38457-1914-Supplementary-Estate-Duty-Bill — Page 6

307

(6.) The Commissioner, if he thinks fit, may authorise a Inspection person to inspect any property and report to him the value of property. thereof for the purposes of this Ordinance, and, if he does so, the person having the custody or possession of that property shall permit the person so authorised to inspeet it at such reasonable time as the Commissioner considers

necessary.

(7.) When the Commissioner requires a valuation to be Costs of made by a person named by him the costs of such valuation valuation. shall be defrayed by the Commissioner.

(8.) When the Commissioner has ascertained the amount Certificate. of estate duty payable on an affidavit or on an account he shall certify the same in writing in the prescribed form and the proper stamps shall forthwith be affixed to the affidavit or account.

(9.) The Commissioner may remit the interest payable on estate duty where the amount of such interest is in his opinion so small as not to repay the expense and labour of calculation and account.

11.-1.) No probate shall be issued by any Court until Probate not the Commissioner shall have certified in writing that the to be issued estate duty payable in respect of the estate has been paid until estate

duty paid. or that he has allowed payment thereof to be postponed under sub-section (2) or (3) of this section.

{

(2.) When the affidavit for the Commissioner contains When value the statement and undertaking specified in section 8 cannot be sub-section (3) of this Ordinance, the Commissioner may ascertained

immediately. allow payment of the whole or any part of the estate duty to be postponed until after the issue of probate upon condition that a further and complete affidavit shall be filed and the proper estate duty paid thereon as soon as the full value of the estate has been ascertained and the Commissioner may require the person applying for such probate to enter into a hond with or without sureties in such an amount as he shall think fit to secure the filing of such affidavit as aforesaid and the payment of the proper estate duty thereon within such time as shall be named in such bond. Such bond may be in the prescribed form.

(3.) Where the Commissioner is satisfied that the estate Deferred duty leviable in respect of any property cannot without payment. excessive sacrifice be raised at once, he may allow pay- ment to be postponed for such period, to such extent and on payment of such interest not exceeding 8 per cent. per annum or any higher interest yielded by the property, and on such terms as the Commissioner may think fit.

12. In every case where au affidavit for the Commis- Increase of sioner or an account in respect of the estate of a deccased estate duty person is for the first time lodged with the Commissioner when delay after the lapse of one year from the date of the death of

*in lodging

affidavit, &c. such person, or, in the case of probate having been granted by a Court of Probate situate outside the Colony in respect of the estate of a person dying outside the Colony, where an affidavit for the Commissioner, or an account, is for the first time lodged with the Commissioner after the lapse of one year from the date of the grant of such probate, estate duty shall be charged at 3 times the cus- tomary rate, unless the person lodging the affidavit or account can prove to the satisfaction of the Commissioner that he was not within the said period of one year aware of the existence within the Colony of any property of what- soever nature belonging to the estate of the deceased person, and that he could not within such period with due and reasonable diligence have ascertained the existence of the same.

13.-1.) Where it is proved to the satisfaction of the Re-payment Commissioner that too much estate duty has been paid the of excess. excess shall be repaid by him.