CO129-423 - Governor Sir May - 1915 [7-8] — Page 551

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547

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Section 17 contains new provisions giving any person aggrieved by the decision of the Commissionera right of

appeal to the Supreme Court.

591

Section 18 introduces an important innovation calcu-

lated to prevent the non-disclosure of property. A

schedule of the property of a deceased person must be

annexed to the grant and it is the duty of any person

before dealing with the property of a deceased person to

satisfy himself that the property with which he proposes

to deal is included in this schedule; A penalty of £500

is prescribed for non-compliance with the provisions of

this section.

law.

Section 19, sub-section (1), re-enacts the present

Sub-section (2) is new and is inserted with a view

to prevent the concealment of the property of a deceased

person by making it obligatory for persons concerned to

inform the Commissioner of the existence of such property

at the earliest possible moment after such deceased

person's death,

Section 20 throws the onus of disclosing the property

of a deceased person, in certain cases, on the person hav-

ing knowledge of such property. The cases are those in

which deceased persons have had an interest in a shop,

bank or other business undertaking. The Commissioner has

little opportunity of discovering such an interest unless

it is disclosed; evasion has been, it is thought, very

prevalent in the past. It is hoped to minimise this

evesion by imposing upon the manager of such shop, bank

or business the duty of making a disclosure.

Section 21 is an innovation and provides for the

filing of adequate accounts by an executor should he be

called upon so to do by the Commissioner. In the past