RATING ORDINANCE, 1875

RATING ORDINANCE, 1875

1390

No. 12 OF 1875.

Rating.

No: 12 of 1875.

Title. An Ordinance to consolidate and amend the Ordinances relating to the

Assessment and Collection of Rates in the Colony.

- [r th September, 1875.

Preamble . , WHEREAS it is expedient to consolidate and-amend the
Ordinances relating to the
. y assessment and collection of rates in Hongkong: Be it enacted by the
Governor
of Hongkong, with the advice of the Legislative Council- thereof, as
follows:-

Short title.

1. This Ordinance may be cited for all purposes as 'The Rating Ordinance,

Interpretation. ,,, In this Ordinance:-
w
The term 'City of Victoria' means the' City of. Victoria as bounded and
defined under tile provisions of the 'Victoria Registration Ordinance,

1866.'

The form 'Tenement' means any laud, with or without buildings, which is

held or occupied as a distinct holding or tenancy; and includes piers and

wharves erected in the harbour:

The term '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.

Valuation-Appeal.

Appointment $, The Governor in Council may, from time to time, appoint one
or more valuers
of valners.
t5 of 1863 g. s.] for the purposes o£ this Ordinance, land nay allow them
such remuneration as he
` thinks fit. ,,

Valuation or ¢, The valuers so appointed shall, in each year, before such
day as the Governor
tenements to be
made., in Council directs make or cause lo be made a valuation of the
tenements in the
15 of 883 sees. 3 , and 4.; Colony, or of such part thereof as the
Governor in Council directs.
Adoption of 5. The Governor in Counci nay, in any year, adopt any existing
valuation, either
existing
valuation for wholly or in part, as the valuation for the ensuing year, or
for any part thereof;
the ensuing ,~
)'ear.

(5 of 1888 sand in such case shall cause notice of such adoption and of
the extent thereof to be. 4.]

published in the Gazette before the day for completing the valuation.

Any existing valuation so adopted shall, forthe purposes of appeal, be
considered'
as a new valuation.

Powers of 6, Any valuer may require the owner or occupier of any tenement
to furnish him
valuers.
[5 of 1883 a. 5.] with tile particulars specified in the headings to form
A in the schedule hereto; and
May, from tine to time, enter into and upon any tenement for the purpose
of
making a valuation thereof; and
ORDINANCE No. 12 of 1875.

bating.

If the owner or occupier refuse to allow him to enter any tenement, he
may give
to such owner or occupier written notice requiring permission to enter;
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 tenements and inspect the same and, if
necessary,
may use force to effect his entry, doing no more damage than is necessary
for the

c
purpose.
Such notice may be. given in the form B in the schedule hereto.

7. If any owner or occupier, of a tenement refuses or neglects to furnish
the x'enalties r
i5 of 156 3 s. 5.3
aforesaid particulars within one week after being required to do so;
Or knowingly furnishes false or incorrect particulars;
Or prevents, hinders, or obstructs any valuer from entering or inspecting
ally
tenement after delivery of such notice and after the lapse of twenty-four
hours;
He shall, on conviction in a summary way, be liable to a penalty not
exceeding one
-hundred dollars.

8. The valuers shall cause every tenem6nt to lie separately valued, and
shall make Aio<le of
vaiimti on.
the valuation thereof by estimating the gross annual rent at which such
tenement may 14 of 1gss s, fi.~
reasonably, be expected to let for the ensuing year.

In estimating the value of a tenement the value of any machinery
contained therein
shall not be included.

9. As soon as the said valuation is completed, the valuers shall make out
a list, l,i,t of
divided into districts, of the several tenements valued, and of their
respective valuations, i6 <t 1'863 s. ia.i
and shall deliver the same to the Colonial Secretary, not later than
seven days after

the day for completing the valuation.

The valuers shall also make and subscribe, in the presence of the
Colonial Secretary, i,o be verit;eo 1v
(1('l'.liLt'atl(>YY.

a declaration to the effect that the said list contains a true account of
all valuations
made by the declarants, and that the same is, to the best of their
knowledge and belief,
correct in all other particulars.

10. In making out the said list, the valuers sball distinguish all
religious edifices,
hospitals, and cemeteries, and all tenements, and portions of tenements
of a public
nature or used for charitable purposes, or which are used and maintained
for the
purposes of science, literature, or fine arts exclusively, and not for
pecuniary profit:
:and all such edifices, hospitals, cemeteries, and tenements; or portions
of tenements,
shall be exempt from assessment and from the 1>a.yment of rates.

t;e1i#;iums edifice,
and public buil<l-
ill ys to be
flistinguisbed in
the list, and
exempt from
s,asessment.
,5 of 1863 S. 1.1

21. The valuers shall,, not later than seven days after the day for
completing the Notice ofthe
valuation to be
valuation, leave or cause to be left with the occupier of every tenement,
or with some given to each
tenement.
person resident therein, `notice in writing of such valuation having been
made and of
the amount thereof.
Such notice may be given in the form C in the schedule hereto;
But the omission to leave such notice upon any tenement shall not
invalidate the
valuation thereof, or relieve any person from payment of the rates.
1
ORDINANCE No. 12 OF 18'75.

Rating.

List to be
exhibited in
country districts.

Appeal from
rates.
C5 of 1863 s. 11.3

12. The said list, or an examined copy thereof, shall be open to public
inspection
at the Colonial Treasury during office hours for fourteen days of which
notice wall be-
previously given in the Gazette.

Any owner or occupier of any tenement included in the said list may tape
any
extract therefrom without payment. '

13. The Colonial Secretary shall cause copies.to be made in English and
Chinese
of the list for each country district, and shall cause the copies to- be
exhibited in a
conspicuous place in the principal. village of each district during the
fourteen days last
above mentioned.

14: if any person feels himself aggrieved by such list on the ground that
he is.
thereby rated for any tenement for which he is not rateable under this
Ordinance;

Or that-any tenement for which lie is rateable is valued beyond its, full
and fair

s
annual rental;

- Or that any person or any tenement that ought to be inserted in such
list is omitted

therefrom;
.
Or that any tenement of any person is valued therein below its full and
fair anlzual_
xental'
The person so aggrieved may, not later than fourteen days after the last
day upon
which the list is open for inspection, appeal to the Supreme Court in.its
summary
jurisdiction.
Nottee of appeal. 16. The appellant shall give to the valuers notice in
writing of his intention to
fs of 1 Soso. 11.7
appeal, and of the ground of appeal, seven days at the least before the
holding of the-
Court at which the appeal is to be heard; a
And when the ground of appeal is that any person or any tenement is
omitted
from the said list, or that the tenement of any person is inserted
therein below its full
and fair annual value, the appellant shall also give the like notice of
appeal to the
person, interested in the result of the appeal, and such person may be
heard upon the
appeal, '

Hearing of lg, The »' Court, apon proof o~f due notice having been given,
shall hear and
appeal. [-8 01883 a. lt.] ,determine the matter of the appeal in a
summary way, and may make such order,

therein as it thinks proper, with or without costs to ~ any party ;, and
may direct the-,
officer of the Court to amend the said list in such manner as the Court
directs; and:
the officer shall forthwith, in open Court, make the necessary amendments.

The determination of the Court shall be final and conclusive.
B

Assessment. ° ~'

the Governor in , 17, After the time for appealing has expired; the.' '
Governor in Council shall
Council to &x the
rates of examine the said list, or amended list, and assess all tenements
mentioned therein, in
assessment,
la of 1803 s, 12.3 the sulzZS necessary to 1>e levied in the ensuing year
for the purposes of police, lighting,,
water and flee brigade rates; but so that the Police assessment do not,
in any year,

exceed a rate equal to the expenses of the Police estabiishment for ~
such, year, and so
that tile other assessments do not exceed
ORDINANQE No. 12 OF 1875.

Rating.

For the water rate, two per centum on the gross annual rental of tile
several[12 1 of 1860 S. 4.)

tenements assessed;

rental.

For the lighting rate, one and a half per centum on the said gross annual
rental; rL5 of 1863 s. 72.1
For the fire brigade rate, three quarters per centum on the said gross
annual y of 1868 a.8.1

13. The Governor in Council shall, on the above scale, asses all
tenements situate
in the City of Victoria, to all the above mentioned rates.

19. The Governor in Council may assess to the Police rate at a certain
fixedPolice rntein
. country districts.
amount any tenement situate outside the City of Victoria; but so that the
amount (5 of lsc;a a. 1sa
assessed do not exceed the sum for which the tenement would have peen
liable if situate
within the City.

20. The said rates shall be assesseJ as from the first day of January in
each year,
or from such other day as the Governor in Council may appoint; and though
assessed
separately, shall be levied as one rate, and shall be paid in adv ance at
the Colonial
Treasury at such times as the Governor in 1'ouncil may oppoiut. The
Governor in
Council shall appoint the days of payment at the time of assessing the
rates, and shall
forthwith cause the rate of assessment and the clays of payment to be
published ill the
Gazette.

Rates in the City
of Victoria.

Valuation of improved tenerne-yzfs.

21. The Governor in Council may; at any time, direct the valuers to make a
valuation of any tenement within.the Colony, upon which buildings have
been erected'
.or completed, or to which other improvements have been added after the
valuers have
>nade out the aforesaid list.

22. The valuers shall make such valuation in the manner hereinbefore
prescribed,
and may egerciae similar powers of entry and, inspection, and. shall
notify to the Colonial
Secretary the amount of such valuation when made. The valuels shape
also, without
delay, leave or cause to be left with the occupier of the tenement, or
with solve person
resident therein; notice in writing of such valuation having been made,
and of the
amount thereof. .
Such notice may be given in the form C in the schedule hereto.

The tenement shall not be liable to be assessed until such notice is left.

23. If any person fee1himself aggrieved by such valuation, on the ;round
that appeal from
valuation.
the tenement is not rateable under this Ordinance, or that ale tenement
is valued
beyond its full and fair annual rental; the person so aggrieved may, not
later than
fourteen days after the said notice is left, appeal to the Supreme Court
in its summary

Jurisdiction.

24. The appellant shall give to the valuers notice in writing of his
intentioD to Notice of appeal.
appeal, and of the ground of appeal; seven days, at the least, before the
bolding of the
-Court at which the appeal is to be heard.

hates to be
assessed for a
year, and payable
in advance.
(5 of 1863 s. 72,
18 apd 11 of 1s67
s. 3

Valuation of new
buildings.

Mode of
valuation.
TUaring of

bi.

A4I' uF
rates,

h1 V t il(!TI t.

Rates to ate all
c7ceupter's tnx.

w. 3.7

ORDINANCE No. .12 of 1875.

Rating.

25. The court, upon proof o£ due notice having been given, shall hear and
determine the matter of the appeal in a summary way, and shall make such
order
therein as it thinks proper, with or without costs to either party.

The determination of the Court shall be final and conclusive.

A copy of the order made uy the Court shall be forwarded. to the Colonial
Secretary.

26. After the time for appealing has expired, the Governor in Council
shall assess
the tenement in the sum proper to be levied thereon in tie current year
for the purposes

of the aforesaid rates according to the scale hereiubefore prescribed.

2'7. The rates so assessed shall be first paid on the next dap appointed
for the
payment of rates, and shall thereafter continue to be payable as if they,
were included
in the general list. .

Paymaent--.Refund.

r

28, The owners and occupiers of all tenements shall be liable to the
Crown for
pay:rient of the rates assessed thereon, but the same shall be deemed an
occupier's
tax ; and, as between the owner and occupier of any tenement, shall, in
the absence of
,any agreement to the contrary, be borne by the occupier; and the amount
thereof, if
paid by the owner, rosy be recovered by him from the occupier in an
action for money

paid to his use, or, if he is still ii occupation of the tenement, by
distress in the same
manner as for rent at common law.

29. The rated paid into the Colonial Treasury shall be applied in payment
of the

of cute:

Police establishment and of the expenses conr;cted therewith;

With;

therewith.

In payment of the expenses connected with lighting the City of Victoria;
In maintaining the water works and in payment of the expenses connected
there.

And. in me,intaining the fire bri~adu, and in payment of the expenses
connected

Recovery of 34. If any person fail to pay airy rates for which he is
liable, upon the day notified.
rate8.
[m of issa g. 4.7 in the Gazette as the day for payment, the Colonial
Treasurer may recover the same
See ordinance 13
'f'R7'' by suit in the summary jurisdiction of the Supreme Court, together
with interest at
the rate of twelve per centum per annum until the day of payment.
Refund of rates 31, Whenever any tenement is unoccupied during' any
quarter or other period in
for uninhabited
tenement. respect of which the rates upon such tenements were paid in
advance, or during any
1l of 1867 s. b.7 .
, one or more entire months of such period, or an amount t.oportioned to
the months.
when the tenement was unoccupied.
Icede of oiltabl- 32, Such refund may be obtained in the f6llowing manner:
fn rethnd.
III of 1867 ,.s.1 (a.) The person claiming the refund, or somerperson on
his behalf, shall,
'within fifteen days after such quarter or other period expires, file in
the-
summary jurisdiction of the Supreme Court a petition in the form D

in the schedule hereto, verified uf the affidavit or declaration of the-

petitioner.
ORDINANCE -loo. 1 o.18i5.

Rating.

1395

(b.) The Court shall refer every such petition to the Colonial Treasurer;
who [ta of 1873 8, z4'.l
shall return the same to the Court with an endorsement to the effect
that the claim, or any portion thereof, is admitted, or that it is not
admitted, as the case may be, and in case the claim, or any portion
thereof, be not admitted, the Colonial Treasurer, or some person on
his behalf, shall appear in opposition thereto on such day as the Court
shall appoint. '

(c.) If the Court is satisfied that the petitioner is entitled to the
refund to of 1867 S. S Q
.

claimed, or to any portion thereof, the Judge shall certify to the
amount by endorsement on the petition in the form E in the schedule

hereto.

3 . The Court may adjudicate upon a petition for a refund of rates,
although the
claim exceeds one thousand dollars:-,ad for the purpose of such
adjudication, may
receive any evidence it thinks fit.

34.' The Colonial Treasurer may refund any amount certified by the Judge,
upon Colonial Treas-
urer to refund

delivery of a copy of the certificate sealed with the seal of the Court,
and bearing the upon a copy of
the certificate.
petitioner's receipt for the amount. Ill of 1867 &1.1

35. The Governor may, if lie thinks fit, for any cause whatever, order
the-Colonial
Treasurer to refund the whale or any portion of any rates paid by any
person.

Court -inaj
entertain peti-
tion exceeding
1,000.
ill of 1867 s. 6.1

111 isnamer-Regzdcctions-repeal.

36. No misnomer or inaccurate descxiptio~ of any person, place, or
tenement in
any document required for the purpo'ses of this Ordinance, nor any
mistake, infor-
mality, or omission committed in any proceeding had hereunder, shall
invalidate
or prejudice such document of proceeding, or in anywise affect the
execution of this
Ordinance, provided that such person, place, or teneinent be designated
in such docu-
ment or proceeding to common intent and understanding, and that such
mistake,
informality, or, omission be not of such a nature as to prevent the
requirements of this
Ordinance from' being substantially complied with.

37. The Governor in Council may, from time to time, make, alter and
repeal Regulations.
regulations for the better and more effectual carrying out of the
provisions of this
Ordinance: All such regulations shall be published in the Gazette, and
when so ,
published shall have the force of law.

38. This Ordinance shall take effect upon a day to be hereafter
proclaimed by the Commencement
and repeal.
Governor, and thereupon the following Ordinances and sections of
Ordinances shall be

and; they are hereby repealed ~`y '
Ordinance 12 of 1860,

5 of 1863,

11 of 1'867,
4 of 1868

14 of 1873, . . . : . . . . . . _ . . . . . . . . . . . , . . . 14: -

Governor may
order refund.
[11 of 1867 8.8.1

Misnomers, 8;c.,
not to affect the
execution of
this Ordinance.
(5 of 1863 s. 18 1

.. : ~ The whole.

.Sections 8 and 3.
ORDINANCE No. 12 ©F 1675.

Rating.

But this repeal shall not revive any enactment repealed by any of the
said Ordinances
and shall not affect the validity of any rate made before the
commencement of this
Ordinance, or the liability, of any person to pay such rates, or the
remedies for recover-
ing such rates, and the said remedies may be enforced as if this
Ordinance had not
been passed:

SCHEDULE TO WHICH THIS ORDINANCE REFERS.

Form A.

FOR THE ASSESSMENT OF THE YEAR 137

To owner or occupier [as flee case may be] of

In pursuance of 'The Rating Ordinance, 1375,' we require you to furnish
us with the particulars

relating to this tenement in the manner specified in tliie dcpument
hereunto annexed, and return the
same to us at within one week from the date hereof.

Dated this day of

T~'alucrs ztndcr 'The Rating O~dirtanec., 1575.''

FOR ASSESSMENT OF THE YEAR 187

Return of houses, buildings, and lands, at

of which the undersigned is owner.

in the Colony of Hongkong,

Description of
tenement. - 1f let or leased, the
Name of No. and descrip- 1 Whether dwell- Whether occupied Actual
amount period of the tenure
d street, tj of land , or vacant. of rent per when entered upon,
nl;-house with 1
d road lot whether outhouses, garden, If the former, name annum in dollars and
whether the ~,
~ '
a or marine or 3:c,, occupied there- and calling of the for each premises
are kept
y
place. inland. with, or occupier, whether tenement. in repair by the
05 2, Warehouse or owner or lessee. owner or the lessee
other building, &.v, at his own cost.
o separately occupied.
d
iF9

Form B.

,F OR T14E ASSESSMENT Oh' THE YEAR 187

'1'0 occupier of a We hereby give you notice under the provisions of
section 6 of 'The Rating Ordinance, 1875,' that
ire require permission to enter upon the above tenement for the .purpose
of inspecting the same so as
to enable us to fix the valuation thereof for the year 187 : and' th^'at
we intend to enter upon the said

tenement on

Victoria, Hongkong, the

day nest between the hours of and

Iitlztcrs wider 'The Tating Cruinance,1875.'
1397

No.

ORDINANCE No. 12 of 1875.

Rating.

Form C.

VALUATION FOR THE YEAR 187 UNDER 'THE RATING ORDINANCE, 1875.'

To

enumerated
at

or occupier or holder of the tenement hereunder

Under the provisions of section 11 of the said. Ordinance, the
,undersigned hereby inform you that
the tenement specified in the statement given below ha been valued to the
rates for the said year
at the gross annual rental therein separately specified.

STATE MENT.

Eating No. Registrar Number and Nhme of street, Description of Gross
annual remarks.
description of la4d
General's No. lot on which situated. road, or place. tenement. rental.
c

TTWluers under 11 The Bating Ordinance, 1875.'

Form D.

IN THE SUPREME COURT OF HONGKONG, SUMMARY JURISDICTION.

The day of
In the matter of A. B. and ' The Rating Ordinance, 1875.'

The humble petition of A. B.
sheweth

187

(State briefly t7ae grounds on w7eick a refund is claimed.]

And your petitioner will, &c.,
I, A. B., make oath and say [or declare, as the case may be] that the
matters above contained arc
true in substance and in fact.
Sworn [or declared] before me.

Form E.

IN THE SUPREME COURT OF HONGKONG, SUMMARY JURISDICTION.

The day of
In the matter of A. B. and ''The Rating Ordinance, 1875.'

I .hereby certify that A. B. has proved to my satisfaction: that he' is
entitled to a refund of the rates.
paid by him amounting to $

187

C. D.,
.Ticdgc.

[In force, from the 1st January, 18 76, by proclamation 16th September,
1875: repealed by Ordinance No. 21 of 1885.
1390
Title.
Preamble.
Short title.
Interpretation.
Appointment of valuers.
[5 of 1863 s. 3.]
Valuation of tenements to be made.
[5 of 1863 secs. 3 and 4.]
Adoption of existing valuation for the ensuing year.
[5 of 1863 s. 4.]
Power of valuers.
[5 of 1863 s. 5.]
1391
Penalties.
[5 of 1863 s. 5.]
Mode of valuation.
[5 of 1863 s. 6.]
List of valuations.
[5 of 1863 s. 9.]
To be verified by declaration.
Religions edifices and public buildings to be distinguished in the list, and exempt from assessment.
[5 of 1863 s. 7.]
Notice of the valuation to be tenement.
1392
The list to be open for inspection at the Colonial Treasury.
List to be exhibited in country districts.
Appeal from rates.
[5 of 1863 s. 11.]
Notice of appeal.
[5 of 1863 s. 11.]
Hearing of appeal.
[5 of 1863 s. 11.]
The Governor in Council to fix the rates of assessment.
[5 of 1863 s. 12.]
1393
[12 of 1860 s. 4.]
[5 of 1863 s. 12.]
[14 of 1868 s. 8.]
Rates in the City of Victoria.
Police rate in country districts.
[5 of 1863 s. 18.]
Rates to be assessed for a year, and payable in advance.
[5 of 1863 s. 12, 13 and 11 of 1867 s. 3.]
Valuation of new buildings.
Mode of valuation.
Appeal from valuation.
Notice of appeal.
1394
Hearing of appeal.
Assessment of rates.
Payment.
Rates to be an occupier's tax.
[11 of 1867 s. 3.]
Application of rates.
Recovery of rates.
[11 of 1867 s. 4.]
See Ordinance 13 of 1875.
Refund of rates for uninhabited tenement.
[11 of 1867 s. 5.]
Mode of obtaining refund.
[11 of 1867 s. 5.]
1395
[14 of 1873 s. 14.]
[11 of 1867 s. 5.]
Court may entertain petition exceeding $1,000.
[11 of 1867 s. 6.]
Colonial Treasurer to refund upon a copy of the certificate.
[11 of 1867 s. 8.]
Misnomers, &c., not to affect the execution of this Ordinance.
[5 of 1863 s. 19.]
Regulations.
Commencement and repeal.

1390
Title.
Preamble.
Short title.
Interpretation.
Appointment of valuers.
[5 of 1863 s. 3.]
Valuation of tenements to be made.
[5 of 1863 secs. 3 and 4.]
Adoption of existing valuation for the ensuing year.
[5 of 1863 s. 4.]
Power of valuers.
[5 of 1863 s. 5.]
1391
Penalties.
[5 of 1863 s. 5.]
Mode of valuation.
[5 of 1863 s. 6.]
List of valuations.
[5 of 1863 s. 9.]
To be verified by declaration.
Religions edifices and public buildings to be distinguished in the list, and exempt from assessment.
[5 of 1863 s. 7.]
Notice of the valuation to be tenement.
1392
The list to be open for inspection at the Colonial Treasury.
List to be exhibited in country districts.
Appeal from rates.
[5 of 1863 s. 11.]
Notice of appeal.
[5 of 1863 s. 11.]
Hearing of appeal.
[5 of 1863 s. 11.]
The Governor in Council to fix the rates of assessment.
[5 of 1863 s. 12.]
1393
[12 of 1860 s. 4.]
[5 of 1863 s. 12.]
[14 of 1868 s. 8.]
Rates in the City of Victoria.
Police rate in country districts.
[5 of 1863 s. 18.]
Rates to be assessed for a year, and payable in advance.
[5 of 1863 s. 12, 13 and 11 of 1867 s. 3.]
Valuation of new buildings.
Mode of valuation.
Appeal from valuation.
Notice of appeal.
1394
Hearing of appeal.
Assessment of rates.
Payment.
Rates to be an occupier's tax.
[11 of 1867 s. 3.]
Application of rates.
Recovery of rates.
[11 of 1867 s. 4.]
See Ordinance 13 of 1875.
Refund of rates for uninhabited tenement.
[11 of 1867 s. 5.]
Mode of obtaining refund.
[11 of 1867 s. 5.]
1395
[14 of 1873 s. 14.]
[11 of 1867 s. 5.]
Court may entertain petition exceeding $1,000.
[11 of 1867 s. 6.]
Colonial Treasurer to refund upon a copy of the certificate.
[11 of 1867 s. 8.]
Misnomers, &c., not to affect the execution of this Ordinance.
[5 of 1863 s. 19.]
Regulations.
Commencement and repeal.

https://oelawhk.lib.hku.hk/items/show/348

1890

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No. 12 of 1875

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