2
(d) in the case of a partnership, a partner;
(e) in the case of a body of persons, a member
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business includes agricultural undertaking and poultry and pig rearing:
Commissioner" includes the Commissiquer of War Taxation appointed under this Ordinance, and the Deputy Commissioner, and an Assistant Commissioner specially authorized by the Commissioner either generally or for some, specific purpose to act on behalf of the Commissioner;
" corporation means any company which is either incorporated or registered under any enactment or charter in force in the Colony or elsewhere;
''
Deputy Commissioner" means the Deputy Commis- sioner of War Taxation appointed under this Ordinance;
14
* Examiner means an Examiner appointed under this
Ordinance;
exécutor means any executor, administrator, or other person administering the estate of a deceased porson, and includes a trustee acting under a trust created by the last will
of the author of the trust;
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'incapacitated person
or person of unsound mind;
means any minor, lunatic, idiot,
'Ordinance" includes any Ordinance amending or sub- stituted for the Ordinance referred to, and any rules, regula- tions, or by-laws under any of such Ordinances;
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11
owner, in relation to land and/or improvements thereon, includes a person who holds such land and/or im- provements subject to a ground rent or other annual charge;
"person" includes a company or body of persons; "precedent partner means the partner who, of the active partners resident in the Colony--
(a) is first named in the agreement of partnership: or
(b) if there is no agreement, is specified by name or initials singly or with precedence to the other partners in the usual name of the partnership; or
(c) is first named in any statutory statement of the names of the partners;
prescribed
this Ordinance;
means prescribed by or in pursuance of
** profits means the act profits for any period calculated in accordance with the provisions of Chapter IV of this Ordinance;
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profits made from transactions in the Colony" means the whole profits except such portion thereof as is properly attributable to the transactions of an office situated outside the Colony's
"receiver" includes any receiver or liquidator, and any assignee, trustee, or other person having the possession or control of the property of any person by reason of insolvency or bankruptcy;
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3
tax means any tax imposed by this Ordinance; "trade" includes every trade and manufacture, and every adventure and concern in the nature of trade;
"[rustee
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includes any trustee, guardian, curator, manager, or other person having the direction, control, or management of any property on behalf of any person, but does not include an executor;
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**United Kingdom means the United Kingdom of Great Britain and Northern Ireland;
"Written-down value
means the residue of the cast to the owner thereof of any plant, machinery or fixtures after deducting a sum representing the total depreciation which has occurred in such plant, machinery or fixtures since the date of purchase by him;
year of assessment means the period of twelve months commencing on the first day of April, nineteen hundred and forty, and each subsequent period of twelve months com- mencing on the first day of April;
means the period
year preceding a year of assessment of twelve months ending on the thirty-first day of March immediately prior to such year of assessment:
War
3-(1)(a) There shall be a Board of War Taxation Board of composed of the Financial Secretary and four other members Taxation. appointed by the Governor, of whom not more than one shall be an official in the employment of the Government. A member so appointed shall hold office until be shall resign or be removed from office by the Governor.
(b) Three members of the Board of War Taxation shall form a quorum for the transaction of business and when the Financial Secretary is present he shall be the Chairman.
(c) All matters coming before the Board of War Taxa- tion shall be decided by a majority of votes, and in the case of an equality of votes the Chairman or presiding member shall have a second or a casting vote.
(2) For the purposes of this Ordinance, the Governor may appoint a Commissioner, a Deputy Commissioner, Assistant Commissioners, and Examiners.
(3) An assistant Commissioner exercising or performing any power, duty, or function of the Commissioner under this Ordinance shall be deemed for all purposes to be authorized to exercise or perform the same until the contrary is proved.
(4) All powers conferred upon an Examiner by this Ordinance may be exercised by an Assistant Commissioner.
4-(1) Except in the performance of his duties under oneil this Ordinance, every person who has been appointed under secrety, or who is or has been employed in carrying out or in assisting any person to carry out the provisions of this Ordinance shall preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Ordinance, and shall not communicate any such matter to any
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