41059-1915-Ordinances-passed-and-assented-to--Supplementary-Appropriation-No-14-of-1915 — Page 13

THE HONGKONG GOVERNMENT GAZETTE, MAY 28, 1915.

shall forfeit the sum of $500, which súm shall be a debt Penalty. due to the Crown and be recoverable in the same way as Crown rents may be recovered.

(2.) Whenever a further affidavit is delivered under sec- tion 13 sub-section (2) the probate or letters of administra- tion in respect of which such affidavit is delivered shall be lodged with the Commissioner who shall insert in the schedule particulars of the additional property set out in the said affidavit.

19.—(1.) If any person in any way administer any part Penalties of an estate of a deceased person in respect of which for inter- estate duty is chargeable or of the income of any part of meddling. such estate without delivering an affidavit for the Com- 55 Geo. 3 missioner or an account (as the case may be) within six c. 184, s. 37: months after the decease or within two months after the 57 & 58 Vict. termination of any action or proceeding respecting the will c. 30, s. 8 (1), or the right to letters of administration, if there be such which is not ended within four mouths after such decease, every such person shall forfeit the sum of $1,000, and shall also be liable to pay three times the amount of estate duty chargeable upon the estate of the deceased,

any

(2.) If any person, except for the purpose of the burial of the decease and for the due maintenance of his family, take possession of or in any way administer any part of the estate of a deceased person without having first noti- fied the Commissioner of the death of the deceased and of the extent of his estate so far as such person is aware of the same, every such person shall forfeit the sum of $1,000.

(3.) Each of the said sums of $1,000 referred to in sub- sections (1) and (2) of this section shall be deemed to be a debt due to the Crown and shall be recoverable in the same way as Crown rents may be recovered.

(4.) Nothing in the section shall be deemed to interfere with any special powers conferred by law upon any person to act without obtaining probate or letters of adminis- tration.

(4): Ord. No. 16 of 1901, s. 27.

20-(1.) Where a deceased person had, at the date of Disclosure his death, any interest, whether as partner, depositor, or of interest creditor in any shop, bank or other business undertaking of deceased within the Colony, not being a company as defined by the person in Companies Ordinance, 1911, or a company, association or &c.

shop, bank, partnership formed under or in pursuance of some other Ordinance, or Act, or of a Charter of Incorporation, or of Letters Patent, the person having the management of such shop, bank or other business undertaking shall, within one month from the date on which he first received information of the death of such deceased person, notify the Commis- sioner of such death aud of the extent of the interest of the deceased in the said shop, bank or other business undertaking, and in default of such notification as aforesaid the sum of $500 shall be recoverable from the owner or owners of. the said shop, bank or other business.

(2.) The said sum of $500 shall be deemed to be a debt due to the Crown and shall be recoverable in the same way as Crown rents may be recovered.

(3.) Where the said shop, bank or other business is carried on in a firm name the said sum of $500 shall also be deemed to be a debt due from the firm and may be recovered in an action against the firm in the said firm

name.

(4.) In any proceedings for the recovery of the penalty prescribed by this section the onus of proving that he has not rendered himself liable to the penalty shall be upon the person or firm from whom it is sought to recover it.

21. At any time or times after the expiration of 6 Executor's months from the date of the probate or letters of adminis- accounts. tration it shall be lawful for the Commissioner, by notice in writing sent to an executor at his last known address, to require him to lodge with the Commissioner an account of his administration of the estate of the deceased, and the executor shall, within two months from the date of the service of such notice at such address, lodge he said

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