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registered in Hong Kong under the Hong Kong Companies.
Ordinance and has its registered Office there although
its business is conducted and all its Registers are kept
in Shanghai. Upon the Hong Kong Grant being sent to
the Company in Shanghai for registration in respect of
the Shares in question, the Company refused to recog-
nise it having been advised by its Solicitors there
that representation must be taken out in Shanghai which
of course involve the payment of duty over again.
Our Agents at Hong Kong are strongly of opinion
that the shares are within the Hong Kong jurisdiction
and that the Grant should be recognised by the Company
in Shanghai for registration purposes.
The amount of duty already paid in Hong Kong in
respect of these shares is, we believe, upwards of £100
and if the Gas Company's contention were acceded to,
it would mean the payment of a second amount of duty
in Shanghai.
It will be seen that the actual point at issue
is between the Revenue Authorities in Hong Kong and
Shanghai respectively and altogether apart from prece-
precedent it seems to us to be a suitable matter for
enquiry by the Foreign Office department.
We shall therefore be glad if you would cause
enquiry to be made in Shanghai as to whether the
Administrator can have relief from the payment of
death duty on the said Shares twice over.
We are, &c.,
(Signed)
King, Wigg and Company.
dent