CO129-423 - Governor Sir May - 1915 [7-8] — Page 550

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Section 10 provides for the filing of accounts, and gives the Commissioner special powers to summon persons

before him, under penalty, in case of default, in order to enable him to obtain a full disclosure of the property of a deceased person. It also gives him power to inspect properties and obtain valuations thereof. Sub-section (4) refers to such cases as those of deceased police officers, soldiers, and seamen,

Section 11 provides that no grant shall issue until after estate duty has been paid. Similar provision to that in the present law is made for cases in which the value of an estate cannot be ascertained immediately; and a new clause is inserted giving power to the Commissioner to allow the postponement of payment of estate duty in cases where the exaction of immediate payment would be a hardship.

Sections 12 and 13 re-enact in slightly altered form similar provisions in the existing law, with the addition of clauses providing for the calculation of estate duty on the values of interests in expectancy and interests ceasing on death, The table in the Third Schedule is taken from

the law in force in Fiji.

Section 14 introduces the new principle that estate duty shall be a charge on the property in respect of which it is leviable. It also gives power to raise, by means of sale, mortgage or terminable charge, the amount payable for estate duty.

Section 15 provides for the apportionment of the

estate duty between the parties liable, with liberty to apply to the Court in case of dispute.

Section 18 gives power to the Governor-in-Council to remit the payment of estate duty on equitable grounds.