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Group Title: Antigua, Montserrat and Virgin Islands gazette.
Title: The Antigua, Montserrat and Virgin Islands gazette
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076853/00043
 Material Information
Title: The Antigua, Montserrat and Virgin Islands gazette
Physical Description: 12 v. : ; 25-35 cm.
Language: English
Creator: Antigua
Montserrat
British Virgin Islands
Publisher: Govt. Printer.
Place of Publication: St. John's? Antigua
Frequency: weekly
completely irregular
 Subjects
Subject: Law -- Periodicals -- Antigua and Barbuda   ( lcsh )
Law -- Periodicals -- Montserrat   ( lcsh )
Law -- Periodicals -- British Virgin Islands   ( lcsh )
Politics and government -- Periodicals -- Antigua and Barbuda   ( lcsh )
Politics and government -- Periodicals -- Montserrat   ( lcsh )
Politics and government -- Periodicals -- British Virgin Islands   ( lcsh )
Genre: federal government publication   ( marcgt )
legislation   ( marcgt )
periodical   ( marcgt )
 Notes
Dates or Sequential Designation: v. 1-12, no. 18; July 5, 1956-Mar. 30, 1967.
General Note: Includes supplements consisting of bills, ordinances, statutory rules & orders, etc.
 Record Information
Bibliographic ID: UF00076853
Volume ID: VID00043
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001667609
oclc - 17270322
notis - AHX9420
lccn - 58045856
 Related Items
Preceded by: Leeward Islands gazette
Succeeded by: Antigua official gazette
Succeeded by: Montserrat official gazette
Succeeded by: Virgin Islands official gazette

Table of Contents
    Main
        Page 71
        Page 72
        Page 73
        Page 74
    Antigua, Bill: Income Tax Ordinance, 1957
        Page A-1
        Page A-2
        Page A-3
        Page A-4
    Antigua, Bill: Income Tax Ordinance, 1957
        Page B-1
        Page B-2
        Page B-3
        Page B-4
        Page B-5
        Page B-6
        Page B-7
        Page B-8
        Page B-9
        Page B-10
        Page B-11
        Page B-12
        Page B-13
        Page B-14
        Page B-15
        Page B-16
        Page B-17
        Page B-18
        Page B-19
        Page B-20
        Page B-21
        Page B-22
        Page B-23
        Page B-24
        Page B-25
        Page B-26
        Page B-27
        Page B-28
        Page B-29
        Page B-30
        Page B-31
        Page B-32
        Page B-33
        Page B-34
        Page B-35
        Page B-36
        Page B-37
        Page B-38
        Page B-39
        Page B-40
        Page B-41
        Page B-42
        Page B-43
        Page B-44
        Page B-45
        Page B-46
        Page B-47
        Page B-48
        Page B-49
        Page B-50
        Page B-51
        Page B-52
        Page B-53
        Page B-54
        Page B-55
        Page B-56
        Page B-57
        Page B-58
        Page B-59
        Page B-60
        Page B-61
        Page B-62
        Page B-63
        Page B-64
    Virgin Islands, Ordinance, no. 4 of 1957: Land Acquisition Ordinance, 1957
        Page C-1
        Page C-2
        Page C-3
        Page C-4
        Page C-5
        Page C-6
        Page C-7
        Page C-8
        Page C-9
        Page C-10
        Page C-11
        Page C-12
        Page C-13
        Page C-14
        Page C-15
Full Text



THE

ANTIGUA, MON TSERRAT


-.I '< --O L -,
S.. VOL. II.







A cerlifitcat. o :'f ".;! :it;lji;.ation No.
3 of, 19i 7 (late( t:,- 14.h Ft-)bruary,
1957. hais ,been lg':,i;(d to Mr. Antonie
Baharie oli' S .. ;, i; y', StHreet, St.
John's. Antigua, nn.le: thti British
Na:tona!iiy Act, i;I4S.

Chtiif 'icrtarii's /,,e
Lc'r\w:i'td island.,
at A ntiil i.
:-I '- Marlc N1 ,
Ref. No. 55/o0ol i0.

It i- herebvl y notifit for sg neral
information thtii tle Association of
Westt ludiai Trans-At!antic Steam-
ship Lilns ihs aiI(nouncod an overall
increase of 12_4 in freight rates on
all typ' s o f ci';a ,l'!ii cied from thli
Unit-vd Kmindilorn aul (Coitiieniltal
pIorts to tlhi'' ';irih)teau area as froln
lst '*1 .y. 1957. Thiis increase is due
to higher operating :osis.

Admin, istrnato,'s 0/'i'e,
A tifigua.
161it Mu(rcbi. 1.)7.

CONFIRMATION OF ORDINANCES


No. ,:.

The Secreta.ry of State of ;he
Colonies has iinforni d the Governor
that the power of di allowance will
not heJ exercised in respect of the
nndermontione O()diiiinces:-
'irgin Islands.

No. 12 of 1'.G6., 'I1 Snpplemen-
tary Appropriation (1'5)4) (Anmend-
ment) Ordinancr. 1956;".
No. 23 of I;.6, "Thio Supplemen-
tary Ap1ropriationi (19.55) Or)dinitnce.
1956 ".
Ref. No. 4700)140.


No. 36.

The following Bill which is to be
introduced into the Legislative Coun-
cil of Antigua is circulated with this
Gazette and forms part thereof:-
The Income Tax Ordinance,
1957." \


.2'.z ./7

A&if .^


[RGIT f




TlH L ,.SAV

No. 37.


Tht-i follovvi~ll, Ordillii mct ;- Cc I-
culated within tlii- and ,u .
pai't tiorll~~'
I '..t t I I t

No. -I of I DT 17 .iJ'ai
tion Orolin: oir 1911..



I I t U. \l tu 2..



ENS'ON & oI 100 )Pi )[rk
Av''uuep, N-W xv Yp1. ta- or e
York. 11kA.1,z I i~iv- t Ii IIial (Ifo regis-
tration *14 ,!'i aml' Nhi..rk eiisisting
of th' followiliug:_


BENSON&HEDGE IS WEW YOR






in Class 45, that is to say: Cigarettes.

The Applicants claim that they
have used the said Trade Mark in
respect (of the said goods for seven
months Ibrfore the date of their said
application.

Any person may within three
months from the date of the first
appearance of the Advertisement in
the Antifua. MoInlti rat, and Virgin
Islands Gazatte, give notice in dupli-
cate at the Trade Marks Officte,
Montserrit of opposition to r;'-. i.
tion of the said Trade Mark.

F. 0. C. Harris,
Iegifstrar of Trade Marks.


nt.


~"tlA 11A Al~lLS O"FiICE,
PLYIfWTJI. MONTSERRAT,~HfB'1'
tI r I '\ta i 'i. 19,57.

TElDt lt of .t 100 okvnn. New york,
Stat:t of N(,w Y utk. U.S.xA., 1mv,


in ICiass 45. t at is to say: (Cigarettes,
cigars aud tobacco products.
The Applicanti: claim that they
hlav, usied h, s.id Trtiiie Mairk in
respect, of tih.e said i oodis I',.r thirty-
t\(o y 'iirs before thJ diate of their' said
application.

An.y pr 'i it may within itiree
lllollt s f rioi 11I" iai'" of the iirst
apl,,i o.n t ,f thi A iv rtisem'., in.
the An. i.qtuai., .M t ii'' a/ nd V",' ', ;1
Islandids G(tzn:tl<. LJ\(- nioicf in di1pli-
cate at the 'l'i:a MArhi ks Oilice.
P'lymouth, M ts. rat ofoppo)siiio: (o:
r'.l2istratiton of tlie s:il Tra(le M;irl<.

F. 0. C. Harris,
Reyistlctr'a of '/'I'(tre Ulr/lx.


MONTSERRAT.

The Registration of United Kingdom
Patents Act, 1925.
NOTICE IS .HEI IK Y GIVEN that
B13O(ClEilIl GESELLASCHAF '
mnit BESCHRANKTE,1 HAFTrNO
f ltnnil,t 1'yrrol, Anstria, have applied
jfor ri. ;istrati-ri of 'United KinrdoIn
Patent No. 73,2 ".'. tatedl thlti 22nd
day (f April, 1953. and issued tht
16Pt November, 1955, and have filed
at the Registrar's Office, at Plymouth,
Montserrat a complete copy of the
specifications and I he (Certificare of
the ('otnptrollr G(eiera;il of the United
Kingdom Patent Office giving full
particiulars of this Patent which will
be open to public inspection ai the
said office at any time betwefni th,.
oursi ol' 9.00 a.m. andl 3.30 p.mi. o01
working days except on Wedwnsday.s
when tihe hours will be from 9.00 a.m.
12 noon and Saturdays from 9.00 la.m.
to 3.00 p.m.

Any 'l'rson may within two months
from tlie date of this advertism-eient
give no ice to the Registrar of opposi-
tion to tlhe issue of a certificate of
registration upon any of the grounds








72 TH E, \' 17 A IONTSIA'P vi iNI) !N 181, IAS.AN DS CAZ ETT E' ['\larch 28, i957.


ipr d : '. !1 I


l.)ited the I'Jth day of March, 1957.
F. O. ('. IIAIl s,
l'!i /st(f' r.
Py iot ar's LA i",.


it is n'ified for general inf lion thla iit iof ii cllaiin d p:i('el6s
which ha been ini the I'Po-t OMic
for 75 idays ihas. in accorda'n!ce with
section .'.' (2) of iohI Leeward Ilan is
H. I. & 0. No. M, of 1951, been pib-
lisi,.' l on tie Notic'' hoiard (,n t ei
'>;?iie of thi- (O, erail Post Oliic- in

U)ilesS t.h'Si l,'!r > 'e 'Ule( ar. 'l
within tl n ia)I l ts of i notice, thii* wvill iH, r iturn dr witliout
further notice to l;.he -niprs ast ilth ir
expel se.
W. L. Mgauire,
(o'l/on ial ',iP masiinfer,
General P'st t(lice,
Antigta. . [1.1.
St/ Mhlarc, itfr;.
Mf. A. C6,7.

It is helby inotified forw inforna--
tion of ith g )n'.ral public that t t'
City Rates puiayali ,- for (ii year I'.157
have been fixd as folo'vS:-
O)n lots of laro;l under ;nli asse'ssid
annui l rwn ital value ofr A 'RA.0( 10)


o ... 1 :
rovi i,,d ti)t 'h r may b1( u i d,
in resplcL of lots of i'ni situatetil
north i'f i e t o t, which ioins
Bennett ;i:.; Bryson Str;:,' on hiieir
northern -eni sthl ft l lwi A1 ri tesi : ..-
(1) O)n i ots of la i i ulii'l'r ani
,assv si'isd ainiiual rental aulit" of
(;1.1 c ...l 5"
(2) On lots of laWi of .n insoqed
a nn tl r-;st< value of o l -i ., or,
over ... 7,','
This ismant thi l.ii rates VNlabih-e
on plop.rtii's iorl i ,f Alfred Peters
Str,,t to thO -x i''hen:- ii.rh 'or e(ndi
of Bryson, Bennett aii, Athii!l Otr.t-ts
haivt le In inlir'Ii'a, fi, n t: o 10t ',
and a', m 7.:' to 1in,, , ii nilgt oi
the ass ssed iann il retntl vi nes.
Thes- in'creasr-s hayv li-en 'niide in
view ,f the improv-fI city amneniitis
provide -t i in tle r'-'i.

0 "'. nf (etrl oaCl f fIa1lqhi,
-t lrkt, ,/if5t.
''* F'hi. iitry/ i!. 57.

Th1 (Governor in (Council has, ap-
point)-l. under Sor-tion m2 ra the Virgtin
Islands Land Acquisition O(rdinance,
No. I of 1957.h. M 1. . K M. WYNT'R,
Sup', 1 11.1' ... i of A ricullure, Virgin
Islands, to be the Authorised Officer
for the pIiurposes of the aboveinen-
tioned Ordinance, with effect from
the 7th March 1'".7.

Chief .fci'etar*i', 0 ,
Leeward islands ,
at A'ntiguu.
26/h Moar.h, 1 I..
Ret' No. 461(X)n049


-Applitious ;in- invited from suit-
a3l quailiti pei..ini-is for qapipointmuent
to the post oI S nior Me\dical Officer,
St. Vincent, Wiinward Islands partli-
culars of which are ast follows:--

Appointment:

The Ipst is pensionable, but an
appointment nary b.e i!adne on a tenm-
porary non-pensio!n:ill co"tractual
basis for a p-riod oi f 3 years in the
first instance. Tih, apiintunnt car-
ries with it t 'e liali A y to i triNs'er to
any medical pi)s oi c:i!l: U;irie status
in the Windward i[slaiii;,

Salary:

The sii;ary tli, ,' i is at tile rate
,f .. (' ; t.)( r ;inun) plus a
pay addition a i a 2()'i 0i i,;n'xry.



Travlline ;nd ,ni-t'tnce ;I.allow-
l!ets are payab!,l in i accri;ia.ce with
local r-gulatio.s in respect of :ap-}-
proved travel ion duty.

Private Practice:

Privxato pIractice of a clnsultative
nature only is allowed.

Quarters:

Qnarters are not i.. ;.1. '. Should
Govenm i(ent (jlartl-rs tecolme avail-
alie, the i '- will )-b reInj ir.'l to
!imy a rental not ( xceeding 10 of his


Passages:

Free passages to t.lhe Windward
IslaMds will be provided on first
appointment for the officer, his wife
antd cihlren not exceeding five per-
sons in all; children to be under 18
years of age, unmarried and lepen-
dI-nt on the iolicer. In the cate of a
(contract appointment free reomon
ipassages will be pl-rovided on the
satisfctior'y cnipletion of thie contract.

Leave Passages:
Le-ave passes are plxrovided in
accordance with local regulations.

Leave:

In tihe case (of a pensionable ap-
poiintment v'acution le ave on full
salary will be granted in accordance
with local leav- regulations. TI the
case of a Cont:c t vacation Iave will
he granted at ti,, rate of one, week
for each completed period of 3
iontths resident, service, sn'h leave
will )e glranteld on thli saisf'actory
termination of thei (Contract.

Duties:

The officer will be required to
advise the Governmenit on all public
health and 1m11dical matters in the
Colony, including, the organisation
and supervision of all Medical Insti-
tutions, and District Hnalth and
Medical Services. He will also be


requirii'.d to act M:-w i.leatit Otfii er of
the KinstowN Town oard, ti t'.. ir-
m1ana1 ,E' thl- i -' ItI-al Ho] n"U,'k- and
i'l ,,, .... n, Aiithoriry, and to i" form
such other duties connected with the
health aind meiiixic; services as the
Governor may ir'om time to time
diiret.


Th'e I ici r iil be subjects t ti the
Colonial Re:ulaltions, local ioeneral
()Ordrs. i'i'a!;in:: and Store -ules
and subsidiary ,.yiation in fo,,e for
the tite iein i. All (loU rniient
offiCials are liable tl taxation imposed
by local enactnl nts.

A ppli'cal ;ns i i, in, full pati :ic larl
ol ;a U iii; ,' u: ific;,tiont a id ox-
perience, ;ni :;i'onmi)anii )by 2
testimonials, ho 1ld 1)b, ad dr, s, dl to
the C'hiif Se i'rtary, VWildw ird Is-
lands, (renaha.. a: should retAch him
not, later tian tiiih i. April, 1957.

Administrator's ('.
,St. Joh/i 's.
A ., .
19th Mar<-h, 1957.


Applications ati' invited from suit-
ably qualified ;,-ns for appointment
to tlhe post of Senior M-dical Officer,
D)ominica, W\ dilvard Islands. parti-
culars of whiicih arie as follows:--

A-'pointment:
i I. post is p' nsionable bnt an
appoint iiiit iiv lie mIade on a
temporary non-p.ensionablt contrac-
tuial )asis fior a period of 3 years in
the first insttan<(-. The appointment
carries with it hie liability to transfer
to any medical post of comparable
status in the \Windw:rd Islands.

Salary:

The salary is at the rate of $6.000
(I 1,1') lpr iannni plus a pay a li-
6iMn of 2i), of salary.

.-At'.p%^ncej:
iravellifnr ;,;id -lut sistelice allow-
anic:s are lyiyaiii:e ill accordance with
local regulations in respect. of approv-
ed travel on duty.

Private Practice:

Private practice of a consultative
nature only is allowed.

"uarters:
Quarters are not provided. Should

able at any tiune rieal would be
charge ed at the rate. of 10% of salary
or 5%/. of the as-sesr'i valne of the
quarters, whichl-ve'r is less.

Passages:
Free past-a'-s to the Windward
Islands will Ibe provided on first
appointment for the fllicer his wife
andl chilirn-, not exceeding five per-
sons in all. Children to lie under 18









TWA 2i9 1057' THE _ANTTGUA, VON T' ANN VIRGINN ISLA S ( ZETTE 73


Toarsof n o, whm""K ancd delen-
dent oni tho! officer. In !,lie c-uso of ~it
annftwo '1 '''' inonti fr ee return
pass, q Vo~zl! in, imovic i "nr the
'satisAfo ,1'. i,' A oi ''onrr ct.

Leave "'almpr~es:
Lea, (t ax- pr-thoi d inl
accord'xil' x, d' :. ai Whidnoixx V


iDuties:


Thu Wk Vi ut'' Seeio'
t i hcei i-'t~iu ninl adinitic
rh' iit i ici fpto ,~lt ar'
and tliOi 0. i'aawsalfiiihiit
other i''e Wk wic
a-sygign'w foixi tUne tio

'cal 0flir"t' ij 3 a ule hgr of ti-
luoniso'' a!c, 1 1'], ai, Autliui

Town "r m~ H.

heave:
:II o t, f t


V5 hle -A jii o i iticm


period 4 1hr- P wro ?Wi I , ;-ttt;! J:
of on-' okrn 'li~i'; o;ii
A mit l Isih r e i liil yI
the 1iill


((itcii Of
.:.iioi def
ii Volli 44




iin? h3rt
'r A1.0a






iiorable
oii full
Wriance
In the
it vaca-
the rate
opieted
,nt Hr"-
.el oin
o1f the


General:
TIh, I:c"v wiii b '.] to
Coloni IRegiulations, lod::t General
Orders. '.Inanicial ,a:'! toie ,es and
subsidi.'iry !e;,jtisP ; in C'o 'for the
time NiO ;.. Al '(',vernnient officials
are liable t tixa;tion imposed by local
enactnins.

Applii:iatins Q'i ing fn!l pa>rticular8
of candlidiar q :uiU i O;liiis 'and ex-
perieni',. :: i :'eco:rip iedd Iy 2
testimodi,, o .ii e u'. id- 'r-sed to
tile (',. Hecret ary. WVn',iw;'Crd Is-
lands, ;ii'',::;.i, ande slounl r''hifi him
not later thAi the 30th Apt. 1:57.

Admin istir;r's 0'l .
St. John's,
Antiflqu.
19th March, 1957.


Applications are invited lfrom suit-
ably qualified candidates for appoint-
ment to the p'st d'f Distric'i Medical
Officer, )Don ic. [articu'l:a'rs of
which are as fliw:--

Appointment:

The post is i" Wsionb.lle unt an
appointmleit milay le matdet on a
tem poti"ry iHoli-]leniional)le contrac-
tual basis for a period of 3 years in


the fi"- in;am-%:,. :,, appioiiitmint,'
cai'i ,vidh i'. li- lii'v to 'ra insjS "r to
any medical p',tr No' nUmpible StaI'tu.
witho tho Windward Islado .

Salary:

Th ir: uhry isi :ir il. rate ,f r1it840
(L.,i i, r tannum'i in thr i sc le i1
S i l :5~ ~0i (1 25) to 84100l
o M 'I ;r ;al" 1 .ld s |.n addii-


'.," r .. rs. ,

'l'ri-: '! ipafir t uo l i *i; cf w i.ir h
local '.u lai '< in rSj ci of alpprov-

aii 1''i 1 a- i. 'i i 'h.


Private pracliee will )e p'ermttLd
so lon it;-; litis ones not, t io l'fe.re with
the pro. r ''i'Wnanct. o the officer's
duhtie.;

Quarters:

Qutarwi -'. a n pro, I ed. Se !:ull
Goverw'ar'ir' i^. (qu:irt '. be.conw l l ma'm' a il-
able of an;y iml- rei''ntad wioui r l bhe
charnld! at the r:, of i0'.;0 of salary
inor ob t, h a;.s-iSe;i ahluite of the
*| 'art v. hichever is ls>.



Fr e p.ssages to i.e Windward
Islands will be provided on first
app .t:tinA ,it fortw.-' ifi'r ihis wife
and childriii, not exceeding five per-
sons in all. ( INI -,n to be under 18
years of age, tunarried and depen-
dent on thO ,.'. in ti' caws of a
Ontra'-Ct ap; iili!'uenl t flre'e ip ssages
will be provided on the satisfactory
termination of the contract.

Leave Passages:

L ave ,ca ';! :'ii'' i' prl .vid d in
iacoridanc with the Wilward Islands
I.eave Passage Hi-gnulions.

Duties:

ThI! ,in. i wiil bh' required to per-
form the usual dnti-s of a N\ledical
O -0 '. and will bi. liable for service
in any Institution or District of the
.(olony in which he is serving. He
will ablo be roqiri''ed to attend to all
patients who pi'--it I hliemselves at a
D)isp-nsary or In titution, free of
personal gain to himself and in
accordance with ilthi general direc-
tions of the Senior Medical Oihl-- r.
All f .-s paid for '1. .1. I attention at
a Dispenpary or Institution will
accrue to {(overmiient.


al''ttjoillh o'al ti OJ ll -aiiiry wvill
bo grarnted i noordnce uthWea

"Il.I. fr he t'' a lot ) 'he 'ate i ont

tilure'' nio' i v e.xiia 'u'NT'xY such
We-'avu Nt A Wo;'A.nwi Wea he'l.t, actory


General:


1 ii: i- ,ki,;i it



oifflcnil o'''' -


bo toiiI i tile
n0 od "Mo Rossi
i!,. II,!;;: i r'iosfH
"Annat At force
Ail Wu'i'pi-men


AN',13O9,' Icito !'.Ii .-ia'cuiara
of 'andi'oat'i-' i th('uttimi and ex-

tesimi'tSh o''d h,-' 1l''~' to


not it, that) V 197



TRAFF I IC NOTICE.

The Antir:a 'Vchicl1es & Road
Pr i rdl i.: Ordi n-nce. 19 46.

By!I virtil of ill- po we' 'rol ferred
'00 ill in S-w~ii. d' Oni, N ti&iua
Vehicelts a imi MYut MIi flic Ordidinalnce,
No. 5 of I' I''. t' o hi' fx ii' period
hereunider fi'r I;,. a. Iiltg of vhdlicies.

U until furtlie noatie, the lighting
period of vehicle"' '-hall he from


I'lated Hills 7th diay of WK.ici 19M?7

KL. M V. JAMEs,
2Ti'io; f'on nunissioner.






Ag'riuoi! c ir,': ':-artm-u "t.

A nA Kua.


Month


1;95.1. 4. 1955. 19518. 1957,


January 1.93 3.04 2.16 5.15 :. 1

Feb. 1..0 2:45 ,68 1.23 2.29


To Mar 23 3.84 .3 ,13


.i4t .::M


G.59 61114 3 7 72 L .h7S









74 THE ANTIGUA, MONTSERI AT AND VItGIN ISLANDS GAZETTE. [Marcoh 28, 1957.

TRADE MAlIRKS OFFICE.
|ILYMOU'THl MONTSERI AT
19th M;irch, 1957.

R. J. REYNOLDS TOBACCO COM PA NY iicmt. d Main & Folurth Streets. \Winston-Sa; in, Sta'e of Norlh
Carolina. U.S.A., have applied for registrtiir i of on '- Tradl- Mirk c (riitiln (,of thl follow~ ing:-


in Class 45. that is to say: tobacco pr, hin t includin: eiparet!P .

The Applicants claim that they hl:awv In the :;i i'i TraI i:':tr i i r "spi f ht said goods for 9 iionthl
before the date of their said applicatiin.

Any person may within thi'e m, ntohs i' roi 1, It- (of to:e %ir:. aptarm u'- of the Advertisement in the
Antigwn, Mfontserrat and Virjin Islnd(/sl aeti. givei (: iotlc'.e in d:rpica:te at t, Tr.tde Mharks Office, Montserrat o
opp~''itioll to r.-..i -ratli of the s;id Trad- I

F. 0. C. Harris,
Rqeg r r of Tr'ade i11arks..













































Print L th4 e Gov.-r,'ineit Printing Office, Antiua,. L' wair Islainds, by E. M. BIACKMAN, M.B.E.
Government Printer.--y Anthority.
1957
[Price 23 cents.


~g~~yfi~~ers~.~uc~aludot%1








ANTIGUA.

THE INCOME TAX ORDINANCE, 1957.

No. OF 1957.

ARRANGEMENT OF SECTIONS.

PA RT I.
PRELIMINARY.

cltion Marinal Note.
1. Short title and Commencement
2. Interpretation
PART II.
ADMINISTRATION.

3. Appointment of administrative authority
4. Official Secrecy
PART III.
IMPOSITION OF INCOMI4 TAX,

5, Charge of Income Tax
BASIS OF ASSESSMENT.

6. Basis of assessment
7. Special periods of assessment
PART IV.
EXEMPTIONS,

8. Income exemption
9, h.n-iiipti:.in from tax of interest on public loans
PART V.

ASCERTAINMENT OF CHARGEABLE INCOME.

10. Deductions allowed
11. Deductions not to be allowed
12. Initial allowances
13. Meaning of industrial building or structure
14. Allowance for wear and tear
15. Allowance of trade losses
INSUIHANCE AND -llli 'II: COMPANIES.

16. Specw.i provisions as to certain companies etc.
16(a). Insurance Companies other than Life. Insurance Com-
panies
16(b). Life Insurance Companies
6(o). 'hjlippiu'g Companies







PART V1.

ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIES.

Section .II ,gi.. Note.

17. Deduction in case of earned income
18. Deduction in case of residents or British subjects
19. Deduction for wife
20. 1M lntlIi .. -, ,separation allowance and alimony
21. Deduction for children
22. Deduction for dependent relatives
22(b). Deduction for housekeeper of widower in certain cases
23. Deduction in respect of life insurance and contribution
to Widows' and Orphans' Futnd.
24. Proof of C('Ini-
25. Apportionment of piI'.it- of company among members

Partnerships.
26. Partnerships
PART VII.
PERSONS CHARGEABLE.
27. Wife's Income

Temporary Residents.
28. Temporary Residents
Trustees, Agents, etc.

29. I'li(i.g:alilit of trustees etc.
30. Chargeability of agent of person residing out of the
Colony
31. Acts etc. to be done by trustees
32. Income derived from property transferred to minors
33. Income of property transferred in trust to be income of
transferor in certain cases
34. Lists to be prepared by representative or agent
35. IMaai.ier of corporate bodies
36. Agents etc. of non-residents to be assessed
37. Indemnification of representative
38. Deceased persons
PART VIII.
RATES OF TAX, IRTGHTS OF DEDUCTION, ALLOWANCES FOR TAX
CHAIGED) AND RELIEF IN CASES OF DOUBLE TAXATION.

39. Rate of tax upon individuals
40. Rate of tax on companies
41. Deduction of tax from dividends of companies
42. Setting off tax so deducted
43. Deduction of and accounting for tax on Mortgage and
Debenture interest
44. Relief in respect of United Kingdom income tax
45. Relief in resp c-t of Commonwealth income tax
46. Double taxation, arrangements
47. Tai credits
48. Deductions of set .,ff under section 42 and refund under
section 73







PART IX.


RETURNS: BY WHOM TO BE MADE.
sectionn .U1ari.nal Note.
49. Returns of personal incomes
50. Official information and official secrecy
51. Power of Commissioner to require returns
52. Power of Commissioner to require returns and particulars
and production of documentary evidence

Notices.
53. Signature of notices
54. Service of notices
55. Refusal or neglect to accept letters

PART X.
ASSESSMENT AND ASSESSMENT LISTS.

56. Commissioner to make assessments
57. Appointment of agent in the United Kingdom
58. Lists of persons assessed
59. Notices to be served on persons assessed
Additional Assessments.
60. Omissions and undercharges may be rectified
Errors in assessments and notices.
61. Assessments and other proceedings not void by reason of
errors therein in names and descriptions

PART XI.
APPEALS.

62. Appeals to Appeal Board against assessments
63. Constitution of Board
64. Appeals to Judge against assessments

PART XII.
COLLECTION, RECOVERY AND REPAYMENT OF TAX.

65. Extracts from lists to be sent to Collector
66. Penalty for non-payment of tax and enforcement of
payment
67. Recovery of tax
68. Provost Marshal to levy on goods, chattels and lands
69. Sale to be by public auction
70. Application of proceeds of sale
71. Commission to Provost Marshal
72. Recovery of tax from and assessment of persons leaving
the Colony. Charging tax before year of assessment,







PART XI11.
GENERAL.

Section Marginal Note.
73. Circumstances under which repayment may be made
74. False statements and returns
75. Books of account to be kept
76. Failure to perform required duty
77. Limitation of time for prosecutions
78. Governor in Council may remit tax
79. Saving for Criminal proceedings
80. Penalties for offences
81. Rules
82. Variation of First Schedule
83. Repeal and Savings.





No. of 1957m


. t,-NTIGUA.


No.


of 1957.


BILL FOR
An Ordinance to impose a tax upon incomes
aItd to regulate the collection thereof.
[1st January, 1957 ]
ENACTE 1 by the Legislature of the Colony Commencc-
of Antigua. mont.
1. This Ordinance may be cited as the shorttitlennd
tn come Tax Ordinance, 1957, and shall he deemed c,,"""".ce
to have come into operation on the Ist day of
January, l'.'-7.
2. In this Ordinance, unless the context Interpreta
otherwise rerequires- 1-o
Appeal i". rd means, the persons ap-
pointed by the governor to le the
Appeal Board for the purposes of this
Ordinance;
body of persons" means atn body politic,
corporate. or collegiat- and any com-
pany, fraternity, fellowship, or society
of persons whether corporate or not
corporate;


Incom Tae ,


ANTIGUA,





No. of 1957.


"chargeable income means the-ag regate
amount of the income of any person
from the sources specified in section 5
remaining after allowing the appro-
priate deductions and exemptions under
this Ordinance;

"Collector" means the Chief Accountant
of the ('olony and includes any officer
acting in that capacity and any other
person deputed by the Chief Accountant
for any purpose under this Ordinance;

" Commissioner neans the Commissioner
charged with the Administration of
this Ordinance;
"the Commonwealth" shall be deemed
to include those territories and their
dependencies which are named in the
First Schedule;
"Commonwealth income tax" means any
income tax charged under any law
in force in any part of the Common-
wealth other than the United Kingdom;

"company" means any company incor-
porated or registered under any law for
the time being in force in the Colony
and any company which, though in-
corporated or registered outside thw
Colony, carries on business or has an
office or place of business therein;

" guardian ". in relation to an infant, in-
cludes parent;

Person includes a body of persons;

"ordinarily resid, nt" means a person who-

(a) resides in the Colony in the-
ordinary course of his life notwith-
standing the fact that he may, from
time to time, be absent from the
Colony; or


ANTIOGUA. 2


Li~come Tax.







(b) visits the Colony so often, so
continuously and for such periods that
his visits may reasonably be regarded
as being a habit of his life; or

(c) comes to the Colony for a pur-
pose which, in the opinion of the
Commissioner, is not temporary.
"Schedule" means Schedule to this Ordi-
nance;
"section means section of this Ordinance;
"tax" means the income tax imposed by
this Ordinance;
trade includes every trade, -manufacture,
adventure or concern in the nature of
trade;
"year of assessment" means the period
of twelve months commencing on
the first day of January, 1957, and
each subsequent period of twelve
months.

PART II.

ADMINISTRATION.

3. For the due administration of this Appointment
Ordinance the Governor may appoint a Com- fadinis-
missioner and such officers and persons as may authority.
be necessary and shall furnish such Commissioner
with a warrant of appointment under his
hand.

4. (1) Every person having any official official
duty or being employed in the administration of secrecy.
this Ordinance shall regard and deal with all
documents, information, returns, assessment
lists, and copies of such lists relating to the
income or items of income of any person, as
secret and confidential, and shall make and
subscribe a declaration in the form prescr;ibil to
that effect before a Magistrate,


N' 0. of 19 3 7.


Income Tax.


8 ANTIrrJA.





ANTIGUA. 4- Incrme Tax. No. of 1957.

(2) Every person having possession of
or control over any documents, information,
returns or assessment lists or copies of such lists
relating to the income or items of income of any
person, who at any time communicates or
attempts to communicate such information or
anything contained in such doc uments, returns,
lists or copies to any person-
(a) other thant a person to whom he is
authorized bY the Governor to communicate
it; or
(/,) otherwise than for the purposes of
this Ordinance,
shall be guilty of an offence against this Ordi-
nance.
(3) Where under any law in force in any
part of the Commonwealth, provision is made for
the allowance of relief from income tax in respect
of the payment of income tax in the Colon,
the obligation as to secrecy imposed by this section
shall not prevent the disclosure to the authorized
officers of the Government in that part of the
Commonwealth of such facts na mn\v be necessary
to enable the proper relief to be given in cases where
relief is claimed from income tax in the Colony
or from income tax in that part aforesaid.

PART III.
IMPOSITION OF INCOME TAX.
Charge of 5. Income tax shall, subject to the provisions
income tax. Of this Ordinance, be payable at the Iate or rates
specified hereafter for the year of assessment
commencing on the 1.st day of January, 1957, and
for eiach subsequent year of assessment, upon the
income of any person accruing in or derived from
the Colony or elsewhere and wherher received ini
the Colony or not in respect of:--
(a) gains or profits from any trade,
business, profession, or vocation, for whatever
period of time such trade, business, profession
or vocation may have been carried on or
exereisld;






5 ANTIGUA.


(b) gains or profits from any employment,
including the estimated annual value of any
quarters or board or residence or of any other
allowance g(rantted iln reslpet of employment
whether in monrv or otherwise;
(c) the annual value of land and im-
proverments thereon used by or on behalf of
the owner or used rent free by the occupier,
for the purpose of residence or enjoyment, and
not for the purpose of gain or profit, such
annual value to be ascertained in the manner
prescribed by rules made under this Ordinance;
(d) dividends, interest or discounts;
( -) Iny pension. charge or annuity;
(i) rents, roymltvies, prfmiinis and any
other profits arising fromn property y

(q) any annual gains or profits not falling
under any of the foregoing heads:
Provided that in the case of income arising
outside of the (,lon v which is earned income or
which arises to a lp'rson who is not ordinarily
resident in the Colony. or not domiciled in the
(Clony the tax shall be payable on the amount
received in the Colony.

AhiS O(F ASSESSMENT.
6. Tax shall be charged, levied, and collected -asis of
',r each year of assesslentll upon the chargeable assessment.
income of a n person for the year inmmneiately
preceding the( year of assessment; and the assess-
ment shall be made and the tax charged notwith-
standing that a source of income may not be
assessed in the year of assessment or no income
may arise for or within the year of assessment from
a source from which income arose in the preceding
year. 11
7. Where the Commissioner is satisfied that Sperial
any person usually makes up the accounts of his periods t.
trade or bu.-ine s (on some day other than that im-
mediately preceding any year of assessment, the
Commissioner may permit the gains or profits of


Io. of 1071 A".


Income T'...







that trade or business to be computed for the pur-
poses of this Ordinance upon the income of the
year terminating on that day in the year
immediately preceding the year of assessment
on which the accounts of the said trade or business
have been usually made up:
Provided that where such permission has been
given for any year of assessment, tax shall be
charged, levied and collected for each subsequent
year upon the gains or profits for the full year
terminating on the like date in the year inilu,-di:t'.l)
preceding the year of assessment, subject to any
such adjustment as, in the opinion of the Com-
missioner, may be just and reasonable.

PART IV.
EXEMPTIONS.
Income 8. There shall be exempt from the tax--
exemptions.
(a) the official emoluments received by
the Governor of the Leeward Islands;

(b) any duty allowance paid to the
Administrator out of the public revenue of the
Colony;
(c) the income of any local authority or
trade union in so far as such income is not
derived from a trade or business carried on by
such local authority or trade union;

(d) the income of any statutory or
registered building society;
(e) the income of any ecclesiastical,
charitable, or educational institution of a public
character in so far as such income is not derived
from a trade or business carried on by such
institution;
(f) the emoluments payable to members
of the permanent consular services of foreign
countries in respect of their offices or in respect
of services rendered by them in their official
capacity;


No. of 19.157.


AN'rGUA. 6


Income Tax.






of 1957. Income Ta r. ? A NTIrA.

(g) the emoluments payable from Im-
perial funds to members of Her Majesty's
Forces and to persons in the permanent service
of the Inperial Government in the Colony
in respect of tleir offices under the Imperial
Government;
(h) wound and disability pensions granted
to members of Her M'j-ty's Forces;
(i) gratuities granted to members of Her
Majesty's Forces in respect of services render-
ed during war;
(j) the income of the Government
Savings Bank;
(k) the incomes of Ml sisters of Religion
derived from their occupation as such;
(1) capital sums withdrawn by indivi-
dtuals on retirement from any provident
society or other fund approved by the
GUovernor:
(m) in(conme arising from a scholarship
held by a person receiving full time instruc-
tion at ai university, college, school, or other
educational establishment.
The expression scholarship includes
any exhibition, burs;rv or any other similar
educational endowment;
(i ) income arising from the business of
shipping carried on by a person not resident
in the (olony provided that the (Governor
is satisfied that an equivalent exemption
from inc me tax is granted by the country
in whi,'h such person i- resident to persons
resident in the Colony and, if that country is
a country other than the United Kingdom,
to persons resident in the United Kingdom.
The expression "business of shipping"
herein means the business carried on by an
owner of ships, and for the purposes of this
definition the expression "owner" includes
charterer.
For the purposes of this Part of the
section a company shall be deemed to be
resident only in lie country in which the
central management and control of its busi-
ness is situate:







Provided that nothing in this section shall be
construed to exempt in the hands of the recipients
any dividends, intere-, bonuses, salaries or wages
paid wholly or in part ou ot of the income so
exempted.
Exemption 9. 'I '.. Governor in tCouncil imay by Order
of intest published : in lie (Gazet t prarvidei that the interest
on public payable on any loan ch:Karged ont the piub'ic revenue
loans. of the Colony shall be exempted from the tax,
either generally or only in respect of interest
payable to persons not resident in the Colony and
such interest shall as frmi, the date and to the
extent specified in the Order be exempt i. ,r.:_ly.
PART V
ASCERTAINMERNTr OF CIAUIGEABJLE -INOME.
Deductions 10. (1) For the purpose of ascertaining the
allowed. chargeable income of anvn person there shall be
(deducted all ontgoiAngs arid expenses wholly and
exclusively incturred during the year preceding the
year of assessment by such person in the pro-
ductiou of the income, including-
(a) sums paid by such person by way
of.interest t upon any oneIy borrowed by him,
where the Conmmissioner is satisfied that the
interest was paid on capital employed in
acquiring the income;
(b) rent paid by any tenant of land or
buildings occupied by him for the purpose of
acquiring tile income:
(c) where any person engaged in any
trade, business, profession or vocation has
exlpeded nv MsI in in rci'l n'i"- iy plant or
machinery ,which was u-., d or employed in
su:c trade, business, profession or vocation,
and which has become obsolete, an amount
equivalent to the cost of the machinery
replaced, after dcdnctin. from that cost such
sums as shall represent. th total de|prcciation
which has occurred i'v reason of exhaustion
(r wear and T toer since (lit date of purcliase of
such lanrt and mchiinery aind any sum
realized by lthe s.le thereof, o)r from insurance,
sah.,g or compensation moneys;


NO. of 1115;'.


ANTIGUA. 8


Income Tax.








(d) any sum expended for repair of
premises, plant and machinery employed in
acquiring the income, or for the renewal,
repair or alteration of any implement. utensil
or article so employed;
(c) bad debts incurred in aIv trade,
liuainess, profession or vocation, proved to
the saisialction of the Conmmisisionr tOi have
become bad during the year iin nidiately
preceding thii year of as~essmnint. a:ln doubt-
ful debts to the extent that they are respec-
tirvly e. tiiated to the satisfactioii ,f the
Cuioriisionellf' to hI\'av become b;id ldirini,-
the said year notwithstiandiing thmr siuch bad
or duMbtfili debts were due and payable prior
to the coinnlien iemont of tle said wvar:
I'rovided tl'hat all sums recovered during
the said y'ear onil accoiuln of amounlit- pre-
viously written off or i lowed in respect of
had or doubtful debtW shall for the purposes
of this ordinancee be treated as receipts of
the trade, business. profession or vocation
for that year;
( /) fixed annuities or other amnual pag-
inents, secured by covenaiurt fo ai period of
ait least tive consecutive. : years, in iavour of
aiivny chariable or e.iti(onal institution of
a public chliracter approved for such purpose
by the Gov (I) uinch other deductions (not being
deductions of the kindi diWillovwed by section
11) as may bI' prescribe,'
(2) (i) Notwithstanding anythini to the Rlief to
contrary, where a nV licence has hItel proprie-
leeltn Ai'2'';t(:e to Iny p'ersoni under 10/1902.
the provisions of section 3 of the
Hotels A id Ordinance, 1952, the
proprietor of the hotel to which
such licence relates shall be allow-
ed in each of any ten of the twelve
years of asses.nent next i fi. the
rear of assessment in which the
licence is granted to set' I against
the incomIe arising from the hotel
one-tenth of the capital expendi-
ture upon such hotel.


No. of 1 9,'j7


Income Ta7x.


9 ANTIGUA.






No. of 1957.


ANTrIavIA. it.


(ii) No allowance shall be made under
subsection (1) of this section in
respect of any year of assessment
later than the twelve year after
the year of assessment in which
the capital expenditure was in-
curred.
(iii) No loss incurred in connection
with any hotel in any year in
respect of which an allowance is
granted under this section, shall
be set off against profits arising
from any other trade, business or
vocation carried on by the person
to whom the allowance is granted.

(iv) In this subsection capital ex-
penditure means such aum as the
Commissioner is satisfied has been
expended on the purchase of build-
ing materials or of articles of hotel
equipment for the construction,
recoustructi, i, alteration or repair
of the hotel and u pon effecting such
construction, reconstruction, alter-
ation or repair and upon the
installation of such equipment, but
does not include any sum paid in
respect of the purchase price of
any land or of any existing hotel
or in respect of goodwill.
(v) In paragraph (iv) of this subsec-
tion the expressions building
materials and articles of hotel
equipment have the meanings
respectively assigned to them in
10119,2. section 2 of the Hotels Aid
Ordinance, 1952.
(3) The Governor in Council ma5 by rules
provide for the method of calculating or estimating
the deductions allowed under this section

Dedautions 11. For the pur-pose of :ascertaifting the
not to be (h'i...a
allowed. chareable income of any person no deduction shall
be allowed in respect of:-


I'ir me Tax'.






INo. of I.I : -e .


(a) domestic or private expenses;
(b) any disbursements or expenses not
being money wholly and exclusively laid out
or expended for the purpose of acquiring the
income;
(c) any capital withdrawn or any sum
employed or intended to be employed as
capital;
(d) any capital employed in improve-
ments:
(e) any sum recoverable under an in
surance or contract of indemnity;
(f) rent of or cost of repairs to any
premises or part of premises not paid or
incurred for the purpose of producing the
income;
(g) any amounts paid or payable in
respect of the United King dom income tax
or super-tax or Common wealth income tax.
12. (1) Xoth ithstanding anything contained Initial allow.
in section 10 and subject to the provisions of ances.
this section, where-
(a) such a person as is mentioned in
subsection (2) of this section has incurred
capital expenditure on the erection, alteration
or acquisition of a building or structure which
is or is intended to be an industrial building
or structure; or
(h) a person carrying on a trade or under-
taking (as hereinafter defined) has incurred
capital -expenditure on the provision, altera-
tion or improvement of plant or machinery
for the purposes of that trade or undertaking,
there shall be allowed in respect of his income for
the year in which such capital expenditure was
incurred an allowance (in this section referred to as
an "initial allowance') of a sum equal to one-fifth
of such capital expenditure:
Provided that it shall be lawful for such
person to carry forward such allowance from year
to year for five years in so far as may be necessary
to effectuate the allowance in full.


Income 7'ax.


11 ANTIGUA-








(2) the persons referred to in p-iagraiiph (a)
oif sl) .1-fcnrnI (1) of tlis section are plrsUon who
cnme within either of the following categories, that
is to say-
(a) a person who, at the time when he
incurs capital expenditure on the erection,
alteration or acquisition of : building or
structure which is or is intended to be an
industrial building or structure, occupies, or
intends to occupy suchi building or structure
for the purposes of a trade or undertaking
carried on by him;
(b) a person who, at the time when he
incurs such expenditure, is entitled to an
interest in such building or structure which
is reversionary to a lease held by a person
occupying or intended to occupy the build-
ing or structure for the purposes of a trade
or undertaking carried on by the lessee.
(3) Notwithstanding anything" in this sec-
tion, no initial allowance shall be made in
respect of capital expenditure incurred on the
erection, alteration or acl)iisition of a, building'
or structure if, when the building or structure
comes to he used it is not an industrial building
or structure; and where an initial allowance has
been granted in respect of capital expenditure
incurred as aforesaid in respect of a building or
structure which when it comes to be used is not
an industrial building or structure, all such addi-
tional assessments shall be made as are neces-
sary to secure that effect is given to the provi-
sions of this subsection.
(1) The provisions ol this section shall not
apply in relation to capital expenditure incurred
by a person who is entitled to set off a proportion
thereof against income by virtue of the provisions
10so. of section 10 (2) or of the Aid to Pioneer
Industries Ordinance, 1950 (hereinafter referred
to as the related provisions "):
1'rovided that if' a p':-sm by whom such
capital expenditure has been incurred shall,
before the expiration of three mn-,ths bhfure


No. of 19.57.


A NrTIGUA. 1 2


InI:tome Tax.





No. of 1957. f13


te Iin f the iniw h relevant period(, b)y instru-
ment in writing addressed to the Commissioner,
elect that the provisions of this section shall
apply in relation to such capital expenditure
in lieu of the related provision, the provisions
of this section shall so apply and the related
provision shall not apply in relation to such
capital expenditure.
In this subsection the relevant period"
means the period in which the person in relation
to whom the term is used is entitled under the
related provisions to set off against his income
a proportion of capital expenditure incurred
by him.
(5) Where an industrial building or struc-
ture, or plant or machinery in relation to which
an initial allowance has been made to any person
in accordance with the provisions of subsection
(1) of this section, is sold, destroyed or put out
of use as bein'" worn out, obsolete or otherwise
useless or no longer required, an allowance or
charge (in this section referred to as "a balanc-
ing allowance or a l:l'iii:cin charge ") shall
be made to, or as the ease may be, on, such
person in the following circumstances, that is
to saVy-
(a) where there are no sale, insurance,
salvage or compensation moneys, or where
the written down value of the asset immedi-
ately before the event exceeds those moneys,
'a bhalmciii allowance shall be made of a sum
equal to the amount of the said written down
value or, as the case iniy be, the excess thereof
over the said moneys;
(b) if the sale, insurance, salvage or
compciinsation moneys exceed the written down
value of the asset immediately b fo're the
event, a balancing charge shall be made of a
sum equal to the amount of such excess:

Provided that a balancing charge shall not
exceed the 'L'i t-* of the initial allowance and all
amounts allowed in relation to the asset as deduc-
tions in respect of income.


ACOcc~e TIXJ'


13 A,\T.TGUA.






No. of 1957.


(6) In this section-
"cost" means the net amount remaining after
deducting from the cost price any grants,
subsidies or other payments received from
third parties on account thereof;
"industrial building or structure has the
meaning assigned to it in section 13;
"trade or undertaking means any trade or
undertaking specified in p:atrgraphs (a)
to (g), both inclusive, of subsection (1)
of section 13 :
written down value means the remainder
of the cost of the asset to the taxpayer
after deducting therefrom the initial
allowance and all deductions in respect
of income.
Mai 13. (1) Subject to the provisions of this
" n. t .T '- .i
..i.. or section, in section If (ht exj-pr'esion industrial
structure." building or structure means a building or struc-
ture in use for the purposes of-

(a) a trade carried on in a mill, factory,
or other similar premises; or
(b) a transport, dock, water, refrigeration
or electricity undertaking; or

(c) a trade which consists in the manu-
facture of goods or materials or the 1,ii1,j,-tion
of goods or materials to anv process; or
(d) a trade which consists in the storage
of goods or materials wfich are to be ur-ed in
the manufacture of other goods or materials
or to be subjected in the course of a trade to
any process; or
(e) a trade which consists in the storage
of goods or materials on their arrivxdl )b sea or
air in any part of the Colony from any other
part of the Colony' or from outside the Colons;:
or

(f) a trade which consists in the carrying
on of a hotel; or


111conle T av.1L


k~ANTIGUA.* 1






No. of 1117.


(g) a trade consisting in ill or any of the
following activities, that is to say, ploughing
or cultivating land, or doing any other agricul-
tural operation on land, rearing of livestock,
or any other form of husbandry,
and in particular the said expression includes any
building or structure provided by the person
carrying on such a trade or undertaking for the
welfare of workers employed in that trade or
undertaking and in use for that purpose.
(2) For the purposes of subsection (1) of this
section a building or structure shall not be deemed,
by reason only of its falling or having fallen into
temporary disuse, to have thereby ceased altogether
to be used for one of the purposes specified in that
subsection if, immediately prior to falling into such
temporary disuse, it was in use for such a purpose
and if, during the period of such temporary disuse,
it is constantly maintained in readiness to be
brought back into use for such a purpose; but if, in
such circumstances, the building or structure at any
time during disuse ceases to be ready for use for
any of the said purposes, or if at any time, for any
reason, the disuse of the building or structure can
no longer be reasonably regarded as temporary,
then the building or structure shall be deemed to
have ceased, on the commencement of the period of
disuse, to be used for any of the said purposes.
(3) The provisions of subsection (1) of this
section shall apply in relation to a part of a trade
or undertaking as they apply to a trade or under-
taking:
Provided that where part only of a trade or
undertaking complies with the conditions set out in
the said provisions, a building or structure shall
not, by virtue of this subsection, be an industrial
building or structure unless it is in use for the
purposes of that part of that trade or undertaking.
(4) Notwithstanding anything in subsection
(1) or subsection ,(3) of this section, but subject to
the provisions of subsection (5) of this section, the
expression ,"industrial building or structure" does
not include any building or structure in use as, or


Income Tax..


15 ANTIGUA.







as part of, a dwelling house, retail shop, showroom,
or office or for iny pt pose ancillary to the pur.
poses of a dwelling house, retail shop, showroom
or office:
Provided that the provisions of this subsection
shall not apply in respect of a building or structure
in use primarily for the purposes of a trade which
consists in the carrying on of a hotel.
(5) Where part of the whole of a building or
structure is, and part thereof is not, an industrial
building or structure, and the capital expenditure
which ham been incurred on the construction of the
second mentioned part is not more than one-tenth
of the total capital expenditure which has been
incurred on the construction ct- the whole building
or str ictur'e, the wihok: building or structure and
every part thereof shall be treated as an industrial
building or structure.
Allowance for 14. In ascertaining the chargeable income of
wal t"edl any person -.. 1 in a tradi, Lbustiees, profession
or vocation, there shlll be allowed as at deduction a,
reasonable amouI'i for' the e.xhlusa.tion by wear and
tear of property owned by him, i;., .I ;'.. plant and
imachine!'y, arising out (,f the lie or temploymient of
such properLy in Ie trfle, b s. profession or
vocation during thie year iminediatelv i..i. 'i.... the
year of assessment:
Provided that, no allowance shall he made
under or by vi!r'w of the provi-ions of this section
in respect of any property plant or niachinery if,
in accordance witi the provi>i os of s section 1,
a balancing allowance is or et.n be made in respect
of the 'aid property, plant or machinery.
Allowance of 15. Where the :nouti of a loss incurred in
trade sss. the year preceding an y ye;;i f aissetsrtneit in any
trade, s, business, profesion or vocation carried on by
any person either solely or in partnership is such
that it cannot be wholly set off against his income
from all other sources for the same year. the
amount of such loss sha!l, to the extent to which it
exceeds and in conseqluence ceainnot be set off ag'aitr
his income from other sources for the same year,
be carried forward and shall, ailr. t as hereinafter


ANTMOUA. 16


.IA~ioine Tax.T


No. of 1057.,






No. of 19157.


provided, be set off against what would otherwise
have been his income for the next six years in
succession:
Provided that the amount of any such loss
allowed to be set off in computing the chargeable
income of any year shall inot be set off in computing
the chargeable income of any other year:
Provided also that in no case shall such set off
be allowed to an extent which would reduce the tax
payable for any year of assessment to less than
one-half of the amount which would have been
payable had the set:-ii i not been allowed.

INSURANCE AND SHIPPING COMPANIES.
16. Notwithstanding anything < to the con-
trary contained in this ordinance it is hereby
provided thaitt-
(0) in the case of an insurance company
(other than a life insurance company) where
the gais or profits iiccrue in part outside the
Colojn, the .I;II- or profits on which tax is
payable shall be ascertained by taking the
gross premiums and interest and other income
received or receivable in the Colony (less any
premiums returned to the insured and pre-
miums paid or re-insurances), and deducting
from the balance so arrived at a reserve for
ulnt-xpired risks at the tp rcentage adopted by
the company in relation to its operations a
whole for such risks at the end of the eal'
preceding the year of assessment, and adding
thereto a reserve similarly calculated for
unexpired-risks outstanding at the commence-
ment of the year preceding the year of assess-
ment, and from the not ntilnmIn so arrived at
deducting the actual losses (ls ess the amount
recovered in respect thereof under re-insur-
ance), the agency expenses in the (Colony and
a fair proportion of the expenses of the head
office of the company;
(b) in the case of a life insurance com-
pany, whether mutual or opprie'tary, the
gains or profits on which tax is payable shall
be the investment income less the managemwei.t
expenses (inll'liiding commission);


Specilil provi.
S1"Uns ns, to
certain com1-
pIflies, &e.
in S1li.I lee
(iCopallie-s
other ibiii
life insiirarne
c nilpanies





















Life Insu-
rance
companies.


Income Tax.


17 AN'TIGLLfA.







Provided that where such a company
received premiums outside the Colony, the
gains or profits shall be the same proportion
of the total investment income of the company
as the premiums receive-d or annuities paid in
the Colony bore to the total premiums received
or annuities paid after dedu'ting from the
amount so arrived at the agnenvc expenses in
the Colony and a fair proportion of the
expenses of the head office of the company;

Shipping (c) (i) in the case of a shipowner, the
gains or profits of his business as shipowner
shall, if he produces or causes to be produced
to the Commissioner the certificate mentioned
in paragraph (ii) of this subsection, be taken
to be a sum bearing the same ratio to the sumns
payable in respect of fares or freight for
passengers, goods, or mails shipped in the
Colony as his total profits for the relevant
accounting period shown by that certificate
bear to the gross earnings for that period;

(ii) the certificate shall be a certificate by
the Taxing Authority of the place
in which the principal place of
business of the shipowner is situated
and shall state-

(a) that the shipowner has
furnished to the satisfaction of
that Authority account of the
whole of his business; and

(b) the ratio of the gains
or profits for the relevant ac-
counting period as computed
according to the Income Tax
law of that pLice (after deduct-
ing interest on any money
borrowed and employed in
acquiring the gains and profits)
to the gross earnings of the
dshipowner's fleet or vessel for
that period;


ANTIGUA. i


Income Tax.


No. of 1957.






19 ANTIGUA.


(iii) if the gains or profits of a shipowner
have for the purpose of assessment
in the Colony under this Ordinance
been computed on any basis other
than the ratio of the gains or profits
shown by a certificate as aforesaid,
and in assessmentt hIs Ieen made
accordingly, the shipowner shall,
upon production of such certificate
at any time within two years from
the end of the year of assessment be
entitled to sunch n:djti;tineni as may
be necessary to give tfle-ct to the said
certificate and to hive anyi tax paid
in excess refunded;

(iv) in this subsection the expression
shipowner ineans an owner or
charterer of ships whose principal
place of business is situated outside
the Colony, but in a part of the
Commonwealth.

PART VI.

ASCERTAINMENT OF CHARGEABLE INCOME
AND PERSONAL RELIEFS.


17. (1) For the purpose of ascertaining the
chargeable income of any individual there shall be
allowed in respect of so much of the income as is
earned a sum equal to one-tenth of the inmount of
such earned income, provided Ie a sFuch d. ..- tion
shall not in the case of anr individual exceed
five hundred dollars: an! proividd also that
where a lo's arises in the exercise of anv
trade, Isies, p rfession or -vocation <.r a loss is
brought fIrward frod m :a i'.evious y't'ir under sec-
tion 15, no deduction shall te allowed except in
respect of the amount, if :,!y, hv Nwhichr ihe earned
income exce.t-d's s,,ch i o s or th ..reg'are amount
of such losses', as the case may be.

(2) For the purpose ,of this s crion the
expression "earned income" Inalns any income
arising in respect of any gainsor profits immedi-


lDeductjun in
case of earned
inconje.


Acmone 7ax..


of 195'.






ANTIGUA. 20 Irome Tax. No. of 1957.

ately derived by the individual from any trade,
business, profession, employment or vocation
carried on or exercised by him either as an individ-
ual or in the case of a partnership as a partner
personally acting therein, or in respect of any
pension, super:anuiation or other allowance given
in respect of past services of the individual or of
the husband or parent of the individual or given to
the individual in respect of the past services of any
deceased person whether the individual or husband
or parent of the individual shall have contributed
to such pension, superannuation or other allowance
or not after making the deductionsi referred to in
sections 1() and 14, but before allowing the other
deductions to be made in arriving at the chargeable
income.
Deduction 18. In ascertaining the chargeable income
in case of of an individual who is resident inl the Colony or
residents
or Bitish who is a British subject, there shall be allowed
subjects. a deduction of five hundred dollars.
Deduction 19. In ascertaining the chairgeabl'e income
of an individual who proves to the satisfaction
of the Commissioner that he had during the year
immediately preceding the year of assessment his
wife living with him (or wholly imatintained by him,
there shall be allowed a deduction of five hundred
dollars.
Maintenance, 20. In ascertaining the chargeable income
lowance of n individual who, proves to the satisfaction of
and alimony, the Contmissioner that he had (duriingi the year
immediately preceding the year of assessment
paid-
(a) a maintenance or separation allow-
ance or alimony pendent lite to his wife in
accordance with the terms of a registered deed
of separation or an order of any court of
competent jurisdiction; or
(b) maintenance or permanent alimony
to a previous wife whose marriage with him
has been dissolved by any court of competent
jurisdiction,
there shall be allowed a deduction of such main-
1;enance or separation allowance or such alimony.









21. (1) In ascertaining the chargeable in- Deduction
come of aIn individual who is resident in the for children.
Colony or who is a British subject and who
proves t, the satisfaction of the Commissioner
that he had living a child or children under
the age of twenty-five years at any time during
the year preceding the )year of assessment and
that he had the custody of and maintained such
child or children at his own expense he shall
be allowed the following deductions-

(a) a deduction of three hundred dollars
in respect of each child under the age of
sixteen years;

(b) a deduction of three hundred and
fifty dollars in respect of each child of the
age of twelve years and under the age of
twenty-fivi e years who is receiving full time
instruction at any college, school or other
educational establishment within the Colony;

(c) a deduction of seven hundred and
twenty dollars in respect of each child of the
age of twelve years and under the age of
twenty-five years who is receiving full time
iiistriucion at any university, college, school
or other educational establishment outside the
Colon:

Provided that the deductions under para-
gip)li.h (h,) n1mi (c) hereof shall not be in addition
to the deduction under paragraph (a) hereof:

Provided further that in the case of a child
who is entitled in his own right to an income
exceeding three hundred dollars a year, the
amount of the deduction under this section
shall be reduced by the excess of such income
over three hundred dollars. In calculating such
income no account shall be taken of the
income arising from a scholarship, bursary
or other similar educational endowment to which
the child is entitled, when it is proved to


No. of 1957.


Iconmih T7a ..


21 ANTIGUA.








the satisfaction of the Commissioner that the
income from such scholarship, bursary or endow-
ment is insufficient to mniintain and educate the
child during the period for which such scholarship,
bursary or endowment provides; in which event
there shall be allowed a deduction amounting to
the difference between the income from such
scholarship, bur'sury or endowment and the actual
cost of maintenance and education of the child but
not exceeding in any cas te the sum of seven hundred
and twenty dollars.

(2) The expression child in the preceding
subsection includes a step-child, an adopted child
aan n illegitimate child in the custody of, and
maintained by, the person charged.

Ueductionfor 22. In ascertaining the chargeable income
dependent .
relatives, of an individual who proves to the satisfaction of
the Commissioner that during the year immediately
preceding the year of assessment-

(a) he maintained at his own expense
any person being a child, brother or sister of
his or of his wife, who is incapacitated by old
age or infirmity from initainining himself, or
being his or his wife's father or mother
whether incapacitated or not, and being a per-
son whose total income from all sources does
not exceed two hundred and fifty dollars a
year. there shall be allowed a deduction of
one hundred and twe-nty-five dollars in respect
of each person whom he so maintained:

Provided that where two persona jointly
maintain aniy uch perIToni as a foresaid, the
deduction tp be made unn(er this section shall
be apportioned between them in proportion to
the amount or value of their respective contri-
butions towards the maintenance of that
person:
Provided further that this paragraph
shall apply to a claimant being a female per-
son as it applies to a claimant being a male
person with the substitution of the word
"husband for the word wife "


xo of 19k..


ANTI UA. 22


Income Tax.






No. (-f [1957G


(b) he tas a widower resident in the
Colony and that a female relative of his or of
his deceased wife was resident with him for
the purpose of having the charge and care of
any child of his or in the capacity of a house-
keeper, there shall be allowed, subject as
hereinafter provided a deduction of five
hundred dollars in respect of that female
relative-

Provided that-

(i) no deduction shall be allowed
unless the claimant proves that
no other individual is entitled
to a deduction in respect of that
female relative under the pro-
visilorT of this Ordinance or, if
any other individual is so en-
titled. that the other individual
has relinquished his claim there-
to;
(ii) no deduction shall be allowed
under this paragraph where
the female relative is a married
woman living with her hus-
band, and the husband has
claimed and been allowed a
deduction under the provi-
sions of section 19; and

(iii) not more than one deduction
of five hundred dollars shall
be allowed to any claimant
under this section in any
y ear.

23. In ascertaining the chargeable income Deduction in
of any individual who- respect of life
contribution
(a) shall have made insurance on his to Widow.'
life or the life of his wife; or "fnd. O
(b) shall have made a contribution to a
Widows' and Orphans' Pensions fund, or to
such fund or scheme as the (Jovernor may
approve,


IneOMn Tnr'.


23 A NITTOUA.





SNo. of 1957.


there shall be allowed a deduction of the annual
amount paid by him during the year immediately
preceding the yvar of assessment in respect of
such insurance premium or contributions -as
aforesaid:

Provided-
(a) that in the case of a policy securing
a capital sum on death (whether in con-
junction with any other benefit or not) the
amount of the deduction allowed shall not
exceed seven per centum of the actual
capital sum assured, and in calculating any
such capital sum, no account shall be taken
of any sum payable on the happening of
any other contingency, or the value of any
premiums agreed to be returned, or of any
benefit by way of bonus, or otherwise, which
is to be Io may be received either before or
after death, either by the person 1p iing the
premium, or by any other person, and
which is not the sum actually assured;
(b) that no such deduction shall be
allowed in respect ofl any such annual
amount of premium or contribution beyond
an amount equal to one-sixth part of the
chargeable income of such person estimated
in accordance with the provisions of this
Ordinance before making the deductions
specified in this section and in sections 19
and 21.
Poof of 24. Every person who claims a deduction
undor this Part of ti. is Ordinance shall iiake his
claim on tih prescribed form. Such deduction
shall be granted if the claim contains such
particulars and is supported by such proof as
the Commissioner may require.

Apportion. 25. (1) Where it appears to thi~ Commis-
ment of sioner that, wih a view to the avoidance or
profits or
o..mpauy reduction of tax. a cr!l pny control!ed by not
armor more than five persons has not distributed to its
membe shareholders, as dividend, profits made in any
period ending after the 1st day of January, 1957,


A.rNTlrTA 24


Income Tax..






No. of 1957.


which could be distributed without detriment to
the company's existing business, the Commis-
sioner, by notice in writing to the company, may
direct that, for the purpose of assessment to tax,
such profits shall for the period specified in the
notice be deemed to be the income of the mem-
bers, and the amount thereof shall be apportioned
among the members, and tax shall be assessed
and charged in respect of the sum so apportioned.
(2) In this section--
company controlled by not more than five
persons means a company in which-
(a) the number of shareholders is not
more than fifty; and
(6) more than half of the total shares
issued are held by not more than five per-
sons. their wives, or minor children either
directly or through nominees.
PARTNERSHIPS.
26. Where a trade, business, profession or Partuerahips.
vocation is carried on by two or more persons
jointly-
(1) the income of any partner from the
partnership shall be deemed to be the share
to which he was entitled during the year
preceding the year of assessment in the
income of the partnership (such income
being ascertained in accordance with the
provisions of this Ordinance) and shall be
included in the return of income to be made
by such partner under the provisions of this
Ordinance:
(2) (a) the precedent partner, that is
to say, the partner who of the partners
resident in the Colon-----
(i) is first named in the agreement
of partnership, or
(ii) if there is no agreement, is
named singly or with pre-
cedence to the other partners
in the usual name of the firm,
or


.Ineonie Tax.c


25 ANTIGVA.i







(iii) is the precedent acting partner,
if the partner named is not
an acting partner,
shall when required by the Commissioner,
make and deliver a return of the income of
the partnership for anvy year, such income
being' ascertained in accordance with the
provisions of this Orlditnance, and declare
therein the names and addresses of the
other partners in the firm together with the
amount of the share of the said income to
which each partner was entitled for that
year;
(b) Where no partner is resident
in the GColony, the return shall be made
and delivered by the attorney, agent,
manager, or actor of the firm resident
in the Colony.
(3) Any person who refuses, fails or neglects
to deliver anrv return required under the provisions
of this section shall be guilty of an offence against
this Ordinance.
PART VIi.
PERSONS CHANGEABLE.
Wife's 27. (1) The income of a married woman
income, living with her husband sha ll, for the purposes of
this Ordinance, be deemed to be the income of the
husband und not in her nanim nor in that of her
trustee:
Provided that that part of the total amount
of tax charged upon the ihuihand which hears the
same proportion to that totl! amiiount :s the
amount of income of the wife bore to the amount
of the total income of the Ithband and wife may,
if necessary, be collected from the wife, not-
withstanding that no assessment Ias been made
upon her.
(2) W h ie; a ;rri-,d .om n is iit living
with her husband, ech c ntr o s;lI! for all
purpo's.e. of this Ordirnince b, treated as if le or
ohe were unmarried,


ANTIGUfA.


liiiomnRi' ax.


NN0 o 95'








(3) For the purposes of this Ordinance a
married woman shall be treated as living with her
husband unless-

(a) they are separated under an order
of a court of competent jurisdiction or by
deed of separation; or

(b) they are in fact separated in such
circumstances that the separation is likely to
be permanent; or

(c) she is resident in the Colony and her
husband is not resident in the Colony:

TEMPORARY RESIDENTS.

28. Tax shall not be payable in respect of Temporary
any income arising out of the Colony and accruing reiident.s
to any person who is in the Colony for some-
temporary )Iurpose only and n(t with any intent
to establish his residence therein and who has
not actually resided in the Colony at one or more
times for a period equal in tLe whole to six
months in the year preceding the year of
assessment.

TRUSTEES, AGENTS, &c.


29. A receiver, trustee, guardian, curator,
or committee, hmrving the direction, control or
management of any property or concern on behalf
of any person, shall be chargeable to tax in respect
of the income derived from such property or
concern in like manner and to the like amount as
such person would be chargeable if he had received
such income, and every such receiver, trustee,
guardian, curator or committee shall be answerable
for doing all matters and thi:,- required to be
done under this Ordinance for the purpose of
assessment and payment of tax:
Provided that nothing in this section shall
affect the liability of any person represented by
any such receiver, trustee, guardian, curator or
committee to be himself charged to tax in his
own name,


of trusteea,
C.


X o. of -19,57.


J;7r(,md fr~0.


27 ANTIUTA,






ANTIGUA. 28 L,.om Tax. No. of 1957.

-*"',,-8 30. (1) A person not resident in the Colony
agnt of pe-r (lr 'eir lt i l. tis 5itliHn r.f' ed io a a noin-
sonresiding resil. ptelr on) whether a l 0ish subject or not,
out of the I
Colony. shall be assessable and cilh:ameable ip the name of
his trustee, guardian, curator or committee, or of
;ny attorniev, factor, ;aent. receiver, branch or
manager, whether .uch ;!mrt'rl!n';, faitntr, agent,
receiver, branch or mn ir hias thr recci> of the
income or not. in like iannie. and to the like
amount as such no,-residAent person would be
assessed and charged if he were resident in the
Colony and in the actual receipt of such income:

Provided that in tho i'ase of any individual
who is not resident in tih Colony.. and who is not
a British subject, no deduction shall be allowed
under sections 17, 8 19, 20, 21, 22 and 23.

A non-re-ident person hil be as esseable and
chargeable in respect of any iniconme arising,
whether directly. or indirectiv- throueih or from
any attorneylhilp, i'a worship i'z.gencrte, rcceivership,
branch or ina,i 1 n ,, ." and shall be so assessable
and chargeable in the lnalne of :he attorney, factor,
agent, receiver, brlnclh r ltinaigr.
(2) Wlhire a non-resident person carries on
business with a ri ieri [)r'6oi>,O antd it appears to
the Cotnmmissioncer thar owing to the close connec-
tion between the resident person and the non-
resident person, and to the substantial control
exercised by the nun-resident person over the
resident person, the course of business ]Cetween
those persons can be so arranged andi is so arranged
that the business done bv the resident person in
pursutance of his connection with the non-resident
person produces to the resident person r either no
profits or less than the ordinary profits which
might be expected to arise from that business, the
non-1resident person shall be assessable and
chargeable to tax in the name of the resident
person as if the resident person were an agent of
the non-resident person.
(3) WiNre it :. ,ars t tthe Commitssioner
hb whom their aissessiilmnt is, mnld' or t the Appeal
Board or to.the Judge by whom an appeal is heard






No. of 195'T2


that the true amount of the ains or profit of any
non-resident person ii!. .11.' w kith tax in the
name of a resident person cannot in any case
be readily ascertained, the Commissioner or
Appeal BKard or Jludge imay, if he, or thie, as the
case may be, rhink fit, a sess and cliare the
non-resident person on a fair and reasonable per-
centage of the turnover of the business done by
the non-resident person through or with the
resident person in whose namle ht is chargeable as
aforesaid. and in such case tie provisions of this
Ordinance relatingt to the delivery of returns or
particiilars by persons acting" on behalf of others
shall extend so Las to require returns ri particulars
to be furnished by the resident person of the
business so done by the non-resident person
through or with the re-.idetnt person, in the same
manne-r as returns or particulars of income to be
charged are to be delivered by persons acting for
non-resident persons:
Provided that the amount of the percentage
shall in such ease be determined having regard to
the nature of the business, and shall, when deter-
mined by the Commissioner be subject to an appeal
to the A appeal B1oard and to a Judge as provided
by sections 62 and -4.
(4) Nothing in this section shall render a
non-resi'lent person chargeable in the name of a
broker or gocneral commission agent, or other
agent when such IBroker. general commission agent
or eaent i s- no an authorise d person carrying on
the regular r aeniiv the non-resident person o0
a person chirgeahle as if lie were an agent in pur-
suance of subsections (l) and (3) of this section,
in respect of gains or profits arising from sales or
transactions carried our through such a broker
or agent.
(5) The fact that a non-resident person exe-
cutes sales or carries out transactions with other
non-residents in circumstances which would make
him chargeable in pursuance of subsections (2)
and (3) of this section in the name of a resident
person shall not of itself imalke him chargeable in
respect of gains or profits arising from those sales
or transactions.


Income Tax.


29 ANTIGUrA.








(6) Where a non-resident person is charge-
able to tax in tiLe name of any attorney, factor,
agent, receiver, branch, or manager, in respect of
any gains or profits arising from the sale of goods
or produce manufactured or produced out of the
Colonv by the non-resident person, the person in
whose name the non-resident person is so chargeable
may, if he thinks fit, apply to the Cominissioner or,
in the case of an appeal, to the Appeal Board and
to the Jld(te, to have the assessment to tax in
respect of those gains or profits made or amended
on the basis of the profits which might reasonably
be expected to have been earned by a merchant or,
where the goods are retailed by or on behalf of the
manufacturer or producer, by a retailer of the
goods sold, who had bought from the manufac-
turer or producer direct, and, on proof to the
satisfaction of the Commissioner or Appeal Board
or Juudtge of the amount of the profits on the basis
aforesaid, the assessment shall be made or amended
accordingly.

Acts &e. to 31. The person who is chargeable to tax
be done by
trustees &. under sections 29 and 30 shall be answerable for
all matters required to be done by virtue of this
Ordinance for the assessment of the income of any
person for whom he acts and for the payment of
tho tax chI LIr:,,:. thereon..

Income 32. Where a person transfers property to
erie frop a minor, either dirtcrhy or indirectly. or throulah
transferred the intervention of a trust or by any other means
to minors. whatsoever.t e 11h tpersO( still, I evertlir.eletes during
the period of the minority of the transferee, be
liable to be taxed on the income derived from such
property, or from property substituted therefore,
as if such transfer had not been made, and sub-
sequent to such period of minority, the transferor
shall continue to be taxed in respect of the income
derived from such property, or from property
substituted therefore, as if such transfer had not
been made, unless the Commissioner is satisfied
that such transfer was not made for the pur-
pose of evading the taxes imposed by this
Ordinance.


ANrTIGUA. 309


tneome Tar.~T


No. of 1,951,






No. of 1957.


88. Where a person transfers property in
trust amIn provides that the corpus of the trust
shall revert either to the trar!:eror or to such person
as he may determine att a fiitre dite. or where a
trust provide mtha during the liiftimie of the
transferor no disposition or other dealing with the
trust property shall be umde wit hot the consent,
written or otherwise, of the transferor, such person
shall nevertheless be liable to be taxed on the
income derived from the property transferred in
trust, or from property substituted therefore, as if
such transfer had not been made.

In this section "disposition includes any
trust, yr:ant. c.t .v. It., agreement or arrangement.

84. (1) Every person, who in whatever
capacity, is in receipt of any money or value being
income arising from any of the sources mentioned
in this Ordinance of or belonging to any other
person who is chargeable in respect thereof, or
would be so chargeable if he were resident in the
Colony, shall, whenever required to do so by any
notice from the Commissioner, prepare and deliver
within the period mentioned in such notice a list
in a form approved by the Commissioner, signed
by him, containing-
(a) a true rand correct statement of all
such income;
(b) the name and address of every per-
son to whom the same 'hall belong.

(2) Every person who refuses, fails or
neglects to comply with the provisions of this
section shall be guilty of an offence against this
Ordinance.


35. The manager or other principal officer
of every corporate body of persons shall he
answerable for doing all such acts, matters and
things as are required to be done by virtue of this
Ordinance for the assessment of such body and for
payment of the tax.

36. Any resident renIt. trustee, mortgagor,
or other person who transmits rent, interest, or
income derived from any other source within the


Income of
r ropewty
trand~sermir
in trust to
he inoonle of
1 ranif eror
in certaLin
ra. e4.


Lists to be
prepared by
representative
or agent.


Manager of
corp"Mat'i
hodieii of
parSon.4


Agents &c. of
non-residents
to be assessed,


Income Ta.


31 ATOA








Colony to a, nol -residett person shall be deemed
to be the ageJnt of such noiz-rcIside'nt perr on and
shall be assessed and shall pay the tax accordingly.

Inderinifiea- I
to of rep. 37. Every person auswerable under this
sdntative, Ordinance for the payment of tax on behalf of
another person mav retain out of any money
coming to his lhnds on belmlf of such other
person so much thereof as shall be sufficient to pay
such tix, and shall be and is hereby ilidemnified
against any pe-son whatsoever for all payments
made by him in pur.suance aui by virtue of
this Ordinance.

Deceased 38. When any person dies during the year
pereous. .1 .
persons preceding the year of ssesseisment, and such person
would, but for his death, have been chargeable to
tax for the yeir of assessment, or when any person
dies during the \ear of assessment or within two
years after the expiration thereof, and no assess-
inent has been made upoin himi for that ye;r, the
personal representative of such person shill be
liable to and charged with the payment of the tax
with which such person would hlive been charge-
able, and shall be answerable for doing all such
acts, matters and things as sucl person, if he were
alive, would be liable to do under this Ordinance:

Provided that in the case of a person dying
during the year preceding the year iof assessment,
if his personal representative distributes his estate
before the commencement of the eair of a-sessment,
such personal representative shall pav the tax at
the rate or rates in force at the date of distribution
of the estate, if the rate of tax for thle year of
assessment has not been fixed at that date.

PART VIII.
RATES (F TAX, IlRiiTS OF l)EUCTION, ALLOW-
ANCES FO: TAX CHARGED AND RELIEF IN
CASES OF DOUBLE TAXATION.
Rate of 39. The tax upon the chargeable income of
tax upon
individuals, every person other than a company shall be
charged at the following rates:-


ANTIGXUA. 3


171C071V TaXjIX


go. of t951,;






No. of 1957.


On every dollar of the first $480 of chargeable income
24 cents in the $
,, next $480 viz 481 to $960
5 cents in the $
S,, $480 viz 961 to $1440
71 cents in the $
..,, $480 viz 1441 to $1920
10 cents in the $
.., $480 viz 1921 to $2400
12j cents in the $
S.,, $480 viz 2401 to $2880
15 cents in the $
', $960 viz 2881 to $3840
20 cents in the $
S, $1440 viz 3841 to .520in
25 cents in the $
.. ,, $1920 viz 5201 to $7200
35 cents in the $
$,, 2400 viz 7201 to $9600
45 cents in the $
$2400 viz 9601 to $12000
50 cents in the $
S, $2400 viz 12001 to $14400
60 cents in the $
,, $2400 viz 14401 to $16800
65 cents in the $
,, $2400 viz 16801 to $19200
70 cents in the $


,, beyond $19200 75 cents in the $

40. The tax upon the chargeable income of
a company shall be charged at the rate of forty
per centum on every dollar of the chargeable
income.

41. (1) Every company which is registered
in the Colony shall be entitled to deduct from th-
amount of nmy dividend paid to nny shareholder
tnx t the rate paid or payable by the company
(double taxation relief being left out of account) on
the income out of which such dividend is paid:

Provided that where tax is not paid or pay-
able by the company on the whole income out of
which the dividend is paid, the deduction shall be
restricted to that portion of the dividend which
is paid out of income on which tax is paid or
payable by the company.


Rate of
tax upon
companies



Deduction of
tax from
dividends )f
companies.


In,'ome., Taa.


33 ANoTIVA,






No. of 1957.


(2) Every such company shall, upon payment
of a dividend, whether tax is deducted therefrom
or not, furnish each shareholder with a certificate
setting forth the amount of the dividend paid to
the shareholder and the amount of tax which the
company has deducted or is entitled to deduct in
respect of that dividend, and also, where the tax
paid or payable by the company is :illte.l by
double taxation relief rate, the tax (hereinafter in
this Ordinance referred to as the net Colonial
rate ") of the tax paid or payable by the company
after taking double taxation relief into account.

(3) In this section the expression "double
taxation relief means any credit for foreign tax
which is allowable against income tax chargeable
under this Ordinance by virtue of arrangements
having effect under section 46, and any relief
allowable under section 44 or section 45 including
any credit or relief which has been taken into
account in determining the net Colonial rate appli-
cable to any dividends received by the company.

42. Any tax which a company has deducted
or is entitled to deduct under section 41 from
a dividend paid to a shareholder, and any tax
applicable to the share to which any person is
entitled in the income of a body of persons
assessed under this Ordinance, shall, when such
dividend or share is included in the chargeable
income of such shareholder or person, be set off
for the purposes of collection against the tax
ch.r.lr.d on that chargeable income.

43. (1) Where any person pays to any other
person inot resident in the Colony mortgage or
debenture interest or any rrint, anunity or any
other annual payment which the payor is entitled
to deduct under section 10(1) in arriving at his
chargeable income, the payor shall upon paying
such interest, rent, annuity or other annual pay-
ment deduct therefrom tax at the rate of twenty
per cent on ever dollar of such interest payable to
such person and at rile rate set out in section 40 in
the case of a payment as aforesaid to a company
land the payor shall forthwith render an account to


Setting
off tax so
deducted.









Deduction of
and account-
ing for tax
on mortgage
and debenture
interest.


In~conme Tax..


ANTIGUA. 344








the Commissioner of the amount so deducted and
every such amount shall be recoverable in the like
manner as is provided in section 67.
(2) In the case of a company, the account
aforesaid shall be rendered by the manager or
other principal officer of the company.
(3) Any person who neglects to render an
account under this section shall be guilty of in
offence against this Ordinance.
44. (1) Any person who has paid, by deduc- Relief in
tion ur otherwise, or is liable to pay, tax under 'pited
this Ordinance for any year of assessment on any Kingdom
part of his'income and who proves to the satis- incolletax.
faction of the Commissioner that he has paid, by
dr-. thii or or herwise, or is liable to pay, income
tax in the United Kingdom for that year in
respect of the same part of hie income, shall be
entitled to relief from tax under this Ordinance
paid or payable by him on that part of his income
at a rate equal to the amount by which the rate of
tax appropriate to his case under this Ordinance
exceeds half the appropriate rate of United
Kingdom tax. If, however, the rate of tax appro-
priate to his case under this Ordinance exceeds the
appropriate rate of United Kingdom tax lie shall be
entitled only to relief at a rate equal to half the
appropriate rate of United Kingdom tax.
(2) For the purpose of this section, a certi-
ficate issued by or on behalf of the Commissioners
of Inland Revenue in the United kingdom shall
he receivable in evidence to show what is the
appropriate rate of United Kingdom tax in any
particular case.
(3) ,For the purposes of this section, the
expression rate of tax when aIpplied to tax paid
or payable under this Ordiinnce, means the rate
determined by dividing the amount of tie tax paid
or payable for the year (before the deduction of
the relief granted under this section) by the
amount of income in respect of which the tax paid
or payable under this Ordinanee has been charged
for that year, except that where the income which
is the subject of a claim to relief under this section


No., of TI;


AInome Taex.


35 ANTICTCIA.







is computed by reference to the provisions of
section 30 on an amount other than the ascertained
amount of the actual profits the rate of tax shall
he determined by the Commissioner.
Reliefin 4t. (1) Subject to the provisions of sub-
respect of .
Common- section (3) of this section if any person resident in
wealth the Colony who has paid, by deduction or otherwise,
income tax.
or is liable to pay tax, under this Ordinance for any
year of assessment on any part of his income, proves
to the satisfaction of the Commissioner that he has
paid, by deduction or otherwise or is liable to pay,
Commonwealth income tax for that year in respect
of the same part of his income, lie shall be entitled
to relief from tax in the Colony paid or payable by
him on that part of his income at a rate thereon to
be determined as follows:-
(a) if the rate of Commonweath income
tax does not exceed one-half of the rate of tax
appropriate to his case under this Ordinance
in the Colony, the rate at which relief is to
be given shall be the rate of Commonwealth
income tax;
(b) in any other case the rate at which
relief is to be given shall be half the rate
of tax appropriate to his case under this
Ordinance.
(2) Subject to the provisions of subsection (3)
of this section if any person not resident in the
Colony who has paid by deduction or otherwise, or
is liable to pay, tax under this Ordinance for iny.
year of assessment on any part of his income, proves
to the satisfaction of the Commissioner that he has
paid, by deduction or otherwise, or is liable to pay,
Commonwealth income tax for that year of assess-
ment in respect of the same part of his income, he
shall be entitled to relief from tax paid or payable
by him under this Ordinance on that part of his
income at a rate thereon to be determined as
follows:-
(a) if the rate of Commonwealth income
tax appropriate to his case does not exceed
the rate of tax appropriate to his case under
this Ordinance, the rate at which relief is to be
given shall be one-half of the rate of Com-
mnonwealth income tax;


No. of 1957.


ANTIGUA. 367(


Income Tax.






No. of 1957.


(b) if the rate of Commonwealth income
tax appropriate to his case exceeds the rate
of tax appropriate to his case under this
Ordinance, the rate at which relief is to be
given shlll be equal to the amount by which
the rate of tax appropriate to his case under
this Ordinance exceeds one-half of the rate
of Commonwealth income tax.
(3) No relief shall be granted in accordance.
with the provisions of subsection (I) or subsection
(2) of this section in respect of Commonwealth in-
come tax charged in any part of the Commonwealth
unless the Legislature of that part has provided for
relief in respect of tax charged on income both in
that part and in the Colony in a manner similar to
that provided for in this section.

(4) For the purposes of this section, the rate
of tax under this Ordinance shall be computed in
the manner provided by subsection (3) of section
44 and the rate of Commonwealth income tax
shall be computed in a similar manner.

(5) Where a person is, for any year of assess-
ment, resident both in the Colony and in a part
or place in which Commonwealth income tax is
Lchargeable, he shall, for the purposes of this section,
be deemed to be resident where, during the year, he
resides for the longer period.


46. (1) If the Governor in Council by
Order declares that arrangements specified in the
Order have been made with the Government of any
territory outside the Colony with a view to afford
relief from double taxation in relation to income tax
of a similar character imposed by the laws of that
territory, and that it is expedient that those arrange-
ments should have effect, the arrangements shall
have effect in relation to income tax notwithstand-
ing anything to the contrary contained in any
enactment.
(2) On the making of an Order under this
section with respect to arrangements relating to any
t *:ritur\ forming part of the Contuon'Vwealtlt


Double
Taxation
arrangements.


Income Tax.


3 7 1-,, -wriCbA.








(other than the United Kingdom) section 45 shall
cease to have effect as respects that territory except
in so far as the arrangements otherwise provide.

(3) For the purposes of this section, the rate
of tax under this Ordinance shall be computed in
the manner provided by subsection (3) of the last
preceding section and the rate of Conmnonwealth
income tax shall be computed in a similar manner.

(4) Any Order made under this section may
be revoked by a subsequent Order.

(5) Where any arrangements have effect by
virtue of this section, the obligation as to secrecy
imposed by section 4 shall not prevent the dis-
closure to any authorised officer of the Government
with which the arrangements are made of such
information as is required to be disclosed under
the arrangements.

(6) The Governor in Council may make rules
for carrying out the provisions of any arrangements
having effect under this section.

Tax Credits, 47. (1) The provisions of this section shall
have effect where, under arrangements having effect
under section 46 tax payable in respect of any
income in the territory with the Government of
which the arrangements are made is to be allowed
as a credit against t:nx payable in respect of that
income in the Colony and in this section and in
section 41 the expression foreign tax means any
tax payable in that territory which under the
arrangements is t,1 be so allowed, and the expression
"income tax" means tax chargeable under this-
Ordinance.

(2) The amount of the income tax chargeable
in respect of the income shall be reduced by the
amount of the credit:

Provided that credit shall not be allowed
against income tax for any year of assessment
unless the person entitled to the income is resident
in the Colony for that yeur.


JNTIGU-A- 38


Income Tax..


No. of 193-'1.






No. of 1957.


(3) The credit slhall not exceed lthe amount
which would be produced by computing the amount
of the income in accordance with the provisions of
this Orinance and then charging it to income tax
at a rate ascertained y dividingg the income tax
chargeable (before allowance of credit under any
arrangements having- lII. rt under section 46) on the
total income of the person entitled to the income
by the amount of his total income.
(4) Without prejudice to the provisions of
the preceding subsection, the total credit to be
allowed to a person for any year of assessment
for foreign tax under ail arrangements having
effect under section 46 shall not exceed the total
income tax payable by him for that year of
assessment, less any tax payable by him under
the provisions of section 43.

(5) In computing the amount of income-
(() no reduction shall be allowed in
respect of foreign tax (whether in respect
of the same or any other income);
(/) where the income tax chargeable
dep,'nds on tue amount received in the
Colony, the said amount shall bIe increased
by the appropriate amount of the foreign
tax in respect of the income;
(,*) where the income includes a divi-
dend and under the arrangements foreign.
tax not chargeable directly or by deduction
in respect of the dividend is to be taken
into account in considering whether any,
and if so what, credit is to he given against
the income tax in respect of the dividend
the amount of the income shall be increased
by the amount of the foreign tax not so
chargeable which falls 'to be taken into
account in computing the amount of the
credit; but notwithstanding anything in the
preceding provision; of this subsection a
deduction shall be allowed of any amount
by which the foreign tax in respect of the
income exceeds the credit therefore.


_bC(Mle Tax.rr


39 ANTIGUA.






No. of 1957.


(6) Paragraphs (a) and (b) of subsection
(5) of this section (but not the remainder thereof)
shall apply to the computation of the total income
for the purposes of determining the rate men-
tion in subsection (3) of this section, and shall
apply thereto in relation to all income in the
case of which credit falls to be given for foreign
tax under arrangements for the time being in
force under section 46.

(7) Where-

(a) the arrangements provide, in rela-
tion to dividends of some classes, but not
in relation to dividends of other classes,
that foreign tax not chargeable directly
or by deduction in respect of dividends is
to be taken into account in considering
whether any, and if so what, credit is to be
given against income tax in respect of the
dividends; and

(b) a dividend is paid which is not of
a class in relation to which the arrangements
so provide,

then, if the dividend is paid to a company which
controls, directly or indirectly, not less than one
half of the voting power in the company paying
the dividend, credit shall be allowed as if the
dividend, were a dividend of a class in relation
to which the arrangements so provide.

(8) Credit shall not be allowed under the
arrangements against income tax chargeable in
respect of the income of any person for any
year of assessment if he elects that credit shall
not 'be allowed in the case of his income for
that year.

(9) Any claim for an allowance by way of
credit shall be made not later than two years
after the end of the year of assessment; and in the
event of any dispute as to the amount allowable
the claim shall be subject to objection and
appeal in like manner as a assessment.


ANUTIGUA. 40


Iv comes Tax.







(10) Where the amount of any credit given
under the arrangements is rendered excessive
or insufficient by reason of any adjustment of
the amount of any tax payable either in the
Colony or elsewhere, nothing in this Ordinance
limiting the time for making of assessment or
claims for relief shall apply to any assessment
or claim to which. the adjustment gives rise,
being an assessment or claim made not later
than two years from the time when all such
assessments, adjustments and other determina-
tions have been made, whether in the Colony
or elsewhere, as are material in determining
whether any, and if so, what credit falls to
be given
48. (1) Where tax paid or payable by Deductions of
a company is affected by double taxation relief set-off under
section 42 and
the amount to be set off under section 412, or to refund under
be repaid under section 73, in respect of the section 73.
tax deductible from any dividend paid by the
company shall be reduced as follows:-
(a) if no tax is chargeable on the
recipient in respect of the dividend, the
reduction shall be an amount equal to tax
on the gross dividend at the rate of double
taxation relief applicable thereto;
(b) if the rate of tax chargeable on the
recipient in respect of the dividend is less
than the rate of double taxation relief
applicable to the dividend, the reduction
shall be an amount equal to tax on the
gross dividend at the difference between
those two rates. "
(2) For the purposes of this section-
(a) if the income of the person charge-
able includes one dividend such as is men-
tioned in subsection (1) of this section, that
dividend shall be deemed to be the highest
part of his income;
(b) if his income includes moro than
one such dividend, a dividend shall be deemed
to be a higher part of his income than


No. of 1957.


Income Tax.


41 ANTIGUAi







another dividend if the net Colonial rate
applicabL! to the former dividend is lower
than that applicable to the latter dividend;
(c) where tax is chargeable at different
rates in respect of dill,-r iit, parts of any
such dividend, or where tax is chargeable
in respect of some part of any such dividend
and is not chargeable in respect of some
other part thereof, each part shall be
deemed to be a separate dividend;
(d) the expression double taxation
relief" has the same meaning as in section
41, and the expression the rate of double
taxation relief" means the rate which
represents the excess of the rate, of tax
deductible from the dividend over the net
Colonial rate applicable thereto.
PART IX.
RETURNS, BY WHOM TO BE MADE.
Returns of 49. (1) It shall be the duty of every person
personal
incomes. chargeable with tax to deliver to the (Coninissioner
on or before the prescribed date in each year a true
and correct return of the whole of his income from
every source whatever for the year immediately
preceding the year of assessment and if absent from
the Colony to give the name and address of an
agent residing in the Colony.
(2) Any person who wilfully fails to comply
with the provisions of this section shall be guilty
of an offence against this Ordinance.
Official infor- 60. (1) The Commissioner may require any
fmaion and officer in the employment of the Government or
official
secrecy. anly municipality or other public body to supply
such particulars as maiy be required for thfe purposes
of this Ordinance and which nmay be in the posses-
sion of such oilicer: Provided that no' such officer
shall by virtue of this section be obliged to disclose
any particulars as to which lie is under any statutory
obligation to observe secrecy.
(2) The Commissioner may by notice in
writing require any employer to fiurlish them
within reasonable time with a return for iilny year
Containing-


IA NTIcta. 42


! i omne Tax.


No. of 1957.







(a) the names and places of residence of
all persons employed by him; and
(b) the payments and allowances made to
those persons in respect of that employment,
except persons who are not employed in any
other employment and whose remuneration in
the employment for the year does not exceed
five hundred and forty dollars.

The expression "remuneration" in this sub-
section shall be deemed to include not only moneys
paid as salary, wages, overtime, or bonus, but also
the annual value of any residence, quarters, board
and ]I,1~; ,, or other allowances in kind received
by an employee in respect of his services.

(3) VWhere the employer is a body of persons,
the manager or other principal officer shall be
deemed to be the employer for the purposes of this
section, and any director of a company, or persons
engaged in the management of a company, shall be
deemed to be a person employed.

(4) Returns required under the provisions of
this section shall be in the form approved by the
Commissioner.

(5) Any person who refuses or neglects to
deliver any return required under the provisions of
this section shall be guilty of an offence against this
Ordinance.

51. (1) The Commlissioner may, by notice, Powor of
require any person, or tllh attorney of any person, to quioner
or the secretary. attorney, manager, agent or other returns.
principal officer of a company residing in the
Colony, to make returns under this Ordinance
within the time specified in such notice.

(2) Any person who, after being required by
the Commissioner to make a return, neglects to do
so within the time specified, shall, whether or not
any liability to tax is involved, be guilty of an
Pffence against this Ordinance.


No. of 19W.-


Income Tax.


43 A,-;TIGUA.






No. of 1957.


Powprof 52. (1) The Cominissioner may, by notice
,moi; in writing, r quire an'y Iprson to furnish him
require within a specified time with a return and such
returns a particulars as he may require for the purposes of
and produc- this Ordinance with respect to the income of such
tion of docu-
mentary person.
evidence.
(2) Any person who neglects duly to furnish
such returns or particulars shall be guilty of an
offence against this Ordinance.
(3) The Commissioner may, by notice in
writing, require any person to attend before him
and give evidence with respect to his income, and
to produce all books or other documents in his
custody or under his control relating to such
income.
(4) Any person who, without lawful excuse,
refuses or neglects to attend or give evidence in
pursuance of such notice or to produce such books
or other documents or who refuses to answer any
lawful question touching the matters under con-
sideration or knowingly or wilfully gives any false
evidence under this section, shall be guilty of an
offence against this Ordinance.
NOTICES.
signature of 53. (1) Every notice to be given by the
notices. Commissioner under this Ordinance shall be signed
by the Commissioner or by some person or persons
from time to time appointed by him for that
purpose, and every such notice shall be valid if the
signature of the Commissioner or of such person or
persons is duly printed or written thereon:
Provided that any notice in writing under
this Ordinance to any person requiring him to
furnish particulars to the Commissioner or any
notice under this Ordinance requiring the attend-
ance of any person or witness before the Commis-
sioner, shall be personally signed by the Commis-
sioner or by any person duly authorised by him..
(2) A signature attached to any notice and
purporting to be the signature of any person so
appointed shall be taken to be the signature of that
person until the contrary be shown,


Jyjcome Tax.


NT" i G V 444






1o. of 19.'7.


(3) Every notice required to he given by the
Appeal Board shall be valid if signed by the
Chairman or the Secretary.

54. Notice may be served on a person Service of
either personally or by being sent through registered notices.
post to his last known business or private address,
and shall in the latter case be deemed to have been
served, in the case of persons resident in the Colony,
not later than two days succeeding the day when
posted, and in the case of persons not so resident,
one month succeeding the day on which the notice
would have been received in the ordinary course of
the post, and in proving such service it shall be
sufficient to prove that the letter containing the
notice was properly addressed and posted.


56. (1) Where the person to whom there
has been addressed a letter containing any notice
which may be given under the provisions of this
Ordinance refuses to accept delivery of such letter,
or is informed of the fact that there is a letter
awaiting him at a Post Office and such person
refuses or neglects to take delivery of such letter,
such notice shall be deemed to have been served
upon him on the date on which he was informed
that there was a letter awaiting him at a Post
Office.


Refusal or
neglect to
accept letters.


(2) Every person who refuses or neglects to
take delivery of a letter addressed to him shall be
guilty of an offence against this Ordinance.

PART X.
ASSESSMENT AND ASSESSMENT LISTS.

56. (1) The Commissioner shall proceed commissioner
to assess every person chargeable with the tax as to make
asse6siment9.
soon as may be after the date prescribed for
delivering the returns,
(2) Where a person has delivered a return,
the Commissioner may-
(a) accept the return and make an
assessment accordingly; or


11200ome Tnaiv.


45 ANTTGOUA.






ANTTGUA. 46m


(/h) refuse to accept the return and, to
the best of his judgment, determine the
amount of the chargeable income of the
person and assess him a;c,'irdini,4y.

(3) Where any transaction which reduces
or would reduce the amount of tax payable by
any person is artificial or fictitious, or where
effect has not, in fact, been given to any disposi-
tion, the Commissioner may disregard any such
transaction or disposition, and the persons con-
cerned shall he assessable accordingly.
In this section disposition includes any
trust, grant, covenant, agreement or arrange-
ment.
Estimate. (4) Where a person has not delivered a
return and the Commissioner is of the opinion
that such person is liable to pay tax, he may,
according to the best of his judgment, determine
the amount of the cha:rgeable income of such
person and assess him accordingly, but such
assessment shall not affect any liability otherwise
incurred by such person by reason of his failure
or neglect to deliver a return.

Appointment 57. For the purpose of facilitating the
of agent in
the United assessment of the income of persons residing in
Kingdom. the United Kingdom, the Governor ,iwi, appoint
an agent in the United Kingdom, who shall
make enquiries on behalf of the Commissioner
in respect of any such person as may npply to be
dealt with through such agent, and shall ascer-
tain and report to the Commissioner the amount
of the chargeable income of such person in
accordance with this Ordinance, and shall for-
ward to the Commissioner the accounts and
computation upon which his report is based.
The Commissioner, on receipt of the report,
shall enter the amount reported in the assess-
ment list:
Provided that if it appears to the Commis-
sioner that an error has occurred in the accounts
or computation he may refer the report back for
further consideration:


7noolne, Tax..


1\ of 1057.






No. of 1957.


Provided also that nothing in this section
shall affect the right of appeal to the Appeal
Board and to a Judge in the Colony conferred by
sections 62 and 64.
58. (1) After completing their assess- ists of
ments, the Commissioner shall prepare lists of assessed.
persons assessed to tax.
(2) Such lists (hereinafter called the assess-
ment lists) shall contain the names and addresses
of the persons assessed to tax, the amount of the
chargeable income of each person, the amount of
the tax payable by him, and such other particu-
lars as may be prescribed.
59. (1) The Commissioner shall cause to Notices to
be served personally on or sent by registered post be serTve
on persons
to each person whose name appears on the assessed.
assessment lists a notice addressed to him at his
usual place of abode or business stating the
amount of his chargeable income and the amount
of tax payable by him, and informing him of his
rights under the next subsection.
(2) If any person disputes the assessment
he may apply to the Commissioner, by notice of
objection in writing, to review and to revise the
assessment made upon him. Such application
shall state precisely the grounds of his objections
to the assessment and shall be made within
fifteen days from the date of the service of the
notice of assessment:
Provided that the Commissioner upon being
satisfied that owing to absence from the Colony,
sickness or other reasonable cause, the person
disputing the assessment was prevented from
making applicationn within such period, shall
extend the period as may be reasonable in the
circumstances.
(3) On receipt of the notice of objection
referred to in subsection (2) of this section, the
Commissioner may require the person giving the
notice of objection to furnish such particulars as
the commissionerr may deem necessary with
respect to the income of the person assessed and
to produce all books or other documents in his


Income Taxs.


47 ILNTTGUA






SI.No of 1957.


custody or under his control relating to such
income and may summon any person who he
thinks is able to give evidence rne-p.ctingg the
assessment, to attend before him, and may
examine such person (except the clerk, agent,
servant or other person confidentially employed
in the affairs of the person to be charged) on
oath or otherwise.
(4) In the event of any person assessed,
who has objected to an assessment made upon
him, agreeing with the Commissioner as to the
amount at which he is liable to be assessed, the
amount so agreed shall be the amount at whidh
such person shall stand assessed, and the assess-
ment shall be confirmed or amended accordingly:
Provided always, that in the event of any
person who under subsection (2) of this section,
has applied to the Commissioner for a revision of
the assessment made upon him failing to agree
with the Commissioner as to the amount at
which he is liable to be assessed, his right of
appeal to the Appeal Board and to a Judge
under the provisions of!this Ordinance, against
the assessment made upon him, shall remain
unimpaired.

ADDITIONAL ASSESSMENTS.
60. Where it appears to the Commissioner
that any person liable to tax has not been assessed,
or has been assessed at a less amount than that
which ought to have been charged, the Commis-
sioner may, within the year of assessment or within
six years after the expiration thereof, assess such
person at such amount or additional amount as
according to his judgment ought to have been
charged, and the provisions of this Ordinance as to
notice of assessment, appeal, and other proceedings
under this Ordinance shall apply to such assess-
ment or additional assessment and to the tax
charged thereunder:
Provided that where any form of fraud or
wilful default has been committed by or on behalf
of any person in connection with or in relation to
tax, assessments and additional assessments on that
person to tax for that year may, for the purpose of


Omissions and
undercharges
may be
rectified.


,NTIGUA. 48S


Income .Prax.!






No. of 195 (.


making good to the crown any loss of tax attri-
butable to the fraud or wilful default, be amended
or made as aforesaid at any time.

ERRORS IN ASSESSMENTS AND NOTICES.

61. (1) No assessment, warrant or other
proceeding purporting to be made in accordance
with the provisions of this Ordinance, shall be
quashed, or deemed to be void or voidable, for want
of form, or be affected by reason of a mistake,
defect, or omission therein, if the same is in
substance and effect in conformity with or according
to the intent and meaning of this Ordinance or any
Ordinance amending the same, and if the person
assessed or intended to be assessed or affected
thereby is designated therein according to common
intent and understanding.


Assesswrents
and other
proceed-
ings not void
by reason of
errors therein
in names and
descriptions.


(2) An assessment shall not be impeached or
affected-

(,') by reason of a mistake therein as to-

(i) the name or surname of a
person liable; or
(ii) the description of any
income: or
(iii) the amount of tax charged;

(b) by reason of any variance between
the assessment and the notice thereof:

Provided that in cases of assessment the notice
thereof shall be duly served on the person intended
to be charged, and such notice shall contain, in
substance and effect, the particulars on which the
assessment is made.

PART XI.

APPEALS.

62. (1) A person .:iLC.ri-.vt d by an assessment Appealstothe
made upon him may appeal against the assessment ppea Board
n ,against assess.
to an Appeal Board (hereinafter called the Board) ments,
constituted as provided in section 63,


Income rw.~


4 xTI i






No. of 1957.


(2) The provisions of subsections (2), (5),
(6), (8) and (12) of section 64 shall apply to
appeals to the Board under this section in the same
way as they apply to appeals under section 64 as if
references to a Judge in the said subsections were
references to the Board.
(3) Notice of an appeal under this section
shall be given in writing to the Commissioner
within fifteen days from the date of the refusal of
the Commis.ioner to amend the assessment as
desired:
Provided that, notwithstanding the lapse of
such peri )d of fifteen days, any person may appeal
against the said assessment if he shows to the
satisfaction of the Board that, owing to absence
from the Colony, sickness or other reasonable cause
he was prevented from giving notice of appeal
within such period, and that there has been no
unreasonable delay on his part.
(4) In the event of any person assessed, who
has appealed against an assessment made upon him,
agreeing with the Board as to the amount at which
he is liable to be assessed, the amount so agreed
shall be the amount at which such person shall
stand assessed, and the assessment shall be con-
firmed or amended accordingly:
Provided that in the event of any such person
failing to'agree with the Board as to the amount
at which he is liable to be assessed, his right of
appeal to a J iidge under the provisions of this
Ordinance, against the assessment made upon him,
shall remain unimpaired.
Constitution 63. (1) The Board shall consist of such
of Board. persons who shall be appointed by the Governor
and shall hold office for such period as the Governor
may think fit.
(2) The Board shall meet as often as circum-
stances may require. Three members shall form
a quorum.
(3) The Board shall appoint one of the
members to be chairman and every decision of the
Board shall be signified under the hand of the
chairman,


ANTIGUA,. 50


lnconze Tax.






No. of 1957.


(4) The Governor shall appoint some person
to be secretary to the Board and all notices and
documents other than decisions of the Board may
be signified under the hand of the secretary.

(5) The Governor may make rules prescribing
the proceedings to be followed in the conduct
of appeals before the Board.

64. (1) Any person who, being aggrieved Appeals to
by an assessment made upon him, has failed to Judge against
i ,1 assessments.
agree with the Board in the manner provided in
subsection (4) of section 62 may appeal against the
assessment to a Judge upon giving notice in writing
to the Commissioner within fifteen days from the
date of the refusal of the Board to amend the
assessment as desired:

Provided that, notwithstanding the lapse of
such period of fifteen days, any person may appeal
against such assessment if he shows to the satis-
faction of a J judge that owing to absence from the
Colony, sickness or other reasonable cause, he was
prevented from giving notice of appeal within such
period, and that there has been no unreasonable
delay (on his part.

(2) Every person appealing shall attend
before the Judge on the day and at the time fixed
for the hearing of his appeal:

Provided always that if it be proved to the
satisfaction of the Judge that owing to absence
from the Colony, sickness or other reasonable cause,
any person is prevented from attending in person
at. the hearing of his appeal on the day and at the
time fixed for that purpose, the Judge may post-
pone the hearing of the appeal for such reasonable
time as he thinks necessary for the attendance
of the appellant, or he may admit the appeal to be
made by any agent, clerk or servant of the appel-
lant, on his behalf.

(3) Either party to an appeal may be repre-
sented by counsel or solicitor at the hearing of
such appeal.


Income T7hc.


;Si ANTIGUA`







(4) Seven clear days' notice shall, unles rules
made hereunder otherwise provide, be given to the
Commissioner of the date fixed for the hearing of
the appeal.
(5) The onus of proving that the assessment
complained of is excessive shall be on the appellant.
(6) If the Judge is satisfied that the appel-
lant is overcharged he nnmy reduce the amount of
assessment by the amount of the overcharge, and
if he is satisfied that the appellant is undercharged
he may increase the iraount of the assessment by
the amount of the undercharge.
(7) Notice of the amount of tax payable
under the assessment as determined by the Judge
shall be served by the Commissioner upon the
appellant.
(8) All appeals shall be heard in camera,
unless the Judge shall, on the application of the
appellant, otherwise direct.
(9) The costs of the appeal shall be in the
discretion of the Judge hearing the appeal and
shall be a sum fixed by the Judge.
(10) The decision of the Judge hearing the
appeal shall be final:
Provided that the Judge hearing such appeal
may, if he so desires, and shall, on the applica-
tion of the appellant or the Commissioner, state
a case on a question of law for the opinion of the
Court of Appeal for the Windward Islands and
Leeward Islands.
(11) The Chief Justice may make rules
governing such appeals and providing for the
method of tendering evidence and appointing
places for the hearing of such appeals and
prescribing the procedure to be followed on
a case being stated:
Provided that rules governing such appeals
made by virtue of the Income Tax Ordinance,
611924. 1924, shall be deemed to have been made under
this Ordinance and shall continue in force, so
far as the same may not be rendered inapplicable
by this Ordinance, until other provisions shall be
made under or by virtue of this Ordinance.


ANTIGVAd. 52


Income Tax.


No. of I'Iib'j








(12) Notwithstanding anything contained
in subsection (2) of section 65, if the Judge is
satisfied that tax in accordance with his decision
upon the appeal may not be recovered, the
Judge may require the appellant forthwith to
furnish such security for payment of the tax, if
any, which may become payable by the appellant
as may seem to the Judge to be proper. If such
security is not given the tax assessed shall
become payable forthwith and shall he recover-
able forthwith by suit by the Collector in his
official name as well as in the manner provided
by section 67.
PART XII
COLLECTION, RECOVERY AND REPAYMENT OF TAX.

65. (1) The Commissioner shall from Extracts from
time to time forward to the Collector certified lto e"tobe
extracts from the assessment lists containing the
names and addresses of the persons assessed
together with the amount of tax payable by
each person.
(2) The tax appearing in the lists referred
to in subsection (1) of this section shall be
payable on or before the prescribed date.
(3) The collection of tax shall, in cases
where notice of an objection or an appeal has
been given, remain in abeyance until such
objection or appeal is determined:
Provided that the Collector may in such
case enforce payment of that portion of the tax
(if any) which i. not in dispute.
(4) Where payment of tax in whole or in
part has been held over pending the result of
a notice of objection or of an appeal, the tax
outstanding under the assessment as determined
on such objection or appeal, as the case may be,
shall be payable within thirty days from the
day on which the objection or appeal was deter-
mined, and if such tax is not paid within such
period, payment thereof iin tv be enforced under
the provisions of this Ordinance.


i4 0 of 1957.


' l


Income Tax.








'.,,., for 66. If any tax is not paid on or before
o ta t"1t the prescrii)ei date or, in cases where notice of
enforcement an objection or an appeal has been given, within
of payment. thirty avs front the da.y on which the objection
or appeal was determined, a sum equal to five
per centum of the amo': t of the tax payable
shall be added thereto, and t 'e provisions of this
Ordinance relating to the collection and recovery
of tax shall apply to the collection and recovery
of such sum.

Recovery 67. In the event of any tax or any
oftportion thereof not being paid on or before the
date fixed by the last preceding section it shall
be lawful for the Collector in his official name
to sue for and recover the tax or such portion
thereof as a civil debt in a Court of competent
jurisdiction or to issue a warrant under his hand
directed to the Provost Marshal of the Colony
setting out in the same or in a schedule thereto
the several sums due on account of thI>: tax from
the persons against whom the warrant is directed.

Provost 68. Immediately on receipt of the warrant
Marshal to
evy on and the Provost Marshall shall proceed to levy
sell goods, upon the goods, chattels and lands of the
chattels and
lands. persons against whom the warrant is directed
and to sell in the manner provided in section 69
so much of the same as may be required to
satisfy the several sums due on account of the
tax from the persons against whom the warrant
is directed.

Sale to be 9. Every sale under this Ordinance shall
auion, be by public auction held at such time and
place as the Provost Marshal shall direct, and
notice of such sale shall bo given in the Gazette
for two consecutive weeks before theday of sale.

70. The proceeds of the sale shall be
applied to the payment of the tax due and the
expenses of levy and sale and the surplus, if a"ny,
shall be paid on application to the pIlNoi
entitled thereto.


AWNTIGVA. 5


Income Tax.


N 0. of 1957.






No. of 1957.


71. (1) There shall be paid to the ?rovost Commission
MAirs1l in respect of the duties performed ,~s,,t
by him under this Ordinance a commission at
the rate of two and a half per centum over and
above the other expenses of the levy and sale on
the net proceeds of any sale under this Ordinance.

(2) All sums of money received or recovered
by the Provost marshall as commission shall be
paid into the Treasury.

72. (1) If in any particular case the Recovery
Commissioner has reason to believe that a person oa fsm
who has been assessed to tax may leave the nent of
Colony before such tax becomes payable without Pea. the
having paid such tax, he may by notice in Colony.
writing to such person demand payment of such
tax within the time to be limited in such notice.
Such tax shall thereupon be payable at the
expiration of the time so limited and shall, in
default of payment, unless security for payment
thereof be given to the satisfaction of the
Commissioner, be recoverable forthwith in the
manner provided by this Ordinance.

(2) If in any particular case the Commis-
sioner has reason to believe that tax upon any
chargeable income may not be recovered, he
may at any time and as the case may require-
(a) forthwith by notice in writing
require any person to make a return and to
furnish particulars of an y such income
within the time to be specified in such
notice; and
(b) make an assessment upon such
person in the amount of the income return-
ed, or if default is made in making such
return or the Commissioner is dissatisfied
with such return, in such amount as the
Commissioner may think reasonable,
and may by notice in writing to the person
assessed require that the tax be paid forthwith
or that security for the payment of the tax
assessed be forthwith given to the satisfaction
of the Commissioner.


Income Tady.


55 Axrini\.






a No. of 1957.


ANTIGUA.
Charging
tax before
year of
assessment.


(3) Notwithstandiing any of the provisions of
this Ordinance if in any 1,prticular case thi Com-
missioner has reason to believe that tax upon any
income chargeable to such tax may not be recover-
ed, he may at any time-
(a) by notice in writing to the person by
whom the tax would be payable determine a
period for which tax shall be charged and
require such person to render within the time
specified therein returns and particulars of
such income for that period;
(b) make an assessment upon such per-
son in the amount of the income returned, or
if default is made in making a return, or the
Commissioner is dissatisfied with such return,
in such amount as the Commissioner may
think reasonable.
(4) Notice of assessment made in accordance
with the provisions of subsection (2) and (3) of
this section shall be given to the person assessed
and any tax so assessed (in accordance with the
provisions of sub-sections (2) and (3) of this sec-
tion) shall be payable on demand made in writing
under the hand of the Commissioner, and shall in
default of payment, unless security for the pay-
ment thereof be given to the satisfaction of the
Commissioner, be recoverable forthwith.

(5) Any person who has paid the tax in
accordance with a demand made by the Commis-
sioner or who had given security for such payment
under subsections (2) and (3) of this section shall
have the rights of objection and appeal conferred
by sections 59, 62 and 6-1, and the amount 1paid by
him shall be adjusted in accordance with the
result of any such objection or appeal.
(6) The provisions of subsections (2) and
(3) of this section shall not affect the powers
conferred upon the Commissioner by section 60.
73. (1) If it is proved to the satisfaction
of the Commissioner that any person for any year
of assessment has paid tax, by deduction or other-
wise, in excess of the amount with which he is


Circumstances
under which
repayment
may be made.


TInceome Tax.







properly chargeable, such person shall be entitled
to have the amount ,o paid in excess refunded.
Every claim for repayment under this section shall
be made within six years from the end of the year
of assessment to which the claim relates. The
Commissioner shall give a certificate of the amount.
to he repaid and upon the receipt of the certificate
the Chief Accountant shall cause repayment to be
made in conformity therewith.
(2) Except as regards sums repayable on an
(ilj-.. i.,n or appeal no repayment shall be made
to any person in respect of any year of assessment
as regards which that person has failed or neglected
to deliver a return or has been assessed in a sum
in excess of the amount contained in his return:
Provided that he has received notice of the
assessment made upon him for that year, unless it
is proved to the satisfaction of the Commissioner
that such failure or neglect to deliver a true and
and correct return did not proceed from any fraud
or wilful act or omission on the part of that person.

PART XIII
GENERAL.
74. (1) Any person who, for the purpose Falke state-
of obtaining any deduction, rebate, reduction, or ments arn
repayment in respect of tax for himself or for any
other person, or who in any return, account, or
particulars made or furnished with reference to
tax, knowingly makes any false statement or false
representations, shall be guilty of an offence and
shall be liable on summary conviction to a fine not
exceeding two thousand five hundred dollars or to
imprisonment, with or without hard labour for
a term not exceeding six months.
(2) Any person who aids, abets, assists,
counsels, incites, or induces another person-
(a) to make or deliver any false return
or statement under this Ordinance, or
(6) to keep or prepare any false accounts
Sor particulars concerning any income on
which tax is payable under this Ordinance,


hm~ome It'a~x.


5 7 A N TM U,%.~


, of 19,57.








shall be guilty of an offence and shall be liable on
summary conviction to a fine not exceeding two
thousand five hundred dollars or to imprisonment,
with or without hard labour, for a term niot
exceeding six months.
Boons of
account to 75. Any person engaged in any business by
be kept. way Of trade carrying a; stock in trade in excess
of five hundred dollars or in any profession shall
keep in the. English language proper books of
account sufficient to record all transactions necessary
in order to ascertain the gains and profits made or
the loss incurred in each such trade, business
or profession, and any such person whe-fails to
comply with the provisions of this section shall
be guilty of an offence against this Ordinance, and
in addition to any penalty incurred he shall be
liable to pay any tax to which he may be assessed
under the provisions of this Ordinance.
Failure to 76. Any person who refuses or neglects to
erformddty. perform any duty required to be performed under
this Ordinance shall be guilty 4f an offence against
this Ordinance.
Limitation of 77. (1) Pr)secutions for offences under this
time for
prosecutions. Ordinance may be commenced at any time within
two years next after the cause of complaint arose.
(2) The time limited by subsection (1) of
this section for commencing prosecutions shall,
where any form of fraud or wilful default has been
committed by the offender or on his behaif in
connection with or in relation to tax, be excluded
so as to authorise the commencement of such
prosecutions at ;ly time within two years from the
final determinatii.n of the amount of tax covered
by the assessment. For the purposes of this sub-
section the amount of the tax covered by any
assessment shall not be d(lemed to be finally
determined until that, assessment can no longer be
varied whether by the Commniissioner, or on appeal
by the Appeal Board or by the order of any court.
Governor in 78. The Governor in Council may remit-
Council may
remit tax. (a) the whole or any part of the tax
pi'yable by any person;


ANTIGUAl. 58


Income Tax.


No. of 19,57.








(b) any penalty, fee or charge imposed
for or as the result of non-payment thereof,
including any expenses of levy and sale and
of commission payable to the Provost Marshal
if the Governor in Council is satisfied that it
is just and equitable to do so.
79. The provisions of this Ordinance shall saving for
not affect any criminal proceedings under any other criminal
proceedings.
Ordinance or law.
80. Any person guilty of an offence against Penalties for
this Ordinance shall, unless some other penalty is offences.
specifically provided for such offence, be liable on
summary conviction to a penalty not exceeding
five hundred dollars, and in default of payment to
imprisonment with or without hard labour, for a
term not exceeding ,ix months.
81. The Governor in Council may make kules.
rules generally for carrying out the provisions of
this Ordinance, and may, in particular by those
rules provide-
(a) for the form of returns, claims, state-
ments and notices under this Ordinance;
(b) for the deduction and payment of
tax at the source in respect of emoluments
and pensions payable out of the revenue of the
Colony;
(c) for any such matters as are authorised
bythis Ordinance to be prescribed; and
(d) for any other matter or thing,
whether similar or not to those above-
mentioned, in respect of which it may be
expedient to make rules for the purpose of
carrying this Ordinance into execution.
(2) All rules purporting to be made in pursu-
ance of this section shall be published in the Gazette
and shall come into operation on such publications
or at such other time as may be named in such
rules.
(3) If any person fails to comply with or
contravenes the provisions of any rule under this
Ordinance he shall be guilty of an offence against
$his Ordinance,


'No. of 1957.


Income Tlax.


59 AN~TIGib-,








Variation 82. The Governor in Council may from
of First
Schedule, time to time by Order published in the (;azett
alter, vary or in any manner amend the First
Schedule.
Repeal and 83. The Ordinances set out in the Second
Savings. Schedule are hereby repeald to the extent specified
in the third column of that Schedule:
Provided that all rules made under the
Income Tax Ordinance, 1945 and in force at
the time of the coming into operation of this
Ordinance shall be deemed to have been made
under this Ordinance and shall continue in force
until other provision shall be made by virtue of
this Ordinance.


President.

Passed the Legislative Council this day of
1957.


Clerk of the Councid.


ANITGUA. 60


Income Tax.


No of 1957.






No. of 1957. Income Tax. 61 ANTIGUA.

FIRST r'llE ILE.


Aden
Anglo-Egyptian Sudan
Australia
Bahamas
Barbados
Basutoland
Bechuanaland
Bermuda
British Guiana
British Honduras
British Solomon Islands
British Virgin Islands
Brunei
Canada
Ceylon
Channel Islands
Cyprus
Dominica
Falkland Islands
Federation of Malaya
Fiji
Gambia
Gibraltar
Gilbert and Ellice Islands
Ghana
Grenada
Hong Kong
India
Isle of Man
Jamaica
Kenya
Malta
Mauritius
Montserrat
New Hebrides
New Zealand
Nigeria
North Borneo
Northern Rhodesia
Nyasaland Protectorate
Pakistan
Saint Christopher Nevis and Anguilla
St. Helena
St. Lucia
St. Vincent
Sarawak
Seychelles
Sierra Leone
Singapore
Somaliland Protectorate
Southern Rhodesia
South West Africa






No. of 1957.


FIRST SCHEDULE-(Cot, 'r).


Swaziland
Tanganyika
Tonga
Trinidad and Tobago
Uganda Protectorate
Union of South Africa
United Kingdom of Great Britain and Norther Ireland
Zanzibar

SECOND SCHEDULE


'Short title
The Income Tax Ordinance,
1945
The Income Tax (Amendment)
Ordinance, 1947
The Hotels Aid Ordinance, ] '
The Income Tax (Amendment)
Ordinance, 1953.


Extent of Repeal
The whole Ordinance

The whole Ordinance

Section 11
The whole Ordinance


Section 82.


No. & Year
7/1945

11/1947

10/1952
2/1953


AixoiG A. 62


t1come Tax.






No. of 1957.


OBJECTS AND REASONS.

The objects of this Bill are to consolidate and revise the
law of the Colony relating to Income Tax.
2. The provisions of this Bill are, to a great extent, the
same as those of the Income Tax Ordinance, 1945 (No. 7 of
1945) as amended from time to time.

3. The following is a summary of the most important
provisions of the Bill which are not contained in existing
legislation:-
(a) the Bill seeks to provide that a single Commis-
sioner should be charged with income Tax administration
instead of Commissioners as at present; this is in keeping
with modern Income Tax practice.

(b) A definition of ordinarily resident is sought
to be included in clause 2; this is designed to enlarge the
category of persons charge.able to income tax and thus to
increase the revenue to be derived therefrom.

(c) C(:i:u--S (n) seeks to provide that the income
arising from in scholarship held by a person receiving full
time instruction at a univeritv, college, school, or other
educational establishment shall be exempt from income
tax.
(d) Clause 10 (2) seeks to make provisions which
are deemed to be more useful than the existing provisions
governing relief to hotel proprietors from income tax
where licences have been granted to such proprietors -under
the provisions of section 3 of the Hotels Aid Ordinance,
1952.
(e) Clause 18 seeks to increase from $48() to $500
the deduction for residents or British subjects.

(f) Clause 19 seeks to increase from l-on to $500
the deduction for a wife.

(g) Clause 21 seeks to increase the deduction in
respect of children under the age of sixteen years from
".,' to I.0ll and to reduce the deduction from :-'0i) to
-:35n in respect of children of the age of twelve years and
under the age of twenty-five years of age who are receiv-
ing full time instruction at any college, school or other
educational establishment in the Colony.


Incom"I Tar.


6i3 AN.TTGUAI,






A iTNo. of 1971.


(h) In clause 40 the rate of tax upon companies is
sought to be 40 per centum on every dollar of the charge-
able income.

(i) Clause 62 seeks to provide for the creation of an
Appeal Board t) which persons aggrieved by :i. '.smentl
made upon thmrn may appeal; provisions governing the
constitution of the Board are mu il et to tbe made in clause
63. Persons who fail to agree with the Board may appeal
to a Judge.

(j ) Important provisions which are deemed neces-
sary for facilitating the assessment and collection of in-
come tax are sought to be made in clauses 72 (3) and 75
which relate respectively to the charging of tax before the
year of assessment and the keeping of books of account.
4. In keeping with the Secretary of State's circular
savingram No. 722/55 of the 26th July, 1955, the Bill also
seeks to include provisions which are necessary in order that
the term Commnonweaith should be adopted in income tax
legislation and seeks to make provisions so that non-resident
British subjects aInd companies would have the same liability to
income tax as other non-residents in so far as the chargeability
of agents of persons residing out of the Colony is concerned.

W. E. JACOBS,
Attorney General.
Attorney General's Chambers,
St. John's,
Antique,
14th March, 1957.










Printed at the Government Printing Office, Antigua, Leewanl IslanRis,
by E. M. BLACKMAi~S M B.E., Government Printer.-By Authority
1957.


AN HGLT k. 014


Inrconbe Tax..


A. 47/12- -2.57,


[Prico cents.]






No. 4 of li'". Land A.,,. '*.i /:,.A 1 r:,
IISLANDS,
[L.S.]

P. U. MIACDnoAL -W"I
Acting G n
19th F ary, 1957.

VIRGIN ISLAND -

No. 4 of 1953'

An Ordinance to authorise the acquisition of land for
public purposes.
[BY PROCLAMATION1 Commence-
ment.
ENACTED by the Legislature of the Colony of the
Virgin Islands,
1. This Ordinance may be cited as the Land Short tite,
A, .iL;-iti.,i Ordinance, 1957.
Interpretation.
2. In this Ordinance, unless the context otherwise Tnterpretsa
requires, the following expressions shall have the mean- tion,
ings hereby assigned to them:--

"authorised officer" means any person who may
from time to time be appointed as such by the
Governor in Council for the purposes of this
Ordinance;
"person interested means every person claiming, or
entitled to claim, compensation under this Ordi-
nance:
Provided that a tenant by the month or at
will shall be deemed not to be a person interested
for the purposes of this Ordinance:

public purpose means a purpose determined to be
a public purpose in accordance with the provi-
sions of section 4 of this Ordinance.

Acquisition of Land and abandonment
of Acquisition.
3. (1) If the Governor in Council considers that Acquisition ol
any land should be acquired for a public purpose he may, land.
with the approval of the Legislative Council, cause a
declaration to that effect to be made by the clerk of the
Executive Council in the manner provided by this section
and the declaration shall be conclusive evidence that the
1and to which it relates is required for a public purpose,


t C
*~ ) '







VIlRGL 2 Laed i .,w,,. No. 4 of 1957.
ISLAND.
(2) Every declaration shall be published in two
ordinary issuo-s of the Ga'ttte and copies thereof shall be
posted on one of the Iuildings (if alny) on the land or
exhibited at suitable place's in the locality in which the
land is situate, aid in the declaration shall he specified the
following particulars relating to the h;nd which is to be
acquired-

(a) the parish or district in which the land is
situate;
(b) a description of the land, giving the approxi-
mate area and such other particnlars as are necessary
to identify the land:

(c) in cases where a plan has been prepared, the
place where, and the time when, a plan of the land
can be inspected;

(d) the public purpose for which the land is
required.

(3) Upon the second publication of the declaration in
the Gazette as aforesaid the land shall vest absolutely in
the Crown, and the authorized ,.ii. .a and his agents,
assistants and wvorknmen may enter and take possession of
the land accordingly.

(4) Nothing in this section shall be deemed to prevent
the acquisition of1 lands 'or public purposes by private
treaty.

Preliminary 4. If it appears to the Governor in Council that any
notification land is likely to be required for any purpose which, in the
nd power to opinion of the Governor in Conicil, is a public purpose
and it is necessary to make a preliminary survey or other
investigation of the land, lie may cause a notification to
that effect to he published in the (a-z:ette and at the same
time in notices to he exhibited at suitable places in the
locality in which the land is situate, and thereupon it
shall be lawful for the authorized .ith. i and his agents,
assistants and workmen, to do all or any of the following
thiugs:--

(a) to enter upon and survey and take levels of
any land in any locality to which the notification
relates;

(b) to dig or bore int., the sub-soil of such land;

(c) to do all other acts necessary to ascertain
whether the land is adapted to such purpose;

(d) to demarcate the land intended to be taken,
and the intended line of work, if any, proposed to be
done thereon;

(e) to mark levels and lines by placing marks and
cutting trenches;







N0o, 4 of I"7. ait ic'ii i. 3 l'l't-AL
ISLANDS,
(f) where otherwi, l, :;:rvi i anntot 1ie
completed, the levels taki, or the countries or line
of the work demarcated, to cut down and clear away
any standing crop, fence, tree or bush;

(g) to do all schl othlir ,acts as may be incidental
to or iecc y Orany of the Iprpoi'e aforesaid:

Provided that--

(a() the authorized officer shall not enter into any
building, or into or upon any closed yard, court or
garden attached to a dwelling house, except at all
reasonable lours. and exe-pt with tlhe consent of the
o',iipier thVre-tl without previously giving to snch
occupier at leastest, en days notice in w writing of his
intention to do m.':

(b) eminllenlsatioit shall he assssed aid paid to
the persons interested in the land so inturedl for any
actual d'amiio' or injury 'resultiuig to them by reason
of the ~.x cise ol thoe ipwers conferred by this
section"-
(i) in so far as it relates to land the
acquisition of which is subsequently
deemed to be a.,bandoned under section
9 or ibadlldoned under section 10t o this
Ordinance. as thouta! it were contpensa-
tion .payable under this Ordinance for
the awc-uieition of tihe land:

(ii) in so far as it relates to land the conmpl-
sory acquisition of which is sub-
sequenttly completed under section 3 of
this Ordinance, as: though it were part
of the compensation for the acquisition
of the land.

5. II. at any time after the Ipnllication of a notifica- Power to
tion ill accordance with the providiions of -ec.ion 4 of thi; "pply land to
-l],p l('oe. of
Ordinance, it appears to the ( 'm-erino in Council that the o, Ituititin
hind or some parcel of tie land to \\w!ich it refers should wit huit
be acquired bt that lfor ay reinison it is lt possible to waiting for
makTe l i ininildiate deiJ1 iautin t, at it shall b f"vorm l 'l t
l:wful for the (l overior o) diei t I h i- untllorised .li. ing.
to do an)y w\virk on thi, lhind or parcel thlereof connected
with the use 1t Wvhich tie l'hld i.- ilIte"ded to lie put on its
aeqinsitioin. ;nd thereupilon the iautorised. '..,, may
pric'tteed w ith lthe exectliionl of the work:

Provided that coiimisation shpll ble paid to the
liersois inicrlst'd flor any actund dttrnn;Ige (or injury
resulting to them by re ason if the ex1ie rcie the powers
conferrMed by this section and shaldl I, determined in the
smuie Vay Nis oipenraltilon foir notal d(ant;ige or injury
resulting froti the exercise of the powers co(nferred by
section 4 of this Ordinance.







~'iRUY~ 4 No. 4 of 1i~Th


Authorized
officer to treat
with land-
owner.


6. (1) As soon as any declaration has been published
in accordance with the )provisions of section 3 of tlis
Ordinance. the athlorised ollicer shall, without delay,
enter into negotiations (or further negotiations) for the
purchase of the land to which the declaration relates
upon reasonable terms and condition s. and by voluntary
agreement with the owner of the land.

(2) It shall not be necessary for the authorized officer
to await the publication of the declaration before he
endeavors to ascertain from the owner the terms and
conditions on which he is willing to sell his land, but
no negotiations or agreement shall he deemed to be
concluded unless and until the conditions of sale and
acquisition have been approved in writing by the
Governor.

7. (1) As soon as may be after any land has been
acquired compiulsorily, the authorized .lli,.-. shall, if the
land has not been demarcated or if it cannot be identified
by reference to any plan, cause the same to be demarcated,
and he shall also issue a notice of acquisition in accordance
with the provisions of this section.

(2) Every notice of acquisition under this section
shall-
(a) state the decision of the Governor in
Council to acquire and take possession of the land
compulsorily;

(b) contain the particulars which, in relation to
the land, were included in the declaration provided
for by subsection (2) of section 3 of this Ordinance;
and
(c) require all persons interested, as soon as is
reasonably practicable, either-

(i) to appear personally or by attorney or
agent before the authorised, officer to
state the nature of their respective
interests in the land and the amounts
and full particulars of their claims
to compensation in respect of those
interests, distinguishing the amounts
under separate heads and showing how
the amount claimed under each head is
calculated; or

(ii) to reader to the authorised officer a
statement in writing, signed by them
or by their attorneys or agents, setting
forth the like matters.

(3) The authorised i.fiicr shall cause a copy of the
notice of acquisition to he served, either personally on, or
by I'rt addressed to the last known place of abode or


Demarcation
of land and
ismne of notice
of acquisition.


Ir I R) I t
ISLIND.,


No. 4 of -9.,;.








No. 4 of 1957.


Land Acquisitioi.


business of, every person who is known or believed by
the authorized i..l, -i to be entitled to compensation in
respect of the acquisition, and whose whereabouts are
known to the authorized officer:

Provided that where the whereabouts of any such
person are not known, the authorized officer shall cause
copies of such notice to be posted on one of the buildings
(if any) on the land or exhibited at suitable places in the
locality in which the land is situate.

(4) Any person who, without lawful authority or
excuse, removes or destroys'any landmark placed. or
removes or tefaces or destroys any notice posted or
exhibited, ,by the authorized officer in or upon the land
or any building thereon in accordance with the provisions
of this Ordinance, shall be liable, on summary conviction.
to a fine not exceeding twenty pounds or to imprisonment
for a term not exceeding three months.


8. (1) The authorised olliccr may. by not ice served
personally, or by post addressed to the last known place
of abode or business of the person concerned, require the
owner or occupier of, or any person interested in, any
land, or in any part thereof. in respect of which a
declaration ir a notification has been published in the
G(tfrllee under secti on 3 or section 1 respectively of this
Ordinance. to deliver to him within a time to be specified
in the notice, h. inl not less than twenty-one days after
service of the notice, a statement in writing containing.
so far as maNy a e within his own knowlellge. the name of
every person possessing any interest in the land. or any
part thereof, whether as partner, mortgagee, lessee.
tenant or ,otherNx ise, and tilreature of such interest.

(2) Every -.person who is required to make and
dIliver a statement under this section and who, without
reasonable excuse, refuses to makle or deliver such
statement, or wilfully makes any such statement which is
false or incomplete in any material particular, shall be
liable, on summary conviction, to a fine not exceeding
twentty pounds or to imprisonment for a term not
exceeding three months.


9. If, within three months after entry shall have
been made on any land under the provisions of section 4
of this Ordinance, such land shall not have been acquired
or abandoned, anyi person interested in the land or any
part thereof may serve a notice on the authorized officer
requiring that the acquisition of tlhe land or part thereof
be completed or abandoned, and, if within one month
thereafter, the acquisition of such land or part thereof be
not completed or abandoned in accordance with the
provisions of this Ordinance, the acquisition of thu land or
pi-t thereof shall be deemed to have been Aialtduned,


5 VTSLGND
ISLANDS8.


Aikthori~e~l
officer may
rr qInirr Jn-
fot mti~lf as to
interests int
S11 t t.


Claim of
person in-
terested to
have land
acquired or
abandoned.







VirliR 6 LaI d Acquisi tion. No. 4 of It.",;.
1SI HANDS.
Abandonment 10. (1) At any time before any. land has been
of acquisition. acquired compulso-rily the Gmvrnor may. y notificationl
published in the ;i .'c. iie :hteo thai the intended
acquisition of suci lamd is a:andoned.

(2) When the acquisition of any land is abandoned
in accordance with the provision s ',i' this section, or is
deemed to ihave been abandoned under section I9 of this
Ordinance, any oimiptnsation wyuble h1y \irto of this
Ordinance sh'~dl in I', ult ,' l riciointent, be ir'assessd as
though it was coiiipentsatitn paya;.l.ie inttdcr thiis Ordinance
for the acquisition of hln-i.

(3) No conmpensaioi shatll t e payable in any case fur
loss of bargain or for ida,.tn s for s breach of contract.

Appointment and P'AjwVrs of Board
of Ass ssiiment.
Determination 11. (1) All questions and claiis relating t tie
ofqneetionsby p;Iyrent of compensation undcr iis Ordinance and t,
Hoard of
Assessment. the as tio> m enii iit jei.;in h shall save as is
hereinafter provided, ,,e ubnitld to a Board of Assess-
ment to be appointed in each case i act'cordanlce with the
provisions of section 12 of this Ordinanle.

(2) A Board of Assnsmoent shall have u11ll ipou\er in
assess, award and apportbion toui[in alion in such cases,
in accordance with e he provisions of this Ordinance.

Appointment .12. (i) As soo as it Ibcoins necessary to do so
of Board of the Governor shall cause a BHird of Assessipient (herein-
Assessment. .1 i
after referred to as a Bua rd or the Board ) to be
appointed.

(2) A Board for the purposes of this Ordinance, shall
in every case he constituted of --

(t) a .ldge of the Supreme Coulrt, twho shall
be the Chairmatn of the o13rd (hereinafter referred
to as the Chairman ");

(/) a i member i)e h(appoilted by the G(overnoi,

(rc a tnernmher to I) nomninated by the owner of
the land to 1, Icquircd:

Provided that vhlure ii! ,iry case thie tro, ernor iA
satisfied that the owner of tihe lat to I has refused to exercise
his right to inominatet a tmo-,luibr of t he lit;ird or itat'
unreasonahly delayed t-sich nonminaiitin, or, wliere the
persons interested in tle land lhve failed to amiee upon
such no(mnination, the "o\enr. 1y -rder in writing, may
direct th Chliirman to 'iI rcd with t(e inquiry
natwithstunding thay h.:, lis Wbeem no sw' h nomination
by the ,owner, and in every sitc ciaie thie Boiard shall be
d.. ..ul to be lawfully conist ituted without the pregenc9







No. 4 of 1957. and .Acqgsifitnm. 7 VTRGTN
TSI,ANDS.
of such member, and, if there is any .l11-l.i. o'f opinion
as to tle namoant of compentIsattimo that should lie awarded.
the decision of the (.'li. ri, i, shall Ie deemed to h e the
decision of the Hoard.

13. (1) [-pon the appointment. of a Board, or where Documents.
proceedings are taken before a Magistrate for the determi- etc. to be
forwarded
nation of any question relating to the payment of to tlhe Board.
compensation, the authorised olticer siall forward to the
('1, iI .:i,. or to the Magistrate. as the case inmay he, those
of the following documents anid particulars which relate
to the acquiisitioii or the intended acquisition of the land,
as the case may be --

(a) :a copy of any notification and declaration
which has been published in the Gazette:

(h) a copy of the notice of acquisition;

(c,) a copy of any notice issued or received by
him;

(d) a copy of all statomentel received by him in
compliance with any notice issued by hiim:

(c) the miiines and addresses of thr persons
whom tih atlthorisel, officer has reason to believe are
interested in the land: and

(.f) a copy of th report, required by this
section.

(2) The report to hbe slit to the Board shall state the
opiiotn of the authorized officer, aod his reasons for such
opinion, (ipon eacIh of the following matters--

(a) what is a fair and proper description of the
hlit acquiired, including particulars o, anly building,
trlee or standing crops thereon;

(h) the approximate acreage of the iand;

(c) the value of the land for the purposes of
coim pensationi under this Ordinance;

(d) Iho n amount of provisional compensation
which should be paid for the land, including any
damage tayable in respect of entry into possession;

(e) their apportionment of the provisional conipen-
sation among the persons interest intent in the land, int
respect tof their interests.

(3) The aulthmriseod officer, in assessing the amount of
anly compensation for the purpose of a report under this
section, shall hav- regard to the rules prescribed by this
Ordinance which may and may not be taken into consider
nation in assessilkg :., pl-n dti .,.







VIRGIN
ISLANDS.


No. 4 of 1957.


Inquiry by 14. Where a Board has been appointed under this
Board. Ordinance, the Board shall hold an inquiry at a place,
date and time to be fixed by the Chairman, of which not
less than fourteen clear days notice shall be given to the
parties concerned, and every such inquiry shall be
conducted in public.
Procedure at 15. The procedure at an inquiry before a Board,
inquiry, the summoning and remuneration of witnesses for attend-
ance threat, and all questions incidental to the inquiry
shall be governed by the provisions of the laws for the
time being in force relating to civil proceedings in the
Supreme Court:

Provided that in the case of any doubt arising on any
question of practice and procedure the same may be
settled by the Chairman.


Power of en-
try for purpose
of injury.


16. The Board, or any person authorized by them
may at any time before, during or after an inquiry under
this Ordinance, enter upon and inspect any land for any
purpose connected with such inquiry.


Award of 17. (1) At the conclusion of the inquiry the Board
Board, shall decide upon the claims for compensation and
apportionments submitted to them and shall make an
award under the hand of the (1'l, ii..,1., who shall cause
the same to be filed in the Supreme Court.

(2) The decision of the majority of the members of
the Board with respect to the compensation to be paid
shall be deemed to be the decision of the Board, and, if
all the members of the Board differ, the mean between
the amount decided upon by the Chairman and that one
of the amounts decided upon by the two other members
of the Board which approximates most nearly to the
amount decided upon by the Chairman shall be deemed
to be the compensation awarded by the Board.
Cap. 25. (3) An appeal shall lie against the decision of the
Board and for the p, r, -p.. of such appeal the decision of
the Board shall be dionled to lb a final judgment or deci-
sion of a Judge of the Supreme Court sitting as a Court
of first instance within the meaning of section 3 of the
West Indian Court of Appeal Act.

Determination of Small Claims for
Compensation.


Procedure
where l 1im
for colltpeii a-
tion diecs not
exered certain
amounts,


18. (1) Anything in any law to the contrary
notwithstanding, in any case in which the compensation
claimed does not exceed two hundred and forty dollars,
aud in any case in which the coilpenpsation claimed does
not exceed four hundred an:l eighty dollars and, in the
latter case, the parties agree in writing to the settlement
of the claim by a l.ieistia:te, tho iuunot of the compen.


Land









iNo. 4 of 1957.


Land Acquisition.


station to be paid in any such case shall be determined by
a Magistrate.

(2) It shall be lawful for any Magistrate, upon the
application of either party with respect to any question
of disputed compensation in either of the cases mentioned
in subsection (1) of this section, to summon the other
party to appear before him at a time and place to be
named in such slumoins and to hear and determine such
question of disputed compensation.
(3) For the purposes of any proceeding under this
section-
(a) the procedure to be followed threat, the
summoning and remuneration of witnesses and all
questions incidental to such proceeding shall be
governed by any law for the time being in force
relating to the recovery of claims under two hundred
and forty dollars before a Judge of the Supreme
Court and all the provisions of any such law shall
apply ,auilati mutandi, to any such proceeding;
and
(b) the provisions of sections 16, 1]. 20, 21, 22
and 25 of this Ordinance shall apply with such verbal
alteration (not ail., tii the substance) as may be
necessary to make the same applicable.
(4) An appeal shall lie against the determination by
a Magistrate of any question of disputed compensation
under this section in like manner as if such determination
was given in the exercise of the summary jurisdiction of
a Magistrate in a civil matter under the provisions of the
Magistrate's Code of Procedure Act, and for the purposes
of such appeal the determination of the Magistrate under
this section shall be deemed to be a decision of the
J.,lgisl it, within the meaning of section 172 of the said
Act.
Provisions governing Assessment of
Compensation, &c.

19. Subject to the provisions of this Ordinance, the
following rules shall apply to the assessment and award
of compensation by a Board for the compulsory acquisi-
tion of land-
((i) the value of the land shall, subject as
hereinafter provided, be taken to be the amount
which the land, if sold in the open market by
a willing seller, might have been expected to have
realized at a date twelve months prior to the date of
the second publication in the Ga(rtte of the declara-
tion under section 3 of this Ordinance:
Provided that this rule shall not affect the assess-
ment of compensation for any damage sustained by
the person interested by reason of severance, or by
reason of the acquisition injuriously :Irt'-.ti i, his
other property or his earnings, or for disturbance,
or any other matter not directly based on the valug
P9 the land;


I SLRANrS
ISLANDS..


Cap. 61.


Ibnler, for
agssesuient of
compensation,







VTIRGTN 10 Ltnl Ai'quiNi/io. No. 4 of i', .
ISLANDS.
(h) the special suitability or adaptability of the
land for any il'(ose slhli not be taken into Iaco('unt
if that purpose is a purpose to w which the land could
I)e lpplied only in pursuance of statutory powers, or
for which there is no market apart from the special
needs of a particular pirclihser r the requirements
of any Government department;

(c) where tie valueal of tih land i is increased bI
reason of tile Iuse thereof or of a;imy premises thereon
in a manner which could be restrained by any court.
,r is contrary to, law, or is detrimen tal to the
health of the inmates of tle premises or to public
health, the amount of that increase shall not be taken
into account:

(d) where lalnd is, and but for the compulsory
acquisition w-ouhl continue to lie. devoted to a pur-
pose of such i nature that there is no general demand
or market for land for that purpose, the compensation
may, if the Board is satisfied that reinstatement in
some other place is boa fide intended, be assessed onl
the basis of the reasuniuble cost of equivalent
reinstatement:

(e) no allowance shall e e made on account of-

(i) the acquisition being compulsory or the
degree of urgency or necessity which
has led to the acquisition:
(ii) anyl disinclination of tihe person inter-
ested to part with the land acquired:
(iii) any ldaimae sustained by the person
interested which, if caused by a private
person, wild not render such person
liable to an action:
tiv) any dainage, not bein g in the nature of
deprivation of or interference with an
easement, servitude or legal right,
which, after the time of awarding
compensation. is likely to be caused
by or in consequence of the use to
which the land acquired will be put:
Provided that nothing herein shall
preju dice any claim itder this
Ordinance for damage subsequently
sustained in consequence lof the use to
which the land acquired is put:

(v) any increoose t the value of tle land
acquired likely to accrue from tile use
to which the land acquired will be put:

(vi) any outlay or improvem-int of such
land which has been mrinde. commtlenced
or (b11. within twelve months
before the ~li li. lionn of the declare,







No. 4 of 1957. La.nd Ajitiilion. 1J VIRGIN
ISLANDS.
tion under section 3 of this Ordinance,
with the intention of enhancing the
compensation to be awarded therefore in
the event of such land being acquired
for public purposes.

20. As to sevf( ra!nc, compeII station many he assessed Special rule as
on the fIooti:ig that any specified works, ...-i.'- or to sevrance.
access .;aeed to on b halt of the Governor shall be
erected, provide' i, mal al 'wed, and any sichli augreein'mt
Hall Ie iciuned ilio wriliig and be signedI iy the ( hi.i,-
mmuii and smalll be vilid and I(1. tli I and binding on the
parties.

21. The Hou1rd. in awarding compensation, nmy Interest
a ld tilhere intei r't at the lrate of four p)-r cenlinil ptr
annia, cAlcuulat-dl frott the date upon which the
atIhor'-iid ollicir ltul..ted into )possesioin f the land
acq!ured niitil ithi daate of (ie pay lment of the cominpinsa-
tion av'arded ty the Bioard.

22. (i) The auirisi ,ilicer shali il p to the |Ruies asto
cliAiman tlh ri a ,ur i blui cos-ts inct rrl ) liin inl or about -cost.
thin pr ~ti'airat i inl u t l i issioin of his claii, unless thie
Chiaitmium -omusidc ii that ih, claimiii has fiilidl to put
forward ;i, ijoper claim within a reaasmiibld time after thi
service of thi nwtiee nndfer section 7 of this Ordin:ance or
that the claim pnt ifnrwwrd is grossly excessivw- or that he
his Iew-t a party to soime docit or 'raud in respect of his
claim.

(2) Snulject to thin provisions of subsection (1) of this
section, whir' an iuniin diiomiial oiU't-r in writing of any
amountH sl colip' nsaiill hlis ietin riatld to any claimant
by or on b -half of the anthliorised officer and the sum
awarded ;is compensation does not exceed the amount
l, -i ,i, the Chairman shall, unless for special reasons he
thinks it proper nit to do so, order the claimant to bear
his own costs a dI to pay thb costs of the ant horised
ollicer so fl;r as tih costs of the authorised officer were
incurred after the .tll-i was made: and. where the claim-
ant has failed to put forward a proper claim in sufficient
time It, en bile tlie anthlirisi d .I t to tiiak- a proper
* ir, the I rego'ni pirt, isins thiis secti-,n izhall apply
as if an unconditional 'ffier h s been made by or on
behalf of the auhorised officer at thl tir. when, in the
opinion of the Board, a lpropr claim slmoud have been
put forward and the claimant has b en awarded a sum
not exceeding the amount of such ..11 r.

(3) Subject to the provisions of subsection (i) of this
section, where a claimant had made an unconditional
offer in writing to acept any amount ias conipe nation
and has put. firw;ard proper claim in sufficient time to
enable the authbrisiil otificer t& make a p'per W'ffer, and
the sum awardlid is qual! tto or exceeds that amount, the
ChLi.' sQha1l, iunlies u v special reasons he thinks i4







'k'tRGt 12 Liod Acquisition. No. 4 of 1957.
ISLANDS.
proper not t~o "!o so, order the authorized officer to bear
his ownxi ('osts ant to pay rth costs (of the cl: imaInt so far
as the costs of the claimant were incurred after the ,if.r
was made.

(4) Subject to the preceding provisions of this sec-
tion, the costs shall hb in the discretion of the Chairman
who may direct to and by wiLomn and in what manner
those costs or anty part therePo'f vhall be paid. and he may
in any cUas direct such costs to be taxed by the R.-.iht, ir
of the Supreme Court.

(5) The mode of enforcing any order as to costs shall
be in the manner prescribed by the practice of the
Supreme Court.

(6) Where the Clhairman orders ith claimant to pay
the costs or any part of the c)sts of the anihorised officer,
the authorised officer may deduct the amount so payable
by the claimant from the amount of any compensation
which may be payable to him.

MISCELLAN EO() 4.

Absentee 23. ([) Wlh-re there is no person competent to
ownUrs. alienate land ortoreceive to 'c oto r ivI a san eici t 'dicaiharge
for any compensation awarded or wherrx, :tLa p)erlson
interested in land, by reason of his obseneel from the
Colony and of his not being represented therein by a
duly auhoisod attorney, dos int submit a statement to
or appear before the aiutbribed i .li, te as required iy
section 7 of this Ordinance, and whlire such person, after
diligent inquiry. cannot bie Iound. the authorized officer
may pay the compensation into the Supreme Court to the
credit of the person entitled thereto.

(2) Any compensation paid into the Supreme Court
by virtue of this section ma y, on the subsequent applica-
tion of any person claiming to be entitled thereto, be
paid out to such person on the order of a Jod.l. of the
Court.

(3) All moneys paid into the Supreme Conrt under
the provisions of this s ction which remain unclaimed
for twelve years after such payment shall be transferred
and paid in to the general reveoin of the Colony, and
all claims thereto shall be for ever barred.

Compensation 24. A person interested in any la lnd which, with-
to persons out any portion thereof being compulsorily acquired, has
interested in been in ljriously affected by the erection or construction
adjacent land.
on land comrnpulsmrily acquired of any works in respect of
which the land was acquired, shall be entitled to comlpen-
sation in respect of such injurious .il. .-,.:

Provid-ed that compensation shall not be pmyiable
uiilrr' this section in ;rieipect of any injurious attectivo







No. 4 of 1957. Land Ac.uisitiob 13 vImcrT
ISLANDS.
which, if caused by a private pr.on, would not render
such person liable to an action.

25. (1) If any land shall be comprised in a lease Special
for a term of years lnoxpired and part only of such land provisions as
to leases.
hall be acquired comipulsorily, the rent payable in
respect of the land comprised in such lease may, on the
application of the lessor or the lessee to a Judge of the
Suprenm Court, be apportioned between the land acquired
and the residue of the land.

(2) Al t r such apportionment the lessee shall, as to
all future accruing rent. be liable to pay only so much of
the rent as shall be so apportioned in respect of the resi-
duo of the land, and as to the residue of the land, and as
against the lessee, the lessor shall have all the same rights
and remedies for the recovery of such portion of the rent
as previously to such apportionment he had for the
recovery of the whole rent reserved by such lease, and all
the covenants, conditions, and agreements of such lease,
except ts to the amount of rent to be paid, shall remain
in force with regard ti the residue of the land in the
same manner as they would have done in case the residue
of the land only had been included in the lease.

(3) Where it is shown that the compulsory acquisi-
tion of a portion of land comprised in a lease has rendered
the residue unsuitable for the purpose for which the land
was leased or where in the circumstances the said Court
considers it just so to do the Court may rescind the lease
altogether, and in such case the lessee shall only be liable
to pay the rent due at the date of the occurrence of the
circumstances on which the rescission order is based.

(4) Where as the result of such rescission of lease the
lessor or lessee suffers any loss or injury he shall be
entitled to compensation as hereinbefore provided in this
Ordinance.

26. \\ I' rc any question arises touching the title of Persons in
any person to any land which may be entered upon or possession to
be deemed
acquired for the purposes of this Ordinance, or touching owners.
any estate or interest therein, the person having the
ostensible possession or enjoyment of the rents and pro-
fits of such land shall, for the purposes of this Ordinance,
be deemed to be the owner of the same until the contrary
is proved.
27. (1) Every assessor shall receive for his services Feet and
such fee :ts the G(overnor, on the recommendation of the expenses.
Chairman, may direct. of Board.
(2) The Governor may also authorise the reimburse-
ment of the travelling and subsistence expenses incurred
by the Chairman and members of a Board appointed
under this Ordinance.








No. i of 1:'7.


ISLkNDS.

Conveyanc-
to be paid by
ofutforised
officer.


Paynwent of 22 An amoflOlit which WTI- e en ahom Erdediv b ty ay
i'oripi'aatioii of cnn penodiiori under this O rdilimunq' ito btin Wen 'I'P
teto. an(d'081 tb he pail by Mie antlr'ris t d oflicp.e arid all otlhfi'
COSId, Cli till and exponiis whie idial Flini h mino err"1 t-'
he audmtl rity of thiii ()r'liril:dvm ximi' h e loci out if thF'
I'reasnry (or the warrant of' tip' iov-'ii or


30. Anything in any law to the contrary rotwihh-
stanHiing, no instrument or doou!miunt I'lati,l' to an -thing
lawfully loxne under, or for the purp ses of this Ordi-
nance. shall be chargeable with any stamp dnty, registra-
tion or recording fee.

31. 1':..i-prI with thi appRoral of the ,Govrnor in
Council in any ca.; itn which hie onswildrs th',t injns'tice
inay otlierwviso h" i!.,nc no cl;iii f'ir c! lnpnrsati,n l ic'l l
may be m;ile nicnder thi. provisiilns of ithi- ,Ilinanrle shall
be admitted or entertained aunl ss their saimt slhall b-I. mn:d
within twelve months after the date on which anrtry has
been made on the land nidi r section 4 of thii Ordinance
or, if a declaration has been tinmait under s'c'tioi 3 < f this
Ordinance, witli i i siirila; r j period after th' lae te ih I le
second publl ic;tion of such dii-claiatio .

32. If any porson-
(t() assaults or obstru'ts or aids and abets any
pI'rson in assaulting or obslrncting the anthloris,<'
*lii'- *i or any of his ni;ents, assistants or worknjo n in
the execution of his or th,'ir duty under this Orii-
nanc: or-

'(1) opposes or inip d"0s tli Iawful nocoupatiron or
taking of possession of any land undi r thi. pioviiiins
of this Ordinance,

he shall be liable, on summary conviction, to a fin not
exceeding two hundred and forty dollars or to imprisont-
ment with or without hard labour for a term not exceed-
ing three months.

833. The Acqurisition of Land Act, the Acqlnisition
of Land (minendmlrn nt) Act, 1939. the A cquisiti n of Land
(Amendment) Act, 1941, the Land Aei;nisitio Ac!, 191 )I
the Land Acqnisition (Amendim'nt) Act. 1953 and il;


28, All 'easluahie mit'n ehwrc mot 'enses
inenurr1' by Ole ow0n ~s of No'W Ito]o pewoeo WWWO
ther.-in for alley onve- erinCs, asaitniti''i '. tnimsdi ; nd[
tr'ansirisions ori any uolds paoltad or a'or~nit 1, ad of
any ouOit4andin!U t-'r'nns ii of iel's7tl W, rin, at of 1 'lrrcng
eVide(ncing and prodncing title to snch landsn, terms and
interest, anid of miaking.t ont ,ucth 'abstracts an',,] attested,
copies as the anthoriqo I ii.. may rq nir'o, shall Ihe paid
by the arithorised otfioer.


Exemption
from stamp
duty and fees.



Limitation
of time
tor nialiing
claims.








Assaulting or
obstructing
officer.













ERpeal.
Cap. 91.

11/1941,
3/1953
S.. & 0.
1956 No. 22.


La ml







No. 4 of i' .:. Lad AcqtiQ/iit. 15 V. cI
ISLANDS.
amendments to the Lai ni \cq'uisiti, Act, 1944 ai :io the
Land Acquisitio (Aieniment) AcI. 19.53 -. i..i by the
Adaptation of Laws Re-gulations. 195l6 are hereby repealed.

34. All rights, powers, acts and duties exercised Validation.
and undertaken in tihe Colony by the Governor, the
Governor in Council, the Legislative (Council, any Judicial
Officer. ally Government Offier or oany other person
whatever in exercise of the powers and authorities
purported to have been vested in them by the Acts
referred tio in section 33, are hereby declutred to have been
validly, properly and lawfully doine and are confirmed as
from the time of the exercise of such rights, powers, acts
and duti s, and. the said (Govrnior the Governor in
Council. the Legislative Council, aiVy Judicial Officer, any
Government Oilnlc' or any other pijrson whatever as
aforesaid are hereby freed, act.quitted. discharged and
i.I hni',. I as well against the Qunwn's Most Gracious
Majesty Her Heirs and Successors as against all and every
person ;adt persons whatever, from a1ll legal proceedings
of any kind whatever, whc their civil or criminal in respect
of or consequent on the exercise of any such rights,
powers. a:ti s and duties as aforesaid.

35. This Ordinance shall (come into operation on a Commence-
date to l)b appointed by the (tov rnwor by proclamation ment.
published in the (Gazette.

G. P. ALLSEBKOOK
President.

Passed the L cislative Council this 29th day of
January. ,"7.

H O. CHQUE,
(.lerk of the Council.
















Printed at the Government Printing Office, Antigua, Leeward Islands.
by E M. MBLACKMAN, Govornment Printer.- -By Authority.
1957.


[Price 20 cts.]


4 7/1 it 14.,%7-6707--3.57.




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