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regarded as Hong Kong assets, and so far as the Secre-
tary of State can learn it has not been customary
to pay dues at Hongkong on shares in such concerns
nor to regard them as being necessarily included in
a Hongkong grant of probate.
In fact Bo completely
are the Companies identified with Shanghai,
that
the officials of the Companies now refuse to recognise
anything but a Shanghai grant of probute.
In these circumstances Sir E.froy does not feel
Justified in applying to the Lords Commissioners of the Treasury to refund the duty paid on the estate of the late Mrs. Harmon at Shanghai, but the executors
of the estate would no doubt be entitled, if they
so desire, to commence proceedings in the hanghai
Court to compel the flus Company to recognise the
hongkong probate.
If the executors could obtain such an order
from the Shanghel Court, Sar M.Orgy would reconsider
the question of repayment of the duty paid at Shang-
hai.
I am, Contlen,
Your most obedient,
Jumble Servant,
(Signed) W. Langley,
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