Registration for the Land Tax and the Collection of Land Tax
Registration for the Land Tax and the Collection of Land Tax
A person registered as a land tax payer through a series of complicated procedures. The system assumed that when the head of household died, the registration would be cancelled and reissued in the names of the new heads of households. However, since re-establishing a registration was expensive, descendants usually kept the registered property in an ancestral trust in the original name. The collection of Land Tax was usually smooth as the Magistracy was staffed by locals, but the collection of rent by the tei kwat owner could lead to conflicts. After the takeover of the New Territories, the British colonial government conducted a Block Crown Lease Survey, brought the Registry closer to the people, made the establishment of an entry in the Crown Rent Roll free of charge and simplified the procedures.
Keywords: Hong Kong, New Territories, Customary Land Law, Land Tax Register, Ancestral Trust, Magistracy
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