:
1072 THE HONGKONG GOVERNMENT GAZETTE, DECEMBER 17, 1909.
HONGKONG.
No. 44 of 1909.
An Ordinance to amend the Stamp Ordinance,
1901.
Short title and con- struction,
Increased duty when delay in taking out probate.
Duty pay- able on undisclosed property.
LS
F. D. Lugard,
Governor.
[17th December, 1909.]
Be it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance may be cited as the Stamp Further Amendment Ordinance, 1909, and it shall be read and con- strued as one with the Stamp Ordinance, 1901, hereinafter called the Principal Ordinance.
2. Section 20 of the Principal Ordinance is hereby repealed and the following sections, numbered 20a and 206 respectively, are substituted therefor :-
“20a. In every case where probate or letters of admin- istration of the estate of a deceased person is for the first time applied for after the lapse of one year from the date of the death of such person and in every case where sealing under the pro- visions of l'art VI of the Probates Ordinance, 1897, is for the first time applied for after the lapse of one year from the date of the grant by a Court of Probate situate outside the Co- lony of the probate or administration of which the sealing is desired, probate duty shall be charged at three times the customary rate, unless the person making the application can prove to the satisfaction of a Judge of the Supreme Court that he was not within the said period of one year aware of the existence within the Colony of any property of what- soever nature belonging to the estate of the deceased person and that he could not within such period with due and reasonable diligence have ascertained the existence of the same. 206.—(1.) If at any time it is discovered that any de- ecased person's persorul estate and effects in the Colony were, at the time of the grant of probate or letters of administration or of exemplification or of the scaling of any probate or letters of ad- ministration aforesaid, of greater value than the value mentioned in the sworn petition or that any deduction for debts was made erroneously, the person acting in the administration of such estate and effects, shall, within six months after the discovery, deliver an affidavit with an account to the Collector and shall pay to the Collector the amount of duty which, with the duty, if any, previously paid, shall be sufficient to cover the duty chargeable according to the true value thereof, and shall at the same time pay to the Collector interest upon such amount at the rate of seven per centum per annum from the date of the grant, or sealing, or from such subsequent date as the Collector may in the circumstances think proper.