Enclosure No. 2.
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ATTORNEY GENERAL'S CHAMBERS,
Hong Kong 16th October,
1931.
REPORT ON ORDINANCE No
29
of 193 1.
1.
I have examined the accompanying Ordinance.
intituled an
Ordinance to amend further the Stamp Ordinance, 1921, and
I am of opinion that the Ordinance is one which is not
contrary to the Governor's instructions.
2. The principal ordinance (No.8 of 1921, s.21 and
Schedule Heading 13) requires annual certificates in the
case of architects, barristers, dentists, medical
practitioners, pharmaceutical chemists and solicitors
practising in the Colony.
3.
The object of this Ordinance is to add auditors
authorised to audit companies accounts, who practise in the
Colony, and to raise the annual fee from $25 to $50.
4.
Section 2 defers the commencement of the amendment until
the 1st January, 1932, so as to permit current certificates
to expire.
5.
Sections 3 and 4 effect the amendments contemplated.
6. The proviso added by section 3 (ii) is inserted
because by section 113 (10) of the Companies Ordinance, 1911,
as amended by section 8 of ordinance No.15 of 1925, the word
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"person" in reference to authorised auditors includes
a firm.
7.
In my opinion this is an Ordinance to which His
Excellency the Governor may properly assent in the name
of His Majesty and on His behalf.
Eqababat
Attorney General.
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