Based on the approximate line-up of the camera, St. John's Cathedral tower and what I think is Smith's Villa at Magazine Gap on the skyline, the photographer was near or on the Praya in Central. I think that's Government House seen in part just above the nearest roof on the right side of the photo, which provides some corroboration of the approximate position.
The design and positioning of the chimneys and the two shuttered dormer windows on the nearest roofs are very similar to those on the buildings on the east of the Hong Kong Hotel as seen here.
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View from Hong Kong Hotel
Based on the approximate line-up of the camera, St. John's Cathedral tower and what I think is Smith's Villa at Magazine Gap on the skyline, the photographer was near or on the Praya in Central. I think that's Government House seen in part just above the nearest roof on the right side of the photo, which provides some corroboration of the approximate position.
The design and positioning of the chimneys and the two shuttered dormer windows on the nearest roofs are very similar to those on the buildings on the east of the Hong Kong Hotel as seen here.
So I think the photographer was looking out of the east end of the 3/F or 4/F balcony of the Hong Kong Hotel.
Here's a similar view but taken from a bit further to the west.