Assessment Committee Legally Incompetent: Rentals as. Basis: Chinese Ratepayers' Statement increase in rates by recourse to thst abandonment of the age-old usage of Deprecating the Muniipal Couns) revision in the Land. Regulations taking actual rentals as the rateable which permits the declaration of an value of houses and buildings for an. assessment on houses and building:
assessment of rates to be paid, the as the basis of taxation. Pat!
Chinese Ratepayers Association' has instance, the rates on the rental of issued a statement plainly setting out $100 per mensem at the rate of 18 ts opinion, which deems the Couner cent. will amount to $14 only, cil's move a camouflaged mode of in-but if the rateable value of the creasing the rates. The statement, house is assessed at $150 the rates outlines three principles upholding will be automatically and corresyondthe usage of taxation on the basis ingly increased to $21 per mensem.
of rentals and the restrictions of the The results therefore are that in the Land Regulations, by which it is absence of an increase of the rats, argued the Rate Assessment Commit-the Council will, under the operation tee recently instituted by the Council of the assessment provision, be entity has no legal status at all beyond its led to impose upon the ratepayers 3 advisory capacity, and by which the higher quota of the tax. which in Counci's liberty fo impose additional this specific instance is tantamount to taxation is clreumseribed by the the increase of the rates from 14 to necessity for prior consent of the rale-21 per cent.
aye With only crossheads added, the statement folows:—In order to forestall any criticism By virtue of the Land Regulations, of arbitrariness, or to put it in an-the 'Municipal Council is given the other way, to allow the ratepayers 3 right to levy the General Municipal chance of appeal, the Council has Rate on houses and buildings on the Instituted a Rate' Assessment Cor basis of an assessment in the form of a rate declared by the Council and mittee which, it is intended, wil! accepted by the ratepayers. This operate as an arbitration body simile provision' had as its background the fu function to the Land Commission, condition of lite obtaining at the time its award having the effect of a court verdict. A close examination. hovof the framing of the Regulations.
For in the early stage of the muni-ever, will convince us that the organcipal development, there was an al-lation of the Land Commission as to most complete absence of the leased personnel, function and method of premises and the occupant of a house appointment is expressly provided in was practically in every case himself the Land Regulations while the As the owner. Despite the subsequent sessment Committee is but the Coun-revisions of the Regulations and the cil's own creation devoid of any legs changed conditions in the Setflenent, basis such as that on which the Land this provision has been allowed. to Commission rests. The Committee as stand and remain in force to this at present constituted functions as advisory committee to the Financ Committee of the Council the deci Origin of Tax on Rentals sion of which is nothing more than As a matter of fact, there was a recommendation meant for the retime when, In respect to leased preference of the Council but never for mises which came into existence the observance of the ratepayers and alongside with the development of the realty business in the Setvement, till less for execution in the compel ent court of law. the Council did base the levy of Fates on the assayed Prior Sanction of Ratepayers fof the houses; but the practice lowed was similar to that prevailing The power of control vested in the now-a-days with respect to the assees= ratepayers over the finances of the! ment of the. val 1d for the Council requires, among other things that their assent must be secured befor the red were "generally fore any change in the rate of taxa-lower than the actual rentals pald tion is proposed and put into effect. by the tenants. It was later realized, This provides a check by means of however, that a chance for abuse and Which the power of the purse is put corruption was thus open; this, Under strict public surveillance. If, coupled with the opposition fre-therefore, the ratepayers should ce quently raised by the public towards nive at the Council's method of any proposal to increase the rates, he rateable value of a house eventually caused the Council 19 usually at a gute higher than is re-establish tte usage of taking the acpresented by the actual rental paid, tual rentals paid by the tenants as the Council' would be enjoying the the basis of taxation. When a collec-liberty of increasing the rate of taxa-for approaches a new tenant for his tion, under the guise of assessment, quota of the tax, the latter is asa without undergoing the legally me rule requested to produce the rent dispensable procedure of securing! receipt as an evidence upon which the the previous' sanction of the Fates assessment will be based. Inthe avers; and' the ehtek hitherto ex-event of a receipt being found to be erelsed by the public over the Muni.
forged one, steps would be taken cipal nances would in this way be to inspect the accounts of the Jand-rendered. ineffective if not totoly! lord and Tegal proceedings instituted Inoperative. And devoid' of this against the counterfeiter in the appro-essential "attribute of a democraile priate court of law. The decisions of government, the spiritual basis upon the courts in eases of this nature have Which the "atunicipal Administration been in existence. ests and develops would be shaken {0 the foundation, "The usage of taxing the houses for the purpose of the rates on the basic Ju view of the foregoing, the Asso-of the actual rentals pald by the lation 1s consistently' of the opinion tenants has in this way been firmly that the Counci's abandonment of] established: and because of its judlthe age-old usage of taking the lal character and. its conformity actual rentals asthe rateable. valves] with the requirements of the locat the houses and buildings in favour! situation, there is a general agreement of the declaration of an assessment as exemplified by an utter silence should be deprecated and the follow-of any dissentient voice since the Ing principles be vindicated as the Dates of taxation: practice was followed and took roo The operation of the Land Regulnrespect to leased premises where tions as regards the declaration of an monthly rent ie charged, the. actual assessment is to all intents and pur amount paid by the tenant should be the only guide in the assessment of the rates poses restricted to the owner-occupied by the Council the declaration "of premises in the Settlement and the Outside Roads Areas, Rouse should be made only in Reapest Camouflaging Increase Simer-occupied remiss of witch Pent lo paid In 1927, the Council made the pro-'The Mate Assessment Committee of posal to increase the rates from 14 he Council, being devoid of legal state to 16 per cent. An opposition of an unctions only assam advisory Sommnitice Stlached to the Council's Administration unprecedented' magnitude was arou-'Which is not tegally empowered to con sed, and although a peaceful solution duct a hearing and the decision of which was later worked out and the addi-renee hes no. binding force, tonal rates were paid "under protest."
S'the Council' iberiy"to. impose the increase was eventually foregone additional "ax" on. the ratepayers, by the Council in 1929 after the sale alter whether. the "imposiicn takes {he form of direct rae increase or under of the Electricity Department S"thanged name or in a changed forts, feeds of which had eased the creumseribed. "The ratepayers nave strains of the Municipal Treasury. In thigh to refuse the payment of extra Fecent years, although, in the state-ates which are levied in contravention ments issued by the 'Treasurer and {o good practice snd usage and without Controller, insinuations and express Sound legal bans to rest upon. comments' have all pointed to. the inevitability of an ultimate reversion of the present rates to the percentage fixed in 1927, as a result of the cut teenth anniversary of the death of commemoration of the pine: ent economic depression in the cit General Huang Shing. the Shanghai fand in face of the strong censure of District Kuomintang held a meeting public opinion. no action has at yet in its headquarters off Route Ghist been taken, on Thursday morning. More than 200, Tu the meantime, it appears th: Gelegates from various public bodies there is the attempt to camouflage an attended.
Text read from the printed page and cleaned; old type leaves the occasional error.