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Title: Leeward Islands gazette
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Permanent Link: http://ufdc.ufl.edu/UF00076863/00118
 Material Information
Title: Leeward Islands gazette
Physical Description: reels. : ;
Creator: Leeward Islands (West Indies)
Publisher: Gov. Printing Office
Place of Publication: Antigua
Publication Date: 1872-
 Subjects
Subject: Politics and government -- Periodicals -- Leeward Islands (West Indies)   ( lcsh )
Genre: periodical   ( marcgt )
 Notes
Dates or Sequential Designation: 1- , 1872-
General Note: Two pages per frame.
General Note: Supplements, issued with some numbers, contain departmental reports, Meteorological registers, ordinances, statutory rules and orders, etc., of Antigua, St. Kitts and Nevis, Montserrat, and the British Virgin Islands.
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Volume ID: VID00118
Source Institution: University of Florida
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Succeeded by: Antigua, Montserrat and Virgin Islands gazette

Table of Contents
    Main
        Page 175
        Page 176
    Antigua - Ordinance, No. 2 of 1951: Small Farmer Cultivation and Haulage Service Ordinance, 1951
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    Antigua - Statutory Rules and Orders, No. 7 of 1951: Income Tax (Double Taxation Relief) (New Zealand) Order, 1951
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Full Text









THE LEEWARD I LANDS



GAZET T ,

Oubt.li0Xbeb bT THatUiU t 1.

VOL. LXXVIX. THURSDAY, 9TH AUGUST, 1951. No. 46.


Notices.


It is hereby notified for general
inforinatioq that His Excellency the
Governor has issued a Commission to
the Hon. P. D. IMACDONALD appoint-
ing him to be GOvernor's Deputy
during His Excellency's forthcoming
absence from Antiua. whilst paying
a visit to the Presiidncy of the
British Virgin Islands from the 10th
to the 18th August, 1951.
The Secretariat,
Antigua.
8th August. 1).51.
No. 13/00o61.

The Governor announces with re-
gret the death on the 29th July, 1951,
of Miss THELMA TODD, Jmnior Clerk,
Audit Department, Leeward Islands.
Colonial S'ecreltarc,' Office,
Leeward Islands.
at Antigua.
7th August, 1951.

Compensation for British
Interests in French Nation-
alised Gas and Electricity
Undertakings.
An Agreement has been concluded
between the Government of the
United Kingdom of Great Britain and
Northern Ireland and the Govern-
ment of the French Republic relating
to the terms of compensation for
British interests in French national-
ised gas and electricity undertakings.
British nationals who are the pre-
sent owners of such interests and who
wish to cliiim compensation under
the Agreement may obtain further
information about the provisions of
the Agreement and the procedure for
the submission of claims thereunder,
on application to the Administrator's
Office, Antigua.
The French Government have
agreed to an amendment of the
Agreement to provide for an ex-
tension of the time-limit for the
submission of d ance, until the 111Lh September, 1951,
but claimants should inform the
Administrator's Office not later than
the 18th Aigust, 1951.

Administr(ttor's Office,
Antigua.
7th August, 1951.
Ref. No 2


'El- 17"7


The Administrator has appointed
the Field Assistant to be Elections
officer for the purposes of the Small
Farmer Cultivation and Haulage
Service Ordinance 1951 (No. 2 of 1951)
By Order,
J. L. ROBINSON,
Clerk to the Administrator.

Administrator's Offce,
Antigu a.
2nd August, 1951.
Ref. No. 47/35.

The Smoll Farmer Cultivation and
Haulage Service Ordinance, 1951.

(Section 17 (1) ).

NOTICE TO SMALL FARM-
ERS TO REGISTER.

FonM A.
All persons qualified as small farm-
ers who desire to be registered as
small farmers under the provisions of
the Small Farmer Cultivation and
Haulage Service Ordinance, 1951,
(No. 2 of 1951) are hereby required
to deliver or cause to be delivered
their claims in writing for that pur-
pose on or before the 6th day of
September, 1951, to me the under-
signed Elections Officer at the Field
Assistant's Office, Administration
Buildings in the City of Saint John.
Dated this 15th day of August,
1951.
E. G. O. BERRIDGE,
Elections Officer.
Administrator's Office,
Antigua.
Ref. No. 47/35.


No. 66.


Appointments and transfers, etc.,
in the public service, with effect from
the dates stated, are published for
general iniormation:-

ALLNUTT, R. B., Director of Agricul-
ture, Leeward Islands, 156 days
overseas leave. August 3
P.F.L. 1.

BUNTING, V. A., Acting Superin-
tendent of Police, Antigua, reverted
to his substantive post as Assistant
Superintendent, Antigua.
July 31
P.F. 89.


BURNHAM, R. A., Assistant Superin-
tendent of Police, St. Kitts, to act
Superintendent of Police, St. Kitts.
Algust 10
C.P.F. 131.
GORE, Miss R., Junior Clerk, Regis-
trar's Office, Antigua, appointment
terminated. June 2
HILL, A. A. M., Superintendent of
Police, Antigua, resumed duty.
July 31
P.F.L. 50.
MARTINEAU, Miss M. A., Certificated
Teacher, Class II, to be Certificated
Teacher, Cl. I, Education Depart-
ment, Montserrat. Jan. 1


No. 67.

The following Ordinance and Statu-
tory Rule and Order are circulated
with this Gazette and form part
thereof:--

ORDINANCE.

Antigua.
No. 2 of 1951, The Small Farmer
Cultivation and Haulage Service
Ordinance, 1951."

STATUTORY RULE & ORDER.

Antigua.
No. of 1951, "The Income Tax
(Double Taxation Relief) (New Zea-
land) Order, 1951."



Registry of Joint Stock Companies,
August, 1951.

Pursuant to section 156 of the
Companies Act Cap. 140 of the
Federal Acts of the Leeward Islands
(Revised Edition) notice of the follow-
ing special resolution duly passed is
hereby given.

N. A. BERRIDGE,
Registrar of Joint Stock Companies.









THE LEEWARD ISLANDS GAZETTE.


Colony of the Leeward Islands.
St. Christopher.
A.D. 1951.
In the matter of K. O. CORBIN & Co.,
Ltd.
WHEREAS Article 66 of the Arti-
cles of Association of this Company
provides that K. O. CORBIN shall hold
the office of Managing Director of
this Company for life;
AND WHEREAS the shareholders
of this Company are not satisfied with
the manner in which its affairs have
been managed by the said K. O.
CORBIN.


BE IT RESOLVED that this Com-
pany be wound up voluntarily;


AND BE IT FURTHER RE-
SOLVED that HENRY R. THOMPSON
and RALPH S. VANIER be appointed
and are hereby appointed liquidators
for the purpose of winding up the
affairs of this Company and distribu-
ting the property;

AND BE IT FURTHER RE-
SOLVED that the business operated
by the Company be closed forthwith.


RAINFALL FIGURES.
Central Experiment Station,
Antigua.


January
February
March
April
May
June
July
Aug. 4th


1947. 1948. 1949 1950. 1951.
3"97 2"82 1"50 5,41 3'60
"57 57 2S07 2'52 1.88
'59 1'89 5'52 1'58 1.09
'67 '59 3'54 2"44 2.16
3'34 2'80 1998 2.06 10.54
149 3'38 3"35 1'66 2.74
2"97 1"37 2'10 1'85 3'28
"19 32 '35 *22
13"79 13'42 20'36 17'87 25'51


In the Court of Summary Jurisdiction of the Leeward
Islands.
ANTIGUA CIRCUIT.
A.D. 1951.


Notice is hereby given that the Honourable the Chief Justice has appointed the undermentioned
lates at 10 o'clock in the forenoon for sittings of the Court at which the following causes will be
heard:-


Pi.* I ,.
Leonard Perry
Brown & Company Ltd.
Mary Charles
Haldine Thomas
Hilda Griffin
Rosina Samuel
Louisa Harrigan


Defendant.
Melvin Spencer and Stanley Henry
Richard C. Lake
Charles Warren
Geoffrey Richardson
Theophilus Myers
Samuel Simon
Leonard Joseph


Date.
13th August,
13th August,
20th August,
20th August,
20th August,
20th August,
20th August,


Dated this 14th day of July, 1951.


N. A. BERRIDGE,
Registrar.


In the Supreme Court of the Windward Islands and
Leeward Islands.
ANTIGUA CIRCUIT.
A.D. 1951.

Notice is hereby given that the Honourable the Chief Justice has appointed the under-
mentioned dates for sittings of the Court at which the following causes or matters will be heard.

The hour at which the Court will sit to hear the appeal will be 9.30 o'clock in the forenoon,
but in every other case the time will be 10 o'clock in the forenoon.

APPEAL.


Appellant.
E. Alexander Benjamin

Plaintiff.
Daniel Prvce
William Richards
Joseph A. Davis
Sydney Theophilus
Christian


Respondent.
Commissioners of Income Tax

Defendant.
Ethelyn Gardner
Alice Samuel
Ernest Maginley
Novelle Hamilton Richards,
Lennard Barnes, John Ire-
land, Edna Wehner.


Date.
11th August, 1951


13th
13th
15th


Date.
August,
August,
August,


1951
1951
1951


27th August, 1951


Dated this 14th day of July, 1951.
N. A. BERRIDGE,
Registrar.
ANTIGUA.
Printed at the Government Printing Office, Leeward Islands, oy E. M. BLAc.ACMA
Government Printer.- By Authority.
1951.
Price 2 cents.1




i'


1951
1951
1951
1951
1951
1951
1951


176


[9 August, 1951.







No, 2 of 1951. Small Farmer Oultivation and ANTIGU4,
Haulage Service,
[L.S.]
I ASSENT,
P. D. MACDONALD,
Governor's Deputy,
46th July, 1951,







ANTIGUA.

No. 2 of 1951.

An Ordinance to provide for a cultivation and
haulage service for small farmers by a Board;
to establish such a Board and to define the
powers and duties of the said Board; and for
purposes connected with the matters aforesaid.

BE IT ORDAINED by the Governor and
Legislative Council of Antigua as follows:-
1. This Ordinance may be cited as the Small short title.
Farmer Cultivation and Haulage Service Ordinance,
1951.
2. In this Ordinance, unless the context Inteipretation.
otherwise requires-
"Administrator" means the Administrator of
the Presidency;
Elections Officer" means the person ap-
pointed as such by the Administrator for
the purposes of this Ordinance;
"prescribed means. prescribed by order of
the Governor;
"Rehabilitation'Fund means the Sugar In-
dustry Rehabilitation Fund established
under section 5 of the Sugar Export Cess 10/1947.
SOrdinance, 1947;

2L 147 A-.








ANTIGUA. 2 Smpll Farmer Cultivation and No. 2 of 1951.
Haulage Service.
"small farmer means a cultivator who, at
any time within the period of twelve
months immediately preceding the publi-
cation of a notice under section 17 (1) of
this Ordinance, either-
(a) has had in his occupation a small
holding with at least one quarter of an
acre thereof with growing sugar canes
thereon; or
(b) has on his account caused to. be
delivered to a Sugar Factory at least
one ton of sugar canes grown on
a small holding in his occupation;
small holding ". means a parcel or parcels of
land situate in the Presidency, with or
without buildings thereon, consisting of
not less.than a quarter of an acre and of
not more in the aggregate than fifty acres;
"Treasurer" means the officer for the time
being performing the duties of Treasurer
of the Presidency.


8. (1) There shall be established a Board to
be called the Small Farmer Cultivation and Haul-
age Service Board (hereinafter referred to as the
Board ") which shall be a body corporate with
perpetual succession and a common seal.
S(2) The common seal of the Board shall,
when used, be authenticated by the signatures of
the Chairman and Secretary of the Board and shall
be. judicially noticed.
(3) The Board shall have power to make
contracts and to sue and be sued in their corporate
name.
(4) All deeds and other documents required
to be executed by the Board shall be sealed with
the common seal of the Board and signed by the
Chairman of the Board, and countersigned by the
Secretary of the Board.
4. (1) The Board shall consist of seven
members, two of whom shall be nominated by the
Governor m Council and five of whom shall be
elected in accordance with the provisions of this
Ordinance:


Establishment
of the Small
Farmer Culti-
vation and
Haulage Ser-
vice Board.














Constitution
of the Board.







No. 2 of 1951. 'Small Farmer Cultivation and 3 ANTiGt
Haulage Service.
Provided that if no persons offer themselves
for election or if no person shall be elected in any
of the electoral districts it shall be lawful for the
Governor in Council to nominate as many addi-
tional members as may be required to constitute
the Board.
(2) The nominated members of the Board
shall hold office during the pleasure of the Gov-
ernor in Council and the' elected members shall
hold office for a period of three years and shall be
eligible for re-election.
(3) The Board shall appoint from among
their number a Chairman who shall preside at all
meetings of the Board but in case of his absence or
inability to act as such Chairman the members shall
elect one of their number to act as Chairman.
(4) An elected member shall vacate his office
if he-
(a) resigns in writing addressed to the
Administrator;
(b) fails, without reasonable excuse (the
sufficiency whereof shall be determined by the
Board), to attend three consecutive meetings
of the Board.
(5) The Governor in Council may at any
time appoint some person to be a member of the
Board-
(a) for the unexpired period of office of
any member who shall die or vacate his office;
(b) for the period of any leave granted
to a member of the Board.
(6) The powers of the Board shall not be
affected by any vacancy in the membership thereof.
5. (1) The Board shall meet at least once Meetings of
in every month for the transaction of their business the Board.
and meetings shall be held at such time and place
and on such days as the Board may determine.
(2) The Chairman or any two members of the
Board may at any time call a meeting of the Board.
(3) Not' less than seven days before the date
of a regular meeting and not less than three days
before the date of a special meeting the Secretary








ANTIGUA. 4 Small Firn Culvtivation and
Haulage Service.


No. 2 of 1951.


shall post or otherwise despatch a notice of the
meeting, of the hour and place of meeting and of
the business to be dealt with, addressed to each
member of the Board at his usual place of abode
or such address as the member may have registered
with the Secretary as that to which he wishes such
notice to be sent:
Provided that a special meeting may be sum-
moned on such shorter riotice as shall be agreed to
by all members of the Board.
(4) The quorum of the Board at any meeting
shall be four.
(5) All acts of the Board and all questions
coming or arising for the decision of the Board
shall be decided by a majority of the votes of the
members present, and when the votes are equal, the
Chairman shall have a second or casting vote.
(6) Minutes of each meeting shall be kept in
proper form by the Secretary of the Board and
shall be confirmed by the Chairman at the next
ensuing meeting and a copy of such minutes shall
as soon as practicable thereafter be forwarded to
the Administrator.


6. The Chairman and other members of the
Board may be paid such remuneration or other
allowances as the Governor in Council may
determine.
7. (1) The Board may employ at such
remuneration and on such terms and conditions as
they may determine a Manager, a Secretary and
such other officers and servants as may be required
for the due and proper execution and enforcement
of their duties under this Ordinance.
(2) The Board may require any officer or
servant to give such security as may be deemed
proper for the due execution of his duties.

8. Subject to the provisions of this Ordi-
nance the Board may acquire, hold, mortgage and
dispose of any property real and personal:
Provided that no purchase sale or disposition
of any land shall be made without the approval of
the Governor in Council.


Remuneration
of Members of
the Board.


Appointment
of Officers and
Servants.








Powers of the
Board to
acquire and
dispose of
property.








No.v 2 of 1951. Small Farmer Cultivation and 5 ANTiGTA.
Haulage Service.
9. Subject to the provisions of this Ordi- Duties and
Powers of the
nance it shall be lawful for the Board- Board
(a) to do all acts and things neces.;:irv
for operating and maintaining a cultivation
and haulage service for small farmers;
(b) to enter into contracts with any per-
son for the ploughing, banking or other
mechanical cultivation of lands and for the
haulage of any produce:
Provided that priority shall be given to
small farmers for the cultivation of lands for
sugar cane and for the haulage of sugar cane;
(c) with the approval of the Governcr
in Council to fix the rates and other condi-
tions for ploughing, banking, hauling and
other services performed by the Board;
(d) with the approval of the Governor
in Council to invest at interest any surplus
funds of the Board.

10. (1) The Board shall on or before the Submission of
30th day of November in each year submit for the estimates.
approval of the Governor in Council an estimate of
the probable revenue and expenditure for the
ensuing financial year in respect of their business.
(2) The Board shall, as soon as practicable
after the commencement of this Ordinance submit
for the approval of the Governor in Council an
estimate of the probable revenue and expenditure
for the period commencing on the 1st day of
November, 1951 and ending on the 31st day of
December next in respect of their business under
this Ordinance, and when such estimate is approved
as aforesaid-
(a) the Treasurer may, advance to the
Board such sums as the Administrator may
on the advice of the Governor in Council
direct by warrant under his hand;
(b) The Agricultural Superintendent
shall, on the order of the Administrator,
deliver to the Board such tractors and other







ANTIGUA. 8 Small Farmer Cultivation and No. 2 of 195i.
Haulage Service.
equipment as may have been purchased for
the use of small farmers in the sugar cane
industry from the Rehabilitation Fund.
Power to 11. The Board may, on the security of its
property and assets or any part thereof with the
approval of the Governor in Council, borrow such
sums as the Board think proper for defraying
expenses included in the approved estimates of
expenditure of the Board.

Funds of the 12. (1) The funds of the Board shall con-
Board. sist o -
(a) such sums as may be placed at the
disposal of the Board out of the Rehabilita-
tion Fund;
(b) such sums as may accrue to the
Board from the conduct of their business
under this Ordinance;
(c) such sums as may be granted to or
acquired by the Board with the approval of
the Governor in Council from any other
source.
(2) The funds of the Board shall be applied
towards-
(a) the payment of rates taxes and in-
surance premiums;
(b) the payment of all expenses, includ-
ing the remuneration salaries and wages of
members of the Board, and the officers
and servants of the Board;
(c) the payment of all other expenses
incurred by the Board in the exercise of their
powers and in the operation of their business
under this Ordinance;
(d) the payment of interest on loans and
the repayment of any such loans;
(e) the creation of a reserve fund up to
such limit as the Governor in Council may
authorise.








No. 2 of 1951. Small Farmer Cultivation and 7 ANTIGUA,
Haulage Service.
13. (1) The Board shall cause to be kept Accountia?,
proper books and accounts and other records
in relation to their business in such form as
may be approved by the Government Audi-
tor or such other Auditor as may be appointed
by the Governor in Council.
(2) All moneys of the Board accruing from
their business under this Ordinance shall be paid
to the credit of the Board into a current or savings
account at such bank or banks as may be appointed
by resolution of the Board, and such moneys
shall be paid into such bank from day to day.
(3) Cheques against any banking account
shall be signed by the Secretary and countersigned
by the Chairman of the Board or such other
member of the Board appointed for the purpose
by resolution of the Board, a copy of wh;ch shall
be certified by the Chairman and forwarded to the
bank concerned.
14. (1) All accounts kept by the Board Audit of
shall be audited annually by the Government Accounts.
Auditor or such other Auditor as may be appointed
by the Governor in Council.
(2) Such Auditor shall have the right of
inspection of such accounts at all reasonable times
and the Board shall afford all necessary facilities to
the Auditor and when required by him to do so
produce to him all books and documents in their
possession or control.
(3) The Auditor's fees, if any, and any
expenses of the Audit shall be paid by the Board.

15. (1) The Board shall, on or before the Annual
30th day of April in each year, furnish to the eport.
Governor in Council a report upon their work
during the year ending the 31st day of December
last preceding, including-
(a) a balance sheet and a complete state-
ment of revenue and expenditure, duly
audited; and
(b) the report of the Auditor.








ANTIGUA, 8


Tndemnity to
members of
the Board,


Small Farmer Cultivation and No. 2 of 1951,
Haulage Service.


(2) Every report furnished under subsection
(1) of this section shall be laid before the Legisla-
tive Council,
16. No personal liability shall attach to any
member of the Board in respect of anything done
or suffered in good faith under the provisions of
this Ordinance, and any sums of money, damages
or costs which may be recovered against them or
any of them for anything done or suffered as afore,
said shall be paid out of the funds of the Board.


Registration 17. (1) Within ten days from the date on
of small farm- ..
era. which this Ordinance comes into operation and
once at least in every three years thereafter at a
time to be fixed by the Administrator the Elections
Officer shall publish a notice in the prescribed form
Sin the Gazette and in one or more newspapers
published in the Presidency requiring within
twenty-one days after the date of the publication
of the said notice every person who may be a small
farmer to deliver to the Elections Officer notice of
his claim to be registered as a small farmer.
(2) Within the time prescribed in subsection
(1) of this section every person who is entitled and
desires to be registered as a small farmer shall
deliver or cause to be delivered to the Elections
Officer a notice of his claim to be registered in the
prescribed form, and shall produce such evidence
as may be necessary to establish his claim to be so
registered.
(3) When the small holding of a small farmer
consists of more than one parcel of land, he shall
state in the notice of his claim to. be registered as
a small farmer the parcel of land in respect of
which he desires to be registered.
(4) The Elections Officer shall examine the
qualifications in respect of which such claim is made
and receive such evidence as may be necessary to
prove to his satisfaction that the person making
such claim is a small farmer.
(5) In all cases where the Elections Officer
is satisfied that the person making such claim is a
small farmer he shall register such person in the








No. 2 of 1951. Small Farmer Cultivation and 9 ANTIGUA.
Haulage Service.
list of small farmers; otherwise he shall disallow
such claim.
18. Within fourteen days after the last day Provisional
l List of small
upon which any notice of claim as hereinbefore farmers.
provided is allowed to be made or within such
further time as shall be allowed by the Governor
in Council the Elections Officer shall make out a
provisional list of small farmers in alphabetical
form and shall cause a copy of such list to be
published in the Gazette and to be posted on the'
outer doors of every police station in the
Presidency.
19. (1) Within ten days of the publication Revision of
list of small
of such list as aforesaid- farmers.
(a) every person whose name is omitted
from the list and who claims to have his
name inserted therein shall give notice in
writing in the prescribed form to the Elec-
tions Officer;
(b) every person whose name appears
in any such list may object to any other
person whose name also appears therein as
not being entitled to have his name therein,
and shall give notice in the prescribed form
to the Elections Officer and to the person
objected to by delivering the same to him
personally or by leaving the same at his
usual place of abode.
(2) Immediately on the expiration of the
said ten days the Elections Officer shall investi-
gate and consider all such claims and objections
and shall revise the list of small farmers accord-
inlv and cause such revised list to be published
and posted in the manner provided for in section
18 of this Ordinance.
(3) Every person dissatisfied with the deci-
sion of the Elections Officer in respect to any
claim or objection made by him under this
section may within ten days after the publication
of the revised list of small farmers appeal in the
prescribed form to the Governor in Council
whose decision shall be final,








ANTIGUA. 10 Small Farmer Cultivation and No. 2 of 1951.
Haulage Service.
Electoral 20. (1) Within fourteen days after the
Districts. last date on which an appeal may be lodged to
the Governor in Council under the last preceding
section the Governor in Council shall divide
the Presidency into five electoral districts, and
shall allocate the names on the revised list of
small farmers each to a particular district to
ensure so far as possible equality of representa-
tion in each district a's regards the numbers of
small farmers and the area of lands cultivated in
sugar cane by such small farmers:
Provided that a small farmer who has, under
the provisions of subsection (3) of section 17 of
this Ordinance, stated the p:u.cel of land in respect
of which he desires to be registered, shall be allo-
cated to the electoral district in which such parcel
of land is situate.
(2) The Elections Officer shall cause the
list of names for each electoral district to be
published and posted in the manner provided
for in section 18 of this Ordinance.
(3) Each electoral district shall be repre-
sented on the Board by one member to be elected
by the small farmers allocated to such district.

Elections. 21. Within twenty-one days after the
publication of the lists for each electoral district,
and in the case of elections subsequent to the first
one to be held under this Ordinance one month at
least before the expiry of each three year term of
the Board, the small farmers shall vote in the
manner hereinafter provided for the election of
members of the Board in respect of every electoral
district for which more than one candidate is
validly nominated. The date and time of election
shall be fixed by the Elections Officer and he
shall cause at least fourteen days notice of such
election to be published and posted in the manner
provided for in section 18 of this Ordinance.

Mode of hold- 2.- (1) Every election shall be held before
ing election
and manner the Elections Officer or such persons as may be
of voting, appointed by the Administrator to assist him.








No. 2 of 1951. Small Farmer Cultivation and 11 ANTIGVtA.
Haulage Ser:vice.
(2) The voting shall be by ballot which shall
consist of a ballot paper showing the names des-
criptions and residences of the candidates.
(3) Every small farmer may vote for one mem-
ber who is a small farmer in the electoral district for
which he stands and who has been duly nominated
as a candidate for such election by two other small
farmers allocated to the same electoral district.
(4) Every small farmer shall vote in the elec-
toral district to which he is allocated and not else-
where.
(5) No person shall be deemed a candidate
unless his name and consent in writing to be nomi-
nated as a candidate for the particular electoral dis-
trict, with the names of the persons by whom he has
been nominated, with their signatures attached, have
been lodged with the Elections Officer at least seven
days before the date fixed for the election.
(6) If at such time only one candidate shall be
nominated in respect of any electoral district, the
Elections Officer shall declare such candidate to be
duly elected.
(7) It shall be lawful for any small farmer
allocated to an electoral district to object to the
nomination of any candidate for election for such
district as not being duly qualified and the Elections
Officer shall decide the validity of every objection.
(8) If the Elections Officer disallows the objec-
tion his decision shall be final, but if he allows the
same his decision shall be subject to reversal by the
Governor in Council.
23. The Elections Officer shall before the Providing of
polling day at an election, provide such ballot boxes, Wapp~te'a for
ballot papers in the prescribed form, polling com-
partments, materials for electors to mark the ballot
papers, directions for the guidance of electors in
voting and all such other things as may be necessary
for effectually conducting the elections; and all
expenses incurred in respect of such provisions and
in the remuneration of the Elections Officer and any
of his assistants shall be defrayed from the funds
of the Board.








ANTIGUA. 12 Small Farmer Cultivation and No. 2 of 1951.
Haulage Service.
Plae of poll- 24. The polling and election of members of
ing. the Board shall take place at such rooms or buildings
located ini the respective electoral districts as may be
appointed by the Elections Officer by notice pub-
lished and posted in the manner provided for in
section 18 of this Ordinance.
Validity of 25. Any question arising in respect of the
ballot papers validity of any ballot paper shall be decided upon
Sby the Elections Officer whose decision shall be final.
counting of 26 As soon after the close of the poll as
votes. may be practicable the ballot boxes for each electoral
district shall be opened -and the ballot papers
counted by the Elections Officer in the presence of
persons appointed to assist him at such election and
of such of the candidates for election for the respec-
tive electoral districts as desire to be present.
Declaration of 27. (1) Upon completion of the counting
result of
elections, the Elections Officer, shall publicly declare the candi-
date with the greatest number of votes to have been
elected for such electoral district and such candidate
shall be returned as the member for such district to
the Administrator by noon of the day following
such declaration.
(2) Where two or more candidates for an
electoral district have an equal number of votes the
Elections Officer shall make a special return to that
effect and the newly constituted Board at its first
meeting shall have the right of choosing one of such
candidates to be the member for such electoral
district.
Penalty. 28. Any person who contravenes any of the
provisions of this Ordinance shall be liable on
summary conviction to a fine not exceeding one
hundred dollars or in default of payment to impris-
onment with or without hard labour for a term not
exceeding six months.
Ccnmmence- 29. This Ordinance shall come into opera-
ment ti3o on a date to be fixed by the Governor by
proclamation published in the Gazette.

R. ST. J. O. WAYNE,
President.








No. 2 of 1951. Small Farmer Cultivation and
Haulage Service.


13 ANTIGUA.


Passed the Legislative Council of Antigua
this 12th day of July, 1951.


G. A. THIBOU,
Clerk of the Council.








































ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M. BLACKMAN, Government Printer.-By Authority.
1951.


1/18-275-7.51.


[Price 10d.1









LEE WARD ISLANDS,
ANTIGUA,

STATUTORY RULES AND ORDERS,
1951, No, 7.


THE INCOME TAX (DOUBLE TAXATION RELIEF) (NEW ZEA-
LAND) ORDER, 1951, DATED AUGUST 8, 1951, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
INCOME TAX ORDINANCE, 1945, (No. 7/1945) AS AMENDED
BY THE INCOME TAX (AMENDMENT) ORDINANCE, 1947,
(No. 11/1947).

1. SHORT TITLE. This Order may be cited as the
Income Tax (Double Taxation Relief) (New Zealand) Order,
1951.
2. DECLARATION. It is hereby declared-
(a) that the arrangements specified in the Arrange-
ment set out in the Schedule to this Order have been
made with the Government of New Zealand with a view
to affording relief from double taxation in relation to
income tax and any tax of a similar character imposed by
the laws of New Zealand; and
(b) that it is expedient that those arrangements shall
have effect.
SCHEDULE.
Arrangement between the Government of New Zealand and
the Government of the Presidency of Antigua for the
Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to Taxes on Income.
1. (1) The Taxes which are the subject of this Arrange-
ment are-
(a) In New Zealand:
The Income Tax and the social security charge
(hereinafter referred to as New Zealand tax ").
(b) In the Presidency of Antigua:
The income tax (hereinafter referred to as
'. Presidential tax ").
3 IY. 7r- 7
1_ ,










(2) This Arrangement shall also apply to any other taxes
of a substantially similar character imposed in New Zealand or
the Presidency after this Arrangement has come into force.
2. (1) In this Arrangement, unless the context other-
wise requires-
(a) The term "New Zealand" includes all islands
and territories within the limits thereof for the time being,
including the Cook Islands.
(b) The term the Presidency" means the Presi-
dency of Antigua.
(c) The terms "one of the territories" and "the
other territory mean New Zealand or the Presidency as
the context requires.
(d) The term "tax" means New Zealand tax or
Presidential tax, as the context requires.

(e) The term person includes any body of per-
sons, corporate or not corporate.

(f) The term "company includes any body cor-
porate.

(g) The terms "resident of New Zealand" and
"resident of the Presidency mean respectively any per-
son who is resident in New Zealand for the purposes of
New Zealand tax and not resident in the Presidency for
the purposes of Presidential tax and any person who is
resident in the Presidency for the purposes of Presidential
tax and not resident in New Zealand for the purposes of
New Zealand tax; and a company shall be regarded aa,
resident in New Zealand if its business is managed and
controlled in New Zealand and as resident in the Presi-
dency if its business is managed and controlled in the
Presidency.
(h) The terms resident of one of the territories"
and resident of the other territory mean a person who
is a resident of New Zealand or a person who is a resident
of the Presidency, as the context requires.
(i) The terms New Zealand enterprise" and
Presidential enterprise" mean respectively an industrial
or commercial enterprise or undertaking carried on by a
resident of New Zealand and an industrial or commercial









enterprise or undertaking carried on by a resident of the
Presidency; and the terms "enterprise of one of the
territories and enterprise of the other territory mean
a New Zealand enterprise or a Presidential enterprise, as
the context requires.
(j) The term "industrial or commercial, enterprise
or undertaking" includes an enterprise or undertaking
engaged in mining, agricultural or pastoral activities, or in
the business of banking, insurance, life insurance or deal-
ing in investments, and the term "industrial or com-
,mercial profits" includes profits from such activities or
business but does not include income in the form of
dividends, interest, rents, royalties, management charges,
or remuneration for personal services.
(k) The term "permanent establishment ", when
used with respect to an enterprise of one of the territories,
means a branch, management, factory, mine, farm, or
other fixed place of business, but does not include an
agency in the other territory unless the agent has, and
habitually exercises, a general authority to negotiate and
conclude contracts on behalf of such enterprise or regularly
fills orders on its behalf from a stock of goods or mer-
chandise in that other territory.
An enterprise of one of the territories shall not be
deemed to have a permanent establishment in the other
territory merely because it carries on business dealings
in that other territory through a bona fide broker or
general commission agent acting in the ordinary course of
his business as such and receiving remuneration in respect
of those dealings at a rate not less than that customary in
the class of business in question.
The fact that an enterprise of one of the territories
maintains in the other territory a fixed place of business
exclusively for the purchase of goods or merchandise shall
not of itself constitute that fixed place of business a perma-
nent establishment of the enterprise.
The fact that a company which is a resident of one of
the territories has a subsidiary company which is a resident
of the other territory or which is engaged in trade or
business in that other territory (whether through a perma-
nent establishment or otherwise) shall not of itself
constitute that subsidiary company a permanent establish-
ment of its parent company.









(2) The terms "New Zealand tax and "Presidential
tax ," as used in the present Arrangement, do not include any
tax payable in New Zealand or the Presidency which represents
a penalty imposed under the law of New Zealand or the
Presidency relating to the taxes which are the subject of the
present Arrangement.
(3) In the application of the provisions of this Arrange-
ment by New' Zealand or the Presidency, any term not
otherwise defined shall, unless the context otherwise requires,
have the meaning which it has under the laws of New Zealand,
or, as the case may be, the Presidency, relating to the taxes
which are the subject of this Arrangement.
3. (1) The industrial or commercial profits of a New
Zealand enterprise shall not be subject to Presidential tax
unless the enterprise is engaged in trade or business in the
Presidency through a permanent establishment situated therein.
If it is so engaged, tax may be imposed on those profits by the
Presidency but only on so much of them as is attributable to
qa that permanent establishment: Provided that nothing in this
paragraph shall affect any provisions of the law of New
Zealand regarding the taxation of income from the business of
insurance.
(2) The industrial or commercial profits of a New Zealand
enterprise shall not be subject to Presidential tax unless the
enterprise is engaged in trade or business in the Presidency
through a permanent establishment situated therein. If it is so
engaged, tax may be imposed on those profits by the Presi-
dency, but only on s ;uuch of them as is attributable to that
permanent establishment.
(3) Where an enterprise of one of the territories is
engages in trade or business in the other territory through
a permanent establishment situated therein, there shall be
attributed to that permanent establishment the industrial or
commercial profits which it might be expected to derive in that
other territory if it were an independent enterprise engaged in
the same or similar activities and its dealings with the enter-
prise of which it is a permanent establishment were dealings at
arm's length with that enterprise or an independent enterprise;
and the profits so attributed shall be deemed to be income
derived from sources in that other territory.
If the information available to the taxation authority con-
cerned is inadequate to determine the profits to be attributed to
the permanent establishment, nothing in 'this sub-paragraph









shall affect the application of the law of either territory in
relation to the liability of the permanent establishment to pay
tax on an amount determined by the exercise of a discretion or
the making of an estimate by the taxation authority of that
territory: Provided that such discretion shall be exercised or
such estimate shall be made, so far as the information available
to the taxation authority permits, in accordance with the prin-.
ciple stated in this sub-paragraph.
(4) Profits derived by an enterprise of one of the territo-
ries from sales, under contracts concluded in that territory, of
goods or merchandise stocked in a warehouse in the other
territory for convenience of delivery and not for purposes of
display shall not be attributed to a permanent establishment of
the enterprise in that other territory, notwithstanding that the
offers of purchase have been obtained by an agent of the enter-
prise in that other territory, and transmitted by him to the
enterprise for acceptance.
(5) No portion of any profits arising from the sale of
goods or merchandise by an enterprise of one of the territories
shall be attributed to a permanent establishment situated in the
other territory by reason of the mere purchase of the goods or
merchandise within that other territory.
4. (1) Where
(a) an enterprise of one of the territories participates
directly or indirectly in the management, control or capital
of an enterprise of the other territory, or
(b) the same persons participate directly or indirectly
in the management, control or capital of an enterprise of
one of the territories and an enterprise of the other terri-
tory, and
(c) in either case conditions are operative between
the two enterprises in their commercial or financial rela-
tions which differ from those which might be expected to
operate between independent enterprises dealing at arm's
length with one another,
then, if by reason of those conditions profits which might be
expected to accrue to one of the enterprises do not accrue to
that enterprise, there may be included in the profits of that
enterprise the profits which would have accrued to it if it were
an independent enterprise and its dealings with the other
enterprise were dealings at arm's length with that enterprise
or an independent enterprise.









(2) Profits included in the profits of an enterprise of one
of the territories under sub-paragraph (I) of this paragraph
shall be deemed to be income derived from sources in that terri-
tory and shall be taxed accordingly.

(3) If the information available to the taxation authority
concerned is inadequate to determine, for the purposes of sub-
paragraph (1) of this paragraph, the profits which might be
expected to accrue to an enterprise, nothing in that paragraph
shall affect the application of the law of either territory in rela-
tion to the liability of that enterprise to pay tax on an amount
determined by the exercise of a discretion or the making of an
estimate by the t:AKation authority of that territory: Provided
that such discretion shall be exercised ur such estimate shall be
made, so far as the information available to the taxation author-
ity permits, in accordance with the principle stated in that
sub-paragraph.

5. Notwithstanding the provisions of paragraph 3 and 4,
profits which a resident of one of the territories derives from
operating ships or aircraft shall be exempt from tax in the
other territory.

6. (1) Dividends paid by a company resident in one of the
territories to a resident of the other territory who is subject to
tax in that other' territory in respect thereof and not engaged
in trade or business in the first-mentioined territory through
a permanent establishment situated therein, shall be exempt
from any tax in that first-mentioned territory which is charge-
able on dividends in addition to the tax chargeable in respect
of 'the profits or income of the company: Provided that
dividends paid by a company resident in New Zealand to
a person who is resident in the Presidency may be included in
that person's total income for the purposes of determining
the amount of any New Zealand tax payable in respect of
income of that person other than such dividends.

(2) Where a company which is a resident of one of the
territories derives profits or income from sources within the
other territory, the Government of that other territory shall
not impose any form of taxation on dividends paid by the
company to persons not resident in that other territory, or any
tax in the nature of an undistributed profits tax on undistrib-
uted profits of the company, by reason of the fact that those
dividends or undistributed profits represent, in whole or in
part, profits, or income so derived.










7. (1) Any royalty derived from sources within one of
the territories by a resident of the other territory who is sub-
ject to tax in that other territory in respect thereof and is not
engaged in trade or business in the first-mentioned territory
through a permanent establishment situated therein, shall be
exempt from tax in that first-mentioned territory; but no
exemption shall be allowed under this paragraph in respect of
so much of any royalty as exceeds an amount which represents
a fair and reasonable consideration for the rights for which the
royalty is paid.
(2) In this paragraph the term "royalty" means any
royalty or other amount paid as consideration for the use of, or
for the privilege of using, any copyright, patent, design, secret
process or formula, trade-mark, or, other like property, but does
not include royalties or other amounts paid in respect of the
operation of mines or quarries or of the extraction or removal
of timber or other natural resources or rents or royalties in
respect of motion picture films.
8. (1) Remuneration (other than pensions) paid by the
Government of one of the territories to any individual for
services rendered to that Government in the discharge of
governmental functions shall be exempt from tax in the terri-
tory of the Government of the other territory if the individual
is not ordinarily resident in that other territory or is ordinarily
resident in that other territory solely for the purpose of render-
ing those services.
(2) The provisions of this paragraph shall not apply to
payments in respect of services rendered in connection with any
trade or business carried on by either of the Governments for
purposes of profit.
9. (1) An individual who is a resident of the Presidency
shall be exempt from New Zealand tax on profits or remunera-
tion in respect of personal (including professional) services
performed within New Zealand in any year of assessment if-
(a) he is present within New Zealand for a period
or periods not exceeding in the aggregate 183 days during
that year, and
(b) the services are performed for or on behalf of a
person resident in the Presidency, and
(c) the profits or renumeration are subject to Presi-
dential tax.









(2) An individual who is a resident of New Zealand shall
be exempt from Presidential tax on profits or remuneration in
respect of personal (including professional) services performed
within the Presidency in any year of assessment if-

(a) he is present within the Presidency for a period
or periods not exceeding in the aggregate 183 days during
that year, and

(b) the services are performed for or on behalf of a
person resident in New Zealand, and

(c) the profits or remuneration are subject to New
Zealand tax.
(3) The provisions of this paragraph shall not apply to
the'profits or remuneration of public entertainers such as stage,
motion picture or radio artists, musicians and athletes.
10. (1) Any pension or annuity, derived from sources
within one of the territories by an individual who is a resident
of the other territory and liable to tax in that other territory in
respect thereof, shall be exempt from tax in the first mentioned
territory.
(2) The term "annuity" means a stated sum payable
periodically at stated times, during life or during a specified or
ascertainable period of time, under an obligation to make the
payments in consideration of money paid.
11. A professor or teacher from one of the territories who
receives remuneration for teaching, during a period of temporary
residence not exceeding two years, at a university, college,
school or other educational institution in the other territory,
shall be exempt from tax in that other territory in respect of
that remuneration.
12. A student or business or trade apprentice from one
of the territories who is receiving full-time education or training
in the other territory shall be exempt from tax in that other
territory on payments made to him by persons in the first-
mentioned territory for the purposes of his maintenance, educa-
tion or training.
13. Income of a person who is a resident of the Presi-
dency (other than dividends paid by a company resident in New
Zealand) which is exempt from New Zealand tax under any
provision of the present Arrangement shall nt be included in








9

that person's total income for the purposes of determining
the amount of any New Zealand tax payable in respect of in-
come of that person which is assessable to New Zealand tax.

14. (1) Subject to the provisions of the law of the Presi-
dency regarding the allowance as a credit against Presidential
tax of tax payable in a territory outside the TPresidency, New
Zealand tax payable, whether directly or by deduction, in
respect of income from sources within New Zealand shall be
allowed as a credit against any Presidential tax payable in
respect of that income. Where such income is an ordinary
dividend paid by a company resident in New Zealand, the credit
shall take into account the New Zenland tax payable in respect
of its profits by the company paying the dividend, and where
it is a dividend paid on participating preference shares and
representing both a dividend at the fixed rate to which the
shares are entitled and an additional participation in profits, the
New Zealand tax so payable by the company shall likewise be
taken into account in so far as the dividend exceeds that fixed
rate.

For the purposes of this paragraph any amount which is
included in a person's taxable income under any provision of the
law of New Zealand regarding the taxation of income from the
business of insurance shall be deemed to be derived from sources
in New Zealand.

(2) Where New Zealand tax is payable in respect of
income derived from sources in the Presidency by a person who
is a resident of New Zealand, being income in respect of which
Presidential tax is payable, whether directly or by deduction,
the Presidential tax so payable (reduced by the amount of any
relief or repayment attributable to that income to which that
person is entitled under the law of the Presidency) shall,
subject to such provisions (which shall not affect the general
principle hereof) as may be enacted in New Zealand, be allowed
as a credit against the New Zealand tax (other than the social
security charge) payable in respect of that income:

Provided that where the income is a dividend paid by a
company resident in the Presidency the credit shall be allowed
only if the recipient elects for the purposes of this sub-para-
graph to have the amount of such dividend together with the
Presidency tax (as so reduced) included in his assessable income
for the purposes of New Zealand tax,









Where such income is an ordinary dividend paid by a
company resident in the Presidency, the credit shall take into
account (in addition to any Presidency income tax appropriate
to the dividend) the Presidential profits tax payable by the
company in respect of its profits, and where it is a dividend
paid on participating preference shares and representing both a
dividend at the fixed rate to which the shares are entitled and
an additional participation in profits, the profits tax so payable
by the company shall likewise be taken into account in so far
as the dividend exceeds that fixed rate.
(3) For the purposes of this paragraph profits or re-
muneration for personal (including professional) services per-
formed in one of the territories shJll he deemed to be income
from sources within that territory, and the services of an indi-
vidual whose services are wholly or mainly performed in ships
or aircraft operated by a resident of one of the territories shall
be deemed to be performed in that territory.
15. (1) The taxation authorities of New Zealand and
the Presidency shall exchange such information (being informa-
tion available under their respective taxation laws) as is
necessary for carrying out the provisions of this Arrangement
or for the prevention of fraud or the administration of statutory
provisions against legal avoidance in relation to the taxes which
are the subject of this Arrangement. Any information so
exchanged shall be treated as secret and shall not be disclosed
to any persons other than persons (including a Court)
concerned with the assessment or collection of, or the determi-
nation of appeals in relation to the taxes which are the subject
of this Arrangement. No information shall be exchanged
which would disclose any trade secret or trade process.
(2) As used in this paragraph, the term taxation autho-
rities means in the case of New Zealand the Commissioner of
Taxes or his authorised representative; and in the case of the
Presidency the Income Tax Commissioners or their authorised
representative.
16. This Arrangement shall come into force on the 11th
day of August, 1951, and shall thereupon have effect-
(a) in New Zealand, as respects income tax for the
year of assessment beginning on the first day of April,
1951, and subsequent years; as respects social security
charge on salaries and wages as from the first day of
April, 1951; and as regards social security charge on










income other than salaries and wages as from the first day
of April, 1950, and subsequent years;

(b) in the Presidency, as respects income tax for
the year of assessment beginning on the first day of
January, 1951, and subsequent years.

Made by the Governor in Council this 8th day of August,
-1951.

G. A. THIBOU,
Clerk of the Council.


EXPLANATORY NOTE.
(This Note is not part of the Order, but is intended to indicate its
general purport).
Section 52A of the Income Tax Ordinance, 1945, (No. 7 of 1945)
as amended by the Income Tax (Amendment) Ordinance, 1947 (No.
11 of 1947) provides for double taxation Arrangements with other
territories to be given statutory effect by Order in Council.

The Finance (No. 2) Act 1945 (9 & 10 Geo. 6. C.13) provides for
double taxation Arrangements between the Government of the United
Kingdom and other Countries to be given statutory effect by Order in
Council. Under this provision the Double Taxation (Taxes on Income)
(New Zealand) Order, 1947 (S.R. & O. 1947, No. 1776) was made. In
the Schedule to this Order is set out the Agreement between the United
Kingdom and New Zealand Governments.

The above Agreement provided for its extension (with any desired
modifications) to all or any of the Colonies of either of the Contracting
Governments by a written notification of extension given to the other
Contracting Government to take effect on the date named in such
notification.
The New Zealand Government has accepted formal notification
made on 12th June, 1951 from the United Kingdom Government of
extension to this Presidency of their double taxation arrangements
above referred to, to come into force on 11th August, 1951.
This Order seeks to give legal effect in the Presidency to these
arrangements.
2. Under the arrangements set out in this Order certain classes
of income derived from one country by a resident of the other country
are (subject to certain conditions) exempt from tax in the former
country; these classes are shipping and air transport profits, certain
trading profits not arising through a "permanent establishment ",
patent and copyright royalties, pensions, purchased annuities, and
earnings of temporary business visitors. Dividends are exempt from
any tax which is additional to the tax charged on the profits repre-











sented by the dividend. Government salaries are'normally taxed by
the paying Government only. Remuneration of visiting professors
and teachers is exempt in the country visited.
Where income continues to be taxable in ,both countries, full
credit is given by the country of the taxpayer's residence for the tax
payable in the country of origin of the income.
Provision is included for the exchange of information between the.
taxation authorities of the two countries.
This Arrangement takes effect for the fiscal year 1951152,






































ANTIGUA.
Printed at bhe Governmont Printing Offioe, Leeward Islands,
by E. M. BLACKMAN, Government Printer.-By Authority.
S191.


75-8.50.


LPrio 36 oent.]




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