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51
of the resolution, as the case may be. In the third place,
the position contemplated by section 6 seems unlikely to arise
except in combination with the situation contemplated in sec-
tion 5 as there would be no point in making an order solely
for the purpose of lowering the rate of revenue. If this
position does so arise in combination with the situation con-
templated in section 5, it will probably be possible, as sug-
gested above, to clear up any difficulty or ambiguity by some
amendment of the bill or resolution on which the order was
founded. In any event, a special Ordinance could be intro-
duced in the last resort. One reason why sections 5 and 6
do not descend to detail is that various kinds of revenue would
require varying methods of treatment. Each of the two sections
is, in fact, rather intended as a statement of principle than
as a complete set of rules.
7. Section 6 is not intended to make the former higher rate
of revenue payable in respect of the period during which it
was temporarily lowered by the order, and it is submitted that
the section would not bear that construction in spite of a
certain lack of clearness.
8.
In my opinion this is an Ordinance to which His Excellency
the Governor may properly assent inthe name of His Majesty and
on His behalf.
Attorney General.