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 Antigua, Ordinance, no. 13 of 1957:...
 Montserrat, Ordinance, no. 9 of...
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 Antigua, Statutory Rules and Orders,...
 Antigua, Statutory Rules and Orders,...
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 Montserrat, Bill: Ticket Duty Ordinance,...














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/UF00076853/00072
 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: VID00072
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 223
        Page 224
        Page 225
        Page 226
        Page 227
        Page 228
        Page 229
        Page 230
        Page 231
        Page 232
        Page 233
    Antigua, Ordinance, no. 13 of 1957: Income Tax Ordinance, 1957
        Page A-1
        Page A-2
        Page A-3
        Page A-4
        Page A-5
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        Page A-59
        Page A-60
        Page A-61
        Page A-62
        Page A-63
        Page A-64
    Montserrat, Ordinance, no. 9 of 1957: Registration of United Kingdom Patents Act (Amendment) Ordinance, 1957
        Page B-1
        Page B-2
    Virgin Islands, Ordinance, no. 8 of 1957: Police Act (Amendment) Ordinance, 1957
        Page C-1
        Page C-2
        Page C-3
        Page C-4
        Page C-5
    Virgin Islands, Ordinance, no. 10 of 1957: Registration of United Kingdom Patents Act (Amendment) Ordinance, 1957
        Page D-1
        Page D-2
    Antigua, Statutory Rules and Orders, no. 26 of 1957: Aid to Pioneer Industries (Walter Moore) (Manufacture of Confectionery) Order, 1957
        Page E-1
    Antigua, Statutory Rules and Orders, no. 28 of 1957: King George VI $2.40 and $4.80 Stamps (Invalidation) (Amendment) Order, 1957
        Page F-1
    Antigua, Statutory Rules and Orders, no. 29 of 1957: King George VI ten shillings and one pound Stamps (Continuance of Use) Order, 1957
        Page G-1
    Antigua, Statutory Rules and Orders, no. 30 of 1957: Aid to Pioneer Industries (Industrial Development Board) (Manufacture of Cornmeal) Order, 1957
        Page H-1
    Antigua, Statutory Rules and Orders, no. 32 of 1957: Proclamation dated September 20, 1957, declaring a Close Season for Cotton
        Page I-1
    Virgin Islands, Statutory Rules and Orders, no. 24 of 1957: Immigration and Passport (Amendment) Regulations, 1957
        Page J-1
        Page J-2
    Montserrat, Bill: Ticket Duty Ordinance, 1957
        Page K-1
        Page K-2
        Page K-3
        Page K-4
Full Text






THE

ANTIGUA, MO l I

AND

VIRGIN ISLANDS

Published by caluority.

VOL. II. THURSDAY, 3Rn OCTOBER, 1957.


Notices.

It is notified for general informa-
tion that His Excellency the Gover-
nor has, by Instrument dated the
24th day of September, 1957. revoked
the appointment of the Financial
Secretary of the Colony of Antigua as
an Official Member of the Legislative
Council of that Colony by reference
to his office.
2. Consequent upon the above,
His Excellency has appointed Mr. P.
N. Reynolds to be an Official Member
of the Legislative Council of the
Colony of Antigua.
Chief Secre'ary's Ofqice,
Antigqua.
26th September, 1957.
Ref. No. C. 18/00009

It is hereby notified for general
information that His Excellency the
Governor has appointed Mr. H. 0.
Creque, Principal, Administrator's
Office and Acting Education Officer,
British Virgin Islands, to act as a
Member of the Public Service Com-
mission of that Colony in the place of
Mr. N. E. A. Harrigan, Administrative
Secretary.
2. The appointment will take
effect from the 1st October, 1957.
Chief Secretary's Office,
Antiqgua.
27th Septeml.er, 1957.
Ref. No. C. 13/00100

The Administrator of Antigua has
appointed the undermentioned Mar-
riagH Officer for the Colony of
Antigua:
Pastor L. D. Brathwaite
Administi ator's Office,
Antigua.
1st October, 1957.
Ref. No. A. 8/4.
No. 117.
CONFIRMATION OF ORDINANCES.
The Secretary of State for the
Colonies has informed the Governor
that the power of disallowance will
not be exercised in respect of the
undermentioned Ordinance:-
Monteerrat.
No. 3 of 1957, "The Distribution
of German Enemy Property, 1957."
Sep. 18
Chief Secretary's Office,
Antigua.
47/00167


No. 118.
The following Ordinances & Statu-
tory Rules and Orders are circulated
with this Gazette and form part
thereof:--
ORDINANCES.
Antilua.
No. 13 of 1957. "The Income Tax
Ordinance, 1957,"
68 pp. Price $1.20
Montserrat.
No. 9 of 1957, The Registration
of United Kingdom Patents Act
(Amendment) Ordinance, 1957."
2 pp. Price 4 cts.
Virgin Islands.
No. 8 of 1957, "The Police Act
(Amendment) Ordinance, 1957."
5 pp. Price 7 cts.
No. 10 of 1957, "The Registration
of United Kingdom Patents Act
(Amendment) Ordinance, 1957."
2 pp, Price 4 cts.
STATUTORY RULES & ORDERS.
Antigua.
No. 26 of 1957, "The Aid to
Pioneer Industries (Walter Moore)
(Manufacture o f Confectionery)
Order, 1957." 1 pp. Price 3cts.
No. 28 of 1957, The King George
VI $2.40 and $4.80 Stamps (Invalida-
tion) (Amendment) Order, 1957."
1 pp. Prsce 3 cts.
No. 29 of 1957, The King George
VI ten shillings and one pound
Stamps (Continuance of Use) Order,
1957." 1 pp. Price 3 cts.
No. 30 of 1957, The Aid to Pio-
neer Industries (Industrial Develop-
ment Board) (Manufacture of Corn-
meal) Order, 1957."
1 pp. Price 3 cts.
No. 32 of 1957, "Proclamation
dated September 30, 1957, declaring
a Close Season for Cotton."
1 pp. Price 3 cts.
Virgin Islands.
No. 24 of 1957. The Immigration
and Passport (Amendment) Regula-
tions, 1957." 2 pp. Price 4 cts.
No. 119.
The following Bill which is to be
introduced into the Legislative Cnun-
cil of Montserrat is circulated with
this Gazette and forms part thereof:-

"The Ticket Duty Ordinance,
1957."


MASTERS AND LOCAL AGENTS OF
ALL SHIPS, SAILING VESSELS AND
AIRCRAFr.
All goods of any kind which are
not manifested, arriving in this
Colony from abroad must be
presented to a Customs Officer
at the Airport or Port of Entry.
Officers, hostesses and other mem-
bers of the crews of ships and air-
craft, Agents' clerks, stevedores,
ships' labourers and visitors to ships
are advised to take care to submit to
the Customs Officers on duty pack-
ages and goods of all descriptions
which they may bring ashore from
any ship, vessel or aircraft.
Failure to present such packages or
goods to a Customs Officer may result
in arrest of the person concerned and

seizure and confiscation of the pack-
ages or goods.
The Collector of Customs, Customs
Officers and any member of the Police
Force, upon reasonable suspicion may
stop and examine any person carrying
any package to ascertain whether any
smuggled goods are contained there-
in. Anyone refusing to stop or per-
mit such examination is liable to a
penalty not exceeding one hundred
pounds. (Section 44 of the Trade &
Revenue Ordinance No. 8 of 1900).
The Collector of Customs and any
person authorised by him may search
any person on board any vessel
within any port of this Colony, or
any person who has landed from
any vessel or Aircraft provided he
has reason to suppose that such per-
son is carrying or hls uncustomed or
prohibited goods about his person.
(Section 45 of Ordinance No. 8 of
1900).
J. R. A. MCDONALD,
Collector of Customs.
6th September, 1957.

It is notified for general informa-
tion that His Excellency the Gover-
nor will be paying a short visit to
Montserrat from the 4th to the 7th
October.
The Governor will be accompanied
by Mrs. WILLIAMS and the A.D.C.
Chief Secretary's Office,
Antigqua.
3rd October, 1957.
Ref. No. 80100059.


223


'E.


No. 43.


L 1


.10 a3a~









224 THE ANTIGUA, MONTSERB.AT AND VIRGIN ISLANDS GAZET IE. [October 3,1957


Montserrat Constitution and
Elections Ordinance, 1952.
Notice to persons Entitled to
Vote.
Section 43 (1)
SOUTHERN ELECTORAL DISTRICT.
All persons qfialified as voters for
the election of a member of the Legis-
lative Council of Montserrat residing
in the Southern electoral district of
Montserrat who desire to have their
names inserted in the list of voters
for the said electoral district are
hereby required to deliver, or cause
to be delivered, their claims in
writing for that purpose on or before
the 10th day of October, 1957, to the
registering officer of the said electoral
district at Plymouth.
Every claimant to be registered as
a voter shall, if he is able so to do,
with his own hand subscribe his
name and the date of such subscrip-
tion to the notice of his claim to be
registered as a voter.
If any such claimant is unable by
reason of illiteracy, blindness or any
other physical cause to perform the
subscription mentioned in the pre-
ceding paragraph, such subscription
shall be performed on his behalf by
the registering officer who shall wit-
ness the same by subscribing his own
signature to the notice of claim of
such claimant.
Dated this 5th day of September,
1957.
F. 0. C. HARRIS,
Supervisor of Elections.


i\ nontserrat Constitution and
Elections Ordinance, 1952.
Notice to persons Entitled to
Vote.
Section 43 (1)
Windward Electoral District.
All persons qualified as voters for
the election of a member of the
Legislative Council of Montserrat
residing in the Windward electoral
district of Montserrat who desire to
have their names inserted in the list
of voters for the said electoral district
are hereby required to deliver, or
cause to be delivered, their claims in
writing for the purpose on or before
the 10th day of October, 1957 to the
registering officer of the said electoral
district at Harris Village.
Every claimant to be registered as
a voter shall if he is able so to do,
with his own hand subscribe his name
and tihe date of such subscription to
he notice of his claim to be registered
as a voter.
If any such claimant is unable by
reason of illiteracy, blindness or any
other physical cause to perform the
subscription mentioned in the pre-
ceding paragraph, such subscription
shall be performed on his behalf by
the registering officer who shall wit-
ness the same by subscribing his own
signature to the notice of claim of such
claimant.
Dated this 5th iliy of September.
1957.
F. O. C. HARRIS,
Sutpervisor of Elections.


Montserrat Conslitution and Elec-
tions Ordinance, 1952.
NOTICE TO PERSONS ENTITLED TO
VOTE.
Section 43 (1)
CENTRAL ELECTORAL DISTRICT.
All persons qualified as voters for
the election of a member of the Legis-
lative Council of Montserrat residing
in the Central Electoral District of
Montserrat who desire to have their
names inserted in the list of voters
for the said electoral district are here-
by required to deliver, or cause to be
delivered, their claims in writing for
that purpose on or before the 10th
day of October, 1957, to the register-
ing officer of the said electoral district
at Salem Village.
Every claimant to be registered as
a voter shall, if he is able so to do,
with his own hand subscribe his name
and the date of such subscription to
the notice of his claim to be registered
as a voter.
If any such claimant is unable by
reason of illiteracy, blindness or any
other physical cause to perform the
subscription mentioned in the pre-
ceding paragraph, such subscription
shall be performed on his behalf by
the registering officer who shall wit-
ness the same by subscribing his own
signature to the notice of claim of
such claimant.
Dated this 5th day of September,
1957.
F. O. C. HARRIS,
Supervisor of Elections.

Montserrat COnsitution and Elec-
tions Ordinance, 1952.
NOTICE TO PERSONS ENTITLED TO
VOTE
Section 43 (1)
NORTHERN ELECTORAL DISTRICT.
All persons qualified as voters for
the election of a member of the
Legislative Council of Montserrat
residing in the Nothern Electoral
District of Montserrat who desire to
have their names inserted in the list
of voters for the said electoral district
are hereby required to deliver, or
cause to be delivered, their claims in
writing for that purpose on or before
the 10th day of October, 1957, to the
registering officer of the said electoral
district of Saint John's.
Every claimant to be registered as a
voter sli:il. if he is able so to do, with
his own hand subscribe his name and
the (late of such subscription to the
notice of his claim to be registered as
a voter.
If any such claimant is unable by
reason of illiteracy, blindness or any
physical cause to perform the sub-
scription mentioned in the preceding
paragraph, such subscription shall be
performed on his behalf by the regis-
tering officer who shall witness the
same by subscribing his own signature
to the notice of claim of such claim-
ant.
Dated this 5th day of September,
1957.
F. O. C. HARRIS,
S'uperv 'sor of Elections.


MIontserrat.

The Registration of United
Kingdom Patents Act, 1925.
NOTICE IS HEREBY GIVEN that
CHFLTON (POPPITS) LIMITED,
of Marlow, Buckinghamshire, Eng-
land have applied for registration in
the Colony of Montserrat of United
Kingdom Patent No. 750,737 dated
the 19th day of April,1955, and issued
on the 5th day of February, 1957, and
have filed at the Registrar's Office,
Plymouth, Montserrat, a complete
copy of the specifications and the Cer-
tificate of the Comptroller General of
the United Kingdom patent Office
giving full particulars of this patent,
which will be open to public inspec-
tion at the said office at any time
between the hours of 9.00 a.m. and
3.30 p.m. on working days except on
Wednesday when the hours will be
from 9.00 a.m. to 12 noon and Satap-
days from 9.00 a.m. to 3.00 p.m.

Any person may within two months
from the (late of this Advertisement
give notice to the Registrar of op-
position to the issue of a Certificate of
Registration upon any of the grounds
prescribed in Section 10 of the patents
Act, 1906, for opposition to the grant
of Letters Patent.

Dated the 27th day of August, 1957.

F. 0. C. Harris,
IJ,,'ystrar.
Jegistrar's Office,
Plymouth,
Montserrat,


INVALIDATION OF ANTIGUA STAMPS.
It is hereby notified for general
information that, notwithstanding the
provisions of the King George VI ten
shillings and one pound Stamps
(Invalidation) Order, 1957 (S. R. & O.
1957 No. 9) the Antigua stamps of
the values of ten shillings and one
pound authorized for use in Antigua
by the Stamps Order, 1948, (S. R. & 0
1948 No. 6) may, by virtue of the
King George VI ten shillings and one
pound Siamps (Continuance of Use)
Order, 1957. (S. R. & 0. 1957 No. 29)
continue to be used for the payment
of postage or stamp duties up to and
including the 31st day of March,
1958, after which date they shall no
longer be valid for the said purposes.

Provision has, however, been made
in the above Continuance of Use
Order for a period of grace of three
months thereafter, that is on or
before the 30th day of June, 1958,
within which holders of the stamps
of the abovementioned denomina-
tions may effect their exchange at the
General Post Office, St. John's, Anti-
gua, for a stamp or stamps of equal
value authorized for use in the Colony
of Antigna.

Administrator's Office,
Antigua.
21st September, 1957.









October 3, 1957]


THE ANTIGUA, MONTSERRAT AND VIRGIN ISLANDS GAZETTE 225


New 48 cents Postage Stamps.
It is hereby notified for the infor-
mnation ol the public that a new stamp
of 48 cents denomination will be put
on sale for use throughout the
Colony from the 15th October, 1957.

The design of this stamp consists
of a picture of a Sea Island Cotton
cultivation and the colour is yellow-
green with a purple border.

T. E. A. PERKINS,
Colonial Postmaster.

Post Office,
Plymouth,
Montserrat,
10th September, 1957.

Ogice of the Administrator of
Estates,
A ntigua,
16th September, 1957.

In the matter of the Estate of
Alfred Bertie, late of the City
of Saint John in the Island of
Antigua. Deceased.

(Unrepresented)
Take notice that creditors residing
"within the Colony are to come in and
prove their debts against the Estate
of the above-named deceased who
died in the island of Antigua on the
8th day of November, 1954, on or
before the 16th day of January, 1958;
and that creditors residing out of the
Colony are to come in and prove their
debts against the said estate on or
before the 16th day of May, 1958.
In default of their so doing they
will be excluded from any benefit
arising from such Estate.

CECIL O. BYRON,
Administrator of Estates.

Office of the Administrator of
Estates,
Antiqua,
16th September, 1957.

In the matter of the Estate of
Percival Fane, l;te of the City of
Saint John in the Island of
Antigua. Deceased.

(Unrepresented)
Take notice that creditors residing
within the Colony are to come in and
prove their debts against the Estate of
the above-nam-d deceased who died
in the island of Antigua on the 30th
day of May, 1957, on or before the
16th day of January. 1958; and that
creditors residing out of the Colony
are to come in and prove their debts
against the said estate on or before
the 16th day of May. 1958.
In default of their so doing they
will be excluded from any benefit
arising from such Estate.
CECIL O. BYRON,
Administrator of Estates.


TRADE MARKS OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS,
4th September, 1957.

BRITISH-AMERICAN TOBACCO
COMPANY, LIMITED of Westmin-
ster House, 7. Millbank, London,
S. W., England. have applied for
Registration of one Trade Mark
consisting of the following:-


in Cluss 45, that is to say: Tobacco
whether manu!fact hired or unmanufac-
tured.
The Applicants claim that they
have used the bail Trade Mark in
respect of the said goods for fifty
three years before the date of their
Application.
Any person may within three
months of the date of the first appear-
ance of the Advertisement in the
Antigua, Montserrat and Virgin
Islands Gazette, give notice in dupli-
cate at the Trade Marks Office, Tortola,
British Virgin Islands, of opposition
to registration of the said Trade Mark.

H. Alex. Besson,
lieq.stratr of Trade Marks.

TRADE MARKS' OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS,
5th September, 1957.
BRITISH-AMERICAN TOBACCO
COMPANY, LIMITED of Westmin-
ster House, 7, Millbank, London,
S. W., England, have applied for
registration of one Trade Mark
consisting of the following:-


in Class 45, that is to say: Tobacco
whether manufactured or unmanufac-
tured.
The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for fifty
three years before the date of their
Application.
Any person may within three
months of the date of Ihe first appear-
ance of this Advertisement in the
Antigua, Montseirrt and Virgin
Islands Gazette. givw notice in dupli-
cate at the Trade Marks Office, Tor-
tola, British Virgin Islands, of opposi-
tion to registration of the said Trade
Mark.
H. ALEX BESSON.
Registrar of Trade Marks.


TRADE MARKS OFFICE,
PLYMOUTH,
MONTSERRAT,
20th September, 1957.

YARDLEY & COMPANY LIMIT-
ED of 105, Carpenters Road, Strat-
ford, London, E,, and 33, Old Bond
Street, London, W., England, have
applied for registration of one Trade
Mork consisting of the following:-


in Class 48, that is to say: Perfumery
(including toilet articles, preparations
for the teeth and hair, and perfumed
soap).
Any person may within three
months from the date of the first
appearance of this advertisement in
the Antigua, .Aontserrat & Virgin
Islands Gazette give notice in dupli-
cate at the Trade Marks Office, Mont-
serrat, of opposition to registration of
the said Trade Mark.
F. 0. C. Harris,
Registrar of Trade Marks

TRADE MARKS OFFICE,
PLYMOU'TH, MONTSERRAT.
20th September, 1957.

CARRERAS LIMITED of Arcadia
Works, H;impstead Road, London,
N.W.. England, have applied for
Registration of one Trade Mark and
design consisting of the following:--


in Class 45, that is to say: Tobacco,
whether manufactured or unmanu-
factured.
Any person may within three
months from the date of the first
appearance of this Advertisement in
the Antigua, Montserrat & Virgin
Island Gaeatte give notice in dupli-
cate at the Trade Marks Office, Mont-
serrat, of opposition to registration of
the said Trade Mark.
F. O. C. HARRIS,
Registrar of Trade Mat ks.










THE ANTIGUA, MONTSERIAT AN) VIRGIN ISLANDS GAZETTE [October 3, 1957


TRADE MARKS OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS.
6th September, 1957.

BRITISH-AMERICAN TOBACCO
COMPANY, LIMITED of Westmin-
ster House, 7, Millbank, London,
S. W., England, have applied for
Registration of one Trade Mark
consisting of the following:-


01


in Class 45, that is to say: Tobacco
whether manufactured or unmanufac-
tured.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for four
years before the date of their
application.

Any person may within three
months of the date of the first
appe:irance of this Advertisement in
the A ntigua, Montserrat and Virgin
Isla ds Gazette, give notice in dupli-
cate at the Trade Marks Office,
Tort la, British Virgin Islands of
opposition to registration of the said
Trade Mark.

H. Alex Besson,
Registrar of Trade Marks.


.AINFALL FIGURES.

Agricultural Department,


Antigua.


Month
Januar-y
Feb.
Mar.
April
May
June
July
August
To 28th Sep.


1963. 1954.
1.93 3.04
1.02 2.45
5.60 1.OS
2.06 .49
1.60 3.83
1.31 3.32
3.20 3.47
3.15 5.93
2.10 9.53


1955.
2.16
.68
.83
1.75
2.81
1.47
2.13
8.25
5.59


1956.
5.15
1.23
1.40
3.83
2.58
5.72
4.29
5.67
2.05


1957.
3.16
2.29
.40
2.654
1.19
286
1,50
6.48
8.45


TRADE MARKS OFFICE,
PLYMOUTH, MONTSERRAT.
20th September, 1957.

WEST INDIAN TOBACCO COM-
PANY LIMITED of Champ Fleurs,
Eastern Main Road, St. Joseph, Trini-
dad, British West Indies, have applied
for registration of one Trade Mark
consisting of the following:-












,,;,'. ".::- '' ..


in Class 45, that is to say: Manufao-
tured tobacco.

Any person may within three
months from the late of the first
appearance of this Advertisement in
the Antigua, Montserrat & Virgin
Islands Gazette give notice in dupli-
cate at the Trade Marks Office, Mont-
sarrat, of opposition to registration of
the said Trade Mark.

F. O. C. HARRIS,
Registrar of Trade Marks.


COLLECTOR OF CUSTOMS OFFICE,
ANTIGUA,
6th September, 1957.

On or after the 1st October, 1957,
all passengers arriving on Aircraft
whether intransit or otherwise, must
pass through the Customs Examina-
tion Room before proceeding to the
Passengers' Lounge.

J. R. A. McDONALD,
C llector of CUstoms.


In the Supreme Court of the
Windward Islands and
Leeward Islands.

MONTSERRAT CIRCUIT.

CIRCUIT COURT NOTICE.

NOTICE 1S HEREBYgiven that in
pursuance of Rules made by the Chief
Justice under section 16 of the Wind-
ward Islands and Leeward Islands
Courts Order in Council, 1939, on the


24th day of September, 1941, as
amended, the Honourable the Puisne
Judge selected for the sitting of the
Court in the Montserrat Circuit has
appointed the undermentioned day
on which the ensuing Circuit shall
sit in the Colony, that is to say:-

On Tuesday the 29th day of Octo-
ber, 1957, at 10.00 o'clock in the
forenoon.

F. O. C. HARRIS,
Registrar
Montserrat Circuit,

Registrar's Office,
Montserrat,
23rd September, 1957.

Ref. M. 65 A./8-III.



Applications are invited for the
post of Senior Assistant Master, St.
Vincent Grammar School.

SALARY:


'Ihe salary of the past, which is
pensionable is in the scale $2,880 x-
120- $3,600 per anum, plus a pension-
able pay addition of 20% of salary.

DUTIES:


The officer will be required to
teach either Mathematics or History
and English up to Cambridge Higher
School Certificate standard, and to
undertake the teaching of general
subjects in the middle and/or lower
-chool as the Headmaster may direct.
He will also be required to assist with
extra-curricular activities as occasion
arises, and to assist in the preparation
of schemes or work in the principal
subject taught by him.

QUALIFICATIONS:

The officer should be a graduate
of a recognized University. A certifi-
cate or Diploma in Education would
be an asset.

Further particulars regarding the
appointment may be obtained from
the Chief Secretary, Windward
Islands, Grenada, to whom appli-
cations should be addressed to reach
him not latter than the 31st October,
1957.


21.87 33.14 25.67 31.92 28.87


Ref. A.C. 13/89-IV









Octcber 3, 1957] THE ANTIGUA, MONTSERRAT AND VIRGIN ISLANDS GAZETTE.


TRADE MARKS OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS.
5th September, 1957.
BRITISH-AMERICAN TOBACCO
COMPANY, LIMITED of Westmin-
ster House, 7, Millbank, London,
S. W., England, have applied for
Registration of one Trade Mark
-oonsisting of the following:-


in Class 45, that is to say: Tobacco
"whether manufactured or unmanufac-
tured.
The Applicants claim that they
have used the said Trade Mark
in respect of the said goods for fifty
three years before the date of their
Application.
Any person may within three
months of the date of the first
-appearance of this Advertisement in
the Antigua, Montserrat & Virgin
Islands Gazette, give notice in dupli-
cate at the Trade Marks Office,
Tortola, British Virgin Islands of
-opposition to registration of the said
Trade Mark.
H. Alex Beuon,
Registrar of Trade Marks.


TRADE MARKS OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS,
5th September, 1957.
BRITISH-AMERICAN TOBACCO
COMPANY, LIMITED of Westmin-
ster House, 7, Millbank, London,
S. W., England, have applied for
Registration of one Trade Mark
consisting of the following:-







in Class 45, that is to say: Tobacco
whether manufactured or unmanufac-
tured.

The Applicants claim that they
have used the said Trade Mark
in respect of the said goods for
forty eight years before the date of
their Application.
Any person may within three
months of the date of the first
appearance of this Advertisement in
the Antigua, Montserrat and Virgin
Islands Gazette, give notice in dupli-
cate at the Trade Marks Office,
Tortola, British Virgin Islands of
opposition to registration of the said
Trade Mark.

H. Alex Besson,
Registrar of Trade Marke.


TRADE MARKS OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS.
6th September, 1957.
BRITISH-AMERICAN TOBACCO
COMPANY, LIMITED of Westmin-
ster House, 7, Millbank, London,
S. W., England, have applied for
Registration of one Trade Mark
consisting of the following:-


in Class 45, that is to say: Tobacco
whether manufactured or unmanufac-
tured.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for thirty
seven years before the date of their
application.
Any person may within three
months of the (late of the first
appearance of this Advertisement in
the Antiqua, Montserrat and Virgin
Islands Gazette, give notice in dupli-
cate at the Trade Marks Office,
Tortola, British Virgin Islands of
opposition to registration of the said
Trade Mark.

H. Alex. Besson,
Registrar of Trade Marks.


TRADE MARKS OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS.
6th September, 1957.

BRITISH-AMERICAN TOBACCO COMPANY LIMITED, of Westminster House, 7,
Millbank, London, S. W.. England, have applied for Registration of one Trade Mark consisting of
the following:-


in Class 45, that is to say: Tobacco whether manufactured or unmanufactured.

The Applicants claim that they have used the snid Trade Mark in respect of the said goods for
twenty-three years before the date of their application.

Any person may within three months of the date of the first appearance of this Advertisement
in the Antigua, Montserrat and Virgin Islands Gazette, give notice in duplicate at the Trade Marks
Office, Tortola, British Virgin Islands of opposition to registration of the said Trade Mark.

H. ALEX. BESSON,
Registrar of Trade Marks.


~


227


SPIAINX








228 THE ANTIGUA, MONTSERRAT AND VIRGIN ISLANDS GAZETTE. [October 3, 1957
TRADE MARKS OFFICE
TORTOLA,
BRITISH VIRGIN ISLANDS.
6th September, 1957.

BRITISH-AMERICAN TOBACCO COMPANY LIMITED, of Westminster House, 7,.
Millbank, London, S. W., England, have applied for Registration of one Trade Mark consisting of the-
following:-




TraA'e







D.&H.O.WILLS.
R.::STO'.. & LOiDON.

in Class 45, that is to say: Tobacco whether manufactured or unmanufactured.
The Applicants claim that they have used the said Trade Mark in respect of the said goods for
thirty seven years before the date of their application.
Any person may within three months of the date of the first appearance of this Advertisement
in the Antigua, Montserrat and Virgin Islands Gazette, give notice in duplicate at the Trade Marks.
Office, Tortola, British Virgin Islands of opposition to registration of the said Trade Mark.
H. ALEX. BESSON,
Registrar of Trade Marks.


TRADE MARKS OFFICE,
TORTOLA,
BRITISH VIRGIN ISLANDS.
6th September, 1957.
BRITISH-AMERICAN TOBACCO COMPANY LIMITED, of Westminster House, 7,
Millbank, London, S. W., England, have applied for Registration of one Trade Mark consisting of
the following:-













in Class 45, that is to say: Tobacco whether manufactured or unmanufactured.
The Applicants claim that they have used the said Trade Mark in respect of the said goods for
thirty years before the date of their application.
Any person may within three months of the date of the first appearance of this Advertisement
in the Antigua, Montserrat and Virgin Islands Gazette, give notice in duplicate at the Trade Marks
Office, Tortola, British Virgin Islands of opposition to registration of the said Trade Mark.
H. ALEX. BESSON,
Registrar of Trade Marks.








October 3,1957.] THE ANTIGUA, MONTSERRAT AND VIRGIN ISLANDS GAZETTE. 229

TRADE MARKS OFFICE,
ANTIGUA, 23rd September, 1957.

BROWN & WILLIAMSON TOBACCO CORPORATION (EXPORT) LIMITED of
Westminster House, 7, Millbank, London, S.W., have applied for Registration of Two Trade Marks
,consisting of the following:-


(1)






IK-I


- T~LW1tB

~~t liCi


in Class 45 that is to say:-Tobacco whether manufactured or unmanufactured.

The Applicants claim that they have used the said Trade Mark 1 & 2
goods for 9 & 28 years respectively before the date of their said Application.


in respect of the said


Any person may within three months from the date of the first appearance of this Advertise-
ment in the Antigua, Montserrat and Virgin Islands Gazette," give notice in duplicate at the Trade
Marks Office, Antigua, of opposition to registration of the snid Trade Mark.
Cecil 0. Byron,
Registrar of Trade Marks.

ANTIGUA SAVINGS BANK.
Account of Deposits and Withdrawals for quarter ended March 31, 1957.


DEPOSITS.

To balance at credit of
Depositors as at 1st
January, 1957

To Deposits received
,, Interest credited to
Depositors


$


857,635.56

99,389.18

9.05

957,033.79


WITHDRAWALS.

By balance at credit of Depositors
as at 31st March, 1957

,, Withdrawals


$

871,493.17

85,540.62




957,033.79


Statement of Assets and Liabilities as at 31st March, 1957.


LIABILITIES.
'To balance at credit of Depositors
as at 31st March, 1957
,, Interest earned $9,174.56
Less Interest paid 9.05

To Sale of Pass Books



SYLVIA H. FLAX,
Accountant.
11th September, 1957


871,493.17

9,165.51

4.80

880,663.48


Investments
Cash in Treasury
Reserve


A SSETS.


686,370.38
73,623.02
120,670.08


880,663.48

E. G. 0. BERRIDGE,
Chief Accountant.
28th September, 1957


Prinrtedl t the Government Printing Office, Antigua, Letwvard Islands,
by E. M. BLAOKMAN, Government Printer.-By Authority.
1957.


[Price $1.63]


-i s . . -- - i ...
i-


;.? : :-,:(*,.
*~; "" ^ 'y^ ^
EE I,:3SSZ:dI3


Ulmj~j~ii'._







ANTIGUA.

THE INCOME TAX ORDINANCE, 1957.

No. 13: OF 1957.


ARRANGEMENT OF SECTIONS.

PART I.

PRELIMINARY.


Section
1.
2.


Marginal Note.

Short title and Commencement
Interpretation


PART II. /i

ADMINISTRATION.

3. Appointment of administrative .ritrI. vy
4. Official Secrecy
PART III.
IMPOSITION OF1 INCOME 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. Exemption from tax of interest on public loans
PART V.

ASCERTAINMENT OF CHARGEABLE INCOME.


Deductions allowed
Deductions not to be allowed
Initial allowances
Meaning of industrial building or structure
Allowance for wear and tear
Allowance of trade losses
INSURANCE AND SHIPPING COMPANIES.


16.
16(a).

16 b).
16 ;(c)
j\ !"(<4)


IQL^zp^
.. J^R


Special provisions as to certain companies etc.
Insurance Companies other than Life( Insurance Corn
panics
Life Insurance Companiies
Shipping Companies






PART VI.


ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS.

Section Marginal .V,,,.

17. Deduction incase of earned income
18. Deduction in case of residents or British subjects
19. Deduction for wife
20. Maintenance, 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' Fund.
24. Proof of Claims
25. Apportionment of I lIt- of company among members

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

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

21W. ('i, ,.il iji of trustees etc.
3i. ('.lh i .--,,IliI' of a.,ent of person residing out of the
(olor!y
31. Arts etc. to be done by trustees
32. Incv ne 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. Manager of corporate bodies
36. Agents etc. of non-residents to be assessed
37. Indeinniication of representative
38. Deceased persons

PART VIII.
RATES OF TAX. LIGHTS OF DEDUCTION, ALLOWANCES FOR TAX
CHARGED AND RELIEF IN CASES OF DOUBLE TAXATION.

]9. Rate of tax upon individuals
40. Rat(; of tax on companies
41. Deduction of tax from dividends of companies
42. Setting '1 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 respect of Commonwealth income tax
46. Double taxation arrangements
47. Tax credits
48. Deductions of set ,)ff under section 42 and refund under
section 73






PART IX.


RETURNS: BY WHOM TO BE MADE.

Section Marginal 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 J udge against assessments

PART XII.

COLLECTTOrC' RECOVERY AND REPAYMENT OF 'rAX.

65. Extracts from lists to be sent to Collector
66. Penalty for non-payment of tax and enforcement of
pa yment
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. omissionn to Frovost Marshal
72. Recovery of tax from and assessment of persons leaving
the Colony. Charging tax before year of assessment.






PART XIII.

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.







Income Tax.


[L.S.]


I ASSENT,
A. T. WILLIAMS,
Governor.
19th September, 1957.




ANTIGUA.

No. 13 of 1957.

An Ordinance to impose a tax upon incomes
and to regulate the collection thereof.

[1st January, 1957] Commenoe-
ment,
ENACTED by the Legislature of the Colony
of Antigua.

1. This Ordinance may be cited as the Shorttitle and
Income Tax Ordinance, 1957, and shall be deemed Commence.
to have come into operation on the 1st day of meant.
January, 1957.

2. In this Ordinance, unless the context Interpreta.
otherwise requires- tion.

Appeal Board" means the persons ap-
pointed by the Governor to be the
Appeal Board for the purposes of this
Ordinance;

boly of persons" means any body politic,
corporate, or collegiate and any com-


No. 13 of 1957.


ANTIGUA.







ANTIGUA. 2 Ineome Tax. No. 18 of 1957.

pany, fraternity, fellowship, or society
of persons whether corporate or not
corporate;

"chargeable income means the aggregate
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 Colony and includes any officer
acting in that capacity and any other
person deputed by the Chief Accountant
for any purpose under this Ordinance;

Commissioner" means 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 the
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;


_P







SSchedule" 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.

8. For the due administration of this Appointment
Ordinance the Governor may appoint a Corn- a1minis
missioner and such officers and persons as may authority.
be necessary and shall furnish sach 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 prescribed to
that effect before a Magistrate.

(2) Every person having possession of
or control over any documents, information,
returns or assessment lists or copies of such lists


No, 13 of 1957.


Income Tax.


8 ANTIGUA,








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 documents, returns,
lists or copies to any person-

(a) other than a person to whom he is
authorised by the Governor to communicate
it; or

(b) 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 Colony,
the obligation as to secrecy imposed by this section
shall not prevent the disclosure to the authorised
officers of the Government in that part of the
Commonwealth of such facts as may 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 rate or rates
specified hereafter for the year of assessment
commencing on the 1st day of January, 1957, and
for each subsequent year of assessment, upon the
income of any person accruing in or derived from
the Colony or elsewhere and whether received in
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
exercised;


Income Tax.


No. 13 of 1957,


ANTIGUA. 4










(b) gains or profits from any employment,
including the estimated annual value of any
quarters or board or residence or of any other
allowance granted in respect of employment,
whether in money or otherwise;
(c) the annual value of land and im-
provements 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;
(e) any pension, charge or annuity;

(f) rents, royalties, premiums and any
other profits arising from property;
(g) any annual gains or profits not falling
under any of the foregoing heads:
Provided that in the case of income arising
outside of the Colony which is earned income or
which arises to a person who is not ordinarily
resident in the Colony, or not domiciled in the
Colony the tax shall be payable on the amount
received in the Colony.

BASIS OF ASSESSMENT.
6. Tax shall be charged, levied, and collected Basis of
for each year of assessment upon the chargeable assessment.
income of any person for the year immediately
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.
7. Where the Commissioner is satisfied that Special
any person usually makes up the accounts of his periods of
trade or business on some day other than that im- ssmen
mediately preceding any year of assessment, the
Commissioner may permit the gains or profits of


j 1 C


In c ome Ta x..


N~o. 13 of 1957.r


5 ANNTIGUA.










S 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 immediately
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

pw'itv


Income Tax.


No. 13 of 197:,7.


ANTIGUA. 6








No. 18 of 1957.


(g) the emoluments payable from Im-
perial funds to members of Her Majesty's
Forces and to persons in' the permanent service
of the Imperial Government in the Colony
in respect of their offices under the Imperial
Government;
(h) wound and disability pensions granted
to members of Her Majesty'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 Ministers of Religion
derived from their occupation as such;
(1) capital sums withdrawn by indivi-
duals on retirement from any provident
S society or other fund approved by the
Governor;
(m) income arising from a scholarship
held by a person receiving full time instruc-
tion at a university, college, school, or other
educational establishment.
The expression scholarship" includes
any exhibition, bursary or any other similar
educational endowment;
(n) income arising from the business of
shipping carried on by a person not resident
in the Colony provided that the Governor
is satisfied that an equivalent exemption
from income tax is granted by the country
in which such person is 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 the country in which the
central management and control of its busi-
ness is situate;


~i~l~


Income Tax.12


7 ATIGUmA.









Provided that nothing in this section shall be
construed to exempt in the hands of the recipients
any dividends, interest, bonuses, salaries or wages
paid wholly or in part out of the income so
exempted.
Exemption 9. The Governor in Council may by Order
from tax
of interest published in the Gazette provide that the interest
on public payable on any loan charged on the public 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 from the date and to the
extent specified in the Order be exempt accordingly.
PART V
ASCERTAINMENT OF CHARGEABLE INCOME.
Deductions 10. (1) For the purpose of ascertaining the
allowed. chargeable income of any person there shall be
deducted all outgoings and expenses wholly and
exclusively incurred during the year preceding the
year of assessment by such person in the pro-
duction of the income, including-
(a) sums paid by such person by way
of interest upon any money borrowed by him,
where the Commissioner 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 the income;
(c) where any person engaged in any
trade, business, profession or vocation has
expended any sum in replacing any plant or
machinery which was used or employed in
such trade, business, profession or vocation,
and which has become obsolete, an amount
equivalent to the cost of the machinery
replaced, after deducting from that cost such
sums as shall represent the total depreciation
which has occurred by reason of exhaustion
by wear and tear since the date of purchase of
such plant and machinery and any sum
realized by the sale thereof, or from insurance,
pal\v ge or coupenusation moneysj


Income Tax.


ANTIGUA. 8


No. 13 of 1957.









(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;
(e) bad debts incurred in any trade,
business, profession or vocation, proved to
the satisfaction of the Commissioner to have
become bad during the year immediately
pile-... i; the year of assessment, and doubt-
ful debts to the extent that they are respec-
tively estimated to the satisfaction of the
Commissioner to have become bad during
the said year notwithstanding that such bad
or doubtful debts were due and payable prior
to the commencement of the said year:
Provided that all sums recovered during
the said year on account of amounts pre-
viously written off or allowed in respect of
bad or doubtful debts shall for the purposes
of this Ordinance be treated as receipts of
the trade, business, profession or vocation
for that year;
(f) fixed annuities or other annual pay-
ments, secured by covenant for a period of
at least five consecutive years, in favour of
any religious, charitable or educational institu-
tion of a public character approved for such
purpose by the Governor in Council;
(q) such other deductions (not being
deductions of the kind disallowed by section
11) as may be prescribed.
(2) (i) Notwithstanding anything to the con- neliefto
trary contained in this Ordinance-- hotel proprie"
(a) in any case approved by the
Governor in Council, in which the
erection of a hotel or of any exten-
sion to a hotel is commenced after
the first day of January, 1954, and
in which a licence has been granted
to any person in respect of such
hotel under the Hotels Aid Ordi- t0/1952,
nance, 1952, such person shall be
exempt from income tax in respect
of the income arising from such


'No. 13 of 19.)7.


1nocome Tax.e


9f AN~TIGUA.








No. 13 of 1957.


hotel in each of the five years of
assessment next after the year of
assessment in which the erection or
extension of such hotel, as the case
may be, is completed and where any
part of the said income is distributed
as dividends to shareholders in any
company to which a licence as afore-
said has been granted, any dividend
so distributed shall, for the period
aforesaid, be exempt from income
tax in the hands of a shareholder
and thereafter such person or share-
holder shall be allowed in each of
any five of the eight years of assess-
ment next following to setoff against
the income as aforesaid arising from
such hotel one-fifth of the capital
expenditure upon such hotel or
extension thereof, as the case may
be, so, however, that no such set-off
be allowed in any year of assessment
later than the thirteenth year of
assessment next after the year of
assessment in which the erection or
the extension of such hotel, as the
case may be, is completed;
(b) in any case approved by
the Governor in Council in which
a licence has been granted to any
person under the Hotels Aid Ordi-
nance, 1952, but which is not within
the contemplation of paragraph (i)
(a) of this subsection, such person
shall be allowed in each of any ten
of the twelve years ot assessment
next after the year of assessment in
which the licence is granted to set-off
against the income ss aforesaid aris-
ing from the hotel one-tenth of the
capital expenditure upon such hotel,
so, however, that no such set-off be
allowed in any year of assessment
later than the twelfth year after the
year of assessment in which the
capital expenditure was incurred,


ANTIGUA. 10


Income Tax.








No. 13 of 157.


(ii) Where the capital expenditure is
allowed to be set off against the
income arising from a hotel, section
14 of this Ordinance shall not apply
in respect of such expenditure.
(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) For the purposes of this section, the
question whether the erection or
extension of a hotel was commenced
before the first day of January, 1954
shall be for determination by the
Governor in Council. The Governor
in Council shall also for the purposes
of this section determine on what
date the erection or extension of a
hotel is completed. His determina-
tion in each case shall be final.
(v) Relief under paragraph (i) (a) of this
subsection shall not be granted to
any person unless such person-
(a) has applied in writing to
the Governor in Council, for ap-
proval of the case before commenc-
ing the erection or extension, as
the case may be, of the hotel; and
(b) has notified the Governor in
Council in writing of the date on
which he intends to commence the
erection or extension, as the case
may be, of the hotel.
(vi) Where any case has been approved
by the Governor in Council for the
purposes of paragraph (i) (a) of this
subsection, the Governor in Council
shall issue to the Commissioner a
certificate stating the fact of such
approval and the datcs fixed by him
ai the dates on which the erectionz


Income Tax.


11 ANTIotUA.







A lIGoA. 12


Income Tax.


No. 13 of 1957.


or extension, as the case may be, of
the hotel was commenced and
completed.
(vii) Any person authorized by the Gover-
nor in Council in writing so to do,
may at any reasonable time enter
upon the premises on which a hotel
or any extension of a hotel is to be,
or is being, erected, for the purpose
of obtaining such information as will
enable the Governor in Council to
report to the Commissioner in accord-
ance with the requirements of para-
graph (vi) of this subsection.
(viii) The Governor in Council may by
regulations make any provision which
in his opinion is necessary or expedi-
ent for the better carrying into effect
of the provisions of this subsection.
(ix) In this subsection-
"capital expenditure" means such
sum as the Commissioner is
satisfied has been expended on-
(a) advertising, publicising
and promoting the business
of the hotel prior to the com-
mencement of such business;
(b) the purchase of build-
ing materials for the construc-
tion of the hotel and on
effecting such construction;
(c) the purchase of any
existing hotel where-
(i) an existing hotel has
been purchased;
(ii) there has been a bona
fide change of owner-
ship; and
(iii) the purchaser qualifies
for relief under the
Hotels Aid Ordinance,
1952, in respect of the
buildings comprising
the hotel: Provided
that no account shall
be taken of any sum









paid in respect of the
purchase price of the
land on which such
hotel stands or in re-
spect of goodwill;
(d) the purchase of articles
of hotel equipment and on
the installation of such articles
of hotel equipment;
and for the purposes of this
definition "articles of hotel
equipment ", "building materi-
als ", "construct ", and hotel"
have the same meanings as are
respectively assigned to the said
expressions in the Hotels Aid
Ordinance, 1952. 1ols/12.
(3) The Governor in Council may by rules
provide for the method of calculating or estimating
the deductions allowed under this section.

11. For the purpose of ascertaining the Deductions
chargeable income of any person no deduction shall lowed.
be allowed in respect of:-
(a) domestic or private expenses;
(6) 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) an. 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 Kingdom income tax
or super-tax or Commonwealth income tax.


No. 13 of 1957.,


Income Tax.


13 ANTIGUA,





No. 13 of 1957,


Initial allow. 12. (1) Notwithstanding anything contained
anceS. in section 10 and subject to the provisions of
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
(b) 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.
(2) the persons referred to in paragraph (a)
of subsection (1) of this section are persons who
come 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 a building or
structure which is or is intended to be an
industrial building or structure, occupies, or
intends to occupy such 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,


ANTIGUA. 14


Income Tax.






No. 13 of 1957.


In~:'.e rTax.


15 Ar~TtoA.


(3) Notwithstanding anything in this sec-
tion, no initial allowance shall be made in
respect of capital expenditure incurred on the
erection, alteration or acquisition of a building
or structure if, when the building or structure
comes to be 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.

(4) The provisions of 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
of section 10 (2) or of the Aid to Pioneer
Industries Ordinance, 1950 (hereinafter referred 9/1950.
to as "the related provisions "):

Provided that if a person by whom such
capital expenditure has been incurred shall,
before the expiration of three months before
the beginning of the relevant period, by 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






No. 13 of 1957,


of use as being 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 balancing charge ") shall
be made to, or as the ease may be, on, such
person in the following circumstances, that is
to say-

(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 balancing allowance shall be made of a sum
equal to the amount of the said written down
value or, as the case may be, the excess thereof
over the said moneys;
(b) if the sale, insurance, salvage or
compensation moneys exceed the written down
value of the asset immediately before 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 aggregate of the initial allowance and all
amounts allowed in relation to the asset as deduc-
tions in respect of income.

(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 paragraphs (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.


Income Tax.


ANTIGUA, 16






X0'o. 13 of 195co1.


13. (1) Subject to the provisions of this Meaningof
section, in section 12 the expression "industrial "iddiUn t
building or structure" means a building or struc- structure".
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 subjection
of goods or materials to any process; or
(d) a trade which consists in the storage
of goods or materials which are to be used 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 arrival by sea or
air in any part of the Colony from any other
part of the Colony or from outside the Colony;
or
(f) a trade which consists in the carrying
on of a hotel; or
(q7) a trade consisting in all 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


Lwow Tax.c~~


17 A N T UA..







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 cornmenc-ment 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
as part of, a dwelling house, retail shop, showroom,
or office or for any purpose 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 has 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 of the whole building
or structure, the whole 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
wear and tear. any person engaged in a trade, business, profession
or vocation, there shall be allowed as a deduction a
reasonable amount for the exhaustion by wear and


ANTIra-r. 18F


Amrme Tax..


N10. 13 of ~T







No, '1 of li.-17.


tear of prop.r't'. owned by him, iI-l.i, i,,1- plant and
machinery, arising out of the use or employment of
such property in the trade, business, profession or
vocation during the year immediately Ir,---..'lilIg the
year of assessment:

Provided that no allowance shall be made
under or by virtue of the provisions of this section
in respect of any property, plant or machinery if,
in accordance with the provisions of section 12,
a balancing allowance is or can he made in respect
of the said property, plant or machinery.
16. Wheri the t amount of a loss incurred in Allowance of
the year preceding any year of assessment in any trade losses.
trade, business, profession or vocation carried on by
any person either solely or in partnership is such
that it cannot be wholly set (ll against his income
from all other sources for the same vear, the
amount of such loss shall, to the extent to which it
exceeds and in consequence cannot be set off against
his income from other sources for the same year,
be carried forward and shall, subject as hereinafter
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 not be set off in .. .mplitig
the chargeable income of any other year.
INSURANCE AND SIIIPPING COMPANIES.


16. Notwithstanding anything to the con-
trary contained in this Ordinance, it is hereby
provided that-
(a) in the case of an insurance company
(other than a life insurance company) where
the gains or profits accrue in part outside the
Colony, the gains 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
unexpired risks at the percentage adopted by


Special provi-
sions as to
certain cornm-
panies, &c.
Insurance
Companies
other than
life insurance
companies.


Income Tax.


10A ; A







the company in relation to its operations as a
whole for such risks at the end of the year
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 net amount so arrived at
deducting the actual losses (less 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;
Life nsu- (b) in the case of a life insurance com-
Companies, pany, whether mutual or proprietary, the
gains or profits on which tax is payable shall
be the investment income less the management
expenses (including commission):

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 received or annuities paid in
the Colony bore to the total premiums received
or annuities paid after deducting from the
amount so arrived at the agency 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
Companies. 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 sums
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-


ANTIOUA. 20


Income Tax.


No. 13 of 1957.






" No. 13 of 1957.


(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 place (after deduct-
ing interest on any money
borrowed and employed in
acquiring the gains and profits)
to the gross earnings of the
shipowner's fleet or vessel for
that period:
(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 an assessment has been 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 such adjustment as may
be necessary to give effect to the said
certificate and to have any tax paid
in excess refunded;
(iv) in this subsection the expression
"shipowner" means 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 Deduction in
chargeable income of any individual there shall be eieof earned
allowed in respect of so much of the income as is
earned a sum equal to one-tenth of the amount of


Income Tax.


21 ANTTrUA.








such earned income, provided that such deduction
shall not in the case of any individual exceed
five hundred dollars; and provided also that
where a loss arises in the exercise of any
trade, business, profession or vocation or a loss is
brought forward from a previous year under sec-
tion 15, no deduction shall be allowed except in
respect of the amount, if any, by which the earned
income exceeds such loss or the i ~.'reL..t: amount
of such losses, as the case may be.
(2) For the purpose of this section the
expression earned income" means any income
arising in respect of any gains or profits immedi-
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, superannuation 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 deductions referred to in
sections 1.0 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 o of an individual who is resident ii the Colony or
or British who is a British subject, there shall be allowed
subjects. a deduction of five hundred dollars.
Deduction 19. In ascertaiiinig the chargeable income
for wife. 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 maintained by him,
there shall be allowed a deduction of five hundred
dollars.
Maintenance, 20. In ascertaining the chargeable income
separation
allow of ance f individual who proves to thc satisfaction of
and alimony, the Commissioner that he had during the year
immediately prceding: the year of assessment
paid-


JNTIGVA. 22


Income "Tax.


111o. 13 of 19,57.








(a) a maintenance or separation allow-
ance or alimony vpendent ite to his wife in
accordance with the terms of a registered deed
of separation or an order of any court of
competent jurisdiction; or
(h) 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-
tenance or separation allowance or such alimony.
21. (1) In ascertaining the chargeable in- Deduction
come of an individual who is resident in the for children.
Colony or wlho is a British subject and who
proves to the satisfaction of the Commissioner
that lie had living a child or children under
the age of twenty-five years at any time during
the year ,pr.. dinl 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
aige of twelve years and under the age of
twenty-five years who i; receiving full time
instruction at any colhlge, 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-fivi years who is receiving full time
instruction at any university, college; school
or other educational establishment outside the
Colony:
Provided that the deductions under para-
graphs (b) and (c) hereof shall not be in addition
to the deduction under paragraph (a) hereof:
Provided further th;it in the case or 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


No. 13 of 195-1.


Income Tax.


23 A.rNTGDA








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
the satisfaction of the Commissioner that the
income from such scholarship, bursary or endow-
ment is insufficient to maintain 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, bursary or endowment and the actual
cost of maintenance and education of the child but
not exceeding in any case the sum ofseven hundred
and twenty dollars.

(2) The expression child in the preceding
subsection includes a step-child, an adopted child
and an illegitimate child in the custody of, and
maintained by, the person charged.
Deduction for 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 maintaining 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 twenty-five dollars in respect
of each person whom he so maintained:
Provided that where two persons jointly
maintain any such person as aforesaid, the
deduction to be made under 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:


ANTIGUA. 24


Income Tax.


No. 13 of 1957.







No. 13 of 1957.


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 ";
(b) he was 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-
visions 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
year.
23. In ascertaining the chargeable income
of ;iny individual who--
(a) shall have made insurance on his
life or the life of his wife; or
(b) shall have made a contribution to a
\\idw-,' and Orphans' Pensions Fund, or to
such fund or scheme as the Governor may
approve,


Daduotion in
respe-t of life
insurance and
contribution
to WidowJ'
and Orphans'
fund.


Reomo~e Tax.'


25 ANT10trA.








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

Provided-

(a) that in the case of a policy securing
a capital oiui, 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 pji :\bl 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 or may be received either before or
after death, either by the person paying 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 of 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.
Proof o 24. Every person who claims a deduction
under this Part of this Ordinance shall make his
claim on the 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 the Commis-
ent of sioner that, with a view to the avoidance or
profits of
company reduction of tax, a company controlled by not
among nore than lIi1 persons has not distributed to its
members. 1 .
shareholders, as dividend, profits made in any
period ending after the 1st day of January, 1957,


k~xt~u. '


Income Tax.


,\. 13 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 -peciii-d 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
(b) more than half of the total shares
issued are held by not more tihan five per-
sons, their wives, or minor children either
directly or through nominees.
PARTNERS I 'S.
26. Where a trade, business, profession or Partnerships.
vocation is carried on by tw o 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
bein g ascertained in accordmance 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 Iy,) the partner who of the partners
resident in the Colony-
(i) is first named in the agreement
of partnership, or
(ii) if there is no agreement, is
named singly or with pre-
cedence !o the other partners
in the usual name of the firm,
or


NRo. 13 of 1957.


Income Tax.


27 ANTIGUA.








(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 any year, such income
being ascertained in accordance with the
provisions of this Ordinance, 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 Colony, the return shall be made
and delivered by the attorney, agent,
manager, or factor of the firm resident
in the Colony.
(3) Any person who refuses, fails or neglects
to deliver any return required under the provisions
of this section shall be guilty of an otlenct against
this Ordinance.
PART VII.
PERlSONS CHARGEABLE.
wife's 27. (1) The income of a married woman
income, living with her husband shall, for the purposes of
this Ordinance, be deemed to be the income of the
husband, and shall be charged in the name of the
husband and not in her name nor in that of her
trustee:
Provided that that part of the total amount
of tax charged upon the husband which bears the
same proportion to that total amount as the
amount of income of the wife bore to the amount
of the total income of the husband and wife may,
if necessary, be collected from the wife, not-
withstanding that no assessment has been made
upon her.
(2) When a married woman a not living
with her husband each spouse shall for all
purposes of this Ordinance be treated as if he or
ohe were unmarried.


ATflGiTA. 28


Income Tac.


No. 18 of 1957.






No. 13 of 1957.


(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 residents.
to any person who is in the Colony for some
temporary purpose only and not 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 the whole to six
months in the year preceding the year of
assessment.

TRUSTEES, AGENTS, &C.


29. A receiver, trustee, guardian, curator,
or committee, having 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 things 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,


Chsrgeability
of trutdeas,
&c.


Income Ta--.


29 ANTIGUOA.






ANTIGUA. 30 Incomne Ta'. No. 13 of 1957.
Charge. 30. (1) A person not resident in the Colony
ability of .
agent of per- (hereinafter in this section referred to as a non-
son residing resident person) whether a British subject or not,
out of the
Colony. shall be assessable and chargeable in the name of
his trustee, guardian, curator or committee, or of
any attorney, factor, agent, receiver, branch or
manager, whether such attorney, factor, agent,
receiver, branch or manager has the receipt of the
income or not, in like manner and to the like
amount as such non-resident person would be
assessed and charged if he were resident in the
Colony and in the actual receipt of such income:

Provided that in the case of any individual
who is not resident in the Colony, and who is not
a British subject, no deduction shall be allowed
under sections 17, 18, J9, 20, 21, 22 and 23.

A non-resident person shall be assessable and
chargeable in respect of any income arising,
whether directly or indirectly, through or from
any attorneyship, factorship, agency, receivership,
branch or management, and shall be so assessable
and chargeable in the name of the attorney, factor,
agent, receiver, branch or manager.
(2) Where a non-resident person carries on
business with a resident person, and it appears to
the Commissioner that owing to the close connec-
tion between the resident person and the non-
resident person, and to the substantial control
exercised by the non-resident person over the
resident person, the course of business between
those persons can be so arranged and is so arranged
that the business done by the resident person in
pursuance of his connection with the non-resident
person produces to the resident person either no
profits or less than the ordinary profits which
might be expected to arise from that business, the
non-resident 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) Where it appears to the Commissioner
by whom the assessment is made, or to the Appeal
Board or to the Judge by whom an appeal is heard,







No. 13 of 1,-r7.


that the true amount of the gains or profits of any
non-resident person chargeable xith tax in the
name of a resident person cannot in any case
be readily ascertained, the Commissioner or
Appeal Board or Judge nmay, if he, or they, as the
case may be, think fit, assess and charge 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 name he is chargeable as
aforesaid, and in such case the provisions of this
Ordinance relating to the delivery of returns or
particulars by persons acting on behalf of others
shall extend so as to require returns or particulars
to be furnished by the resident person of the
business so done by the non-resident person
through or with the resident person, in the same
manner as returns or particulars of income to be
charged are to be delivered by persons acting for
S non-resident persons:
Provided that the amount of the percentage
shall in such case 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 Appeal Board and to a Judge as provided
by sections 62 and 64.
(4) Nothing in this section shall render a
non-resident person chargeable in the name of a
broker or general commission agent, or other
agent when such broker, general commission agent
or agent i-s not an authorized person carrying on
the regular agency of the non-resident person or
a person chargeable as if he were an agent in pur-
suiance of subsections (2) and (3) of this section,
in respect of gains or profits arising from sales or
transactions carried out through such a broker
or agent.
(5) The fact that a non-resident person exe-
cutes sales or carries out transactions with other
non-residenzts 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 make him chargeable in
respect of gains or profits arising from those sales
or trasiactions,


I


Income Taac~


31 ANTIGUA..







(6) Where a non-resident person is charge-
able to tax in the 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
Colony 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 Commissioner or,
in the case of an appeal, to the Appeal Board and
to the Judge, 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 Judge of the amount of the profits on the basis
aforesaid, the assessment shall be made or amended
accordingly.

Acts &c. to 81. The person who is chargeable to tax
be done by
trustees &c. 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
the tax chargeable thereon.

Income 32. Where a person transfers property to
derived from
property a minor, either directly or indirectly, or through
transferred the intervention of a trust or by any other means
to minors, whatsoever, such person shall, nevertheless, 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.


r/'iTone Tav,


ANTIGUA. ,32


No. 18 of 1957.





No, 13 of I 1 5


388. Where a person transfers property in
trust and provides that the corpus of the trust
shall revert either to the transferor or to such person
as he may determine at a future date, or where a
trust provides that during the lifetime of the
transferor no disposition or other dealing with the
trust property shall be made without 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, grant, covenant, 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 ch tg,.alh' 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 and correct statement of all
such income;
(b) the name and address of every per-
son to whom the same shall belong.

S (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 be
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 agent, trustee, mortgagor,
or other person who transmits rent, interest, or
income derived from any other source within the


Income of
property
transferred
in trust to
be income of
transferor
in certain
cases.


Lists to be
prepared by
representative
or agent.


Manager of
corporate
bodies of
persons.


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


ATGA





No. 13 of 1957.


Colony to a non-resident person shall be deemed
to be the agent of such no,;-resident person and
shall be assessed and shall pay the tax accordingly.

Indemnifica.
tion of repre. 87. Every person answerable under this
santative. Ordinance for the payment of tax on behalf of
another person may retain out of any money
coming to his hands on behalf of such other
person so much thereof as shall be sullicient to pay
such tax, and shall be and is hereby indemnified
against any person whatsoever for all payments
made by him in pursuance and by virtue of
this Ordinance.

Deceased 38. When any person dies during theyear
persons. preceding the year of assessment, and such person
would, but for his death, have been chargeable to
tax for the year of assessment, or when any person
dies during the year of assessment or within two
years after the expiration thereof, and no assess-
ment has been made upon him for that year, the
personal representative of such person shall be
liable to and charged with the payment of the tax
with which such person would have been charge-
able, and shall be answerable for doing all such
acts, matters and things as such 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 of assessment,
if his personal representative distributes his estate
before the commencement of the year of assessment,
such personal representative shall pay the tax at
the rate or rates in force at the date of distribution
of the estate, if the rate of tax for the year of
assessment has not been fixed at that date.

PART VIII.
RATES OF TAX, RIGHTS OF DEDUCTION, ALLOW-
ANCES FOR TAX CHARGED ANT) RELIEF IN
CASES OF DOUBLE TAXATION.
Rate of 39. Th tax upon the chargeable income of
tax upon
individuals, every person other than a company shall be
charged at the following rates:-


ANTIGUA. 34


Income Tax.







No. 13 of 1l9,

On every dollar of


Income Ta.- 36 ANTIGUA,

the first $ P0I of chargeable incomri
2j cents in the $
,, next $480 viz 481 to $960
5 cents in the $
,, $480 viz 961 to $1410)
71 cents in the $
,,,, $480 viz 1441 to $1920
10 cents in the $
,,,, $480 viz 1921 to $2400
121 cents in the $
,,,, $480 viz 2401 to $2880
15 cents in the $
,,,, 11,~:; viz 2881 to $3840
20 cents in the $
,, $1440 viz 3841 to $5280
25 cents in the $
,, $1920 viz 5281 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 $
beyond $14400 65 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 the
amount of anv dividend paid to any shareholder
tax at 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.
(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


Rate of
tax upon
companies,



Deduction of
tax from
dividends )f
companies.






No. 13 of 1957.


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 affected 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 ha 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
charged on that chargeable income.

43. (1) Where any person pays to any other
person not resident in the Colony mortgage or
debenture interest or any rent, annuity or any
oiher annual payment which the payor is entitled
to deduct under section 10(1) in arriving at his
clargeable 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 every dollar of such interest payable to
such person and at the rate set out in section 40 in
the case of a payment as aforesaid to a company
and the payor shall forthwith render an account to
the Commissioner of the amount so deducted and
every such amount shall be recoverable in the like
manner as is provided in section 67.


Setting
off tax so
deducted.









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


ANTIGUA. U6


Income Tax,.








(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 an
offence against this Ordinance.
44. (1) Any person who has paid, by deduc- Roliefin
o *r i i to y 11 respect
tion or otherwise, or is liable to pay, tax under of United
this Ordinance for any year of assessment on any Kingdom
income tax.
part of his income and who proves to the satis- iome.
faction of the Commissioner that he has paid, by
deduction or otherwise, or is liable to pay, income
tax in the United Kingdom for that year in
respect of the same part of his income, shall be
entitled to relief from tax under this Ordinance
paid or payable by him on that part of his in come
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 he shill 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
be 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 applied to tax paid
or payable under this Ordinance, means the rate
determined by dividing the amount of the 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 Ordinance has been charged
for that year, except that where the income which
is the subject of a claim to relief under this section
is computed by reference to the provisions of
section 30 onn an amontt other than the ascertained
amount of the actual profits the rate of tax shall
be determined by the Commissioner.


No. 13 of 1.957.


Income Tax.


37 ANTTG'UA.







Relief in 45. (1) Subject to the provisions of sub-
respet of 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, he shall be entitled
to relief from tax in the Colony paid or payable by
him cn 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 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 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-
monwealth income tax;
(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


-kNTIGUA. 38


Income Tar.


NRo. 13 of 1957.






No. 13 of 1957.


given shall 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 (1) 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
chargeable, 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 Icen made with the Government of any
territory outside the Colony with a view to affording
relief from double taxation in relation to income tax
and any tax of a similar character imposed by the
laws of that territory, and that it is expedient that
those arrangements should have effect, the arrange-
ments shall have effect in relation to income tax
notwithstanding anything to the contrary contained
in any enactment.
(2) On the making of an Order under this
section with respect to arrangements relating to the
United Kingdom, section 44 of this Ordinance shall
cease to have effect except in so far as the arrange-
ments otherwise provide.
(3) On the making of an Order under this
section with respect to arrangements relating to any
territory forming part of the Commonwealth


Double
Taxation
arrangements.


Income Tax.


39 AN.mGUA.








(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.

(4) F6r 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 Commonwealth
income tax shall be computed in a similar manner.

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

(6) 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.

(7) 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 tax 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 to 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 year.


tNTiGUA.. 40


Income Tax.


No. 1:1 of 1957.






No. 13 of 1957.


(3) The credit shall not exceed the amount
which would be produced by computing the amount
of the income in accordance with the provisions of
this Ordinance and then charging it to income tax
at a rate ascertained by dividing the income tax
chargeable (before allowance of credit under any
arrangements having.effect under section 1i' ) on the
total income of the person entitled to the income
by the amount of his total income.
(4) Without pr, judice 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 all 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 hy him under
the provisions of section 43.

(5) In computing the amount of income-
(a) no reduction shall be allowed in
respect of foreign tax (whether in respect
of the same or any other income);
(b) where the income tax chargeable
depends on the amount received in the
Colony, the said amount shall b, increased
by the appropriate amount of the foreign
tax in respect of the income;
(c) 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 he taken
into account in considering whether any,
and if so what, credit is to be 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 provisions 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,


172c(me Tax.


41 ANT1011A.






No. 13 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 an assessment.


B~TItrA.42


In co rne Ta x..








(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 itr,-ete-l by double taxation relief set-off under
,P section 42 and
the amount to be set off under section 42, 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 eql al 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 mioro than
one such dividend, a dividend shall be deemed
to be a higher part of his income than


No. 13 of 19 5 7


Inroine Tax.C


43 ANTIMUA.








another dividend if the net Colonial rate
applicable to the former dividend is lower
than that applicable to the latter dividend;
(c) where tax is chargeable at different
rates in respect of different 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
incomes. chargeable with tax to deliver to the Commissioner
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- 50. (1) The Commissioner may require any
tiolnand officer in the employment of the Government or
secrecy. any municipality or other public body to supply
such particulars as may be required for the purposes
of this Ordinance and which may be in the posses-
sion of such officer: Provided that no such officer
shall by virtue of this section be obliged to disclose
any particulars as to which he is under any statutory
obligation to observe secrecy.
(2) The Commissioner may by notice in
writing require any employer to furnish them
within reasonable time with a return for any year
containing-


AtTIGUA. 44


Income Tax.


No. 13 of 1951.







(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 lodging, or other allowances in kind received
by an employee in respect of his services.

(3) Where 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.

61. (1) The Commissioner may, by notice, Poworof
lCommissioner
require any person, or the attorney of any person, to require
or the secretary, attorney, manager, agent or other returns.
principal officer of a company residing in the
Colony, to make returns tinder 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, hall, whether or not
any liability to tax is involved, be guilty of an
offence against this Ordinance.


Income Pax.2~


4P5 A'NTrotu.


No. 13 of 1957..








Power of 62. (1) The Commissioner may, by notice
ioner in writing, require any person to furnish him
require within a specified time with a return and such
returns 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.


ANTIGUA. 46


. Incme Tax,,


Xo. 13 of 195ro








(3) Every notice required to be 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.


55. (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.
(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.


'Refusal or
neglect to
accept letters.


56. (1) The Commissioner shall proceed Commissioner
to assess every person chargeable with the tax as to make
I. assessments,
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


No. 13 of 19iN7.


47 ANTIGUA.


Income Tax..







(b) 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 accordingly.

(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 be assessable accordingly.
In this section "disposition" includes any
trust, grant, covenant, agreement or arrange-
ment.
Estimated
assessment (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 chargeable 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 may appoint
an agent in the United Kingdom, who shall
make enquiries on behalf of the Commissioner
in respect of any such person as may apply 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:


ANTIGUA. 48


income Tarx.


No. 13 of 1057.








Provided also that nothing in this section
shall aftect the right of appeal to the Appeal
Board and to a Judge in the Colony conferred by
sections 62 and 64.
68. (1) After completing their assess- Listsof
persons
ments, the Commissioner shall prepare lists of ssesed.
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 Noticesto
be served personally on or sent by registered post be sinvd
to each person whose name appears on the asaesged.
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 writin-. 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 application within such period, hall
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 Commissioner may deem necessary with
respect to the income of the person assessed and
to produce all books or other documents in his


~e'o,;LS aiE I~ti~,


49 ASNTTUA.


,! 7Tax,.






No, 13 of 1957.


custody or under his control relating to such
income and may summon any person who he
thinks is able to give evidence respecting the
assessment, to attend before him, and may
examine such per, on (except the clerk, agent,
servant or other j 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 which
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.


ANTIGUAa, 50


hIncome Tax.






Income tax,


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 t !;' 1 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.


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


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

(a) 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 aggrieved by an assessment Appeals to the
made upon him may appeal against the assessment Pp l Board
against assess-
to an Appeal Board (hereinafter called the Board) mente.
constituted as provi..-1l-in section 63,


51 .\.:T A;iA


No. 13 of lP1 ,,






No. 13 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 Commissioner to amend the assessment as
desired:
Provided that, notwithstanding the lapse of
such period of fifteen days, any person may appeal
against the said assessment if lie 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 Judge 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. person s s shall be appointed by the Governor and
such persons 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. 52


InC07nme T4X,






No 1.3 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 he followed in the conduct
of appeals before the Board.

64. (1) Any person who, being aggrieved
by an assessment Imade upon him, has failed to
agree with the Board in the manner provided in
subsection (4) of section 62i 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 udge 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
before the Judge on the day and at
for the hearing of his appeal:


shall attend
the time fixed


Provided always that if it be proved to the
satisfaction of the Judge that owing to absence
from the Cool.oy, 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.


Appeals to
Judge against
assessments.


Income Tax.


53 ANTIGtA.








(4) Seven clear days' notice shall, unless 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 may 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 amount of the assessment by
the amount of the underlh.ir'_ .
(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 Jiudge 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 Iucome Tax Ordinance,
5/1924. 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
umad,& under or by virtue of this Ordinance.


.NTIGTJA. 54


Income Tax.


No. 13 of 19W..






No. 13 of 1957.


(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 J udge to be proper. If such
security is not given the tax assessed shall
become pay.ltbl, forthwith and shall be recover-
able forthwith by suit by the Collector in his
official name as well as in the manner provided
by section 67.
PART XII
COLLUCTiON, i RECOVERY AND REPAYMENT OF TAX.

65. (1) The Commissioner shall from Extractsfrom
time to time forward to the Collector certified listtobe sent
to Collector.
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 ou or before the prescribed date.
(3) The collection of tax shall, in cases
where notice of an o(Jl'rechiii 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 is 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 aqpp,.,l was deter-
mined. ;nd if such ta::x is not pIid within such
period, 'aywment thereof may be enforced under
the provisions of this Ordinance.


Income Tar.


,55 ANTUIUA~r






No. 13 of 1957.


Penalty for
non-pa)yment
of tax and
on forcement
of payment.








Recovery
of tax.












Provost
Marshal to
lHvy on and
sell goods.
chattels and
elands.






Sale to be
by public
auction.




Application of
proceeds of
sale.


66. If any tax is not paid on or before
the prescribed date or, in cases where notice of
an objection or an appeal has been given, within
thirty days from the day on which the objection
or appeal was determined, a sum equal to five
per centum of the amount of the tax payable
shall be added thereto, and the provisions of this
Ordinance relating to the collection and recovery
of tax shall apply to the collection and recovery
of such sum.


67. In the event of any tax or any
portion thereof not being paid on or before the
date fixed by the last preceding section it stall
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 sunms due on account of the tax from
the persons against whom the warrant is directed.


68. Immediately on receipt of the warrant
the Provost Marshal shall proceed to levy
upon the goods, chattels and lands of the
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.

69. Every sale under this Ordinance shall
be by public auction held at such time and
place as the Provost Marshal shall' direct, and
notice of such sale shall be given in the Gazette
for two consecutive weeks before the day 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 any,
shall be paid on application to the person
entillod thereto.


ANTIGUAa. ',1


Income Tax.






No. 13 of 1957.


71. (1) There shall be paid to the Provost Commission
Marshal in respect of the duties performed to roost
by him under this Ordinance a commission at
the rate of two and a half prw 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 Marshal 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 ofta from
who has been assessed to t'ix may leave the uientof
Colony before such tax becomes payable without e
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 any 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 rfiaking 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 Tax.


57 -ANTIGLTUA.








Charging (3) Notwithstanding any of the provisions of
tax before
year of this Ordinance if in nmy particular case the Corn-
assessment. 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 anli
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 subsections (2) and (3) of
this section shall be given to the person assessed
and any tax so assessed (in accordance with the
provisions of subsections (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 64, and the amount paid 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.
Circumstances 73. (1) If it is proved to lte satisfaction
under which of the Comlmissioner that al prs',n for aRl, vc:Ir
repayment
may be made. of assessment las paid tax, Tiy ded action Cr other-
wise, in excess of the amount with which he is


A.NTIGUA.. 58


Income Tax.


No. 13 of 1957..






No. 13 of 1957.


properly chargeable, such person shall be entitled
to have the amount so 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 be 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
objection 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 iii 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
GENE1A L.
74. (1) Any person who, for the purpose False state-
of obtaining anl education, rebate, reduction, or ments and
SJ returns.
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
(b) to keep or prepare any false accounts
or pnrtic!!Ltrs .. ii -'. i.g any income on
which tax is payable under this Ordinance,


Income Tax.


50ANwx






No. 13 of 1957.


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.
Books of
account to 75. Any person engaged in any business by
be kept. way of trade c.rr~iun, 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 who fails to
comply with the provisions of this section shall
be guilty of an oi'en e 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
prfordutym perform any (uty, required to be performed under
this Ordinance shall be guilty of an offence against
this Ordinance.
Limitation of 77. (1) P)r )ecutions 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 shali,
where any form of fraud or wilful default, has been
committed by the offender or on his behalf in
connection with or in relation to tax, be excluded
so as to authorise the commencement of such
prosecutions at nny time within two years from the
final determination 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 deemed to be finally
determined until that nssessmnunt can no longer be
varied whether by the Commissioner, or on appeal
by the Appeal Board or by the order of any court.
Governor in 73. i'l. Governor in Council may remit-
Council may
remit tax.
rmit tax (a) the whole or any part of the tax
payable by any person;


Inzcomne Tax.i;


AVTIGUA.. 60







(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
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 six months.
81. The Governor in Council may make Rules.
rules generally for carrying out the provisions of
this Ordinance, and may, in particular by those
"nles 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
by this 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 ,ny rule under this
Ordinance he shall be guilty of an offence against
this Ordinance,


No.O 13 of 1957.


income fTax.


612 A XTGUA.







Variation 82. The Governor in Council may from
of First
Schedule. time to time by Order published in the Gazette
alter, vary or in any manner amend the First
Schedule.
Repeal and 88. The Ordinances set out in the Second
savings. Schedule are hereby repealed 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.

ALEC LOVELACE,
President.

Passed the Legislative Council this 26th day of
August, 1957.
F. A. CLARKE,
Clerk of the Council.


AN'TIOVA. 62


Incowl Tax..


No.o 1.1 of 1957,,






No. 13 of 1957. Income Tax. 63 ANTIGUA.

FIRST SCHEDULE. Section 2,



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






ANTIGUA. 61


Income Tan .


No. 13 of 1957.


FIRST SCHEDULE-(Cont'd).


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

SECOND SCHEDULE


Short title
The Income-Tax Ordinance,
1945
The Income Tax (Amendment)
Ordinance, 1947
The Hotels Aid Ordinance, 1952
The Income Tax (Amendment)
Ordinance, 1953.


Extent of Repeal
The whole Ordinance

The whole Ordinance

Section 11
The whole Ordinance


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


Section 82.


No. & Year
7/1945

11/1947

10/1952
2/1953


A. 47/12-1070-9.57.


[Price $1.20]







No. 9 of 1957. Registration of United Kingdom
Patents Act (Amendment).
[L.S.]
I A SENT, Zt
A. T. WILI .-A -
(]',,,'J. -,. .*



MONTSEiR T

No. 9 of 19


MONK'-
SERRAT.


An Ordinance to amend further the Registration of
United Kingdom Patents Act.


[30th August, 1957.]


Commence-
ment.


ENACTED by the Legislature of the Colony
of Montserrat.
1. This Ordinance may be cited as the Regis- short title.
tration of United Kingdom Patents Act (Amend-
ment) Ordinance, 1957, and shall be read as one
with the Registration of United Kingdom Patents ap. 14s.
Act, as amended, hereinafter referred to as the 4/1'34.
Principal Act.


2. For the second paragraph of section 8 of
the Principal Act which commences with the words
Such grounds ", the following two- paragraphs
shall be substituted:-
"Such grounds shall be deemed to include
the manufacture, use or sale of the invention
in the Colony before the priority date applica-
ble to the patent in the United Kingdom, but
not to include the manufacture, use or sale of
the invention in the Colony by some person
or persons after the priority date applicable to
the patent in the United Kingdom and before
the date of the issue of the certificate of regis-
tration under section 5 hereof.
For the purpose of this section the
S. expression priority (late in its application
to a patent in the United Kingdom has the
meaning assigned to it in section 5 of the
a g patents Act, 1949 (Imperial) ".


Amendment
of suction 8
of the Prin-
cipal Act.


12, 13 & 14
Gco. VI. C. 87







2 Reistrfttion of Uiiia1 Kin grjdwn
1ten Is Act (Ame'ndmient)


N o. '! of 1957.


Repeal of Act 3. The Patents granted in the United King-
No. 4 of 1934. (dom Amendment) Act, 10: 1, is hereby repealed.


A. F. DAWKINS,
'President,

Passed the Legislative Council this 16th day
of July, 1957.

George Cabey,
Clerk of the Council.





































Printed at the Government rrl.ii. Office, Antigua, Leeward Islands.
by E. M. BLACKMAN, M.B.E.. Government Printer.-By Authority.
1957.


MONT-
SERRAT.


Price 4 cents.


47JO0490--520--10.57.







No. 8 of 1957.


Police Act (Amendment).


[L.S.]
I ASSENT,
A. T. WILLIAMS,
Governor.
10th August, 1957.

VIRGIN ISLANDS.


No. 8 of 1957.


An Ordinance to amend further the Police Act,
1951.
[BY PROCLAMATION]

ENACTED by the Legislature of the Colony
of the Virgin Islands.

1. This Ordinance may be cited as the
Police Act (Amendment) Ordinance, 1957, and
shall be read as one with the Police Act, 1951, as
amended, hereinafter culled the Principal Act.


2. Paragraph (c) of subsection (2) of
section ". of the Principal Act is hereby repealed.


3. Sections 29 and 31 of the Principal Act
are hereby repealed.

4. Section 33 of the Principal Act is hereby
amended as follows:-

(a) by the substitution of a colon for the
full-stop at the end of subsection (1) and the
addition thereto of the following proviso-

Provided that-

(a) no such charge or com-
plaint against an Inspector shall
} i!(.;rd by any Gazetted Police
Officer other than the Commis-
sioner and no Inspector or sub-
ordinate police officer shall be
liable to the punishment of con-
finement to barracks;


VIRGIN
ISLANDS.


Commence-
mont.



Short title.
L. Is. Acts.
12/1951
51/1953
13/1955
S. R. & 0. 1956
No. 22.
Repeal of sec-
tion 28 (2) (c)
of the Princi-
pal Act.

Repeal of sec-
tions 2!) and
31 of the Prin-
cipal Act.
Amendment
of Section 33
of the Princi-
pal Act.







VIRGIN 2 Police Act (Amendment). No. 8 of 1957.
ISLANDS.
(b) where a charge or com-
plaint is made against a subordi-
nate police officer holding the
rank of sergeant or above and
such charge or complaint is heard
and determined by a Gazctted
Police Officer other than the
Commissioner, the Gazetted Police
Officer shall not impose any of
the aforesaid sentences but shall-
(i) where such subordinate
police officer pleads guilty
to the charge or complaint,
send the record of the
lr.,''-f..liiii t to the Com-
missioner who shall impose
any of the aforesaid sen-
tences;
(ii) where such subordinate
police officer pleads not
guilty and is found guilty
of the charge or complaint,
send the record of the
proceedings to the Com-
missioner who shall deal
with the same in the
manner provided in para-
graph (b) of subsection
(1) of section 34 of this
Act.";
(b) by the deletion of subsection (2); and
(c) by re-numbering subsections (3) and
(4) as subsections (2) and (3) respectively.
Amendment 5. Section 34 of the Principal Act is hereby
ofsectioin ; amended by deleting and replacing subsection (1)
of the Prin-
cipal Act. as follows:-
"Appeals. 34. (1) Where-
(a) an Inspector, subordinate police
officer or constable is dissatisfied with a
decision on any ch ii or cuinplaiit w iL
is heard--
(i) by the Commissioner or by a
Magistrate under section 33 of
this Act; or







No. 8 of 1957. Police Act (Amendment). 3 VIRGIN
ISLANDS,
(ii) by the Commissioner in exercise
of the powers conferred on him
by sub-paragraph (b) of the
proviso to sub-section (1) of
section 33 of this Act: or

(iii) by the Commissioner in exercise
of the powers conferred on him
by paragraph (b) of subsection
(1) of this section,
he may within seven days after any such
decision has been communicated to him.
appeal therefrom to the Governor of the
Leeward Islands;
(b) A subordinate police officer or
above rank of sergeant is found guilty of
a charge or complaint which is heard by
a Gazetted Police Officer other than the
Commissioner and the record of the pro-
ceedings has been forwarded to the
Commissioner as required by sub-para-
graph (ii) of paragraph (b) of the proviso
to subsection (1) of section 33 of this
Act, such subordinate police officer may,
within seven days after the finding has
been communicated to him, appeal to the
Commissioner who may exercise any or
all of the following powers, that is to
say:-
(i) return the proceedings for the
taking of further evidence;

(ii) whether further evidence is
taken or not, quash the pro-
ceelings :-nd rehear the charge
or complaint himself de novo or
order the charge or complaint
to be reheard de noro by a
Ca:etted Police Oith. ri other
than thle -(azetid Police Officer
who heard the same in the first
instance;
(iii) reverse or vary the finding;







4 RPolice Act (Amendment).


No. 8 of 1957.


(iv) impose any sentence which he
might have imposed under sec-
tion 33 of this Act if he had
heard the charge or complaint
himself, coupled (if he thinks
fit) with a recommendation for
dismissal from the Force;

(t,) a subordinate police officer below
the rank of sergeant, or any constable, is
dissatisfied with the decision of a Gazetted
Police Officer other than the Commis-
sioner, he may within seven days after
the Gazetted Police Officer's decision has
been communicated to him appeal to the
Commissioner and if he is dissatisfied
with the Commissioner's decision lie may
appeal their, from to the Governor of the
Leeward Islands within seven days after
the Commissioner's decision has been
communicated to him."


6. Section 35 of the Principal Act is hereby
amended-

(a) by the deletion of the words an
Inspector or "; and


(b) by the insertion of the words below
the rank of sergeant, between the words
officer and or".


7. Section 36 of the Principal Act is hereby
amended by the deletion of the words subsection
(2) of and the substitution therefore of the words
" subsection (1) of "


8. Wherever in sections 5, 7, 9, 13, 32, 34,
44. 44A, 45, 4, 47, 4S, 50, 51, 52. 55, 56, 57, 59,
0, 63, 63A, 6 66 and 67i of the Principal .Act
reference is made to "the GC(o ernor of the
Leeward Islands such reference siall be construed
to mean the Governor of the Leeward Islands,
acting in his discretion.


ISLANDS.


Amendment
of section 35
of the Princi-
pal Act.


Amendment
of section 3<6
of the Princi-
pal Act.



Construction
of Governdr
of the Lee-
ward Isl~nads"
to mean Gov-
ernor of the
Leeward Is-
lands, acting
in his discro-
tion.






Police Act (Amendment).


5 VIRGIN
ISLANDS.


9. This Ordinance shall come into operation Commence
on a date to be appointed by the Governor by nent
Proclamation published in the Gazette.


G. P. ALLSEBROOK,
President.

Passed the Legislative Council the 9th day of
July, 1957.

I. O. CREQUE,
Clerk of the Council.

































Printed at the Government Printing Office, Antigua, Leeward Islands,
by E. M. BLACKMAN, GOVERNMENT PRINTER.-- y Authority.
1957.


No. 8 of 1957.


[Pr.ice 7 cents.]


47/00432-570-10.57.






No. 10 of l.'7.7. R, t,,.A.i..1 of United T 'i.,,, vTIROI
Patents, Act (A lmefmt.(l nr:). IAND

[L.S.]
I ASSENT,
A. T. WILLIAMS,
Governor.
20th August, 1957.

VIRGIN ISLANDS.

No. 10 of 1957.

An Ordinance to amend further the Registration of
United Kingdom Patents Act.

[20th August, 1957] Commence-

ENACTED by the Legislature of the Colony
of the Virgin Islands.
S1. This Ordinance may be cited as the Short title.
Registration of United Kingdom Patents Act
(Amendment) Ordinance, 1957, and shall be read Is.1Aets
as one with the Registration of United Kingdom 4/1934.
Patents Act, as amended, hereinafter referred to as
the Principal Act.
2. The Patents granted in the United King- Repeal
dom (Amendment) Act, 1934, is hereby repealed. 4/1'3'

3. The following provisions shall be inserted Anendment
of section 8
at the end of section 8 of the Principal Act:- of the Prin-
cipai Act.
Such grounds shall be deemed to in-
clude the manufacture, use or sale of the
invention in the Colony before the priority
date applicable to the patent in the United
Kingdom, but not to include the manufacture,
use or sale of the invention in the Colony by
some person or persons after the priority date
applicable to the patent in the United King-
dom and before the date of the issue of the
certificate of registration under section 5 of
this Act.







VIoRGT 2 Registration of United Kingdom No. 10 of 1957.
Patents Act (Amendment).

For the purposes of this section the
expression priority date" in its application
to a patent in the United Kingdom has the
meaning assigned to it in section 5 of the
Patents Act, 1949, (12, 13 & 14, Geo. V1 c. 87)
of the Imperial Parliament."

G. P. AI.SEBnI:OK,
President.

Passed the Legislative Council the 9th day of
July, 1957.
II. O. CREQUE..
Clerk of the Council.


Printed at the Government Printing Office. Antigua, Leeward Islands,
by E. M. BLAC MAxN,.- government Printer. -By Authority.
1057.


47100486-5510--10.57.


'Price 4 cents.]










ANTIGUA.

STATUTORY RULES AND ORDERS.
1957, No. 26.

THE AID TO PI(NEER INDUSTRIES (WTALTER MOORE) (MANU-
FACTURE OF CONFECTIONERY) ORPER, 1957, MADE BY
TrHE Gov RNEOI IN COUNCIL UNDER SECTION 4 (1) OF THE
AID TO PIONEER INDUSTRIES ORDINANCE, 1950 (No. 9 or
1950 ).

1. SHORT TITLE. This Order may be cited as the Aid
to Pioneer Industries (Walter Moore) (Manufacture of
Confectionery) Order, 1957.
2. DECLARATION OF PIONEER MANUFACTURE. Walter
Moore is hereby declared, with effect from the 27th day of
August, 1957, to be a pioneer Manufacturer for the pur-
poses of the Aid to Pioneer Industries Ordinance, 1950, in
relation to the Pioneer factory situated at Brooks Estate in
the Parish of Saint Mary and in relation to the manufacture
of the following pioneer products:-
Hard boiled sweets and chocolates;
the manufacture of which was declared to be a Pioneer
Industry by the Aid to Pioneer Industries (Manufacture of
Corifectionery) Order, 1957; and the production day of the
said Walter Moore in relation to the above mentioned pioneer
products is declared to be the 15th day of January. 1958.
Made by the Governor in Council this i0th day of
September, 1957.
F. A. CLARKE,
Clerk of the Council.







Printed at the hGverament Printing Offioe Antigua, Leeward Islanila,
by E. M. BLACKMAN, (ovprnmint Printer -By Authority.
.P. 42/21--510-10.57 rice en
T.P. 42/21--510--10.57 Price 3 cents








ANTIGUA.
STATUTORY RULES AND ORDERS.

1957, No. 28.


THE KING GEORGE VI $2.40 AND $4.80 STAMPS (INVALI-
DATION) (AMENDMENT) ORDER, 1957, DATED SEPTEMBER 21,
1957, MADE BY THE GOVERNOR IN COUNCIL UNDER SECTION
5 OF THE STAMP ACT (CAP. 135) Ab AMENDED.


1. SHORT TITLE. This Order may be cited as the
King George VI $2.40 and $4.80 Stamps (Invilidation)
(Amendment) Order, 1957, and shall be read as one with the
King George VI $2.40 and $4.80 Stamps (Invilidation) Order,
1957 (S. R. & 0 1957, No. 9) hereinafter called the Principal
Order.

2. AMENDMENT. The Principal Order shall have
effect and be deemed always to have had effect as if-

(i) for $2.40 and $4.80 occurring in the Long Title
and the Short Title of the said Order there were
substituted "ten shillings and one pound "; and

(ii) for two dollars and forty cents and four dollars
and eighty cents" occurring in the Schedule to
the said Order there were respectively substituted
ten shillings and one pound ".

Made by the Governor in Council this 21st day of Septem-
ber, 1957.

F. A. CLARKE,
Clerk of the Council.





Printed at the Government Printing Office, Antigua, Leeward lelands,
by E. M. BLACoMArN, Government Printer.-By Authority.
1957.


[Price 3 cents.]


A. 62118 -520-10.57.








ANTIGUA.
STATUTORY RULES AND OHDERIS.
1957, No. 29.


The King George VI ten shillings and one pound
Stamps (Continuance of use) Order, 1957,
made by the Governor in Council under
section 5 of the Stamp Act (Cap. 185) as
amended.

1. Short Title. This Order may be cited as the
King George VI ten shillings and one pound Stamps (Continu-
ance of Use) Order, 1957.

2. Continued use of Stamps. Notwithstanding any
of the provisions of the King George VI $2.40 and $4 80
stamps (Invalidation) Order, 1957 (S. R. & 0. 1.957 No. 9)
the stamps to which reference is made in that Order shall be
valid for the payment of, postage or stamp duties up to and
including the 31st day of March, 1958 and any person who is
in possession of any of the said stamps mayi, at any time
between the 31st day of March, 1958 and the 30th day of June,
1958, apply to the General Post Office in the Colony to have
such stamps exchanged for and replaced by a valid stamp or
valid stamps of equal value authorized for use in the Colony.

Made by the Governor in Council this 21st day of
September, 1957.

F. A. CLARKE,
Clerk of the Council.









Printed at tne (ovetnment Printing Ofliho, Antigua, Lveeward Iilands,
by E. M. BLACKMAN, GOVERNMENT PRINTER.--By Authority.
1957.


A- 62/18--520-10.57.


[Price 3 cents.]










ANTIGUA.
STATUTORY RULES AND ORDERS.

1957, No. 30.


The Aid to Pioneer Industries (Industrial) Development
Board) (Manufacture of Cornmeal) Order, 1957, made by
the Governor in Council under section 4 (1) of the Aid
to Pioneer Industries Ordinance, 1950 (No. 9 of 1950).


1. SHORT TITLE. This Order may be cited as the Aid to
Pioneer Industries (Industrial Development Board) (Manufac-
ture of Cornmeal) Order, 1957.

2. DECLARATION OF PIONEER MANUFACTURERS. The
Industrial Development Board is hereby declared, with effect
from the 3rd day of September, 1957, to be a pioneer manu-
facturer for the purposes of the Aid to Pioneer Industries Ordi-
nance, 1950, in relation to the pioneer factory situated ,t
Cassada Garden in the Parish of Saint George and in relation to
the manufacture of the following pioneer products:-

(i) Cornmeal for human consumption;

(ii) Animal and poultry feeding stuffs;

the manufacture of which wai declared to be a Pioneer Industry
by the Aid to Pioneer Industries (Manufacture of Cornmeal)
Order, 1953; and the production (tnv of the said Industrial
Development Board in relation to the abovementioned )ioneer
products is declared to be the first day of Jmue, 1958.
Made by the Governor in Council this 21st day of Septem-
ber, 1957.

F. A. CLARKE,
Clerk of the Council.





Printed at the Government Printing Offic, Antigua, Leeward Islands.
by E. M. BLACMAN, Government Printer.-By Authority.
1957.


_


A42/18--520-10.57


[Price 3 cents.








ANTIGUA.

STATUTORY RULES AND ORDERS.
1957, No. 82.

PROCLAMATION DATED SEPTEM3BER 30TlI 1957, DECLARING
A CLOSE PLANTING SEASON \ FOR COTTON.

BY THE GOVERNOR.
A PROCLAMATION
A rrCF LOVELACE,
Administrator..
WHEREAS under section 3 of the Cotton Planting
(Regulation) Ordinance, 1931 (No. 1/1931) it is provided that
the Governor in Council may from time to time by Proclama-
tion published in the Gazette and by Public Notice, declare
any period of each year to be a close planting season within
the meaning of the said Ordinance either for the whole Colony
or for such area or areas thereof as may be specified in such
Proclamation:

NOW, THEREFORE, 1, ALuc LOVELACE, a Member
of the Most Excellent Order of the British E'i:lire, Adminis-
trator of the Colony of Antigua, with the advice of the
Executive Council of the Colony of Antigua, do by this my
Proclamation declare that the period from the 1st day of
October, 1957, to the 15th day of August, 1958, inclusive,
shall be a close planting season within the tir.ining of the said
Ordinance for the whole of the Colony of Antigua, excepting
that area of land situate at Friars Hill under the control of the
Central Cotton Starion.

AND all Her \[.Njsry's loving subjects in the said Colony
and all others whom it may concern are hereby required to
take due notice hereof and to give their ready obedience
accordingly.
GIVEN at the Administrator's 0.' Antiqua, this
30th day of September, 1957, in the sixth year
of Her Majesty's reign.

GOD) SAVE THE QUEEN!

Printed at the Government Printing Office. .A',;.-. Leeward IRlands.
by E. i. BLACKMAN, Government Printer.--y Authority.
1957.


_ i ( ~~~ ______


_ 1


A. 1130) -500-1-0.57.


[Price 3 centf.]









VIRGIN ISLANDS.


STATUTORY RULES AND ORDERS.

1957, No. 24.


THE IMMIGRATION AND PASSPORT (AMENIDM.ENT) REGULATIONS,
1957, DATED SEPTEMBER 3, 1957, -MADE HY TIHE GOVl,:K-
NOR IN COUNCIL UNDER SECTION 32 OIF THE IMMiGRATION
AND PASSPORT ACT, 1945 (No. 7/1945).


1. Citation. These Regulations may be cited as the
Immigration and Passport (Amendment) Regulations, 1957,
and shall be read as one with the Immigration and Passport
Regulations, 1947 (General Government S. R. & 0. 1947 No.
14) as amended, hereinafter called the Principal Regulations.

2. Amendment. The Principal Regulations are
hereby amended-

(i) by inserting the following immediately after the
w\ lr d ," Every such person in regulation 4:-

"(except a person upon whose travel
document there is a permit exempting him
from preparing an Embarkation/Disembar-
kation Card when leaving or entering the
Colony) ";

(ii) by substituting $180 for 20 in para-
graph (a) of sub-regulation (1) of regulation 5;

(iii) by substituting the following for Form B in
the Schedule:

FoKM B"
(Regulation 4)

The Immigration and Passport Act, 19-15.


Embarkation/Disembarkation Card*










EMBARKATION! DISEMBARKATION CARD."

Mr.
I. Name in full M rs. ....................... ..... ................... M aiden Nam e .................... .........................
Miss
(Please print)
2 D a te o f B irth ..... ....................................................................... ....... .... .......... ....................... .. ... .....................................
(day) (month) (year)

3. Place of Birth ............. ..... ............... ........ ....... ...........
4. Nationality
5 O occupation ............ .... ......... ...... ........ ................... .... ....... ..... ................
6. H om e A ddress........... ....... ...... ..... ............... .. ... ................ ...... ....... ...........
7. For arriving passengers-Port of Embarkation 1
For passengers leaving- Port of Disembarkation ........... ... ................
8. For arriving passengers -Intended address
For passengers leaving Last address
9. Passport Number. ............... ....... ... ....... ........... .. ..
10. Place and Date of Issue.. .......... ...... ....... ......... .... ....... .................


Signatre of Passenger.

(FOR OFFICIAL USE ONLY)


Size of entire document not mort than 4 x 6 inches
(102 x 152 millimetres) outside."

3. Commencement. These Regulations shall come
into operation on the day of 1957.

Made by the Governor in Council this 3rd day of
September, 1957.

E. ABBOTT.
Acting Clerk of the Council.

Printed at the Government Printing Office, Antigua, Leeward Islands,
by E. MI. BLACKMAN, Government Printer.--By Authority.
1957.
39J00034-520-10.57 Price 4 cents.






No. of 1957.


MONTSERRAT.

No. of 1957.
BILL FOR
An Ordinance to impose a duty on passenger
tickets issued by transport companies for
passages to places outside the Eeeward Islands.
SCommence-
ment.
ENACTED by the Legislature of the Colony
of Montserrat.
1. This Ordinance may be cited as the Ticket short title.
Duty Ordinance, 1957.
2. In this Ordinance the expression "trans- Interpreta-
port company means any person carrying on the tion.
business of transporting persons, whether by sea
or by air, from the Colony to places outside the
Colony, and includes the agent of such transport
company, and, where such agent is a company,
every director and manager of the agent company.
3. (1) A duty (in this Ordinance referred Imposition of
to as "ticket duty ") of one dollar and twenty ticket duty.
cents shall, subject to the provisions of subsections
(2) and (3) of this section, be paid on every ticket
issued by a transport company to any person-


Ticket Duty.


MoNTSBRBAT.






No. of 1957.


(a) for a passage to a place outside the
Leeward Islands;

(b) for a passage to a place within the
Leeward Islands for the purpose of making
a transport connection for travel to a place
outside the Leeward Islands.

(2) Where one ticket is issued to two or more
persons jointly, then, for the purposes of this
section, a ticket shall be deemed to have been
issued to each of such persons and separate ticket
duty in respect of each of such persons shall be
payable accordingly.

(3) No ticket duty shall be payable in respect
of a ticket issued free of .:Lhago to any child under
the age of three years.

Transport 4. (1) Every transport company -irr\ ine
company to
make monthly on business in the Colony shall. r sucii times ;rr id
return of in such form as the Treasurer shall prescribe, mike
tickets, and deliver to the Treasrover returns of ticket ts
issued by the company in respect of which ticket
duty is payable.

(2) Any transport company) which fails to
make any return required by subsection (1) of this
section or which knowingly makes a false or
insufficient return under the said subsection shall
be guilty of an offence against this Ordinance.

(3) No transport company shall issue to any
person a ticket for a passage to a place outside the
Colony unless such person shall have furnished
the transport company with all particulars necessary
for the purpose of making the returns required under
subsection (1) of this section, and any transport
company issuing a ticket in contravention of this
subsection shall be guilty of an offence against this
Ordinance.

(4) Any person who furnishes a transport
company with any false particulars for the purposes
of subsection (3) of this section shall be guilty of
an offence against this Ordinance.


MONTBBRRAT. 2


Ticket Dul.y.







No. of 1957. Tid'et Duty. 3 MoINTtR~ T.

6. Every transport company shall, within Vayment of
three days of the date prescribed for the delivery ticket duty.
of the returns required under and by virtue of
section 4 of this Ordinance, pay into the Treasury
the ticket duty imposed by this Ordinance, and
any transport company which fails to do so shall
be guilty of an offence against this Ordinance.
6. The Treasurer may by notice in writing Inspection of
require any transport company to produce for his iooks e:. by
inspection all books or other documents in i rs
custody or under its control relating to the issIue
by such transport company of paasenger tickets,
and any transport company which fails to comply
with such requisition shall be guilty of an offence
against this COrdinance.
7. Any person guilty of an ,,l-l... against Penalty.
this Ordinance shall be liable on summary convic-
tion to a fine not exceeding forty-eighi dollars.
8. Where any transport colimpany fails or Magistrate
neglects to make ;a return or to pay Ihe (duty bl) shall order
this Ordinance imposed, and is ei, victed thereof, f duty in
the Magistrate shall, iin additional to ain pIenlty ite ,ition to
may impose under the p)rovi.c-ioi of this Ordinance,
order such transport company to pay the duty,
and the duty so ordered to lIe paid shall be deemed
a sum adljudged to be paid within the meaning
of section 120 of the t Code of ae C of cp. ;1.
Procedure Act.
9. The Ticket Duty Ordinance, 1922 is Repeal
hereby repealed. i/922.

President.

Passed the Legislative Council this day
of 1'57.


Clerk ot Mhe Council.


q^ ,'






No. of 1957.


OBJECTS AND REASONS


The object of this bill is to repeal and replace the Ticket
Duty Ordinance, 1922 (which applies only to tickets issued by
Steamship Companies) with a more comprehensive Ordinance
extending the duty to tickets issued for travel by air.

F. O. C. HARRIS,
Crown Attorney:

3rd September, 1957,

































Printed at the Government Printing Office, Antigua, Leward Islands,
hy f. A5. BLA.CKMAN., government, Printer.-By Authority.
I !t 7


'MONTSERRAT, 4


Ticket Duty.


47/00509 -310-10.57.


Price 6 cents.




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