282
THE HONGKONG GOVERNMENT GAZETTE, MAY 28, 1915.
Power to reduce penalty.
Power to
Council to
account with the Commissioner and shall verify the same to his satisfaction within the further period of one month, and in default the executor shall, on summary conviction, be personally liable to a fine not exceeding $1,000 or to imprisonment for a period not exceeding six months, unless he can prove to the satisfaction of the Magistrate that his default was due to circumstances not under his control.
22. The Commissioner, or, in any proceeding for the recovery of any penalty to which any person is liable under this Ordinance, the Court, shall have power to reduce any penalty to which any person is liable under this Ordinance.
23. Subject to the provisions of this Ordinance, the Governor-in Governor-in-Council may make such rules, prescribe such forms and generally do such things as he thinks expedient and prescribe for regulating the practice under this Ordinance.
make rules
forms.
Passed the Legislative Council of Hongkong, this 27th day of May, 1915.
A. G. M. FLETCHER, Clerk of Councils,
Assented to by His Excellency the Governor, the 28th day of May, 1915.
CLAUD SEVERN,
Colonial Secretary,
THE FIRST SCHEDULE.
The Probates Ordinance, 1897.
[s. 2.]
Section 2 is amended by the insertion at the end thereof of the following definition :-
"Estate duty
means estate duty under the Estate Duty Ordinance, 1915.
Section 19 is amended by the substitution of the figures "250" for the figures "50" in the third line thereof.
Section 24 is amended by the substitution of the words "the gross value of all property of whatsoever nature the words "all moneys "in the second line thereof.
for
""
Section 67 (2) is amended by the insertion of the words or estate duty after the words "probate duty in the third and fourth lines thereof.
Section 67 (5) is amended by the insertion of the words
'or estate duty "after the words "probate duty " in the
first line thereof.
Section 71 (2) is amended by the insertion of the words or estate duty" after the words "probate duty" in the third and fourth lines thereof.
The Companies Ordinance, 1911.
Section 35 is amended by the renumbering of paragraph (c) of sub-section (8) as sub-section (9) and by the insertion of the following paragraph after paragraph (b) of sub-sec- tion (8) :-
(c.) No estate duty under the Estate Duty Ordi-
"nance, 1915, shall be payable in respect of
the share or other interest of a deceased "member registered in a local register under "this Ordinance."