CO129-469 - Governor Sir Stubbs - 1921 [9-12] — Page 103

ཉ་ལ་

10

1.

Enclosure 2.

99

ATTORNEY GENERAL'S CHAMBERS,

Hongkong...atl...Semtembeziør

1921.

REPORT ON ORDINANCE No........R.

............of Lør. 1921.

I have examined the accompanying Ordinance intituled

en Ordinance to amend the Estate Duty ordinance, 1915,

and I am of opinion that the Ordinance is one which is not contrary to the

Governor's Instructions.

2.

The object of this Ordinance is to amend the Estate Duty Ordinance,

1915.

The chief reason for doing so is that the position of land in the New Territories in relation to death duties is not clear.

The New Territories Regulation Ordinance, Ordinance No. 34 of 1910, section 29, provides that no probate duties are to be payable upon the "regitration" by the Land Officer of a successor.

There is

a doubt whether this section exempts such successions from estate