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within that period to deliver ace unts to the Commissioner, and (2) when the person in ques- tion intermeddles after six months after the death without having within that period furnished accounts to the Commissioner.

() It is made clear by reference to the Schedule that the penalty of three times the amount of the duty is to be at three times the single rate of duty and that penalty and duty together shall not exceed four times that rate.

(c) In dealing with the case of persons entitled to apply for administration the two classes are dis- tinguished of (1) the executor appointed by the will and (2) the person entitled in priority to the administration.

(d) Sub-section (2) of the present section 19 which allows intermeddling for the purpose of the maintenance of the family of the deceased pro- vided that the Commissioner has been notified of the death, opens the door to evasion. This sub-section is replaced by the new sub-section (4) which gives the Commissioner power to allow interneddling for the purpose in question or for the purpose of the burial of the deceased and also for the purpose of preparing accounts. (e) The

new sub-section (5) provides that the recovery of any penalties provided by this section shall be without prejudice to the recovery of the estate duty.

(f) The new sub-section (6) provides that no account is to be deemed to have been delivered until the apparent duty has been paid, unless the Com- missioner has allowed postponement of payment. (g) The present section 19 (3) disappears because the question of recovery of penalties is dealt with generally in the new section 10 (1). (4) The present section 19 (4) is omitted because the whole point of the section is to prevent inter- meddling without furnishing accounts to the Commissioner, and the question of obtaining probate or administration is irrelevant. The case of persons who are entitled to administer without furnishing accounts is sufficiently dealt with by the reference to lawful authority or reasonable excuse in the new section 19 (1).

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83. Section 13 of this Ordinance amends section 20 of the principal Ordinance in two minor points One is that the word "penalty is substituted for the word " " or "debt in order to make the general provisions rela- ting to penalties apply clearly to the penalties which are called sums and debts in the present section 20. The other is that sub-section (2), which provides for the reco- very of the $500 penalty is omitted because the matter is dealt with generally in the new section 10 (1).

34. Section 14 of this Ordinance repeals section 22 of the principal Ordinance which gave the Commissioner or the Court power to reduce penalties and substitutes a new section giving the Commissioner discretionary power to reduce penalties and to reduce to single rate any dury at a higher rate chargeable under the Ordinance,

35. Section 15 of this Ordinance inserts five new sec- tions in the principal Ordinance. The new section 24 ennets 2 of 3 sub-sections of a section which was recom- mended by the Stamp Duties Committee which reported in August, 1929. It has not been thought practicable to enact the other sub-section which appeared in Annexe B of the report in question and which east on the personal representative the ons of proving a negative. It is intended to make registration prima facie evidence of beneficial ownership at death in the case of shares on share registers which are by law required to be kept within the Colony.

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