A 35

The Estate Duty Commissioner imposed penalties amounting to $19,575.80 as compared with $7,693.35 during 1938.

There were no appeals to the Governor-in-Council, under Section 16 of the Estate Duty Ordinance, during the year.

The total number of Estates in respect of which accounts were filed was 654 (including estates which proved to be exempt) as compared with 605 in 1938. Net estates as originally sworn totalled $9,878,117.81 and as finally assessed by the Commissioner and taxed $10,911,485.70, which compares with $13,440,671.13 as sworn, and $13,867,475.40 as finally assessed, in 1938.

Statistical summaries of Stamp Duty and Estate Duty receipts are shown in the appendices to this report.

W. ANEURIN JONES, Superintendent of Inland Revenue.

1st April, 1940.

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