CO129-531-5 Stamp Amendment Ordinance- 1931 16-10-1931 - 19-10-1931 — Page 5

Enclosure No. 2.

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ATTORNEY GENERAL'S CHAMBERS,

Hong Kong 16th October,

1931.

REPORT ON ORDINANCE No

29

of 193 1.

1.

I have examined the accompanying Ordinance.

intituled an

Ordinance to amend further the Stamp Ordinance, 1921, and

I am of opinion that the Ordinance is one which is not

contrary to the Governor's instructions.

2. The principal ordinance (No.8 of 1921, s.21 and

Schedule Heading 13) requires annual certificates in the

case of architects, barristers, dentists, medical

practitioners, pharmaceutical chemists and solicitors

practising in the Colony.

3.

The object of this Ordinance is to add auditors

authorised to audit companies accounts, who practise in the

Colony, and to raise the annual fee from $25 to $50.

4.

Section 2 defers the commencement of the amendment until

the 1st January, 1932, so as to permit current certificates

to expire.

5.

Sections 3 and 4 effect the amendments contemplated.

6. The proviso added by section 3 (ii) is inserted

because by section 113 (10) of the Companies Ordinance, 1911,

as amended by section 8 of ordinance No.15 of 1925, the word

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"person" in reference to authorised auditors includes

a firm.

7.

In my opinion this is an Ordinance to which His

Excellency the Governor may properly assent in the name

of His Majesty and on His behalf.

Eqababat

Attorney General.

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