182213-1931-Supplementary-Bill-read-a-first-time--Estate-Duty-Amendment — Page 7

Repeal of Ordinanco No. 16 of 1915, s. 19, and substitu- tion of new section.

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shall be lodged with the Commissioner who shall insert in the schedule particulars of the additional properly set out in the said affidavit.

12. Section 19 of the principal Ordinance is repealed and the following section is substituted therefor :-

Penalties for inter- meddling.

19.-(D) Every person who, being neither the executor appointed by the will of the deceased nor (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, without lawful authority or excuse or without first delivering to the Commissioner accounts of the estate of the deceased as required by section 10 of this Ordinance, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the Schedule payable upon the whole estate of the deceased.

(2) Every person who, being the executor appointed by the will of the deceased or (in the case of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, within six months of the death of the deceased, and fails within the said period of six months to deliver to the Commissioner accounts of the estate of the deceased as required by section 10 of this Ordinance, shall be liable to a penalty of one thousand dollars, and shall also be liable to a further penalty equal to three times the amount of the estate duty at the rate set out in the Schedule payable upon the whole estate of the deceased.

(3) Every person who, being the executor appointed by the will of the deceased or (in the ease of an intestacy) the person entitled in priority to the administration of the estate of the deceased, takes possession of or in any way administers any part of the estate of a deceased person, or any part of the income of any part of such estate, after the expiration of six mouths from the death of the deceased, without first delivering to the Commissioner accounts of the estate of the deceased as required by section 10 of this Ordinance, shall be liable to a penalty of one thousand dollars and shall also be liable to a further penalty equal to three times the amount of estate duty at the rate set out in the Schedule payable on the whole estate of the deceased.

(4) The Commissioner shall have power to allow in writing the use of any specified part of the estate of a deconsed person, or of any specified part of the income of any such estate, for the purpose of the burial of the deccased or for the purpose of the maintenance of the former dependants of the deceased, notwith- standing the non-delivery of the accounts required by section 10 of this Ordinance, or for the purpose of preparing such acconuts, and such authorised use of the estate or income as The case may be shall not render the person in question liable to any of the penalties provided by this section.

(5) The recovery of any penalty provided in this section shall be without prejudice to the fiability of the accountable person to the payment of estate duty on the estate of the deceased: Provided however that the amount