ESTATE DUTY ORDINANCE, 1915

ESTATE DUTY ORDINANCE, 1915

No. 11 of 1915, incorporated in No. 28 of 1914.

No. 12 of 1915, incorporated in No. 25 of 1914.

No. 13 of 1915, repealed by No. 9 of 1917.
No. 14 of 1915, repealed by Law Revision Ordi-
nance, 1924.

No. 15 of 1915, incorporated in No. 16 of 1914.

No. 16 of 1915.
An Ordinance to provide for the levy of estate duly payable
in respect of the estates of deceased persons.

[1st January, 1916.]

1. This Ordinance may be cited as the Estate Duty Ordi-
nance,

2. This Ordinance shall apply to the case of every deceased
person representation to whose estate shall have been applied
for after the 1st day of May, 1921, irrespective of the date of
such person's death.

3.-(1) In this Ordinance,

(a) Commissioner means the Pegistrar of the Supreme
Court, or such other person as the Governor may, by notifica-
tion in the Gazette, appoint to carry out the provisions of this
Ordinance,

(b) Estate duty means estate duty under this Ordinance.
(c) Executor means the executor or administrator of a
deceased person and includes, as regards any obligation
under this Ordinance, any person who takes possession of or
intermeddles with the property of a deceased person or any
portion thereof.

* As amended by Law Rev. Ord., 1924.
As amended by No. 8 of 1921 and Rev. Ord., 1924.





(d) Incumbrances includes mortgages and terminable
charges.

(c) Interest in expectancy includes an estate in remain-
der or reversion and every future interest whether vested or
contingent, but does not include a reversion expectant upon
the determination of leases.
(f) ' Property includes movable and immovable property,
and the proceeds of sale thereof, and any money or invest-
ment.for the time being representing the proceeds of sale,
and any estate in ally property movable or immovable and
any debt and any thing in action and any other right or
interest in the nature or property whether in possession or not.

(g) Property passing on the death includes property
passing either immediately on the death or after any interval,
and either certainly or contingently, and either originally or
by way of substitutive limitation, and on the death includes
at a period ascertainable only by reference to the death.

(h) Prescribed means prescribed by rules made by the
Governor in Council under this Ordinance.

(i) Settlement means any non-testamentary disposition
in writing, whether made voluntarily or upon a good or
valuable consideration other than a bona fide pecuniary
consideration, whereby any definite and certain property is
settled or agreed to be settled in any manner for any purpose
whatsoever.

(2) For the purposes of this Ordinance,-

A person shall be deemed competent to dispose of property
if he has such an estate or interest therein or such general
power as would, if he were sui juris, enable him to dispose
of the property; and general power. includes every power
or authority enabling the donee or other holder thereof to
appoint or dispose of property as he thinks fit, whether
exerciseable by instrument inter vivos or by will, or both, but
exclusive of any power exerciseable either in a fiduciary
capacity under a disposition not made by himself or as
mortgagee.

A disposition taking effect out of the interest of the
deceased person shall be deemed to have been made by him,
whether the concurrence of any other person was or was not
required.





Money which a person has a general power to charge on
property shall be deemed to be property of which he has
power to dispose.

4. In the case of every deceased person there shall, save
as hereinafter expressly provided, be levied and paid upon
the principal value, ascertained as hereinafter provided, of
all property passing on the death of such person, a stamp
duty called estate duty at the graduated rates mentioned in
the Second Schedule: Provided that, where the principal
value of an estate comprises a fraction of one hundred dollars.,
such fraction shall, for the purpose of determining the
amount of estate duty payable, be reckoned as one hundred
dollars.

5.-(1)Property passing on the death of the, deceased
shall be deemed to include the property following:-

(a) property of which the deceased was at the time of his
death competent to dispose;

(b) property in which the deceased or any other person
had an interest ceasing on the death of the deceased, to the
extent to which. a benefit accrues or arises by the cesser of
such interest, and such property shall be deemed to pass on
the death of the deceased notwithstanding that that estate or
interest has been surrendered, assured, divested or otherwise
disposed of, whether for value or not, to or for the benefit of
any person entitled to an estate or interest in remainder
or reversion in such property, unless that surrender, assur-
ance, divesting or disposition was bond' fide made or effected
three years before the death of the deceased, and bona fide
possession and enjoyment of the property was assumed there-
under immediately upon the surrender, assurance, divesting
or disposition, and thenceforward retained to the entire
exclusion of the person who had the estate or interest limited
to cease as aforesaid, and of any benefit to him by contract
or otherwise: Provided that where property affected by
such a surrender, assurance, divesting or disposition is
deemed to be property passing on the death of the deceased
by reason only that the property was not, as from the date of
the surrender, assurance, divesting or disposition, retained

As amended by No. 8 of 1921 and No. 22 of 1921.
As amended by Law Rev. Ord., 1924.





to the entire exclusion of the deceased or a person who had
an estate or interest limited to cease on the death of the
deceased, and of any benefit to him by contract or otherwise,
the property shall not be deemed to pass on the death of the
deceased if subsequently, by means of the surrender of
the benefit reserved or otherwise, it is enjoyed to the entire
exclusion of the deceased or such other person as aforesaid,
and of any benefit to him by contract or otherwise, for a
period of three years immediately preceding the death of the
deceased: Provided also that this paragraph shall not apply
to any property the interest in which of the deceased or
other person was only an interest as holder of an office or as
recipient of the benefits of a charity or as a corporation sole

(c) property taken as a donatio mortis causa made by the
deceased or taken under a disposition made by him, purport-
ing to operate as an immediate gift inter vivos, whether by
way of transfer, delivery, declaration of trust, or otherwise,
which shall not have been bona fide made three years before
his death, or taken ander any gift, whenever made, of which
property bona fide possession and enjoyment shall not have
been assumed by the donee immediately upon the gift and
thenceforward retained to the entire exclusion of the donor
or of any benefit to him by contract or otherwise: Provided
that this paragraph shall not apply to gifts inter vivos which
are made in consideration of marriage, or which are proved
to the satisfaction of the Commissioner to have been part of
the normal expenditure of the deceased, and to have been
reasonable having regard to the amount of his income or to
the circumstances, or which in the case of any donee do not
exceed in the aggregate one thousand dollars in value or
amount: Provided also thaf where property taken under a
disposition purporting to act as an immediate gift inter viros
is deemed to be property passing on the death of the
deceased by reason only that the property was not, as from
that date of the disposition, retained to the entire exclusion
of the deceased or a person who had an estate or interest
limited to cease on the death of the deceased, and of any
benefit to him by contract or otherwise, the property shall
not be deemed to pass on the death of the deceased if sub-
sequently, by means of the surrender of the benefit reserved
or otherwise, it is enjoyed to the entire exclusion of the
deceased or such other person as aforesaid, and of any
benefit to him by contract or otherwise, for a period of three.
years immediately preceding the death of the deceased;





(d) property to which the deceased has been absolutely
entitled, and which he has caused to be transferred to or
vested in himself and any other person jointly, whether by
disposition or otherwise (including also any purchase or
investment effected by the deceased either by himself alone,
or in concert, or by arrangement with any other person), so
that the beneficial interest therein or in some part thereof
passes or accrues by survivorship on his death to such other
person

(e) property passing under any past or future settlement
made by the deceased by deed or any other instrinnent not
taking effect as a will, whereby an interest in such property,
or the proceeds of sale thereof, for life or any other period
determinable by reference to death is reserved, either
expressly or by implication, to the settlor, or whereby the
settlor may have reserved to himself the right by the exercise
of any power to restore to himself, or to reclaim the absolute
interest in such property or the proceeds of sale thereof ; and

(f) any annuity or other interest purchased or provided
by the deceased either by himself alone or in concert or by
arrangement with any other person, to the extent of the
beneficial interest accruing or arising by survivorship or
otherwise on the death of the deceased.

(2) Property passing on the death of the deceased shall
not be deemed to include property held by the deceased as
trustee for another person, under a disposition not made by
the deceased or under a disposition made by the deceased
more than three years before his death where possession and
enjoyment of the property was bona fide assumed by the
beneficiary immediately upon the creation of the trust and
thenceforward retained to the entire exclusion of the deceased
or of any benefit to him by contract or otherwise: Provided
that where property taken under such a disposition as
aforesaid is deemed to be property passing on the death
of the deceased by reason only that the property was not, as
from the date of the disposition, retained to the entire
exclusion of the deceased or a person who had an estate or
interest limited to cease on the death of the deceased, and
of any benefit to him by contract or otherwise, the property
shall not be deemed to pass on the death of the deceased if
subsequently, by means of the surrender of the benefit
reserved or otherwise, it is enjoyed to the entire exclusion
of the deceased or such other person as aforesaid and of any





benefit to him by contract or otherwise, for a period of three
years immediately preceding the death of the deceased.
(3) Where property is settled by a person on himself for
life, and after his death on any other person with an ultimate
reversion of an absolute interest or absolute power of
disposition to the settlor, the property shall not be deemed
for the purpose of this Ordinance to pass to the settlor on
the death of any such other person after the commencement
of this Ordinance, by reason only that the settlor, being then
in possession of the property as tenant for life, becomes, in
consequence of such death, entitled to dispose of the whole
property.

(4) (a) Where by a disposition of any property an interest
is conferred on any person other than the disponer for the
life of such person or determinable on his death, and such
person enters into possession of the interest and thenceforward
retains possession thereof to the entire exclusion of the
disponer or of any benefit to him by contract or otherwise,
and the only benefit which the disponer retains in the said
property is subject to such life or determinable interest, and
no other interest is created by the said disposition, then, on
the death of such person after the commencement of this
Ordinance, the property shall not be deemed for the purposes
of this Ordinance to pass by reason only of its reverter to
the disponer in his lifetime.

(b) Where by a disposition of any property any such
interest as above in this sub-section mentioned is conferred
on two or more persons, either severally or jointly, or in
succession, this sub-section shall apply in like manner as
where the interest is conferred on one person.
(c) Provided that paragraphs (a) and (b) shall not apply
where such person or persons taking the said life or
determinable interest had at any time prior to the disposition
been himself or themselves competent to dispose of the said
property.

6. Estate duty shall not be payable in respect of-
(1) property passing on the death of the deceased by
reason only of a bona fide purchase from the person under
whose disposition the property passes nor in respect of the
determination of any annuity for lives where such purchase
was made or such annuity granted for full consideration in





money or money's worth paid to the vendor or grantor for
his own use or benefit. Where any such purchase was
made, or annuity granted for partial consideration in money
or money's worth. paid to the vendor or grantor for his own
use or benefit, the value of the consideration shall be allowed
as a deduction from the value of the property for the purpose
of estate duty;

(2) property situate outside the Colony;
(3) any share or other interest of a deceased member of a
company registered in a local regilster under the Companies
Ordinance, 1911;

(4) any land situated in the New Territories in respect of
which a successor has been registered by the Land Officer
under the first clause of section 29 of the New Territories
Regulation Ordinance, 1910: Provided that this exception
shall not apply to any land which forms part of an estate of
which probate or letters of administration have been granted
by the Supreme Court.

7. For determining the rate of estate duty to be paid on
any property passing on the death of the deceased, all prop-
erty so passing in respect of which estate duty is payable
shall be aggregated so as to form one estate.

8.-(1) Estate duty shall be payable as hereinafter
mentioned.

(2) The executor of the deceased shall pay the estate duty
in respect of all propertythe deceased was competent
to dispose at the date of his death by stamps affixed to the
affidavit for the Commissioner and may pay in like manner
the estate duty in respect of any other property passing on
such death, which by virtue of any testamentary disposition
of the deceased is under the control of the executor, or, in the
case of property not under his control, if the persons
accountable for the estate duty in respect thereof request
him to make such payment.

(3) Where the executor does not know the amount or value
of any property which has passed on the death, he may state
in the affidavit for the Commissioner that such property
As amended by No. 22 of 1921.





exists, but that he does not know the amount or value there-
of and that he undertakes as soon as the amount and value
are ascertained to bring in an account thereof and to pay
both the estate duty for which he is or may be liable and
any further estate duty payable by reason thereof for which
he is or may be liable in respect of the other property
mentioned in the affidavit.
(4) Estate dvity so far as not paid by the executor shall be
paid by stamps affixed to an account setting forth the
particulars of the property and delivered to the Commis-
sioner within six months after the death, by the person
accountable for the estate duty; or within such further time
as the Commissioner may allow.

(5) Every estate shall include all income accrued upon
the property included therein down to and outstanding at
the date of the death of the deceased.

(6) Interest at the rate of four per cent. per annum on the
estate duty shall be paid from the date of the death up to
the date of the delivery of the affidavit or account, or the
expiration of six months after the death, whichever first
happens, and shall form part of the estate, duty, and subject
as aforesaid interest at the rate of eight per cent. per annum
for the period during which it remains unpaid, shall accrue
on the estate duty payable.
(7) The estate dutv which is to be collected upon an
affidavit for the Commissioner or on an account, shall be
due on the, delivery thereof or on the expiration of six
months from the death, whichever first happens.

9.-(1) In determining the value of an estate for the
purpose of estate duty, allowance shall be made for reason-
able funeral expenses incurred in the Colony not exceeding
one thousand dollars or two and a half per cent. of the
ascertained value of the estate, whichever is the smaller, and
for debts and incumbrances, but an allowance shall not be
made-
(a) for debts incurred by the deceased, or incumbrances
created by a disposition made by the deceased, unless such
debts or incumbrances were incurred or created bona fide
for full consideration in money or money's worth wholly for
the deceased's own use and benefit and take effect out of his
interest; nor

* As amended by No. 22 of 1921.





(b) for any debt in respect whereof there is a right to
reimbursement from any other estate or person unless such
reimbursement cannot be obtained; nor
(c) more than once for the saine debt or incumbrance
charged upon different portions of the estate ;
and any debt or incumbrance for which an allowance is
made shall be deducted from the value of the property
liable thereto.
(2) Where a debt or incumbrance has been incurred or
created in whole or in part for the purpose of or in con-
sideration for the purchase or acquisition or extinction,
whether by operation of law or otherwise, of any interest in
expectancy in any property passing or deemed to pass on
the death of a deceased person, and any person whose
interest in expectancy is so purchased, acquired, or
extinguished becomes (under any disposition made by, or
through devolution of law from, or under the intestacy of,
the deceased) entitled to any interest in that property, then
in determining the value of the estate of the deceased for
the purpose of estate duty no allowance shall be made in
respect of such debt or incumbrance, and any property
charged with any such debt or incumbrance shall be deemed
to pass freed from that debt or incumbrance

Provided that---
(a) if part only of such debt or incumbrance was incurred
or created for such purpose or as such consideration as
aforesaid, this provision shall apply to that part of such debt
or incumbrance only; and
(b) if a person whose interest in expectancy lit the property
so purchased, acquired, or extinguished becomes entitled to
an Interest in part only of that property, this provision shall
apply only to such part of the debt or incumbrance as bears
the same proportion to the whole debt or incumbrance as
the value of the part of the property to an interest in which
he becomes entitled bears to the value of the whole of that
property.
(3) No allowance shall be made for debts due from the
deceased to persons resident out of the Colony unless con-
tracted to be paid in the Colony, or charged on property
situate within the Colony.





(4) (a) The principal value of any property shall be
estimated to be the price which, in the opinion of the Com-
missioner, such property would fetch if sold in the open
market at the time of the death of the deceased.

(b) In estimating such principal value the Commissioner
shall not make any reduction in the estimate on account of
the estimate being made on the assumption that the whole
property is to be placed on the market at one and the same
time: Provided that where it is proved to the Commissioner
that the value of the property has been depreciated by
reason of the death of the deceased the Commissioner in
fixing the price shall take such depreciation into account.

10.-(1) Every person applying for probate or letters of
administration shall, to the best of his knowledge and belief,
specify in appropriate accounts annexed to an affidavit for
the Commissioner in the prescribed form all the property in
respect of which estate duty is payable upon the death of the
deceased, and shall be accountable for the estate duty in
respect of all property of which the deceased was competent
to dispose at his death but shall not be liable for any duty
in excess of the assets which he has received as executor or
might but for his own neglect or default have received.

(2) Where property passes on the death of the deceased,
and his executor is not accountable for the estate duty in
respect of such property, every person to whom any property
so passes for any beneficial interest in possession, and also
to the extent of the property actually received or disposed of
by him, every trustee, guardian, committee, or other person
in whom any interest in the property so passing or the
management thereof is at any time vested, and every person
in whom the same is vested in possession by alienation or
other derivative title shall be accountable for the estate duty
on the property and shall within the time required by this,
Ordinance or such later time as the Commissioner allows
deliver to the Commissioner and verify an account for the
Commissioner to the best of his knowledge and belief, of
the property: Provided that nothing in this sub-section
shall render liable to or accountable for estate duty a bona fide
purchaser for valuable consideration without notice.

(3) The Commissioner may summon before him any person
accountable for estate duty, and any person whom the
Commissioner believes to have taken possession of or





administered any part of the estate in respect of which estate
duty is leviable on the death of the deceased, or of the
income of any part of such estate, or any person whom the
Commissioner believes to be indebted to the deceased or
any person whom the Commissioner believes to be capable
of giving information as to such estate, and may examine
such person with regard to the premises and may require
any such person to produce any documents in his custody or
power relating to the estate in respect of which estate duty
is leviable on the death of the deceased. And any such
person who without any, lawful impediment or excuse, to be
allowed by the Commissioner, fails to come before the
Commissioner, at the time appointed or refuses to answer
any question lawfully put him by the Conimissioner or fails
to produce any such document as aforesaid, shall forfeit the
sum of five hundred dollars which shall be a debt due to
the Crown and be recoverable in the same way as Crown
rents may be recovered and in addition to such forfeiture
the Commissioner may apply to the Supreme Court in a
summary manner in the matter to his inquiry relates
for an order enforcing compliance with his reasonable
requirements.

(4) Nothing in this section shall be held to render liable
any person who is entitled under any Ordinance to deliver
or order to be delivered property of a deceased person with-
out representation to his estate having first been obtained
nor the person to whom property shall be delivered by or by
the order of such person.
(5) All affidavits and accounts required under this section
shall be delivered to the Commissioner, who shall, before
the affidavit or account is stamped, make such inquiry
respecting the contents of, or the particulars verified by
such affidavit or account and the value of the various
properties included therein as he thinks necessary, and the
person making or tendering such affidavit shall be legally
bound to attend at the office of the Commissioner, whenever
required by him, and to furnish and produce to the Com-
missioner such explanations and documentary or other
evidence as the Commissioner may require.

(6) The Commissioner, if he thinks fit, may authorise a
person to inspect any property and report to him the value
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 inspect it
at such reasonable time as the Commissioner considers
necessary.
(7) When the Commissioner requires a valuation to be
made by a person named by him, the costs of such valuation
shall be defrayed by the Commissioner.
(8) When the Commissioner has ascertained the amount
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 or letters of administration shall be
issued by the court until the Commissioner shall have
certified in writing that the estate duty payable in respect
of the estate has been paid or that he has allowed payment
thereof to be postponed under sub-sections (2) or (3).
(2) When the affidavit for the Commissioner contains
the statement and undertaking specified in section 8 (3), the
Commissioner may allow payment of the whole or any part
of the estate duty to be postponed until after the issue of
probate or letters of administration 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 or letters of administration
to enter into a bond 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
duty leviable in respect of any property cannot without
excessive sacrifice be raised at once, he may allow payment
to be postponed for such period, to such extent and on
payment of such interest not exceeding eight per cent. per
annum or any higher interest yielded by the property, and
on such terms as the Commissioner may think fit.
* As amended by Law Rev. Ord., 1924,





(4) Where the Commissioner allows payment to be
postponed under sub-section (2), he may reduce or remit any
interest payable.

12. In every case where an affidavit for the Commissioner
or an account in respect of the estate of a deceased person
is for the first time lodged with the Commissioner after
the lapse of one year from the date of the death of such
person, or, in the case of probate or letters of administration
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 or letters of administration, estate duty shall be
charged at three times the customary 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 whatsoever nature belonging to the estate of
thQ 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
Commissioner that too much estate duty has been paid, the
excess shall be repaid by him.
(2) If it shall be at any time discovered that for any
reason too little estate duty has been paid, the person
accountable for estate duty shall within one mouth of the
discovery deliver a further affidavit or further account and
shall pay the difference between the estate duty chargeable
according to the true value of the estate and the estate duty
already paid and shall at the same tinie pay to the
Commissioner interest upon the duty at the rate per annum
mentioned in section 8 (6) from the date of the death or
from such subsequent date as the Commissioner may in the
circumstances think proper. Such additional estate duty
shall be paid by stamps affixed to the original affidavit or
account. If any person who ought to deliver a further
affidavit or account as in this sub-section mentioned neglects
to do so within the prescribed period, he shall forfeit the
sum of one thousand dollars and shall also be liable to pay

As amended by Law Rev. Ord, 1924.





treble the amount of additional estate duty chargeable and
the same shall be a debt due from him to the Crown and be
recoverable in the same way as Crown rents may be recovered.

(3) In case there has been an appeal. under section 17
from a certificate of the Commissioner made under section
10 (8), no claim shall be made for the return of excess estate
duty or for the payment of additional estate duty except on
the ground that the particulars of the property passing on
the death of the deceased, or the general expenses, debts or
incumbrances for which allowance was made, were not
correctly stated in the affidavit or account.

(4) When an estate incluides an interest in expectancy,
estate ditty in respect of that interest shall be paid, at the
option of the person accountable for the estate duty, either
with the estate duty in respect of the rest of the estate or
when the interest falls into possession, and if the estate duly
is not paid with the estate duty in respect of the rest of the
estate, then-

(a) for the purpose of determining the rate of estate duty
in respect of the rest of the estate, the value of the interest
shall be its value at the date of the death of the deceased to
be ascertained and determined in respect of an interest
expectant on the determination of any life interest in any
property, annuity or annual sum for life, by reference to the
table contained in the Third Schedule; and

(b) the rate of estate duty in respect of the interest when
it falls into possession shall be calculated according to its
value when it falls into possession, together with the value
of the rest of the estate as previously ascertained.

(5) The valite of the benefit accruing or arising from the
cesser of an interest ceasing on the death of the deceased
shall be ascertained and determitied by reference to the table
contained in the Third Schedule.

14.-(1) A rateable part of the estate duty on an estate, in
proportion to the value of any property which does not pass
to the executor as such, shall be a first charge on the property
in respect of which estate duty is leviable; Provided that the
property shall not be so chargeable as against a bona fide
purchaser thereof for valuable consideration without notice.





(2) If the rateable part of the estate duty in respect of any
property is paid by the executor, it shall where occasion
requires be repaid to him by the trustees or owners of the
property.

(3) A person authorised or required to pay the estate duty
in respect of any property shall, for the purpose of paying
the estate duty or raising the amount of the estate duty when
already paid, have power, whether the property is or is not
vested in him, to raise the amount of such estate duty and
any interest and expenses properly paid or incurred by him
in respect thereof by the sale or mortgage or a terminable
charge on that property or any part thereof.

(4) A person having a limited interest in any property who
pays the estate duty in respect of that property shall be
entitled to the like charge as if the estate duty in respect of
that property had been raised by mcans of a mortgage to him.

(5) Any money arising from the sale of property comprised
in a settlement or held upon trust to lay, out upon the trusts
of a settlement may be expended in paying any estate duty
in respect of property comprised in the settlement and held
upon the same trusts.

15.-(1) In the case of property which does not pass to the
executor as such, an amount equal to the proper rateable
part of the estate duty may be recovered by the person, who
being authorised or required to pay the estate duty in respect
of any property has paid such duty, from the person entitled
to any sum charged on such property (whether as capital or
as an annuity or otherwise) under a disposition not contain-
ing any express provision to the contrary.

(2) Any dispute as to the proportion of estate duty to be
borne by any property or person may be determined upon
application by way of summons in the Supreme Court, and
where the amount claimed does not exceed one thousand
dollars such application shall be made to the Supreme Court
in its summary jurisdiction.

(3) Any party from whom a rateable part of estate duty
can be recovered under this section shall be bound by the
accounts and valuations as settled between the person entitled
to recover the same and the Commissioner.





16. The Governor in Council may remit the payment of
any estate duty or may order a refund by treasury warrant of
the whole or any portion of any estate duty which may have
been paid to the Commissioner, for the remission or refund
of which any equitable claim is proved to his satisfaction.

17.-(1) Any person aggrieved by the decision of the
Commissioner with respect to the amount of estate duty
payable on all affidavit or account or with respect to the
repayment of any excess duty or to any claim for additionaI
duty by the Commissioner, and whether he is aggrieved on
the ground of the value of any property or the rate charged
or otherwise, may, on payment of, or giving security for, as
hereinafter mentioned, the duty claimed by the Commissioner
or such portion of it as is then payable by him, appeal to the
Sutpreme Court within three months from the date of the
decision and the amount of the duty shall be determined by
the Supreme Court and if the duty is less than that paid to
the Commissioner the excess shall be repaid. Where the
value as alleged by the Commissioner of the property in
respect of which the dispute arises does not exceed $100,000,
the appeal under this section shall be to the Supreme Court
in its summary jurisdiction.
(2) No appeal shall be allowed from any order, direction,
determination or decision of the Supreme Court under any
appeal under this section except with the leave of the
Supreme Court or of the Full Court.

(3) The costs of the appeal shall be in the discretion of the
court, and the court, where it appears to the court just, may
order the Commissioner to pay on any excess of duty repaid
by him interest at such rate per cent. per annum and for
such period as appears to the court just.

(4) Provided that the Supreme Court if satisfied that it
would impose hardship to require the appellant as a condi-
tion of the appeal to pay the whole, or as the case may be,
any part of the duty claimed by the Commissioner or of
such portion of it as is then payable by him, may allow an
appeal to be brought on payment of no duty or of such
part only of the duty as to the court seems reasonable and
on security to the satisfaction of the court being given for
the duty or so much of the duty as is not so paid, but in
such case the court may order interest at such rate per
cent. per annum as appears to the court just to be paid on





the unpaid duty so far as it becomes payable under the
decision of the court.

18.-(1) A schedule of the property of a deceased person
in respect of which estate duty has been paid shall be
annexed to the probate or letters of administration granted
to his executor. Any person who shall, subsequent to the
date of a probate or of any letters of administration, in any
way deal with any property of the deceased not set out in
the said schedule upon which estate duty is payable shall
forfeit the sum of five hundred dollars, which sum shall be
a debt 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 (2), the probate or letters of administration 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 administers any part
of all estate of a deceased person in respect of which estate
duty is chargeable or of the income of any part of such
estate without delivering an affidavit for the Commissioner
or an account (as the case may be) within six months after
the decease or within two mouths after the termination of
any action or proceeding respecting the will or the right to
letters of administration, if there is any such which is not
ended within four months after such decease, every such
person shall forfeit the sum of one thousand dollars and
shall also be liable to pay three times the amount of estate
duty chargeable upon the estate of the deceased.

(2) If any person, except for the purpose of the burial
of the deceased and for the due maintenance of his family,
takes possession of or in any way administers any part of the
estate of a deceased person without having first notified
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 one
thousand dollars.

* As amended by Law Rev. Ord., 1924.





(3) Each of the said sums of one thousand dollars referred
to in sub-sections (1) and (2) 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 this section shall be deemed to interfere
with any special powers conferred by law upon any persnn
to act without obtaining probate or letters of administration.

20.-(1) Where a deceased person had, at the date of
his death, any interest, whether as partner, depositor, or
creditor in any shop, bank or other business undertaking
within the Colony, not being a company as defined by the
Companies Ordinance, 1911, or a company, association or
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 and of the extent of the interest of the
deceased in the said shop, bank or other business under-
taking, and in default of such notification as aforesaid the
suin of five hundred dollars shall be recoverable from the
owner, or owners of the said shop, bank or other business.

(2) The sald sum of five hundred dollars 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 five hundred dollars
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 whoin it is sought to recover it.

21. At any time or times after the expiration of six
months from the date of the probate or letters of adminis-
tration, it shall be lawful for the Commissioner, by notice
in writing sent to an executor at his last-known address,

As amended by Law Rev. Ord., 1924.





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 the said
account with the Commissioner and shall verify the same
to his satisfaction within the further period of one month,
and in default the executor shall upon summary conviction
be personally liable to a fine not exceeding one thousand
dollars or to imprisonment for any term not exceeding six
months, unless he can prove to the satisfacdon of the
magistrate that his default was due to circumstances not
under his control.

22. The Commissioner, or, in any proceeding for the
recovery of any penalty to which any person is liable under
this Ordinance, the court, shall have power to reduce any
penalty to which any person is liable under this Ordinance.

23. Subject to the provisions of this ordinance, the
Governor in Council may make such rules, prescribe such
forms and generally do such things as he thinks expedient
for regulating the practice under this Ordinance.

[First Schedule, rep. Law Revision Ordinance, 1924.]

SECOND SCHEDULE. [s.4.]

Estate duty shall
Where the principal valiie of the estate be payable at the
rate per cent. of
$ $ $
Exceeds 500 and does not exceed 1,000 1
1,000 10,000 2
10,000 100,000 3
100,000 250,000 5
250,000 500,000 5.50
500,000 750,000 6
750,000 1,000,000 6.50
1,000,000 1,500,000 7
1,500,000 2,500,000 7.50
2,500,000 8





THIRD SCHEDULE. [s. 13 (4), (5).]

Tables of the values of annuities to be used for the calculation of
estate duty on an interest in a property, an annuity or annual sum of
money for life. The values of an annuity of $100 per annum held or a
single life.



No. 17 of 1915, incorporated in No. 6 of 1900.

No. 18 of 1915, repealed by No. 22 of 1915.
[Originally No. 16 of 1915. No.8 of 1921. No. 22 of 1921. Law Rev. Ord., 1924.] short title. Application. Interpretation. 57 & 58 Vict. C. 30, s.22 (1). Commissioner. Estate duty. Executor. [s.3 contd.] Incumbrances. Interest in expectancy. Property. Property passing on the death. Prescribed. Settlement. 57 & 58 Vict. C. 30, s. 22 (2) Estate duty. 57 & 58 Vict. C. 30, s. 1. Second schedule. What property is deemed to pass on death. 57 & 58 Vict. C. 30, s 2 (1). 63 Vict c. 7, s. 11; 10 Edw. 7, c.8.s. 59. [s,5 contd.] 44 & 45 Vict. C. 12, s. 38 (2); 52 & 53 Vict. C. 30, s. 2 91); 10 Edw. 7, c. 8, s. 59. [s. 5 contd.] 44 & 45 Vict. C.12, s. 38 (2) 52 & 53 Vict. C, 7, s. 11; 57 & 58 Vict c. 30, s. 2 (1). 44 & 45 Vict. C. 12, s. 38 (2); 52 & 53 Vict. C. 7, s.11; 57 & 58 Vict. C.30, s. 2 (1).Trust property. 57 & 58 Vict. C.30, s. 2 (3); 10 Edw. 7, c. 8, s. 59. Exception to passing of property on enlargement of interest of settler. 59 & 60 Vict, c. 28, s. 14. Reverter of property to disponer. 59 & 60 Vict. C. 28, s. 15. Exceptions for transactions for money consideration, property situate outside the Colony, shares on local registers and certain land in the New Territories. 57 & 58 Vict. C. 30, s. 3.Ordinance No. 58 of 1911, s. 35 (8) (b). Ordinance No. 34 of 1910. Aggregation of property to form one estate for purpose of estate duty. 57 & 58 Vict. C.30, s 6. Payment of estate duty. 57 & 58 Vict. c. 30, s. 4. Payment of estate duty. 57 7 58 Vict. c.30, s. 6. Collection and recovery. Provision for unknown values. [cf.. s. 11 (2).] collection from others than executor. Estate includes accrued income. Interest payable on estate duty. Date when duty shall become due. Allowance for debts and funeral expenses. 57 & 58 Vict. C. 30, s 7 (1). [s. 9 contd.] Limitation on debts deductible from value of estate. 10 Edw. 7, c. 8, s. 57. Debts due to persons resident out of the Colony. 57 & 58 Vict. C. 30, s, 7 (2). Value of property. 57 & 58 Vict. C. 30, s. 7 (5); 10 Edw. 7, c.8, s 60. Filing of accounts of property. 57 & 58 Vict. C. 30, s. 8 (3) beneficiaries and trustees accountable for estate duty. 57 & 58 Vict. C. 30, s. 8 (4), (18). Powers of Commissioner. [s. 10 contd.] 57 & 58 Vict. C. 30, s. 8 (5), (6) Penalties for not delivering account, etc. Persons entitled to deliver without representation not liable. Affidavits and accounts to be delivered to the Commissioner. Inspection of property. 57 & 58 vict.c.30, s. 7 (8). Costs of valuation. 57 & 58 Vict. C. 30, s. 7(9). Certificate. Probate not to be issued until estate duty paid. When value cannot be ascertained immediately. Deferred payment. 57 & 58 Vict. C. 30, s 8 (9). increase of estate duty when delay in lodging affidavit, etc. Repayment of excess. 57 & 58 Vict. C. 30, s 8 (12) Further affidavit of account. 57 & 58 Vict. C 30, s. 8 (7) Payment of additional duty. No claim for return of excess or for additional duty except when particulars incorrectly stated in affidavit. Interest in expectancy. 57 & 58 Vict. C. 30, s. 7 (6) Third Schedule. Value of interests ceasing on death Third Schedule. Charge of estate duty on property. 57 & 58 Vict. c. 30, s. 9. Reimbursement of executor. Raising estate duty by sale, mortgage or terminable charge. Payment by limited owner. Payment of duty out of capital money. Apportionment of estate duty. 57 & 58 Vict.c. 30, s.14. Disputes. Parties bound by accounts as settled. Remission and refunding of estate duty on certain grounds. Appeal to Supreme Court on payment of or giving security for duty claimed. 57 & 58 Vict. C. 30, s. 10. No appeal from decision of Supreme Court with out leave. Costs of appeals. Interest on excess repaid. Payment of duty before appeal may be dispensed with. Schedule of property to be annexed to probate. Penalty. Penalties for intermeddling. 55 Geo. 3, c. 184, s, 37; 57 &58 Vict. c. 30, s. 8 (1) , (4). Disclosure of interest of deceased person in shop, bank, etc. Ordinance No.58 of 1911. Executor's accounts. Power to reduce penalty. Power to Governor in Council to make rules and prescribe forms.

[Originally No. 16 of 1915. No.8 of 1921. No. 22 of 1921. Law Rev. Ord., 1924.] short title. Application. Interpretation. 57 & 58 Vict. C. 30, s.22 (1). Commissioner. Estate duty. Executor. [s.3 contd.] Incumbrances. Interest in expectancy. Property. Property passing on the death. Prescribed. Settlement. 57 & 58 Vict. C. 30, s. 22 (2) Estate duty. 57 & 58 Vict. C. 30, s. 1. Second schedule. What property is deemed to pass on death. 57 & 58 Vict. C. 30, s 2 (1). 63 Vict c. 7, s. 11; 10 Edw. 7, c.8.s. 59. [s,5 contd.] 44 & 45 Vict. C. 12, s. 38 (2); 52 & 53 Vict. C. 30, s. 2 91); 10 Edw. 7, c. 8, s. 59. [s. 5 contd.] 44 & 45 Vict. C.12, s. 38 (2) 52 & 53 Vict. C, 7, s. 11; 57 & 58 Vict c. 30, s. 2 (1). 44 & 45 Vict. C. 12, s. 38 (2); 52 & 53 Vict. C. 7, s.11; 57 & 58 Vict. C.30, s. 2 (1).Trust property. 57 & 58 Vict. C.30, s. 2 (3); 10 Edw. 7, c. 8, s. 59. Exception to passing of property on enlargement of interest of settler. 59 & 60 Vict, c. 28, s. 14. Reverter of property to disponer. 59 & 60 Vict. C. 28, s. 15. Exceptions for transactions for money consideration, property situate outside the Colony, shares on local registers and certain land in the New Territories. 57 & 58 Vict. C. 30, s. 3.Ordinance No. 58 of 1911, s. 35 (8) (b). Ordinance No. 34 of 1910. Aggregation of property to form one estate for purpose of estate duty. 57 & 58 Vict. C.30, s 6. Payment of estate duty. 57 & 58 Vict. c. 30, s. 4. Payment of estate duty. 57 7 58 Vict. c.30, s. 6. Collection and recovery. Provision for unknown values. [cf.. s. 11 (2).] collection from others than executor. Estate includes accrued income. Interest payable on estate duty. Date when duty shall become due. Allowance for debts and funeral expenses. 57 & 58 Vict. C. 30, s 7 (1). [s. 9 contd.] Limitation on debts deductible from value of estate. 10 Edw. 7, c. 8, s. 57. Debts due to persons resident out of the Colony. 57 & 58 Vict. C. 30, s, 7 (2). Value of property. 57 & 58 Vict. C. 30, s. 7 (5); 10 Edw. 7, c.8, s 60. Filing of accounts of property. 57 & 58 Vict. C. 30, s. 8 (3) beneficiaries and trustees accountable for estate duty. 57 & 58 Vict. C. 30, s. 8 (4), (18). Powers of Commissioner. [s. 10 contd.] 57 & 58 Vict. C. 30, s. 8 (5), (6) Penalties for not delivering account, etc. Persons entitled to deliver without representation not liable. Affidavits and accounts to be delivered to the Commissioner. Inspection of property. 57 & 58 vict.c.30, s. 7 (8). Costs of valuation. 57 & 58 Vict. C. 30, s. 7(9). Certificate. Probate not to be issued until estate duty paid. When value cannot be ascertained immediately. Deferred payment. 57 & 58 Vict. C. 30, s 8 (9). increase of estate duty when delay in lodging affidavit, etc. Repayment of excess. 57 & 58 Vict. C. 30, s 8 (12) Further affidavit of account. 57 & 58 Vict. C 30, s. 8 (7) Payment of additional duty. No claim for return of excess or for additional duty except when particulars incorrectly stated in affidavit. Interest in expectancy. 57 & 58 Vict. C. 30, s. 7 (6) Third Schedule. Value of interests ceasing on death Third Schedule. Charge of estate duty on property. 57 & 58 Vict. c. 30, s. 9. Reimbursement of executor. Raising estate duty by sale, mortgage or terminable charge. Payment by limited owner. Payment of duty out of capital money. Apportionment of estate duty. 57 & 58 Vict.c. 30, s.14. Disputes. Parties bound by accounts as settled. Remission and refunding of estate duty on certain grounds. Appeal to Supreme Court on payment of or giving security for duty claimed. 57 & 58 Vict. C. 30, s. 10. No appeal from decision of Supreme Court with out leave. Costs of appeals. Interest on excess repaid. Payment of duty before appeal may be dispensed with. Schedule of property to be annexed to probate. Penalty. Penalties for intermeddling. 55 Geo. 3, c. 184, s, 37; 57 &58 Vict. c. 30, s. 8 (1) , (4). Disclosure of interest of deceased person in shop, bank, etc. Ordinance No.58 of 1911. Executor's accounts. Power to reduce penalty. Power to Governor in Council to make rules and prescribe forms.

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