The file is about the Colonial Government’s consideration to introduce a tax on luxury meals and intoxicating liquors, and the request to the Hong Kong Colonial Secretary to provide information on Hong Kong’s Meals and Intoxicating Liquors Tax Ordinance.
The requested file contains papers and correspondences from 1951-52 relating to a. The deliberation on whether a tax should be introduced for luxury meals and intoxicating liquors and correspondences between the Financial Secretary and the Customs Comptroller in 1951. The proposal was eventually dropped due to the high potential of evasion and the Colonial Government instead considered other taxes that were more easily collected (pg 1-14). b. The correspondence between the Colonial Government of Singapore and the Colonial Government of Hong Kong on meal taxes (pg 15-32)."
Jun 1951 to Jul 1951
MSA 2324
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