35/54002/40
Objects and Reasons.
This Bill was drafted by a Committee of members of the Legislative Council to implement the requirement of section 5 of the War Revenue Ordinance, 1940, (Ordinance No. 13 of 1940) that Property Tax should be charged on and borne by the owner. The Committee considered that so long as this result was secured it was just both to landlords and to tenants to allow the former fair and reasonable rent.
May, 1940.
C. G. ALABASTER,
Attorney General.
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