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Title: Leeward Islands gazette
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
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STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076863/00266
 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.
 Record Information
Bibliographic ID: UF00076863
Volume ID: VID00266
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001724221
notis - AJD6739
 Related Items
Succeeded by: Antigua, Montserrat and Virgin Islands gazette

Table of Contents
    Main
        Page 113
        Page 114
    Antigua - Ordinance, No. 6 of 1955: Appropriation Ordinance, 1955
        Page A 1
        Page A 2
    Antigua - Ordinance, No. 7 of 1955: Firearms (Amendment) Ordinance, 1955
        Page B 1
        Page B 2
        Page B 3
        Page B 4
        Page B 5
    Virgin Islands - Ordinance, No. 6 of 1955: Land and Home Tax Oridinance, 1955
        Page C 1
        Page C 2
        Page C 3
        Page C 4
        Page C 5
        Page C 6
        Page C 7
        C 8
        C 9
        C 10
        C 11
        C 12
        C 13
        C 14
        C 15
Full Text







THE LEEWARD ,Lt


GAZETTE.

VubOlisbe bY 1 uth oritY .

VOL. LXXXIII. THURSDAY, 14TH JULY, 1955.


Notices.


It is notified for general infor-
mation that Mr. McW. TODMAN,
Administrative Assistant to the Com-
missioner, Virgin Islands, has been
appointed to be a member of the
Executive Council of the Virgin
Islands with effect from the 8th July,
1955, consequent upon the resignation
of Mr. N. E. A. HARRIGAN.
The Secretarai,
Antigua.
8th July, 1955.


It is notified for general information
that Mr. McW. TODMAN, Administra-
tive Assistant to the Commissioner,
Virgin Islands, has been appointed
to be a member of the Legislative
Council of the Virgin Islands with
effect from the 8th July, 1955, con-
sequent upon the resignation of
Mr. N. E. A. HARRIGAN.
The Secretariat,
Antigua.
8th July, 1955.



It is hereby notified for general
information that pursuant to Section
9 of the Marriages, Births and Deaths
Registration Act, 1870, as amended
by Sec. 2 of Antigua Ordinance
No. 6 of 1924, Mr. A. K. C. ISAAC of
Barnes Hill, St. George, has been
appointed Deputy Assistant Registrar
for the Parish of St. George in the
Island of Antigua.
CECIL O. BYRON,
Acting Registrar-General.


It is hereby notified for general
information that pursuant to Section
9 of the Marriages. Births and Deaths
Registration Act, 1870, as amended
by Sec. 2 of Antigua Ordinance
No. 6 of 1924, Miss VERA BROWN,
of Newfield, St. Philip, has been
appointed Deputy Assistant Registrar
for the Parish of St. Philip in the
Island of Antigua.
CECIL 0. BYRON,
A ting Registrar-General.
Ref. No. 123.



3 o 7.

Z-4 87 e


Declaration dated 1st July,
1955, made under Section 3
of the Land Acquisition Act,
1944 (No. 11/1944), for the
acquisition of certain land
in the Presidency of Saint
Christopher Nevis and An-
guilla required for public
purposes.


IT IS HEREBY DECLARED that
the Governor in Council with the
approval of the Legislative Council
of the Presidency of Saint Christopher
Nevis and Anguilld considers that
the land described in the Schedule
hereto, situate in the island of An-
guilla in the said Presidency should
be acquired for public purposes,
namely, for the erection of a septic
privy, in the said Presidency and
for the provision of access thereto
from the public road.
SCHEDULE.
An area of approximately 1642
square feet situate at Sandy Ground
in the island of Anguilla in the
Presidency of Saint Christopher-Nevis
and Anguilla and bounded on the
North by lands of AMELIA ODLUM
and RUTH LAKE on the South by
lands of ROSE CHARBONIER, OLIVE
BAPTISTE, ELIZABETH PONTIPHLET,
and RUTH ANN HODGE or the Heirs
of WHITWORTH HODGE, deceased,
on the East by a Public Road and on
the West by the sea.

Dated this 1st day of July, 1955.

J. S. ARCHIBALD,
Clerk of the Council.



CONFIRMATION OF ORDINANCES.
No. 76.

The Secretary of State for the
Colonies has informed the Governor
that the power of disallowance will
not be exercised in respect of the un-
dermentioned Ordinance:-

Virgin Islands.
No. 10 of 1954, "The Legislative
Council (Extension of Duration)
(Repeal) Ordinance, 1954."


No. 77.
The following Ordinances are cir-
culated with this Gazette and form
part thereof:-

A ntigua.
No. 6 of 1955, "The Appropriation
Ordinance, 1955."
2 pp. Price 4 cents.
No. 7 of 1955, "The Firearms
(Amendment) Ordinance, 1955."
5 pp. Price 7 cents.

Virgin Islands.
No. 6 of 1955, "The Land and
House Tax Ordinance, 1955.
15 pp. Price 18 cents.



In the matter of the estate of
Ella Van Engle, deceased.

(UNREPRESENTED).

To all creditors of the above estate.
You are hereby notified that you
are to come in and prove your debts
and file your claims at the office of
the Administrator of Estates at the
Court House in the town of Basse-
terre in the Island of Saint Christo-
pher against the said estate.
Creditors resident within the Colo-
ny of the Leeward Islands are to file
their claims within four months after
the 16th day of June, 1955.
Creditors resident out of the said
Colony are to file their claims within
eight months from the said 16th (lay
of June, 1955,
AND FURTHER TAKE NOTICE
that any creditors failing to file their
claims within the time above specified
will be excluded from any benefits
arising from the said estate.
All persons indebted to the said
deceased are requaterfd to pay the
amount of their respective debts
to me.

Dated the 16th day of June, 1955.

H. S. L. MOSELEY,
Administrator of Estates.


113


No. 31.


i







THE LEEWARD ISLANDS GAZETTE.


Vacant Post of Sanitary
Superintendent, St. Vincent,
B. W. I.
Applications are invited for the
post of Sanitary Superintendent in
the Medical Department, Saint Vin-
cent, British West Indies.

2. Candidates must possess the
Sanitary Inspectors Certificate of
the Royal Sanitary Institute. They
should have a working knowledge of
the construction and maintenance of
small rural water supplies, drainage
and the construction of drains. They
should also be able to read building
plans and be familiar with the
construction of houses. Candidates
should mention whether they have
had experience in a Government or
Municipal Health Department in the
West Indies.

3. The duties of the post include
general supervision of the work of
the Sanitary Staff: general supervision
of the various scavenging services and
sanitary measures of the Colony:
general maintenance of small rural
water supplies: and checking building


plans for rural areas not under control
of the Central Housing and Planning
Authority.

All duties will be performed under
the direction of the Senior Medical
Officer.

4. The salary of the post, which is
pensionable, is in the scale $2304x
$96-$2784. Transport allowance for
the maintenance of a motor car for
the performance of official duties will
be paid at approved local rates.

5. Quarters are not provided. Gov-
ernment officials are liable to taxation
imposed by local enactments.

6. Applications accompanied by
copies of recent testimonials (pref-
erably from Public Health Officers)
should be addressed to the Senior
Medical Officer, Saint Vincent, and
should be submitted to reach him not
later than 31st July, 1955.


Government Ofice,
Saint Vincent,
20th June, 1955.
Ref. No. 13/00286.


4.,
-.4.


TRAFFIC NOTICE.
By virtue of the powers vested in
me under Section 75 (1) of the
Vehicles and Road Traffic Ordinance
No. 5 of 1946, as amended by Section
10 of the Vehicles and Road Traffic
(Amendment) Ordinance No. 22 of
1954, I hereby declare that all traffic
signs on or near any roadway in
this Presidency are authorised and
retained by me.
E. M. V. JAMES, Lt. Col.,
Traffic Commissioner.
28th June, 1955.
Ref. No. 36100004.

RAINFALL FIGURES.
Central Experiment StAtion,
Antigua.

1951. 1952. 1953. 1954. 1956.
Jail. 3.60 3.10 2.66 3.44 2.16
Feb. 1.88 1.60 1.02 2.45 .68
Mar. 1.09 1.02 B.60 1.0a .83
Apr. 2.16 3.14 2.06 .49 1.75
May 10.64 3.07 1.50 3.83 2.81
Jume 2. 2.74 5.74 1.31 3.32 1.47
July 9th .98 2.40 1.16 .45 .04
22.99 20.67 15.20 15.06 9.74


ANTIGUA.
Printed at the Government Printing Offie, Leeward Islands, by E. M. BLAOKMAx,
Government Printer.-By Authority
1965.


[Price 33 csnta]


[14 July, 1955.







, Aywoprration.


[L.S.]
I ASSENT, 1
P. D. MACDONALD,
Acting Governor.
2nd July, 1955.

[1st January, 1955.]


ANTIGUA.

No. 6 of 1955.

An Ordinance to provide for the services of the
Presidency of Antigua for the year ending on
the 31st day of December, 1955.
ENACTED by the Legislature of Antigua
as follows:-
1. This Ordinance may be cited as the Short title.
Appropriation Ordinance, 1955.
2. There shall be and there is hereby grant- Appropriation.
ed to Her Majesty the Queen for the service of the
Presidency of Antigua for the year ending on the
thirty-first day of December, 1955, the sum of
six million, six hundred and ninety-six thous-
and, one hundred and fifteen dollars over and
above the sums granted and provided under the
Acts and Ordinances in force in the Colony and
this Presidency, to be applied and expended in the
manner and for the services set forth in the Schedule
hereto.
3. The said sum of six million, six umsnr charged
hundred and ninety-six thousand, one hundred Rvme.~Il
and fifteen dollars shall be and the same is
hereby declared to be charged upon and made pay-
able from and out of the General Revenue and
other funds of the said Presidency.
4. The Chief Accountant of the said Presi- Payments
dency is hereby authorized and required from time how made
to time upon the order of the Governor to pay the
annual sums appropriated by and in the said
Schedule to the several services therein mentioned.
as the said order or warrant shall direct out of the

3 ,0>7 7
L.4Y / e


No. 6 of 1955.








No. 6 of 1955.


SGeneral Revenue and other funds of the said
SPresidency without fur other order or formality.

5. This Ordinance shall be deemed to have
had effect as from the 1st day of January, 1955.


ALEC LOVELACE,
President.

Passed the Legi native Council the 29th day
of April, 1955.

J. L. ROBINSON,
Clerk of the Council.


SCHEDULE.
Service. Amount.

Charges on Account of Pnblic Debt ... 39480
Pensions and Gratfities ... 73049
Federal Contribution ... 329644
Administration ... 152829
Barbuda ... 46569
Customs Excise Port & Supply .. 63620
Agriculture, etc.. Peasant Development ... 3336660
Registrar & Provost Marsh:d ... 20169
Magistrates ... 18548
Police ... 65670
Prison and Training School ... 67767
Medical & Central Board of Health ... 342294
Hospital & Charitable Institutions ... 375740
Education ... 342870.
Government Undertakings ... / 42580
Treasury ... 34871
Labour ... 21785
Public Library ... 9601
Military ... 24432
Miscellaneous ... 173814
Coolidge Air Base ... 18240
Post Office & Telephones ... -134201
Public Works Dept. ... 86062
Public Works Recurrent ... 429300
Public Works Extraordinary ... 192000
Colonial Development Schemos ... 254320


... 6696115


Total


*ANTIGUA.
Printed at the Government Printing Offit4 Leeward Islands.
hy E. M BLACKMAN, Government Printer.-By Authority.
1956.


ommeunoe-
Mieut,


No.

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25;
26.


Appropriation. -


500-7.55.


[Price 4 cents.]







NFirearms (A indmment).


[L.S.]
I ASSENT,
P. D. MACDONALD,
Acting Governor.
2nd July, 1955.




[2nd July, 1955]






ANTIGUA.

No. 7 of 1955.

An Ordinance to amend the Firearms Ordinance,
1952.
ENACTED by the Legislature of Antigua
as follows:-
1. This Ordinance may be cited as the Fire- Short title.
arms (Amendment) Ordinance, 1955 and shall be
read as one with the Firearms Ordinance, 1952, 14os190.
hereinafter called the Principal Ordinance.
2. Section 2 of the Principal Ordinance is Amendment
hereby amended by the deletion of the definition of o Principal
the expression "Gatzetted Police Officer" and the Ordinance.
insertion in the appropriate place of the following
definition:-

Superintendent of Police means the Gazetted
Police Officer in charge of the Police
Division established in the Presidency and
includes any police officer, or government
officer authorized in writing by the
Superintendent of Police to act on his
behalf in relation to the licensing of
firearms ":


No, 7 of 1955.


ANTIGUA.







ANTIGUA. 2 Firearms (A ni, ,,nil.')


Amendment 3. Section 13 of the Principal Ordinance is
of section hereby amended by-
Ordinance.
(i) the substitution of the words "Super-
intendent of Police" for the word
"Treasurer wherever it occurs in
subsection (1) of the section; and
(ii) the deletion of the words "at the
Treasury by the Treasurer occur-
ring in subsection (2) of the section
and the substitution therefore of the
words "in the D)ivisional Police
Headquarters in the Presidency."
Amendment 4. Subsection (1) of section 17 of the
of coion17 Principal Ordinance is hereby amended by-
aipal Ordi-
nanoe.
(i) the insertion in the introductory
words of the subsection between
the words Treasurer "and under "
occurring in the second line of the
words and commas "or the Superin-
tendent of Police, as the case may
be,";

(ii) the insertion after the word which"
occurring at the end of the first line
of paragraph (a) of the subsection of
the words may be issued, by the
Treasurer and ";

(iii) the insertion after the word which "
occurring at the end of the first line
of paragraphs (b) and (c) respectively
of the subsection of the words may
be issued by the Superintendent of
Police and ";

(iv) the deletion in the last sentence of the
subsection of the word Treasurer "
occurring in the second line thereof
and the substitution therefore of the
words Superintendent of Police ".


No. 7 of 1955.







No. 7 of 1955. firearms ('Amendment).


6. Section 18 of the Principal Ordinance is Amendment
hereby amended as follows:- of sooti
(i) Subsections (1) and (2) of the section Ordinan
are amended by the deletion of the
words obtained and delivered to
the Treasurer a certificate from a
Gazetted Police Officer and "has'
obtained and delivered to the Treas-
urer a certificate from a Gazetted
Police Officer respectively occurring
therein and the substitution therefore
of the words satisfied the Superin-
tendent of Police ".
(ii) The following is hereby substituted
for subsection (3) of the section:-
(3) Where the Superin-
tendent of Police is satisfied that
an applicant is a fit and proper
person to carry and use a fire-
arm he shall give to such appli-
cant a certificate to that effect
and shall make an entry of his
having done so in a register of
persons licensed to carry and
use firearrps to be kept in the
Divisional Police Headquarters
in the Presidency.
(iii) Subsection (4) is amended by the
substitution of the words the Super-
intendent of Police for the words
a Gazetted Police Officer occur-
ring in the last line of the subsection;
(iv) The following is hereby substituted
for subsection (5) of the section:-
"(5) An entry shall be
made by the Superintendent of
Police of the cancellation of
such certificate in the register of
persons licensed to carry and
use firearms and notice in writ-
ing of such cancellation shall be
given to the holder of the
licence."


3 ANTIGUA.







ANTIGUA. 4 Firearms (Amendment).


(v) Subsection (6) is amended by the sub-
stitution of the words the Superin-
tendent of Police for the words
"a Gazetted Police Officer occur-
ring in the second line of the sub-
section;
(vi) The following is hereby substituted
for subsection (7) of the section:-
"(7) Every certificate de-
livered under this section shall
be in the Form G in the First
Schedule to this Ordinance,
adapted to suit the particular
purpose."
Amendment 6. Section 20 of the Principal Ordinance is
of section 2 hereby amended by the insertion between the word
Ordinanoe. Treasurer and the comma occurring in the first
line of the section of the words and commas "in
.respect of a licence issued under paragraph (a) of
subsection (1) of section 17 of this Ordinance, and
the Superintendent of Police in respect of a licence
issued under any of the paragraphs (b) to (c) of
the said subsection, as the case may be ".
Amendment 7. Section 26 of the Principal Ordinance is
of section 26 hereby amended by the deletion of the words
of Principal
Ordinance. Treasurer or any police officer occurring therein
and the substitution therefore of the words Super-
intendent of Police ".
Amendment 8. Section 29 of the Principal Ordinance is
of section 29 hereby amended by-
of Principal
Ordinance.
(i) the deletion of the words the
Treasurer or" occurring in the
second line thereof and the substitu-
tion of the word "him" for the
word them occurring in the
fourth line; and
(ii) the deletion of the marginal note
appearing against the section and
the substitution therefore of the
following:-
Obstruction of police officer."


No. 7 of 19 55.








Firearms (inzendmenit).


9. Section 30 of the Principal Ordinance is Amendment
hereby amended by the deletion of the words The o Stion 3
of Principal
Treasurer or any police officer may" and the Ordinance.
substitution therefore of the words Any police
officer may "

10. Subsection (3) of section 41 of the Prin- Amendment
cipal Ordinance is hereby amended by the deletion of sPtion
of the words the Treasurer or occurring therein pal Ordinance.
and the deletion of the marginal note Penalty "
appearing against the said subsection.

11. The amendments specified in the second Minor amend-
column of the Schedule to this Ordinance being "l"nts.
amendments of a minor nature, shall be made in the
provisions of the Principal Ordinance specified in
the first column of that Schedule.



SCHEDULE.



Sections 10. 14, 16, 22. 33, 37 and The expression the Snperinten-
Forms i), I,. F and G of the deint of Police" shall be substituted
First Schedule to th- Ordinance. for the expressions "a Gazetted
Police Officer" and "the Treas-
urer respectively wherever those
occur in the sections, the relative
marginal notes and the Forms.







ALEC LOVELACE,
President.
Passed the Lerislative Council this 5th day of May, 1955.

J. L. ROBINSON,
Clerk of the Council.

ANTIGUA.
Printed at the Government Printing Office, Ieeward Islands,
by E. M. BLACKMAN, Government Printer.-By Authority.
1955.


No. 7 of 195~5.


5 ANTIGUA.


500-7.55.


Price 7 cents.






No. 6 of 1955. Land and House Tax. VIRGIN
ISLANDS.



(L.S.]
I ASSENT,
P. D. MACDONALD,
Governor's Deputy.
11th May, 1955.








VIRGIN ISLANDS.

No. 6 of 1955.

An Ordinance to consolidate and amend the Laws
relating to the levying of tax on land and
houses.

ENACTED by the Legislature of the Virgin
Islands as follows:-

1. This Ordinance may be cited as the Land short title.
and House Tax Ordinance, 1955.

2. In this Ordinance, unless the context Interprot-
otherwise requires- tion.
assessment list" means any of the assessment
lists referred to in section 4 of this
Ordinance and includes any portion or
extract taken from any such list;
"Commissioner" means the Commissioner of
the Presidency;

"goods" includes crops whether severed or
otherwise, live and dead stock and all
othbr personal property;







VIRGIN 2 Land and Hlouse Ta.' No. 6 of 1955.
ISLANDS.
"house means any dwelling house and any
outhouse or other building within the
cartilage used in connection with a
dwelling house, and any shop, store, shed
or any other kind of building or tenement
whatsoever, and any house whether affixed
to the soil or not and whether occupied or
unoccupied;

land means any plantation, estate or other
land whatsoever, whether cultivated or
uncultivated, except plots of land on
which houses are affixed to the soil when
such plots do not exceed one half of an
acre in extent;

"owner means any owner, trustee, receiver,
attorney, manager or any other person in
charge or having the control or possession
of any land or house;

property includes land and house as defined
in this section;

tax assessor means the tax assessor
appointed under subsection (1) of section
4 of this Ordinance;

Treasurer means the Treasurer of the
Presidency and includes the Assistant
Treasurer.
Tax on land 3. (1) There shall be raised, levied, collected
and houses. and paid into the Treasury for the public uses of
the Presidency-

(a) an annual tax, in this Ordinance
referred to as land tax ", payable on every
acre or part of an acre of land in the Presidency
liable to pay such tax; and
(b) an annual tax,, in this Ordinance
referred to as house tax ", payable on the
assessed value of every house in the Presidency
liable to pay such tax;

Provided that no land tax or house tax, as the
case may be, shall be charged in respect of-







No. 6 of 1955 rtrnd and 7T ,se Tax. 3 VIRGIN
ISLANDS.
(a) a y land or building b(ing the prop-
erty of Her Majesty or of the Presidency and
used exclusively for public purposes;

(b) any hospital, asylum or other institu-
tion maintained out of the revenues of the
Presidency;
(c) any building set apart and used solely
for divine service;
(d) any building set apart and used as a
residence for ministers of religion;

(e) any building set apart and used as a
community centre;

(f) any building used as the school
house of anv school registered under the
provisions of the Elementary Education Act. Cap. 86.

(2) Subject to the provisions of subsection (4)
of this section the Governor in Council may from
time to time by order fix the rates of land and
.house tax which shall be leviable under subsection
(1) of this section.

(3) The powers conferred upon the Gov-
ernor in Council by subsection (2) of this section
to fix the rates of land tax shall include the
power to classify land as he may think fit accord-
ing to its location, productivity, use and area and
the standard of husbandry with which it is
cultivated, and to fix different rates of tax upon
the hinds comprised within the different classes.
(4) No rates fixed by the Governor in Coun-
cil under this section shall have effect until the
order under which they have been fixed shall
have been approved by a resolution of the
Legislative Council, and every order so approved
shall be published in the ';azette.

(5) If any dispute shall arise as to whether
any property is exempt from tax under the
proviso to subsection (1) of this section, it shall
be referred to the Governor whose decision shall
be final.







4 Land awn House T,. o


VIRGIN
ISLANDS.
Appoint nmnt
of tax assessor
and prepara-
tion of assess-
ment list.


4. (1) The Governor may appoint a fit and
proper person, hereinafter referred to as the tax
assessor ", to assess property liable to tax under
this Ordinance and to perform the duties imposed
on the tax assessor by this Ordinance and by
Regulations made under it.

(2) The tax assessor shall annually assess
and re-assess all property in the Presidency liable
to tax under this Ordinance, and when any
property is so assessed or re-assessed by him he
shall forward the particulars of the assessment
or re-assessment in the form of an assessment
list or lists to the Commissioner.

(3) If no Regulations are made by the
Governor in Council under this Ordinance relat-
ing to the preparation and forms of assessment
lists and the methods of assessment, then and to
such extent as such Regulations are not made
the tax assessor shall be guided in such prepara-
tion, forms and methods by such directions as
may from time to time be given to him by the
Commissioner.

5. (1) If the tax assessor shall consider it
advisable or expedient for the purpose of pro-
curing information required for the assessment
of any property he may at any time deliver or
cause to he delivered to the owner of such prop-
erty a notice in writing requiring such owner
to deliver to him within fifteen days from the
receipt thereof a true and correct statement of
the description, situation, extent and value of the
property and in the case of a house its income
value.

(2) If the tax assessor shall require an
inspection or measurement of any property for
the purpose of assessing the same under this
Ordinance, he may issue a notice of his require-
ments and cause the same to he served upon the
owner, and thereupon any person authorised in
writing by the tax assessor may at any appointed
time between the hours of 9.00 a.m. and 5.00 p.m.
go upon and inspect and measure such property;


Power to
require infor-
mation and to
inspect and
measure.


1No. 6 of 1955.








No. 6 of 1955. Land and House Tax. 5 VIRGIN
ISLANDS.
and the owner, upon the requisition of such
authorised person, shall point out to him what
houses and land are in the possession of such
owner aid the boundaries of the said land.
(3) Any person who fails to deliver a state-
ment within thirty days as aforesaid or delivers
a statement which he knows not to be true and
correct or refuses to allow any authorized person
as aforesaid to enter upon, inspect and measure
any such property or hinders or assaults such
authorised person while in the execution of his
duty or wilfully refuses to answer or knowingly
gives untrue answers to any question put to him
concerning such property shall be liable on
summary conviction to a fine not exceeding one
hundred and seventy dollars or to imprisonment
with or without hard labour for a term not
exceeding six months.
6. (1) On the receipt of every assessment Pilii.:tioi of
list sent to him under the provisions of subsection ,, list
(2) of section 4 of this Ordinance, the Corn- mission to
missoiier shall cause to be published in each Magistrte.
inhabited island or in such parts of any island
of the Presidency as he shall deem expedient
such portion of such assessment list as relates to
the island concerned or part of that island.
(2) Every assessment list so published shall
be accompanied by a notice calling upon the
owners of the lands and houses contained in such
list if they desire to object to such assessment to
show cause before the District Magistrate on
such day and at such place as may be fixed in
such notice, not being less than six weeks, from
the date of the publishing of the list, why the
assessed value of their lands and houses as set
forth in that list should be amended.
(3) Publication of the assessment list shall
he effected by posting it on an outer door of any
court-house, church, chapel, school-house or
other building which in the opinion of the Com-
missioner will give publicity thereto, and in:
places where there is no such building as afore-
said such list may be affixed to a ouard and
fastened up in a conspicuous place.








6 Land and Hous,/ Tax. N


VIRGIN
ISLANDS.






Hearing of
objections and
and correction
of list.


(4) When publication of the assessment list
shall have been effected, the Commissioner shall
transmit the list to the District Magistrate
together with a copy of the notice referred to in
subsection (2) of this section.

7. (1) Upon the date fixed for the owners
to show cause as provided in section ( of this
Ordinance, the District Magistrate shall attend
at the time and place fixed as aforesaid and shall
in a summary way enquire into the assessment
and hear and determine objections and confirm,
alter or amend the assessment list in such manner
as he may think fit, and the Magistrate may at
any such hearing-

(a) amend any mistake in the list as to
the names of owners and the area and nature
of the property, and where a wrong name of
an owner has been entered in the list
substitute the right name therefore, whether
any objection be or be not made in respect
of such mistake; and

(b) insert in such list any taxable prop-
erty omitted therefrom; and

(c) make such other corrections and
alterations as may be necessary to the mak-
ing of a correct assessment list:

Provided that the District Magistrate shall
not substitute the name of the owner for another
unless the owner whose name is proposed to be
substituted is present, or has notice of, or has
consented to, such proposed substitution.

(2) When the District Magistrate makes
any amendment in an assessment list under
subsection (1) of this section he shall sign the
same in the appropriate column of the list.

(3) When the Magistrate has completed
the hearing of the proceedings, he shall transmit
the assessment list to the Treasurer.


No. 6 of 1955.







Land and louse Tax.


(4) The District Magistrate shall have the
power to adjourn a hearing from time to time
Sand to take such evidence on oath or otherwise
as he shall consider necessary and may exercise
all or any of the powers given to a District
Magistrate by the Magistrate's Code of Proce- Cap. 61.
dure Act asv may be pplicable to the proceedings
under this Ordinance as though such proceedings
had been initiated by a summons on complaint.


8. (1) Every owner who is aggrieved by
a determination of the District Magistrate under
section 7 of this Ordinance may appeal therefrom
to a Judge of the Supreme Court in accordance
with the provisions of the 1lagistrate's Code of
Procedure Act as though such determination
were a conviction, and the effect of the determi-
nation of every such appeal shall be noted and
signed by the Treasurer in the appropriate
column of the assessment list.
(2) The tax assessor shall be named as
respondent in an appeal under this section.

9. (1) The particulars in an assessment
list unless and u~ til amended by the District
Magistrate i:. purs1.ance of section 7 of this Ordi-
nance, andr where so amended such amended
particulars, shall be deemed to be the true particu-
lars for the purpose of calculating the land tax and
house tax payable on lands and houses.
(2) Every assessment list, with the amend-
ments referred to in subsection (1) of this section,
shall be filed in the Treasury and shall thereafter,
subject to the provisions of section 15 of this
Ordinance, be available for the purpose of levying
the land tax and house tax payable by virtue of
this Ordinance-
(a) in the case of an owner who makes
no objection to the assessment, as soon as the
time limited for showing cause as aforesaid
has expired; and
(b) in an r o her case as soon as any such
objection has been determined by the District
Magistrate or by a Judge on appeal as the
case may be.


Appeal against
determination
of District
Magistrate.


Particulars in
list to be true
particulars of
tu&xation.


7 VIRGIN
ISLANDS.


No. 6 of 1955.








VIRGIN
ISLANDS.
In case of joint
tenants, joint
and several
liability for
tax, and con-
tribution may
be enforced.








Owner subject
to a charge
may deduct
proportionate
part of tax.


8 Land and House Tax.


10. Where the owners of property in respect
of which tax is due are joint tenants or tenants in
common, each of them shall be liable for the ftll
amount of such tax, and any one of them who
shall pay a greater proportion of such tax than the
value of his share bears to the whole value of the
land or house, or from whom there is received or
upon whose goods there shall have been levied a
greater proportion as aforesaid, shall be entitled to
enforce contribution from the other owners and the
amount to be contributed to him is hereby declared
to be a civil debt recoverable summarily.

11. Where the owner of any land or house
holds the same subject to any charge whatsoever
in favour of any other person or persons, such
owner may deduct a proportionate part of the tax
from any payment made in satisfaction of such
charge.


Manner and 12. Land tax shall become due and payable
meof pay- on the 1st day of May in every year and house tax
shall become due and payable on the 1st day of
September in every year. Every such tax shall be
paid to the Treasurer or to any person authorised
by the Treasurer to receive the same.

Remission of 13. It shall be lawful for the Governor in
tax and exten- Council to-
sion of time.
(a) remit the whole or a part of any tax
payable under the provisions of this Ordinance
in any case where he is satisfied that it would
be just and equitable to do so; and


(b) extend the time prescribed by this
Ordinance for the payment of any tax.or the
doing of any act or thing or the performance
of any duty under this Ordinance.

14. Where any taxes as aforesaid are not
paid within one month of the day on which they
are payable an additional sum equal to twenty per
centum on the amount payable and unpaid shall
be added thereto and such additional sum shall
be deemed to be part of, and shall be recoverable
together with, the amount payable as the tax and
remaining unpaid:


Fine where
taxes are in
arrears.


No. 6 of 1955.








Land and House Tax.


Provided that when the said additional sum
of twenty per centum amounts to less than seven-
teen cents a minimum sum of seventeen cents shall
be paid by the defaulter.

16. In the event of any tax being required
to be levied and paid under this Ordinance in
respect of any lands or houses in relation to the
assessment of which any appeal is pending, such
tax shall be paid in respect of those lands and
houses on the assessed value thereof as the same
appears in the assessment list at the time when
such tax is required to be paid and if the assessed
value is afterwards reduced by the District Magis-
trate or a Judge on appeal the difference paid in
excess shall be refunded out of the Treasury to the
person who paid the same.

16. Subject to the provisions of section 35
of the Title by Registration Act the taxes imposed
by this Ordinance shall be a first charge on the
property on which they are payable and in default
of payment within sixty days of the day on which
they are payable may be levied as hereinafter
provided.

17. The Treasurer shall in each year as soon
as possible after the 1st day of August in the case
of land tax and the 1st day of December in the case
of house tax prepare and sign a list of all properties
in respect of which the aforesaid taxes have not
been duly paid, specifying the amount due in
respect of each property together with any increase
due for default, and shall deliver that list to the
Provost Marshal.

18. On receipt of such list the Provost
Marshal shall forthwith proceed to collect and levy
the amounts as set forth therein by such of the
following means as he shall consider expedient,
that is to say:-

(a) by seizure and sale of the goods and
chattels of the owner of the property in respect
of which the tax is due; or

(b) by seizure and sale of any goods and
chattels on such property; or


No. 6 of 1955.


9


VIRGIN
ISLANDS.





Tax to be
paid although
appeal pend-
ing.










Taxes a first
charge on
property.
Cap. 99.





List of taxes
in arrears to
go to Provost
Marshal.







Modes of ool-
leotion and
levy.







10 Land and House Tax.


(c) by seizure and sale of any crops, live
and dead stock, or other things growing or
being on such property; or

(d) by'sale of such property or any part
thereof:

Provided that the provisions of paragraph (d)
of this section shall not apply to land held under
the provisions of the Title by Registration Act.

Fresh levy 19. Whenever any levy or other proceeding
when neces- is wrongly, illegally or erroneously made or done
the same may be cancelled on the order of the
Treasurer and a new levy or proceeding instituted.

Sale of goods 20. (1) Where any goods and chattels have
seized, been seized under the provisions of this Ordinance
they shall be sold at public auction at such place as
the Provost Marshal shall direct, and notice thereof
given:

Provided that no such goods or chattels shall
be sold until the expiration of five days at least
next following the day on which those goods or
chattels have been seized unless they are of a
perishable nature or they are sold upon the request
of the person to whom they belong.

(2) Until such sale such goods and chattels
shall be deposited by the Provost Marshal in some
fit place or they may remain in the possession of
any fit person whom he shall put in possession
thereof.


21. For the purpose of effecting the seizure
and sale of crops or things growing or being on
any land in respect of which the land tax has not
been paid, it shall be lawful for any person or
persons duly authorised by any person employed
in or about the collection of the said tax to enter
upon such land at all reasonable times for the
securing and cutting of the said crops and other
things and to remove them from such lands; and
the provisions of section 20 of this Ordinance shall
apply to the sale of such crops and other things.


VIRGIN
ISLANDS.


Entry on land
for seizure of
goods.


No. 0, of 1955.








No. 6 of 1955. Land and House Tax. 11 VIRGIN
ISLANDS.
22. (1) Before proceeding with the sale of Sale of land
any laud or house under the provisions of this and houses.
Ordinance t he Provost Marshal shall serve or cause
to be served on the owner a notice of his intention
so to proceed.

(2) Except when otherwise ordered by the
Provo t Marshal every such notice shall be served
personally on the owner.

(3) Whenever the owner cannot be found or
the Provosc Mirshal has reason to believe that the
owner is avoiding service of the notice, the Provost
Marshal m;v order the notice to be affixed in some
conspicuous manner to the property with respect to
which the default is made.

(4) No land or hon.e shall be sold until
after the expiration of at least fourteen days after
the service or affixing of the notice, as the case
may be.

(5) At least ten days before the sale of any
land or house the Provost Marshal shall publish
the date and place of the sale in Road Town and
in such other localities in the Presidency as he may
deem fit, including the district in which the land or
house is situate, in the manner set out in subsection
(3) of section 6 of this Ordinance.

(6) It shall be lawful for the Provost Marshal
in his discretion to fix an upset price in respect of
any property about to be sold and he may or may
not as he deem fit publish the upset price before
or at the Fale and if ihe upset price be not reached
at the bidding at the sale the Provost Marshal shall
withdraw the land or house from the sale and
institute proceedings anew under the provisions of
section 18 of this Ordinance as though such sale
had not taken place.

23. It sibhll be lawful for the Government Uovernment
SI may purchase
ot the Presideac iy a y sale under this Ordinance property.
t, bil for and purchase any goods or property sold
for the recovery of any land or house tax.








VIltsGIN 12 Land and House Tax. No. 6 of 1955.
ISLANDS.
Power to 24. In all cases where land or houses are
Provost sold by the Provost Marshal under the provisions
Marshal to
giveposses- of this Ordinance he may, when required by
sion. the purchaser, deliver possession thereof to the
purchaser within six months after perfecting the
sale, and if necessary he may use as much force as
may be requisite to eject any occupier refusing to
surrender the same.

Provided always that the person beneficially
entitled to any land or house so sold or his duly
accredited agent shall be at liberty to redeem the
same and if necessary to institute proceedings for
the recovery thereof within six months after the
perfecting of the sale:
Provided further that, upon such person or
his agent so redeeming any land or house, the
purchaser or his duly accredited agent/or assignee
shall he entitled to recover and he allowed against
the person so redeeming the land or house the sum
of money originally paid by him to the Provost
Marshal for the purchase thereof together with
interest thereon at the rate of five per centum per
annum.

Proceeds of 25. The proceeds of any sale which shall
dal, how t have been held under the provisions of this (rdi-
nance shall be applied to the payment of the tax due
and to meeting the expenses of the seizure and
sale and,the fees payable in res pect thereof, and the
residue, if any, shall be paid by the Provost
Marshal to the owner of the property on application
by him for the same:
Provided that if such owner does not apply
for the payment to him of such residue within
two years of the perfection of such sale, the
residue shall, become a part of the general revenue
of the Presidency and the owner shall cease to have
any right hereto.

No claim 26. No person shall be entitled to make any
against claim against the Provost lMarshal in respect of
Provost
Marshal. any property sold aw heireinibe.l',re provided, or in
respect of any goods and chattels or crops or other
things seized and sold as aforesaid, but any claim







No. 6. of 1955. Land and HfTuse Tan. 13 VmRGIN
ISLANDS.
which any such person may have shall be made
and claimed against the person who shall have
made default in the due payment of the taxes in
satisfaction of which the sale or the seizure and
sale has been made.

27. Where there is any transmission of Arrears of
ownership in any land or house by death, transfer reoere not-
or otherwise, any arrears of taxes payable in respect withstanding
transmission
of such land or house may be enforced, levied and of ownership.
recovered in the manner hereinbefore provided as if
there had been no such transmission of ownership.

28. After the period of redemption shall Certifiate of
have expired and the person entitled to redemption pnrehase.
shall have failed to redeem the land or house as
provided in section 24 of this Ordinance, the
Provost Marshal shall, on the application of the
person who has beeil declared to be the pum chaser
at the sale of the land or house, grant to that
person a certificate to the effect that he has
purchased the land or house, and such certificate
shall be deemed to prove that the land or house,
as the case may he, has been validly transferred to
such person, and the certificate may be registered
as any deed of conveyance.

29. In all acts and proceedings under this Power of
Provost
Ordinance except the grant of a certificate of Marshal to
purchase the Provost Marshal may act by a deputy, act by deputy.
and where the expression Provost Marshal is
used in this Ordinance in reference to any such
acts and proceedings it shall be deemed to include
any deputy or deputies of the Provost Marshal.

30. Where land or house tax or any part Person paying
tax may
thereof is paid by any person who is not an owner recover
of the property in respect of which such tax is amount from
payable the amount so paid may be recovered owner.
from any owner of such property by any such
person and such amount is hereby declared to be
a civil debt recoverable summarily.

31. Any person who resists, obstructs, Penalty for
obstructing
molests or assaults or who assists any person to purchasers.
resist, obstruct, molest or assault any purchaser
of property under this Ordinance shall on sum-







VIRGIN 14 Land and RHo ,?r TIafr. No. 6 of 9o5.
ISLANDS.
mary conviction h)1 liable to a fine not exceedini
one hundred and seventy dollars or to imprison-
ment for a term not exceeding six months.
Governor in 32. (1) The Governor in Council may
maRonula- make Regulations for all or any of the following
tions. purposes:-
(a) prescribing the form of notices
required under subsections (1) and (2) of
section 5 of this Ordinance;
(b) the manner of preparation of the
assessment list;
(c) the method of assessing land and
houses;
(d) the giving of notice on the occur-
rence of any change in the ownership of any
property and of the building of new houses
or the enlargement or repair of existing
houses;
(e) the fees, if any, to be taken in
respect of any seizure and sale;
(f) prescribing the form of notice to
be served by the Provost Marshal under
section 22 of this Ordinance.
(2) There may be attached to any contra-
vention of such Regulations a penalty not
exceeding thirty-four dollars.
(3) Regulations made under the authority
of subsection (1) of this section shall not have
effect until they have been approved by a
resolution of the Legislative Council, and all
Regulations so approved ball be published in
the Gazette.
Commissioner 33. No objection shall be entertained to
and Treasurer any proceedings under this Ordinance by reason
may sit I
as District of the District Magistrate who hears any matter
Magistrate. under this Ordinance being the person who fills
the office of Commissioner or Treasurer.
Repeal. 34. The Land and House Tax Ordinance,
7/1892.
41937. 1892 and the Land and House Tax Ordinance,
1937 are hereby repealed.


_ __


1_ I_^_I







No. 6 of 1955. Land and House Ta,r. 15

35. This Ordinance shall come into
operation on a day to be appointed by the
Governor by proclamation published in the
Gazette.


VIRGIN
ISLANDS.
Commence-
ment.


H. A. C. HOWARD,
President.

Passed the Legislative Council this 29th day
of March, 1955.

H. O. CREQUE,
Clerk of the Council.


































ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M. BLAOWMAN. Government Printer,-By Authority.
1955.


47/00220-660-7.55.


[Pries 18 cents.]




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