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HONGKONG LEGISLATIVE COUNCIL
Estate Duty Ordinance
or
2.-The chief difficulty, however, arises not on these successions, but on grants of probate administration by the THE ATTORNEY-GENERAL moved the Supreme Court which include Now Ter- first reading of a Bill intituled, An Ordinance ritories land. Such grants were exempt- to amend the Estate Duty Ordinance.ed from probate duty, in so far as the
1915.
He said: The position, at present. is not quite clear as to the liability of land in the New Territories to estate duty The old rule was that probate duty was not payable at all in respect of New Territory land where the grant was made by the Supreme Court or by the Land Officer at Taipo or by the Southern Dis- trict Officer. What the Bill proposes is to make it quite clear that no estate duty is payable on any grant made by the Land Officer, but that it shall be payable if the land forms part of an estate grant of administration of which has been made by It is the Supreme Court in Hongkong. desirable to encourage
the system of grants by the land officer: it is a simpler and cheaper system and one which lends itself better to the application of Chinese custom. Any estate which comes before the Supreme Court would probably be of such character that the estate duty payable on the New Territories portion would be a comparatively small amount and the estate would also be of such a character that the application of Chinese custom would not be of such importance. At all events, the arrangement made in this Bill is that no duty is payable if the land officer makes the grant but is payable if the Supreme Court makes the grant.
Я
THE COLONIAL SECRETARY seconded, and the Bill was read a first time.
The
Objects and Reasons state:-
estate
value of the New Territories land was concerned, by Regulations dated August 1st, 1905, under the Stamp Ordinance. 1901. (Regulations of Hongkong, 1914. page 572). It is very doubtful whether this exemption now extends to duty, and it seems only reasonable that where recourse is had to the Hongkong Courts, all the duties and fees payable in respect of Hongkong property should be payable.
It has been thought advisable therefore to append a proviso to the paragraph added by Clause 3 of the bill to the effect that the exemption from estate duty there given shall not apply to any land which forms part of an estate of which the Supreme Court has granted probate or letters of administration.
3.-Clauses 2 and 4 of the Bill effect small textual corrections in the Ordı-
nance.
Legal Practitioners Amendment
Ordinance
THE ATTORNEY-GENERAL proposed that the Order of the Day relating to the Bill intituled, An Ordinance to amend further the Legal Practitioners Ordin- ance, 1871, which was on the Agenda for first reading, should stand over until the next meeting of the Council.
1. Clause 2 is a formal amendment rendered necessary by the fact that the Law Society has changed its name.
2-Clause 3 authorises the Governor in 1. The object of this bill is to amend Council to make regulations for the deter- the Estate Duty Ordinance. 1915. The mination of the fees to be paid to ex- chief reason for doing so is that the post-aminers at the solicitor's final examina tion of land in the New Territories in tion, and provides that the examiners' relation to death duties is not clear. fees shall be recovered from the candidate The Territories Regulation Ordinance, or candidates. It is proposed to fix the Ordinance No. 34 of 1910, Section 29, examiners' fees at $100 each. provides that no probate duties are to be payable upon the registration by the Land Officer of a
There is whether this section perhaps a doubt exempts such successions from estate duty, and it has been thought advisable make this quite clear by adding a para- graph to Section 6 of the Estate Duty Ordinance definitely exempting such suc- cessions from estate duty. This is done by Clause 3 of the bill.
successor.
to
3. Clause 4 authorises a fine of one thousand dollars on summary conviction instead of a penalty of two hundred dol- lars (apparently recoverable by a con- mon informer) as the penalty for unlaw fully practising as a barrister or solici for the institution of proceedings is made tor. The consent of the Attorney-General
no longer necessary.
The motion was agreed to.
HONGKONG LEGISLATIVE COUNCIL
Public Health and Buildings Ordinance
The second reading of the Bill intituled, As Ordinance to amend further the Public Health and Buildings Ordinance, 1903, was postponed until the next meet- ing of the Council.
Crown Lands Resumption
Ordinance
THE ATTORNEY-GENERAL moved the second reading of the Bill intituled, An Ordinance to amend the Crown Lands Resumption Ordinance, 1900.
THE COLONIAL SECRETARY seconded, and the motion was carried.
The Council then went into committee to consider the Bill clause by clause. Clause 2 was amended by the omission of the words "by a willing seller in the sixth line of para. (b). In clause 5 a minor amendment was made. A new
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HON, 'MR. POLLOCK asked whether counsel was to be heard with regard to the Indemnity Bill.
THE ATTORNEY-GENERAL--The Gov- ernment have no objection to their being heard. The counsel who is instructed to appear is coming from another Colony and cannot be here either next week or the following week.
-
Hox. MR. POLLOCK I
suppose that, in that case, the Bill will be taken later.
H.E. THE GOVERNOR The Council will adjourn to this day week at 2.30
p.m.
FINANCE COMMITTEE.
A meeting of the Finance Committee was held after the Council had adjourn-
draft was substituted for clause 6, and clauseed, the COLONIAL SECRETARY presiding.
6 was renumbered 7.
THE ATTORNEY-GENERAL explained that the object of the new clause 6 was to make it clear that the Board could give com- pensation in respect of damage to a business due to removal.
HON. MR. POLLOCK This em- bodies a point which the unofficial members desired to have introduced.
Council then resumed.
THE ATTORNEY-GENERAL moved the third reading of the Bill; the COLONIAL SERCETARY seconded, and the motion was carried.
The Bill passed accordingly.
next
The Adjournment
H.E. THE GOVERNOR --With regard to the adjournment, it will be impossible TO take all these Bills at the if we meeting
held it
next week. but We could probably take them all if we adjourned for a fort- night. But I think it would be better to get some of them out of the way, and I propose that we meet this day week and take such of the business as we feel disposed to deal with.
Upper Air Research
The Governor recommended the Council to vote a sum of $2,000 on account of Royal Observatory, Special Expenditure, Instruments for pper Air reseach.
as
THE CHAIRMAN said that this sum WEB for certain apparatus, such
steel cylinders of hydrogen, balloons theodolites, tripods sliding rules and thermometers. etc, which the Director of the Royal Observatory, wishes to use in upper air research, and the sum asked for was the dollar equivalent of the cost in sterling.
Approved.
Fire Brigade Sub-Station
The Governor recommended the Council to vote a sum of $10.700 on account of Public Works, Extraordinary. Hongkong, Buildings. Conversion of the old Cinema shed at - Wanchai into a fire Brigade Sub-station.
THE CHAIRMAN said this matter had been before the Finance Committee who had approved the expenditure.
Approved.
No comments yet.
Private notes are available after approval.