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6. Section 9 (3) of the principal Ordinance is considered to be defective. It provides that "No allowance shall be made for debts due from the deceased to persons resi- dent out of the Colony unless contracted to be paid in the Colony, or charged ou property situate within the Colony ". In the new sub-section (3) substituted by section 6 of this Ordinance the provision is made for allowance in respect of debts contracted in the Colony to persons ordinarily resident therein.
7. Paragraph (b) of section 6 of this Ordinance adds four sub-sections to section 9 of the principal Ordinance, ¿.e., sub-sections (5), (6), (7) and (8).
8. The new sub-section (5) is intended to replace section 13 (4) of the principal Ordinance, where the subject matter of the sub-section is not so relevantly placed. That sub- section, however, will now appear in section 9 of the principal Ordinance in a different form, It was based on section 7 (6) of the Finance Act, 1894, but it was adapted in a form which has proved to be mistaken and which has given rise to difficulty and even to litigation. It will now appear as section 9 (5) of the principal Ordinance in the exact words of the sub-section in the English Act.
9. The new sub-section (6) of section 9 will replace the former section 13 (5) of the principal Ordinance. That sub-section, again, has proved unworkable in practice. The new section 9 (6) is taken verbatim from section 7 (7) of the Finance Act. 1891. The wording of the sub-section is awkward and rather artificial, but it has received judicial interpretation in England and the meaning now appears to be clear: see for example, A. G. v. Coole (1921) 3 K B. 607. It has therefore been decided to adhere to the wording of the English sub-section, a practice which is generally desirable.
It is
10. The new sub-section (7) of section 9 of the principal Ordinance replaces section 10 (6) of that Ordinance. practically a copy of section 7 (8) of the Finance Act, 1894. The new sub-section (8) replaces the former section 10 (7), and is practically a copy of section 7 (9) of the Finance Act, 1891.
11. The above four new sub-sections seem to be most appropriately placed in section 9 of the princial Ordinance which deals with the question of the value of the estate for estate duty purposes generally.
12. Section 7 of this Ordinance repeals section 10 of the principal Ordinance and substitutes a new section. The new section consists partly of the present provisions of the old section, partly of those provisions altered, and party of new matter.
13. The new section 10 (1) applies the simple procedure of the Crown Remedies Ordinance, 1875, Ordinance No. 6 of 1875, to the recovery of estate duty, interest on estate duty, and any fines, penalties or forfeitures provided by the Ordinance. This procedure is already by the parti- cular provisions of sections 15 (1), 19 (3) and 20 (2), applied to the recovery of penalties, and is by section 13 (2) applied to the recovery of the treble duty payable on a late further affidavit. These particular provisions are being repealed by the present Ordinance.
14. The new section 10 (2) enables a judge in special circumstances to make an order dispensing with personal service of process and to give directions as to substituted service or as to notice of proceedings by posting copies of the process to addresses within or without the jurisdiction of the Court. The sub-section is founded partly ou rule 3 of the Exchequer Rules, 1860, and crystallizes to some extent the old jurisdiction of the Court of Chancery (illus- trated by the case of Hobhouse e. Courtney 10 L.J.N.S. Ch. 377 and the cases cited therein) which was transferred
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