CO129-404 - Acting Governor Claud Severn - 1913 [10-12] — Page 410

P/Pensions 584.

DRAFT

The Secretary,

Estate Duty office,

Somerset House, W.C.

Sir,

Hong Kong.

405

13

She 4(1)(b)

I have the honour to acknowledge the receipt

of your letter of the 23rd October No. 1987/1913 relative

to the question whether estate duty is payable from the

estate of the late Mr. A.T.Walker in respect of the

pension granted to his widow from the Widows' and Orphans'

Fund of Hong Kong.

2. In reply I have to inform you that under the

Ordinances passed by the Legislature of Hong Kong for

the provision of Widows' and Orphans' Pensions every

person permanently employed in the service of the

Colonial Government is compelled to contribute a per-

centage of his salary, and the pensions granted to widows

and orphans of deceased Public Officers of Hong Kong are

calculated by the Directors appointed by the Governor

to carry out the provisions of the Ordinances, in accordance with fixed rules laid down in the Ordinances,

and on the basis of the Officers contributions, irres- pective of the pecuniary circumstances of the recipients; and such pensions are an authorised charge on the general revenue of the Colony. The rights of an officer under the Ordinances may be forfeited in whole or in part in certain circumstances, e.g. if he furnishes false

information.

3.

All