|hliished ri atihuritg
VOL. 79.] SAINT GEORGE'S, SATURDAY, FEBRUARY 4, 1961. [No. 6.
1 I. DESMOND CRANE has been appointed to the
post of Assistant Building Foreman, Public
Works Department, with effect trom 16th January,
28th January, 1961.
W ITH reference to Gazette Notice No. 253 of
1st January, 1960, Mr. JAMES S. ROSS,
Superintendent of Forestry and Lands, has resumed
duty with effect from 20th January, 1961.
LAURISTON F. WILSON,
Assistant Secretary to Government.
2nd February, 1961.
Poultry Products from Trinidad
FFECTIVE immediately, no poultry products
will be permitted to enter this territory fiom
Trinidad until further notice, owing to an outbreak
of Newcastle disease in that island.
G. A. SOUTHWELL,
Superintendent of Agriculture.
Department of Agriculture,
18th January, 1961.
OTICE is hereby given that the undermentioned
1 articles forfeited for a breach of the Customs
Ordinance will be offered for sale by public Auction
at the Old Baggage Shed, St. George's, on Thursday,
l/nd March, 1961, at 10.30 a.m.
132 Bottles Mt (Gay Eclipse Rum
11 ,, Brandy
9 ,, Liqueurs
G. E. C. STANFORD,
Double Taxation Arrangements
RIlE following statement setting out the position
I of Government Officials under double taxation
arrangements concluded with the United Kingdom
is published for information:-
This statement gives a general outline of the
arrangements between Grenada and the United
Kingdom whereby the incidence of double taxation
arising in the case of Government Officers becom-
ing liable to both Grenada and United Kingdom
income tax in respect of the same income is
2. Unrler United Kingdom law liability to United
Kingdom tax in respect of income from sources
outside the United Kingdom arises when an official
becomes resident" in the United Kingdom, e.g.,
(a) by being present in the United Kingdom for a
continuous period of six months or -for periods
aggregating 183 days during the United Kingdom
tax year (the year runs from 6th April to 5th
April) or (b) when all his duties are not performed
outside the United King dom and he maintains a
place of abode in the United Kingdom available for
his use and is present in the United Kingdom dur-
ing an Income Tax year.
302 8, 7 ~zS B
28 GOVERNMENT GAZETTE, FEBRUARY 4, 1961.-(No. 6.)
3. Under the arrangements whilst liability to
United Kingdom tax in respect of income from
sotrrces outside the United Kingdom other than
official remuneration or pension will continue to
arise as described in paragraph 2, an official or
pensioner will only become liable to United King-
dom tax upon his Overseas Government official
remuneration or pension paid for services rendered
to the Overseas Government in the discharge of
Governmental functions if he becomes ordinarily
resident" as well as "resident" in the United
Kingdom. Furthermore, an official rendering ser-
vices in the discharge of *Governmental functions
who becomes ordinarily resident" in the United
Kingdom will not be charged to United Kingdom
tax on remuneration paid to him for those services
if he is ordinarily resident" in the United King-
dom solely for the purpose of rendering the services.
It should be noted, however, that an official second-
ed to the Colonial Office in the United Kingdom is
not considered by the United Kingdom Revenue
authorities to be in the United Kingdom solely for
the purpose of rendering services to the Overseas
The presence in the United Kingdom of the wife
of the official or pensioner has no bearing on his
United Kingdom tax liability in respect of his
Overseas Government remuneration or pension.
The fact that a serving officer maintains a place
of abode in the United Kingdom will not affect the
question of liability on his official remuneration if
he is held to be not ordinarily resident" in the
United Kingdom or if he is "ordinarily resident" in
the United Kingdom solely for the purpose of
rendering services to the Overseas Government.
Furthermore, in the case of an official all of
whose duties are performed outside the United
Kingdom, the question whether he is resident in
the United Kingdom is decided, for the year
1956/57 and onwards, without regard to any place
of abode maintained in the United Kingdom for
his use, and this applies to his official remuneration
and any other income arising outside the United
4. An individual is regarded as becoming ordin-
arily resident" in the United Kingdom :
(a) if he is in the United Kingdom with the
intention of taking up permanent resi-
dence there, or
(b) if he visits the United Kingdom year after
year and his visits are for a substantial
period or periods of time, annual visits
averaging as much as three months per
annum over a period of four years will
normally raise the presumption that he
has become ordinarily resident" in the
United Kingdom. Where, however, his
arrangements indicate from the start
that regular visits for substantial periods
are to be made to the United Kingdom,
he will be regarded as "ordinarily
resident" in the United Kingdom in and
from the first year of visit.
(c) if, after his retirement, he maintains a
place of abode in the United Kingdom
and visits the United Kingdom annual-
ly, for however short a period.
Tf an individual who has been "ordinarily
resident" in the United Kingdom leaves the United
Kingdom to take up residence elsewhere .certain
conditions have to be fulfilled before he can be
regarded as having ceased to be ordinarily resi-
dent" in the United Kingdom.
5. For the purpose of the ordinary residence'
test described in paragraph 4, any period spent in
the United Kingdom on a full time education or
training course will be left out of account in com-
puting the average annual period of visits to the
If an official becomes :' ordinarily resident" in
the United Kingdom he will not be charged to tax
on his official remuneration if his ordinary resi-
dence status arises through the inclusion of a visit
or visits during which he was in the United
Kingdom solely for the purpose of rendering
services to the Overseas Government. The ordin-
ary rule, which takes account of duty" visits as
well as visits for other purposes (other than
educational or training course visits) will however,
apply in the charging to tax of income other than
6. The United Kingdom tax liability of an Over-
seas official includingg an official seconded to the
Colonial Office in the United Kingdom) who is
resident in the United Kingdom for United King-
dom tax purposes and who does not qualify for
exemption from United Kingdom tax on his official
pay under the arrangements described in paragraph
3 above, extends to the full amount of his Over-
seas Government emoluments payable in the
United Kingdom during the year of charge and
also to any part of his Overseas Government
emoluments of that or any earlier year in which he
receives in the United Kingdom during the year of
charge, and of his Overseas Government emolu-
ments for that year paid in advance which he has
received in the United Kingdom in any earlier year.
7. Overseas officials and pensioners who go to
the United Kingdom with the intention of taking
up permanent residence there are treated as becom-
ing ordinarily resident in the United Kingdom
from the date of their arrival:
(a) If they arrive before the date of their
retirement their liability in respect of
pay will be by reference to amounts
received in the United Kingdom up to
5th April following the date of retire-
ment, subject to the overriding limita-
tion that the sum charged to tax will
not exceed the emoluments arising
from the date of arrival to the date of
(b) If they do not arrive until after the date
of retirement there is no liability in
respect of pay.
Liability in respect of pension will be limited to
the amount arising after arrival, in so far as that
pension is chargeable to Overseas Government
funds, but will extend to the whole of that part of
any pension which is chargeable to United King-
Full Income Tax allowances will be granted for
the year of arrival notwithstanding that the Over-
seas official may be in the United Kingdom for
part only of that year.
8.. Where Overseas Government pay or pension
which is subject to Overseas Government tax
becomes also chargeable to United Kingdom tax,
the United Kingdom tax liability will be reduced
by a credit in respect of Overseas Government tax
on the part of the income which is doubly taxed.
GOVERNMENT GAZETTE, FEBRUARY 4, 1961.-(No. 6.) 29
9. The above statement gives an outline of the
general position in normal circumstances, but any
official or pensioner who desires a ruling of the
Board of Inland Revenue as to his residence" or
" ordinary residence" status, or the extent of his
liability to United Kingdom tax should submit the
full facts of his cise by letter addressed to the
Secretary, Board of Inland Revenue, Somerset
House, London, W.C.2.
Governmental functions in this connection do
not include services rendered in connection with a
trade or business carried on by the Government for
purposes of profit.
Great Smith Street,
The statement on the above-mentioned subject
which appeared in a previous issue of the Gazette
is hereby cancelled.
28th January, 1961.
THE Federal Government has been informed
that the Government of Malta is offering one
scholarship tenable at the Royal University of
Malta to enable a student either to pursue post-
graduate studies or research in the Faculty of
Medicine and Surgery, or to follow a Course for
under-graduates in the Faculties of Arts, Science,
Medicine and Surgery, Dental Surgery, Engineer-
ing and Architecture, Laws or Theology of the
Royal University of Malta. In the case of the
Faculty of Theology, only Catholic students are
admissible. The Scholarship will normally be
tenable for two academic years, but may, nt the
discretion of the awarding Board, be awarded for
one academic year only, or be extended to the full
length of the Course chosen by the scholar,
The holder of a scholarship will be required to
follow the course of study originally specified by
him, and agree to abide by the Rules, Regulations
and Bye-Laws of the Royal University of Malta.
The value of the scholarship will include the
(i) fares from and to the country of origin;
(ii) a maintenance allowance [C500 per annum;
(iii) a marriage allowance of 200 per annum;
this allowance will not be paid when the
scholar's wife is in employment.
The Council of the Royal University of Malta
will exempt the holder of the scholarship from all
The scholarship is open to men and women under
the age of 35, but preference will normally be given
to those between 22 and 28 years of age in the
case of graduates in Medicine, and between 17 and
25 years of age in the case of under-graduates.
Further particulars may be obtained from the
Applications should be addressed to the Secretary
to Government, Administrator's Office, Government
House, St. George's, to reach him not later than
16th February, 1961.
HE Government of Grenada has been notified
by the Federal Government that the Depart-
ment of Citizenship and Immigration in Canada
has approved of the admission into Canada during
the course of this year of nine household helps
2. The following are the requirements :
i. (a) Persons selected must be single women
without children, in good health, of good
character, and will be required to give a
written undertaking to remain in domestic
employment for a period of one year, and
further not to change their employment
without the consent of th3 MNinister of
Labour, Canada, or his authorised repre-
(b) Persons must be within the age group 21-35
years, but in exceptional cases, where
employers in Canada have knowledge of
the person in question, the age limit may
be extended to 40.
ii. Education and Experience. A minimum
of five (5) years of formal education is necessary,
but preference will be given to those possessing
higher qualifications. G;redit shall be given to
those persons who have undertaken special courses
of training in homecraft rnd domestic science.
Experience, particularly with modern household
appliances, will also be taken into account.
iii. Health. Each selected person will be re-
quired to undergo a complete medical examination
which sh-ll include full-sized X-ray examination
of the chest as well as blook Wasserman's and
iv. Transportation. The cost of transportation
to Montreal and of rail fare to final destination in
Canada will not be borne by the employer.
v. Each person selected must be in possession
of a valid passport.
3. Persons who wish to be considered for select-
ion must register at the Labour Department not
later than Saturday, 11th February, 1961.
JOHN R. DABREO,
21st January, 1961.
FEDERAL Government have accepted the offer
Sof a scholarship by the Federal Republic of
Germany to students of The West Inlies for the
University Year, 1961/62.
Subjects ; The scholarships may be granted to
students in any of the ordinary university subjects.
It is tenable at any University or Engineering
College or Vocational College or College for Arts
and Music in Western Germany and Western
Berlin. Only in exceptional cases will it be tenable
in Vocational or Engineering Schools, e.g., if there
should be no applicants qualifying for a scholarship
at University level. Admission to University or
Colleges might be difficult for students of en-
gineering and natural sciences. Chemical Engineer-
ing is not taught at German Universities.
30 GOVERNMENT GAZETTE, FEBRUARY 4, 1961.-(No. 6.)
Requirements : Applicants should be between NOTICE
the ages of twenty and thirty and should have
already studies for at least two years at a recog- Post of Registrar (Surgical), General
nised University or have passed a University Hospital, Barbados
examination (e.g. a Bachelcr's Degree). Educa-
tional qualifications must be proved by means of APPLICATIONS are invited for appointment to
Certificates and recommendations of Professors. A the above post which will become vacant on
working knowledge of German is most desirable. 1st July, 1961.
Applica'ions must be submitted in triplicate, on Qualifications: Applicants should be registered
the prescribed forms, and they should reach the medical practitioners and should possess either a
Secretary to Government, Administrator's Office, post-graduate qualification in surgery or have had
St. George's, nor later than 28th February, 1961. not less than four years' experience in a hospital.
It will only he possible to consider applicants who Duties: The duties of the office include the
have completed these forms and submitted the usual duties in surgical wards and theatre under
required documents, the direction of the Surgeon Specialist, surgical out
patients and casualty duties, and any other duties
assigned by the Director of Medical Services from
time to time.
Salary: The salary of the post is in the scale
COURT NOTICE $6,240 x 480-7,200 per annum. Officers on
agreement will be eligible for a gratuity of 20% of
In The Supreme Court Of The Windward basic salary in respect of the period of engagement
on satisfactory completion of the agreement.
Islands And Leeward Islands ((renada) Appointment: Appointment may either be on a
permanent and pensionable basis or on agreement
terms for a period of three years. Pensionable
officers will be required to contribute to the
OTICE is hereby given that a Session of Widows' and Orphans' Fension Scheme at the rate
the Supreme Court of the Windward Islands of 4% of salary. If an officer appointed on agree-
and Leeward Islands at Grenada, in its Criminal ment terms is a contributor to an approved super-
Jurisdiction, will be held at the Court House in annuation scheme employer's share will be paid by
the town of St. George on Thursday the 16th day the Government.
of February, 1961, at 9.30 o'clock in the forenoon Passages: Passages of officer and family pay-
when and where all concerned and bound over to ile on first appointment up to a limit of $1,920.
prosecute or to give evidence or summoned as Passages for agreement officer and family are pay-
jurors or witnesses are required to give their per- able on appointment and on satisfactory comple-
sonal attendance, and all officers who have taken tion of agreement up to a limit of $1,920 each way
Inquisitions, Depositions, Examinations, Recog- Leave and Leave Passages: Vacation leave is at
nizances or other papers cognizable by the (ourt the rate of 45 days a year. Casual and sick leave
are required to return the same without delay to are also granted. Leave passages for a pensionable
this office. officer will be payable every three and a half years.
Dated this 28th day of December, 1960. Quarters: Basically furnished quarters are pro-
vided at a rental of 6% of salary.
ERNEST C. WILKINSON, Applications stating age, qualifications and ex-
Deputy Reyistrar, Supreme Court. perience, and accompanied by two recent testi-
Smonials, should be addressed to the Assistant
Registrar's Office, Chief Secretary (Personnel), Government IHead-
St. George's, quarters, Bay Street, Barbados, to reach him not
Grenada, W.I. later than 8th February, 1961.
Grenada Co-operative Nutmeg Associajioi
Effective from 15th December, 1958
Current Advances for Nutmegs and Mace are as follows:
0 RAI)ES Advances
Green Nutmegs 25 Cents per lb.
Dry do. 38 d.
grinders 12 no.
Dried Whole Mace $1.20 do. .,
Dried Broken Mac5 60 Cents. ,,
Mace Pickings 30 do ,,
R. S. RENWICK,
Date fixed: 8th December, 1958. Secretary
POINTED BY THE GOVERNMENT PRINTER, AT THE GOVERNMENT PRINTING Of1PIOE,
ST. GEORGE'S, GRENADA