Proc. No. 8 of 1902. to the amount or value so stated in case it shall appear to the Receiver of Revenue who is to receive the transfer duty that such amount or value is considerably less than the just and fair difference in value of the separate shares. (3) The provisions of the preceding sub-sections shall apply mutatis mutandis to any division of fixed property, or of any lease between spouses married in community, whether such division arises in consequence of the death of one of the spouses, or of divorce, or of an Order of Court. (4) The husband of any woman to whom he shall be married in community of property may have any property or lease standing in the Deeds or other Registration Office in her name removed into his own name without the payment of transfer duty. (5) As often as the trustee of any insolvent estate, in the exercise of the powers by law conferred on him as such trustee, shall refuse to fulfil any contract for the sale, lease, exchange or donation of fixed property belonging to the estate made by the insolvent before sequestration, no transfer duty upon such sale, lease, exchange or donation shall be payable, and such duty if paid before the sequestration shall be returned; and in case of the subsequent sale, lease or exchange of such property by the trustee of the insolvent estate, the declaration of the said trustee may be altered so as to set forth the fact of the previous sale, lease, exchange or donation, and his repudiation thereof. (6) As often as the trustee of any insolvent estate shall elect to abandon any agreement which shall have been entered into by the insolvent for the purchase, lease or exchange of any fixed property, no transfer duty shall be payable upon such sale, lease or exchange: Provided that such duty, if it has been paid by the insolvent, shall not be returned; and provided that the solemn declaration to be made in case of any second or subsequent sale, lease or exchange shall be as nearly as is material in the form marked "J" in the schedule to this Proclamation. (7) As often as any insolvent shall by agreement with his creditors be permitted to retain or take over any of the fixed property or any lease which belonged to such insolvent at the date of the order for sequestration and still remaining unregistered in the name of such insolvent, no transfer duty shall be payable upon such transaction. (8) It shall be lawful for the Governor, upon proof made to his satisfaction that any person acting bonâ fide has made a mistake in regard to the enregisterment of any transfer, to permit such transfers as may be necessary for the correction in the Deeds or other Registration (9) If in any case any person who, having become surety any 14. As often as any transaction upon which transfer duty shall be payable shall be cancelled and rescinded by mutual consent of the parties thereto before transfer made, without part of the consideration therefor having been paid or any valuable consideration given or promised for the purpose of obtaining the consent to such cancellation, the transfer duty upon such transaction shall be remitted in case such transaction shall have been so cancelled and rescinded within six months from the date thereof, but not otherwise: Provided (1) That the parties thereto shall make in reference to (2) That the Governor may in case any such party shall Proc. No. 8 of 1902. Remission of duty when transaction cancelled. Partial remission when transaction consideration paid. 15. As often as any transaction upon which transfer duty shall be payable shall be by mutual consent of the parties cancelled after part thereto cancelled and rescinded before transfer made, then in case any part of the consideration shall have been paid or any valuable consideration shall have been given or promised by either party to the other for or in respect of such cancellation, transfer duty shall be payable only upon the sum so paid, or the value of any consideration other than money so given, such value to be ascertained in manner in sub-section (2) of section 4 of this Proclamation provided; and the owner may on a second alienation of the said property amend the declaration to be made by him by setting forth the circumstances of such previous transaction and of the cancellation thereof. 16. Whenever any person requiring to have any transfer or change of name effected in the Deeds or other Registration Office shall claim to be exempted from the payment of transfer duty by virtue of any of the exemptions mentioned and contained in this Proclamation, it shall be the duty of the Registration Officer to require due proof by solemn declaration if need be of all facts and circumstances by reason or on account of which such exemption is demanded, and he may also require the production of any deeds or instruments connected with the case and tending to show whether or not such exemption ought by law to be allowed. 17. As often as any question shall arise between any Registration Officer and any person claiming to be entitled to any such exemption as aforesaid, regarding the right to such exemption or the extent of that right, it shall and may be lawful for the Supreme Court or any Judge thereof to hear the said Registration Officer and the said person (or any person or persons representing each respectively) as to the matter in question, and to examine the proofs (if any) which shall have been offered in support of the claim to exemption, and to call for such further proofs as may be necessary, and in a summary manner to make such order in the premises as shall to justice appertain. RECEIPTS FOR TRANSFER DUTY AND DECLARATIONS. 18. All duties and interest under the provisions of this Proclamation shall be paid to the Receiver of Revenue for the district in which the fixed property to be transferred or leased is situate, or to the Receiver of Revenue at the place where the title to such fixed property or lease is registered. The Receiver of Revenue shall give a receipt for such duties and interest, and no transfer of any such property, and no registration of a lease or cession thereof in respect of which duty is payable shall be made unless such receipt shall have been produced to and deposited with the Registration Officer. 19. No Receiver of Revenue shall grant a receipt for the amount of any such duty as aforesaid payable upon or in respect of any sale and purchase, lease, exchange, or donation, until the parties shall have taken and subscribed appropriate forms cf solemn declaration as nearly as the circumstances permit, as set out in the schedule to the Proclamation. The Receiver of Revenue may if he think fit require the production of any deeds or instruments connected with the case, and tending to show what amount of transfer duty is payable. 20. As often as it shall appear to the Receiver of Revenue that any agent, auctioneer, broker, or other person acting for or on behalf of any party to a transaction in respect of which transfer duty is payable has himself in his said capacity made and entered into such transaction then it shall be lawful for such Receiver of Revenue to demand and receive the solemn declaration of such agent, auctioneer, broker, or other person as aforesaid either in lieu of or in addition to that of his principal according as such Receiver of Revenue shall in the circumstances of the case deem fit; and the solemn declaration to be taken as aforesaid shall as nearly as may be in the form I in the schedule to this Proclamation. 21. If in any case it shall be made to appear that one of the parties to any such transaction as aforesaid has died or has become mentally incapacitated or has departed from the Colony without having taken and subscribed the necessary solemn declaration, the Receiver of Revenue may either dispense with such solemn declaration altogether or receive in lieu thereof the solemn declaration of such other person as may under the circumstances of the case be in a position to testify to the particular matters to be set forth in such declaration. AS TO SALES TO AGENTS FOR ALLEGED PRINCIPALS. 22. As often as any fixed property or lease shall be sold by public sale the auctioneer shall before or at or forthwith after the closing of the bidding ascertain from the bidder for whom he purchases, and if such bidder shall profess to purchase for some person other than himself then the auctioneer or his assistant shall, in case the purchaser so disclosed shall be approved of, take down in writing the name of such bidder and of the principal for whom he purchases, and until the name of the purchaser, whether the bidder himself or someone else for whom he purchases, shall have been taken down in writing there shall be no sale to any person and the property or lease may be again put up to competition: Provided that it shall not be necessary that the name of the person for whom any bidder shall be purchasing shall be announced publicly to the bystanders if it be made known to the auctioneer and be by him or his assistant taken down in writing as aforesaid. Proceeding where bidder 23. Should any bidder whose bid shall have been accepted by the auctioneer refuse to declare when called upon to do so disclose by the auctioneer for whom such bidder purchases it shall be principal. lawful for the auctioneer to treat and consider such bidder as being himself the purchaser, and such bidder shall in such case be deemed and taken to be to all intents and purposes the purchaser, or the auctioneer at his election may treat such bidding as null and void and proceed afresh as if it had never been made: Provided that the auctioneer having once made his election either to treat such bidder as the purchaser or to proceed to sell afresh shall not be at liberty afterwards to alter such election. refuses to name of Proceeding where 24. If in any case any bidder should declare as aforesaid the name of some person as his principal who shall be taken principal repudiates down as the purchaser and who shall afterwards refuse to accept the property purchased in his name then unless the bidder shall purchase. Proc. No. 8 of 1902. Provisions of sec tion 24 to apply to private sale and to leases, &c., by agent. Auctioneer, broker, &c., to undisclosed principal. produce a sufficient authority in writing from such alleged principal authorizing such bidder to make such purchase for such principal the bidder shall himself (without prejudice to other questions between the parties) be liable to pay transfer duty: Provided that such bidder paying transfer duty shall be entitled to recover the same from his principal in case he shall succeed in proving that such principal did in fact give him authority to make the purchase in dispute. 25. The provisions of the last preceding section relative to agents bidding at public sales shall extend and apply mutatis mutandis to persons purchasing fixed property or leases as agents for alleged principals otherwise than at public auction; and also to persons acquiring by way of lease fixed property for alleged principals where such lease comes within the provisions of sub-sections (2) and (3) of section 3 of this Proclamation. 26. No auctioneer, broker or agent shall take down or &c., forbidden to sell, receive in regard to any purchase or lease of fixed property on which transfer duty is payable the name of any person as purchasing or leasing such property in the manner commonly called and written " q.q." or receive in any other form the name of any person as purchasing or leasing such property for an unnamed principal; and any auctioneer, broker, or agent contravening this section of this Proclamation shall incur and be liable to any penalty not exceeding fifty pounds. The provisions of this section shall also apply to the purchase of any lease where transfer duty is payable on such purchase. Payment of duty when sale or lease 27. If in any case of purchase or lease the person whose name shall have been declared and taken down as purchaser or taken over by agent. lessee of such property shall deny that he gave authority for the making of such purchase or lease, or if for any other reason such person shall decline to accept such purchase, lease or exchange, and the agent or alleged agent shall be willing to take such property for his own individual account, and the vendor or lessor shall consent thereto, no transfer duty shall be payable upon the sale or lease or alleged sale or lease to the alleged principal; but only a single transfer duty as if the sale or lease had been made ab initio to the alleged agent in his individual capacity, and the solemn declarations by law required to be made shall be altered in the manner indicated in the forms marked M and N in the schedule to this Proclamation. Private sales and null and void. 28. Every sale of fixed property made otherwise than by leases to undisclosed auction, and every lease falling under the provisions of subprincipals declared sections (2) and (3) of section 3 of this Proclamation in regard to which the purchaser or lessee shall not profess to purchase or lease for himself in his individual capacity, shall be wholly null and void unless at the time of making and completion thereof the name of the principal for whom the purchase or lease is made shall be disclosed and inserted in the contract which may be made in regard to such sale or lease. Lease of land for 29. (1.) No lease of any mynpacht, claim or right to ten years and more minerals, and no lease of any land or any stand for a period to be notarial, |