Ladies' Recreation Club Historical Archive

Taxes - correspondence

Letter to the China Mail, 6 August 1887

SIR: - a casual reader of the report of yesterday's meeting of Legislative council would naturally conclude from the Colonial Treasurer's reply to Mr Bell-Irving's questions about rating places of public recreation in the Colony, that the latter honourable gentleman had discovered a mare's nest, and that the government had no intention, for the present at least, of altering existing arrangements. But to any one conversant with the facts, Mr Lister's reply affords only another illustration of the temptation which seems always to beset the most well-meaning public officials, to guard their pet 'fads' by making statements regarding them, which, though not absolutely incorrect, certainly convey an entirely false impression.

Mr Bell-Irving's complaint was that it was proposed to levy rates on the Race Club, the Cricket Club, the Victoria Recreation Club, the Racquet Court and the Ladies' Recreation Club, the first four of which had been specially exempted by authority of previous Governors. The colonial Treasurer said, "sir, no such proposal has been make.' the Acting Governor said, 'I hope everybody understands that this is a matter for the Legislative council.' And yet, would it be ... before him a Minute of the Executive council in the following terms:-

The Council advise that, as the Government has given up very valuable building sites for purposes of recreation, it is unable to forego the taxes on such sites.

'The council are of opinion that all such institutions should be taxed, including the cricket Pavilion, the Racquet court, the premises of the Turf and Recreation Clubs, all which institutions the council think have hitherto been unduly exempted.' And that on the previous morning, a notice from the Treasury had been served on the Honorary Secretary of the Ladies' Recreation Club, calling upon her to pay forthwith $16.25 for municipal rates for the current quarter based on an annual value of $500, a notice, which, notwithstanding the statements of Mr Lister and the Acting Governor, the Government decline to withdraw, although they have modified it to the extent of demanding only $10.94 !

Mr Lister will no doubt say, 'I was referring only to the older institutions which previous Governors had exempted from taxation,' but, if that be so, he was evading a chief portion of Mr Bell-Irving's question, while pretending to answer it.

If the older institutions have been rightly exempted, then the Ladies' Recreation Club is entitled to exemption also. If the policy of exemption has still be be considered, then it is equally unjust to make an exception of the ladies' club and levy a tax upon it which may never be imposed on the others.

Under the conditions of life out here, places of public recreation are absolutely essential to the health and comfort of the community, and it is the duty of the Government, a duty which previous Governors have uniformly recognized, to encourage their establishment by every means in their power. Under the present regime, however, it seems to be considered that the unfortunate inhabitants of this island exist merely in order that they may be taxed, and having worried their industries to the utmost, it is now endeavoured to levy blackmail on their sports, amusements and means of exercise.

Mr. Lister's statement that 'any speculator, if offered the use of the ground (occupied by the Ladies' club) for $40 per month, would jump at the offer,' is farcical in the extreme. of course he would jump at the offer, if a lease were granted to him on the usual terms; but with the restrictions and limitations imposed on the present occupants of the ground, the place has no mercantile value whatever, and is useful only as an attractive health resort, the benefit of which to the Colony generally is simply incalculable.

I hope that Mr Bell irving will again return to the charge at next meeting of Council. -

Yours, &c.,

- RELAXATION

 

China Mail, August 5, 1887

The Taxing of Recreaton clubs

Hon. J. Bell-Irving said - having seen in an official communication which is before me theat it is the intention of the Government to tax certain places of recreation in the colony which have hitherto been specially exempted by your Excellency's predecessors, I beg to ask a question on the subject. I think taxation has lately been carried to an extreme in connection with industried in the colony and htey have been taxed to the utmost; but when it is proposed to tax places of recreation I think some explanation of the prosal is due. More especially do I think so seeing that I am not aware of any circumstances having arisen which necessitate a change of policy in this matter. These places of recreation are necessary to the health of the foreign community, and I would therefore ask 'On what grounds is it proposed to levy taxes on such institutions as the Race Club, the Cricket Club, the Recreation club, the racquet Court, and the Ladies' Recreation Club, most of which have been already specially expepted from taxation by authority of his Excellency's predecessor in the administration of the government?' With regard to these clubs I may say that I think the Ladies' Recreation Club is the only one that has hitherto been taxed, and that was merely to the nominal extent of 99 cents per quarter. I think the proposal to tax this club to the extent of $15.25 per quarter, equal to %65 per. annum, is at all events one that ought to be very considerably modified. I believe the basis on which the valuation was made was considered too high by the colonial Treasurer, and that he proposed that it should be modified.

The colonial Treasurere said: - no such proposal as seems to be contemplated in the question now before the council has been made. The document on which the honourable gentleman doubtless based his enquiry was merely an expression of opinion on the part of the Executive council. The subject was forced upon the Government by an objection taken on behalf of the Ladies' Recreation Club to a very modest and unquestionalbly legal valuation of the premises of that club, which, I may mention, has been assessed to the Municipal Rates ever since it was established, and which would be taxed but much more heavily, in any part of the United Kingdom. The subject is still under consideration, and no course of action has as yet been decided on. The Executive council unanimously considered that, looking to the clear provisions of Ordinance 21 of 1885 and previous enactments, the governor has no power either to impose or to remit any rate. such power is vested in the Legislative Council, by which this question must be ultimately decided, and before which the whole matter was intended to be laid. I would like to add one word of personal explaination. I did express perhaps somewhat unguardedly that the valuation laid before me was somewhat high. It was high compared with what had been before. I think all I said was 'He has put it too high,' or something to that effect. Perhaps it was so, considering that other places of recreation had escaped taxation although illegally. while enforcing the legal right to tax the Ladies' Recreation Ground I wished to make the valuation as nominal as possible; and therefore when I saw for the first time the proposed valuation I was a little surprised. but I cannot doubt taht $500 a year, although a large sum as sompared with what has been paid on before, is after all a merely nominal sum. Any speculator, if offered the ground for 450 a month, would jump at the offer.

His Excellency agreed that this was a matter entirely for the whole council. He was afraid that he himself might have been one of those who had given rise to this impression by something he had said in an unguarded moment. However, it is a matter that must be brought before the council and settled by themselves in a manner which they considered right and proper accourding to the rules that guided all contries in regard to such questions.Hon. Mr. Bell-irving siad it had been his intention to bring forward a mothio, but as he was quite satisfied with the way in which the council had recieved the question that he would nat make his motion.