150
LEGISLATIVE COUNCIL.
No. S. 70.-The following bill is published for general information:-
C.S.O. 3154/36.
[No. 14.-15.2.32.-4.]
A BILL
INTITULED
Short title.
Applica tion.
Interpreta-
tion.
57 & 58 Vict.
c. 30, s.
22 (1).
Account.
Affidavit
for the Commis- sioner.
Applicable Schedule.
Com- missioner.
Estate.
Estate duty.
Executor.
An Ordinance to amend and consolidate the law
relating to Estate Duty.
Be it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance shall be cited as the Estate Duty Ordinance, 1932.
2. This Ordinance shall apply in the case of every deceased person dying or who shall have died on or after the first day of January, 1916; and it shall also apply in the case of every deceased person who shall have died before that date if representation to his estate has not been applied for before the second day of May, 1921.
3. (1) In this Ordinance,
"Account" means an account of the particulars and value of the estate of a deceased person in such form as may be prescribed by the Governor in Council and verified by affidavit.
*
'Affidavit for the Commissioner" means an affidavit in such form as may be prescribed by the Governor in Council verifying the particulars and value of the estate of a deceased person.
"Applicable Schedule" in the case of persons dying before the twenty-seventh day of February, 1931, means the Second Schedule to this Ordinance; and in the case of persons dying thereafter it means the First Schedule to this Ordinance.
"Commissioner" means the Treasurer or such other person as the Governor may appoint as Commissioner for the purpose of this Ordinance, and includes any person appointed by the Governor to be Deputy Commissioner of Estate Duty.
"Estate" includes all property passing or deemed to pass on the death of any person which is liable to estate duty.
"Estate duty" means estate duty under this Ordinance,
"Executor" means the executor or ad- ministrator of a deceased person and includes, as regards any obligation under this Ordinance,
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