, 1876-05-20

of their parents, there shall
be paid a duty of 4 p. CT.
From the payment of this
duty Is exempted inherit
anoe not exceeding 100
dollars" "s3. On In.
heritarce to more distant
relatives or to strangers
there shall be paid a duty
Oft p. CT. From the pay
ment of this duty is ex-
empted Inheritance not
exceeding 100 dollars
The Chairman placed : l with Amendments
No l & 2, under discussion.
The President explained the amendments
proposed by the Government. No. l is q mere
alteration in the Danish text, tending to inn
prove the wording. With regard to No. 3 he
stated that the Ordinance of 1896 contains
certain rules which are necessary in order to
specify in what manner the duty is to be d.
vided on the different kinds of property inherit
ed, and the time when the inheritance duty
becomes payable, as also the consequences OF
false declarations. The sam rules are requi-
site in reference to the new duties to be charg-
ed under this Ordinance. The amendment
aims at extending those rules to be applicable
on the new duties, with exception of that In 6.
This latter rule refers to the case, where an
inheritance falls to a person, who dies before
the duties had been collected, and the inheri-
lance deVOlVes to a second party, in which
case the duty is, according to the Ordinance OK
1896, only to be charged on the first inheri-
lance. This rule will according to the amend.
ment be altered, as it is but in the natural
course of things that 10 such a case, there is q
new inheritOr and the law therefore would be
applicable as we'll for the one as for the other
inheritance,
The Chairman would, as the amendment
now explained by the Governor might, In the
place where it is put now, to some extent appear
to come in collision with the amendment
No. 8, if so desired by the proposers of this
amendment, put 5 s 2 & 3 with amendment
No, 3 under discussion together with s ! aud
the amendment thereto,
5th Crownmember (Jars) did in behalf Of
the absent list Member for Frederiksted
(Sarauw) and for himself introduce the amend.
ment No. 3. 1t would not be altering any
thing in the contents of the Draft, but would
make il clearer ; he believed that nobody not
versed in law Technology would be able to
understand the draft, as it stands now, and to
decide when the several dues are to be charged.
Therefore he would recommend the amendment
TO the Council,
The President had no objections to the
amendment No. 3 which appeared to be a
more simple and easier comprehensive way of
expressing the intention of the Law. If this
amendment be adopted, it would be necessary
to make an alteration in regard to the contents
of the amendment No. 9 but he thought il
would be an easier way Of deciding the matter
by placing the contents of No. 2 as a special
new paragraph after s 3; which, if necessary.
might be done by 3rd discussion.
5th Orownmember (Jars) thought the con.
tents Of amendment No. 2 would be super1uous.
as, if nothing be said to the contrary, the rules
of the Ordinance of 1896, which is already
valid law here, would continue to be valid;
there would only be remaining the exemption
in reference to s 6 of that Ordinance, but that
appeared to him not to be Of such Importance
as to call for a special clause. It might, It
we commence repeating the old rules Of that
Ordinance, be found necessary also to re.adjust
the fines. which are certainly very high and
not suited to the times. However, be had no
decided objections to the amendment No. 2.
The President pointed out that the amend.
ment had originated In st. Thomas, where IL
had been adopted by the Colonial COUNSEL.
To bring the law 10 proper form. the amend"
ment had to come In here also.