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THE HONGKONG GOVERNMENT GAZETTE, MAY 28, 1915.
Apportion- ment of
estate duty. 57 & 58 Vict. c. 30, s. 14.
Disputes.
Parties
bound by accounts as settled.
Remission and refund
15.-(1.) In the case of property which does not pass to the executor as such, an amount equal to the proper rate- able part of the estate duty may be recovered by the person, who being authorized or required to pay the estate duty in respect of any property has paid such duty, from the person entitled to any sum charged on such property (whether as capital or as an annuity or otherwise) under a disposition not containing any express provision to the contrary.
(2.). Any dispute as to the proportion of estate duty to be borne by any property or person may be determined upon application by way of summons in the Supreme Court, and where the amount claimed does not exceed $1,000 such application shall be made to the Supreme Court in its Summary Jurisdiction.
(3.) Any party from whom a rateable part of estate duty can be recovered under this section shall be bound by the accounts and valuations as settled between the person entitled to recover the same and the Commissioner.
16. The Governor-in-Council may remit the payment of any estate duty or may order a refund by treasury warrant of ing of estate the whole or any portion of any estate duty which may duty on cer- have been paid to the Commissioner, for the remission or tain grounds. refund of which any equitable claim is proved to his
satisfaction.
Ord. No. 16 of 1901, s. 26.
Appeal to Supreme Court on payment of or giving security for duty claimed.
57 & 58 Vict c. 30, s. 10.
No appeal
from
decision of Supreme Court with. out leave.
Cnsts of appeals.
Interest
on excess
repaid.
l'ayment of duty before appeal may be dispensed with.
Schedule of property to be annexed to probate.
17.-(1.) Any person aggrieved by the decision of the Commissioner with respect of the amount of estate duty payable on an affidavit or account or with respect to the repayment of any excess duty or to any claim for additional duty by the Commissioner and whether he is aggrieved on the ground of the value of any property or the rate charged or otherwise, may, on payment of, or giving security for, as hereinafter mentioned, the duty claimed by the Commis- sioner or such portion of it as is then payable by him, appeal to the Supreme Court within 3 months from the date of the decision and the amount of the duty shall be deter- mined by the Supreme Court and if the duty is less than that paid to the Commissioner the excess shall be repaid. Where the value as alleged by the Commissioner of the property in respect of which the dispute arises does not exceed $100,000 the appeal under this section shall be to the Supreme Court in its Summary Jurisdiction.
(2.) No appeal shall be allowed from any order, direction, determination or decision of the Supreme Court under any appeal under this section except with the leave of the Supreme Court or of the Full Court.
(3.) The costs of the appeal shall be in the discretion of the Court, and the Court, where it appears to the Court just, may order the Commissioner to pay on any excess of duty repaid by him interest at such rate per cent. per annum and for such period as appears to the Court just.
(4.) Provided that the Supreme Court if satisfied that it would impose hardship to require the appellant as a coudi- tion of the appeal to pay the whole, or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the Court seems reasonable and on security to the satisfaction of the Court being given for the duty or so much of the duty as is not so paid, but in such case the Court may order interest at such rate per cent. per annum as appears to the Court just to be paid on the unpaid duty so far as it becomes payable under the decision of the Court.
18.-(1.) A schedule of the property of a deceased person in respect of which estate duty has been paid shall he annexed to the probate or letters of administration granted to his executor. Any person who shall, subsequent to the date of a probate or of any letters of administration, in any way deal with any property of the deceased not set out in the said schedule upon which estate duty is payable