Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698071117174.pdf (Guyana)
THE PARLIAMENTARY DEBATES OFFICIAL REPORT [VOLUME 1] PROCEEDINGS AND DEBATES OF THE FIRST SESSION OF THE FIRST LEGISLATURE CONSTITUTED UNDER THE BRITISH GUIANA (CONSTITUTION) ORDER IN COUNCIL, 1961 10th Sitting Monday, 4th lune, 1962 SENATE Senate The Honourable met at 9 a.m. Prayers [The Vice-President in the Chair] Present: Appointed Senator under Article 47 (2) (a): the Honourable H. J, M. Hubbard, Minister of Trade and Industry Senator the Honourable of Education and Social Develop- C. V. Nunes, Minister ment M. Khan C. S. Persaud Senator Senator Senator Christina Ramjattan Senator Appointed H. Thomas under Article Senator Anne Jardim 47 (2) (b): Appointed Senator Senator under Anicle 47 (2) (c): A. G. Tasker, O.B.E.
C. V. Too-Chung, Vice-President.

Mr.

I. Crum Ewing-Clerk Mr. E. V. Viapree-Assistant of the Legislature Clerk of the L@gislature.

Senator C. V. Christian- excused.

ABSENT: 1 83 Income Tax 4TH JUNE, 1962 (Amendment) Bill 184 ANNOUNCEMENTS PRESIDENT BY THE LEA VE To MEMBER upon consideration made in Committee of the Bill clause there would appear to be no appropriate whereby in the Senate.
Money Bills may be amended by clause procedure The Vice-President: There is an who is Christian excuse from Senator absent on account of illness.

SITTING OF THE SENATE For myself I can offer no view other than that which you have given, and I express opinion.

with your my concurrence Yours very ( gd) Fenton sincerely, Ramsahoye A ltorney-Genera I".
the sitting last Senator Tasker: May I, sir, ask a Honourable Senators will remember that, when I suspended Monday, it was agreed that we should 8th June, have the next sitting 1962.

However, covered convenient, until today.


dis­ that Friday would not have been and the sitting on Friday, it was subsequently was postponed RULING BY THE ATTORNEY-GENERAL Before 1 pass on to the Order of the Day, and deal with the Second Reading Bill, 1 of the Income Tax (Amendment) from wish to mention the Attorney-General with the interpretation Constitution.
of the Legislature it reads as follows: of Article lt is addressed 69 (1) of the to the Clerk and (Mr. Crum Ewing), that I have a ruling in connection the that, while the ansmg out of that statement?

ruling is quite clear of amendments, of the Senate is that if it wishes question Am I right in thinking Attorney-General's on the question position to oppose or to amend in any way a by Money Bill which has been certified the Speaker Assembly, the only action Bill without of 30 days under the Constitution?
that the only power Senate?

open to it is to delay that for a maximum of the Legislative Is to the amendment available The Vice-Presideut: Tt appears to me that that is so.
PUBLIC BUSINESS "Dear Mr. Crum Ewing, BILL-SECOND READING It appears e 69 to my mind that articl BILL INCOME TAX (AMENDMENT) is borrowed to which you refer contemplate may pass ._ The_ from the Parliament of the 29th May does not of that the Senate ( l)of the Constitution in your letter itself a Money -Bill with an -amendme.nt provision Act.

1911, in which similar and these have not been interpreted that the Lnrds may, by virtue provision.amend Money Bills.
appear th1t the House of Lords cannot nmend a Money Bill without of the privileges (see Erskine 16th edn.

pp.

803 and 804) and the position of the Senate different terms are used to mean only of that it would of the House of Commons May; Parlimentary from that of the House of Lords.

Practice, Guiana could be no in British Indeed iilfringement The Vice-President: will now resume the debate on the Motion for the Second Reading of the Bill -intituled: The Senate ··An Ordinance come Tax Ordinance."
As 1 said previously, to amend the In­ if there are no to speak, I of Section to reply.

At­ been directed 5 of the lncome other Members who wish would like to make a few points before l call upon the Minister tention has already amendment Tax Ordinance, not been referred persons medical allowances This Section to-that are not exempt from tax on or dental expenses, was amended not so long but one aspect of it has or passage for employees.
as provided to the self-employed The provisions of Standing Order 60 of the Sen:ite may not he c'Jmmitted Reading, after the Second and since amendments that a Money Bill provide are 185 Income Tax 4TH JUNE, 1962 (Amendment) Bill 186 the practice of from tax on Now that the ago, in 1952, to legalize exempting civil servants their passage whole Section is to be repealed new Section opportunity employed substituted, l suggesl that should be taken to give self­ a similar allowances.
persons and a to say specifically and necessary, and never be in a position what is reasonable it appears he may consider sary cannot be challenged ment becomes law.

to me that whatever reasonable amount and neces­ if this Amend­ concession.

Employees in high positions receive Tl1e self-employed as well as free passages and pays expense.

expenses.

does not get a free with pay.


The employer or medical to deduct the amount as however, he has to pay for it, and if he big salaries holidays for those passages and is allowed a business person, passage; can afford to pay for it he should at least be exempt from tax.

He should also be allowed medical as a business deduction.

numerous self-employed persons nol earn as much as some employees.

Furthermore, employees ship grants which are not taxable.

Even some high-salaried ships.


but the self-employed person is not allowed There are who do and d ental expenses this concession.

get scholar­ employees get scholar­ Surely the Commissioner of lnland does not need this extra power.

which gives him the right to to Lhe best of his judgment.

It also that the does not examine every Revenue He can use his powers under another Section assess should be remembered Commissioner return before he makes his assessment.
His officers do work sometimes, they, too, will and necessary.

impossible return, Commissioner siders decide what is reasonaqle appear to be to make a true and correct if one has to read the mind of the to find out what he con­ and necessary.
reasonable lt would r and undertakers, Ordinance (j) to provide that in excess of the amount which l wish to refer to Clause 9 of the Bill which seeks to amend Section 14 of the Principal by the insertion of a new paragraph expenses the Commissioner and necessary a deductio n. Section 14 states speci­ fically things which are not to be allowed as deductions.
(a)states reasonable as shall not be allowable considers Paragraph certain referred to Clause 10 it would be of "chargeable income" and it appears to know in which category of Pools Agents, As regards interesting the hazards and fish and shrimp catching will be placed, and how their turnover will be determined.

l have already the definition and "earned income", to me that notwithstanding "Notwithstanding trary", cases for the Courts.
lf it is believed that businesses nipulating Revenue Department Inspectors officers do, instead minimum tax.
the words anything to the con­ will provide many to check their books, as Audit show loss through their accounts, can send out Tax this Section of introducing the Inland ma­ a Section 8 of the Principal Ordinance '·(a) No deduction of domestic respect shall be allowed in or private expenses", reads: in the negative specific l am suggesting which are known and can as described and goes on to name certain items-things be recognized list that follows.
it would be bad Jaw to add a new para­ graph (j) to the list in this section, there is nothing "which the Commissioner reasonable more, the Commissioner and not a businessman, 1J.ad any experience and necessary."

in business specific since in the phrase is a civil servant and even if he he could considers Further­ that "8.

Tax shnll be charged, levied for each year of assessment and upon income of any person for Lhc collected the chargeable year immediately preceding assessment.''
the year of This is the "Basis of Asse5srnent'· as shown in the Arrangement to Chapter 299. ln � I 929 income tax came into operation, and that wa� the of Sections 187 Income Tax 4TH JUNE, 1962 (Amendme11t) Bill 188 [THE VICE-PR�SIDENT] first year of assessment.

Tax was paid on income earned in the previous 1928, and .it has since been year, and assessed -collected on the basis of a person's income in the preceding should become possible in- ' � come tax, nobody would_ be li�ble to pay year.
If it to abolish as a member of the Legislature.

to which I have ting debates most interes listened I find, however, number of misconceptions on which the eloquent of Members have been based, as we proceed that there have been a arguments and so 1 shall deal with these .

Our debate on this Second Reading to of Sec­ as to the com­ Section-a amendment to authorize The proposed of competence the object and reason of the Senate in terms of its and in terms of its powers.
income tax for the year m which the law That is to say, tax on the is abolished.

i ncome of the preceding year will not be collected.

of the hon.

Attorney-General to us this morning and so that is no longer in to find that began with questions petence personnel I am happy, sir, that you have had the ruling present question doubt.
But I am surprised Members of the Senate should cavil at of seeming adequacies this House since it is a feature of the Constitution aware of its limitations cepted our appointments.

We must never forget that this is an appointed House, and as an appointed House, it cannot expect to put its hand into the public purse.

That much for that original basis of it is of P.A.Y.E.
pro­ to make special of tax on collection year, and this but the inser­ to employees only, to the pro­ which is tion 8 destroys for the original assessment.

Because found necessary visions income of tl1e current relates tion of the words "subject visions of apparently to go beyond providing ment.

For purposes will be computed but the revenue by it.

The tax will remain payable for in which that year of assessment, the year question it becomes due.
certain would like to refer to Section Ordinance, original that- it is provided a basis of assess­ tax of P.A.Y.E.

basis, on a different too, that in dealing with the of income tax, we should bear this Ordinance", a simple amendment, in mind.

1 40 of the 299, where is allowed for employees will not lose anything and all of us were well or inadequacies things very clearly question.
Chapter I think, when we ac­ seems to • I to pay tax for more than If this Amendment stand it may be possible to be required one year in that particular employee British to spread the tax_ over a period the whole balance one sum, of two years' which would result tax in one year.

will be demanded of years, in in payment is so assessed and he leaves Guiana or dies, if it is intended year.
If an Those are the points members' Minister to direct sure the views when he replies to which I wish and I am attention, will let us have his to the debate.
a true and with tax shall day in every year person chargeable the prescribed to the Commissioner return of the whole of his income ·'Every on or before deliver correct from every source whatsoever inm1ediately and shall if absent from the Colony give the name and address of an agent residing in.,, for the year the year of assessment preceding there­ It is clear that every person is required to submit to the Commissioner return, and and correct all along.
so required a true that he has been Senator Hubbard (Minister of I would Trade and Industry) like to pay a tribute Senators (replying): to the Senate and to for having produced one of the understand fair Senator on behalf the special (Senator pleading of our who spoke Jardim) of those who do not fulfil their It is, therefore, a little difficult to 189 Income Tax 4TH JUNE, 1962 (Amendment) Bill 190 of submitting Perhaps, obligation return.
statutory and correct tomatic much eloquence the defence charge their statutory it is symp­ that so much emotion and so in of people who do not dis­ could be expended a true obligations.

for the machinations section (l l).

The Government accepts full responsibility of the printers' fair Senator, at large, public for l1J.ving printers' and principal devil and I tender to the to the Senate and to the apology the Government's made the error through the devil.

That deals with the main of the fair Senator.


objection The Commissioner is not all powerful.

and keep you robbed because vided at Section Ordinance as follows: of Income Tax He cannot rob you it is pro­ 73 of the Principal "If it be proved to the satisfaction of that any person for any the Commissioner has paid tax, by deduc­ year of assessment lion or otherwise, ..... , t\1at would meet your point on P.A.Y.E., Slr- We were referred to the definition director".
It service hardship to us that this was creat­ of a "'wholetime was represented on Guianese ing a very grave who had worked and who had laboured service to set themselves directors, if this Section time service to managers themselves or some functionary for this exemption in order to qualify from tax.

were left in, these part­ directors up as part-time would demote or secretaries and we were threatened that .

in excess of the amount with which 11:: is properly entitled shall be in excess refunded."
chargeable, to have the amount so paid that person That is the framework of the tax.

The Vice-President: To the satis­ faction of the Commissioner!

Senator Hubbard: There 1s the to refund which is coJlected on the part of the taxpayer a return, and there is the obli­ obligation to furnish gation on the Commissioner in to him any tax excess of what is due.
While there are Ordi­ in this amending many Sections nance, there are even more Sections in which the Principal provide machinery sir, have administered, ad ministered suggest that all that we seek by this Ordinance is to close those doors which experience has shown remain open to the tax dodger, obligations.
the avoider and I venture well and justly, which you yourself, Ordinance-Sections of social to so information we see that That brings matters which will require It is not al­ me to a point made by and by you, sir, on the in Clause 9 of the words "rea­ in inland revenue some measure to be necessary.

and when we the illuminating by the hon.


Senator Senator Tasker inclmion sonable and necessary", consider provided the experience justifies expenditure ways necessary director phrase "reasonable not new lo the law of British Indeed, Tax Ordinance from the standpoint the standpoint 11 ical has the argument clusion and necessary" is Guiana.

it was a part of the Excess Profits to be tyran- against the in­ of this phrase been justified.
go on a trip for a firm, but this of 1941, so that neither to have a part-time of wishing of novelty service nor from in several "nonsense", We have been charged with pre­ or I should say "a senting of this Sections nonsense", among Ordinance.

First and principal (3) where these is Section is made to subsection {I 0) of a reference Section 33.

That is a typographical error.


The reference 31, subsection should be to sub- exclusively to the Tasker also referred and neces­ and what I have said just a moment Senator phrase "wholly, sarily", ago would apply.

We have to bear in mind that people are always on the look­ out for a way of avoiding tax.
their income Our charming, fair Senator referred "nonsense" us to another Clause 26 where it is said that - in this Bill at 191 Income Tax 4TH JUNE, 1962 (Amendment) Bill 192 [SENATOR HUBBARD] is made at any time " .... any person whether an employee or the holder of an office or a pensioner whom any payment during the year 1963 or any year thereafter of or on account may, of any emoluments and any such person who is required by the within the time Commissioner ..... " specified by the Commissioner so to do shall, to matter, the good far nobler purpose.
and I would have liked to see words put to far better and Then there is Section tion is taken to the proviso as follows: 32.

Objec­ which reads to create "a create a hardship t h al this would on large Jf the Government is en­ a through nonsense" error as it has done, the and she suggested possibly companies.

titled typographical fair Senator "a nonsense" before her.
by misreading is certainly entitled what is put to create a Then, exception was taken to Clause that " .... it shall return within .... ", etc.

1 think that this 31 and its requirements not be lawful for any person to dispute unless he delivers such an assessment true and correct the period provided Clause evoked my friend's most pas­ sionate to the original that it is the obligation to tax to submit a true and correct to the Commission that true and correct date or before a given date.
9.45 a.m. That is why l went to point out of a person liable er and he must submit return on a given pleading.

Ordinance return It is when the taxpayer or the person this requirement.

to to submit a true return, that the to tax, or who may be liable liable tax, fails to perform this legal obligation and correct Cornmiss­ ione1· may assess l1irn.

Some words of Shakespeare of Venice come to my mind, but I do not think I will use them today because they may be a little in the Merchant harsh.
'·Provided that where any fraud or has been com­ any gross or wilful neglect mitted by or on behalf of any person in connection to tax for any year of assessment, an assessment relation be made at any time ... in shall of assessment with or in relation to such year • I, is a question is proposing Here, again, it of fraud.

that the Government assessment may be raised al any time where there has been fraud.

My hon.
My hon.

Friend treated from the English not go to the English will go to the Income Tax Act, 1952, where the following proviso us to a long quotation Finance Act.
I wi11 Finance is provided to Section Act; I in a 4 7: ''Provided that where any form of default has been committed to income tax, assess­ and sur­ :issessments fraud or wilful by or on behalf of any person in connection with or in relation ments, additional charges that year may, for Lhe purpose good to the Crown any loss of tax to the fraud or wilful or made as aforesaid of making attributable be amended default.

at any time."

on that person to income tax for So we have not violated any prin­ law.
or any principle ciple of English of-English-justice.-tt -is-a-pity that my friend had not sought the original secondary rather than the source.

What nonsense to submit a true and correct is it to suggest on a tax­ is created who, having failed to fulfil his that a hardship dodger, obligation by the return, and having been assessed to contest Commissioner, that assessment return!
submitted his true and correct in this We have had a lot of pleading without first having is permitted [ think the next section is Section does not give the power to raise an assess­ 35.This Section Commissioner ment beyond a period of six years, cept in a case of fraud, as l have pointed out earlier.

ex­ I will now deal with some of the points made by Senator Tasker.

predicted that there would be some He 193 Income Tax 4TH JUNE, 1962 (Amendment) Bill 194 revamping of income tax collection.
conseque nces as a result undesirable of the 70¢ rate and the general of the structure I would just like to mention that it does not matter to the Government if the income tax is graded from 6¢, 12¢ and so on.

It would have had to amend the rate of tax either wanted to introd11ce However, who raised that point.

later tax figures are in decimal which are in line with our present up or down, if it a decimal figure.
it was not Senator Tasker Indeed, the in this land and are to come here and make sacrifices and It may turn out that the has been unrealistic ing opportunities anxious in order to answer that challenge go forward.

Government fixing the tax rates; but time will tell that, and the Government will not then be afraid to admit that it has over­ the generosity estimated certain classes have answered about having the word "necessarily" in the legislation, now sees the necessity that word in.
of character in the community.

Senator Tasker's of I point and I hope that he for having put figures currency.

in and of the possibility Tasker But Jet me add that Tasker spoke of skills; in the might have the away some of the But Senator the need for skills, that the tax rates now applicable higher income brackets effect of frightening very people we would like to attract.

Let me say at once that Senator is probably right.


it is not every person who is possessed of a skill who is willing to the advancement community.

developed.

spending change for a while.

It has to spend less on consumer capital get away with that, and people spent as much as they earned on consumer goods for the reason that, as Colonies, they were sources some metropolitan quently.

comes from overseas.

to contribute of a developing is to be of has to of investment for power.
Conse­ which is required it means that the pattern in that community goods.

Colonies If a community managed to goods and more on the capital of my I also wish to say on behalf the hon.

Minister colleague, who is not present, statemen withstanding to change our minds-this t in the Budget Speech not­ we are sometimes of Finance, that his categorical is one occasion.
forced of allowances for it has been a little novel card thrown at no malice On the question entertainment, to find a "thank-you" me, but there was certainly the Senator's the point made.

But very often con­ cessions and a line had to be drawn somewhere.

decided and if it becomes necessary be amended at a later date.
reference are abused, to draw a line at the beginning, the Bill will and I appreciate The Government in You cannot have your cake and is nationally based, of the to the advancement and an enlightened to the needs on the nation, eat it.

You arc either going to have an economy which responding contributing people, middle class ready to make more than the normal in terms of the contribution-normal you are past history of that society-or going to remain forever an appendage of some outside and in self-respect.
power lacking This Government is always receiving from applications for employment Guianese and West Indians overseas, Western Europeans who see the challeng- Another very important point was at Section to be a contradiction, to the fact that out, making a man collect with reference 9 there appeared and that we were, as the hon.

Senator pointed allowance say that this is a valid criticism, opportunity c::irrect Income Tax Bill comes up for discus­ sion later on.
will be taken to amend and the anomaly when a further his I and an only if he did not spend it.

JG.00 a.m.

There has also been a great deal of talk about the requirement person shou Id secure his tax before he exercises his right of appeal.
This matter was dealt with very fully in the Legisla­ tive Assembly, but it may be well if I dealt that a 195 Income Tax 4TH JUNE, 1962 (Amendment) Bill 196 [SENATOR HUBBARD] with it here again, because Members had access of the Senate may not have to what was said in the Lower House.

Section Tax and Social Services Assessment 201 of the Australia Act, l 936-61, Contribution states: Income of tax pending So we have plenty of precedents the securing for requiring appeal.
I think it is also an ordinary of civil jurisprudence principle anyone going to the Court of Appeal on any matter must lodge a reasonab le sum to cover costs of the other party.

that with or affect the assessmenl "201.

The fact that an appeal or not in the mean­ is pending shall reference time interfere the subject income tax may be recovered ment as if no appeal or reference pending."
were of the appeal or reference; and on the assess­ So that in Australia, where you you pay your assessment, are assessed then the appeal is heard, and an ad­ justment of the appeal.

is made after the determination The Canada Income Tax Act, I 96 J, states at Section 51 {I) and (2): shall, within 30 of the notice Gen­ "51 (I).
The taxpayer days from the day of mailing of assessment, eral of Canada any part of the assessed then remaining and penalties tax, interest unp'.lid, or appeal whl!ther or not an objection from the assessment pay to the Receiver to is outstanding.

(2).

Where, in the opinion of the is attempting a taxpayer Minister, payment of taxes, that all taxes, penalties paid forthwith lo avoid may direct and interest be upon assessment.''
the Minister The last main point to be considered of a minimum taxable is the question income.

This has been the subject of m��h controver sy, and it is really sur­ pn�mg that most of the people who most strongly by cl�11n to be affected representations this, only made their a few short weeks ago, and only submitted proof in support of their claim a very short time ago, a matter of ten days or so.
The Government question, amend or continue stands, is examining this and upon determination will as it the Section justifies.

as the evidence J want Members further to take a income.

This where people have here for a number people have by been able to manipulate look at our history, businesses operated of year� and have not been able, according anything to .
thell' books, to produce which would fall within the normal of chargeable definition because has happened arrangement the prices at which they sell what they have produce, gone outside inside.

this has been the case with of the two bauxite here, where our bauxite year after year and there has been no from -to collect income -tax whatever it just has not because the company, income within the terms had a taxable definition.
of the original and nothing It is common knowledg so that all the benefits has gone abroad has remained the younger e that companies operating In the Jamaica Income Tax Or­ dinance, Section 57 states: "57.
Notwithstanding that notice of against of the Appeal Board h.:is been appeal 10 a Judge in Chambers any decision given, and notwithstanding any 01her of this Law, income tax shall provision with the decision be paiJ in accordance of the Appeal Board until the Judge in Chambers or in the event of an appeal being made to the Court of Appeal under section 58 shall of this Law, the Court of Appeal, otherwise So that there is great necessity to have powers to ensure the Government that those who would use our resources­ and in this instance resources.
would not escape paying income tax to this country.

is not a tyrant.

its powers to the discomfiture lt likes to deal suffering of people.

It does not want to use and But the Government irreplaceable whom the appeal is heard, resources­ order.·· before for they were expendable 197 Motion-Fisheries 4TH JUNE, 1962 (Pin Seine) Regulat iuns 198 only with with tax dodgers, but harshly tax dodgers, will get fair treatment.

and the good taxpayer Question put, a11d agreed to.

Bill read a Second time.


Senator Hubbard: I beg to move that the Bill be now read the Third time and passed.

Senate dil'ided: Ayes 7.

Noes 2, as follows: You, sir, did raise a question.

you out, and you will is that you referred have not singled appreciate my reason for not doing so.

My recollection to the possibility that with the intro- .

duction of P.A.Y.E.

a person may be to pay tax for two years in tbat that can if an individual and the required one year.
I understand be the case now, because is about to leave the country Commissioner to pay income tax, he may his intention make him pay what is to become due as well as what is · at present due.

J to can assure you there is no intention operate.

that harshly.

will Government make it easy for the taxpayer.

It must, if it is to get the tax.

has any doubts about Mr. Tasker Mr. Thom1s Mrs. Ramjattc1n Mr. Persaud Mr. Khan Mr. Nunes Mr. Hubbard-7.

Noes Mr. Too-Chung Miss Jardim.-2.


Bill read the Third lime and passed.

MOTlON The next point for consideration 10.15 a.m. per­ for self-employed allowances for employed I submit that we are comparing was allowances sons as against persons.

unlike things when we compare a self­ employed person with a salaried person.
I learned early that it is a logical and I fallacy to compare unlike things, need only draw to your attention radical difference in person whose income is fixed and who cannot expand that income by working extra hours for anyone else, and the per­ son who is free to expand and extend his income at his own will.

the the position of a To sum up, this Senate has made a almost trying subject Tbe S en ate to the debate capable of gener­ ed before this contribution emotion.
to two errors which very striking on a very technical, b ut one nevertheless ating a great dea1 of has drawn attention were overlook to this House, and on behalf of the Government I would the Members on the other side, and you, sir, for the careful attention have given to a complex question, the assistance rendered the Government country as a whole.

I now formally move that the Bill be read a Second time.
which you and thereby like to congratulate which you have matter came and this FISHERIES (PIN SEINE) REGULA­ TIONS of Edu­ Senator which have reached Resources, and complaints the Min­ the Govern­ Nunes (Minister cation and Social Development): In moving this Motion, I should like to state that, in view of the numerous between disturbances fishermen istry of Natural ment decided that immediate action should be taken to prevent these occurrences that the Governor lence and advised should make these Regulations under the Fisheries 1956.
L there­ fore have great pleasure before they flare into vio­ Ordinance, in moving- in terms of "That the Legislature 33 (3) of the Fisheries section J 956 (No.

30), approves (Pin Seine) were made on the 8th day of May, 1962."

Question put, and agreed to.

Regulations, 1962 (No.

8) which Ordinance.

of the Fisheries .Motion carried.

199 Mining 4TH JUNE, 1962 (Amendment) Bill 200 BILLS-SECOND READING MINING (AMENDMENT) BILL A Bill intituled: '' An Ordinance to amend the Mining Ordinance."
Senator Hubbard: This is an in­ stance where the Senate is dealing first with a piece of legislation.

I think it is the first time in the history of this country that, in a two-Chamber Legis­ lature, the Senate or upper Chamber approximating to the Senate has dealt with legislation first.

This is a minor piece of legislation in consequence of the advance of this country and is required constitutional which took place in August last year.
The Mining Ordinance Section has required, 14, that- at to anyone entitling may, with the approval of State, grant a general "The Governor of the Secretary concession soil, and to all metals and minerals, cluding gold, silver, precious stones, mineral and substances of a like nature."

minerals, coal.
minerals, coal.

oil, asphalt, valuable him to the in­ Also, at Section 90, the Ordinance requires that - " All royalties, duty on profits, rent, shall Secretary or under the regulations under this fees, and other moneys payable Ordinance, be paid over to the Financial for the use of the Colony so long as the Legislature of the Colony makes due pro­ vision, for maintaining of the Colony."
-n is no longer necessary for this of to the satisfaction of Her Majesty, the civil list establishment Senate in Committee.

Clauses l a11d 2 agreed to and ordered to stand part of the Bill.

Senate resumed.

Bill reported without amendment, read the Third time and passed.

APPROPRIATION BILL Senator Hubbard: It is my privilege of the of British for maintaining Bill, 1962.

This Bill the supplies the civil es­ Guiana.


It has to move the Second Reading Appropriation seeks to appropriate necessary tablishment been considered as it is printed The debate on this Bill in the other place was quite a long one, and I think the public is generally Government's proposals formally the Bill intituled: move the Second Reading of twice in another and referred familiar here to us.

with the place .

I, therefore, "An Ordinance supplies granted of the Legislature."
to appropriate the session in the current The Vice-President: from the the certificate We have al­ ready received Speaker that this is a Money Bill.

Question put, and agreed to.

Bill read a Second time.

Senator Hubbard: that the Appropriation read the Third time and passed.

I beg to move -Bill, 1962, be Question put, and agreed to.

Bill read the Th:rd time and passed.


ADJOURNMENT and this Bill seeks to to seek the approval of State for the grant of a Government the Secretary mining licence amend Chapter 196 to make the appeal to the Secretary Since no civil list now applies Guiana and there is no Financial retary, consequential that section in moving that this Bill be read a Second time.

is made also.

I have pleasure amendment to of State unnecessary.

to British Sec­ Senator Question put, and agreed to.
Hubbard: The Senate has come to the end of its business now beg to move that the Senate do now adjourn to a date to be fixed.

and r Bill read a Second time.

Adjourned accordingly at 10.26 a.m.