ESTATE DUTY.
No. 16 of 1915.
2345
to require him to lodge with the Commissioner an account of his administration of the estate of the deceased, and the executor shall, within two months from the date of the service of such notice at such address, lodge the said 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 upon summary conviction, be personally liable to a fine not exceeding one thousand dollars or to imprisonment for any term 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 Council may make such rules, prescribe such forms and generally do such things as he thinks expedient for regulating the practice under this Ordinance.
[First Schedule, rep. Law Revision Ordinance, 1924.]
and prescribe forms.
SECOND SCHEDULE.
[s. 4.]
Where the principal value of the estate Estate duty shall be payable at the rate per cent. of Exceeds $500 and does not exceed $1,000 1 $1,000 10,000 3 " 100,000 250,000 5 >" 250,000 91 500,000 5.50 " 500,000 750,000 6 " 22 1,000,000 6.50 91 1,500,000 >" 7 " 1,500,000 2,500,000 7.50 2,500,000 8 " "2 19