213346-1934-Supplementary-Bills-read-a-first-time--Estate-Duty-Amendment-Evidence-Amendment-Liquors-Amendment — Page 1

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LEGISLATIVE COUNCIL.

No. S. 333.-The following Bills were read a first time at a meeting of the Council held on the 27th September, 1934:--

Short title.

Addition of new section

3A to Ordi- nance No. 3

of 1932.

Appointment

of commis- sioner for oaths.

Validation of previous commissions.

A BILL

INTITULED

[No. 33-24.9.34.-3.]

An Ordinance to amend the Estate Duty Ordinance, 1932.

Be it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:

1. This Ordinance may be cited as the Estate Duty Amendment Ordinance, 1934.

2. The Estate Duty Ordinance, 1932, is amended by the insertion of the following section, numbered 3A, immediately after section 3 thereof :-

3A.-(1) The Chief Justice may, by a commission signed by him, appoint the Commissioner or any Deputy Com- missioner to be a commissioner to administer oaths and take declarations and affirmations for the purposes of this Ordin- ance, and may revoke any such appointment.

(2) Every person so appointed shall be styled a com- missioner for oaths and shall have all the powers and discharge all the duties which now belong to the office of a commissioner to administer oaths.

3. Every commission issued by a Chief Justice before the commencement of this Ordinance and purporting to appoint any person to be a commissioner for oaths for the purposes of this or any other Ordinance relating to Estate Duty, and everything done under the colour of any such commission, is validated for all purposes.

Objects and Reasons.

1. Appointments of commissioners to administer oaths, etc., for the purposes of the law relating to Estate Duty have. hitherto been made by former Chief Justices under section 702 (1) of the Code of Civil Procedure Ordinance, 1901.

That sub-section reads as follows:-

702.-(1) The Chief Justice may, by a commission signed by him, appoint fit and proper persons to be com- missioners to administer oaths and take declarations, affirmations and attestations of honour in the court......"

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2. The present Chief Justice has held that the words "in the court" in this sub-section qualify the words "to administer oaths'' as well as the following words, and that he has therefore no power to issue a commission appointing a Commissioner of Estate Duty, who administers oaths outside the Court, to be a commissioner for oaths.

3. The amendment of the Estate Duty Ordinance, 1932, effected by the present Bill gets rid of this difficulty, and also validates all previous commissions by previous Chief Justices issued to Commissioners of Estate Duty, and all proceedings taken under colour of such commissions

R. E. LINDSELL,

Attorney General.

August, 1934.