SCHEDULE. 1. Records and Cases in Appeals to His Majesty in Council shall be printed in the form known as Demy Quarto. 2. The size of the paper used shall be such that the sheet, when folded and trimmed, will be 11 inches in height and 81⁄2 inches in width. 3. The type to be used in the text shall be Pica type, but Long Primer shall be used in printing accounts, tabular matter and notes. 4. The number of lines in each page of Pica type shall be 47 or thereabouts, and every tenth line shall be numbered in the margin. BRITISH ORDER IN COUNCIL relating to the Property, Rights and Interests in China of Nationals of the former Austrian Empire.-London, October 9, 1924. (1) At the Court at Buckingham Palace, the 9th day of October, 1924. PRESENT: THE KING'S MOST EXCELLENT MAJESTY IN COUNCIL. WHEREAS at St. Germain-en-Laye, on the 10th day of September, 1919, a Treaty of Peace with Austria (hereinafter referred to as 'the Treaty") was signed on behalf of His Majesty ; 66 And whereas it was provided in the Treaty that the property of nationals of the former Austrian Empire within the territory or under the control of an Allied or Associated State might be constituted a pledge for enemy liabilities upon the conditions laid down in the Treaty; And whereas by "The Treaties of Peace (Austria and Bulgaria) Act, 1920,"(2) it was provided that His Majesty might make such appointments, establish such offices, make such Orders in Council, and do such things as appeared to him to be necessary for carrying out the Treaty, and for giving effect to any of the provisions thereof; And whereas by treaty, grant, usage, sufferance or other lawful means His Majesty has power and jurisdiction in China; And whereas by King's Regulations made under Article 155 of "The China Order in Council, 1904,"(3) and Article 13 of "The China (Amendment) Order in Council, 1907,"(4) it was provided that the Custodian of Enemy Property in China should hold property vested in him under the Trading with the Enemy Acts and under any regulations in China in regard thereto; (1) S. R. and O., No. 1184 (1924). (2) Vol. CXIII, page 69. (3) Vol. XCVII, page 150. (4) Vol. C, page 50. And whereas there is now in China certain property of nationals of the fomer Austrian Empire under the control of His Majesty, and it is expedient to make provision for charging such property with the payment of the liabilities for which it may be constituted a pledge by the Treaty in the manner hereinafter provided: Now, therefore, His Majesty, by virtue and in exercise of the powers in this behalf by "The Foreign Jurisdiction Act, 1890,"(5) or otherwise in him vested, is pleased, by and with the advice of his Privy Council, to order, and it is hereby ordered, as follows: 1. All property, rights and interests in China belonging to nationals of the former Austrian Empire under the control of the Custodian of Enemy Property in China or other British authority under the Trading with the Enemy Acts or the Trading with the Enemy Regulations at the date when the Treaty came into force (not being property, rights and interests acquired under any general licence issued by or on behalf of His Majesty) and the net proceeds of their sale, liquidation or other dealings therewith, together with all property, rights and interests (and the proceeds thereof) which but for their having been vested in the Custodian of Enemy Property in China would have belonged to such nationals at that date, are hereby charged for all purposes for which they may be lawfully charged under the provisions of the Treaty. 2. The property, rights and interests referred to in Section I, or the net proceeds of their sale, liquidation or other dealings therewith shall be remitted by the said Custodian to the Administrator of Austrian Property established in accordance with the provisions of The Treaty of Peace (Austria) Order, 1920,"() who shall apply them for the purposes of the charge imposed by Section I of this Order. 3. This Order may be cited as "The China (Treaty of Peace) (Austria) Order in Council, 1924," and shall be read as one with "The China Order in Council, 1904," and with any Order amending the same. 4.-(1.) This Order shall take effect as soon as it is first exhibited in the public office of the Supreme Court for China. (2.) For that purpose the Judge of the Supreme Court shall, on the receipt by him of a certified printed copy of the Order, cause the same to be affixed and exhibited conspicuously in that office. He shall also keep the same so affixed and exhibited during one month from that first exhibition. (5) Vol. LXXXII, page 656. (6) Vol. CXIII, page 155. And the Right Honourable James Ramsay MacDonald, First Lord of the Treasury, one of His Majesty's Principal Secretaries of State, is to give the necessary directions herein. M. P. A. HANKEY. BRITISH ORDER IN COUNCIL relating to the Property, Rights and Interests in China of Nationals of the former Kingdom of Hungary.-London, October 9, 1924. (1) At the Court at Buckingham Palace, the 9th day of October, 1924. PRESENT: THE KING'S MOST EXCELLENT MAJESTY IN COUNCIL. WHEREAS at Trianon, on the 4th day of June, 1920, a Treaty of Peace with Hungary (hereinafter referred to as "the Treaty ") was signed on behalf of His Majesty; And whereas it was provided in the Treaty that the property of nationals of the former Kingdom of Hungary within the territory or under the control of an Allied or Associated State might be constituted a pledge for enemy liabilities upon the conditions laid down in the Treaty; And whereas by "The Treaty of Peace (Hungary) Act, 1921,"(2) it was provided that His Majesty might make such appointments, establish such offices, make such Orders in Council, and do such things as appeared to him to be necessary for carrying out the Treaty, and for giving effect to any of the provisions thereof; And whereas by treaty, grant, usage, sufferance or other lawful means His Majesty has power and jurisdiction in China; And whereas by King's Regulations made under Article 155 of "The China Order in Council, 1904, "(3) and 1904,"(3) Article 13 of "The China (Amendment) Order in Council, 1907,"(4) it was provided that the Custodian of Enemy Property in China should hold property vested in him under the Trading with the Enemy Acts and under any regulations in China in regard thereto; And whereas there is now in China certain property of nationals of the former Kingdom of Hungary under the control of His Majesty, and it is expedient to make provision for charging such property with the payment of the liabilities (1) S. R. and O., No. 1185 (1924). (2) Vol. CXIV, page 37. (3) Vol. XCVII, page 150. (4) Vol. C, page 50. for which it may be constituted a pledge by the Treaty in the manner hereinafter provided: 66 Now, therefore, His Majesty, by virtue and in exercise of the powers in this behalf by The Foreign Jurisdiction Act, 1890,"() or otherwise in him vested, is pleased, by and with the advice of his Privy Council, to order, and it is hereby ordered, as follows: 1. All property, rights and interests in China belonging to nationals of the former Kingdom of Hungary under the control of the Custodian of Enemy Property in China or other British authority under the Trading with the Enemy Acts or the Trading with the Enemy Regulations at the date when the Treaty came into force (not being property, rights and interests acquired under any general licence issued by or on behalf of His Majesty) and the net proceeds of their sale, liquidation or other dealings therewith, together with all property, rights and interests (and the proceeds thereof) which but for their having been vested in the Custodian of Enemy Property in China would have belonged to such nationals at that date, are hereby charged for all purposes for which they may be lawfully charged under the provisions of the Treaty. 2. The property, rights and interests referred to in Section I, or the net proceeds of their sale, liquidation or other dealings therewith shall be remitted by the said Custodian to the Administrator of Hungarian property established in accordance with the provisions of "The Treaty of Peace (Hungary) Order, 1921,'() who shall apply them for the purposes of the charge imposed by Section I of this Order. 3. This Order may be cited as "The China (Treaty of Peace) (Hungary) Order in Council, 1924," and shall be read as one with "The China Order in Council, 1904," and with any Order amending the same. 4.-(1.) This Order shall take effect as soon as it is first exhibited in the public office of the Supreme Court for China. (2.) For that purpose the Judge of the Supreme Court shall, on the receipt by him of a certified printed copy of the Order, cause the same to be affixed and exhibited conspicuously in that office. He shall also keep the same so affixed and exhibited during one month from that first exhibition. And the Right Honourable James Ramsay MacDonald, First Lord of the Treasury, one of His Majesty's Principal Secretaries of State, is to give the necessary directions herein. M. P. A. HANKEY. (5) Vol. LXXXII, page 656. (6) Vol. CXIV, page 102. BRITISH DECLARATION providing for the Grant of Relief in Cases where Profits arising from the Business of Shipping are Chargeable both to British Income Tax and to the Income Tax payable in the United States of America.-London, November 7, 1924.(1) At the Court at Buckingham Palace, the 7th day of PRESENT: THE KING'S MOST EXCELLENT MAJESTY IN COUNCIL. 66 WHEREAS it is provided by Sub-Section (1) of Section 18 of The Finance Act, 1923,"(2) that if His Majesty in Council is pleased to declare (a.) That any profits or gains arising from the business of shipping which are chargeable to British income tax are also chargeable to income tax payable under the law in force in any foreign State; and (b.) That arrangements, as specified in the declaration, have been made with the Government of that foreign State with a view to the granting of relief in cases where such profits and gains are chargeable both to British income tax and to the income tax payable in the foreign State; then, unless and until the declaration is revoked by His Majesty in Council, the arrangements specified therein shall, so far as they relate to the relief to be granted from British income tax, have effect as if enacted in that Act, but only if and so long as the arrangements, so far as they relate to the relief to be granted from the income tax payable in the foreign State, have the effect of law in the foreign State; And whereas it is provided by Section 213 of the Act of Congress of the United States of America known as the Revenue Act of 1921, that the term " gross income," for the purpose of income tax chargeable under the law of the United States of America, shall not include the income of a non-resident alien or foreign corporation which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organised in the United States; And whereas His Majesty's Government have intimated to the Government of the United States of America that they propose to take the necessary steps under the said Section 18 of "The Finance Act, 1923," for providing that (1) "London Gazette," November 11, 1924. |