69
S
Chapter III.
9
APPENDIX
TO THE
REPORT OF THE WAR REVENUE COMMITTEE.
13.
Recommendation and Conclusion.
We recommend that the War Revenue Ordinance, 1940, be repealed and replaced by an enactment on the lines of the draft Bill appended hereto; the draft Bill includes a provision that all matters pertaining to the year of assessment which ended on 31st March, 1941, shall be dealt with under the present Ordinance.
14. In conclusion we should like to express our indebtedness to Mr. K. M. A. Barnett, the Secretary to the Committee, who has kept full minutes of our meetings and who prepared the first draft of our Report.
(Signed) C. G. ALABASTER (Chairman)
R. R. TODD
STANLEY H. DODWELL
J. J. PATERSON
M. K. Lo
LI TSE FONG
W. N. T. TAM
V. M. GRAYBURN
D. J. SLoss
R. ROBERTSON
L. KADOORIE
NG CHAK WA
A. G. CLARKE
CYRIL VAN LANGENBERG
21st May, 1941.
LEO D'ÁLMADA E CASTRO, JNR.
22nd May, 1941.
Note by the Chairman.
One member of the Committee, Mr. E. M. Bryden, has been unable to sign the Report on account of temporary absence from the Colony; he has, however, anthorized me to state that he is in complete agreement with the conclusions and recommendations of the Committee as set out above.
23rd May, 1941.
(Sd.) C. G. ALABASTER,
Chairman.
[No. 7-23.5.41.-3.]
A BILL
INTITULED
An Ordinance to amend and consolidate the War Revenue
Ordinances of 1940.
BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
CHAPTER I.
PRELIMINARY.
1. This Ordinance may be cited as the War Revenue Short title. Ordinance, 1941.
2. In this Ordinance, unless the context otherwise Interpreta requires-
"active partner", in relation to a partnership, means a partner who takes an active part in the control, management, or conduct of the trade or business of such partnership;
agent", in relation to a non-resident person or to a partnership in which any partner is a non-resident person, includes-
(a) the agent, attorney, factor, receiver, or manager in the Colony of such person or partnership, and
(b) any person in the Colony through whom such person or partnership is in receipt of any profits or income arising in or derived from the Colony;
*
Assistant Commissioner " means an Assistant Commis- sioner of War Taxation appointed under this Ordinance;
"authorized representative" means an individual authorized in writing by any person to act on his behalf for the purposes of this Ordinance who is
(a) in any case-
(i) an accountant approved by the Commissioner, (ii) a solicitor, or counsel instructed by a solicitor, (iii) an employee regularly employed by the person concerned, or
(iv) any other person approved by the Commissioner; (b) in the case of an individual, a relative;
(c) in the case of a company, a director or the secretary;
(d) in the case of a partnership, a partner;
(e) in the case of a body of persons, a member;
"bill of sale" means a bill of sale registrable under the Bills of Sale Ordinance, 1886;
tion.
Ordinance
No. 7 of 1886.
70