at the rate of death and not on the value at the time of the grant of probate. The words "passing on death" are also introduced to prevent doubts arising with regard to the Chinese law of inheri- tence, as it has been suggested, though not proved, in a recent
the French principal of "le case (Li Ch♦k Hung v. Li Pui Choi) that mort saisit le vif" is recomised as a portion of the law of China, and that consequently unless probate duty is collected on the pro- perty passing on death it cannot be collected at all, because, it is contended, the deceased leaves no estate. The second amendment affected by section 14 is intended to make the rate of interest uniform throughout the Colony. Sub-sections (1) and (4) of section
Haft
E
4
30880 Arrang
200
6,1
Hang hang
Ju
No.
291
Go Fugard
Wien 3190
* Sir,
15 are introduccê to remove doubts, and sub-section (5) is already Tudor 32
law by virtue of section 51 of Ordinance No.1 of 1865 but it has been found convenient to introduce it into the Stamp Ordinance. The reduction is duties affected by sub-sections (2) and (3) were intre duced in consequence of representations made to the Government by the Hong Kong Law Society which pointed out that the duties in question were excessive.
Cly alabaste
Attorney General.
Downing Street,
4
Oct 2
191/ .
G475
I have the honour to acknowledge the receipt of your despatch
No. 303
of the
312h
of
Auque
and to inform
Ansa 119/1
with respect to
you that His Majesty will not be advised to exercise his power of disallowance
of the Legislature of
Ordinance
No.
9
34 of 1911
entitled
Stone Kong
to further awend the Stamps Ordie, 1901,
"An Ordce to further
the law relating to Stamps Stamp duty.
thank 7
2. As to provisions of section 15°
theft
of the Principal orace are
re-enacted
almost
1
the
Verbation, by section 8 7 the present Orace former section
its retentiai
She have
then repealed, whereas
& expressly provided to the section 16
of the presence:
I have the honour to be,
3. I presume that the rates of duty in
Ject 15/4/ she be
Hope meleas
7
Sir,
10 cent ano
t
X
To cento
Your most obedient, humble servant,
$10 and
he latter amaint's,
$25 respectives,
that
hey were antipping to the gave been misted an error
When these figenes
ed aloo h. to remove
amy Each
- dearable as to whether their stamps upon
Kal
Mas
Officer Administering.
doubt
the Government of Endorsement on
a
Floating Pohin
the polin itorty.
one to be in addition
to or in substitution for the stamp duty payable repor
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