508 THE HONGKONG GOVERNMENT GAZETTE, NOVEMBER 30, 1914.
It is made clear that the expenses of the liquidator shall include money advanced by him for the purpose of the winding up.
As it is essential for any winding up to be undertaken that the payment of the expenses and remuneration of the liquidator shall be certain, those payments are placed in case of insolvency in priority over the payment of secured creditors, and it is provided that secured creditors shall be liable to contribute to such expenses and remuneration in proportion to the value of their respective securities.
Express provision is made for the auditing of liquida-
tors' accounts.
It is declared to be an offence against the Ordinance to refuse to hand over to a liquidator on demand any keys, account books, etc., relating to the trade or personal affairs of the alien enemy whose trade or personal affairs the [iquidator has been appointed to wind up.
It is provided that the prohibition against carrying on the trade of an alien enemy shall apply in the case of every trade, or part of a trade, carried on by any alien enemy at any time after the 31st December, 1913, unless the person carrying on such trade shall prove that it was assigned, parted with, or abandoned, by the alien enemy before the 5th August, 1914.
All the amendments are made retrospectively.
Provision is made for protecting public officers from actions in respect of permissions bonâ fide given or refused in execution of their powers under the Principal Ordinance or the amending Ordinance.
J. H. KEMP,
Attorney General.
Printed and Published by NORONHA & Co., Printers to the Hongkong Government.