asked the Secretary of State for the Colonies if, in view of the objections to the imposition of Income Tax in Hong Kong on the ground that certain persons do not keep accounts on which accurate declarations of income can be based, he will consider introducing the system in use elsewhere, by which the authorities assess without any declaration of income to guide them, allowing the taxpayer to prove that the assessment is excessive.

I am grateful to my hon. Friend for his suggestion. Provision has in fact been made for the adoption of the system in question in the Bill which has now been published in Hong Kong.