publisIebt byP utforitp.
VOL. LXXIII ROSEAU, MONDAY, MAY 22, 1950. No. 23
Government Notices DURAND, JAMES. Sanitary Inspector,
Medical Department, vacation leave
from 15th May, to 17th June, 1950
12th May, 1950.
WITH reference to Gazette Notice of the
3rd February, 1949, it is notified for gene-
ral information that the title of the post
of Police Adviser at the Colonial Office has
been altered to that of Inspector-;eneral
of Colonial Police.
12th May, 1950.
IT is notified for general information
that His Excellency the Governor, Chief
Scout of the Windward Islands,has appoint-
ed MR. B. H. EASTER, C.M.G., C B.E Tra-
velling Scout Commissioner for the
MR. EASTER'S duties will be of an advi-
sory nature and the main object of the
appointment is to promote liaison between
the Windwards Branches of the Boys
J N. McINTYRE.
16th May 1950.
The following particulars relating to
appointments etc. in the public service are
published for general informatien:-
DANIEL, CATHERINE, G. S. O. Class I
Nurse Roseau Hospital, vacation leave
from 13th May to 25th May, 1950 in.
DOMINIQUE, J. A. R.. Dispenser, Marigot
District. transferred to Roseau Dis-
trict Rural "
17i h May, 1950.
JOHN, LILIA R G. S 0 Class IV, Nurse.
Medical Department. vacation leave
from' 17th May to 3rd June. 1956 it-
REDHEAD, G. A., Magistrate District "G,"
Overseas leave from 17th May to 11th
October, 1950 inclusive,
STOWE, CYRIL S. H.. Steward Roseau Hos-
pital. vacation leave from 15th May
to 5th September, 1950 inclusive.
SEVERIN, C., Dispenser, Roseau District
Rural," transferred to Marigot Dis-
15th May, 1959.
17th May, 1950
UNDER the provisions of Section 5 of the
Library Ordinance, 1907, the following
persons have been appointed by the Ad-
ministrator or elected by the Subscribers
to form the Committee of Trustess of the
Library for a period of three years from
the 27th April, 1950.
HONOURABLE J. 0. AnID,
J. H. MAURICE, Esquire,
V. A. A. ARCHER, Esquire
103 OFFICIAL GAZETE, MONDAY, MAY 22, 1950.
ELECTED dI W .,.., ,.
P. K. Agar, Esquire
Honourable C. J. L. Dupigny
Mrs. N. Berlyn
His Honour the Administrator is ex
officio a member and Chairman of the
Committee under the provisions of the
17th MAY. 1950.
AIR SERVICE TO BARBADOS
Service. As from Tuesday the 23rd
May there will be a weekly air ser-
vice to Barbados by British Guiana
Airways Grumman Goose. The Goose
will leave Barbados on Tuesday morn-
ings and return to Barbados the same
day. The service has been approved
for a period of nine weeks in the first
instance It may be possible for the
Goose to use Goodwill Bay, but the first
flight will be from Portsmouth. The
expected time of arrival of the Goose
at Portsmouth is 11.40 a.m. The
launch will leave Roseau at 10 a.m.
Fares. The single fare to Barbados
will be $35.00. The return fare will
be $66 50, Children under 12 half
fares. Passengers may book through
to St. Vincent. The fare to St. Vin-
cent will be $65.00. Passengers for
other islands will be able to go on by
British West Indian Airways schedul-
ed flights from Barbados.
Bagoage. Each passenger will be
allowed 45t1s. of baggage free. No
excess over this weight will be allow-
ed if the Goose is fully booked. But if
some seats are empty passengers will
be notified on Mondays of the extra
weight of baggage they may carry.
Since the overall weight of passengers,
luggage and mails is limited to 1100l.,
it is most important that passengers do
not arrive, unless specially notified,
with baggage weighing more than 45
Ibs. If they do they may have to leave
some behind. When excess baggage
is allowed it will be charged for at
the rate of 16 cents a- t for every
tl. over 45tbs.
Bookings. All bookings will be
made at the Treasury. In order to
make sure of return seats passengers
returning to Dominica are advised to
book return flights. If for any rea-
son a booking has to be cancelled
passengers are requested to notify.
the Treasury, or in Barbados, British
West Indian Airways, as early as
mnsa or s Ofice.
20th May, 1968.
H;i, V -I)-
uss xwruce ncy WLe Governor has been
pleased t.o give his assent to the under-
mentioned Ordinance which has been
passed by the Legislative Council of Dom-
No. 5 of 1950. An Ordinance further
to amend the Customs Import and
export Tnriff Consolidation Ordi.
2'.1 May. 1950.
IT is notified, for general information
that the Secretary of State for the Colonies
has notified His Excellency the Governor
that the King will not be advised to exer-
cise His Majesty's power of digallowance
with respect to the undermentioned Ordi-
nance passed by the Legislative Council of
Dominlea : -
No. 13 of 1949, An ordinance to consti-
tute the Financial Secretary the
Head of the Treasury Department
and to enable him to perform all
the duties of Treasurer.
22nd May, 1950
The undermentioned draft Bill which it
is proposed to introduce in the Legislative
Council, is published for general inferm-
ation, with this issue of the Official Gazette:
An Ordinance to further amend the
Pensions Ordinance, 1944.
An Ordinance to make provision for the
protection of third-parties against risks
arising out of the use of Motor Vehicles
An Ordinance to consolidate and amend
the law relating to Income Tax.
Office of the Roseau Town Council,
1st. May, 1950.
ALL persons qualified as voters for
the election of Members of the Ros.
eau Town Council who desire to have
their names inserted in the register
of voters arehereby required to deli-
ver, or cause to be delivered,,' their
claims in writing for that purpose
on or before the 22nd day of May
1950, to me the undersigned at. the
Office of the Roseau Town Council.
(Sgd.) R. MARCUS GREEN,
OFFICIAL GAZETTE, MONDAY MAY 22, li5. 104
^ ______ ^ _______________ ____________ ; ____ '___" ___ ^ ^ ^ *^*-^ ___ ____ j_ ______ ^_
THE REPORT of a Committee
His Honour Mr. Alfred V. Crnne LL.B.
(Lond) Acting Chief Justice'
The Honourable the Crown Attorney
(Mr. C A. Harnly)
The Magistrate Distfict "E"
(MVir. E L St. i'ernard)
The Honourable Mr. Austin Winston
The Agricultural Superintendent
Mr. L. L de Verteuil)
Mr. I. N. Shillingford
Mr. P. K. Agar,
The Acting Superintendent of Police
(Mr. E. M. Felix)
Miss M. E. Charles. B. A. Barrister-at-
to inquire into and report upon what
measures should be taken to deal with
preadial larceny in Dominica.
His Honour Edwin Porter A rrowsmith
Administrator of Dominica.
We met on Thursday, the 13th of April
and today when all members of the coin,
inittee were present and having care-
fully considered our term of reference
we beg to submit this report for Your
2. We were all of the opinion that
praedial larceny is rampant throughout
this Colony, and we have formed the con-
sidered opinion that tiis evil retards agri-
culture in general and peasant farming in
particular. Hitherto, the sle remedy for
praedial larceny has been punishment by
a fine not exceeding 5 over and above
the value of the article stolen or the
amount of damage done or imprisonment
not exceeding six months' hard labour;
and the Magistrate or Judge by or be-
fore whom a person is convicted may, if
the offender is a male, in substitution for
or in addition to any punishment author-
ized by the section under which such
offender is convicted, also sentence him to
3. The capital grievance of the person
who has suffered a loss through praedial
larceny is that almost invariably the con-
victed thief is unable to pay compensation
and that the fruits of his labour are entire-
ly lost to him. We have further ascer-
tained that the punishment of whipping
has seldom been inflicted, and the present
situation with respect to this prevalent
offence is hopeless as the law at present
stands. We have, accordingly, given con.
sideration to the question how far praedial
thieves could be engaged in agricultural
work while serving their sentences, and
the proceeds from that work applied for
compensating those who suffer from the r
4. We have arrived at the unanimous
conclusion that the establishment of a
Prison Farm would serve this purpose,
and we, accordingly, make the following
(a) that an area not less than five
acres of land, part of thei Goblwill Estate,
and wvithin reasonable walking distance of
His Majesty's Prison, be set apart and
laid out by means of prison labor as a
(b) that a number of suitable prison-
ers, not being juvenile, be assigned for
work daily on the farm under the super.
vision of one or more prison warders and
the direction of an Agricultural' Fore-
man, attached to the Agricultural Depart.
(c) that "food" crops such as peas,
corn, tanias, sweet potatoes, yarrs and
cabbages be grown and sold for the pur-
pose of establishing and maintaining a
" Praedial Larceny Fund to be operated
at the Treasury Department of the Colony.
(d) that all fines recovered on con-
viction for praedial larceny shall also be
paid into the Praedial Larceny Fund "
(e) thai every person convicted of the
offence of praedial larceny sholuld:be kept
at work on the farm during the full pe iod
of his working horrs
(f) that on every conviction for praedial
larceny the Magistrate s -.dl.1 ascertain
the value of the thing stolen and lost to
the producerand include in his order of
conviction a direction that the valie so
ascertained be' paid from the Priedial
Larceny Fund as compensation;
(g) that the operation of the Prison
Farm should be under the ultimate con-
trol of the Agricultaral Superintondent,
whose Departinrit. should be responsible
for marketing all produce grown upon
the Prison Farm and the payment of the
proceeds into tbe Treasury;
(h) that the initial area of five acres
should be increased as circumstances war-
We visited Goodwill Estate for the pur-
pose of selecting a possible site for the
proposed Prison F'arll. We all agree that
it should be located in the Central Section
overlooking Fond Cole.
5. Several members of. the committee
made scathing observation upon the lack
of value or efficiency of the prison labour
given on the various tasks on which pri-
soners are now employed and it was
thought that something would have tobe
done to improve this labour if it is to he
used successfully on the proposed Prison
Farm. It was suggested that a better
type of prison warder and more strict
enforcement of prison discipline would be
necessary to insure results. We are of
opinion t-at if those improvements in the
control of prisoners while engaged in the
farm are effected our proposal for the es-
tablishment of the Prison Farm for the
purpose intended would be achieve, d.
6. We recommend;-
(a) that. tile Government should
open the Pra(dtii;l Larcejiy Fund "
with a contribution oif $ 480.t) and
105 OFFICIAL GAZETTE, MQNGiDAX, MAY 22, 1950.
we expect that the Fund would be
able to maintain itself thereafter
from the proceeds of the Farm,
(b) that provision be made for
the employment by Government of
an Agricultural Foreman for the
Prison Farm, whcse remuneration
should be in the vicinity of $ 360.(00
p. a. and that a commission of 5:
of the annual proceeds of the Farm
should be paid to him ;
(e) that a sum be provided by
Government for the purchase of
sufficient tools and instruments for
use on the Prison Farm ;
(d) that the Agricultural Depart-
ment should supply all the seed,
plants and manure necessary
7. We recommend that all persons who
may be convicted of receiving anything
obtained as a result of Praedial Larceny or
being in unlawful possession of things
taken from any garden, farm or estate
should be rendered liable by law to the
same punishments and treatment while
undergoing imprisonment to which a
praedial thief is liable on conviction.
8. We recommend that the penalty
under Sections 32 and 33 of the Larceny
Act (Cap. 38) as amended by the Larceny
Act (Amendment) Ordinance, 1943 (No. 8)
be increased to a fine not exceeding 50 or
imprisonment for a term not exceeding
12 months. Although we would not have
recommended whipping as part of the
punishment for Praedial larceny if it had
not been already in force in Dominica, we
consider that it should be retained for use
in proper cases. We think that it ought
to be inflicted in cases where the offender
has proved incorrigible after previous con.
9. It was pointed out to us that Sec-
tions 32 and 33 of the Larceny Act (Cap.
38) create offences relating to things
growing on the land and would not cover
the case of agricultural produce reaped
and left lying on the land to be taken
away or to livestock, small stock in-
cluding poultry reared on gardens, farms
or estates. These latter things would not
be protected by the special provision which
we have recommended,for enactment to
deal with the case of praedial larceny.
We consider that they should be protected
to the same extent as growing things, and
we accordingly recommend that such
alteration in the law be made as to place
both under the same protection.
10. We were advised that it will be
necessary to amend subsection 2 of section
44 of the Small Charges Act (Cap. 67),
which relates to possession or stolen prr-
perty, in order to give effect to our recom
mendations by substituting for that
subsection the following: -
"Any person having or having had
in his possession in any manner or
in any place anything which may
reasonably be suspected of having
been stolen or unlawfully obtained,
and who shall not give an account
satisfactory to the Magistrate of
how he came by the same, shall be
liable to a fine not exceeding 30
or to a term of imprisonment not
exceeding six months.
Provided that such person shall
not be liable to be convicted under
this subsection if he proves that he
had or has had possession of such
thing for more than three months."
This suggested provision would be one of
general application in the Criminal Law.
but where the offence of unlawful posses.
sion relates to articles which were taken
from any garden, farm or estate the
penalty should be as stated in paragraph 8.
11. Incidentally, we recommend that
the jurisdiction of the Magistrate to hear
and determine offences generally should be
extended from cases involving the value of
5 to cases involving the value of 20.
12 It was suggested to us that if the
Police Vote under Head Detective and
Special Services were increased to some
extent more effective supervision could be
exerted over cultivations in outlying dis-
tricts. We recommend that some consid-
eration be given to this by Government.
18. We recommend that a Praedial
Larceny Ordinance" be enacted to give
effect to our recommendations.
All of which is respectfully submitted
Dated this 17th day of April, 1950.
(Sgd) ALFRED V. CRANE, Chairman
(Sgd) C. ADDISON HARNEY
(Sgd) E. L. ST. BERNARD.
(Sgd) AUSTIN WINSTON
(Sgd L. L de VERTEUIL
(Sgd) I. N SHILLINGFORD
(Sgd) P. K. AGAR
(Sgd) EDW. M. FELIX
(Sgd) M. EUGENIA CHARLES
Printed at the BULLETIN @FFICS, ReseaO, by G. A. JAMES-By Authority
DOMINICA. The Customs Import and Export No. 5 of 1950
'lariff Consolidation (Amendment)
R. D. H. ARUNDELL,
29th March, 1950.
No. 5 of 1950.
AN ORDINANCE further to amend the Cus-
toms Import and Export Tarif Conso-
lidation Ordinance, 1930.
[Gazetted 22nd May, 1950.]
BE IT ENACTED by the Governor with the advice
and consent of the Legislative Council of Dominica as
1. This Ordinance may be cited as the Customs Short Title
Import and Export Tariff Consolidation (Amendment)
Ordinance, 1950, and shall be read as one with the Cus- or. 11 of 19.
toms Import and Export Tariff Consolidation Ordinance, 7 of 19T.
7 of 1947.
1930, (hereinafter referred to as the principal Ordinance) IL of 194s
,, of 1949.
and all amendments thereto. 24 of 1949.
2. For subsection (1) of section 17A of the princi-
pal Ordinance as amended the following shall be sub.
17A. (1) The Governor-in-Council may
Power of remit or authorise the refund in whole or
Governor-in- in part of any customs duty payable or paid
remit duty. by any person on goods imported or ex-
ported or may, in the case of goods ex-
ported on consignment defer, for a period
not exceeding three months, any such duty
payable by any person if he is satisfied
that it is just and equitable so to do.
3. For item 71 (a) of the First Schedule to the prin- Amndment of
cipal Ordinance the following shall be substituted:- Firl Schedule
to the principal
M Artic. British Preferential General
Item No. Article.
71 '(a) Paints and
S Colours. 4% ad val. 8% ad val.
Amendment of 4. The Second Schedule to the principal Ordinance
dule to the is hereby amended by the addition of the following
65. Second hand clothing, foodstuffs, medical
supplies, and soap sent by the Federation for
West Indian Aid in the United Statas to the
Social Welfare Department for distribution to
needy persons in the Colony.
66. All machinery, equipment and materials
imported into the Colony by the Colonial Deve-
lopment Corporation to be used in the construc-
tion, maintenance, and operation of a grading
and packing plant for citrus, and for the cold
storage and ice-making plant, their associated
offices, buildings and appurtenances.
5. The Customs Import and Export Tariff Consoli-
dation (Amendment) Ordinance, 1949 (No. 15 of 1949)
is hereby repealed.
the Legislative Council this 26th day of
Clerk of the Legislative Council.
Printed at the Bulletin Office. Roseau, by G. ALPHONSUS JAMES,
No. of 1950.
AN ORDINANCE to further amend the
Pensions Ordinance, 1944.
BE IT ENACTED by-the Governor with the advice
and consent of the Legislative Council of Dominica as
1. This Ordinance may be cited as the Pensions Sholt tittle.
(Amendment) Ordinance, 1950 and shall be read as one
with the Pensions Ordinance 1944 as amended (herein- D/aa. Ord.
after referred to as the principal Ordinance). o. 9194'.
2. Paragraph (h) of sub-section (1) of section two Amendment
of the principal Ordinance is hereby amended by ()se (so
inserting between the word "Uganda" and the word
"and" occurring in the eighth line thereof, the words
"or service with the University College of the West
Passed by the Legislative Council this day of
Clerk of the Legislative Council.
OBJECTS AND REASONS.
The object of this Bill is to protect the pension rights of per-
sons appointed to the University College of the West Indies who
have previously been in Government Service.
C. ADDISON HARNEY,
No. of IS 50.
AN ORDINANCE to make provision for thq
protection of third-parties against risks
arising out of the use of Motor Vehicles.
BE IT ENACTED by the Governor with the advice
and consent of the Legislative Council of Dominica as
follows :-Shrt Title
1. This Ordinance may be cited as the Motor
Vehicles Isurance (Third-party Risks) Ordinance, 1950.
2. In this Ordinance- InWrpretation.
"Driver" where a separate person acts as steers-
man of a motor vehicle, includes that person as
well as any other person engaged in the driving
of the Vehicle, and the expression "drive" shall
be construed accordingly.
"Insurer" means :-
(a) An Assurance Company or Underwriter regis-
tered in the United Kingdom in whose case
the requirements of the Assurance Companies
Act, 1909 :9 Edw. 7 c. 49) and any Act
amending or substituted for the same, with
respect to deposits by Assurance Companies
and deposits and guarantees by Underwriters
are complied with.
(b) An Assurance Company or Underwriter regis.
tered elsewhere, and approved by the Govern-
(c) Any person or body of persons which carries
on in the Colony the business of giving securi-
ty of a like kind and approved by the Gov-
"Owner" in relation to a vehicle which is the sub-
ject of a hiring agreement or hire purchase
agreement, means the person in possession of
the Vehicle under that agreement.
"Motor Cab" means any motor vehicle kept or
used for hire or reward, or standing or plying
for hire or reward, for the conveyance of not
more than six passengers and their personal lug-
gage, whether at separate fares or otherwise.
"Motor Vehicle" includes any vehicle operated or
propelled by any form of engine, motor, or
"Motor Omnibus" means any motor vehicle kept
or used for hire or reward, or standing or plying
for hire or reward, for the conveyance of more
than six passengers whether at separate fares
"Motor Van" "Motor Lorry" mean any motor
vehicle transporting or intended for the trans-
port of goods or materials or for hauling or in-
intended for the haulage of goods or materials or
of any other Vehicle so engaged.
"Public Road" means any street or road to which
public has access, and includes bridges over
which a public road passes. L
Obligation 3. (1) Subject to the provisions of this Ordinance,
motr vehicles it shall not b? lawful for any person to use, or to cause
to hold insur-
ance policies or or permit any other person to use, a motor vehicle on a
against third public road unless -there is in force in relation to the
user of the motor vehicle by that person or that other
person, as the case may be, such a policy of insurance
or such a security in respect of third-party risks as
complies with the requirements of this Ordinance.
(2) If a person acts in contravening of this
section he shall be liable to a fine of Two hundred a d
forty dollars or to imprisonment for three months, or
to both such fine and imprisonment, and a person con-
victed of an offence under this section shall (unless
the Court for special reasons thinks fit to order other-
wise and without prejudice to the power of the Court
to order a longer period of disqualification) be disquali-
fied for holding or obtaining a licence under the
No 21 of 199 Vehicles and Road Traffic Ordinance, 1949 for a period
of twelve months from the date of the conviction.
A person disqualified by virtue of a conviction
under this section or of an order made thereunder for
No. 21 of 199. holding or obtaining a licence shall, for the purposes of
the Vehicles and Road Traffic Ordinance, 1949 be
deemed to disqualified under the provisions of that
t3) Notwithstanding any enactment prescribing
a time within which proceedings may be brought
before a court of summary jurisdiction, proceedings
for an offence under this section may be brought-
(a) within a period of six months from the
date of the commission of the alleged of-
(b) within a period which exceeds neither three
months from the date on which it came to
the knowledge of the prosecutor that the
offence had been committed nor one year
from the date of the commission of the
offence, whichever period is the longer.
(4) This section shall not apply to any person
in the service of His Majesty keeping or allowing to be
kept any vehicle used and employed exclusively in His
Majesty's Service, or to any Town Authority of Dis-
trict Board keeping or allowing to be kept any vehicle
used and employed exclusively in His Majesty's Ser-
vice, or to any Town or Village Council or Board keep-
ing or allowing to be kept any vehicle used and em-
ployed exclusively in the service of such Council or
4. (1) In order to comply with the requirements Ruireents
of this Ordinance. a policy of insurance must be a policy policies
(a) is issued by a person who is an insurer, and
(b) insures such person, persons or classes of per-
sors as may be specified in the policy in respect
of any liability which may be incurred by him
or them in respect of the death or bodily injury
to any person caused by or arising out of the
use of the motor vehicle on a public road :
Provided that such a policy shall not be required to
(i) liability in respect of the death arising out of
and in the course of his employment of a person
in the employment of a person insured by the
policy or of bodily injury sustained by such a
person arising out of and in the course of his
employment ; or
(ii) except in the case of a motor vehicle in which
passengers are being carried for hire or reward
or by reason of or in pursuance of a contract of
an employment, liability in respect of the death
of or bodily injury to persons being carried in
or upon or entering or getting on to or alight.
ing from the motor vehicle at the time of the
occurrence of the event out of which the claims
(iii) Any contractual liability.
(iv) Liability in respect of the first Twenty-four
dollars of any claim by any one person.
(v) Liability in respect of any sum in excess of
$4,800 arising out of any one claim by any one
(vi) Liability in respect of any sum in excess of
$9,600 arising out of the total claims for any
one accident for each vehicle concerned.
(2) Where any payment is made by an insurer
under a policy issued under this Ordinance or by the
owner of a motor vehicle in relation to the user of which
a security under this Ordinance is in force or who has
made a deposit under this Ordinance in respect of the
death of or bodily injury to any person arising out of
the use of a motor vehicle on a public road and the per-
son who has so died or been bodily injured has to the
knowledge of the insurer or such owner received treat-
ment in a hospital in respect of the fatal or other bodily
injury so arising, there shall also be paid by the insurer
or such owner to such hospital the expenses reasonably
incurred by the hospital in affording such treatment to
an amount not exceeding One hundred and twenty
dollars for each person so treated.
For the purposes of this sub-section the expression
"hospital" means an institution which provides medical
or surgical treatment for in-patients, and the expression
"expenses reasonable incurred" means, in re ation to a
person who received treatment in a hospital, an amount
for each day such person is maintained in such hospital
representing the average daily cost per patient of the
maintenance of the hospital and the staff thereof and
the maintenance? and treatment of the patients therein.
(3) Not withstanding anything in any enactment,
rule of law or the common law, a person issuing a
policy of insurance under this section shall be liable to
indemnify the persons or classes of persons specified in
the policy in respect of any liability which the policy
purports to cover in the case of those persons or classes
(4) A policy shall be of no effect for the purposes
of this Ordinance unless and until there is issued by the
insurer in favour of the person by whom the policy is
effected a certificate (in this Ordinance referred to as a
"certificate of insurance") in duplicate in the pre-
scribed form and containing such particulars of any
conditions subject to which the policy is issued and of
any other matters as may be prescribed, and different
forms and different particulars may be prescribed in
relation to different cases or circumstances.
(5) In this Ordinance the expression "policy of
insurance" includes a covering note.
nPequreent 5. (1) In order to comply with the requirements
securities. of this Ordinance a security must:-
(a) be given either by an insurer or by a person
or body of persons approved by the Governor
in Council carrying on in the Colony the
'business of giving securities of a like kind;
(b) consist of an undertaking by the giver of the
security to make good, subject to any condi-
tions specified therein, and up to the amount
in the case of an undertaking relating to the
use of any motor vehicle, of not less than
$9,600 in respect of each such vehicle any
failure by the owner of the vehicle or such
other persons or classes of persons as may
be specified in the security duly to discharge
any such liability as is required to be cov-
ered by a policy of insurance under the last
preceding Section which may be incurred by
him or them.
(2) A security shall be of no effect for the purpose
this Ordinance unless and until there is issued by the
person giving the security in favour of the person to
whom it is given a certificate in duplicate (in this
Ordinance referred to as a "certificate of security") in
the prescribed form and containing such particulars of
any conditions subject to which the security is issued
and of any other matters as may be prescribed, and
different forms and different particulars may be pre-
scribed in elation to different cases or circumstances.
(3) In lieu of the security mentioned in this sec-
tion a deposit may be made by the owner of the motor
vehicle or by the person who stands security for him of
the sum of $9,600 or securities approved by the Govern-
or in Council to the like amount in the hands of the
Financial Secretary to make good any liability as is
specified in this Ordinance.
6. Any condition in a policy or security issued or Certain eon-
given for the purposes of this Ordinance, providing tha editions to
no liability shall arise under the policy or security, o policies or
r securities to
that any liability so arising shall cease, in the event of be of no
some specified thing being done or omitted to be done effect.
after the happening of the event giving rise to a claim
under the policy of security, shall be of no effect in
connection with such claims as are mentioned in para-
graph (b) of subsection (1) of section 4 of this Ordi-
Provided that nothing in this section shall be taken
render void any provision in a policy or security requir-
ing the person insured or secured to repay to the
insurer or the giver of the security any sums which the
latter may have becomeniable to pay under the policy
or security and which have been applied to the satisfac-
tion of the claims of third parties.
7. Provision may be made by regulations under Production
the Vehicles and Road Traffic Ordinance, 1949, for of certifi-
requiring a person making a requisition for a licence in ate of in-
respect of a motor vehicle under section 15 of that or certifi-
cate of secu-
Ordinance, to append thereto a certificate of insurance rity on ap-
or a certificate of security or to produce such evidence plication for
as may be prescribed that either:- cle licence.
(a) on the date when the licence comes into No.21 of149.
operation there will be in force the necessary
policy of insurance or the necessary security
or deposit in relation to the user of the
motor vehicle by the applicant or by other
persons on his order or with his permis-
(b) the motor vehicle is a vehicle to which sec-
tion 3 of this Ordinance does not apply at
any time when it is being driven by the
owner thereof, or by a servant of his in the
course of his employment, or is otherwise
subject to the control of the owner.
Reqire- 8. (1) Any person driving a motor vehicle on a
ments as to public road shall, on being so required by any member
of certifi- of the Police Force, give his name and address and the
cate of in- name and address of the owner of the motor vehicle
of security. and produce his certificate, ard if fails so to do he shall
be guilty of an offence:
Provided that, if the driver of a motor vehicle
within five days after the date on which the production
of his certificate was so required, produces the certifi-
cate in person at such Police Station as may have been
specified by hin at the time its production was requir-
ed, he shall nx be convicted under this subsection of
the offence of failing to produce his certificate.
(2) It shall be the duty of the owner of a motor
vehicle to give such information as he may be required
by or on behalf of an officer of the Police, Force not
below the rank of Sergeant to give as to the identity of
the driver of the motor vehicle on any occasion when
the driver was requiredto produce the certificate, and if
the owner fails to do so, he shall be guilty of an offence.
(3) If in any case where, owing to the presence
of a motor vehicle on a road, an accident occurs involv-
ing personal injury to another person, the driver of the
motor vehicle does not at the time produce his certifi-
cate to a member of the Police Force or to some person
who, having reasonable grounds for so doing, has re-
quired its production, the driver shall report the acci-
dent at a Police Station as soon as possible, and in any.
case within twenty-four hours of the occurrence of the
accident and there produce his certificate, and if he
fails so to do, ne shall be guilty an offence.
Provided that a person shall not be convicted under
this subsection of the offence of failing to produce his
certificate if within five days after the occurrence of
the accident, he produces the certificate in person at
such Police Station as may be specified by him at
the time the accident was reported.
(4) In this section the expression "produce his
certificate" means produce for examination the rele.
vant certificate of security or such other evidence that
the motor vehicle is not or was not being driven in con.
travention of section 3 of this Ordinance as may be
9. The rights of any person in respect of any liabi- Saving as to
lity incurred by an insured shall, in the event of the of rights in
case of death
death of the insured, and not withstanding any enact- of an in-
ment, rule of law or the common law to the contrary, sured.
be preserved to and be enforceable by such person
against the personal representatives of the insured in
the same manner and to the same extent as such rights
would have been enforceable against the insured if he
had survived and the provisions of subsection (3) of
section 4 of this Ordinance shall apply accordingly.
In this section the word "insured" means a person
who is insured under a contract of insurance against
liabilities to third parties or in respect of whom securi-
ty or a deposit in the lieu thereof is given in accordance
with the provisions of this Ordinance.
10. (1) Where under any contract of insurance a
person (hereinafter referred to as the insured) is in- third-parties
sured against liabilities to third parties which he may against in-
incur, then bankruptcy,
(a) in the event of the insured becoming bank- etc. of the
rupt or making a composition or arrange-
ment with his creditors; or
(b) in the case of the insured being a company,
in the event of a winding-up order being
made, or a resolution for voluntary winding-
up being passed, with respect to the com-
pany or of a receiver or manager of the
company's business or undertaking being
duly appointed or of possession being taken,
by or on behalf of the holders of any deben-
tures secured by a floating charge of any
property comprised in or subject to the
if, either before or after that event, any such liability
as aforesaid is incurred by the insured, his rights
against the insurer under the contract in respect of
tHe liability shall, notwithstanding anything in any
Ordinance or rule of law to the contrary, be trans-
ferred to and vest in the third party to whom the liabi-
lity was so incurred.
(2) Where an order is made under the Bankruptcy
Act, for the administration of the estate of a deceased
debtor according to the law of bankruptcy then, if any
debt provable in bankruptcy is owing by the deceased
in respect of a liability against which he was insured
under a contract 'of insurance as being a liability
to a third party, the deceased debtor's right against
the insurer under the contract in respect of that
liability shall, notwithstanding anything in the said
Act, be transferred to and vest in the person to
whom the debt is owing.
(3) In so far as any contract of insurance made
after the commencement of this Ordinance in respect
of any liability of the insured to third party purports,
whether directly or indirectly, to avoid the contract or
to alter the rights of the parties thereunder upon the
happening to the insured of any of the events specified
in paragraph (a) or paragraph (b) of subsection (1)
of this section or upon the making of an order under
Cap. i. the Bankruptcy Act. in respect of his estate, the con-
tract shall be of no effect.
(4) Upon a transfer under subsection (1) or sub-
section (2) of this section, the insurer shall, subject to
the provision of section 12 of this Ordinance, be under
the same liability to the third party as he would have
been under to the insured, but-
(a) if the liability of the insurer to the insured
exceeds the liability of the insured to the
third party, nothing in this Ordinance shall
affect the rights of the insured against the
insurer in respect of the excess; and
(b) if the liability of the insurer to the insured is
less than the liability of the insured to the
third party, nothing in this Ordinance shall
affect the rights of the thirds party against
the insured in respect of the balance.
(5) For the purposes of this Ordinance the expres-
sion "liabilities to third parties", in relation to a
person insured under any contract of insurance, shall
not include any liability of that person in the capacity
of insurer under some other contract of insurance.
(6) This Ordinance shall not apply -
(a) where a company is wound up voluntarily
L.I. Act. merely for the purposes of reconstruction or.
No i of 1937 of amalganation with another company; or
8 of 1939
19 of 1939 (b) to any case in which subsections (1) and (2)
of section 14 of the Workmen's Compensa-
tion Act, 1937 as amended, applies.
Duty to give 11. (1) In the event of any person becoming bank-
infoemation rupt or making a composition or arrangement with his
to third par- creditors or in the event on order being made under
Cap. i. the Bankruptcy Act, in respect of the Estate of any per-
son, orin the event of a winding-up order being made, or
a resolution for a voluntary winding-up being passed,
with respect to any company or of a receiver or manager
of the company's business or undertaking being duly
appointed or of possession being taken by or on behalf
of the holders of any debentures secured by a floating
charge of any property comprised in or subject to the
charge it shall be the duty of the bankrupt, debtor,
personal representatives of the deceased debtor or com.
pany, and, as the case may be, of the trustee in bank.
ruptcy, trustee, lipuidator, receiver, or manager, or
person in possession of the property to give at the
request of any person claiming that the bankrupt,
debtor, deceased debtor, or company is under a liability
to him, such information as may reasonably be required
by him for the purpose of ascertaining whether any
rights have been transferred to and vested in him by
this Ordinance and for the purpose of enforcing such
rights, if any, and any contract of insurance, in so far
as it purports, whether directly or indirectly, to avoid
the contract or to alter the righs of the parties there-
under upon the giving of any such information in.the
events aforesaid or otherwise to prohibit or prevent the
giving thereof in the said event, shall be of no effect.
(2) If the information given to any person in pur-
suance of subsection (1) of this section discloses reason-
able grounds for supposing that there have er may have
been transferred to him under this Ordinance rights
against any particular insurer, the insurer shall be
subject ti the same duty as is imposed by the said sub-
section on the persons therein mentioned.
(3) The duty to give information imposed by this
section shall include a duty to allow all contracts of in.
sijrance, receipts for premiums, and other relevant
documents in the possession or power of the person on
whom the duty is so imposed to be inspected and copies
thereof to be taken.
12. Where the insured has become bankrupt, or Settlement
where,' in the case of the insured being a company a serers and
winding-up order has been made or a resolution for insured per-
voluntary winding-up has been passed, with respect to sons.
the company, no agreement made between the insurer
and the insured after liability has been incurred to a
third party and after the commencement of the bank-
ruptcy or winding-up, as the case may be, nor any wai-
ver, assignment, or other disposition made by, or pay-
ment made to the insured after the commencement
aforesaid shall be effective to defeat or affect the right
transferred to the third party under this Ordinance, but
those rights shall be the same as if no such agreement,
waiver, assignment, disposition or payment had been
of certificate 13. (1) If, with intent to deceive, any person-
cap. so. (a) forges within the meaning of the Forgery
L. I. Act
No, s of 1932 Act as amended, or alters or uses or lends to
12 of 1937
of 18 or allows to be used by any other person a
9 of 19s9 certificate of insurance or certificate of
security within the meaning of this Ordi-
(b) makes or has in his possession any document
so closely resembling such a certificate as to
be calculated to deceive,
he shall be guilty of a misdemeanor and shall be liable
on conviction on indictment to imprisonment for two
(2) If any person for the purpose of obtaining
the issue of a certificate of insurance or of a certificate
of security under this Ordinance makes any false state-
ment or withhold any material info mation, he
shall be liable to a fine not exceeding Two handed a-id
forty dollars or to imprisonment for a term not exceed-
ing six month;, or to both such imprisonment and fine
(3) If any person issues a certificates of insur-
rance or certificate of security which is to this know-
ledge-false in any materials particular, he shall be lia-
ble to imprisonment for six months or to a fine of
Four hundred and eighty dollars, or to both imprison-
ment and fine.
(4) If any member of the Police Force has rea-
sonable cause to believe that any certificate of
insurance or certificate of security produced to him in
pursuance of the provisions of this Ordinance by the
driver of a motor car is a document in relation to
which an offence under this section has been committed
he may seize the document, and when any document is
seized under this section, the person from whom it
was taken shall, unless previously charged with an
offence under this section, be summoned before a court
of summary jurisdiction to account for his possession
of the said document, and the court shall make such
order respecting the disposal of the said document and
award such costs as the justice of the case may require.
(5) In this section the expressions "certificate of
insurance" and "certificate cf security" include any
document issued underregulations made under the Vehi-
No, 21 of 1949 cles and Road Traffic Ordinance, 1949 in pursuance of
the provisions of section 7 of this Ordinance to prescribe
evidence which may be produced in liew of a certificate
of insurance or a certificate of security.
14. Save as otherwise expressly provided, all penalties
penalties imposed under this Ordinance or any regula-
tion made thereunder, shall be recoverable on summary
conviction before a Magistrate.
15. (1) The Governor in Council may make regula- Regulations.
tions for prescribing anything which may be prescribed
under this Ordinance, and generally for the purpose of
carrying this Ordinance into effect, and in particular,
but without prejudice to the generality of the forego-
ing provisions, may make regulations -
(a) as to the forms to be used for the purposes
of this Ordinance;
(b) as to applications for and the issue of certifi-
cates of insurance and certificates of securi-
ty and any other documents which may be
prescribed and as to the keeping of records of
documents and the furnishing of particulars
thereof or the giving of information with
respect thereto to the Chief of Police;
(c) as to the isssue of copies of any such certifi-
cates or other documents which are lost or
(d) as to the custody, productions, cancellation
and surrender of any such certificates or
(e) for providing that any provisions of this
Ordinance shall. in relation to motor vehi-
cles brought into the Colony by persons.
makingonly a temporary stay therein, have
effect subject to such modifications and
adaptions as may be prescribed.
(2) Regulations made, under this section shall not
have and force or effect until they have been approved
by the Legislative Council, and when so approved by
resolution shall as from the date of such approval, have
the same force and effect as if they were contained in
and formed part of this Ordinance.
(3) All such regulations shall, after approval be
published in the Gazette.
16. (1) Any person who by any act or omission Offences and
contravenes or fails to comply with the provisions of general
this Ordinance, shall unless a penalty is otherwise penalty.
specifically provided, be liable on summary conviction
to a fine of ninety-six dollars or to imprisonment of
(2) Where a person is, by virtue of any power
contained in this Ordinance or in any regulations made
thereunder, required to do or to abstain from doing
any act or thing and makes default in complying with
any such requisition, it shall be lawful for a Magistrate
on conviction, in addition to any other penalty which
he may impose to order such person to comply with
.such requisition and to annex to any such order any
condition as to time or mode of action or otherwise
which he may think necessary to enforce compliance
(3) Every person who makes default in comply-
ing with any such order of the Magistrate may, in the
discretion of the Court, be ordered to pay a sum of
Four dollars and eighty cents for every day during
which he is thereafter in default: or to be imprison-
ed until he has remedied his default: Provided that any
such person shall not for such non-comp'iance be liable
to the payment of any sums amounting in the aggre-
gate to more than ninety-six dollars or to imprisonment
for any periods amounting in the aggregate to more
than two months in addition to any other fine or term
of imprisonment to which he may otherwise be liable.
Refusing to 17. If the driver of any motor vehicle who co.n-
give name or mits an offence u:der this Ordinance or any regulations
giving false made thereunder, refuses to give his name and address
name or ad- or gives a false name or address he shall be guilty of an
dress, offence under this Ordinance; and it shall be the duty
of the owner of the motor vehicle if required to give
any information which it is within his power to give
and which may lead to the identification and appre-
hension of the driver and if the owner fails to do so he
shall be guilty of an offence under this Ordinance.
Provided that refusal by such driver or owner to
give his name and address or information, as case may
be, shall be no offence unless a request therefore be
made by a member ,f the Police Force, or by any per-
son having reasonable grounds for making such re-
Liability of 18. (1) If any motor vehicle is used which does
driver and not comply with or contravenes any provision of this
offences. Ordinance or of any regulation, of any order lawfully
made under this Ordinance or any regulation; or
(2) If any motor vehicle is used in such a state or
condition or in such a manner as to contravene any
such provision; or
(3) If anything is done or omitted in connection
with a motor vehicle in contravention of any such pro-
vision; then, unless otherwise expressly provided by
the Ordinance, the driver or person in charge of the
motorvehicle at the time of the offence shall be guilty
of an offence unless the offence was not due to any act,
omission, neglect, or default on his part.
19. This Ordinance shall commence and come into Cmmence-
force on a date to be fixed bo the Governor by Procla-
mation published in the Gazette.
Passed the Ligislative Council this day of
Clerk of the Legislative Council
OBJECTS AND REASONS.
The object of this Bill is to make provision for the pro
tection of third parties against risks arising out of the us
of motor vehicles.
2. The Bill is based on the Grenada Motor Vehicles Insur-
ance (Third-party Risks) Ordinance, 1939 (No. 13 of 1939).
C. ADDISON HARNEY.
No. of 1950.
AN ORDINANCE to consolidate and amend the law
relating to Income Tax.
BE IT ENACTED by the Governor with the advice and
consent of the Legislative Council of Dominica as follows:-
1. This Ordinance may be cited as the Income Tax Ordin- Short Title.
2. In this Ordinance, unless the context otherwise re- Interpretation.
"Body of persons" means any body politic, corporate or col-
legiate, and any company, 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 appropriate deductions and
exemptions under this Ordinance.
"Collector" means the Financial Secretary of the Colony and
includes any officer acting in that capacity and any other
person deputed by the Financial Secretary for any purpose
under the Ordinance.
"Commissioners" mean the commissioners charged with the
administration of this Ordinance and includes the Comp-
"Company" means any company incorporated or registered
under any law in force in the Colony, and any company
which, though incorporated or registered outside the
Colony carries on business or has an office or place of
"Incapacitated person" means any infant, married woman,
lunatic, idiot, or insane person.
"Person" includes a body of persons.
"Prescribe" means prescribed by rule under this Ordinance.
"Tax" means the income tax imposed by this Ordinance.
"Year of assessment" means the period of twelve months
commencing on the first day of January 1950 and each
subsequent period of twelve months.
(a) All official emoluments received by the Governor of
the Windward Islands, the Officer Administering the
Government of the Windward Islands, the Adminis-
trator of Dominica, the Officer Administering the
Government of Dominica.
(b) the income of any local authority in so far as such
income is not derived from a trade or business
carried on by the local authority. In calculating
the income of local authorities for the purposes of
this paragraph the income derived by the bodies
hereunder mentioned shall be exempt from tax;
(i) The income of the Roseau Town Council;
(ii) The income of the Central Authority ;
(c) the income of any statutory or registered agricultural
credit, building, or friendly society;
(d) the income of any ecclesiastical, charitable or educa-
tional institution of a public character in so far as
such income is not derived from a trade or business
carried on by such institution;
(e) the income of the Dominica Chamber of Commerce
(f) the emoluments payable to members of the per-
manent consular services of foreign countries in
respect of their offices or in respect of services ren-
dered by them in their official capacity;
(g) wound and disability pensions granted to members
of His Majesty's Forces;
(h) gratuities granted to members of His Majesty's
Forces in respect of services rendered during the war;
(i) the income of the Government Savings Bank or
other Government institution or concern;
(0) the income derived from any allowance made to a
public officer under the Travelling and Subsistence
Allowances Ordinance, or in respect of any means of
transport for the purposes of carrying out the duties
of his office;
(k) the income of any institution established for the
encouragement of thrift which the Governor in
Council may declare to be exempt;
(1) the income arising from a' scholarship, exhibition
bursary or any other similar educational endown-
ment held by a person receiving full-time instruction
at a university, college, school or other educational
(m) the income of any institution or body corporate
which is at present or may hereafter be exempted
under the provisions of any ordinance;
Proviso. Provided that nothing in this section shall be construed
to exempt in the hands of recipients any dividends, interest,
bonuses, salaries or wages paid wholly or in part out of the income
10. The Governor may, by Proclamation published in the Government
Gazette, provide that the interest payable on any loan charged on s
the Public Revenue of the Colony shall le exempted from the
tax, either generally or only in respect of interest payable to per-
sons not resident in the Colony; and such interest shall, as from
the date and to the extent specified in the Proclamation, be exempt
ASCERTAINMENT OF CHARGEABLE INCOME.
11. (1) For the purpose of ascertaining the chargeable in- Deductions
come of any person, there shall be deducted all outgoings and allowed.
expenses wholly and exclusively incurred during the year preced-
ing the year of assessment by such person in the production of
the income, including-
(a) sums paid by such person by way of interest upon
any money borrowed by him, where the Conmmis-
sioners are satisfied that the interest was paid on
capital employed in acquiring the income: Provid-
ed that such interest shall be liable to tax under this
Ordinance as part of the income of the person who
receives or is entitled to receive the same;
(b) rent paid by any tenant of land or buildings occu-
pied 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 re-
placing any plant or machinery which was used or
employed in such trade, business, profession or voca-
tion, and which has become obsolete, an amount
equivalent to the cost of.-the machinery replaced,
after deducting from that sost such sum shall repre-
sent the total depreciation which has occurred by
reason of exhaustion or wear and tear since the date
of purchase of sucli plant and machinery and any
sum realized by the sale thereof;
(d) any sum expended for repair of premises (including
premises used for the purpose of residence or enjoy-
ment), plant aud machinery employed in acquiring
the income or for the renewal, repair or alteration of
any implement, utensil or article so employed:
Provided that the deduction of any sum expended
for the repair of premises shall be limited to expen-
diture incurred during the year immediately preced-
ing the year of assessment, and shall not exceed one
third of the annual value or rents of such premises
(as defined in paragraphs (c) and (f) respectively of
section 5 of this Ordinance).
(e) bad debts incurred in any trade, business, profession
or vocation, proved to the satisfaction of the Com-
missioners to have become bad during the year inm
mediately preceding -the year of assessment, and
doubtful debts to the extent that they are respective-
ly estimated to the satisfaction of the Commissioners
to have become bad during the said year, notwith-
standing that such bad or doubtful debts were due
and payable prior to the commencement of the said
Provided that all sums recovered during the said
year on account of amounts previously written off
or allowed in respect of bad or doubtful debts shall
for the purposes of this Ordinance be treated as re-
ceipts of the trade, business, profession or vocation
for that year;
(f) rates and taxes on real estate (but not including in-
(g) premiums paid in respect of Workmen's Compensa-
(h) premiums paid on any fire or hurricane insurance
policy on property used in acquiring the income upon
which tlie tax is payable;
(i) annuities or other annual payments whether payable
within or out of the Colony, either as a charge on
any property of the person paying the same by virtue
of any deed or will or otherwise, or as a reservation
thereout, or as a personal debt or obligation by vir-
tue of any contract: Provided that no voluntary
allowances or payments of any description shall be
(j) such other deductions (not being deductions of the'
kind disallowed by section 13 of this Ordinance) as
may be prescribed by any rule made under this
(2) "Interest" in paragraph (a) of subsection (1) of this
section shall be construed to include interest paid on the tupaid
purchase money or on money borrowed and used in paying the
purchase money of the business, land, building or machinery from
the employment or use of which the income arose.
(3) The Governor-in-Council may by rules provide for
the methods of calculating or estimating the deductions allowed or
prescribed under this section.
12. In ascertaining the chargeable income of any person
wear and tear. engaged in a trade, business, profession, or vocation, there shall be
allowed as a deduction a reasonable amount for the exhaustion by
wear and tear of any plant and machinery, and any buildings
used exclusively for housing such plant or machinery, owned by
him, arising out of the use or employment, of such plant or
machinery in the trade, business, profession, or vocation during
the year immediately preceding the year of assessment.
13. For the purpose of ascertaining the chargeable income Deductions not
to be allowed.
of any person no deduction shall be allowed in respect of:- to be a
(a) domestic or private expenses;
(b) any disbursements or expenses not being money
wholly and exclusively laid out or expended for the
purpose of acquiring the income;
(c) any capital withdrawn, or any sum employed, or in-
tended to be employed, as capital;
(d) any capital employed in improvements;
(e) any sum recoverable under an insurance or contract
(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 Empire income
tax as defined by this Ordinance.
14. Where the amount of a loss incurred in the year preced- Allowance of
ing any year of assessment in any trade, business, profession or trade lsse
vocation carried on by any person either solely or in partnership
is such that it cannot be wholly set off against his income from
other sources for the same year, the amount of such loss shall to
the extent to which it is not allowed against his income from other
sources for the same year be carried forward and shall, subject as
is hereinafter provided, be set off against what would otherwise
have been his chargeable income for the next five years in suc-
(i) Provided that the amount of any such loss allowed Proviso.
to be set off in computing the chargeable income of any year shall
not be set off in computing the chargeable income in any other
(ii) And provide also that in no case shall such set off
lbe allowed to an extent which would reduce the tax payable for
any year of assessment to less than one-half of the amount which
would have been payable had the set-off not been allowed.
15. (1) For the purpose of ascertaining the chargeable in- Deductions in
come of any individual there shall be allowed in respect of so earned income.
much of the income as is earned a sum equal to one-tenth of tlhe
amount of such earned income :
(i) Provided that such deduction shall not in the case Proviso.
of any individual exceed four hundred and eighty dollars :
(ii) 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 section 14 of this
Ordinance, no deduction shall be allowed except in respect of the
amount, if any, by which earned income exceeds such loss or the
aggregate amount of such losses as the case may be.
(2) For the purposes of this section, the expression
"earned income" means any income arising in-respect of any gains
or profits immediately derived by the individual from any trade,
business, profession, employment or vocation carried on or exercise
ed by him either as an individual 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 sir-
vices of the individual'or of the husband or parent of the indivi i
dual 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, superan-
nuation or other allowance or notj; after deducting the expenses
referred to in sections 10 and 11 of this Ordinance, but before
allowing the other deductions to be made in arriving at charge-
Deductions in 16. In ascertaining the chargeable income of an individual
case of resi-
dents in the who is resident in the Colony, or who is a British subject, there
British sub- shall be allowed a deduction of four hundred and eighty dollars.
Deduction for 17. (1) In ascertaining the chargeable income of an'indivi-
dual who proves to the satisfaction of the Commissioners that he
had during the year immediately preceding the year of assessment
his wife living with him or wholly maintained by him and that lie
is not entitled in computing the amount of hisjincome for that
year for the purposes of this Ordinance to make any deduction in
respect of the sums paid for the maintenance of his wife under
paragraph (a) of subsection (2) hereof, there shall be allowed a
deduction of two hundred and forty dollars.
(2) In ascertaining the chargeable income of an indivi-
dual who proves to the satisfaction of the Commissioners that lie
had, during the yearlimmediately preceding the year of,assessment,
(a) a maintenance or separation allowance'to his wife in
accordance withfthe terms of a registered deed or
separation or an order of any court of competent
(/) alimony to a previous wife whose marriage with him
has been dissolved by any court of competent juris-
there shall be allowed a deduction of such maintenance or separa-
tion allowance or such alimony.
Deduction for 18. (1) In ascertaining the chargeable income of any indivi-
children, dual who proves to the satisfaction of the Commissioners thatihe
had any child living at the commencement of the year immediate-
ly, preceding the year of assessment- who at the commencement of
that year was either under the age of sixteen years or who was
receiving full time instruction at any university, college, school,
or other educational establishment, there shall be allowed a de-
duction of one hundred and ninety-tco dollars in respect of the first
child and the sum of one hundred and twenty dollars in respect of
every other child. No deduction shall be allowed under this sec-
tion in respect of any child who is entitled in his own right to an
income exceeding one hundred and ninety-two dollars a year.
(2) For the purposes of this section the expressions
"child" and "children" respectively include a step child, adopted
child or illegitimate child, or step children, adopted children or
illegitimate children, in cases where any such child or children is
or are living with and maintained by the person charged.
(3) In ascertaining the chargeable income of an indivi-
dual who proves to the satisfaction of the Commissioners that
during the year immediately preceding the year of assessment he
was a widower 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 housekeeper,
there shall be allowed, subject as hereinafter provided, a deduction
of one hundred and twenty dollars in respect of that female
Provided that- Proviso
(a) no deduction shall be allowed under this subsection
unless the claimant proves that no other individual
is entitled to a deduction in respect of the female
relative under the provisions of this Ordinance or,
if any other individual is so entitled, that the other
individual has relinquished his claim thereto; and
(,) no deduction shall be allowed under this subsection
where the female relative is a married woman living
with her husband, and the husband has claimed and
been allowed a deduction under the provisions of
subsection (1) of section 17; and
(c) not more than one deduction of one hundred an(l
twenty dollars shall be allowed to any claimant un-
der this subsection in any year
Provided further that this subsection hall apply to a
claimant being a widow as it applies to a claimant being a widower
with the substitution of "her deceased husband" for "his deceased
wife"; and the expression "child" means -a child in respect of
whom a deduction is allowed under this Ordinance.
19. (1) If an individual who is resident in the Colony proves Deduction for
that for the year immediately preceding the year of assessment he defendants.
maintained at his own expense anyone, being a relative of his or
of his wife, who was incapacitated by old age or infirmity in
maintaining himself, or his or his wife's widowed mother, whether
incapacitated or not, and being a person whose total income from
all sources did not exceed two hundred and forty dollars a year,
he shall be entitled to a deduction of one hundred and twenty
dollars in respect of each person (not exceeding four in number)
whom he so maintained, and a like deduction shall be made in the
case of an individual who, by reason of old age or infirmity, was
compelled to depend upon the services of a daughter resident with
and maintained by him or her in the year immediately preceding
the year of assessment. .
(2) Where two or more persons jointly maintained any-
one aforesaid, the deduction to be made under this'section shall be
apportioned between them in proportion to the amount or value of
their respective contributions towards the maintenance of that
(3) This section shall apply to an individual who is a
female as it applies to an individual who is a male with the sub-
stitution of husband" for wife".
(4) The expression,"relative" includes anyone of whom
the person claiming a deduction had theacustody and whom he
maintained at his expense while under the age of sixteen years.
Deduction in 20. In ascertaining the chargeable income of any person
respect of life ho-
insurance and I-
(a) shall have made insurance on his life or the life of
his wife in any Insurance Company; or
(b) shall have made annual'contribution to any Widows'.
and Orphans' Fund in the Colony or such other
fund as the Governor may consider as equivalent to
a Widows' and Orphans' Fund.
there shall be allowed a deduction of the annual amount of the
premium paid by him for such insurance or contribution as afore-'
Provided 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 total income of
such person or the sum of one thousand two hundred dollars
whichever is the less,
21. The deductions mentioned in sections 15, 16. 17, 18,
and 19 of this Ordinance shall be allowed in the case of an indi-
vidual not resident in the Colony only if he satisfies the Commis-
sioners that he is a British Subject:
Provided that in such a case no deductions shall be
allowed so as to reduce the amount of the tax payable below an
amount which bears the same proportion to the amount which
would be payable by him if the tax were chargeable on his total
income from all sources including income which is not subject to
tax charged in the Colony as the amount of the income subject to
tax in the Colony bears to the amount of his total income from all
INSURANCE COMPANIES, SHIPOWNERS, OWNERS
Special provi- 22. Notwithstanding anything gto the contrary contained in
sons as to
certain corn- this Ordinance, it is hereby provided. that-
Life Insurance (1) In the case of a Life Insurance Company, whether mu-
tual er proprietory, the gains or profits on which tax is
payable shall be the investment income less the man-
agement expenses (including commission):
ed in sections
15, 16,17,18 and
19 not allow-
(2) In the case of an Insurance Company (other than a Life Other ;ieas
Insurance Company) where the gains or profits accrue in having their
part outside the Colony, the gains or profits on which tax outside the
is payable shall be ascertained by taking the gross premiums Colony.
and interest and other income received or receivable in the
Colony (less any premiums returned to the insured and
premiums paid on re-insurances), and deducting from the
balance so arrived at a reserve for unexpired risks at the
percentage adopted by the company in relation to its opera-
tions as a whole for such risks at the end of the year pre-
ceding the year of assessment, and adding thereto a reserve
similarly calculated for unexpired risks outstanding at the
commencement of the year preceding the year of assessment,
and from the net amount so arrived at deducting the actual
losses- (less the amount recovered in respect thereof under
re-insurance), the agency expenses in the Colony and a fair
proportion of the expenses of the head office of the company.
Provided that where such a company received premiums Proviso.
outside the Colony, the gains or profits shall be the same
proportion of the total investment income of the company
as the premiums received in the Colony bore to the total
premiums received after deducting from the amount so
arrived at the agency expenses in the Colony and a fair pro-
portion of the expenses of the head office of the company.
(3) (c) In the case of a shipowner or owner of aircraft, the Shipowners
gains or profits of his business as shipowner or owner owners.
of aircraft, shall, if he produces or causes to be pro-
duced to the Commissioners the certificate mentioned
in sub-paragraph (ii) of this paragraph, 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 certi-
ficate bear to the gross earnings for that period.
(b) 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
(i) that the shipowner or owner of aircraft has
furnished to the satisfaction of that Authority
account of the whole of his business; and
(ii) the ratio of the gains or profits for the relevant
accounting period as computed according to the
Income Tax.law-of that place (after deducting
interest on any money borrowed and employed
in acquiring the gains and profits) to the gross
earnings of the shipowner's fleet or vessel or of
the aircraft for that period.
(c) If the gains or profits of a shipowner or owner of
aircraft 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 or owner of aircraft
shall, upon production of such a certificate at any time
within two years from the end of the year of assess-
ment, be entitled to such adjustment as may be neces-
sary to give effect to the said certificate and to have
any tax paid in excess refunded.
(d) In this sub-paragraph the] expression "shipowner or
owner of aircraft" means an owner or charterer of
ships or aircraft whose principal place of business is
situated outside the Colony, but in a part of His
Majesty's Dominions or in territory- under His
Non-resident (4) (a) Gains or profits arising from the business of shipping
ness relieved, or air transport carried on by a person not resident
in the Colony shall be exempted from the tax provided
that the Governor is satisfied that an equivalent exemp-
tion 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
Shipping (b) In this sub-paragraph the expression "business of
definedshipping or air transport" means the business carried
on by an ewner of ships or aircraft and for the pur-
poses of this definition the expression "owner" in-
cludes any charterer.
Residence (c) For the purposes of this sub-paragraph a company
defined. shall be deemed to be resident in that country only
Sin which the central management and control of its
business is situate.
Wife's income. 23. The income of a married woman 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:
Proviso; Providel 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 the 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, notwithstanding that no assessment has been
made upon her.
RATE OF TAX.
Rate of tax 24. The tax upon the chargeable income on every person other
other thanks than a company shall be charged at the following rates :-
For every dollar or part thereof under $250 ... 1 cent
,, of the first $250 ... 2 cents
,, ,, 9 ,, ,, ,, $500 ... 3
S ,.,, next $500, that is,
$501 to $ 1,000 ... 5
,, ,, ,, ,, ,, ,, next $500, that is,
$1,001 to $1,500 ... 7
I, ,m 0 ) ,, ,, ,, next $500, that is,
$1,501 to $2,000 ... 10
For every dollar or part thereof of the n.xt $500, that is,
$2,001 to $2,500 ... 13 cents
,, ,, ,, ,, ,, next $500, that is,
$2,501 to $3,000 ... 16 ,
,, ,, ,, ,, ,, ,, ,, next $500, that is,
$3,001 to $3,500 ... 20
,, ,, ,, ,, ext $500, that is,
$3,501 to $4,000 ... 24 ,
,, ,, ,, ,, ,, next $500, that is,
$4,001 to $4,500 ... 28 ,,
S ,, ,, ,, ,, ,, next $500, that is,
$4,501 to $5,000 ... 32 ,,
,, ,, ,, ,, ,, ,, ,. next $500, that is,
$5,001 to $5,500 ... 36- ,,
,, ,, ,, ,, ,, next $1,500, that is,
$5,501 to $7,000 ... 40 ,
,, ,, ,, next $3,000, that is,
$7,001 to $10,000 ... 45 ,
,, ,, ., ,. ,, next $10,000, that is,
$10,001 to $20,000... 50 ,
,, ,, ., over $20,000 ... ... 60
25. (1) The tax upon the chargeable income of a company other Flatrate of ax
than a Life Insurance Company shall be charged at the rate of thirty on company.
cents on every dollar of the chargeable income thereof.
(2) The tax upon the chargeable income of any Life Insur-
ance Company shall he charged at the rate of three per centum of the
amount of the chargeable income.
26. (1) Every company which is registered in the Colony shall Deduction of
tax from divi-
be entitled to deduct from the amount of any dividend paid to any dends of com-
shareholder tax at the rate paid or payable by the Company (double panies
taxation relief being left out of account) onthe income out of which
such dividend is paid :
Provided that where tax is not paid or payable by the com-
pany on the whole income out of which the dividend is paid the de-
duction shall be restricted to that portion"lof 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 that
shareholder and the'anount of tax which thl 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, the rate (hereafter 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 or foreign income tax which is allowable against
income tax chargeable under this Ordinance by virtue of arrange-
ments having effect under section 57 of this Ordinance, and any relief
allowable under section 55 or section 56 of this Ordinance, including
any credit or relief which has been taken into account in determining
the net Colonial rate applicable to any dividends received by theconu-
Set off of tax 27. Any tax which a company has deducted or is entitled to
dividends or deduct under the last preceding section from a dividend paid to a
sareof pro- shareholder, and any tax applicable to the share to which eany person
is entitled in the income of a 1hody 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
Temporary 28. Tax shall not be payable in respect of any income arising out
residents of the Colony which accrues 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, ETC.
Chargeability 29. A receiver appointed by the Court, trustee, guardian, cura-
of trusteesetc, tor, or committee, having the direction, control or management of any
property or concern on behalf of any incapacitated person, shall be
chargeable to tax in like manner and to the like amount as such
person would be chargeable if he were not an incapacitated person.
Chargeability 30. (1) A person not resident in the Colony (hereinafter in this
ofagentof per- section referred to as a non-resident person), whether a British sub-
out of the ject or not, shall be assessable and chargeable in the name of his
trustee, guardian or committee, or of any attorney, factor, agent, re-
ceiver, branch or manager, whether such attorney, factor, agent, re-
eiiver, 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 lie were resident in the Colony and in the
actual receipt of such income :
Proviso. Provided that in the case of any individual who is not resi-
dent in the Colony, and who is not a British subject, no deduction
shall be allowed in respect of earned income or in respect of wife or
child or in respect of life insurance.
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, not being a British sub-
ject or a firm or company whose principal place of business is situated
in His Majesty's dominions or in territory under His Majesty's
protection, or a branch thereof, carries on business with a resident
person, and it appears to the Commissioners that owing to the close
connection 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 busi-
ness, 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 Commnissioners by whom the
* assessment is made, or to the Judge by whom an appeal is heard that
the true amount of the gains or profits of any non-resident person
chargeable with tax in the name of a resident person cannot in any
case be readily ascertained, the Commissioners or Judge may, if he
thinks fit, assess and charge the non-resident person on a fair and
reasonable percentage of the turnover of the business done by the non-
resident person through or with the resident person in whose name ie
is chargeable as aforesaid, and in such case the provision of this Or-
dinance relating to the delivery of returns or particulars by persons
acting on behalf of others shall extend so as to require returns or par-
ticulars 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 are to be delivered by persons
acting for incapacitated or non-resident persons of income to be
Provided that the count of the percentage shall in each Proviso.
case be determined, having regard to the nature of the business and
shall, when determined by the Commissioners, be subject to an appeal
to a Judge as provided by section 53 of this Ordinance.
(4) Nothing in this section shall render a non-resident- per-
son chargeable in the name of a broker or general commission agent
or other agent where such broker, general commission agent, or agent,
is not an authorized person carrying on the regular agency of the non-
resident person, or a person chargeable as if lie were an agent in
pursuance 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 executes sales, or
carries out transactions with other non-residents in circumstances
which would make him chargeable in pursuance of subsections (2) and
(3) of this section, in the name of a resident person, shall not of itself
make hint chargeable in respect of gains or profits arising from those
sales or transactions.
(6) Where a non-resident person is chargeable 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-residnct per-
son, the person in whose name the non-resident person is so charge
able may, if he thinks fit, apply to the Commissioners or, in tihe case
of an appeal, 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 mer-
chant or, where the goods are retailed by or on behalf of the mamn-
facturers or producer, by a retailer of the goods sold, who had bought
froin the manufacturer or producer direct, and on proof to the satis-
faction of the Commissioners or Judge of the amount of the profits on
the basis aforesaid, the assessment shall be made or amended accord-
(7) Any resident agent, trustee, mortgage, or other person
who transmits rent, interest, or income, derived from any other source
within the Colony, to a non-resident person shall be deemed to be the
agent of such non-resident person and shall be assessed and shall pay
the tax accordingly.
Acts, etc. to be 31. The person who is chargeable in respect of an incapacitated
trustees, etc person, or in whose name a non-resident is chargeable, shall be an-
swerable for all matters required to be done by virtue of this Ordin-
ance for the assessment, of the income of any person for whom he acts
and for paying the tax chargeable thereon,
Lists to be 32. Every person who, in whatever capacity, is in receipt of any
representative money or value being income arising from any of the sources mention-
or agent ed in this Ordinance of or belonging to any other person who is
chargeable in respect thereof, or who would be so chargeable if lie
were resident in the Colony and not an incapacitated person, shall,
whenever required to do so by any notice from the Commissioners,
prepare and deliver within the period mentioned in such notice a list
in the prescribed form, signed by him, containing-
(a) a true and correct statement of all such income;
(b) the name and address of every person to whom the same
and the provisions of this Ordinance with respect to the failure to de-
liver lists of particulars in accordance with a notice from the Commis-
sioners shall apply to any such list.
Manager of -33. The manager or other principal officer of every corporate
bodies of body of persons shall be answerable for doing all such acts, matters
persons, and things as are required to be done by virtue of this Ordinance for
the assessment of such body and payment of the tax.
Power to 34. (1) The Commissioners may, by notice in writing, if they
appoint agent, think it necessary declare any person to be the agent of any other per-
son, and the person so declared the agent shall be the agent of such
other person for the purposes of this Ordinance, and may be required,
notwithstanding anything contained in any other law, to pay any tax
-due from any moneys including pensions, salary, wages or any other
remuneration which may be held by him for, or due by him to, the
person whose agent he has been declared to be.
Remedies of (2) Against all property of any kind vested in or under the
Commissioners control or management of any such agent and belonging to such other
person the Commissioners shall have the same remedies and in as full
and ample a manner as lie would have against the property of any
other person who is liable to pay tax.
Power to (3) For the purposes of this section the Commissioners may
mreatirifor- require any person to give them information as to any moneys, funds
or other assets which may be held by him for, or any moneys due by
him, to, any other person.
Appeal. (4) Where any person declared by the Commissioners to be
the agent of any other person under the provisions of sub-section (1)
of this section is aggrieved by such declaration he may apply to the
Commissioners by notice of objection in writing, to cancel such de-
claration and failing to obtain such cancellation may appeal to a Judge
upon giving notice in writing to the Commissioners.
Liability of 35. (1) Every such agent, in respect of the income of which he
agent, has the management, receipt, disposal, remittance, payment or control
shall be subject in all respects to same duties, responsibilities and
liabilities as if the income received by or accruing to or in favour of
him beneficially and shall be liable to assessment in his own name in
respect of that income, but any such assessment shall be deemed to be
made upon him in his capacity as agent only.
(2) Any abatement, deduction, exem option or right,to set off
loss which could be claimed by the person represented by him shall
le allowed in the assessment made upon the agent in his capacity as
(3) Any tax payable in respect of any assessment shall be
recoverable from such agent, but to the extent only of any assets be-
longing to the person whom he represents which are in his possession
or under his management, disposal or control.
Every such agent shall be personally liable for any tax pay- Provisional
able in respect of any assessment made upon him in his capacity as agent.
agent, if while it remains unpaid, he alienates charges, disposes of or
parts with any fund or money, which is in his possession at the time
when the tax becomes payable or comes into his possession thereafter,
if from or out of sneh fund or money the tax could legllly have been
INDEMNIFICATION FOR TAX PAID BY ANOTHER PERSON.
36. Every person answerable under this Ordinance for the pay- Indemnifica-
tion of repre-
nlent of tax on behalf of another person may retain out of any money tentative
coming to his hands on behalf of such other person so much thereof
as shall be sufficient to pay such tax; and shall be and is hereby in-
demnified against any person whatsoever for all payments made by
him in pursuance and by virtue of this Ordinance.
SUCCESSION ON DEATH OR "INTER VIVOS".
37. (1) When ally person dies during the year preceding the Deceased
year of assessment, and such person would, but for his death, have persons.
been chargeable to tax for the year of assessment, or vhen any person
dies during the year of assessment or within two years after the ex-
piration thereof, and no assessment has been made upon him for that
year, the personal representative of such person shall le liable to and
charged with the payment of the tax with which such person would
have Ibeen chargeable, and shall be answerable for doing all such acts,
matters, and things as such person, if lie were alive, would lie 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 distri-
lutes his estate before the commencement of the year of asseescment,
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.
(2) In addition to and without prejudice to the liability of
the personal representative; or to the liability of any person under
any other provision, the provisions of subsection (1) of this section
shall mutatis mutandis, apply to any person charged by the deceased
with the payment of the tax, or whether any person is so charged or
not, to every heir (including a testamentary heir or a legatee), to
every person who has taken possession of or received any property of
thie deceased, or to whom any property passes for any beneficial in-
terest in possession, and also to every trustee, tutor, guardian, curator,
committee or other person in whom any interest in the property so
passing or the management thereof is at ally time vested.
(3) Any person interested may, on giving five days' notice
to the person charged with, or accountable for, the payment of the
tax, apply to a Judge in a summary manner to compel the person so
charged or accountable, to make the necessary return and to pay the tax.
(4) On any such application, the Judge may, give all neces-
sary directions and make such order as may be necessary.
Suceesor to ?8. (1) When any person luring the year of assessment or dur-
profession cr ing the immediately preceding year ceases to carry on any trade,
business, profession or vocation, the person (if any) who has succeed-
ed to or acquired such trade, business, profession or vocation shall be
liable for and charged with the payment of the full tax chargeable in
respect of such trade, business, profession or vocation and shall be
answerable for doing all such acts, matters, and things as such person,
if he had not ceased to carry on such trade business profession or voca-
tion would have been liable to do under this Ordinance.
(2) The provision of subsection (1) of this section shall be
in addition to and without prejudice to the liability of the person
ceasing to carry on such trade, business, profession or vocation, to
comply with the provisions of this Ordinance respecting the delivery
of returns or otherwise, (including the payment of .the full tax
chargeable in respect of such trade, business, profession or vocation)
provided, however, that after payment by any person, of the full tax
chargeable as aforesaid, no proceedings or further proceedings shall be
taken or continued against any other person also liable for such tax.
INTEREST, DEDUCTIONS, LIABILITY.
Deduction of 39. (1) Where any person pays interest to a person not resident
for tax on in the Colony and is entitled to deduct such interest under paragraph
interest. (a) of subsection (1) of section 11 of this Ordinance, he shall, upon
paying the interest, deduct therefrom tax at the rate of fifteen cents on
every dollar of such interest, and shall forthwith render an account to
the Commissioners of the amount so deducted, and every such amount
shall be a debt from him to the Government of the Colony and shall
be recoverable as such.
(2) In the case of a company, the account aforesaid shall be
tendered by the manager or other principal officer of the company.
(3) Any person who fails or neglects te render an account
due under this section shall be guilty of an offence against this
GENERAL POWERS OF COMMISSIONERS.
Returns of 40. Every person chargeable with tax shall, on or before the
incomes, prescribed date in every year, deliver to the Commissioners a true
and correct return of the whole of his income from every source
whatsoever for the year immediately preceding the year of assessment,
and shall, if absent from the Colony, give the name and address of an
agent residing in the Colony.
Official infor- 41. (1) The Commissioners may require any officer-in the em-
official secrecy payment of the Government, or 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 possession of such officer:
Proviso 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.
Returns by (2) Every employer shall, on or before the prescribed date
employers, in every year prepare and deliver to the Commissioners a return con-
(a) the names and places of residence of all places employed
by him; and
(b) the payments and allowances made to those persons in
respect of such employment, except persons who are.not
employed in any other employment and whose remu-
neration in the employment for the year does not exceed
five hundred dollars.
Provided that the expression "remuneration" in this sub- Proviso
section shall be deemed to include not only moneys paid as salary,
wages, overtime, or bonus, but also the annual rental 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 Return by
or other principal Officer shall be deemed to be the employer for the saoes er-
purposes of this section, and any director of a company, or person en- ployers.
gaged in the management of a company, shall be deemed to be a per-
(4) Returns required under the provisions of this section
shall be in the prescribed form.
(5) Any person who refuses, fails, or neglects to deliver any
return required under the provisions of this section shall be guilty of
an offence against this Ordinance.
42. The Commissioners may by notice in writing require any Retlrn may be
person to furnish him within a specified time with a return contain- aruticulars
ing such particulars as he may require for the purposes of this Ordin- i thb respect to
ance with respect to the income of such person.
43. Every person shall from time to time as required by the Information or
Commissioners furnish in writing any information or produce any documents may
books or documents relating to any income, return, or assessment be required b.
(including lists of the shareholders of companies, with the amount of
capital contributed by and dividends paid to each shareholder, and
also copies of balance sheets and of profit and loss and other accounts).
which may be in his possession or control.
44. (1) The Commissioners may require any bank or other per- Returns of
son, from time to time, to furnish a return showing the amounts ai or credited
credited or paid by the said bank, or other person to any person in by bank
respect of interest or dividends on investments abroad or in the
Colony, and remittances from abroad.
(2) The said return shall contain the names, addresses and
occupations of the persons to whom the said interest, dividends or re-
mittances have been paid.
45. Where a trade, business, profession or vocation is carried on Partnerships.
by two or more persons jointly-
(1) The income of any partner from the partnership shall
be deemed to be t.h share to which he was entitled
during the year preceding the year of assessment in the
income of the partnership (such income being ascertain-
ed in accordance with the provisions of this Ordinance.
(2) (a) The precedent partner, that is to say, the partner
who of the partners resident in the Colony-
(i) is first named in the agreement of partnership;
(ii) if there be no agreement is named singly or
with precedence to the other partners in the
usual name of the firm; or
(iii) is the precedent acting partner if the partner
named with precedence is not an acting
shall, when required by the Conmmissioners, make
and deliver a return of the income of the partner-
ship for any year, such income being ascertained
in accordance with the provisions of this Ordin-
ance, 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 re-
turn shall be made and delivered by the attorney,
agent, Imanager, or factor of the firm resident in
(c) The provisions of this Ordinance, with respect to the
failure to deliver returns or particular in accord-
ance with a notice from the Conunissioners shall
apply to any return required under this section.
Signatur of 46. (1) Every notice to be given by the Commissioners under
notices. this Ordinance shall be signed by the Commissioners, or by some
person or persons from time to time appointed by him for that pur-
pose, and every such notice shall be valid if the signature of the Coln-
mlissioners or of such person or persons is duly printed or written
Proviso, Provided that any notice in writing under this Ordinance to
any person requiring him to furnish particulars to the Commissioners,
or any notice under this Ordinance requiring the attendance of any
person or witness before the Commissioners, shall be personally
signed by the Commissioners or by any person duly authorized 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.
Service of 47. Notice may he served on a person either personally or by
notices, being sent through registered 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
the seventh day succeeding the day wIhen posted, and in the' case of
persons not so resident the thirtieth day succeeding the day on which
the notice would have been received in the ordinary course by post,
and in proving such service it shall be sufficient to prove that the letter
containing the notice was properly addressed and posted.
Commissioner 48. (1) The Commissioners shall proceed to assess every person
to make chargeable with the tax as soon as may be after the expiration of the
time allowed to such person for the delivery of his return.
(2) Where a person has delivered a return, the Commission-
' (co accept thle retnriil and inake an assessment a~ccordingfly; or
(b) refuse to accept the return and,to the best of their judg- Refusal of
mlent, determine the amount of the chargeable income
of the person and assess hin accordingly.
(3) Where a person has not delivered a return and the Assessment in
Commissioners are of the opinion that such person is liable to pay return
tax, they may, according to the best of their judgment, determine the
amount of the chargeable income of such person and assess him
accordingly, but such assessment shall not affect any liability other-
wise incurred by such person by reason of his failure or neglect to
deliver a return.
49. Where it appears to the Commissioners that any person Additional
liable to tax has not been assessed, or has been assessed at a less assessments.
amount than that which ought to have been charged, the Commissioners
nmay, within the year of assessment or within two years after the ex-
piration thereof, assess such person at such amount or additional
amount as according to their judgment ought to have been charged,ain
the provisions of this Ordinance as to notice of assessment, appeal and
other proceedings under this Ordinance shall t-pply to such asssessent
or additional assessment and to the tax charged thereunder.
50. (1) The Commissioners shall as soon as possible prepare lists Listsof persori.
of persons assessed to tax. notices of
(2) Such lists (herein called the assessment lists) shall con- assessment.
tain the names and addresses of the persons assessed to tax, the
amount of the chargeable income of each person, the amount of tax
payable by him, and such other particulars as may be prescribed.
51. For the purpose of facilitating the assessment of the income Appointment
of persons residing in the United Kingdom, the Governor may appoint Un t in the
an agent, in the United Kingdonr who shall make enquiries on behalf Kingdom.
of the Commissioners in respect of any such person as may apply to lie
dealt with through such agent, and -hall ascertain and report to the
Commissioners the amount of the chargeable income of such person in
accordance with this Ordianuce, and shall forward to the Commission-
ers the accounts and computations upon which his report is based.
The Commissioners, on receipt of the report, shall enter the amount
reported in the assessment list:
Provided that if it appears to the Coummissioners that any
error has occurred in the accounts or computation, they may refer the
report back for further consideration : Provided also that nothing ill
this section shall prevent an appeal to a Judge under section 53 of this
52. (1) The Commissioners shall cause to be served personally Power of
on, or sent by registered post to, each person whose name appears on to revise asses-
mert in ease of
the assessment lists a notice addressed to him at his usual place of ejection.
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 lie may apply to
the Commissioners, by notice of objection in writing, to review and to
revise the assessment made upon him. Such application shall state
precisely the grounds of his objection to the assessment and shall be
made within one month from the date of the service of the notice of
Provided that tile Commissioners, upon being satisfied that Proviso
owing to absence from the Colony, sickness or other reasonable cause,
the person disputing the assessment was prevented from making lth
application within iuch period, shall extend the period as may l1
reasonable in the circumstances.
(3) On receipt of the notice of objection referred.to in sub-
section (2) of.this ec:tioi, the Commissioners may require the person
giving the notice of objection to furnish such particulars as the Com-
nmissioners may deem necessary with respect to the income of the per-
son assessed, and to produce all books or other documents in his cus-
tody or under his control relating to such income, and may suiunlon
any person who, they think, is able to give e idence respecting the
assessment to attend before them and may examine such person (ex-
cept the clerk, agent, servant or other person confidentially employed
in the affairs of the person to be charged) on oath or otherwise.
(4) In the event of any person assessed, who has objected
to an assessment made upon him, agreeing with the Commissioners as
to the amount at which lie is liable to be assessed, the assessment shall
be amended accordingly, and notice of the tax payable shall be served
upon such person :
Proviso. Provided always that in the event of any person who, under
subsection (2) of this section, has applied to the Commissioners for a
revision of the assessment made upon hint failing to agree with the
CoInmissioners as to the amount at which lie 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.
(5) Upon any application to review under this section, the
Commissioners may permit any barrister or solicitor to appear on be-
half of the applicant.
APPEALS AGAINST ASSESSMENTS.
Appeals 53. (1) Any person who, being aggrieved by an assessment made
aanst assess- upon him, has failed to agree with the Commissioners in the manner
provided in subsection (4) of the preceding section, may appeal against
the assessment to a Judge in Chambers up ,n giving notice in writing
Delay for to the Commissioners within fifteen days from the date of tlhe refusal
appeals. of the Commissioners to amend the assessment as desired :
Proviso. Provided that, notwithstanding the lapse of such period of
fifteen days any person may appeal against the said assessilentt if he
shows to the satisfaction of the Judge that, owing to absence from the
Colony, sickness or other reasonable cause, lie was prevented from
giving notice of appeal within such period, and that there has been no
Extension of unreasonable delay on his part. Such appeal shall be by summnons,
delay and evidence shall be received at the hearing if tendered.
Attendance of (2) Every person appealing shall attend lIefore the Judge in
appellants. person on the day and at the time fixed for the hearing of his appeal:
Proviso Provided always that if it lie proved to the satisfaction,.of
the Judge that owing to absence from the Colony, sickness, or other
reasonable cause, any person is prevented from attending in person at
the hearing of his appeal on the day and at the time fixed for that
purpose, the Judge may postpone the hearing of the'appeal for such
reasonable time as he thinks necessary for the attendance of the ap-
pellant, or he may admit the appeal to be made by any agent, clerk.or
servant of the appellant, on his behalf.
(3) Seven clear days' notice shall, unless rules made here-
under otherwise provide, be given to the Commissioners of the date
fixed for the hearing of the appeal.
(4) The onus of proving that the assessmencqt complained oT
is excessive shall be on the appellant.
(5) If the Judge is satisfied that the appellant is over-
charged he may reduce the amount of the assessment by the amount
of the overcharge, and if he is satisfied that the appellant is under-
charged he may increase the amount of the assessment by the amount
of the undercharge.
(6) Notice of the amount of tax payable under the assess-
ment as determined by the Judge shall be served by the Couimissioners
upon the appellant.
(7) All appeals shall be heard in camera, unless the Judge
shall, on the application of the appellant, otherwise direct.
(8) 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.
(9) The Chief Justice may make rules governing such ap-
peals and providing for the method of tendering evidence and appoint-
ing places for the hearing of such appeals.
(10) Any party dissatisfied with the decision of the Judge on
a point of law may appeal from the same to tle Court of Appeal for
the Windward Islands and Leeward Islands established by the Lee-
ward Islands and Windward Islands (Courts) Order in Council 1939.
(11) Notwithstanding anything contained in section (i of this Appellant to
Ordinance, if the Judge is satisfied that tax in accordance with his de- for payment of
cision upon the appeal may not be recovered, the Judge may require tax
the appellant forthwith to furnish such security for payment of the
tax, if any, which may become payable by the appellant as may seem
to the Judge to be proper. If such security is not given the tax as-
sessed shall become payable forthwith and shall be recoverable forth-
with by suit in the name of the Commissioners as well as in the mlan-
ner prescribed by section 03.
ERRORS IN ASSESSMENTS AND NOTICES.
54. (1) No assessment, warrant, or other proceeding, purporting Errors, etc.
to be made in accordance with the provisions of this Ordinance, shall and notices.
be quashed, or deemed to be void or voidable for want of form, or be
affected by the reason of a mistake, defect, or omission therein, if the
same is in substance and effect in conformity with or according to the
intent and meaning of this Ordinance, or any Ordinance amending the
same, and if the person assessed or intended to be assessed or affected
thereby is designated therein according to common intent and under-
(2) An assessment shall not le 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
Provided that in cases of assessment the notice thereof shall Proviso
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.
RELIEF IN CASES OF DOUBLE TAXATION.
Relief in res-
55. (1) Any person who has paid, by deduction or otherwise, or pect of United
is liable to pay tax under this Ordinance for any year of assessment on Income tax.
any part of his income and who proves to the satisfaction of the Com-
missioners 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 income at a
rate equal to the amount by which the rate of tax appropriate to his
case under this Ordinance exceeds half the appropriate rate of United
Kingdom tax. If, however, the rate of tax appropriate to his ease
under this Ordinance exceeds the appropriate rate of United Kingdom
tax, he shall be entitled only to relief at a rate equal to half the ap-
propriate rate of United Kingdom tax.
Provided that where in the case of any individual but for
this proviso the amount of tax payable under this Ordinance after
allowance of any relief as aforesaid, when added to the amount of tax
payable in the United Kingdom in respect of the same part of his in-
10 & 11 GeoV., come after allowance of such relief as is granted by section 27 of the
Ch, 18. Finance Act 1920 (which amount is hereinafter referred to as the
net United Kingdom tax") would exceed the greater of the amounts
of tax which, but for the reliefs aforesaid, would be payable under this
Ordinance and in the United Kingdom respectively (which amounts
are hereinafter referred to respectively as "the gross Colonial tax" and
"the gross United Kingdom tax"), the Commissioners may, if they
are satisfied that special hardship would otherwise be caused, grant
such additional relief from the tax payable under this Ordinance as he
may think fit up to an amount sufficient to reduce the net tax so pay-
able to an amount which when added to the net United Kingdom tax,
will be equivalent to the gross Colonial tax or the gross United King-
dom tax, whichever is the greater.
Certificate of (2) For the purposes of this section, a certificate issued by
U.K., tax rate. or on behalf of the Conmmissioners in Inland Revenue in the United
Kingdom shall be receivable in evidence to show what is the appro-
priate rate of United Kingdom tax or the net United Kingdom tax in
any particular case.
Rate of tax (3) For the purposes of this section, the expression "rate of
defined, 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 any relief granted under
this section) by the amount of the chargeable income 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 of this Ordinance on an amount other than the ascertained amount
of the actual profits, the rate of tax shall be determined by the Com-
Relief in res- 56. (1) If any person resident in the Colony who has paid, by
pect of Empire deduction or otherwise, or is liable to pay tax under this Ordinance
Residents, for any year of assessment on any part of his income, proves to the
satisfaction of the Commissioners that lie has paid, by deduction or
otherwise, or is liable to pay Empire income tax for that year in res-
pect of the same part of his income, lie shall be entitled to relief forn
tax in the Colony paid or payable by him on that part of his income
at a rate thereon to be determined as follows :-
(a) if the Empire rate of tax does not exceed one-half of the
rate of tax appropriate to his case tnder this Ordinance in
the Colony, the rite at which relief is to be given shall be
the Empire rate of 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
(2) If any person not resident in the Colony, who has paid, Non-residents.
by deduction or otherwise, or is liable to pay, tax muder this Ordin-
ance for any year of assessment on any part of his income proves to
the satisfaction of the Commissioners that he has paid, by deduction
or otherwise, or is liable to pay Empire income tax for that year of
assessment in respect of the same part of his income, lie shall be en-
titled 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 fol-
(a) if the Empire rate of 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
ons-half of the Empire rate of ta.';
(b) if the Empire rate of tax appropriate to his case exceeds
the rate of tax appropriate to his case under this Ordin-
ance, the rate at which relief is to be given shall be equal
to the amount by which the rate of lax appropriate to his
case under this Ordinance exceeds one-half of the Empire
rate of tax.
(3) For the purposes of this section, "Empire income tax" Empire income
means any income tax charged under any law in force in any part of
His Majesty's dominions or in any place under His Majesty's propec-
tiou (other than the United Kingdom or this Colony): Provided
that the legislature of that part or place has provided for relief in res-
pect of tax charged on income both in that part or place and this
Colony in a manner similar to tllt provided in this section.
(4) For the purposes of this section the rate of tax under Computationof
rate of tax
this Ordinance shall be computed in the manner provided by sub-
seetion (3) of the last preceding section of this Ordin.nce and the
Empire rate of tax shall be computed in a similar-manner.
(5) Where a person is for any year of assessment resident Persons resid-
ing both in
both in the Colony and in a part or place in which Empire income tax Colony and
other parts of
is charged, lie shall for the purposes of this section be deemed to be Empire.
resident where during that year he resides for the longer period.
57. (1) If the Governor in Council by Order declares that Double taxa-
arrangements specified in the Order have been made with the Govern- ments.
nent of any territory outside the Colony with a view to affording re-
lief 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 in any enactment.
(2) On the making of an Order under this section with res-
pect to arrangements relating to the United Kingdom, section 55 of
this Ordinance shall cease to have effect and shall be deemed to have
ceased to have had effect from the beginning of the first year of assess-
ment for which the arrangements are expressed to apply except in so
far as the arrangements otherwise provide.
(3) On the making of an Order under this section with
respect to arrangements relating to any territory forming part of His
Majesty's dominions (other than the United Kingdom or the Colony)
section 56 of this Ordinance shall cease to have effect and shall he
deemed to have ceased to have had effect from the beginning of the
first year of assessment for which the arrangements are expressed to
apply as respects that territory excet in so far as the arrangements
(4) Any Order made under this section may be revoked by
a subsequent Order.
(5) NWhere any arrangements have effect by virtue of this
section, the obligation as to secrecy imosed by section four of this
Ordinance shall not prevent the disclosure to any authorized officer of
the government with which the arrangements are made of such infor-
mation as is required to be disclosed under the arrangements.
(6) The Governor in Council may make rules for carrying
out the provisions of any arrangements having effect under this
Tax Credits, 58. The provisions of this section shall have effect where, under
arrangements having effect nnder section 57 of this Ordinance, tax
payable in respect of any income in the territory with the Govern-
ment of which the arrangements are made is to be allowed as a credit
against tax payalle in respect of that income in the Colony; and in
this section the expression "foreign tax" means any tax payable in that
territory which under the arrangements is to be allowed and the ex-
pression "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:
Proviso, Proyided that credit shall not be allowed against income tax
for any year of assessment unless the person entitled to the income is
resident ill the Colony for that year.
(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 al-
lowance of credit under any arrangements having effect under section
57 of this Ordinance) on the total income of the person entitled to the
income by the amount of his total income.
(4) Without prejudice to the provisions of the preceding
subsection, the total credit to be allowed to a person for any year of
assessment for foreign tax under all arrangements having effect under
section 57 of this Ordinance shall not exceed the total income tax pay-
able by him for that year of assessment, less any tax payable by him
under the provisions of section 39 of this Ordinance.
(5) In computing the amount of the income-
(a) no deduction 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 be increased
by the appropriate amount of foreign tax in respect of the
(c) where the income includes a dividend and under the ar-
rangements foreign tax chargeable directly or by deduction
in respect of the dividend is to be taken into account in
considering whether any, and if so what, credit is to be
given against 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.
(6) Paragraphs (a) nnd (b) of the preceding subsection (but
not the remainder thereof) shall apply to the computation of total
income for the purposes of determining the rate mentioned in sub-
section (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 57 of
(a) the arrangements provide, in relation 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 cousi-
dering 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 com-
pany paying the dividend, credit shall be allowed as if the dividend
were a dividend of a class in relation to which the arrangements so
(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 lie elects that credit shall not le allowed
in the case of his income for that year.
(9) Any claim for an allowance by way of credit shall lie
made not later than two years after the end of the year of assessment,
and in the event of any dispute as to the :;monnt allowable the claim
shall be subject to objection and appeal in like manner as an assess-
(10) Where the amount of any credit given under the ar-
rangements is rendered excessive or insntficient by reason of any ad-
justment of the amount of any tax payable either in the Colony or
elsewhere, nothing in this Ordinance limiting the time for the making
of assessments 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 front the time when such assessments,
adtustlments and other determinations have been made, whether in the
Colony or elsewhere, as are material in determining whether any and
if so what credits falls to be given.
59. (1) Where the tax paid or payable by a company is affected Amount of set
by double taxation relief the amount to be set off under section 26 of off.
this Ordinance, or to le repaid under section 58 of this Ordinance, in
respect of the tax deductible from any dividend paid by the company
shall be reduced as follows:-
(i) if no tax is chargeable on the recipient in respect of the
dividend, the reduction shall be an amount equal to tax on
the gross dividend at the rate of double taxation relief
applicall e 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 chargeable includes one divi-
dend such as is mentioned in the preceding subsection,
that dividend shall be deemed to be the highest part of his
(b) if his income includes more than one such dividend, a
dividend shall le deemed to be a part of his income than
another dividend if the net Colonial rate applicable to the
former dividend is lower than that applicable to the latter
(c) where tax is chargeable at different rates in respect of dif-
ferent parts of any such dividend, or where tax is charge-
able 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 26 of this Ordinance, and the ex-
pression "the rate of double taxation relief" means the
rate which represents the excess of the rate of tax deduct-
able from the dividend over the net Colonial rate appli-
Time limit for 60. A claim for relief under Section 55 or Section 56 of this
drelef fom Ordinance shall be made within two years from the end of the year
tion. of assessment to which it relates :
Proviso. Provided that such a claim, though not made within the said
period of two years, shall he admitted if made within six years from
the end of the said year and within six months from the date upon
which.the relevant amount of United Kingdom income tax or of Em-
pire income tax, as the case may be, has been ascertained.
COLLECTION AND PAYMENT OF TAX.
Extracts from 61. (1) The Commissioners shall, from time to time, forward
to b sent st to the Collector certified extracts from the assessment lists, containing
Collector. the names and addresses of the persons:assessed together with the
amount of tax payable by each person.
Procedure in (2) Collection of tax shall, in cases where notice of an ob-
cases where -jection of an appeal has been given, remain in abeyance until such
appeal is objection or appeal is determined : Provided that the Collector may
in any such case enforce payment of that portion of the tax (if any)
which is not in dispute.
Date of 62. Tax shall be payable within the prescribed time: Provided
payment, that the Collector may extend the prescribed period upon such terms
and conditions as he may deem just.
Penalty for non 63. (1) If any tax is not paid within the prescribed time or such
tax; and en- further period as may be allowed by the Collector.
payment (a) a sum equal to five per centum of the amount of the tax
payable shall be added thereto and such sum shall be col-
elected andl recovered in the same manner as the tax and as
(h) the Collector shall serve a demand note upon the person
assessed, and if payment is not made within thirty days
from the data of the service of such demand note, the Col-
lector may proceed to enforce payment as hereinafter pro-
(2) Any document signed by the Commissioners containing
a statement of the amount due in respect of income tax shall without
proof of the signatures or without proof of any other matter or thing
be deemed by all courts to be prima facie evidence of the amount
claimed being due and correct.
64. Where payment of tax in whole or in part has been held Collection of
tax after deter-
over pending the result of a notice of objection or of an appeal, the mination of ob-
tax outstanding under the assessment as determined on such objection appeal.
or appeal, as the case may be, shall be payable within thirty days from
the receipt by the person assessed of the notification of the tax payable,
and, if such tax is not paid within such period, the provisions of the
last preceding section shall apply.
65. Income tax may be sued for and recovered, with full costs of Recovery.by
suit, from the person charged therewith in any court of competent action.
jurisdiction as a debt due to the Government of the Colony.
66. (I) ff it be proved to the satisfaction of the Conimnissioners Repayment of
that any person for any year of assessment has paid tax, by deduction tax.
or otherwise, in excess of the amount with which lie is 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 two years from the end of the year of assessment
to which the claim relates. The Commissioners shall give a certificate
of the amount to be repaid and upon the receipt of the certificate the
Collector 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 in a sum in excess of the
amount contained in his return, provided that lie has received notice
of the assessment made upon him foi that year : unless it is proved
to the satisfaction of the Conmmssioners that such failure or neglect to
deliver a true and correct return did not proceed from any fraud or
wilful act or omission on the part of that person.
67. (1; Where the Commissioners are of. opinion that any trails- Artificial
action which reduces or would reduce the amount of tax payable by transactions.
any person is artificial or fictitious, or that effect has not, in fact, been
given to any disposition, the Commissioners may disregard any such
transaction or disposition and the persons concerned shall be assessable
(2) Where a person transfers property to a minor, either
directly or indirectly, or through the intervention of a trust or by any
other means whatsoever, such person shall,' nevertheless, during the
period of the minority of the transferee, he 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 subsequent 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
Commissioners are satisfied that such transfer was not made for the
purpose of evading the taxes imposed under this Ordinance.
(3) Where a person transfers property in trust and provides
that the corpus of the trust shall revert either to the donor or to such
persons as lie may determine at a future date, or where the trust pro-
vides that during the lifetime of the donor no disposition or other
dealing with the trust property shall lee male without the. consent,
written or otherwise, of the donor, such person shall nevertheless Ih
liable to be taxed on the income derived from the property transferred
in trust, or from property substituted thereof, as if such transfer had
not been made.
(4) Notihing in this section shall lie deemed to prevent a
decision of the Coimmissioners, made in the exercise of any discretion
given hy this section, from being questioned in any appeal against any
assessment under section 53 of this Ordinance.
(5) In this section "disposition" includes any trust, grant
covenant, agreement or arrangement.
Assessment of 68. (1) If in any particular case the Commissioners have reason
persons leaving to believe that a pl esoi w1ho has beenl assessed to tax nlly ;leave t le
Colony before suich la. 1becories payable without having pai[ souch iLx
lie may, by notice in writing to such person, deliind payment iol tie 1h
tax within the tii li to he limited in such notice. iSilch tax shall
thereupon be piy.l a! i at lihe expiration of tlhe time so limited, 'Ind shall
in default of payinint, unless security for paymlenjt thereof 1ie given to
the satisfaction of the C(onmmissioners, lie recoverable fortlhwith in the
manner prescribed by this Ordinance.
(2) If in any particular case the Commnissioners have reason
to believe that thie tax upon any chargeable income miy not lie re-
covered l e may i;t aiy time. as the case may require-
(a) flltlhvithl, by notice in writing, require any person to
lllmak a leturnl and to furnish particulars of any such in-
comle within the time to be specified in such notice; and
(b) make an assessment, upon such person in the amount Of the
income returned, or if default is made in making such
return or if the Commissioners are dissatisfied with such.
return, in such amount aiS the Coiinimissioners may think
(c) 1y notice in writing to the person assessed require that
security for the payment ,o the tax assessed be forthwith
given to the satiLsftaciton of the Counnissioners.
(3) The rights of objection and appeal given by sections 52
and 53, respectively, of this Ordiuitnee shall apply to any assessment
under this section if the tax assessed has been paid, or if security has
been given in accordance with tlhe provisions of this section.
Undistributed 69. Where it appears to the Commlissioners that with a view to
profits of the avoidance or reduction of .tax, a company controlled by not more
than five persons has not distributed to its shareholders, as dividend,
prohts made in any period ending after the first day of January, 1951,
which could be distributed without detriment to the company's exist-
ing business the Commissioners, by notice in writing to the Company
may direct that, for the purposes of assessment to tax, such profits
shall for the period specified in the notice be deemed to be the income
of the members, and the amount thereof shall be apportioned among
the members, and tax shall be assessed and charged in respect of the
sum so apportioned.
70. Any person guilty of an offence against this Ordinance shall offences
be liable on summary conviction before a Magistrate, to a fine not ex-
ceeding four hundred and eighty dollars, and in default of payment to
imprisonment, with or without hard labour, for any term not exceed-
ing six months.
71. All proceedings for the prosecution of any offence against this
Ordinance may be commenced within three years next after the cause
of complaint arose. Limitation of
72. (1) Any person who, for the purpose of obtaining any de- prosecutions
duction, rebate, reduction or repayment in respect of tax for himself
or for any other person, or who in any return, account or particulars False state-
made or furnished with reference to tax, knowingly makes any false returns.
statement or false representations and
(2) Any person who aids, abets, assists, counsels, incites or
induces another person :-
(u) to make or deliver any false return or statement under this
(b) to keep or prepare any false accounts or particulars con-
cerning any income on wliicli tax is payable under this
shall 1e liable, on summary conviction before a Magistrate, to a tine
not. exceeding four hundred and eighty dollars or to imprisonment,
with or \ without hard lalbour, for a term not exceeding six months.
73. The provisiios of this Ordinance sllall not affect any criminal
proceedings under any other Ordinance or Law.
74. (1) If a person neglects or refuses to pay the tax charged Saving for
upon him by virtue of this Ordinance, and no sufficient distress can proceedings
be found whereby the same may be levied, the Governor may, by war- In case of
refusal to pay
rant under his hand and the Public Seal of the Colony, conmmit such where there
are no distrain-
person to prison, there to tli kept -without bail until payment be made able effects,
of that sum or security given to his satisfaction for payment thereof, beimprisoned,
together with such further sui as lie may adjudge to be reasonable for
the costs and expenses of apprehending and conveying such person to
prison, where he shall ie detained and kept according to the lenor and
effect of the warrant.
(2) The Governor may issue his warrant to the Superinten-
dent of Prisons directing the liberation of any defaulterer, and, on re-
ceipt thereof, the Superintendent of Prisons shall forthwith release and Release
discharge such defaulter out of custody, unless he is under detention
for some other cause than that set forth in the warrant of commitment.
75. Any person engaged in any trade, business or profession shall to keep
keep in the English language proper books of account sufficient to re- English.
cord all transactions necessary in order to ascertain the gains and pro-
fits made or the loss incurred in each such trade, business or profession,
and any such person who fails to comply with this provision shall be
guilty of an offence, and in addition to any penalty incurred lie shall
be liable to pay any tax to which he may be assessed under the provi-
sions of this Ordinance.
76. (1) The Governor-in-Council may remit the whole or any Power to remit
part of the tax payable by any person if he is satisfied that it would tax
be just and equitable so to do.
(2) The power to remit the whole or any part of the tax
shall' include the power to remit any interest, fees or other charges
Rules. 77. (1) The Governor-in-Council may from time to time make
rules generally for carrying out the provisions of this Ordinance, and
may, in particular, by those rules provide :-
(a) for the form of returns, claims, statements and notices
under this Ordinance;
(b) for the deduction and payments of tax at the source in
respect of emoluments and pensions payable out of the
revenue of the Colony;
(c) any such matters as are authorized by this Ordinance to'b3
(2) All rules purporting to be made in pursuance of this
section shall be published in the Gazette and shall come into operation
on such publication or at such other time as may be named in such
(3) If any person fails to comply with or contravenes the
provisions of any rule made under this Ordinance, he shall be guilty
of an offence against this Ordinance.
(4) All rules made under this Ordinance shall be judicially
Repeal and 78. The Ordinances mentioned in the Schedule to this Ordinance
Saving. are hereby repealed :
Provided that all rules or orders made or given under the
Ordinances hereby repealed and in force at the time of coming into
operation of this Ordinance shall be deemed to have been made and
given under this Ordinance and shall continue in force until other
provisions shall be made by virtue of this Ordinance.
Ccmmeue- 79. This Ordinance shall come into operation on the first day of
ment. January, 1951.
Passed this day of 1950.
Clerk of the Legislative Council.
No. 15 of 1925 The Income Tax Ordinance, 1925.
No. 17 of 1942 ,, Income Tax (Amendment) Ordinance, 1942.
No. 2 of 1944 ,, Income Tax (Amendment) Ordinance, 1944.
No. 12 of 1945 ,. Income Tax (Amendment) Ordinance, 1945.
No. 12 of 1947 ,, Income Tax (Amendment) Ordinance, 1947.
No. 9 of 1948 ,, Income Tax (Amendment) Ordinance, 1948.
No. 10 of 1948 ,, Income Tax (Amend. No. 2) Ord, 1948.
No. 9 of 1949 ,, Income Tax (Amendment) Ordinance, 1949.
OBJECTS AND REASONS.
The object of this Bill is to consolidate and amend the law relating
to Income Tax in the Colony.
E. ST. BERNARD,
Acting Crown Attorney.
16th Sept, 1949,