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HONGKONG' LEGISLATIVE COUNCIL
Dentistry Ordinance
THE ATTORNEY-GENERAL moved the second reading of a Bill intituled. Chdinance to amend the Dentistry Ordinand, 1914." In doing so he said- The sche of the principal Ordinanc was, shortly. to provide that only persons with certain qualifications should be allowed to practise dentistry and perform dental opera- tions. It is known, of course, that in some parts, possibly not here, but certainly in other parts of the world, some dentists are accustomed to administer not only local anesthetica, like cocaine. bul general anesthetics which produce uncon- sciousness. As the dentists who will appear in the egister here will have qualifications varying greatly in de. gree, it was thought advisable that nothing should appear in the statute book which would encourage the administration of general anesth tics by persons who have not the special Qualifications necessary for the purpose. Whro the principal Ordinance WŁA passed dental operations were defined as including the administration of general anesthetics, the intention being no doubt to provide that the administration of general anesthetics should be restricted, at all events, to persons who had some qualifications in dentistky, but it in feared that though the intention of the Ordinance was restrictive it might be interpreted in the opposith sense, and persons whose names appear in the regis ter might consider themselves invited even though they have no special qualifi cations, to administer such anesthetics. and possibly the administation of general anesthetics by unqualified ver- song would be not restricted by the law but encouraged. This Bill, Sir, proposes to delete the words, the administration of any general or local anesthetic, in the definition of the term "dental operation. The effect of the proposed amendment will be to assimilate the law of the Colony to the law at present in force in the United Kingdodh on this point.
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THE COLONIAL SECRETARY second- ed.
THE ATTORNEY-GENERAL moved that it be read a third time.
THE COLONIAL SECRETARY second- ed, and the Bill was read a third time and passed.
OR
Estate Duty
In
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THE ATTORNEY-GENERAL moved the second reading of a Bill intituled. **An Ordinance to provide for the levy of Estate Duty, payable in respect of the estates of deceased persons,” In doing be said This Bill, Sir, contains A considerable amount technical detail, and is somewhat long, but the objects, I think, fall
into casily four classes. The objects are (1) to make it clear what property is liable to duty; (2) to improve the machinery for the collection of that duty; (3) to pre- vent the evasion of duty in a certain direction: and (4)
one section, to provide an easy method of procedure for securing that executors shall give an account of their executorship. The bulk of the Bill deals with the first two points, and the provisions for that part of the Bill are taken mainly from the provisions of the corresponding English Acts. It is true, I think. that these provisions will include certain property which at present is not liable to duty. but I think, Sir, the scheme of this part of the Bill is merely the working out of a policy which has already been approved by this Council by certain amendments made in the law in 1911. In that year the Stamp Ordinance and the Probates Ordinanes were amended, and I think the intention of the amendments was to assimilat the law of Hongkong and of England in this respect, and to make property which would be liable in England to estate duty liable to probat duty here. But the amendments were made in a rather compendious manner, and left considerable doubt upon the effect of the changes, and did not define sufficiently clearly what property it was intended to be chargeable with duty. I think, Bir, the provisions of this particular part of the Hill are merely working out of that principle which was approved four years Ago. The Bill defines in great detail what
lays down a considerable number of pro- visions for the collection of this duty: how it is to be collected, by whom it is to be paid, and the time when it is payable.
Council then went into Committee to property is chargesble to duty, and consider the Bill clause by clause.
The Bill passed through Committee without amendment, and
HONGKONG LEGISLATIVE COUNCIL
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It also provides for the repayment of duty unfair that one particular form of pro- paid in excess, the apportionment of duty perty should escape a duty which is paid amongst different ben ficiaries of the by other property. It should be borne estate, for appeals to the court on by a persons in the Colony alike. The questions arising as to the amount of duty provisions imposed by this douse ars payable, and other details which the law that in any case where a d ceased person at present does not previd for sufficient had, at his death, any inter at either as ly. Thes clauses, Sir, cover the greater partner, depositor, or creditor, in any part of the Bill. Then ther follow three bank or business, the person having clauses which are intended to prev at the the management of that business must evasion of duty. I might say that disclos to the Commissioner the fact of amongst the clauses d ́aling with machin that interest and the extent of it, ani ery there is power given to the Com- if he fails to do so a penalty of $500 is missioner, which the person who now to be recoverable from the owners of the collects the duty do not possess, to sum- shop or the firm, as the case might be, for mon before him any persen liable for failure to comply with this section. This that duty, any person administering the is proposed, Sir, because all attempts to estate, and any person indebted to the secure disclosure of the property by the estate to give any information in his persons interested have failed, and this possession. "Clauses 18. 19 and 20 are an f is an att mpt to throw the obligation on ztt mpt to prevent what in many cases a party other than the beneficiaries, who must be deliberate attempts to avoid must, in most cases, know of the existence the payment of duty. One of the three of the interest, tu disclose it at the earliest sections, Section 19, appears more or less possible moment after the deceased par- in the same form in the present Bill as son's death. The third last clause of the in the existing law. It imposes a penal Bill deals with the fourth point that I ty on any person who administers the referred to at the commencement and affairs of decased persons without taking provides that it shall be lawful for the out Probate of Administration. That Commissioner to require an executor to provision dates back in English law at lodge with him the accounts of his Feast to the reign of George III., and has executorship. That seems very desirable, boo in force here for some years The As the present procedure is rather other rections, 18 and 20. contain provi- cumbreus. I might add. Sir. that sions that are introduced for the first this Bill is somewhat different from time. Clause 19 provides that a schedule
the Bill which was originally intro- duced of the property of the deceased person
into this Council, and must be annexed to the grant, and it is
three points the criticisms levelled at the the duty of any person, befor dealing original Bill have been considered by the with the property of a deceased person.
Government and the provisions objected to bisfy himself that the property with
to have been dropped out of the present Bill. which ha proposes to deal is included in
change in this Bill the schedule, Any person dealing with
from the original Bill is that no duty property not in the schedule will be sub-side the Colony. Another is that no pro- will be payable on any property out-
ject to a penalty of $500. Claus* 20 is directed at another point. I think it is a matter of common knowledge that the great leakage on probat duty occurs in connection with deposits or shares in ahops, banks or other business under- bakings. Attempts have been made under the present law to collect the duty on such property, but they have been largely no- successful. The persons entitled to the property at death seem unwilling to coms forward and disclose it until some litiga bion arises which obliges them to do so, and that particular form of property, to a very large extent, escapes paying duty, which means that other property in the Colony has to pay. It arems grossly
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perty outside the Colony is aggregated the purpose of determining the rats of duty. And the third, and. perhaps, the main difference, is that whereas the sole in the original Bill was an increase on the scale at present in force in the Colony, it is now proposed to make no ineresse in the scale of duty. but to re-enact the present existing scale. I beg to move the second reading.
THE JION. MR. NEWETT-As we all know, this is a very contentious matter, and I think I am right in speaking for the unofficial members when I say we are of opinion that there should be no probate duty in Hongkong for the very reason!
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