C
30879
196
Enclosure 2.
REC
Rf22 SEP II
}
ATTORNEY GENERAL'S CHAMBERS,
Hongkong...28th: August;
191
Report on Ordinance No.... 33... of 191/.
I have examined the accompanyiny Ordinance, entitled
"An Ordinance to amend the Probates
Ordinance, 1897."
}
and I am of opinion that the Ordinance is one which is not contrary to the Governor's
Instructions,
The amendments (a) and (b) together with an amend-
ment which is being made by the Stamp Amendment Ordinance, 1911, in
the Stamp (Amendment) Ordinance, 1909, are introduced to prevent
doubts arising with regard to the Chinese law of inheritance, as it
has been suggested, though not proved, in a recent case (Li Chok
Hung v. Li Pui Choi) that the French principal of "le mort saisit
le vir" is recognised as a portion of the law of China, and that
consequently unless probate duty is collected, as estate duty is in
England, since the Finance Act 1894, on property passing on death,
it cannot be collected at all, because, it is contended, the de-
ceased leaves no estate.
Ch Alabast C4
Attorney General.
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