VIRGIN I'S!, 1IS k Z E F1 P-1i 11
IOU o, VOL 11. 'F I I J 1 1 it
N No.37. rl,A DE i z\ lfl 'S 01"FICE,
MAC- 4. MONI'SITIWA'P,
Tilt- follovvill, (Jtrdill;m c i- Ci 1- 19,57.
culated witfi thiA cei- ificati- o '11;; o fit Ji -zation No. Part t I 101'(1) 1: INGMWORATED of 100 Iirl -kvennw, Nowyorl ,
3 of 1,457 (klted 1401 Ft-brmu- stato:, of N (- %v Yut-! U.S.A., 1mv,
19L7' lois g!,;,1i1i!d to lkfr. Antowe
Baharie ol' 8:- Z1 i i;; v s "itret-t, '-t. N o. 1 0 f 1'),-)7 Aoll1iisi- 1-1-Fi6h a1i'o, of, om, TradfJolin's. Antigua, midiv tht l3ritish tion Orolirvin'co, 19,-17." T Lirk dk!, ffdio\vi[lg:Na on t !i ,Y ;ilct. P14S. 15
Lorxv!trd T U.\ 1)
at .4nti latt. ill Chtss 4,5, Mot is to) sa : Cigaretto:,s,
20th Jlarl-b. N)I-)i, 1. tl) Vhn,cll, A!9,57. ci.-ars aud tob.iuo piodticts.
TIef. Xo. 5-51oxowio. PENI )'ON & of 100 P;irk Tile Applieanl : cl tini th;it they
Av,1illp, N.w Yorl -,'al- or New bav'. used tit,, TI-ode in
York. lnivt iijijdi ,(l for regis- resj-ct, of tIlk, ,, lid "oods 1(,i, M irtyTt i- hereby ijotifi, I for general
illfol-nwaioll diut, 0it, A sociation of traction 14 ,!il Ti aol M irk ('40114iSting tk\o ;)"tioto tJ)" &ik (4 their -o;kid of flw followili":-West 111oliall Tralls-ktl:lyltic Steamship Litios lios aiinouncod an overall A n y )wrsoii itoty within i1iree
increasO Of 124 / ill ft-eight rates on
Illoilti;s rimo 1.1- (1:lt- of tile ;hst
all fyp .,s of froln t1w 4
TTnikd Kmi-,dotn awl Continental tile A1111fluaports to tit,- C;irihbean al-ea as froin Islittids G(tz,:11(. LJ\(- no ict in di j)liIst 1;, v. 1957. TIiis incroAse is due cate at tile TI:o;o Aklks Oilict'.
to higiler operating costs.
I'll, i,,istration of tlie s !id Ti ide
Admit, istratol's 0 /ir-,
F. 0. C. Harris,
16 li Mot) c It, 1 5 7. Rev is tra t of 7 11 w de -11, 1 rZ ,z
CONFIRMATION OF ORDINANCES pot
FILTER The Registration of United Kingdom
N 1). 3,5. 0 U T H P I E C E Patents Act, 1925.
The secrefill-3 of State of ille NOTI C K I S Fi E I V I i Y Gf I V EX t I
Coll)DieS haS ilifornli"d the Governor BENSOW&HEDGE5 NEr Y02V 1310(11113 11 ill GESELLASCHAFT
t1ult, tho power of' d6allowance will wit BESOTIRANKTFR TTAFTUNG
not to, exercised in resl)o-ut of the 4.ub Ful le r a rg f l nii(il,.'I'yrolAitsti-ialiuvial)iilie(I.
ftj. jStj,tj(,jj of t7nitk-d Kim.dom
iindernientionei Ordiiilinees:- 32 1 d;ited tit(, 22nd
Fatent No. 7342,
Virgin Islands. (ill y (it' April, 0,53. and issued tbtt
1601 November, 195,5, and have filed
No. 12 (if 1956, "Tlw 811J)PIPIllen- in C'Ttss 4.5, that is to s;tN,: Uigarettes. at the Registrar's Office, at Plymouth,
tary ApiwopriRtion (k'54) (2knjend- MOntsernit a compl(Je copy of the
ment) Oi-dinanc ,. 1956". The Ai)plicants claint that tl,,., specifications,; and Ilit Ct rtifiea!e of
have. used the sAd Trade Mark in the Coniptroll,--r Ge)ieril of the United
No. 23 of E;,56. Supplomell- respect (it' the said goo(IS fit. spv(,,, Kingdoin Patpnt, Office giving full
tary Ajqwolwiation (19-55) Ordin ince. uionths lif-fore the date of their said l)ar0(-1lltl-s of tiliq Patent which -will, 1956". application. be opeii to public inst)ection ai the
Ref. No. 47 00140. Said oflic( lot mi.y tini(? betwefii th,Any 1)erson inaY 'within three bours of 9.00 a.111. alid t").30 li.111. ol 111ontfis from the (late of tht, first working days (-.xcept oil Wedtwsdays appearance of tit(- Advertisement in Vviien tile hourswill befroni9-00:i.in. No. 36. the Antiqua. Monl8ei rat, and Virgit) 12 noon :ind Saturdays f roin 9.00 t.nj.
The following Bill which is to be L31and,: (7'azatte, give notice in dtipli- to 3.00 p.m.
Litrodueed into the Legislative Court- cate it the Trad Alarks Offlc( ,
cil of Antigiia is circulated with this Afoutsert-;it of opposition to registra- A uy jwrson way withiii two ni(oiths Gazette and fornis part thereof:-- tion of the said Trade Mark. from tile date of this advertis,-nient
giv police to the Registrar of opposi- Tile Income Tax Ordim:ncei, F. 0. C. Harris, fion to tit(- issue of a certificate of
1957." x leegistrur of Trade Marks. regi.sti-mion, upon any of tbe ground,,
72 TH E, ANIVIG 17A, AD)NI', I ,R A, r A-:,N-i.) v i i:( i \ 181, A.N D S C .1 Z E, TT E' !__Nhreh 28, 11957.
pr, ,ci d 1 1 1 1 W,' iW it(-d frolli suit- mtplir d 1, -ict 1- ifealth O!01CF1- of
Pat lits 19(16. i, I, ('p'po'itioll kJbl t'llialitip'! JwA
-kcf. to -sms b)r itp1mintment the J\.ingsto\vii Chairth ,r tlit 4ij ffof -- P tw io. to the post (4 S iiir i\f--(Ii(,al Oflievr, iw iti tit o-) i 111r,11 ;111(1
L)7it d flo- l"'Ith ldwv of March, 19.57. St. Vinef-jit, Winoi.vikrol Ishinds parti- Plinining Aiithorirv, :111d to) i ii'orm 1". 0. C. IIARRIs, oulars of which aro its follows:-- such otIler duiii ,s connected with the
Rfvi,' Irm% alill services as the,
Appointment: Go)v-rnlor jwkY irom time to time
The post is but all dir"'k. r
al)POilitinent m7iy bot load oll 8 tem- General:
It ,; llwifieli fjr ""t'lieral inl ,vnra- porary ewitractual 4 fi ck r \%;it be -Jjocl, to the
lion tha, 1 li:J, of, b:Lsis for a p -riml id 3 *velirs in the
which luc 1, he,;i ill tile Po ,,t Offil,,,( ii r st iii, Ill( 'iv w wilitln ,Ilt e;tr, t, Ordvrs. and St( ro kules
f(w 75 days has in iiccordmie(, with ries with it t,!Ie ii;d'ility to 11'.110'er to and suhsidial'y ,J lati,in ill fiwc for
section 38 -?) of' llw, Lepw ird klawis -lny medical pos! of status thfA Ollie All Gm rtmi,,nt
1'. & 0. No :14 of 1951, befn imb- ill tho Willdwal d f"d;olid ,;,
OffiCialS ArO li:Lhk t'O imposed
lisli,-J on the Notico lf,)i vd (,it tl;e by loeal t-jiaetm l nts.
4 th", ne Nl Po t Otli(- ill Salary:
1110 S'Aillt'V Hit' 4f k tt OW 1':ItH
of ) :o'ifio;,tiolls Iiol oxWithin ('11 oi l s of tht, d lte of ;Js 0 0 ;tIllurn phl a peru'llep, ioli 2
notice, thta, \"7 11 h 1 t Ill 1wd Nvi(hfolt pay addition ol
t(,s inioiial ,, 1111 to
furtbt-r notice to fliij at th -ir Vlawances: the Chief Windw:trtl Isexpel ISe. lands, Gren:t(;Ilt, Wd shomid re jch hirn
W. L. Mgauire, ; nd siih i4!mco vllow- not, later thaii t li- ")Of h A pril, ) 57.
f olopial Postm",,4er, ineos ar" paylthh, in i1cle"wd'I'lek. Nvith
6'o wral Post (Vice, ]o(,A] r-gmlatimi, in respect of ;ip- Administvalov'.o. 0/fic.,,
provt-kl friivel oil d;ity. "9. A /A i i s.
Sth Jkit-rh, llo,57. 21 /1 t i!j 11, cf.
1M. A c,)/7. Private Practice: l9th Jlarrh, U157.
It is he, fd)v il,)t1iiVd for jnformi Privato praotiev, of' it Consultative
tioll of th, Lf .1 on, nd pubhe tl;itt th" nature 0111V i, AptAication, iwr invited from suit7 al) I Y qll llifi(-d
""ity lz;ttes !) t\illd- Tor the Year I f
have boon fix"d ik rf jiw, s:- Quarters: to tit(- post oI* S-nior M-dical Officer,
On lt)ts of lard mider ;kit ass ,ssd Dominica, Windv :Ird Islituds. partiamiwil rti hil v;dn )I' I Qmtrters aro not. 'llould culars 4)f which as follows:-Oil lots of land of' tit as ,, "S"d 31)% Illltlellt 4111;trl.-I'S hoColue U ailalde, tlw ofllci-r will h- rt'ifilit-d to Arpointment:
o v, v :4 1 e I I t zi I I I f) I ( X k. of i I I 10 o ) f i I i s
'I'lie Post is 1)'111''ifm tble bnt an
d tl) lo Owro may 1)(' 1 aid M"111 lwiy ho. Inade on a
in reslw(-L ol, lots of 1 111,i sitilated Passages: temporary contracnorth of so-ott, wilich j"ins tivil I)asi, f(w a [wriod of 3 I-E-ars in
Bennett ;- o Bryson Froo piissi)-es to tit(- Windward tlif, first iljstan( -. 'I'lle al)poilitlylent
r will i)e jwiMded on first carries with it 1h, liahility to transfer
(F) On !()tq of lwl(l undfli, ito appointment for the officer, his %vife to any inedical i)ost of comparable
allnu ll recital Valli- or (.nd children not t-xreeding five per- status in tho Windwlrd Islands.
sons, ill all; eliildn-n to be tinder 18
(2) On of Etivi r, f i'n elirs of a-c- married and dppen- Salary:
ikllllfl d r-it;oll of' $4, 00 r 1-11( oil the oflicr. Ill the cae of a
0 v ( r ... 7 ', oontnict Ippoi lit luolit froo n'turn 'I'll(, sidary i ;ot tho nito, of $6.000
'Phis 01.1 Tlio, rites pass iqes will h( plovided orl 1116 (. _'1,250) p :r ait'imi fdu : i payaddiszjt: 4' 20' /' of sf&u-\.
on -will f Alfred Peters : rRC i 01' V CJul pl Pt lot) of' t he ('mit rilet. timi (,
of Bryson, Bennett and Athill trks Leave Passages: Allowances:
havt- 1)1-11 fi, n '5- to) 10"',
'1 rlvollin- o d "uhsistellep allowand H) F), :,p J):), ,9 1v 's ar, provide 'd ill
tile ics;,sSed imlittill reiltal v dnes. accordance with loci-il re-ulations. aiws ure joiy ihle iii itecordanct) ivith
Tli( q- iiwrea, r-) hav, lwen !iiade in lo( d re"alaliolls in respect of approvview 4 tho impr )v-l city amenilips ed tritvel on 4111ty.
providi-d ili the : rwt. Leave:
11, tile, caso (of i lwnsiouitbh ap- Private Practice:
Office of I oro-(1 UeWlh, jloinLment v:kewimi leave oil full Private 1)raetice of a consultative
Meo'k"I salary will I)- -ranted ill ae ordanee nature foilv is alloived.
6 1 /1 Fib, I a;'y 1 -5 4'. with Incal leav,, Tit the
vits(l of a GO&;Wt V LC:&ou I, ave will Quarters:
1,1w Govormw ill 11tv" ilp- h granted ,it tho rate, of On(, "I'lek
point d. under So-tioll 2 Vil-ill for taeh c-lild(,ted period of' 3 Qmu'ters are 11M proved 'd. Should
lshqlld ; Lmld -voolitisilion Ordillalj(,(_ 311011ths r, ,'ident. -(,rvice, stwit leave GOVOrMul-lit Jiial'(OIS 1WCoule itVailNo. I of 19,57. __Nlr. .1. L. M. WvNlrmt. will be grallo'd n tho ahl,, at all v time rowid wraild he
Superilitelidt"litof _Ulriklilture, Vir-in termination of thf, Contnict. Charged It the rat, of 10% of sal-ary
Islands, to he tlif, Antliorisod Officer 01. .5% of, thf iv ,,o-ssr-d v due of the
for tho purposes of the aboveinen- Duties: qimifers, whieli(-vor is less.
toned Ordinance, with effect from The officix ,vill be required to
the 7th March, 1457. advise the Cxov( rnmont on all pnl,)Iic Passages:
Y 's Offic", health and no:,lical niatters ill the Free jM,114iL11 S to the Windward
Leewa),d islands, Colorly, including the onaniiation
I Islan(ls will bo provided on first
cd Antigua. and supervision of all Medical Insti- appointment for the officer his wife
26/h M(trrh, 1957. tuitions, and District 1-1,Wth all(] an(l childrii, not exceolling ve perRef. No. 46/(X)049 medical Services. He Vvill a!so be solls in all. Children to bv undor 18
TWA 29, 1057' TH E ANTIGUA, 1105; TS 171, IAT A',7 VIRGIN ISLANDS GA ZETTE 73
Toars of n4e, awnw"Ka and dellen- the W-r hiWAm-% The apludnOwnt Leave:
dent on tho officer. In tku c-uso of a i'_ ji 10i;i y to trall-iloj. to
t k i I t t i I I j V t I i
annti A mmi"to )n frop return any med0rd paq "Y mnWnmWP wakis iaiiiry will
pas will )- Todd-l "n the whWn the I'Vind"oni Wrin? ir-, granted ho ;tecordance xith Jocal
satis f torv oln ;I oi owntct. 0 ,, va" ;d: a
Salary: olAal6i;14 1 33Ve,
Leave Vasages: 'i 1w vm z jf one
Lea,,(t ar'' fil Tho aktry i ;(f tiw rMe of 01840 wdc tw A m POW of
-accordanc, Windunnil IV (AT PA"nnUM i1k the We $3V40 J Jjrei tne :1( sUCh
3mids I Ke F WWAWVU !W% $10 (120 to 94,001 h av, lo 1v ,aJ ii o ; ilie
L I Win"U" Phis 3 VQ addK tormy""on ry 1h. qotjy4tct
Thu Wks R th; SmAs W"cal
(Wicei tv i nainly adminis-r .ion of ioiiowances: T ooi offl( bo sa :)i- _.t to ille
thu M-iicid fY_ pat ,Ievt iirw iliclude
r ,spoi;, iniE ,, for p ;h;ii Avork Tt'; 1 ]i! joj -i' -i, 3 w J vro ral
and Me W yaws eamptgn mi any iwuA m, yQ0 k amurdwmv whk
Other ila;ie, which Itia", be loca; in rt, 41wci oil' approv- 11 force
assign ,i (- ilm from time to) iini I)y tid o i dc!,v for i;lv tim i!"",
the WumistmW% The SON r AlmW offioak o 1 ; !
ind 011i"r k a meniber of th- Wmal irivaie Prictice:
llonsin- w ,i Phknni!ig Authot it,,, and
a nolni la! if -wonlh ,r of tl: lios'l"ill private praOiee AN-111 he 1wrlitittt-d of oandi(ho and exTown At m1l. so lon,; a-; diis ooes not Weirfere with jwdvrev a id m1mmied 5Y two
have: the pnqnT jwCummolm (4 We "Meer's Sjjr I'!d J),' to
T lh Chiel,
1,11 W Of' a,
appoil, le l on full lat.d ,, Grt-natks. knd hfuild n.; i him
;!;zry 1)- in dance Quarters: not that) 3,0!;i 1957.
wAh I -A !"%e no"Whm In Uw Quanny arp m proWed. Nvadd He, No, N, ( twoo it[.
(-a,4 o i r)w rf,! ,,pj.ointn- ut vaca- h0C1)ll1,1 aoailtion le:-- %,,-ill i)(. urwrtol it thr, rate aldc of any, kiwi rental would ht TRAYITIC NOTICE. or on- "-ek 0 a racii o-wlAuted chanjod at da, rmy "f 101 of whuy pniod of 1hr-P wonks r"hont, ser- or by of 14, amossul e
Value of th The ntigua ,ehicle & Road
Vim such ipave Vol! 1W qmqed oil hwhevt-1. is
the TC-7'hllno ti 1 of, tile 'Praffic Ordi nance. 19 4 03
Passages on Appointment: By Virtiloof, Ih- powerzz conferred
n nie in Sfw ioi 2 ,!' Ow iifigrra
Tho WmT whi b swo to the nvu omsag" to ihe 14ndwmd o
Vehiclesmid Rod Qooftie Ordinance,
Colonhd IRegulations, load General Islands will be proWdvd on first No. 5 of 19-16. 1 rO)y fix the period
Ordler,--,, 1:'inanciul and Shm, K-les and appAmn a tor t:; fdfi",r, iiis wift" hereunder for : 'ing of v hiclea. Bubsidi i r ,, 1, ii in f'o! for the and childriin, not exceeding five pertime NOV. AT ( vermnent officials, sms in WL ChUmn to be under 18 Until fllrtjle notice, tile lighting
are liaide to nation hirpmal by local yews of ago innnarmled anrl depew peHod of vehiol(,s shall be from enadwynts. dent on tho 0cf.r. in HW can of a 610 pmr_ to 6 mm
ApidbUbms giving f0I panhetrIms oinams qqrdialuent We Vasmyes
of caudijar-S and ex- Vvill be provided (m the satisfactory INted Mis 7th day of WK. 19M
perienvi% n i ee(cnpiniod by 2 termination (if' the contract. E. T L V. JAMYs,
testimoidi.,:.. -, ioukl I)- ;uid -isAed to Comnlissioner.
tile Chief, se-'roaw-y, Is- Leave Passages:
lands, and should i-,wh him pr",oid1cd in net. N0.36/oo(,08.
not later han the 30th i4kh 1157. accordance with Me MdmiwmA 61minds
Admin i.sll ( flieej Wave Passage Ungnintions. AiXil -I; ex U R., 1. 8
St. Joh It 's, Duties: Agricultuj;,! Department,
19th Alarvh, 1957. Thc- officer Nvill b required to perform tile 11sual dliti', of a Nit'dicul
Appikathms am hivited hain suit- Oflicer. And Will bi. liable for service
ably qmdHed oz"dhlafes for appKilk in rmy Institiob"i or District of the Afoi) th 1953. iA 1955. 195il. 1957, ment to the p, ,4f f4 Disfrioi Itodical Colony in NNhi(-h he is serving. lie Officer, Doni niea. partielll: rs of "N'd, uh o be roquil-ed to attend to all January 1.93 3.04 2.16 5. 15 p;_ui ,nts who I h,-mst-lves at a
which are as 1,iis of F 1,01 2 45
(-).. '61R 1 23 '2.29
Appointment: Immmal gain to himself and in To MRr 23 W 'm J3 im 13
accordance with ill,, general direcThe pow is 01)si0uJb1P Jmt an tions of the Seidor Medical Officer.
appointment may he mide oil a Alt f -s paid for Afefiic 11 attention at 15 W 3M7 LN 17S
temponry umi-lainsionaldp ennUm, a Dispermaxy or institution will
tual Imsis bw a pwOA A 3 yows in accriw to Umemnwrrt.
74 THE ANTIGUA, MONTSERRAT AND VI.ItfAIN ISLANDS GAZETTE. [Alarch 28, 19571TRADE MARKS OFFICE.
I'l'),mou'ril MONTSERItAT 19th M;trcli, 19.57.
R. J. REYNOLDSrOBACCO COMPANY loc;tod o Mahi & Fourth'Streets, of -Norl.L,,()arolina. JTS.A,, have applied for re istration of ow- Tnid- Nhrk of tlj follovingMIA
in Clas 45. that is to say: tobacco pr, dn, i including
The Applictints claim that th ,.v lmv, n- f- I thf, Iid TnIdo ,arl i I r pecl J, Lljt sai6 go-ds for 9 month before, the date of tbeir said apidiCaLIMI.
Any person may within tlo,,,(, tot 1101S ;)'l)Io th- &,tt- of' t,: e of tlie Advortisement inthe
Ant-igqw, IfontserrW a?;d Virgin lsleiwls givc ilt drplieate at (;,o TrAe Alarks Office, Montserrat ol.
oppositioix to re-istration of the s;dd Trad- 'Nl;o-l-F. 0. C. Harris,
of Trade JlavAri
PrimttA ut the Gov, intent Prinlin, Ofte, Antigua, Loeward IgliwaU, bY F. W BLACKSIA-i, M.B.E, Government Printer.-Ily Authority.
(Price 23 antsj
ANTIGUA. THE INCOME T'AX W(RDINAN(L, 1957.
No. OF 1957.
ARRANGEMENT OF SECTIONS.
Section marginal Note.
1. Short title and Commencemient
ADMINISTtATION. 3, Appointment of administrative authority
4. Official Secrecy
IMPOSITION OF INCOMi TAX,
5b Charge of Income Tax
BASIS OF ASSESSMENT.
6. Basis of assessment
7. Special periods of assessment
8. Income exemption
9, Exemption from tax of interest on public loans
ASCERTAINMENT OF CHARGEABLE INCOME.
10. Deductions allowed
11. Deductions not to be allowed
12. Initial allowances
13. Meaning of industrial building or structure
14. Allowance for wear and tear
15. Allowance of trade losses
INSURANCE AND SHIPPING COMPANIES,
16. Specid provisions as to certain companies etc.
16(a). TuInsurance Companies other than Life. Insurance Companies
16(b). Life Insurance Companies
18(c). Shipping Companies
ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIES.
Section Ma(rgin al Note.
17. Deduction in case of earned income
18. Deduction in case of residents or British subjects
19. Deduction ior wife
20. Maintenance, separation allowance and alimony
21. Deduction for children
22. Deduction for dependent relatives
22(b). Deduction for housekeeper of widower in certain cases
23. Deduction in respect of life insurance and contribution
to Widows' and Orphans' Fund.
24. Proof of Claims
25. Apportionment of profits of company among members
PERSONS CHARGEABLE. 27. Wife's Income
28. Temporary Residents
Trustees, Agents, etc.
29. Chargeability of trustees etc.
30. Chargeability of agent of person residing out of the
31. Acts etc. to be done by trustees
32. Income derived from property transferred to minors
33. Income of property transferred in trust to be income of
transferor in certain cases
34. Lists to be prepared by representative or agent
35. Manager of corporate bodies
36. Agents etc. of non-residents to be assessed
37. Indemnification of representative
38. Deceased persons
RATES OF TAX, RIGHTS OF DEDUCTION, ALLOWANCES FOR TAX
CHARGED AND) RELIEF IN CASES OF DOUBLE TAXATION.
39. Rate of tax upon individuals
40. Rate of tax on companies
41. Deduction of tax from dividends of companies
42. Setting off tax so deducted
43. Deduction of and accounting for tax on Mortgage and
44. Relief in respect of United Kingdom income tax
45. Relief in respe .-t of Commonwealth income tax
46. Dou ble taxation, arrangements
47. Tai credits
48. Deductions of set .)ff under section 42 and refund under
RETURNS: BY WHOM TO BE MADE.
Section MVarginal Note.
49. Returns of personal incomes
50. Official information and official secrecy
51. Power of Commissioner to require returns
52. Power of Commissioner to require returns and particulars
and production of documentary evidence
53. Signature of notices
54. Service of notices
55. Refusal or neglect to accept letters
ASSESSMENT AND ASSESSMENT LISTS.
56. Commissioner to make assessments
57. Appointment of agent in the United Kingdom58. Lists of persons assessed
59. Notices to be served on persons assessed
60. Omissions and undercharges may be rectified
Errors in assessments and notices.
61. Assessments and other proceedings not void by reason of
errors therein in names and descriptions
62. Appeals to Appeal Board against assessments
63. Constitution of Board
64. Appeals to Judge against assessments
COLLECTION, RECOVERY AND REPAYMENT OF TAX.
65. Extracts from lists to be sent to Collector
66. Penalty for non-payment of tax and enforcement of
67. Recovery of tax
68. Provost Marshal to levy on goods, chattels and lands
69. Sale to be by public auction
70. Application of proceeds of sale
71. Commission to Provost Marshal
72. Recovery of tax from and assessment of persons leaving
the Colony. Charging tax before year of assessment,
Section Marginal Note.
73. Circumstances under which repayment may be made
74. False statements and returns
75. Books of account to be kept
76. Failure to perform required duty
77. Limitation of time for prosecutions
78. Governor in Council may remit tax
79. Saving for Criminal proceedings
80. Penalties for offences
82. Variation of First Schedule
83. Repeal and Savings.
No. of 1957, Income~T~ A NTIGUA,
A-NT IG UA.
-No of 1957.
An Orditiance to impose a tax iy oll incoml-es
It1(1 to regulate the collection thoreof.
[jst January, 19571
ENACTEA ) by the Legislature of the Colony cominenccof Antigua. idt
1. This Ordinance mnav he cited1 as, the siaorttiteqnai Tn come Tax Ord irance, 1957, a nd sbcdH he dIeemnedl to have come into operation on the "Ist, day of January. 19.57.
2. In this Ordinanco. miless the context intel-Protaotherwise, requires- ill
A pjeal Board mne~l us the jwvso(ns al)p~ointed by the (ioverinor to h~e the A ippeai B-oard( for the purpo~s of this
bodv of person,, '" ieansau -b ody politic,
corporate'. or coilegiat- :and any comnpany, fratern itv, f ilowsh pj) or society of persons whether corporate or n)of.
ANTIGUA. 2 Income Tax. No. of 1957.
"chargeable income" means the- aggregate amount of the income of any person from the sources specified in section 5 remaining after allowing the appropriate deductions and exemptions under this Ordinance;
Collector" means the Chief Accountant of the C(olony and includes any officer acting in that capacity and any other person deputed by the Chief Accountant for any purpose under this Ordinance;
" Commissioner neans the Commissioner charged with the Administration of this Ordinance:
the Commonwealth shall be deemed to include those territories and their dependencies which are named in the First Schedule;
"Commonwealth income tax means any income tax charged under any law in force in any part of the Commonwealth other than the United Kingdom;
"company" means any company incorporated or registered under any law for the time being in force in the Colony and any company which, though incorporated or registered outside the Colony, carries on business or has an office or place of business therein;
" guardian ". in relation to an infant, includes parent;
person" includes a body of persons;
"ordinarily resid, unt" means a person who(a) resides in the Colony in theordinary course of his life notwithstanding the fact, that he may, from time to time, be absent from the Colouy; or
No. of 1957. Income Tax. 3 AnTlGA.
(b) visits the Colony so often, so
continuously and for such periods that his visits may reasonably be regarded
as being a habit of his life; or
(c) comes to the Colony for a purpose which, in the opinion of the
Commissioner, is not temporary.
Schedule" means Schedule to this Ordinance;
section means section of this Ordinance;
"tax" means the income tax imposed by
" trade includes every trade, manufacture,
adventure or concern in the nature of
"year of assessment" means the period
of twelve months commencing on
the first day of January, 1957, and each subsequent period of twelve
8. For the due administration of this Appointment Ordinance the Governor may appoint a Com- dinisinissioner and such officers and persons as may authority. be necessary and shall furnish such Commissioner with a warrant of appointment under his hand.
4. (1) Every person havin- any official omffial duty or eiHg employed in the administration of secrecy. this Ordinance shall regard and deal with all documents, information, returns, assessment lists, and copies of such lists relating to the income or items of income of any person, as secret and confidential, and shall make and subscribe a declaration in the form prescribed to that effect before a Magistrate,
ANTIGUA. 4 :crme Tax. No. of 1057.
(2) Every person having possession of
or control over any documents, information, returns or assessment lists or copies of such lists relating to the income or items of income of any person, who at any time communicates or attempts to communicate such information ort anything contained in such docutiments, returns,
lists or copies to any persoin(a) other thati a person to whom he is authorised by the Governor to comnimunicate
(b) otherwise thain for the purposes of this Ordinance,
shall be guilty of an offence against this Ordinance.
(3) Where under any law in force in any
part of the Commonwealth, provision is made for the allowance of relief from income tax in respect of the payment of income tax in the Colon, the obligation as to secrecy imposed by this section shall not prevent the disclosure to the authorised officers of the Government in that part of the Commonwealth of such facts as nom' v be necessary to enable the proper rcliof to be given in cases where relief is claimed from income tax in the Colony
or from income tax in that part aforesaid.
IMPOSITION OF INCOME TAX.
Charge of 5. Income tax shall, subject to the provisions
income tax. of this Ordinance, be payable at the iate or rates
specified hereafter for the year of assessment commencing on thle 1st day of Janmuary, 1957, and for each subsequent year of assessment, upon the income o)f iny person accruing in or derived fro mn the Colony or elsewhere and whether received ii
the Colony or not in respect of:-(a) gains or profits from any trade, business, profession, or vocation, for whatever period of time such trade, business, profession or vocation may have been carried on or
NO. of 1957. Jncome TPox. 5 ANTIGUA.
(b) gatins or pr-ofits from any lemiiidovimert,
including tile estimated annual value of any (jnorters or board or residence or of any other all iwance grtar ted HIi 1rcIpec-t of eliplloynlent
whether in riron- o-.r otherwise;
(c) the annual value of land and imp~roveients thereon used by or on behalf of the owner or used rent free by the occupier, for the puirpose of residence or enjoyment, and not for the purpose of gain or profit, such annual value to be ascertained inl the mariner prescribed by rules made under thifi Ordinance;
(d) (dividends, interest or discounts-e n pension. ehttrre or annuity.
( K) rets, royms, ieI .iiurs and any
other profits arisin~g froint pi'opei'ty
(!I) mty annual gains or profits not falliuig
under any of the foregoing heads:
Provided that in the case of income arising) owsi~de of i~ Col> on v wicih is earned income orll wichel a rises to a pversi whxi o is not on linari lv re,,i1,1 eni t ]in tho Colony, or niot lotniiciled ]in tile
t ilte toI 811hall he payable onl the amount received inl thle Colony.
ot.I (F S)ES5.NENT.
6. Tax shall be lmarged levied, and collected tisis ()f ft'v eael ,-eari of wassessmnei i up~on the chargeable aSSSOft ii Ci uie Of alix Persoli ifor tile year rtineniaely pvecedji(- hl( year of a.4sessmjent; and tile as.sessinent shall be made and the tax charged notwithstanding thitt a source of income may. not he assessed inl the year of assessment or no income mnay arise fir or within the year of assessment from a source from which income arose in the preceding year. M
7. \Vhere the Commissioner is satisfied that Speloial
airyperon il l mak apeiods of
Wlyperonuirtal fnks up the accounts of his pseiodentf trade or b(M e sorrre day othier than that IMnirediatel v precchn(-ai year of .ssilnthe Commissioner mlar permit tilie gains or' profits of
AN'rIGUA. 6 Income Tax. No. of 1957.
that trade or business to be computed for the purposes of this Ordinance upon the income of the year terminating on that day in the year immediately preceding the year of assessment on which the accounts of the said trade or business
have been usually made up:
Provided that where such permission has been
given for any year of assessment, tax shall be charged, levied and collected for each subsequent year upon the gains or profits for the full year terminating on the like date in the year immediately preceding the year of assessment, subject to any such adjustment as, in the opinion of the Commissioner, may be just and reasonable.
Income 8. There shall be exempt from the tax-exemptions.
(a) the official emoluments received by the Governor of the Leeward Islands;
(b) any duty allowance paid to the Administrator out of the public revenue of the
(c) the income of any local authority or trade union in so far as such income is not derived from a trade or business carried oni by
such local authority or trade union;
. (d) the income of any statutory or registered building society;
(e) the income of any- ecclesiastical, charitable, or educational institution of a public character in so far as such income is not derived from a trade or business carried on by such
(f) the emoluments payable to members of the permanent consular services of foreign ccuntries in respect of their offices or in respect of services rendered by them in their official
No. of 1957. Tneome Tr. ? ANTGUi.
() the emoluments payable from Imperial funds to members of Her Majesty's Forces and to persons in the permanent service of the Imperial Government in the Colony in respect of their offices under the Imperial
(h) wound and disability pensions granted
to members of Her Majesty's Forces;
(i) gratuities granted to members of Her
Majesty's F orces in respect of services rendered during war;
(j) the income of the Government
(k) the incomes of Mlinisters of Religion
derived from their occupation as such;
(1) capital sums withdrawn by individuals on retirement from any provident society or other fund approved by the
(m) intconme arising from a scholarship
held by a person receiving full time instruction at a university, college, school, or other
The expression scholarship" includes
any exhibition, bursarv or any other similar
(n) income arising from the business of
shippinii cried on by a person not resident in the Colony provided that the Governor is satisfied that an equivalent exemption from inco me tax is granted by the country in which such person is resident to persons resident in the Colony and, if that country is at country other than the United Kingdom, to persons resident in the United Kingdom.
The expression "business of shipping"
herein means the business carried on by an owner of ships, and for the purposes of this definition the expression "owner" includes
For the purposes of this Part of the
section a company shall be deemed to be resident onlv in he country in which the central management and control of its business is situate:
ANTIGUA. 8 lCome Tax. NO. of 1957.
Provided that nothingt in this section s~hall be
construed to exempt iii the hands of the recipients any dividends, in tercs boi)W GS, salaries or wages paid wholly or in part out 4f the income so
Exemption 9. Theli Governor in ','ni1i nmay bv Order
from tax 1.e(ieip iy htteitrs
of interest pbihd"nteGaa~,p~icta i.Itrs
on public payable on any loan ohajatel ()In theI(I pui) ('I r 7 loans, of the ColoIIny shall be .exempted fromi the tax,
Cit her general ly o1r (d v in respect of interest pavabisq to persons 1101 resi lent ink the Colon1y and such intorestL shall a~s fri no the date and to the extent speci fied in the O rder be exempt accordingly.
ATAIsrxNxIRNT OF C01 (IAIGEABJE INCOME.
Deductions 10 (1.) For t hcn punrpose of :lscertain 11,C thle
alloedchareable inicomie of anv person there Shall 6e
deducted all olteilr .,Iu eXTOCIISCS wxholly, and excl asi vel y incu rred d nrii Ii, the year preceding thle year of assessiejil by such pursuit In the production of tne Income, inch n(lii11r(0) 61,111 palid b) fsuch person by w.xay of. iiiterest imp n n money totroived bv him, where the ( cnnsinrIs sut1,sfeid that the interest was pad onl c(pi tul em ployed, in
aCquirilgi the income;
(b) rent paid by an-'y tenant of land or hUildi rigs occupied 1-.y him for thll purpose of
acquiring the income!
(c) where any peron~i enoved in any trade, biisiuiess, 1profession or x oeation has expit~eld:1 "ill inn Ii ld iiii'r atly1mait 01r ntlinerv which waq it.Mdo or eilonyed in SIitrA eIc busi ness, pr fessioit Or voc ation, a111 whIiich has beeoitwi obsolete, an a mount equivalent to the cost of the machiinery replaced, after deduc tn: From that cost such Stains as shall rep reset 01t, tot01: dercciatuonl xxihIc Ill's (cli rred k v rea son of ex ininstion (N, WeAr an11d tear 'ic t 1 date of' purchase of suIch plant :md~ nmaclinery and 1any sumn realised by illh c Ihere f. or from insurance,
sal vage or compensation moneys;
No. of I 9;'J7. Incolve Tax. 9 ANTIGU A.
(d) any surn exptuded for rej)air of
premises, plant ind machinery elnploy(A III acquiring flie income, or for the renewaL repair or ilteration of ,in v implement, utensil
or article so employed;
(r) Utd dt IA4 if'il. .urred in any travel
ou'.,iness, profc-,sion or vocation, pro,'( d to tile SaTisi' )C('Ion of th -- lo httve
ear wiioi d
becoinf, bad dnrin' o i'lic I Iatel.v
1.)recoding tij -. .%,-ear of asRessry),, zit, nyid doubtfut debts To the extent that they are respect e -tlikiztteii to the of the
j" i I dur, "
"'0111111istioner to have become 'uau In"
thi s-iid yetir notwithstmiding Oxit such had or dl( )Ilbtfid d(,J)ts v;ero due ,ind p ki.\ahle prJOI,
10 tho (,()It) nI enceni ell t of the sald vcar:
Provided tbitt all sun), recov r e d 'I I I Pl I i
Ote sad yc ii 'OlMlij of auxount-; preI oit "We I '.
viouslY tvrifleyi olf or idlowed in re peet of bad or (Joubtful debt,4 shall for the purposes of this Ordinance be ti-eated as receipts of the trade, hilsifiess. proft-sioll or Vocation
for that, year;
fixed 'unimities ( r of.1101' 11111wd juvinents, Secured b1v covenaitt for 1i I erlod of at lewsf. fi,- con ,t, eutivc- vefirs, In )vollv of 4116011 of
:111v (Ir ed lit-, I
a for, Itch jwrposc
by the Govornor in Council;
(q) t;nch othev deductioD, (not being
deductions of the 'Lilld di" ;illovcd ":),N. section
as niav pr("Scrlbe" '
(2) (i) Notwithstanding- anvthiiig to the Relief to
Il'itel proprieeolltrar.v, v"IleVe '11)1v licence lias t OFA.
It dz to 'tnv persoll tinder t 19
the provi"'ious of Section 0" or the Hotels -' id Ordinance, 1952, the proprietor of flie hotel to which such licence reinles shall be allowed ill each or nnv te-n (A the twelve Yelftrs of asses a-; ent next.. tifter the Veal, of ass"'sSinent ill which the licence is granted to set off against the arising from the hotel
one-tenth of the. capital. expenditure upon such hotel,
AX trouA. it0 Jroe Tax'. No. of 1957.
(ii) No allowance shall be made under subsection (1) of this section in respect of any year of assessment later than the twelve year after the year of assessment min which the capital expenditure was incurred.
(iii) No loss incurred in connection with any hotel, in any year in respect of which an allowance is granted under this section, shall be set off against profits arising from any other trade, business or vocation carried on by the person to whom the allowance is granted.
(iv) In this subsection "'capital expenditure means such mrn as the Commissioner is satisfied has been expended on the purchase of building materials or of articles of hotel e(luipuent for the construction, recoustructi ,., alteration or repair of the hotel a(nd u )pon effecting such construction, reconstruction, alteration or repair and upon the installation of such equipment, but does not include any sum paid in respect of the purchase price of any land or of any existing hotel or in respect of goodwill.
(v) In paragraph (iv) of this subsection the expressions building materials and articles of hotel equipment, have the meanings respectively assigned to them iII 10119,52. section 2 of the Hotels Aid
(3) The Governor in Council inma by rules
provide for the method of calculating o estimating
the deductions allowed under this section
Deduetions 11. F )r the purPo" .~e ascertailing the
not to be r ......
slowed. chargeable income of any person no deduction shall
be allowed in respect of:-
No. of 1957. Income 7Tx. 11 ANTIGUA.
(a) domestic or private expenses;
(b) any disbursements or expenses not
being money wholly and exclusively laid out or expended for the purpose of acquiring the
(c) any capital withdrawn or any sum
employed or intended to be employed as
(d) any capital employed in improvements;:
(e) any sum recoverable under an in
surance or contract of indemnity;
(f) rent of or cost of repairs to any
premises or part of premises not paid or incurred for the purpose of producing the
(q) any amounts paid or payable in
respect of the United Kindom income tax
or super-tax or Coimmnonwealth income tax.
12. (1) Not withstandinganything contained Initial allow. in section 10 and subject to the provisions of ances. this section, where(a) such a person as is mentioned in
subsection (2) of this section has incurred capital expenditure on the erection, alteration or acquisition of a building or structure which is or is intended to be an industrial building
or structure; or
(b) a person carrying on a trade or undertaking (as hereinafter defined) has incurred capital expenditure on the provision, alteration or iml)ro)vement of plant or machinery for the purposes of that trade or undertaking, there shall be allowed in respect of his income for the year in which such capital expenditure was incurred an allowance (in this section referred to as an "initial allowance ") of a sum equal to one-fifth of such capital expenditure:
Provided that it shall be lawful for such person to carry forward such allowance from year to year for five years in so far as may be necessary to effectuate the allowance in full,
A"TIGUA. 12 i'(, OiC Tax. No. of 1957.
(2) the persons referred to in paragraph (a)
of su ecI(eni (1) of this section are persons who en mie within either of the following categories, that
is to say(a) a person who, at the time when he incurs capital expenditure on the erection, alteration or acquisition of : building or structure which is or is intended to be an industrial )building or structure, occupies, or intends to occupy ,ucih building or structure for the purposes of a trade or undertaking
carried on by him;
(b) a person who, at the time when he incurs such expenditure, is entitled to an.
interest in such building or structure which is reversiomary to a lease held by a person occupying or intended to occupy tilhe building or structure for ithe purposes of a trade
or undertaking carried on by the lessee.
(3) Notwithstanding anything in this section, no initial allowance shall be made in respect of capital expenditures incurred on the erection, alteration or ac(IIisition of a. building' or structure if, when the building or structure comes to be used it is not an industrial building or structure; and where an initial allowance has been granted in respect of capital expenditure incurred as aforesaid in respect of a building or structure which when it comes to be used is not an industrial building or structure, all such additional assessments shall be made as are necessai'y to ecure that effeet is given to the provisions of this subsection.
(4) The provisions of this section shall not
apply in relation to capital expenditure incurred by a person who is entitled to set off a proportion thereof against incoine by virtue of the provisions 91o50. of section 10 (2) or of the Aid to Pioneer
Industries Ordinance, 1950 (hereinafter referred
to as the related provisions "):
Provided that if' a pe:'sn by whon such
capital expenditure has been incurred shall,
before the expiration of three m'& ths before
Xo. of 1957. Income 7Tax. 13 ATITGUA.
the heginninlg of theta relevant. period, by instrumeiit iu writing addressed to the Commissioner, elect that the provisions of th-is section shall apply in relation to such capital expenditure in lieu of the related provision, the provisions of this section shall so apply and the related provision shall not apply in relation to such capital expenditure.
In this subsection "the relevant period" means the period in which the person in relation to whom the tirm is used is entitled under the related provisions to set off against his income a proportion of capital expenditure incurred by him.
(5) Where an industrial building or structure, or plant or machinery in relation to which an initial allowance has been made to any person in accordance with the provisions of subsection
(1) of this section, is sold, destroyed or put out of use as bein," worn out, obsolete or otherwise useless or no longer required, an allowance or charge (in this section referred to as a halancing allowance" or "a balhmcing charge ") shall be made to, or as the ease( may be, on, such person in the following circumstances, that is to say(a) where there are no sale, insurance,
salvage or compensation moneys, or where the written down value of the asset immediately before the event exceeds those moneys, a balamnciing allowance shall be made of a sum equal to the amount of the said written down value or, as the case miy be, the excess thereof
over the said moneys;
(b) if the sale, insurance, salvage or
compensation moneys exceed the written down value of the asset immediately b fore the event, a balancing charge shall be made of a
sum equal to the amount of such excess:
Provided that a balancing charge shall not exceed the aggregate of the initial allowance and all amounts allowed in relation to the asset as deduictions in respect of income.
ANTIGUA. 14 Income Tax. No. of 1957.
(6) In this sectioncost" means the net amount remaining"after deducting from the cost price any grants, subsidies or other payments received from third parties on account thereof;
industrial building or structure has the meaning assigned to it in section 13;
" trade or undertaking means any trade or undertaking specified in paTagraphs (a) to (g), both inclusive, of subsection (1) of section 13:
" written down value means the remainder of the cost of the asset to the taxpayer after deducting therefrom the initial allowance and all deductions in respect of income.
Meaning of 18. (1) Subject to the provisions of this
" industrial building or section, in section 1I tho expression "industrial structure building or structure means a building or structure in use for the purposes of(a) a trade carried on in a mill, factory, or other similar premises; or
(b) a transport, dock, water, refrigeration or electricity undertaking; or
(c) a trade which consists in the manufacture of goods or materials or the subjection
of goods or materials to any process; or
(d) a trade which consists in the storage of goods or materials which are to be used in the manufacture of other goods or materials or to be subjected in the course of a trade to
any process; or
(e) a trade which consists in the storage of goods or materials on their arrival by sea or air in any part of the Colony from any other part of the Colonx or from outside the Colony:
(f) a trade which consists in the carrying on of a hotel; or
No. of 1957. Income Tax. 15 ANTIrGUA.
(g) a trade consisting, in nil or any of the
following activities, that is to say, ploughing or cultivating land, or doing any other agricultural operation on land, rearing of livestock,
or any other form of husbandry,
and in particular the said expression includes any building or structure provided by the person carrying on such a trade or undertaking for the welfare of workers employed in that trade or undertaking and in use for that purpose.
(2) For the purposes of subsection (1) of this section a building or structure shall not be deemed, by reason only of its falling or having fallen into temporary disuse, to have thereby ceased altogether to be used for one of the purposes specified in that subsection if, immediately prior to falling into such temporary disuse, it was in use for such a purpose and if, during the period of such temporary disuse, it is constantly maintained in readiness to be brought back into use for such a purpose; but if, in such circumstances, the building or structure at any time during disuse ceases to be ready for use for any of the said purposes, or if at any time, for any reason, the disuse of the building or structure can no longer be reasonably regarded as temporary, then the building or structure shall be deemed to have ceased, on the commencement of the period of disuse, to be used for any of the said purposes.
(3) The provisions of subsection (1) of this section shall apply in relation to a part of a trade or undertaking as they apply to a trade or undertaking:
Provided that where part only of a trade or undertaking complies with the conditions set out in the said provisions, a building or structure shall not, by virtue of this subsection, be an industrial building or structure unless it is in use for the purposes of that part of that trade or undertaking.
(4) Notwithstanding anything in subsection
(1) or subsection (3) of this section, but subject to the provisions of subsection (5) of this section, the expression industrial building or structure" does not include any building or structure in use as, or
ANTIGUA. 1I fnCoMc Taxr. No. of 1057,
as pa1rt of, a dwelling house, retail shop, showroom, or office Or fir ,:il 1.Iwo ancillar to the pur.
poses of a dwelling house, retail shop, showroom
or officeProvided that the provisions of this subsection shall riot apply* in respect of a building' or structure in use primiarily for the puposes of a trade which
consists iii the carrying on of a, hotel,
(5) Where part of the whole of a, building or structr Is and partt thereof is niot, ,an industrial huailding or structure. and the capital expenditure which 11a1F been inctur.red oil thw cowinstruel ion of the second menitionled part Is niot m1ore than one-tenti] of the total capital exp,7 oditure which has been inicuirred on the construction cd tho whole huildinc' or sttaictlu-e. the wi, ui buiilding, or structure and every part thereof shall he, treate(I as anm industrial
building or structure.
Allowane for 14. IN asicertiningu the chargeable income of weara ud tpar. any pet-sonl e~n'(! 1 f in a trad, i soe~, profession
or vocation, tlwiC -1wii be illowed Ias it dedl ct ion a, re-,asonable ai~c:for the e~lianslian by wear and tear of propctYv w i,,;ed by,\ lie !i4iin pln and Inachinery. irisnia out (4 tic u, or eniloyjoent of
such p ertv in he tmde, p.IanieA.lrol es-on or
vocfttiorl during" tOle yearila atevpeld the
year of assessniIt:
Provided thait no allowance dJial I be made
under or by virhic 4 the provit ions oIf this section I in respect 4f atiIni wopertY. pdi~at or masch ilerY if., in accordance widh the purc itol o 01;;e. cton 12".
a. balancingt alloanc aor ran be made in respect.
of the siaid property, pizant or- machinery'.
AlIlowamce of 15. Where the of it ( los~s inIcurred] in
trade losses the year prIeceding anyx v- f aissta nejit in any
trade, business, profes.io r ci'Viatioti carried on b.-y any person either solely or in partnlershlip is such that it cannot be wholly St Off' againlSt his income from all other sources for the satne year. the amount of such loss si~l 1. to bhe extlent to whV~ich it exceeds and in conseqluence clrt Ibe set off ain1T.sr his income(,- from other sources for the samne year, be carried forward and shall, subject as hereinafter
X0. of 19157. Income Tax. 17 AiNTIGLrA.
provided, be set off against what xN ould otherwise have been his income for the next six years in succession:
Provided that the amount of any such loss allowed to be set off in computing, the chargeable income of any year shall ziit be set off in computing the chargeable income of any other year:
Provided also that in no case shall such set off be allowed to(. an extent which would reduce the tax liayvble for any year of assessment to les" than one-half1 Of the aninunt which would have been ptiyable hawl the set-off not been allowed.
INSURANCE AND) SHIPPING COMPANIES.
16. Not withstanding arrvthing to the con- specit~i provitrary contained iu thli Ordinance, it is hereby 8"Isn to erancomnprovided thi-t--- pirdes &e.
(0) in the case of an insu ranico company lns,,mnee
otherr thiai a life insurance company ) where t C n
thle gam s or profits :wcrue i n t outside the life insurancee
Colouv, t lie 'ginus or p~ro fits on which ta is apie
pa vable shiall lbe a !certi I ted by taking the gross premniumis flno intere,,t iand other income received or receivable in thie Colonyv (less any prenumns returned to the insured(' and prelniurn-i paid or re-insurances), arid deducting fronti the balance so arrived at it reserve fur 1ln, xliredl risks at the 1),rcelta)'e -adopted by thie coimpat-v ini relation to its operations as a Whole for such risks. tit the end of the veat1
precediegy the year of assessment, id ad'in
tliey eto at reserve sivijiarly (_,cltlted for 111e(N pired -risks outstawnig at the 'otniticement of the year preceding' the year of assessmnt, an d from l~e 110t Jinoni so 5 arrive( Ia
deducting the actual losses; (less the amount recovered iii resp ect thereof idcr re-in suratice)j tile agency % ex penses in flie ('olony and a fair proportion of the expenses of the head
office of the company;
(b) in the case of a life inSurance Coln- Life Insupany, whether mutual or proprietary, the ~ne
gains or profits on which tax is payable shall be thie investment intncn less, the mfanitgewectJ
e.-xpenlses (including commissionn;
ANTIGUA. 18 Income Tax. No. of 1957.
Provided that where such a company received premiums outside the Colony, the gains or profits shall be the same proportion of the total investment income of the company as the premiums received or annuities paid in the Colony bore to the total premiums received or annuities paid after deducting from the amount so arrived at the agency expenses in the Colony and a fair propo)rtion of the
expenses of the head office of the company;
Shipping (c) (i) in the case of a shipowner, the
Companies. gains or profits of his business as shipowner
shall, if he produces or causes to be produced to the Commissioner the certificate mentioned in paragraph (ii) of this subsection, be taken to be a sum bearing the same ratio to the suins payable in respect of fares or freight for passengers, goods, or mails shipped in the Colony as his total profits for the relevant accounting period shown by that certificate
bear to the gross earnings for that period;
(ii) the certificate shall be a certificate by the Taxing Authority of the place in which the principal place of business of the shipowner is situated and shall state(a) that the shipowner has furnished to the satisfaction of that Authority account of the whole of his business; and
(b) the ratio of the gains or profits for the relevant accounting period as computed according to the Income Tax law of that place (after deductimg interest on any money borrowed and employed in acquiring the gains and profits) to the gross earnings of the
-hipowner's fleet or vessel for that period;
I~. of 1957. Ino,ne 7ax. 19 A NTIGUA,
(iii) if the gains or profits of a shipowner
have for the purpose of assessment in the Colony under this Ordinance been comnputed on any basis other than the ratio of the gains or profit 6hown by ', certifioite as aforesaid, and :in :iss-essinent lots h een made accordingly, the shipox~ner ,,hall, u pon production of such cer-tificate at any time within two years from the end of the Yecar of a~sessinent be entitled to Such n1dj ntinleni a',s may be necessar to give It~ect to the said certificate tand to hLive aniy to x paid
in excess refunded;
(kv) in this ,ubsection the expression
4shipowneri ineannOan owner or
charterer of ships whose pincipal placC of business is si tua ted outside
the Colony, bu n'pr ftl
ASCERTAINMIENT OF CHAARGEABLE INCONNE
AND PER-SOINAL RELIEFS.
17. (1) For the purpose of ascertiniing the iDeductiu)n in chargeable income of any individual there shall be ""lM of earned allowed ini respect of so i nei of the i ncoine as is earned a sum equal to one-tend i of the iiinotn of such earnued income, provideuldi~at Fit ch ded-1pction shall not in t he caw- of ano ii li vidumil exceed five hundIrel] dollars: an! pri~vidcd also that
-where a lo~s zurises in t he cxerclse of alir trade, 1)I ssess, pn of(ew'i o or v"ouin ('r a loss is*. brought 1,r ward froin a W' V ions N (ai under seetioii 15 anIo dleduct(in Thall he allowed except in reset of the a-Tw iit, if ti!Y 10 v whfIch ihe earned inomne exco -ds si iclib t or di rj t allmount
of suchi losses', as the Case may be.
(2) ]~or the purpose of this s ('ion the expression earned Incomne "' ima ns anjy income arising in respect of any gains or profits iimmedi-
ANTIoGUA. 20 ornome Tax. No. of 1957.
atevly derived by the individual from any trade, business, profesion, employment or vocation carried on or exercised by him either as an individual or in the case of a partnership as a partner personally acting therein, or in respect of any pension, superannuation or other allowance given in respect of past services of the individual or of the husband or parent of the individual or given to the individual in respect of the past services of any deceased person whether the individual or husband or parent of the individual shall have contributed to such pension, superanmnuation or other allowaiice or not after making the deduetions referred to in sections 1()0 and 14, but before allowing the other deductions to be made in arriving at the chargeable
Deduction 18. In ascertaining the chargeable income
in case of of an individual who is resident iii the Colony or residents
or British who is a British subject, there shall be allowed subjects. a deduction of five hundred dollars.
Deduction 19. In ascertaining the chargeable income
for wife of an individual who proves to the satisfaction
of the Commissioner that he had during the year immediately preceding the year of assessmentt his wife living with him )or wholly inaintained by him, there shall be allowed a deduction of five hundred
Maintenance, 20. In ascertaining the chargeable income i Oallowance f an individual who, proves to the satisfaction of
and alimony, the Conmmissioner that he had during the year
immediately preceding the year of assessment
(a) a maintenance or separation allowance or alimony pendent hite to his wife in accordance with the terms of a registered deed of separation or an order of any court of
competent jurisdiction; or
(b) maintenance or permanent alimony to a previous wife whose marriage with him has been dissolved by any court of competent
there shall be allowed a deduction of such main,enance or separation allowance or such alimony.
No. of 1957. Incomn Ta.'. 21 ANTIGUA.
21. (1) In ascertaining the chargeable in- Deduction come of an individual who is resident in the for children.
Colony or who is a British subject and who
plwoves t thle satisfaction of the Commissioner that he had living g a child or children under the age of twenty-five years at any time during the year preceding the year of assessment and that he had the custo(dv of and maintained such child or children at his own expense he shall be allowed, the following deductions(a) a deduction of three hundred dollars
in respect of each child under the age of
(b) a deduction of three hundred and
fifty dollars in respect of each child of the age of twelve years and under the age of twenty-five vears who is receiving full time instruction at anv college, school or other educational establishment within the Colony;
(c) a, deduction of seven hundred and
twenty d dollars in respect of each child of the age of twelve years and under the age of twenty-five years who is receiving full time iistruction at any university, college, school or ota r cdulcational establishment outside the
Provided that the deductions under paragraphs (b) andI (c) hereof shall'not be in addition to the de(luction under paragraph (a) hereof:
Provided further that in the case of a child who is entitled in his own right to an income exceeding three hundred dollars a year, the amount of the deduction under this section
shall be reduced by the excess of such income over three hundred dollars. In calculating such income no account shall be taken of the income arising from a scholarship, bursary or other similar educational endowment to which the child is entitled, when it is proved tQ
ANTI TGA. 22 Income 7Tam. No of 197.
the satisfaction of the Commissioner that the income from such scholarship, bu'rsarvy or endowment is insufficient to maintain and educate the child during the period for which such scholarship, bursary or endowment provides; in which event there shall be altowved a deduction amounting to the difference between tihe income from such scholarship, bursary or endowment andi the actual cost of maintenance and education of the child but not exceeding in any ease the sum of seven hundred
and twenty dollars.
(2) The expression "child in the preceding
subsection includes a step-child, an adopted child and an illegitimate child in the custody of, and
maintained by, the person charged.
Deductionfor 22. In ascertaining the chargeable income dependent .
relatives, of an individual who( proves to the satisfaction of
the Commissioner that during the year immediately
preceding the year of assessment(a) he maintained at his own expense any person being a child, brother or sister of his or of his wife, who is incapacitated by old age or infirmity from maintaining himself, or being his or his wife's father or mother whether incapacitated or nriot, and being a person whose total income from all sources does not exceed two hundred and fifty dollars a year, there shall be allowed a deduction of one hundred and twenty-five dollars in respect
of each person whom he so maintained:
Provided that where two persons jointly maintain any such person as aforesahd, the deduction tp be made under this section shall be appori owned between then in proportion to the amount or value o, their respective contributions towards the maintenance of that
Provided further that this paragraph shall apply to a claimant being a female person as it applies to a claimant being a male person with the substitntion of the word
husband for the word wife ":
,No. (f 1957. Income Ta'. 23 ANTTmA.
(b) he *as a widower resident in the
Colonv and that a female relative of his or of his deceased wife was resident with him for the purpose of having the charge and care of any child of his or inii the capacity of a housekeeper, there shall be allowed, subject tas hereinafter provided a deduction of five hundred dollars in respect of that female
relativeProvided that(i) no deduction shall be allowed unless the clainimant proves that no other individual is entitled to a deduction in respect of that female relative under the provis(ms of this Ordinance or, if any other individual is so entitled. that the other individual has relinquished his claim thereto;
(ii) no deduction shall be allowed under this paragraph where the female relative is a married woman living with her husband, and the husband has claimed and been allowed a deductions under the provisions of section 19; and
(iii) not more than one deduction of five hundred dollars shall be allowed to any claimant under this section in any y ear.
23. In ascertaining the chargeable income Deduction in of any individual who- respe t of life
(a) shall have made insurance on his to Widow4' and Orphans'
life or the life of his wife; or fand.Orphns'
(b shall have made a contribution to a
Widows' and Orphans' Pensions i'und, or to such fund or scheme as the G(overnor may
ArNTIGI A 24 Inceome 7Tax. No. of 1957.
there shall be allowed a deduction of the annual amount paid by him during the year immediately preceding the year of asses.,sment in respect of such insurance premium or contributions -as
Provided(a) that in the case of a policy securing a capital sum on death (whether in conjunction with any other benefit or not) the amount of the deduction allowed shall not exceed seven per centum of the actual capital sum assured, and in calculating any such capital sum, no account shall be taken of any sum payable on the happening of any other contingency, or the value of any premiums agreed to be returned, or of any benefit by way of bonus, or otherwise, which is to be or may be received either before or after death, either by the person paying the premiun, or by any other person, and
which is not the sum actually assured;
(b) that no such deduction shall be allowed in respect of' any such annual amount of premium or contribution beyond anl amount equal to one-sixth part of the chargeable income of such person estimated in accordance with the provisions of this Ordinance before making the deductions specified in this section and in sections 19
Proof of 24. Every person who claims a deduction
clms. under thi-s Part of this Ordinance shall inake his
claim on the prescribed form. Such deduction shall be granted if the claim contains such particulars and is supported by such proof as
the Commissioner may require.
Apportion. 25. (1) Where it appears to the Commisment of sioner that, wihh a view to the avoidance or profits ot'
mpy f reduction of tax. a company controlled by not
anmoug monre than five persons has not distributed to its
member. shareholders, as dividend, profits made in any
period ending after the 1st day-of January, 1957.
No. of 1957. Income Tax. 25 ANTIGUtA.
which could be distributed without detriment to the company's existing business, the Commissioner, by notice in writing to the company, may direct that, for the purpose of assessment to tax, such profits shall for the period specified in the notice be deemed to be the income of the inembers, and the amount thereof shall be apportioned among the members, and tax shall be assessed and charged in respect of the sum so apportioned.
(2) In this section"company controlled by not more than five
persons" means a company in which(a) the number of shareholders is not
more than fifty; and
(b) more than half of the total shares
issued are held by niiot more than five persons. their wives, or minor children either
directly or through nominees.
26. Where a trade, business, profession or Partnerbships. vocation is carried on by two or more persons jointly(1) the income of any partner from the
partnership shall be demend to be the share to which hlie was eniititled during the year preceding the year of assessment in the income of the partnership (such income being ascertained in accordance with the provisions of this Ordinance) and shall be included in the return of income to be made by such partner under the provisions of this
(2) (a) the precedent partner, that is
to say, the partner who of the partners
resident in the Colonv -(i) is first named in the agreement
of partnership, or
(ii) if there is no agreement, is
named singly or with precedence to the other partners in the usual name of the firm,
ANTIGUYA. '26 f;womRe Tal. No. of 195f.
(iii) is the precedent acting partner, it the, pa1'tter named is not art actiitg partner,
shnli when i-equiredl by the Commissioner, make and deliver a retuin of the incomy~e of the partnersiip for an Y ~ear, such income heino, ascertainedl in accordlance with the prvsin of tiis ajidicatce, and declare
therein the riaries and addresses of the other partners in the firm together with the amount of the share of the said income to which each partner was entitled for that
(b) WVhere nio partner is resident in the 0Golony, the return shall be madue and (liverC( ILw th e attorney, avent. manager, or fflctiO of' the liri resident in the Colony.
(3) Any person who refuses, fails or neglects
to deliver anty return r-quiredi uiiiir the provisions of this section shall he guilty of an offence against
P ART VI 1.
Wif& ~ 27. (1) T1he income of a married woman.
income. living with hier lImsbawi shaLfl, for the purposes of
this Ordlinne hE' (ieemn~l to be the inoeof the husband am1i not in her namvi nor in that of her
Provided that thiat part of the total amount
of tax chargedl upon the ima'hand which bears the same~ pro portion to that, tolal anmoun itsu the amount of income of the wife bore to the amount
of the total income of the h ~n~sin and wife mav if necesesatry, be collected from the wife, riotwith standi ng that no assessment has been made
( IWhf",a zrrucd m i Pz oot 11611a with her lhusOani (i ti o n sbil fo~r till pnrpost!. of this Orditnance Uw t~reaicdI as if lie or
ohe were unmarried,
No. of 1957. Inc,,me Tar. 27 AnTTTAi
(3) For the purposes of this Ordinance a married woman shall be treated as living with her husband unless(a) they are separated under an order
of a court of competent jurisdiction or by
deed of separation; or
(b) they are in fact separated in such
circumstances that the separation is likely to
be permanent; or
(c) she is resident in the Colony and her
husband. is not resident in the Coloniy:
28. Tax shall not be payable in respect of Temporary any income arising out of the Colony and accruing reident.s, to any person who is in the Colony for some temporary purpose only and n(,t with any intent to establish his residence therein and who has not actually resided in the Colony at one or more times for a period equal in the whole to six months in the year preceding the year of assessment.
TRUSTEES, AGENTS, &c.
29. A receiver, trustee, guardian, curator, Chargeability or committee, having the direction, control or of trustee, management of any property or concern on behalf of any person, shall be chargeable to tax in respect of the income derived from such property or concern in like manner and to the like amount as such person would be chargeable if he had received such income, and every such receiver, trustee, guardian, curator or committee shall be answerable for doing all matters and things required to be done under this Ordinance for the purpose of assessment and payment of tax:
Provided that nothing in this section shall affect the liability of any person represented by any such receiver, trustee, guardian, curator or committee to be himself charged to tax in his own name,
STI G U A. 28 Liont Tax. N o. of 1957.
Cbargf-- 33 O (1) A p0rsOll 110t rl sidelit i?) the Coloill,
ability N- of
a2(Al ()f jwr- in 10 Is a llot
out of tile subje j. or not,
ColonT C!1:11' _IOAWO U' OIQ WITIle of
his tylistee, gwtroian, curator or committee or of ;111,V attorney, factor, nccivur, bninch oiniajj .I(rer wlieiliei, such ;!rwrnu,,- factor. agent, recover, bl-wirtl or ini" tho Of tile
illcollie Or Not. In like D'IMIII(T 'ItId, to the like .1111ount ws norl-resident persoll would be
assessed and charged if Iie were resident in the Colony and in the actu.d receipt, of such income:
Provided that In the vase of :mv individual who i- not resident In tho Colon v. III(! who is not a Briti6h subJect, no reductionn hall be allowed
under sections 171 18 191 20, 21, 2 2 a ii d 3,.
A, nou-rt Ideiit per. ()u si-- M be a es: able and chargeable in reqpect of anv incotoe ari,. Ilifr whether direal v, or Indirectly, thi-ou .h or from ally ittorneysh;p, ligency rucoivurship,
branch or inanagetriew-, and shall be so assessable and char-eable In tile 1) Ofw of "I)e nuoriley, factor,
agent, reeei\,t,,i,, "WiInch w
(2) Where ,I non-resideia person oirries oil business wid) a rtl -Pl 01;( and it ippeurs to
the Comini,41oner that owini), t,) the clo,,( connection between t1w resident alid the 11011reisident person, und to the sub tantial control exercised by the n(ot-resident person over tile resident person, the course of buwness between those persons (,.III bt so arranged and is ,io arnulcre(l that, the business doile 1) v the re ident person in pursuance of his connection with Vie 11011-resident person prodilces to tile 1,CSIdent persoll Idler llo profits or less tban tho ordinary pi-ofits NOilch ini .. lit be expected tl() ai-ise from t iat business, the, 11011-1,0sident person lind be assessabk and chartreable to tax in tile nfime of the resilient person as Ir the resi(ient person Nven an a(yent of
thu non-resident person.
n the CointniA.,ioner
by 'xiloul tll or to the 'A"ppeal
Board or to.the Judge by whom an appeal i-,i heRrd
No. of 195*1 I'Peore Tax. 29 ANTIGUA.
thatt the true am Iui t of -ie iaia or, profits of anyv nion -residentt person charlgtabko Nitli tiax in the namne of a resident person cannot in any case
be readil ascertained. the Commissioner or Appeal B-,ari or Jundgc( imy, if hev. or tiaw, as thle case 111Yb, rimik fit, assess andi cli:trie the
iion-residu-nt person on a fair mid1 reasonable percentage of tire turnover of the business done by tke non -residient person through or with the reSident personi in whose nmei ht is chareable as a lorosaul. anid in such ease t} e provisions of this (Irdirnfnea relating to thre delivery of returns or partici ilars by persons acting, on behalf of others shall extend so as to require returns or particubnrs to be furnished b)y thle resident person of the bin51ess so done b the noni-resident, person thromrgh or- with the re-.iieiit person, in thie same, rnanni-r as returns or particulars of income to be charged are to be delivered by persons; acting for non0-reslident perisoms:
Provided that the amount of the percentage shall in such ease he determined havingf regardl to the nature of the business, aind shall, when determined byv the Commrissioner b~e subject to an appeal to thU Afppelll 11ard an' 11o a J udge as, provided by sections 62 and (3-4.
(4) Nothing in this section shall render a non-resi'dcut person charg~eable in the name of a broker 'or ocuneral commission agent, or other agent whn such kroker. general comnissi(i an aent or' :ient. i- m r in an thorised persn's ca rrvin ngon the reun le ac I c IS fhc u01- res-idnt oerson oi a person chargealde ats if hie were an agent in put'siInitce Of nhemoi( )and ()of this section., in respect of pains or priofits arising fr'omi sales oil transactionseiiii out- through such a broker
(5)Thefac tat a o-resident person executes sales or- carries ount transactiolis with other nion-residents in circumstances which would make him chargeable in pursuance of subsections (2) anid (3) of this section ini tine name of a resident person shall niot of i t- elf inal-,c him chargeable in respect of gains or profits arising' from those le or transactions,
ANTIGUA. 30 [neone Tar. No. of 1957,
(6) Where a non-resident person is chargeable to tax in tiLhe n'm of any attorney, factor, agent, receiver, branch, or manager, in respect of any gains or profits arisinti from the sale of goods or produce manufactured or produced out of the Colony by the non-resident person, the person in whose name the non-resident person is so chargeable may, if he thinks fit, apply to the Commissioner or, in the ease of an appeal, to the Appeal Board and to the Judge, to have the assessiment to tax in respect of those gains or profits made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold, who had bought from the manufacturer or producer direct, and, on proof to the satisfaction of the Commissioner or Appeal Board or Judge of the amount of the profits on the basis aforesaid, the assessment shall be made or amended
Acts &e. to 31. The person who is chargeable to tax
be done by
trustees &c. uWider sections 29 and 30 shall be answerable for
all matters required to be done by virtue of this Ordinance for the assessment of the income of any person for whom ihe acts and for the payment of
the tax chargeable thereon..
Income 32. Where a person transfers property to
pr rom a minor, either dircTrlv or indirectly, or through h transferred the intervention of a trust or by any other means to minors. whatsoever. such pers(ollm sm]l, nevertheless. duriHi
the period of the minority of the transferee, be liable to be taxed on the income derived from such property, or from property substituted therefor, as if such transfer had not been made, and subsequent to such period of minority, the transferor shall continue to be taxed in respect of the income derived from such property, or from property substituted therefor, as if such transfer had not been made, unless the Commissioner is satisfied that such transfer was not made for the purpose of evading the taxes imposed by this
No. of 1957. Income Tax. 31 AmNTIGUA.
33. Where a person transfers propertyV ino Iorne of I-p r-'opevty trust adm provides that the corpus of the trust ppe t shall revert either to the tra!.feror or to sich person in trust to he income o
as he may determine at a fnture date, or where a eirantf ror ,t rus I)rovi (If~i rj~jt 4 jI t I" I1 1ransferor trust provides that during the lifetimle of the in certain transferor no disposition or other dealing with the ae" trust property shall be made vithoit the consent, written or otherwise, of the transferor, such person shall nevertheless be liable to be taxed on the income derived from the property transferred in trust, or from property substituted therefor, as if such transfer had not been made.
In this section "disposition includes any trust, grant, covenant, agreement or arrangement.
34. (1) Every person, who in whatever Lists to be
capacity, is in receipt of any money or value being prepared by n representative
-income arising from any of the sources mentioned or agent. in this Ordinance of or belonging to any other person who is chargeable in respect thereof, or would be so chargeable if he were resident in the Colony, shall, whenever required to do so by any notice from the Commissioner, prepare and deliver within the period mentioned in such notice a list in a form approved by the Commissioner, signed by him, containing(a) a true and correct statement of all
(b) the name and address of every person to whom the same shall belong.
(2) Every person who refuses, fails or neglects to comply with the proviions of this section shall be guilty of an offence against this Ordinance.
35. T'Ihell, manager or other principal officer tanagerof of every corporate body of persons siln] he corporate
'. bodies of
answerable for doing all such acts, matters and pegron. things as are required to be done by virtue of this Ordinance for the assessmrnent of such body and for payment of the tax.
36. Any resident agent, trustee, mortgagor, Agents &c.of or other person who transmits rent, interest, or non-residents
incee derid from any to be assesed
income derived from any other source within the'
ANTIGUA. 11('07116 TaX. go. of t951,
C0olony V I- ior d-t person Shall be deemed to be the ;iget o f 'b nh ii0 z-t*( 5(1(iif 1 eiot and shall be assessed and shAl lay the tax accordingly.
Iinficapr- 37. Ever ', person ans werable under tis Sdnltatilv(. (irdinantee for the pa 'vinenlt of tax on behalf of
another person inta v retain out of ttnv money co0mingy to his ItaInds onl behllf of such other person so inuchi thereof ais shall be sitlicient to pay such tax, aitdI shall be mnd i teeb indemniiet i aafintst any lt0(whaitsoevetr for, all paymntts
tiadJe by hin it ueaie y6:teo
this Ordlinance. tssc ib iteo
Deceased 38. WNhen any person dlies during, the year
persons ptecedtng the year of sesenand such person
Would, but for his death, have Lcen chargeable to tax for the year of assessment, or when any person dlies dutrinti~he \ ear of aszsessntent oi, wvithin two
years af ter th~e expiration thereof, and noases
inent has been ttao hettpoi) irtu for that ve;ir, tile personal representtative, of such person sh)ah be liable to and chatrged with the pavtnerit of the tax wVithl which sucht person would liave been charge~table, and sliall be att swera blo for doing all such acts,, matters andI things as suchf pes if hie were alive, would. be liable to do tinder this (}rd i nace:
Provided that. in thec case of a person d ing
during the year preceding the year f assessimenit, if his personal represeuttativce dist ributes his- estate
before tite comtmettement of t he year of sestn
such personald reremsent-ative shall pa v thle tax a't tlte rate or ratesq ini force at te date of (list ributtion of the estate, if the rate of takx for thle year of
tnssessinent han not been fixed at, that date.
RATES 01' TAX, IT'S or' 1)ErUCTION, ALLiOWANCTS :FOIt TAX CnxmIZEr AN]D RELIEF IN CAxSEtS OF DOULILE TAXATION. Rate of 89. The tax upon01 the cha,,rgeaible income of
individuals. every person other than a coinp.tnv shall be
charged at~ the following rates.-
No. of 1957. Income Ta,. 33 ANTIVXA,
On every dollar of the first $480 of chargeable income 2I cents in the $
,, ,, next $480 viz 481 to $960
5 cents in the $
,,, ,$480 viz 961 to $1440
71 cents in the $
... ,$480 viz 1441 to $1920
10 cents in the $
.., ,$480 viz 1921 to $2400
12j cents in the $
,,, ,$480 viz 2401 to $2880
15 cents in the $
.., ,, $960 viz 2881 to $3840
20 cents in the $
... ,$1440 viz 3841 to $5200
25 cents in the 4
.. ,, $1920 viz 5201 to $7200
35 cents in the $
.,, ,$2400 viz 7201 to $9600
45 cents in the $
,., ,$2400 viz 9601 to $12000
50 cents in the $
.., ,$2400 viz 12001 to $14400
60 cents in the $
,,, ,$2400 viz 14401 to $16800
65 cents in the $
,,, ,$2400 viz 16801 to $19200
70 cents in the $
,, beyond $19200 75 cents in the $
40. The tax upon the chargeable income of Rate of a company shall be charged at the rate of forty tax upon comlpaml~es
per centun on every dollar of the chargeable Cmpi, income.
41. (1) Every company which is registered Deduction of in the Colony shall be entitled to deduct from the tax from
. .dividends of amount of ony dividend paid to any shareholder companies. tax at the rate paid or payable by the company (double taxation relief being left out of account) on the income out of which such dividend is paid:
Provided that, where tax is not paid or payable [y the company on the whole income out of which the dividend is paid, the deduction shall be restricted to that portion of the dividend which is paid out of income on which tax is paid or payable by the company.
ANTIGUTA. 34 Income Tax. No. of 1957.
(2) Every such company shall, uprm payment
of a dividend, whether tax is deducted therefromn or not, furnish each shareholder with a certificate setting forth the amount of the dividend paid to the shareholder and the amount of tax which the company has deducted or is entitled to deduct in respect of that dividend, and also, where the tax paid or payable by the company ii affected by double taxation relief rate, the tax (hereinafter in this Ordinance re erred to as the net Colonial rate ") of the tax paid or payable by the company
after taking double taxation relief into account.
(3) In this section the expression "double
taxation relief means any credit for foreign tax which is allowable against income tax chargeable under this Ordinance by virtue of arrangements having effect under section 46, and any relief allowable under section 44 or section 45 including any credit or relief which has been taken into account in determining the net Colonial rate applicable to any dividends received by the company.
Setting 42. Any tax which a company has deducted
off tax so 4 .,
deducted. or is entitled to deduct under section 41 from
a dividend paid to a shareholder, and any tax applicable to the share to which any person is entitled in the incorome of a body of persons assessed under this Ordinance, shall, when such dividend or share is included in the chargeable income of such shareholder or person, be set off for the purposes of collection against the tax
charged on that chargeable income.
Deduction of 43. (1) Where any person pays to any other and accounting for tax pCTrSoH tot resident in the Colon.y mortgage or on mortgage debenture interest or any r ert, atImity or any and debenture interest. other antiual payment which the payor is entitled
to deduct under section 10(1) in arriving at his chargeable income, the payor shall upon paying such interest, rent, annuity or other annual payment deduct therefrom tax at the rate of twenty per cent on every dollar of such interest payable to such person and at, there rate set out in section 40 in the case of a payment as aforesaid to a company and the pavor shall forthwith render an account to
No. of 1957. none Traxe. 35 ANotIA.
the Commissioner of the amount. ,o deducted and every such amount shall be recoverable in the like manner as is provided in section 67.
(2) [n the case of a company, the account aforesaid shall be rendered by the manager or other principal officer of the company.
(3) Any person who neglects to render ,an account unidter this section shall be guilty of an offenceagainst this Ordinance.
44. (1) Any person who has paid, by deduc- Relief in tion or otherwise, or is liable to pay, tax under respect of United
this Ordinance for any year of assessment on any Kinrgdom part of his'income and who proves to the satis- income tax. faction of the Coummissioner that hlie has paid, by deduction or otherwise, or is liable to pay, income tax in the United Kingdom for that year in respect of the same part of his income, shall be entitled to relief from tax under this Ordinance paid or payable by him on that part of his income at a rate equal to the amount by which the rate of tax appropriate to his case under this Ordinance exceeds half the appropriate rate of United Kingdom tax. If, however, the rate of tax appropriate to his case under this Ordinance exceeds the appropriate rate of United Kingdom tax he shall be entitled only to relief at a rate equal to half the appropriate rate of United Kigdomn tax.
(2) For the purpose of this section, a certificte issued by or on behalf of the Commissioners of Inland Revenue in the United Kingdom shall he receivable in evidence to show what is the appropriate rate of United Kingdom tax in any particular case.
(3) For the prposes of this section, the expresslon rate of tax when applied to tax paid or payable under this Ordinance, means the rate determined by dividing the amount of the tax paid or payable for the year (before the deduction of the relief granted under this section) by the amount of income in respect of which thie tax paid or payable under this Ordinnce has been charged for that year, except that where the income which is the subject of a claim to relief under this section
ANTIOUA. 36 become Tax. No. of 1957.
is computed by reference to the provisions of section 30 on an amount other than the ascertained amount of the actual profits the rate of tax shall
he determined by the Commissioner.
resiefn 45, (1) Subject to the provisions of subrespet of
Common- section (3) of this section if any person resident in
wnceth the Colony who has paid, by deduction or otherwise, incom tax.
or is liable to pay tax, under this Ordinance for any year of assessment on iny part of his income, proves to the satisfaction of the Commissioner that he has paid, by deduction or otherwise or is liable to pay, Commonwealth income tax for that year in respect of the same part of his income, he shall be entitled to relief from tax in the Colony paid or payable by him cn that part of his income at t rate thereon to
be determined as follows:(a) if the rate of Commonweath income tax does not exceed one-half of the rate of tax appropriate to his case under this Ordinance in the Colony, the rate at which relief is to be given shall be the rate of Commonwealth
(b) in any other case the rate at which relief is to be given shall be- half the rate of tax appropriate to his case under this
(2) Subject to the provisions of subsection (3)
of this section if any person not resident in the Colony who has paid by deduction or otherwise, or is liable to pay, tax under this Ordinance for any, year of assessment on any part of his income, proves to the satisfaction of the Commissioner that he has paid, by deduction or otherwise, or is liable to pay, Commonwealth income tax for that year of assessment in respect of the same part of his income, he shall be entitled to relief from tax paid or payable by him under this Ordinance on that part of his income at a rate thereon to be determined as
follows:(a) if the rate of Commonwealth income tax appropriate to his case does not exceed the rate of tax appropriate to his case under this Ordinance, the rate at which relief is to be given shall be one-half of the rate of Commonwealth income tax;
No. of 1957. Jncone Tax. 37 _i-,wriouA.
(b) if the rate of Commonwealth income
tax appropriate to his case exceeds the rate of tax appropriate to his case under this Ordinance, the rate at which 'elief is to be given sh.di be equal to the amount by which the rate of tax appropriate to his case under this Ordinance exceeds one-half of the rate
of Commonwealth income tax.
(3) No relief shall be granted in accordance. with the provisions of subsection (1) or subsection
(2) of this section in respect of Commonwealth income tax charged in any part of the Commonwealth unless the Legislature of that part has provided for relief in respect of tax charged on income both in that part and in the Colony in a manner similar to that provided for in this section.
(4) For the purposes of this section, the rate of tax under this Ordinance shall be computed in the manner pr,,vided by subsection (3) of section 44 and the rate of Commonwealth income tax
-,shall be computed in a similar manner.
(5) Where a person is, for any year of assessment, resident both in the Colony and in a part or place in which Commonwealth income tax is chargeable, be shall, for the purposes of this section, be deemed to be resident where, during the year, he resides for the longer period.
46. (1) If the Governor in Council by Double Order declares that arrangements specified in the Taation
decare tht aranarrangements. Order have been made with the Government of any territory outside the Colony with a view to afford relief from double taxation in relation to income tax of a similar character imposed by the laws of that territory, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to income tax notwithstanding anything to the contrary contained in any enactment.
(2) On the making of an Order under this section with respect to arrangements relating to any tL'rritory forming part of the Commonwealth
ANTIGUA. 38 Income Tax. No. of 1957.
(other than the United Kingdom) section 45 shall cease to have effect as respects that territory except in so far as the arrangements otherwise provide.
(3) For the purposes of this section, the rate
of tax utinder this Ordinance shall be computed in the manner provided by subsection (3) of the last preceding section anrd the rate of (Comminnonwealth income tax shall be computed in a similar mariner.
(4) Any Order made under this section may
be revoked by a subsequent Order.
(5) Where any' arrangements have effect by
virtue of this section, the obligation as to secrecy imposed by section 4 shall not prevent the disclosure to any authorised officer of the Government with which the arrangements are made of such information as is required to be disclosed under
(6) The Governor in Council may make rules
for carrying out the provisions of any arrangements
having effect under this section.
Tax Credits, 47. (1) The provisions of this section shall
have effect where, under arrangements having effect under section 46 tax payable in respect of any income in the territory with the Government of which the arrangements are made is to be allowed as a credit against tnx payable in respect of that income in the Colony and in this section and in section 41 the expression foreign tax means any tax payable in that territory which under the arrangements is to be so allowed, Iand the expression income tax" means tax chargeable under thisOrdinance.
(2) The amount of the income tax chargeable
in respect of the income shall be reduced by the
amount of the credit:
Provided that credit shall not be allowed
against income tax for any year of assessment unless the person entitled to the income is resident
in the Colony for that year.
No. of 1957. Income Tax. 39 ANTIGUA.
(3) The credit sill not exceed the amount which would be produced by computindg the amount of the income in accordance with the provisions of this Orninance and then chargi g it to income tax at a rate ascertained by (dividing the iicomle tax chargeable (before allowance of credit under any arrangements having effect under section 46) on the total income of the person entitled to the income by the anmoult of his total income.
(4) Without prejudice to the provisions of the preceding subsection, the total credit to be allowed to a person for any year of assessment for foreign tax under all arrangements having effect under section 46; shall not exceed the total income tax payable l)y him for that year of assessment, less any tax payable by him under the provisions of section 43.
(5) In computing the amount of income(a) no reduction shall be allowed in
respect of foreign tax (whether in respect
of the same or any other income);
(b) where the income tax chargeable
(ldepnds on the amount received in the Colony, the said amount shall be increased by the appropriate amount of the foreign
tax in respect of the income;
(,) where the income includes a dividend and under the arrangements foreign.
tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be given against the income tax in respect of the dividend the amount of the income shall be increased by the amount of the foreign tax not so chargeable which falls *to be taken into account in computing the amount of the credit; but notwithstanding anything in the preceding provisions of this subsection a deduction shall be allowed of any amount by which the foreign tax in respect of the
income exceeds the credit therefor,
ANTIGUA. 40 Income Tax. No. of 1957.
(6) Paragraphs (a) and (b) of subsection
(5) of this section (but not the remaitider thereof) shall apply to the computation of the total income for the purposes of determining the rate mention in subsection (3) of this section, and shall apply thereto in relation to all income in the case of which credit falls to be given for foreign tax under arrangements for the time being in
force under section 46.
(7) Where(a) the arrangements provide, in relation to dividends of some classes, but not in relation to dividends of other classes, that foreign tax not chargeable. directly or by deduction in respect of dividends is to be taken into account in considering whether any, and if so what, credit is to be given against income tax in respect of the
(b) a dividend is paid which is not of a class in relation to which the arrangements
then, if the dividend is paid to a company which controls, directly or indirectly, not less than one half of the voting power in the company paying the dividend, credit shall be allowed as if the dividend, were a dividend of a class in relation
to which the arrangements so provide.
(8.) Credit shall not be allowed under the
arran gements against income tax chargeable in respect of the income of any person for any year of assessment if he elects that credit shall 'not *be allowed in the case of his income for
(9) Any claim for an allowance by way of
credit shall he made not later than two years after the end of the year of assessment; and in the event of any dispute as to the amount allowable the claim shall be subject to objection and
appeal iU like manner as ap assessment.
No. of 1957. income Kzx. 41 ANTIGUA
(10) Where the amount of any credit given under the arrangements is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the Colony or elsewhere, nothing in this Ordinance limiting the time for making of assessment or claims for relief shall apply to any assessment or claim to which. the adjustment gives rise, being an asessment or claim made not later than two years from the time when all such assessments, adjustments and other determinations have been made, whether in the Colony or elsewhere, as are material in determining whether any, and if so, what credit falls to be given
48. (1) Where tax paid or payable by Deductions of a company is affected by double taxation relief Set-off under section 42 and
the amount to be set off under section 42, or to refund under be repaid under section 73, in respect of the section 73. tax deductible from any dividend paid by the company shall be reduced as follows:(a) if no tax is chargeable on the
recipient in respect of the dividend, the reduction shall be an amount equal to tax on the gross dividend at the rate of double
taxation relief applicable thereto;
(b) if the rate of tax chargeable on the
recipient iii respect of the dividend is less than the rate of double taxation relief applicable to the dividend, the reduction shall be an amount equal to tax on the gross dividend at the difference between
those two rates.
(2) For the purposes of this section(a) if the income of the person chargeable includes one dividend such as is mentioned in subsection (1) of this section, that dividend shall be deemed to be the highest
part of his income;
(b) if his income includes more than
one such dividend, a dividend shall be deemed to be a higher part of his income thau
IA0TIGtA. 42 Inone Tax. No. of 1957.
another dividend if the net Colonial rate applicabe to the former div idend is lower than t:at applicable to the latter dividend;
(c) where tax is chargeable at different rates in respect of different parts of any such dividend, or where tax is chargeable in respect of some part of any such dividend and is not chargeable in respect of some other part thereof, each part shall be
deemed to be a separate dividend;
(d) the expression double taxation relief has the same meaning as in section 41, and the expression the rate of double taxation relief" means the rate which represents the excess of the rate of tax deductible from the dividend over the net
Colonial rate applicable thereto.
RETURNS, BY WHOM TO BE MADE. Return of 49. (1) It shall be the duty of every person
incomes. chargeable with tax to deliver to the (Coiniissioner
on or before the prescribed d(late in each year a true and correct return of the whole of his income from every source whatever for the year immediately preceding the year of assessment and if absent from the Colony to give the name and address of an
agent residing in the Colony.
(2) Any person who wilfully fails to comply
with the provisions of this section shall be guilty
of an offence against this Ordinance.
Official infor- 50. (1) The Commissioner may require any mation and officer in the employment of the Government or official
secrecy. any niunicipality or" other public body to supply
such particulars as mn ay be re(iired for the purposes of this Ordinance and which may be in the possession of such officer: Provided that no such officer shall by virtue of this bection be obliged to disclose any particulars as to which hlie is under any statutory
obligation to observe secrecy.
(2) The Commissioner may by notice in
writing require any emiplo)yer to hfurnish them within reasonable time with a return for any year
No. of 197. Income Tax. 43 ANTIGU .
(a) the names and places of residence of
all persons employed by him; and
(b) the payments and allowances made to
those persons in respect of that employment, except persons who are not employed in any other emriployment and whose remuneration in the employment for the year does not exceed
five hundred and forty dollars.
The expression "remuneration" in this subsection shall be deemed to include not only moneys paid as salary, wages, overtime, or bonus, but also the annual value of any residence, quarters, board and lodging, or other allowances in kind received by an employee in respect of his services.
(3) Where the emplohye- is a body of persons, the manager or other principal officer shall be deemed to be the employer for the purposes of this section, and any director of a company, or persons engaged in the management of a company, shall be deemed to be a person employed.
(4) Returns required under the provisions of this section shall be in the form approved by the Commissioner.
(5) Any person who refuses or neglects to deliver any return required under the provisions of this section shall be guilty of an offence against this Ordinance.
51. (1) The Commissioner may, by notice, Power of
require any person, or tlhe attorney of any person, o require or the secretary, attorney, manager, agent or other returns. principal officer of a company residing in the Colony, to make returns under this Ordinance within the time specified in such notice.
(2) Any person who, after being required by the Commissioner to make a return, neglects to do so within the time specified, shall, whether or not any liability to tax is involved, be guilty of ar offence against this Ordinance.
ANTIGUA. 44 Income Tax. No. of 1957.
Powerof 52. (1) The Commnissioner may, by notice
nig in writing, require any prsoni to furnish him
require within a specified time with a return and such
returns and particulars as he may require for the purposes of particulars 2
and produc- this Ordinance with respect to the income of such tion of documentary person.
(2) Any person who neglects duly to furnish
such returns or particulars shall be guilty of an
offence against this Ordinance.
(6) The Comminssioner may, by notice in
writing, require any person to attend before him and give evidence with respect to his income, and to produce all b:oks or other documents in his custody or under his control relating to such
(4) Any person who, without lawful excuse,
refuses or neglects to attend or give evidence in pursuance of such notice or to produce such books or other documents or who refuses to answer any lawful question touching the matters under consideration or knowingly or wilfully gives any false evidence under this section, shall be guilty of an
offence against this Ordinance.
Signatureof 53. (1) Every notice to be given by the
notices. Commissioner under this Ordinance shall be signed
by the Commissioner or by some person or persons from time to time appointed by him for that purpose, and every such notice shall be valid if the signature of the Conmissioner or of such person or
persons is duly printed or written thereon:
Provided that any notice in writing under
this Ordinance to any person requiring him to furnish particulars to the Commissioner or any notice Under this Ordinance requiring the attendance of any person or witness before the Commissioner, shall be personally signed by the Commissioner or by any person duly authorised by him.
(2) A signature attached to any notice and
purporting to be the signature of any person so appointed shall be taken to be the signature of that
person until the contrary be shown,
1o. of 1957. Income Tax. 45 ANTTIOUA.
(3) Every notice required to be given by the Appeal Board shall be valid if signed by the Chairman or the Secretary.
54. Notice may be served on a person service of
either personally or by being sent through registered notices, post to his lnst known business or private address, and shall in the latter case be deemed to have been served, in the case of persons resident in the Colony, not later than two days succeeding the day when posted, and in the case of persons not so resident, one month succeeding the day on which the notice would have been received in the ordinary course of the post, and in proving such service it shall be sufficient to prove that the letter containing the notice was properly addressed and posted.
55. (1) Where the person to whom there Refusalor has been addressed a letter containing any notice neglect to which may be given under the provisions of this accept letters. Ordinance refuses to accept delivery of such letter, or is informed of the fact that there is a letter awaiting him att a Post Office and such person refuses or neglects to take delivery of such letter, such notice shall be deemed to have been served upon him on the date on which he was informed that there was a letter awaiting him at a Post Office.
(2) Every person who refuses or neglects to take delivery of a letter addressed to him shall be guilty of an offence against this Ordinance.
ASSESSMENT AND ASSESSMENT LISTS.
56. (1) The Commissioner shall proceed commissioner to assess every person chargeable with the tax as to make sr 8assessmients, soon as may be after the date prescribed for delivering the returns;
(2) Where a person has delivered a return, the Commissioner may(a) accept the return and make an
assessment accordingly; or
ANTIGUA. 46 Tneome Tax. No. of 1957.
(b) refuse to accept the return and, to the best of his judgment, determine the amount of the chargeable income of the
person and assess him accordingly.
(3) Where any transaction which reduces
or would reduce the amount of tax payable by any person is artificial or fictitious, or where effect has not, in fact, been given to any disposition, the Commissioner may disregard any such transaction or disposition, and the persons concerned shall be assessable accordingly.
In this section "disposition includes any
trust, grant, covenant, agreement or arrangemient.
Estimated (4) Where a person has not delivered a
return and the Commissioner is of the opinion that such person is liable to pay tax, he may, according to the best of his judgment, determine the amount of the chargeable income of such person and assess him accordingly, but such assessment shall not affect any liability otherwise incurred by such person by reason of his failure
or neglect to deliver a return.
Appointment 57. For the purpose of facilitating the of agent in the United assessment of the income of persons residing in Kingdom. the United Kingdom, the Governor may appoint
an agent in the United Kingdom, who shall make enquiries on behalf of the Commissioner in respect of any such person as may ,ppvly to be dealt with through such agent, and shall ascertain and report to the (Commiissioner the amount of the chargeable income of such person in accordance with this Ordinance, and shall forward to the Commissioner the accounts and computation upon which his report is based.
The Commissioner, on receipt of the report, shall enter the amount reported in the assessment list:
Provided that if it appears to the Commissioner that an error has occurred in the accounts or computation he may refer the report back for
No. of 1957. Income Tax. 47 INTIGUA
Provided also that nothing in this section shall affect the right of appeal to the Appeal Board and to a Judge in tihe Colony conferred by sections 62 and 64.
58. (1) After completing their assess- Lists of
ments, the Commissioner shall prepare lists of assssd. persons assessed to tax.
(2) Such lists (hereinafter called the assessment lists) shall contain the names and addresses of the persons assessed to tax, the amount of the chargeable income of each person, the amount of the tax payable by him, and such other particulars as may be prescribed.
59. (1) The Commissioner shall cause to Notices to be served personally on or sent by registered post be served on persons
to each person whose name appears on the assessed. assessment lists a notice addressed to him at his usual place of abode or business stating the amount of his chargeable income and the amount of tax payable by him, and informing him of his rights under the next subsection.
(2) If any person disputes the assessment he may apply to the Commissioner, by notice of objection in writing, to review and to revise the assessment made upon him. Such application shall state precisely the grounds of his objections to the assessment and shall be made within fifteen days from the (late of the service of the notice of assessment:
Provided that the Commissioner upon being satisfied that owing to absence from the Colony, sickness or other reasonable cause, the person disputing the assessment was prevented from making application within such period, shall extend the period as may be reasonable in the circumstances.
(3) On receipt of the notice of objection referred to in subsection (2) of this section, the Commissioner may require the person giving tihe notice of objection to furnish such particulars as the (Commissioner may deem necessary with respect to the income of the person assessed and to produce all books or other documents in his
AnNTIoGUA. 48 Income T a. No. of 1967.
custody or under his control relating to such income and may summon any person who he thinks is able to give evidence respecting the assessment, to attend before him, and may examine such person (except the clerk, agent, servant or other person confidentially employed in the affairs of the person to be charged) on
oath or otherwise.
(4) In the event of any person assessed,
who has objected to an assessment made upon him, agreeing with the Commissioner as to the amount at which he is liable to be assessed, the amount so agreed shall be the amount at whidh such person shall stand assessed, and the assessment shall be confirmed or amended accordingly:
Provided always, that in the event of any
person who under subsection (2) of this section, has applied to the Commissioner for a revision of the assessment made upon him failing to agree with the Commissioner as to the amount at which he is liable to be assessed, his right of appeal to the Appeal Board and to a Judge under the provisions of!this Ordinance, against the assessment made upon him, shall remain
ADDITIONAL ASSESSMENTS. Omissions and 60. Where it appears to the Commissioner
may be that any person liable to tax has not been assessed,
rectified. or has been assessed at a less amount than that
which ought to have been charged, the Commissioner may, within the year of assessment or within six years after the expiration thereof, assess such person at such amount or additional amniount as according to his judgment ought to have been charged, and the provisions of this Ordinance as to notice of assessment, appeal, and other proceedings under this Ordinance shall apply to such assessment or additional assessment and to the tax
Provided that wh6re any form of fraud or
wilful default has been committed by or on behalf of any person in connection with or in relation to tax, assessments and additional assessments on that person to tax for that year may, for the purpose of
No. bf 19 57. Income Tue. 49 ATIGuA.
making good to the crown any loss of tax attri. butable to the fraud or wilful default, be amended or made as aforesaid at any time.
ERRORS IN ASSESSMENTS AND NOTICES.
61. (1) No assessment, warrant or other Assesswents
proceeding purporting to be made in accordance and other
n proceedwith the provisions of this Ordinance, shall be ings not void quashed, or deemed to be void or voidable, for want by reason of errors therein
of form, or be affected by reason of a mistake, in names and defect, or ominission therein, if the same is in descriptions. substance and effect in conformity with or according to the intent and meaning of this Ordinance or any Ordinance amending the same, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.
(2) An assessment shall not be impeached or affected(i) by reason of a mistake therein as to(i) the name or surname of a person liable; or
(ii) the description of any income; or
(iii) the amount of tax charged;
(b) by reason of any variance between
the assessment and the notice thereof:
Provided that in cases of assessment the notice thereof shall be duly served on the person intended to be charged, and such notice shall contain, in substance and effect, the particulars on which the assessment is made.
62. (1) A person aggrieved by an assessment Appeals tothe made upon him may appeal against the assessment Appeal Board Ba against assess.
to an Appeal Board (hereinafter called the Board) ments, constituted as provided in section 63.
ANT1GUA. 50 [nnome Tax. No. of 1957.
(2) The provisions of subsections (2), (5),
(6), (8) and (12) of section 64 shall apply to appeals to the Board under this section in the same way as they apply to appeals under section 64 as if references to a Judge in the said subsections were
references to the Board.
(3) Notice of an appeal under this section
shall be given in writing to the Commissioner within fifteen days from the date of the refusal of the Commissioner to amend the assessment as
Provided that, notwithstanding the lapse of
such peri )d of fifteen days, any person may appeal against the said assessment if he shows to the satisfaction of the Board that, owing to absence from the Colony, sickness or other reasonable cause lie was prevented from giving notice of appeal within such period, and that there has been no
unreasonable delay on his part.
(4) In the event of any person assessed, who
has appealed against an assessment made upon him, agreeing with the Board as to the amount at which he is liable to be assessed, the amount so agreed shall be the amount at which such person shall stand assessed, and the assessment shall be confirmed or amended accordingly:
Provided that in the event of any such person
failing to-agree with the Board as to the amount at which he is liable to he assessed, his right of appeal to a ,J idge under the provisions of this Ordinance, against the assessment made upon him,
shall remain unimpaired.
Constitution 63. (1) The Board shall consist of such of Board. persons who shall be appointed by the Governor
and shall hold office for such period as the Governor
may think fit.
(2) The Board shall meet as often as circumnstances may require. Three members shall form
(3) The Board shall appoint one of the
members to be chairman and every decision of the Board shall be signified under the hand of the
No. of 1957. Income Tac. 51 ANTIGUA
(4) The Governor shall appoint some person to be secretary to the Board and all notices and documents other than decisions of the Board may be signified under the hand of the secretary.
(5) The Governor may make rules prescribing the proceedings to be followed in the conduct of appeals before the Board.
64. (1) Any person who, being aggrieved Appeals to
by an assessment made upon him, has failed to Judge against . assessments. agree with the Board in the manner provided in assemnts. subsection (4) of section 62 may appeal against the assessment to a Judge upon giving notice in writing to the Commissioner within fifteen days from the date of the refusal of the Board to amend the assessment as desired:
Provided that, notwithstanding the lapse of such period of fifteen days, any person may appeal against such assessment if he shows to the satisfaction of a J judge that owing to absence from the Colony, sickness or other reasonable cause, he was prevented from giving notice of appeal within such period, and that there has been no unreasonable delay on his part.
(2) Every person appealing shall attend before the Judge on the day and at the time fixed for the hearing of his appeal:
Provided always that if it be proved to the satisfaction of the Judge that owing to absence from the Colony, sickness or other reasonable cause, any person is prevented from attending in person at. the hearing of his appeal on the day ,and at the time fixed for that purpose, the Judge may postpone the hearing of the appeal for such reasonable time as he thinks necessary for the attendance of the appellant, or he may admit the appeal to be made by any agent, clerk or servant of the appellint, on his behalf.
(3) Either party to an appeal may be represented by counsel or solicitor at the hearing of such appeal.
ANTIGUA. 52 Income Tax. No. of 1957.
(4) Seven clear days' notice shall, unless rules
made hereunder otherwise provide, he given to the Commissioner of the date fixed for the hearing of
(5) The onus of proving that the assessment
complained of is excessive shall be on the appellant.
(6) If the Judge is satisfied that the appellant is overcharged he inmay reduce the amount of assessment by the amount of the overcharge, and if he is satisfied that the appellant is undercharged he may increase the minount of the assessment by
the amount of the undercharge.
(7) Notice of the amount of tax payable
under the assessment as determined by the Judge shall be served by the Commissioner upon the
(8) All appeals shall be heard in camera,
unless the Judge shall, on the application of the
appellant, otherwise direct.
(9) The costs of the appeal shall be in the
discretion of the Judge hearing the appeal and
shall be a sum fixed by the Judge.
(10) The decision of the Judge hearing the
appeal shall be final:
Provided that the Judge hearing such appeal
may, if he so desires, and shall, on the application of the appellant or the Commissioner, state a case on a question of law for the opinion of the Court of Appeal for the Windward Islands and
(11) The Chief Justice may make rules
governing such appeals and providing for the method -of tendering evidence and appointing places for the hearing of such appeals and prescribing the procedure to be followed on
a case being stated:
Provided that rules gooverning such appeals
made by virtue of the Income Tax Ordinance, 6924. 1924, shall be deemed to have been made under
this Ordinance and shall continue in force, so far is the same may not he rendered inapplicable by this Ordinance, until other provisions shall be
made un~d er or by virtue of this Ordinauce.
No. of 1957. income Tam. 53 ATIGtA,
(12) Notwithstanding anything contained in subsection (2) of section 65, if the Judge is satisfied that tax in accordance with his decision upon the appeal may not 'be recovered, the Judge may require the appellant forthwith to furnish such security for payment of the tax, if any, which may become payable by the appellant as may seem to the Judge to be proper. If such security is not given the tax assessed shall become payable forthwith and shall be recoverable forthwith by suit by the Collector in his official name as well as in the manner provided by section 67.
COLLECTION, RECOVERY AND REPAYMENT OF TAX.
65. (1) The Commissioner shall from Extracts frorn
time to time forward to the Collector certified l etobeet to Collector.
extracts from the assessment lists containing the names and addresses of the persons assessed together with the amount of tax payable by each person.
(2) The tax appearing in the lists referred to in subsection (1) of this section shall be payable on or before the prescribed date.
(3) The collection of tax shall, in cases where notice of an objection or an appeal has been given, remain in abeyance until such objection or appeal is determined:
Provided that the Collector may in such case enforce payment of that portion of the tax (if any) whi;h is not in dispute.
(4) Where payment of tax in whole or in part has been held over pending the result of a notice of objection or of an appeal, the tax outstanding under the assessment as determined on such objection or appeal, as the case may be, shall be payable within thirty days from the day on which the objection or appeal was determined, and if such tax is not paid within such period, payment thereof may be enforced under Je provisions of this Ordinance.
iNTIGUA. 54 lw'ome Tax. No. of 1957.
Penalty for 66. If any tax is not paid on or before -o axaent the prescribed date or, in cases where notice of of tax anti
enforcement an objection or an appeal has been given, within of payment, thirty days from the day on which the objection
or appeal was determined, a sum equal to five per centum of the aimo'.t of the tax payable shall be added thereto, and t'e provisions of this Ordinance relating to the collection and recovery of tax shall apply to the collection and recovery
of such sum.
Recovery 67. In the event of any tax or any
of portion thereof not being paid on or before the
date fixed by the last preceding section it slHall be lawful for the Collector in his official name to sue for and recover the tax or such portion thereof as a civil debt in a Court of competent jurisdiction or to issue a warrant under his hand directed to the Provost Marshal of the Colony setting out in the same or in a schedule thereto the several sums due on account of the tax from the persons against whom the warrant is directed.
Provost 68. Immediately on receipt of the warrant
levy on and the Provost Marshall shall proceed to levy sell goods, upon the goods, chattels and lands of the chattels and
lands. persons against whom the warrant is directed
and to sell in the manner provided in section 69 so much of the same as may be required to satisfy the several sums due on account of the tax from the persons against whom the warrant
Saleto be 89. Every sale under this ()Ordinance shall
auction, be by public auction held at such time and
place as the Provost Marshal shall direct, and notice of such sale shall be given in the Gazette for two consecutive weeks before the ,day of sale.
70. The proceeds of the sale shall be
applied to the payment of the tax due and the expenses of levy and sale and the surplus, if any, shall be paid on application to the person
No. of 1957. Income Tad. 55 ANTIGUA.
71. (1) There shall be paid to the provost Commission Marshal in respect of the duties performed ., t by him under this Ordinance a commission at the rate of two and a half per centum over and above the other expenses of the levy and sale on the net proceeds of any sale under this Ordinance.
(2) All sums of money received or recovered by the Provost Marshal as commission shall be paid into the Ti'easury.
72. (1) If in any particular case the Recovery Commissioner has reason to believe that a person a fm who has been assessed to tax may leave the nient of Colony before such tax becomes payable without ein ,the having paid such tax, he numay by notice in Colony. writing to such person demand payment of such tax within the time to be limited in such notice. Such tax shall thereupon be payable at the expiration of the time so limited and shall, in default of payment, unless security for payment thereof be given to the satisfaction of the Commissioner, be recoverable forthwith in the manner provided by this Ordinance.
(2) If in any particular case the Commissioner has reason to believe that tax upon any chargeable income may not be recovered, he may at any time and as the case may require(a) forthwith by notice in writing
require any person to make a return and to furnish particulars of an y such income within the time to be specified in such
(b) make an assessment upon such
person in the amount of the income returned, or if default is made in making such return or the Commissioner is dissatisfied with such return, in such amount as the
Comnimissioner may think reasonable,
and may by notice in writing to the person assessed require that the tax be paid forthwith or that security for the payment of the tax assessed be forthwith given to the satisfaction of the Commissioner.
ANTIGUA. 56 Incomne Taa. No. of 1957.
Charging (3) Notwithstanding any of the provisions of
year of this Ordinance if in any Inrticnlar case ie Cornassessment. missioner has reason to believe that tax upon any
income chargeable to such tax may not be recovered, he may at any time(a) by notice in writing to the person by whom the tax would be payable determine a period for which tax shall be charged and require such person to render within the time specified therein returns and particulars of
such income for that period;
(b) make an assessment upon such person in the amount of the income returned, or if default is made in making a return, or the Commissioner is dissatisfied with such return, in such amount as the Commissioner may
(4) Notice of assessment made in accordance
with the provisions of subsection (2) and (3) of this section shall be given to the person assessed and any tax so assessed (in accordance with the provisions of sub-sections (2) and (3) of this section) shall be payable on demand made in writing under the hand of the Commissioner, and shall in default of payment, unless security for the payment thereof be given to the satisfaction of the
Commissioner, be recoverable forthwith.
(5) Any person who has paid the tax in
accordance with a demand made by the Commissioner or who had given security for such payment under subsections (2) and (3) of this section shall have the rights of objection and appeal conferred by sections 59, 62 and 64, and the amount paid by him shall be adjusted in accc.rdance with the
result of any such objection or appeal.
(6) The provisions of subsections (2) and
(3) of this section shall not affect the powers
conferred upon the Commissioner by section 60.
circumstances 73. (1) If it is proved to the satisfaction under which of the Commissioner that any person for any year repayment .
mnay be made. of assessment has paid tax, by deduction or otherwise, in excess of the amount with which hlie is
No. of 1957. Iorne Tax. 57 ATImUA.
properly chargeable, such person shall be entitled to have the amount so paid in excess refunded. Every claim for repayment under this section shall be made within six years from the end of the year of assessment to which the claim relates. The Conmmnissioner shall give a certificate of the amount to be repaid and upon the receipt of the certificate the Chief Accountant shall cause repayment to be made in conformity therewith.
(2) Except as regards sums repayable on an objection or appeal, no repayment shall be made to anly person in respeat of any year of assessment as regards which that person has failed or neglected to deliver a return or has been assessed in a sum in excess of the amount contained in his return:
Provided that he has received notice of the assessment made upon him for that year, unless it is proved to the satisfaction of the Commissioner that such failure or neglect to deliver a true and and correct return did not proceed Trom any fraud or wilful act or omission on the part of that person.
74. (1) Any person who, for the purpose False stateof obtaining any deduction, rebate, reduction, or ments and
repayment in respect of tax for himself or for any other person, or who in any return, account, or particulars made or furnished with reference to tax, knowingly makes any false statement or false representations, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding two thousand five hundred dollars or to imprisonment, with or without hard labour for a term not exceeding six months.
(2) Any person who aids, abets, assists, counsels, incites, or induces another person(a) to make or deliver any false return
or statement under this Ordinance, or
(b) to keep or prepare any false accounts
Sor particulars concerning any income on which tax is payable under this Ordinance,
ANTIGUA. 58 ./tonme Tax. No. of 1957.
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding two thousand five hundred dollars or to imprisonment, with or without hard labour, for a term i ot
exceeding six months.
account to 75. Any person engaged in any business by
be kept. way of trade carrying a stock in trade in excess
of five hundred dollars or in any profession shall keep in the. English language proper books of account sufficient to record all transactions necessary in order to ascertain the gains and profits made or the loss incurred in each such trade, business or profession, and any such person whe-fails to comply with the provisions of this section shall be guilty of an offence against this Ordinance, and in addition to any penalty incurred he shall be liable to pay any tax to which he may be assessed
under the provisions of this Ordinance.
Failure to 76. Any person who refuses or neglects to
perform nty. perform any dut, required to be performed under required duty. an (lt
this Ordinance shall be guilty f an offence against
Limitation of 77. (1) Pr)secutions for offences under this time for
prosecutions. OrdiMance may be commenced at any time within
two years next after the cause of complaint arose.
(2) The time limited by subsection (1) of
this section for commencing prosecutions shall, where any form of fraud or wilful default has been commniitted by the offender or on his behalf in connection with or in relation to tax, be excluded so as to authorise the commencement of such prosecutions at a; y time within two years from the final determination of the amount of tax covered by the assessment. For the purposes of this subsection the amount of the tax covered by any assessment shall not be deemed to be finally determined until that assessment can no longer be varied whether by the Cornmmissioner, or on appeal by the Appeal Board or by the order of any court.
Governor in 78. The Governor in Council may remitCouncil may
remit tax. (a) the whole or my part of the tax
payable by any person;
No. of 1957. Income Tlax. 59 ANTIGta.
(b) any penalty, fee or charge imposed
for or as the result of non-payment thereof, including any expenses of levy and sale and of commission payable to the Provost Marshal if the Governor in Council is satisfied that it
is just and equitable to do so.
79. The provisons of this Ordinance shall Saving for, not affect any criminal proceedings under any other criminal proceedings.
Ordinance or law.
80. Any person guilty of an offence against Penaties for this Ordinance shall, unless some other penalty is offences. specifically provided for such offence, be liable on summary conviction to a penalty not exceeding five hundred dollars, and in default of payment to imprisonment with or without hard labour, for a term not exceeding ,ix months.
81. 'The Governor in Council may make koles. rules generally for carrying out the provisions of this Ordinance, and may, in particular by those rules provide(a) for the form of returns, claims, statements and notices under this Ordinance;
(b) for the deduction and payment of
tax at the source in respect of emoluments and pensions payable out of the revenue of the
(c) for any such matters as are authorised
bythis Ordinance to, be prescribed; and
(d) for any other matter or thing,
whether similar or not to those abovementioned, in respect of which it may be expedient to make rules for the purpose of
carrying this QOrdinance into execution.
(2) All rules purporting to be made in pursuance of this section shall be published in the Gazette and shall come into operation on such publications or at such other time as may be named in such rules.
(3) If any person fails to comply with or contravenes the provisions of any rule under this Ordinance he shall be guilty of an offence against $his Ordinanuc,
ANITGUA. 60 Income Tax. No of 1957.
Variation 82, The Governor in Council may from
Schedule. time to time by Order published in the (azette
alter, vary or in any manner amnend the First
Repeal and 83. The Ordinances set out in the Second
Savings. Schedule are hereby repeald to the extent specified
in the third column of that Schedule:
Provided that all rules made under the
Income Tax Ordinance, 1945 and in force at the time of the coming into operation of this Ordinance shall be deemed to have been made under this Ordinance and shall continue in force until other provision shall be made by virtue of
Passed the Legislative Council this day of 1957.
Clerk of the Council.
No. of 1.9 57. Income Taxv. 6 1 ANTIGUA.
FIRST SCITE DITLE.
Anglo-Egyptian Sudan Australia Bahamas Barbados Basu to lnd Bechuanaland Bermuda British Guiana British Honduras British Solomon Islands British Virgin Islands Brunei Canada Ceylon Channel Islands Cyprus Dominica Falkland Islands Federation of Malaya Fiji
Gambia Gibraltar Gilbert and Ellice Islands Ghana Grenada Hong Kong India
Isle of Man Jamaica Kenya Malta Mauritius3 Montserrat New Hebrides New Zealand Nigeria North Borneo Northern Rhodesia Nyasalandi Protectorate Pakistan Saint Christopher Nevis and Anguilla St. Helena St. Lucia St. Vincent Sarawak Seychelles Sierra Leone Singapore Somaliland Protectorate Southern Rhodesia South West Africa
ktiTIGTA. 62 Income Ta. r 0. of 1957.
Trinidad and Tobago Uganda Protectorate Union of South Africa United Kingdom of Great Britain and Norther Ireland Zanzibar
SECOND SCHEDULE Section 82.
No. & Year Short title Extent of Repeal
7/1945 The Income Tax Ordinance, The whole Ordinance
11/1947 The Income Tax (Amendment) The whole Ordinance
10/1952 The Hotels Aid Ordinance, 1952 Section 11
2/1953 The Income Tax (Amendment) The whole Ordinance
No. of 1957. rnc"ne Tax. 63 AN.TIGUA.
OBJECTS AND REASONS.
The objects of this Bill are to consolidate and revise the law of the Colony relating to Income Tax.
2. The provisions of this Bill are, to a great extent, the samrne as those of the Income Tax Ordinance, 1945 (No. 7 of 1945) as amended from time to time.
3. The following is a summary of the most important provisions of the Bill which are not contained in existing legislation:(a) the Bill seeks to provide that a single Commissioner should be charged with income Tax administration instead of Commissioners as at present; this is in keeping
with modern Incoine Tax lpratice.
(b) A definition of ordinarily resident is sought
to be included in clause 2; this is designed to enlarge the category of persons chargetable to income tax and this to
increase the revenue to be derived therefrom.
(c) Clause 8 (m) seeks to provide that the income
arising from a scholarship held by a person receiving full time instruction at a univerity, college, school, or other educational establishment shall be exempt from income
(d) Clause 10 (2) seeks to make provisions which
are deemed to be more useful than the existing provisions governing relief to hotel proprietors from income tax where licences have been granted to such proprietors under the provisions of section 3 of the Hotels Aid Ordinance,
(e) Clause 18 seeks to increase from $480 to $500
the deduction for residents or British subjects.
(f) Clause 19 seeks to increase from $480 to $500
the deduction for a wife.
(q) Clause 21 seeks to increase the deduction in
respect of children under the age of sixteen years from $288 to $300 and to reduce the deduction from $360 to $350 in respect of children of the age of twelve years and under the age of twenty-five years of age who are receiving full time instruction at any college, school or other
educational establishment in the Colony.
ANTIGA. 64 Income Tax. No. of 19%7.5
(h) In clause 40 the rate of tax upon companies is
sought to be 40 per centum on every dollar of the chargeable income.
(i) Clause 62 seeks to provide for the creation of an
Appeal Board to which persons aggrieved by ssessments made upon them may appeal; provisions governing the constitution of the Board are sought to be made in clause 63. Persons who fail to agree with the Board may appeal
to a Judge.
(j) Important provisions which are deemed necessary for facilitating the assessment and collection of income tax are sought to be made in clauses 72 (3) and 75 which relate respectively to the charging of tax before the
year of assessment and the keeping of books of account.
4. In keeping with the Secretary of State's circular savingram No. 722/55 of the 26th July, 1955, the Bill also seeks to include provisions which are necessary in order that the term Coinmonweaith should be adopted in income tax legislation and seeks to make provisions so that non-resident British subjects and companies would have the same liability to income tax as other non-residents in so far as the chargeability of agents of persons residing out of the Colony is concerned.
W. E. JACOBS,
Attorney General's Chambers,
14th March, 1957.
Printed at the Government Printing Office, Antigua, Leeward Islands,
by E. M. BLACKMAs. M.B3.E., Government Printer.-By Authority 1957.
A, 47/12- -2.57. [Price cents.]
No. 4 of 1957. Land Acquisiion, VISRI N
P. D. MnACD0 AL~ Acting G 'nr.
19th F ~ry, 1957.
No. 4 of 195 A
An Ordinance to authorise the acquisition of land for public purposes.
[BY PROCLAMATION1 Commencement,
ENACTED by the Legislature of the Colony of the Virgin Islands,.
1. This Ordinance may he cited as the Land Short tite, Acquisition Ordinance, 1957.
2. In this Ordinance, unless the context otherwise Tnterpreta. requires, the following expressions shall have the mean- tion. ings hereby assigned to them:"authorised officer" means any person who may
from time to time be appointed as such by the Governor in Council for the purposes of this
person interested means every person claiming, or
entitled to claim, compensation under this Ordinance:
Provided that a tenant by the month or at
will shall be deemed not to be a person interested
for the purposes of this Ordinance;
" public purpose means a purposee determined to be
a public purpose in accordance with the provisions of section 4 of this Ordinance.
Acquisition of Land and abandonment of Acquisition.
8. (1) If the Governor in Council considers that Acquisition ol any land should be acquired for a public purpose( he may, land. with the approval of the Legislative Council, cause a declaration to that effect to be made by the clerk of the Executive Conacil in the manner provided by this section and the declaration shall be conclusive evidence that the and to which it relates is required for a public purpose,
VITOLN Laund Acuisithon. No. 4 of 1957.
(2) Every declaration shall be published in two
ordinary issues of the Ga( "ette and opies thereof shall be posted on one of the buildings (if any) on the land or exhibited at suitalle places inll the oeality in which the land is situate, and in the declaration shall he specified the following particulars relating to tihe land which is to be
(a) the parish or district in which the land is situate;
(b) a description of the land, giving the approximate area and such other particulars as are necessary
to identify the land:
(c) in cases where a plan has been prepared, the place where, and the time when, a plan of the land
can be inspected;
(d) the public purpose for which the land is required.
(3) Upon the second publication of the declaration in
the Gazette as aforesaid the land shall vest absolutely in the Crown, and the authorised officer and his agents, assistants and wvorknieni may enter and take possession of
the land accordingly.
(4) Nothing in this section shall be deemed to prevent
the acquisition of lands for public purposes by private
Preliminary 4. If it appears to the Governor in Council that any
notification land.is likely to be required for any purpose which, in the nild power to nrdwih
enter land.to opinion of the Governor in (Coincil, is a public purpose
and it is necessary to make a preliminary survey or other investigation of the land, hlie may cause a notification to that effect to hbe puitlished in the (Gazette and at the same time in notices to be exhibited at suitable places in the locality in which the land is situate, and thereupon it shall be lawful for the authorised oficer and his agents, assistants and workmen, to do all or any of the following
th'ings:-(a) to enter upon and survey and take levels of any land in any locality to which the notification
(b) to dig or bore int, the sub-soil of such land;
(c) to do all other acts necessary to ascertain whether the land is adapted to such purpose;
(d) to demarcate the land intended to be taken, and the intended line of work, if any, proposed to be
(e) to mark levels and lines by placing marks and cutting trenches;
7mid Vinci I
wbere othevwi. -, Oli- I::i-,,-(,., Pannot lie
completed, the levels or tile hotuidaries or livie
of the \vork demarcated, to) cut down and dear away
any standing crop, fence, Iree or bils1l;
Gf) to do all sueb otlwr lets as may be incidental
to or neco -,sai-y Cor aily ot' the Aoresaid:
Provided tltat---(a) the authorised. officer shall jiot enter intoally
btlildill ,-, or into cir IIPOD Midosed yard, court or
attached to a tellingg house. A t all
reasollAhle hours. nd ex ----pt with the Consent of tile oii llpic)- theponf, Nv;toout previously gi iiig) to) such occupier -,it h-list en (,tax,- -e in NNritin- of bi,;
inteptIon to --tu ci
(b) compensation shall he assessed and paid to
the pen olls jutt'rested ill tile Lind so (.1itered for any or Ill'ItIry re",u Iti"o, to flien, bv reason ,of the of the pooVells conferred by this
section(i) in so far as it rohtte s to land the acquisition of whioli is subsequeiitly (teCDI(-'d to be .)Iqoidtmed under section 9 or abolldoned uIlder 10 of this
Ordinance, is tloou .).h it were compensatioll payahlo undc,! this Ordinance for the w-IltiFition of the I'aild.
Ni) in so far is it rclate, to land the compel.
so iry acq uisiti(Iii (; C which is subsequently ciiinpleted mider ection 3 of this Ordinnijeo. ,vs though it were part of the coniponsation for the acquisition of the Laid.
5. H. nt any th-ne after tile pillication id i notifica- Power to
tion ill ai-cor(him'(7 Nvith ille provi iiw of' fiction 4 of 1 '11 i, v pp] v Jand to pu i p o.,eg, of
Ordillalice. i ( al Opf- i r's I o too ( 'm ( rl lol. in I 'oulwil that the i, (I Uisitioll kmd or solne, pareel of Coe hind to which it r furs should INith(,ut
b( 'C(plired I-lut thl t f,)j. r(I lsojj it i.- to wuitiiig fi r
llutlo, -, n inlll -di tto- de(,hw',t*ieiI to, V;A (.0,cel, it ShA l lit, flIFTM1.1 %lit ing.
E'l\\1111 rov file I') if se(l
to do w)v ('n tj; Lold ( T' palc(d the"oof collected
ANitlj the (Z 'xlli(,h the l'I'd 'I,- ii"w i-do'd k be plit (ill i6s, aeotilisititin. Illd then'tipi'll the Olitllcwi, (d police Illay
With 1he extTlltio;l of "he wol-k:
Provided ffi;lt cim,,pei;satii)II sh-111 be ji"'id to tile persons imu'--tod for anY letvoll d;:inugk1 or injury resultiii"j to tilem by r-as()TI d,' i llv I pow(- vs
conferred h.v dli soo ifm :oml s1h,111 I z, in tile
sailie -ovay is for !wtual (UAlm4ge 01. injill.
resulting froin the exercise of the powers c(Infel-red by section 4 of tlli Ordinance.
VilRiY 4 Laid Acquesiion. No. 4 of 1957.
Authorized 6. (1) As soon as any declaration has been published
officer to treat in accordance with the provisions of section 3 of this with 1md- Ordinance, the authorised oflicer shall. without delay, owner, enter into negotiations (or further negIotiations) for the
purchase of the land to which the declaration relates upon reasonable terms and conditions, and by voluntary
agreement with the owner of the land.
(2) It shall not be necessary for the authorised officer to await the publication of the declaration before he endeavours to ascertain from the owner the terms and )nmdlitions on which he is willing to sell his land, but no negotiations or agreement shall be deemed to be concluded unless and until the conditions of sale and acquisition have been approved in writing by the
Demarcation 7. (1) As soon as may be after any land has been
of land and acquired comipulsorily, the authorised officer shall, if the issne of notice land has not been demarcated or if it cannot be identified of acquisition by reference to any plan, cause the same to be demarcated,
and he shall also issue a notice of acquisition in accordance
with the provisions of this section.
(2) Every notice of acquisition under this section shall(a) state the decision of the Governor in Council to acquire and take possession of the land compulsorily;
(b) contain the particulars which, in relation to the land, were included in the declaration provided for by subsection (2) of section 3 of this Ordinance; and
(c) require all persons interested, as soon as is reasonably practicable, either
(i) to appear personally or by attorney or agent before the authorised officer to state the nature of their respective interests in the land and the amounts and full particulars of their claims to compensation in respect of those interests, distingishing the amounts under separate heads and showing how the amount claimed under each head is calculated; or
(ii) to reLder to the authorised officer a statement in writing, signed by them or by their attorneys or agents, setting forth the like matters.
(3) The authorised officer shall cause a copy of the
notice of acquisition to be served, either personally on, or by post addressed to the last known place of abode or
No. 4 of 1957. Land Acquisition. 5 a
business of, every person who is known or believed by the authorised officer to be entitled to compensation in respect of the acquisition, and whose whereabouts are known to the authorised officer:
Provided that where the whereabouts of any such person are not known, the authorised officer shall cause copies of such notice to be posted on one of the buildings (if any) on the land or exhibited at suitable places in the locality in which the land is situate.
(4) Any person who, without lawful authority or excuse, removes or destroys any landmark placed, or removes or lefaces or destroys any notice posted or exhibited, by the authorised officer ill or upon the land or any building thereon in accordance with the provisions of this Ordinance, shall be liable. t summary conviction. to a fine not exceedliug twenty pounds or to imprisonment for a term not exceeding three months.
8. (1) The auth, rised olier may, by notice served Authorised personally, or by post addressed to the last known place otticer may reqrure' inof abode or business of the person concerned, require the formtion as to r'e~ r th forrrfie as to
owner or occupier of, or ony person interested in, anly interests in land, or in any part thereof, in respect of which a latnd. leclarati m >r a notitication has been published in the (, 'lle under' section 8 or section l 4- respectively of this Ordinance, to deliver to him within a time to be specified in the notice, being not less than Ltwenty-one days after service of the notice, a statement in writing containing. so far as may he within hiis own knowledge, tie name of every person possessing any interest in the land, or any part thereof, whether as partner, mortgagee, lessee. tenant or ttherw ise, and the n ature of such interest.
(2) Every -person \who is required to make and deliver a statement untler this section and who, without reasonable excuse, refuses to make or deliver such statement, or wilfully makes any such statement which is false or incomplete in any material particular, shall be liable, on summary conviction, to a fine not exceeding tweitty pounds or to imprisonment for a term not
exceeding three months.
9. If, within three months after entry shall have Claim of been made on atny land unmider the provisions of section 4 person inof this Ordintrance, such land shall riot have been acquired terested to haveland
or abandoned, anYv person interested in the land or any acquired or part thereof may serve a notice on the authorised officer abandoned. requiring that the acquisition of the land or part thereof be completed or abandoned, and, if within one month thereafter, the acquisition of such land or part thereof be not completed or abandoned in accordance with the pr'oviSions of this Ordinance, the acqnisitiou of thu land or part thereof shall be deemed to have been abandoned,
V mw I "1 6 II(Nod Acfp i,,,ition. No. 4 of 1.9,57.
Abandonment 10. (1) At any timie before -uuy Jaud has been
of acquisition. acquired compuIs()-rilV tile I'da
published irk tho Owt the intended
acquisition of such huid is al-,;,mdoned.
(2) When tile acquisifioii of any lan(I i,, aNaudoried in accordaric- with tho prwvi :Jotis ol' this section. i)r is deemed. to lwv lthamlom-'d lulder section 1) of fl!io"
Ordirlance, aiv ot)iol-w )sMimi ;), yuhle I)v irtiw of this Ordiiiance ill Is ,essed as
though it-wiis c()mpet)satiou p yalllle im(lertl6s Ordillalwo
foi- the acqulisitiori of lond.
3) NO 001111),'MS116011 -ludi, Ue payable ill ally Cise ffr loss of hargaiti or trio- tkttna ,es 1*(-,r 1weach of cmitract.
Appointment and -'FIjv,?vrA of B,,,,ard of Ass,,:--ssment.
Determination 11. (1) All questions, and Iaims relatillg, to 1.11P
of questions by payinelit of col-Ilp('rks-Oti( n under !I is Ordillm-1cf, alld t,(, Board of -whol"Illel;c Amli. save 9S is
ARsessment. t I a 1)1
heuciuafter pi-ovided, w iihijiitt( d to i Boord fd! Asse,;Sment to be appointed ill earh ca- tl i,, aco -ordolwe -,vith the
provisions of section 12 of tfiis Ordiii:ojeo.
A Bom,41 - iiwjit skall IkaNc- ill]] pw, or to assess, alvard an'd Ip, )r iwl colllpz watiom ill Iwll ca'cs,
in accordance with th- provisior)s of thi' Ordimilwo,
Appointment 12, (1) As soou. t, it 1)(--o!)ik-,,,, pieces 4 iry to (if) So
of Bourd of the Goveruor shall cause a R,,int of Assel_,sj ierlt (hereffiAssessmei3t. after referred to as ** ki 13(mrd or the B )zu-4 ") to be
(2) A Board for the, 1-)urpo,, es of this Ordinarice, shall in every case be eoustituted of --(o ) a Jud,,,u of' the supvoim, (7ourt, wilo shall be the Chairmati of the i3oird (herehiafter referred to as the Chairma it
a memh r !I) ho, ilppohitod 1) tht (lovernoi
(c) a triernfier to 1)(, nonjimitod by the owner of ti-je laml too lti, w(pilreo:
Provided fliat il o v c jse the Go,,(,mor i,;
satisfied that tile oiler of tho ]:m(i 11"o-', refused to exercif,( hi, riubt 0) ilomiwitp im 1111wr I r ())(! Hourd. or 11 1.4 wirealsomthly deployed liomimitiml. or Whore tile
JI(.1'solis illterosted in thf, IIIII(I Nive fueled to tlp()rj.
Such 11(nm illatioll, tho rder ill vritillg, Irk:1V
dirop" thf, Cll tirlmoll 0) with tile 111411111'.N,
by t1he owner, and in such Lhe board shall be
&ptued tv J)Q lpvftjkll ckviistitmed without, the Ivesencip
No. 4 of 1957. -hand Arqeti-ion. 7 VTRGTN
I S ,A NDS.
of such Inenlber, atid, if there is ally difl~eren( e of. opintion as to thimoulii~t oftniii~tinll that1. should be iiwiirded. the decision of the Chilrman shall be deerned ti, he tile decision of tile Board.
13. (1) Itpoti the afppoiiitiuel~t of t 13oard, or where IXocments, proceedings lire takent beforeC a AMagisitrate for the dotetIi- 'to. to be nation of ally qilestiol relating to the Jiayllwito o til Botiard coli'tolsiition the authiorised Ihficer siimdI forward to fte Chai rmin. oF to the M;Lagistrat(e. as the case maty he, those of' the fohlowillg documents anid particulars which relate to the acqulisitiol[ or the ititetlided acqunisitiion of the land, as thte case niay be
(ey) :t cop 'v of' ally in tificatioi and declarationWhich 1i18s bcell pub~lish~ed in tile Uaizef U:
(b ) "I copy of thle 01 Itice Id acI tilsitai~i;l
i\, ) a copy of any nlotice issued orP reci'el by
(d) it copy If all stiltIoi elitS4 received by h inl in
Ci lli1plialci with anly no1 tice is1iled I yi hill I
(C) the tiinies al, addresses If 1.110 perl5(Itj
wxhorn the alitlolisell officer has relisili tol believe ire
l titerosted iln then laid; mid,
(f) it op of tin re[port. requliredt by thii
(2) The r0eport11 to he ,;llit tol tile HIoard shall state thle opiniioii oif thie aitthorist'd officer, aid~ his rpasitns for such op.iinl, liiil eachi of the following lilatters-to) what is a fair and1( proper description Of thle
fitlil aiirll'i, itiolldillg particulars of ally buildiiig,
/h) the iipproxi mate acreage of tile hind;
(c) the value lif the land for the purposes of
coIillpejisat'u u lltnder this, Ordiniance;
(d) I Ill aioujat i f provisional ciilupenisat ion
which siloubli be paid for tile land. including ally (talage 1 (lyilble ill respect (If entry into possi5~on,
(e) fitn apportionment of the provisional eonipensatil Il alttlong the persoins interested i the lanjd, ill,
respect (if' their interests.
(3) The aim risedoffiucer, ill Nssessing tile amount (if wtfy Comlpenlsation for the purpose of a report tinder this scetlon, shall hav, regard to the misse presceribedl by this Ordinlance wh-i-ch may and may not be taker, into conside.raion in a8sepsbI4i compensation.
VIRGIoN 8 Land Acquisition. No. 4 of 1957.
Inquiry by 14. Where a Board has been appointed under this
Board. Ordinance, the Board shall hold an inquiry at a place,
date and time to be fixed by the Chairman, of which not less than fourteen clear days notice shall be given to the parties concerned, and every such inquiry shall be
conducted in public.
Procedure at 15. The procedure at an inquiry before a Board, inquiry, the summoning and remuneration of witnesses for attendance thereat, and all questions incidental to the inquiry shall be governed by the provisions of the laws for the time being in force relating to civil proceedings in the
Provided that in the case of any doubt arising on any question of practice and procedure the same may be
settled by the Chairman.
Power of en- 16. The Board, or any person authorised by them try for purpose
of injury e may at any time before, during or after an inquiry under this Ordinance, enter upon and inspect any land for any
purpose connected with such inquiry.
Award of 17- (1) At the conclusion of the inquiry the Board
Board, shall decide upon the claims for compensation and
apportionments submitted to them and shall make an award under the hand of the Chairman who shall cause
the same to be filed in the Supreme Court.
(2) The decision of the majority of the members of
the Board with respect to the compensation to be paid shall be deemed to be the decision of the Board, and, if all the members of the Board differ, the mjean between the amount decided upon by the Chairman and that one of the amounts decided upon by the two other members of the Board which approximates most nearly to the amount decided upon by the Chairman shall be deemed
to be the compensation awarded by the Board.
Cap. 25. (3) An appeal shall lie against the decision of the
Board and for the purposes of such appeal the decision of the Board shall be deemed to b a final judgment or decision of a Judge of the Supreme Court sitting as a Court of first instance within the meaning of section 3 of the
West Indian Court of Appeal Act.
Determination of Small Claims for Compenation.
18. (1) Anything in any law to the contrary
Procedure notwithstanding, in any case in which the compensation where im claimed does not exece(d two hundred and forty dollars for colIpeIolation d(snot and in any case in which, the compensation claimed does exeted certain not exceed four hundred anl eighty dollars and, in the amounts, latter case, the parties agree in writing to the settlement
of the claiu by a Magistrate, th amount of the compen.
No. 4 of 1957. Land Acquisition. 9 vim
sation to be paid in any such case shall be determined by a Magistrate.
(2) It shall be lawful for any Magistrate, upon the application of either party with respect to any question of disputed compensation in either of the cases mentioned in subsection (1) of this section, to summon the other party to appear before him at a time and place to be named in such summons and to hear and determine such question of disputed compensation.
(3) For the purposes of any proceeding under this section(a) the procedure to be followed thereat, the
summoning and remuneration of witnesses anid all questions incidental to such proceeding shall be governed by any law for the time being in force relating to the recovery of claims under two hundred and forty dollars before a Judge of the Supreme Court and all the provisions of any such law shall apply netatis nutandia to any such proceeding;
(b) the provisions of sections 16, 19. 20, 21, 22
and 25 of this Ordinance shall apply with such verbal alteration (not affecting the substance) as may be
necessary to make the same applicabhi.
(4) An appeal shall lie against the determination by a Magistrate of any question of disputed compensation under this section in like mainer as if such determination was given in the exercise of the summary jurisdiction of a Magistrate in a civil matter under the provisions of the Cap. 61. Magistrate's Code of Procedure Act, and for the purposes of such appeal the determination of the Magistrate under this section shall be deemed to be a decision of the Magistrate within the meaning of section 172 of the said Act.
Provisions governing Assessment of
19. Subject to thile provisions of this Ordinance, the Rules for
following rules shall apply to the assessment and award assessment of of compensation by a Board for the compulsory acquisi- compensation, tion of land(a) the value of the land shall, subject as
hereinafter provided, be taken to be the amount which the land, if sold in the open market by a willing seller, might have been expected to have realised at a date twelve months prior to the date of the second publication in the Ga(ette of the declaration under section 3 of this Ordinance:
Provided that this rule shall not affect the assessment of compensation for any damage sustained by the person interested by reason of severance, or by reason of the acquisition injuriously affecting his other property or his earnings, or for disturbance, or any other matter not directly based on the valug
f the land;
V'RGTN 10 Ltand Ai'qii/iot'. No. 4of 1057.
(1)') the special suitablilit~y or adaptability of the llil 1 i an) piil'se n i lt be tak~el in to 'w~ll nI if that puirpose, is a purpose to n hieli the land could bei appli d imly in. pulrsna lee of Statt utiry powers, i) for which there is no market apart fromi thle special needls i d a pat-ticuilar piirc..Ior or the, requirements of anyl Goivernmenlt (!eliartieiit;
(r) whlere thle valiie of the, land1( 15 itireased 1Itv reason of tile Ilse~ tilinci if or of ;m \V fplch)i, i thelOV(, in a man ncer wlioih cilad be0 restrinedl 1)'v any court. ti' is cl iitra v too la\\,, ori is dletrineI i tll to ti e health of the inmates of tOc promises im' to public health, the amount of that increase shal nt le taken into account:
(di) where laud- is. anil but for the comipiulsoiry acquisition -\i oul contiii e to Ile. olevt ted toita piirIplso o uh i anatuire tnat t h ore is nil geiorcid demand or market fi ii land( for that till ipie, the omnpemaOi5~tiolll miay, if the Board is satis bed th1at reinistatemenllt iii somne other place is bmm, fide 1 itelliledlb hi sse do tile basis of tile leasuln il~e coAt of CIn iValeilt reinstatement,
(e) no allowance shall f e mladie in account of(i) the aci mum tioll heinog Comlsr ol rIi the dIegree' of uirgenlcy ir Ilecess.,ity which has led tio the aejliniitiiin:
(Hi) iflV (hsilclinatii of tile personi interusted to part with the land acquired; (iii) ainy d damage sindainied 1 I the person interestedl wViti'l if caused0( li a p private person, wi Ii not render such person
tiv) any clainIage, ilot hi il in the nature of dep rivation of or inuterference -with all casement. servitulde or legal right, which, after the timne oif avv~arding coinpeiisatitii. is likely to he CH105(0 bly or- ill cmlset'lf c o11CClf the use to w-bich the land accinuired will he put: Provided thlat llithlillg IleviSillshl p rej indire( aniy clam 111111r tllis Ordinance for iaage simi seqnentl y sustained in COlisequence ofl tile use to which the land acquired is pnt:
()any incroJ'es ti tile value of tile land acquired likely tol accruie from) the use, to wVhichi the land acquired will be put:
(vi) any outlay or irnlrilvemolilt of such land which aa been rnatide. conmiened. or effected within t-welve ri-oths before tho publication of the declare,
-No. 4 of 195T. Land Ac.olaii1lion. VIRGIN
tion under section 3 of this Ordinance, with the intention of o-libancing the coutpeusation to lie awarded therefor in Ole event of smeli land beitig acquired for pliblic purpose'.
20. As to st!vt rancf-, compensation inuy be assessed Spiocial rulL as on tht, fw)ti: g that wiv sp( cified works. crossings, or to 'everance. ACI(X ss ; i4 I'll ed to on b, hall ()f Hie Gt)vervor shall be erected, jirovid- !, a-Ntl aTtwed, alid imv sm'll phall k ledkit, !d ilifit wvililg mlil he si ,nied 1:ix ihe Chairiii.-m wnil stmil be vi-ilid and effectlial and hinoling ou file, parties.
21. jlo, ird. iii iixardiiig comptnsati(iij, nuly Tiltortpt
,okl thi-Tolto iili -rot at the rat( of fum, p r centum per iwilim'' cAk!,ulatt([ from the (late upoii which tile aw jior id otlic"v 43!t(-led i;lto (if die latid
ae(j1m-(z-1 m0ii fl), dilte 0' (iw J)A Ilil(Ijt Of tlie c0l1]vtlls-,ltion aNvarokd hY the Bourd.
-, J) Tile ftfflcer Jmii pit lo, the
ekilli;mt Ow r( ;u;o11;d)lt1 hy him it) or abollf o(>-ts.
fit,, pr parati-o ;m,! uhmi8sion of his claim, miles tht, Cilairilmil cmlsitlkl tluit I lit, claillimil has foill fl to put forward 1, lorlilier chilli mrillill a time aft('r tho
iservico of tilt, witioe undf r w-cLion 7 of this Ordimilice or that fill, claim ptit fi)rx%-,rd i,-) grossly v oxco,, sivf- or ifiat lie !rls lle,,-Il it partX It) sollie doco'it ol I'llauti ill respo'et of his claim.
("?) Sllhjeet 14) tilt, provisiow3 id, subsoeti(,rl (1) of' this sectioll, wh"ril 211 UlWolidOilmal oift r ill writill of allY an'loullt ,is ct )1lip2 nsaiik ii li ih rmwli to any vltimant by or on b -half 4 the allthowied officer and the smlii a-wardett iis compensation dok s not exceed the amount offered, the Chairman shAl. miles, for special reasons lie thinks it, I)ro))(-r wt to (to so. ord-r tilt) claimarit to bear his own c-()sts ill of to pity tht, costs (if the auttiorised officer so f tr as I lif cost of the aut1lorised officer Nvere hicurred after the offer was imide: and. whore tilt, claimant hit-,, failed to put forward a. proper churn in sufficient tinle tit owildo tll-e withoviso d oflioer t ) it proper
ofyr, tht" f tre-o:llo, jtvt) iAools Olis, 4ec'i"11 zhall apply as if ;ill ullComiitiomil 1-i-ic been inade by or oil
behalf 4 Hie. aulliorised nfficr at tho timo ill the
.pilJon of tile lloitrd ;, proper claim f-fliould have beell put forward wid tho. clitimant has l)-en awarded it sum not exceeding the amount of such off--,r.
(3) to tile pr( Visiolls of' slibsectioll (P) of this
sectioll, wilt-re a ("!aimmit hati madt all iinconditiomd offer iii -writiil- to tecopt ;mv itmotlolt ;is cctm pe 11",%l t ioll and lvt prit. forw;'I'd t proper elkiinl ill sufficiol)t tillw to euftblta tlio ;oalwiisod iffie r to m.,Ak.-- it p),"per i4yer, alod the sum ax--:ml(,d is quol tl or exceelb that anionlit, the
LairTuall sball, IA11 10M vr sjwla remolls e I
kTG 12 Jrioe Acquisiti Ion. -\o. 4 of 1967.
proprr not toi g o. ord-r the autilorisedI officer to bear his ilwill (0515 atid to pay Ohw Cost" of tle clon1Int So far as the costs of (,be claimjant xvert, icurred After the offer
(4) Subject to the preceding provisions of this seetion. the oosts shall1 he in the discretion of the ( itairinan who may dirtact to awd hry wkoin andi in what manner those cots or ally' part t herteof shaIll he paid. anod lie may ill ani e ase direct suchi costs to lie taxeid by the Registrar
of the Supreme Conurt.
()The mjode oif enforcing1 any order as to cost,., shall be in the manner prescrile b iiiy the p~ract ice of thte
-(6) Where the Chbairman orders ii eic inimnt to pay tie costs or any part of the cos,,ts of the an ihorised officer, the authorised officer may deduct the tinmount so pa~ able by the claimnan t from the amount of anly colipensition
which may bc payable to bunij.
Absorntee, 23. (L[ Wh-re there is no person Competent to
Owni-trg. alienate land or' to r'eceivye or to j-i Vi a ntett dshie
for aiiy Conpeilsation awarded or WfXV- htL~ er li ers (Ill interesteud in land, by reason oflik obsencee from the Colony and of his not. be-ing represented therein byv a duly amti~so( attorlie'rN, do s Iimt submnit a statement to or appear before, the al itriseti officer as require d hy section 7 of this Ordinance, and where- such person, after diligent inquiry, cannot, hel Iontil. Ote atllorisedl officer may pay the comipensationi into the Supreme Court to the
credit of the person entitled thereto,
(2) Any compensation paid into the Supreme Court by virtue of this s, ctionl miay'N, on thie sulbsequernt application of arty person claiming to be entitled thlereto, he paid out to such person onl the order of a Judge ofi the
(3) All money's paid into the Suipremep Conrt under the provisionsB of this s~ ciion whii ch remnAn unclaimed f or twelve ytgars after such payment shall be tranisferred and paid in to the general reven iii of the Colony, andl
all claims thereto shall be for ever barred.
Coimpensation 24. A person interested inl any land whiich, withto persons out any portion thereof being ciiiiiplsori ly aeyinireil, hsm interested iu been injuiriously affected hr tle erection or comstr net tol adjacent laud, onI land cornpulsmrily acquiired o itt oy Works ill re.-pect oif
which the landi was acquired, shall lbe entitled to co)Inrenlsatio)n in respect of sncli ilijuriolls affection:
Pro ridte I that c oilipeisa tiiil shall not tie poyahile 4U(Jev Lhi sscctiott in respect of auy iinjurious aldectiviA
No. 4 of 1957. Land Acquisition. 1 VIIOT
which, if caused by a private prison, would not render such person liable to an action.
25. (1) If any land shall be comprised in a lease Special
for a term of years unexpired and part only of such land provisions as ito lea sos.
hliall be acquired compulsorily, the rent payable in to leaes respect of the land comprised in such lease may, on the application of the lessor or the lessee to a Judge of the Supreme Court, be aliportioned between the land acquired and the residue of the land.
(2) After such apportionment the lessee shall, as to all future accruing rent, be liable to pay only so much of the rent as shall be so apporioned in respect of the residue of the land, and as to the residue of the land, and as against the lessee, the lessor shall have all the same rights and remedies for the recovery of such portion of the rent as previously to such apportionment he had for the recovery of the whole rent reserved by such lease, and all the covenants, conditions, and agreements of such lease, except as to the( amount of rent to be paid, shall remain in force with regard ti the residue of the land in the same manner as they would have done in case the residue of the land only had been included in the lease.
(3) Where it is shown that the compulsory acquisition of a portion of land comprised in a lease has rendered the residue unsuitable for the purpose for which the land was leased or where in the circumstances the said Court considers it just so to do the Court may rescind the lease altogether, and in such case the lessee shall only be liable to pay the rent due at the date of the occurrence of the circumstances on which the rescission order is based.
(4) Where as the result of such rescission of lease the lessor or lessee suffers any loss or injury he shall be entitled to compensation as hereinbefore provided in this Ordinance.
26. Where any question arises touching the title of Personsin any person to any land which may be entered upon or possession to be deemed
acquired for the purposes of this Ordinance, or touching owners. any estate or interest therein, the p rson having the ostensible possession or enjoyment of the rents and profits of such land shall, for the purposes of this Ordinance, be deemnied to be the owner of the same until the contrary is proved.
27. (1) Every assessor shall receive for his services Feet and such fee as the Governor, on the recommendation of the expenses. Chairman, may direct. of Board.
(2) Tihe Governor may also authorise the reimbursement of the travelling and subsistence expenses incurred by the Chairman and members of a Board appointed oider this Ordinance.
Lam] .4o10,41i'on, NO I or 1957.
I SL AM&
Conveyanc- 28, A 11 1 omomlhlo Oos ts,
in ;, etc, cost-, WCUrr,"l by the o\vti-i-, 4 tiv! ]:ill(] ur per"Olls In!"'reAo4l to be psk I by
authorised th 'rei n for ill Colivi-yulicos, ; ml
officer, traitsmission,4 of any 1:m(li4 m- icquiv( J, ;ill(( of
;ill v out,41aithtm-, of tiv -,nd of (11-Allcilig
evidencii),, imd producing title to siieh lamls, terms alld interest, aod of making mit ,mcli abstracts all,,] attested copies as the aiithorkod oflicer may reqniro, ,shall be paid
by the anthorised officer.
Payment of 2 -. All alnomits which have hooti aNTAr(j(.d bV -Vay
millpell"4atioll of com pew4atitm 1-111(jer this Ordillltllu illcltui'Al',Y iolt vt st t.fo. and (!osts to he pai(i by the outlvrist-d oflicf'r, liod ;ill otllf r
costs, elvm,-, and exviiq- whioli Omit h- ino."rrI-14 m)(1,-tho slithority of thi.4 Ordiiiano-, hidl he I)Ad out of lh
Treasiiry oil the warrarit of thExemption 30. Anyihitig in any 1mv to Ih- coiilravv iiotwithfroill Stamp stanifilg, It() instruillflit ol. flooll Tl) Illt vlati to anv- thin(, dtity ard fem lawflill v (lone under, or for the purp)s s o( this Or(Hnall- sliall be chargeable with any stamp dut.v, rogistration or recording fee.
Limitation 3 1 Eycopt wit], thp app-oval of 010 (30VPrTlOr ill
of tinle Council ill aliv ill Which he cow id l- th-'i i lj!) liee
may othel-Nviso h flone, Ito 01 Jrl !"Ir
may be made im(!er th- movisioll.- of thi I )rdillavwe shmll be f0m itted or eliturtain d tulle"q the saine 'Amll h rmldo within twelve inoollis after t1w (late, oti, Nvhich outry h-ws been made on tho land iifid r sectimi 4 of' Qti! OrdiPanCE, or, if a deeliration has beeit mad- iindov section 3 ( f this Ordinanci-, widdii ti simiko, iwri d aft ,r th, date ;f the
Second public-Miol) of "llch
Assaulthig or 32. If any porsonobstructing (a) assauhs or obstnicts or d(h; -in(] abets miv
officer. person in assaviltiiia or obstructing t1i.e :-mthori
officer or any of his -,Iaellts, assist tnt or Nvorkin-11 in the execlitioll of his Ir Ih-ir duty under this Ordillane""': or
opposes or imp dos tho lawfui -nocitipation or takin- of possessioil of any land im(b r thi. piovi-iotisof this Ordinance,
lie gliall be liable, on quinmary eonvictiwl, to It fillo Ilot exceeding two humir(A -mid foriv dolL vs (it, to inlprimmment with or witliout hard labom, for a torm iiot exceeding three months.
Cap. 91. 33. The Acqttisition of Land Act. the Actinisitioii
141o3g, of Land (Ameridniont) Aot, 19,39. the Acqiiisitioi; of LanI
(Ametidnient) Act, 194 1, file Lalid A(,(;iiisition Avi, 11) 1 1 3/19.53 file, [,find Aoqiiisi-tion (Amendmont) Act, 19,53 "In(! th,
S. R. & 0.
1956 No. 22,
4 of 9.5 7 La?0VI-1TIIN
AC. ot 957 Laa Acoi~iiw.ISLANDS.
amendiments to thet L~r ki ni Act, 1941 [ niI the Land A eq a hi It (A nendimew) A ti. 1,9-53 etfectEd i) tfite Adaptation of Laws Re-gulatioiis. 1956) are hereby repealed.
34. All right,,, powers, acts andi tutics ex,'rciseti valittation. and n ndortak n in t he Colony b y the Go vernor, the Governor in Council, the Le-gislative Couneil, -my Judicial Officer, anly Government, Officoer or any other person whaiteverc in exercise of the power andl authorities purported to have heen vest(-d inl them by the Acts referred to in seottito 33, ntre herebv t-ecitred to have been validily, properly y and lawfullyv d (te miid are confirmed as from the (irue of the exercise of such rights, powers, acts and do ti s and,. the s-aid. Ctvern or, the Glovernor in Council. the Loigishuive Council, mny ,Judicial Officer, ally Goverunmenft Officer or any~ other person whatever as aforesaid are hereby freed, tac,_oi to. diischarged and ii deimiit d as well atgaintst the Qnetkn's dt st Gracious Majt-sty Hier Heirs and Success;ors as against all anim every p-rsol i and~ petrsons whatever. frttm aill lt'gal 1troceedings of any kind whatever, whc-ther civil or criminal in respect of ortn tusequent (o the exercise of any such rights. ptowers. :ti:L andI duties as afoiesnii.
35. This Ordinance shall (-ttin(, into oppratiort oin a Commencedlate to lbc appointed by the Gut verwati by proclamation ment. pnhdshel ill th0 (bszetc.
G. P. ALLSEBKOOK
PassQtId the, Lecislative Council fii s 29th (day of
II. 0. ClaEquE,
Printed'at the Govprnmeilt Printing Offico. Antigua,. Leeward Ilantds.
ltv E. M. BLArMAWN, Government Printer.. -By Autthoritor, 1957.
47/004,S7--670--3.57. [Price 20 cts.]