RATING ORDINANCE
Title
RATING ORDINANCE
Description
Rating.
No. 2 of 1845.
An Ordinance to raise an assessed Rate on Lands, Houses, and Premises,
within the Colony of Hongkong, for the Upholding of the requisite
Police Force therein.
[23rd May, 1845.]
WHEREAS it is deemed expedient and necessary that the Colony of Hongkong
preamble.
should defray the Expenses attendant on the upholding and maintaining the
Police Force thereof:-
1 Be it therefore enacted and ordained by the Governor of Hongkong, with
the
advice of the Legislative Council thereof, that it shall and may be
lawful to and for
the said Governor, with the advice of the Executive Council, from time to
tune £o
appoint two or more persons for the purpose of estimating the annual value of the
Collectors to
n:eke annual
returns and
provision for
their publication.
1.x.4
Assessment to be
made on the
annual valuation,
and provision for
periods of
payment; notice
Of assessment,
period of
payment, and
remedy for non
payment.
Charltabie
institutions
exempted from
assessment.
ORDINANCE No. 2 of 1845.
Rating.
lands, houses, and premises, within the said Island, or within any
particular district
thereof, which shall be in the tenure or occupation of any person or
persons; and the
said valuators shall, when thereunto required, make & return in writing
and on oath of
such valuation to the said Governor and Council; and also at the time of
having valued
each property respectively, he or they shall leave or eause to be left
with some inmate
ox the proprietor thereof, a written notification of their having made
such valuation,
and of the amount thereof.
Valuation ray be 2, .And be it further enacted and ordained, that for the
purposes of this Ordinance,
made annually.
the ,said Governor and Council may cause a new valuation to be made
annually.
$, And be it further enacted and ordained that for the purpose of levying
the
said rate, a percentage at such an amount in the hundred as may annually
be
determined on by the Governor, with the advice of the Executive Council,
not exceeding
such a sum as shall be equal to the expenses of the Police establishment,
sha,ll~ be
assessed and paid in respect of every such valuation by the occupier, or
owner of each
parcel of ground, house, or building, within such time and times as the
said Governor,
with the advice of the said Council, shall direct, or as is hereinafter
provided. In the
absence of such direction, and in default of the same being so paid, it
shall be lawful for
any person or persons appointed to collect the said tag, to apply to the
Chief
Magistrate of Police of the Island, who shall; on satisfactory proof of
the same having
been duly depaamded, and being due and unsatisfied, grant his warrant to
levy the sayg
by distress of any goods on or in the lands, houses, or premises so
rated; and that
any such rate, while unpaid, shall be a lien on the property so assessed
or charged
therewith: Provided always, that when and so often as any assessment
shall be made
on any such valuation, the particulars and nature of such assessment
shall be published
in one or more public newspapers of the said Colony. ,
4. Provided always, that x1.1. religious edifices, hospitals, cemeteries,
and buildings
strictly and exclusively appropriated to charitable purposes, and not
being used as
dwelling-houses, shall be exempted from assessment under this Ordinance.
Provisions forthe 5. And be it hereby enacted and ordained, that the
Governor, with the advice of
~t of
In the Executive Council, shall have power to appoint such officer or
officers as may be
deemed requisite for the collection of the rate leviable under this
Ordinance, allowing
him or them, as remuneration for this service, such a percentage as to
the Governor
in Council shall seem fit.
6, .And be it hereby enacted and ordained, that as soon after the first
day of
January in each year as may be found practicable, the officer collecting
the assessment
under this Ordinance shall prepare a. detailed statement exhibiting the
sums collected
during the preceding year, and the aid statement, duly attested by the
said officer,
shall be inserted in some newspaper published within this Colony, and
shall aW be
open to general inspection at the office of such officer for one month
from and after the
date of its publication.
ORDINANCE No. 2 of 1845.
Rating.
7. And be it hereby enacted and ordained, that the said rate shall be
payable Rate payable
quarterly in
quarterly in advance, unless otherwise prescribed and directed, as
hereinbefore aaoanee.
mentioned, and that it shall be c4rged and chargeable on the lands,
dwelling-houses,
and premises respectively assessed at the time of such assessment.
8. And be it hereby enacted and ordained, that the owner of any land,
dwelling.
house, or premises assessed, which may not be let to any tenant, shall be
deemed the
occupier thereof: Provided always, that if such owner can show that the
property
has not been inhabited for a period of three months or upwards in any
year, he
shall be entitled to a proportional abatement of assessment levied on the
same for the,
said year.
9. Provided always, that if any person from whom payment of the assessment
leviable under this Ordinance may have been demanded, and who shall have
already
paid in the amount demanded of him, objects to the demand on any other
ground than
that of valuation, it shall be competent to such person, after payment of
the amount
demanded, to appeal against such demand to the Chief Justice of the
Supreme Court
at such time and place as the said Chief Justice may be pleased to
direct; or that if
any person be dissatisfied, or objects to any valuation to be made under
this Ordinance
on the ground of over-valuation, he or they may, within the period of
three calendar
months after such valuation, or when the said Chief Justice may appoint
or direct, appeal
to him against such valuation, and that it shall be lawful for him, if he
deem it advisable
or necessary, to have any three persons taken from the existing list of
special jurors to
Assist him in ascertaining the question of value which may arise on any
such appeal:
10. And be it further enacted and ordained, that it shall and may be
lawful for
Exemption as to
property not lot,
occupied, of
need.
Appeal against
assessment after
payment thereof.
Die mop be
the said Governor, with the advice of the said Executive Council, to
exempt such ex., d.
tea. ..
districts or portions of the said Island from the operation of this Act,
or from the
payment of the said rates, as to him and them may seem advisable.
11. And be it hereby enacted and ordained, that no assessment made under
the
authority of this Ordinance shall be impeached or affected by reason of
any mistake
in the name of any person liable to assessment, or of any thing
chargeable with
assessment, provided the directions of this Ordinance be in substance and
effect
complied with.
12. And be it further enacted and ordained, that this Ordinance shall
come into
operation and take effect from and after the first day of July neat
ensuing.
CPepealed by Ordinance lVo. 5 of 1863.
Interpretation
clause.
113
Title.
Preamble.
Governor to appoint valuators of the lands, houses, and premises within the Island. [See Ord. No. 3 of 1851.]
Valuation may be made annually.
Assessment to be made on the annual valuation, and provision for periods of payment, notice of assessment, period of payment, and remedy for non-payment.
Charitable institutions exempted from assessment.
Provisions for the appointment of collectors.
Collectors to make annual returns and provision for their publication.
Rate payable quraterly in advance.
Exemption as to property not let, occupied, or used.
Appeal against assessment after payment thereof.
Districts may be exempted.
Interpretation.
No. 2 of 1845.
An Ordinance to raise an assessed Rate on Lands, Houses, and Premises,
within the Colony of Hongkong, for the Upholding of the requisite
Police Force therein.
[23rd May, 1845.]
WHEREAS it is deemed expedient and necessary that the Colony of Hongkong
preamble.
should defray the Expenses attendant on the upholding and maintaining the
Police Force thereof:-
1 Be it therefore enacted and ordained by the Governor of Hongkong, with
the
advice of the Legislative Council thereof, that it shall and may be
lawful to and for
the said Governor, with the advice of the Executive Council, from time to
tune £o
appoint two or more persons for the purpose of estimating the annual value of the
Collectors to
n:eke annual
returns and
provision for
their publication.
1.x.4
Assessment to be
made on the
annual valuation,
and provision for
periods of
payment; notice
Of assessment,
period of
payment, and
remedy for non
payment.
Charltabie
institutions
exempted from
assessment.
ORDINANCE No. 2 of 1845.
Rating.
lands, houses, and premises, within the said Island, or within any
particular district
thereof, which shall be in the tenure or occupation of any person or
persons; and the
said valuators shall, when thereunto required, make & return in writing
and on oath of
such valuation to the said Governor and Council; and also at the time of
having valued
each property respectively, he or they shall leave or eause to be left
with some inmate
ox the proprietor thereof, a written notification of their having made
such valuation,
and of the amount thereof.
Valuation ray be 2, .And be it further enacted and ordained, that for the
purposes of this Ordinance,
made annually.
the ,said Governor and Council may cause a new valuation to be made
annually.
$, And be it further enacted and ordained that for the purpose of levying
the
said rate, a percentage at such an amount in the hundred as may annually
be
determined on by the Governor, with the advice of the Executive Council,
not exceeding
such a sum as shall be equal to the expenses of the Police establishment,
sha,ll~ be
assessed and paid in respect of every such valuation by the occupier, or
owner of each
parcel of ground, house, or building, within such time and times as the
said Governor,
with the advice of the said Council, shall direct, or as is hereinafter
provided. In the
absence of such direction, and in default of the same being so paid, it
shall be lawful for
any person or persons appointed to collect the said tag, to apply to the
Chief
Magistrate of Police of the Island, who shall; on satisfactory proof of
the same having
been duly depaamded, and being due and unsatisfied, grant his warrant to
levy the sayg
by distress of any goods on or in the lands, houses, or premises so
rated; and that
any such rate, while unpaid, shall be a lien on the property so assessed
or charged
therewith: Provided always, that when and so often as any assessment
shall be made
on any such valuation, the particulars and nature of such assessment
shall be published
in one or more public newspapers of the said Colony. ,
4. Provided always, that x1.1. religious edifices, hospitals, cemeteries,
and buildings
strictly and exclusively appropriated to charitable purposes, and not
being used as
dwelling-houses, shall be exempted from assessment under this Ordinance.
Provisions forthe 5. And be it hereby enacted and ordained, that the
Governor, with the advice of
~t of
In the Executive Council, shall have power to appoint such officer or
officers as may be
deemed requisite for the collection of the rate leviable under this
Ordinance, allowing
him or them, as remuneration for this service, such a percentage as to
the Governor
in Council shall seem fit.
6, .And be it hereby enacted and ordained, that as soon after the first
day of
January in each year as may be found practicable, the officer collecting
the assessment
under this Ordinance shall prepare a. detailed statement exhibiting the
sums collected
during the preceding year, and the aid statement, duly attested by the
said officer,
shall be inserted in some newspaper published within this Colony, and
shall aW be
open to general inspection at the office of such officer for one month
from and after the
date of its publication.
ORDINANCE No. 2 of 1845.
Rating.
7. And be it hereby enacted and ordained, that the said rate shall be
payable Rate payable
quarterly in
quarterly in advance, unless otherwise prescribed and directed, as
hereinbefore aaoanee.
mentioned, and that it shall be c4rged and chargeable on the lands,
dwelling-houses,
and premises respectively assessed at the time of such assessment.
8. And be it hereby enacted and ordained, that the owner of any land,
dwelling.
house, or premises assessed, which may not be let to any tenant, shall be
deemed the
occupier thereof: Provided always, that if such owner can show that the
property
has not been inhabited for a period of three months or upwards in any
year, he
shall be entitled to a proportional abatement of assessment levied on the
same for the,
said year.
9. Provided always, that if any person from whom payment of the assessment
leviable under this Ordinance may have been demanded, and who shall have
already
paid in the amount demanded of him, objects to the demand on any other
ground than
that of valuation, it shall be competent to such person, after payment of
the amount
demanded, to appeal against such demand to the Chief Justice of the
Supreme Court
at such time and place as the said Chief Justice may be pleased to
direct; or that if
any person be dissatisfied, or objects to any valuation to be made under
this Ordinance
on the ground of over-valuation, he or they may, within the period of
three calendar
months after such valuation, or when the said Chief Justice may appoint
or direct, appeal
to him against such valuation, and that it shall be lawful for him, if he
deem it advisable
or necessary, to have any three persons taken from the existing list of
special jurors to
Assist him in ascertaining the question of value which may arise on any
such appeal:
10. And be it further enacted and ordained, that it shall and may be
lawful for
Exemption as to
property not lot,
occupied, of
need.
Appeal against
assessment after
payment thereof.
Die mop be
the said Governor, with the advice of the said Executive Council, to
exempt such ex., d.
tea. ..
districts or portions of the said Island from the operation of this Act,
or from the
payment of the said rates, as to him and them may seem advisable.
11. And be it hereby enacted and ordained, that no assessment made under
the
authority of this Ordinance shall be impeached or affected by reason of
any mistake
in the name of any person liable to assessment, or of any thing
chargeable with
assessment, provided the directions of this Ordinance be in substance and
effect
complied with.
12. And be it further enacted and ordained, that this Ordinance shall
come into
operation and take effect from and after the first day of July neat
ensuing.
CPepealed by Ordinance lVo. 5 of 1863.
Interpretation
clause.
113
Title.
Preamble.
Governor to appoint valuators of the lands, houses, and premises within the Island. [See Ord. No. 3 of 1851.]
Valuation may be made annually.
Assessment to be made on the annual valuation, and provision for periods of payment, notice of assessment, period of payment, and remedy for non-payment.
Charitable institutions exempted from assessment.
Provisions for the appointment of collectors.
Collectors to make annual returns and provision for their publication.
Rate payable quraterly in advance.
Exemption as to property not let, occupied, or used.
Appeal against assessment after payment thereof.
Districts may be exempted.
Interpretation.
Abstract
113
Title.
Preamble.
Governor to appoint valuators of the lands, houses, and premises within the Island. [See Ord. No. 3 of 1851.]
Valuation may be made annually.
Assessment to be made on the annual valuation, and provision for periods of payment, notice of assessment, period of payment, and remedy for non-payment.
Charitable institutions exempted from assessment.
Provisions for the appointment of collectors.
Collectors to make annual returns and provision for their publication.
Rate payable quraterly in advance.
Exemption as to property not let, occupied, or used.
Appeal against assessment after payment thereof.
Districts may be exempted.
Interpretation.
Title.
Preamble.
Governor to appoint valuators of the lands, houses, and premises within the Island. [See Ord. No. 3 of 1851.]
Valuation may be made annually.
Assessment to be made on the annual valuation, and provision for periods of payment, notice of assessment, period of payment, and remedy for non-payment.
Charitable institutions exempted from assessment.
Provisions for the appointment of collectors.
Collectors to make annual returns and provision for their publication.
Rate payable quraterly in advance.
Exemption as to property not let, occupied, or used.
Appeal against assessment after payment thereof.
Districts may be exempted.
Interpretation.
Identifier
https://oelawhk.lib.hku.hk/items/show/28
Edition
1890
Volume
v1
Cap / Ordinance No.
No. 2 of 1845
Number of Pages
3
Files
Collection
Historical Laws of Hong Kong Online
Citation
“RATING ORDINANCE,” Historical Laws of Hong Kong Online, accessed January 22, 2025, https://oelawhk.lib.hku.hk/items/show/28.
