273
Revenus Authorities at longkong and the Revenue Authoritim
(that is to say H. Y. Supreme Court) at Shanghai and, na
long ce that point remains unmettled by a decision w
both are bound to accept, the estates of decenced persona
ennnot, in my opinion, avoid paying duty twice over in
circumatic in those which affeet the estate o
Junet Rone Rurian.
It will I think alst the proper
undorotanding of this question if I first otute hor it has
come ahout that the Shanghai Gaa to, which in
1
entirely a Sanchul Corristered under the Com-
Panlos Ordinance of Honokong.
In the early days of Shang-
a to say in or hefore the micは2n of the lact
century) a company could not be resi まえmited
lability within the British dominions and it war the
practice for persons seniroua cf enanging in enterprinto
Itkthat of the Can Company which rouulcean food deal or
capital to constitute themselves an Association under Deod
of Settlement.
Nearly all such undertakings in Shanghai
ら
carried on business under the provisions of Dreds of
tant. Thirty years ago (in 1875) I understand that
the late Sir Richard Rennie (afterwards Chief Justice of