22nd June, 1939.
PRESENT:―
HIS EXCELLENCY THE GOVERNOR (SIR G.A.S.NORTHCOTE, K.C.M.G.).
THE HONOURABLE THE OFFICER COMMANDING THE TROOPS (BRIGADIER T.MACLEOD, C.R.A.).
THE COLONIAL SECRETARY (HON. MR. N.L.SMITH, C.M.G.).
THE ATTORNEY GENERAL (HON. MR. C.G.ALABASTER, O.B.E., K.C.).
THE SECRETARY FOR CHINESE AFFAIRS (HON. MR. W.J.CARRIE, Acting).
THE FINANCIAL SECRETARY (HON. MR. S.CAINE).
HON. DR. P.S.SELWYN-CLARKE, M.C., (Director of Medical Services).
HON. MR. C.G.PERDUE (Acting Commissioner of Police).
HON. MR. A.G.W.TICKLE (Acting Director of Public Works).
HON. SIR HENRY POLLOCK, KT., K.C., LL.D.
HON. MR. S.H.DODWELL.
HON. MR. CHAU TSUN-NIN, C.B.E.
HON. MR. LO MAN-KAM.
HON. MR. T.E.PEARCE.
HON. MR. W.N.THOMAS TAM.
HON. MR. J.K.BOUSFIELD, M.C.
MR. C.B.BURGESS (Deputy Clerk of Councils).
ABSENT:―
HON. COMMANDER G.F.HOLE, R.N. (Retired), (Harbour Master).
HON. MR. LEO D’ALMADA E CASTRO, JNR.
[…]
RATING AMENDMENT BILL, 1939.
THE ATTORNEY GENERAL moved the first reading of a Bill intituled “An Ordinance to amend the Rating Ordinance, 1901.” He said: The object of this Bill is that where structural alterations or improvements are made in a tenement for air raid shelters they should be excluded from the rateable value of the tenement.
THE COLONIAL SECRETARY seconded, and the Bill was read a first time.
Objects and Reasons.
The “Objects and Reasons” for the Bill were stated as follows:―
1. It is considered desirable that, where a room is built in or added to a tenement or where other structural alterations or improvements are made in a tenement solely for the purpose of affording protection in the event of hostile attack from the air or for purposes auxiliary thereto, such room and structural alterations and improvements should be excluded from the rateable value of the tenement, if they are approved by the Air Raid Precautions Officer and the Assessor, so long as they are not occupied or used for any other purpose.
2. Similarly, it is considered desirable that no person shall be liable to pay rates in respect of a tenement so approved, which is intended to be, and in fact is, used solely for the purpose of affording such protection.
3. With these objects in view, clauses 2 and 4 of this Bill provide for the amendment of the definition of “Rateable value” in section 2 (i) and for the addition of a new sub-section to section 39 of the Rating Ordinance, 1901, so as to apply to “tenements” (defined in section 2 (j) of that Ordinance) which are approved by the said officers the exemptions that are applied to “hereditaments” by sub-section (1) and the first part of sub-section (2) of the Rating and Valuation (Air-Raid Works) Act, 1938, 1 & 2 Geo. 6, c. 65, and to extend those exemptions so as to cover purposes auxiliary to air-raid protection, such as ambulance rooms, dressing stations, gas-mask stores, etc., which, while not actually affording protection from hostile attack from the air, may be provided and used solely in connexion with Air Raid Precautions.
4. Clause 3 of the Bill makes provision for the inspection of exempted premises to ascertain whether the conditions of exemption are being carried out, and clause 5 provides a penalty for breach of such conditions.
[…]
ADJOURNMENT.
H.E. THE GOVERNOR.―Council stands adjourned until Thursday, 29th June.
翻譯：
1939年6月22日
出席者：
總督閣下（羅富國爵士 KCMG聖米迦勒及聖佐治爵級司令勳章 (Sir G.A.S.Northcote)）
陸軍司令閣下（麥告特准將 CRA皇家炮兵司令 (Brigadier T.Macleod)）
輔政司（尊敬的史美先生 CMG聖米迦勒及聖佐治同袍勳章 (Mr. N.L.Smith)）
律政司（尊敬的晏禮伯先生 OBE大英帝國官佐勳章 KC御用大律師 (Mr. C.G.Alabaster)）
華民政務司（尊敬的嘉利先生(Mr. W.J.Carrie)（署理））
財政司（尊敬的金錫儀先生(Mr. S.Caine)）
尊敬的司徒永覺醫生 MC軍功十字章 (Dr. P.S.Selwyn-Clarke)（衞生司）
尊敬的巴調先生(Mr. C.G.Perdue)（署理警察司）
尊敬的迪高先生(Mr. A.G.W.Tuckle)（署理工務司）
尊敬的普樂爵士 Kt下級勳位爵士 KC御用大律師 LLD法學博士 (Sir Henry Pollock)
尊敬的鐸威爾先生(Mr. S.H.Dodwell)
尊敬的周埈年先生 CBE大英帝國司令勳章 (Mr. Chau Tsun-Nin)
尊敬的羅文錦先生(Mr. Lo Man-Kam)
尊敬的皮亞士先生(Mr. T.E.Pearce)
尊敬的譚雅士先生(Mr. W.N.Thomas Tam)
尊敬的鮑斯非路先生 MC軍功十字章 (Mr. J.K.Bousfield)
白嘉時先生(Mr. C.B.Burgess)（立法局副秘書）
缺席者：
尊敬的豪輅海軍中校(Commander G.F.Hole)（退役）（航政司）
尊敬的少廖亞利孖打先生(Mr. Leo D’almada E Castro Jnr.)
[…]
1939年差餉(修訂)條例草案
律政司動議為以下條例草案進行首讀：「訂立條例以修訂《1901年差餉條例》。」他表示：這是為了讓建築物進行改建或擴建防空建築時，該部份不納入差餉估價部份。
輔政司和議，條例草案開始首讀。
目的及理由
條例草案制訂的「目的及理由」如下：
1. 按道理，於室內改建或擴建房間，或為建築物進行改建或擴建，而其目的僅為於空中襲擊時提供保護或幫助，該房間、建築物改建或擴建部份，如經防空專員或其助理批核，並確認其不會被佔用或利用作其他用途，則應從物業應課差餉中排除。
2. 同道理，我們亦認為此類經批核的防空建築，沒有人應為此繳納差餉，因為其目的及事實均僅用作提供保護用途。
3. 考慮以上目的，條例草案的第2條及第4條修訂《1901年差餉條例》第2(i)條中定義的「應課差餉租值」，及於第39條增加新條款，讓「物業」(條例第2(j)條所定義)經上述官員批核後，相關豁免亦適用於英國《1938年差餉物業估價(防空工程)法令》(引稱1&2 Geo.6 c.65)第1項及第2項第1款所述的「公寓」，並擴大其豁免範圍以涵蓋防空建築的附加部份，例如救護室、更衣室、防毒面具儲存庫等等，因該部份雖未能於空襲期間提供保護作用，卻可於空襲時發揮其作用。
4. 條例草案的第3條規定對相關豁免場所進行檢查，以確定其是否遵守相關豁免條件，第5條則規定了違反相關條件的處罰。
[…]
休會
總督閣下：會議休會至6月29日(星期四)。