the
hours of and
Dated the (lay of 19
(Signed.) Assemor.

FoRm No. 3.

Decclaration of errors in caluation list

HONGKONG.

TUE RATING ORDINANCE., 1901.

Permission, is requested to make the following corrections in the Vallia-
tion List for the year 19 1 declare Lhat sueb corrections are, or clerical
errors only, and tbat the values as so corrected, are, to the hest of Iny
knowledge and belief, full and fair valmitions of the lencinents named
below, and are correct in every particular.

Declured before me
the day of 19

(Signed.) Juslice ofthe Pence.





FoRm No. 4. [ss. 12, 26 and 28.1
Notice of valuation

HONGKONG.

THE RATING ORDINANCE, 1901.-VALUA'I.'10,N
FOR THE YEAR 19

1st July to 30th Jime.
TO owner or occupier of the tenemetns mentioned below.
You are hereby hifornied that the tenements specified below have been
assessed to the rates for the above year at the raeable valnes separately
entered against them.

Dated the day of 19

(Signed.)



Fowi No. 5.

appication for refund or rates.

THE RATING ORDINAXCE, 1901.

APPLICATION FOR REFUND OF RATES.

Hongkong, 19

Sir,
1 request that you will refund the rates paid on the tenetments and for
the periods named below. Notice has already been giveti lo yon that.
those tenements were vacant during the periods stated, whicb do not

include any broken month, and the rates in question were paid into the
Colonial Treasury in advance during the first month of the quarter.
am, &,c.,
(Signed.) Owner [or Agent.]

To the Colonial Treasurer.

Note- If there are more houses than can be entered on the above form,
write on the back of this. This application must be made during the first
fifteen days after the expiration of the quarter during which the tenements
were vacant.
This receipt must not be signed until the claim has been allowed by
the ColoninI Treasury.
[Originally No. 8 of 1901. No. 13 of 1915. No. 9 of 1917. Law Rev. Ord., 1924.] Short title. Interpretation. Appointment of Assessor. Powers of Assessor. Schedule. Form No.1. Schedule. Form No. 2. Mode of valuation. Application by owner for extension of time for making return of annual value. Schedule. Form No. 1. General annual valuation of tenements. Powers of Governor in Council. List of tenements and valuations. Verification of list. Correction of errors. Schedule. Form No.3. Giving of notice of first or altered valuation. Schedule. Form No. 4. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Grounds of appeal. Notice of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interin valuation. Entry of valuation. Notice of valuation. Schedule. Form No. 4. Payment of rates. Right of appeal against interim valuation. Schedule. Form No. 4. Amount of rates in different places. [s. 29 contd.] Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. [cf. No.1 of 1883.] Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Schedule. Form No.5. Right of appeal against refusal of refund. Want of notice that tenement unoccupied. Exemption of certain tenements. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences and penalties. Schedule. Form No. 1. [cf. Schedule. Form No. 2.] Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Jusge not to be incompetent by being interested in rates. Regulations.

[Originally No. 8 of 1901. No. 13 of 1915. No. 9 of 1917. Law Rev. Ord., 1924.] Short title. Interpretation. Appointment of Assessor. Powers of Assessor. Schedule. Form No.1. Schedule. Form No. 2. Mode of valuation. Application by owner for extension of time for making return of annual value. Schedule. Form No. 1. General annual valuation of tenements. Powers of Governor in Council. List of tenements and valuations. Verification of list. Correction of errors. Schedule. Form No.3. Giving of notice of first or altered valuation. Schedule. Form No. 4. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Grounds of appeal. Notice of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interin valuation. Entry of valuation. Notice of valuation. Schedule. Form No. 4. Payment of rates. Right of appeal against interim valuation. Schedule. Form No. 4. Amount of rates in different places. [s. 29 contd.] Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. [cf. No.1 of 1883.] Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Schedule. Form No.5. Right of appeal against refusal of refund. Want of notice that tenement unoccupied. Exemption of certain tenements. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences and penalties. Schedule. Form No. 1. [cf. Schedule. Form No. 2.] Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Jusge not to be incompetent by being interested in rates. Regulations.

https://oelawhk.lib.hku.hk/items/show/1195

1923

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