Enactments and Approved Papers of the Control Council And
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8 - . DIVISION -- J GENERAL'S PAPERS Pages Approved Paper No, 12 19 the Mission on the Airlines in 2 July 47 72 Paper No. 13 28 Allocation of in Zone July 47 (47) Approved No. 14 26 Transport by in of International Red Cross for the Civilian Population Zones of 16 July 47 (47 158 Approved Paper No, 15 29 of 23 July 47 (46) No, 16 32 Equipment of Plate Mill 6 Aug 47 enst (47)177 Approved No. 17 13 47 37 and of 7 June 47 40 for International Services in 24 Sep 47 1st Paper No. 49 Delivery to Poland of Previously at 28 Paper 12 Sep 54 Parcel Post Service Transit (47)157 1st e NO.. 47 59 for from Plants in P(47) 63 12 47 from in the 198 23 24 Sep 47 73 of the and Restitution the of . Quarterly on and of to be Delivered on 200 No. 26 14 47 86 Report on the Reacted the First Paper 14 Nov 47 from I the Approved 25 Nov 47 97 1 AUTHORITY -Dissolution-- of Insurance Companies the Front Pursuant to Control Council Law No, 2, providing solution and liquidation of the Nazi organizations, the Control Council as follows: I The following insurance companies and their or any company formed as a result of merger with any of such companies, are hereby dissolved and shall be liquidated in accordance with the provisions of this 1. &$en- Ring der 3,De ut's cher Transport Fahr icher - , Deutscho Hamburg; 5, , der t in Ceres, t Gegenseit keit, Berlin. 2 merger or of of in is to be and void ab In any liquidation proceedings any of these be . treated a separate property and assets, of whatever , records, accounts, and archives t o any of the in I shall be disposed as provided i n to IX of this In order t o all of policy holders and other of the dissolved companies in I, the Zone in his own Zone and, Greater the , authorize establishment in respective Zones the Greater Berlin of appropriate of for purpose of over in and in Greater Berlin the and policies and other the The in 1 of this shall, on fron of levied on the of organizations shall be to of of companies dissolved under Article I will bo apportioned the effective dnte of this to each Zone of of Germany to Greater Berlin to rules: 1. policy is considored to be outstanding in that Zone of or in in on the effective of this the insured has his legal or (b) if has already been notified or in the case of Bond, t h e beneficiary has his 3 Liabilities to all other creditors, when established, considered t o be outstanding in that Zone of Occupation, or i n the Greater Berlin in which creditor has his legal domicile on the effective date of this policies and liabilities affecting an insured beneficiary or any other creditor with a legal domicile outside are considered to be outstanding in the Zone of Occupation of or in the Greater Berlin Urea i n the dissolved has its on the effective date of this policies and liabilities will be held separate from all other in Zona of of or in the Greater Berlin until such time as they are finally settled, The procedure for the settlement of claims of persons residing outside in connection with the liquidation of above mentioned insurance companies to be considered by the Control Council. VI 1. soon a s possible after the distribution of liabilities amongst the various Zones and the Greater Berlin Area, all assets from Zone of t h e Greater Berlin other those affected by VIII, of each of the dissolved will be similarly allotted where necessary, to each Zone of Occupation and to the Greater Berlin the value of assets in each Zone and i n t h e Greater Berlin will be the proportion of total of assets of tho dissolved as those established for the distribution of liabilities V. The assets allocated to the Zone of or to the Greater Berlin Area, if it be the domicile, of a dissolved company will be to the under Article IV and appor- pro rata by such between the internal and external liabilities within that Zone or the Greater Berlin and the portion applicable to the external liabilities will be held separate from other assets in that Zone, or in the Greater Berlin until all such foreign liabilities have been settled, balance of assets remaining after such final settlement will then become available for distribution in the same proportions as those established for the distribution of other assets, as i n paragraph 1 of this Article. In the event of the fund so created for the benefit of foreign policy- holders and creditors being insufficient to cover the liabilities to the extent that domestic are covered, the organi- zations to carry foreign liabilities shall have a right of 4 against other organizations formed i n the other Zones of Occupations, in Greatsr Berlin under for pro rata proportion of the no circumstances, shall policy-holders or creditors, who nationals lass f than policy-holders or creditors within The offices, materials and and such other assets of the dissolved be considered necessary by the Zone Commander be allotted, in or in part, the newly established organizations in with the needs of such organi- zations carrying out the operations described in Article of this in this Law shall in respect affect the application of Control Council Law or of any other of the Control Council applicable to the external assets of Insurance Companies. movable and property, assets, records, documents, and archives of the dissolved companies which are not dis- posed of under to VIII of this or in favor of other creditors, shall be disposed of in the general direc- tives of the Control for the disposal of property of dissolved Nazi The implementation this Law shall bo the of the appropriate Zone and in Berlin of tho The allocation of the assets and liabilities of the dissolved shall be made by or under the direction of Zone in Zone the dissolved has its Head Office and i n tho of the Greater Berlin of the These authorities shall present quarterly reports to the Insurance Committee the on the progress of liquidation, 5 The of the will be with the observation of and information on the progress of' the liquidation these insurance and will report to the Directorate on these operations. This Law shall come into force on 6 September 1947 at 1800 hrs. Done at Berlin 30 August 1947 CLAY General Sir Sholto DOUGLAS, of' the Royal Force General of the Union date of publication is 6 September 1947 at 1800 44 Final 30 Aug 1947 7 Amendment to Control Law 13 of Property Paragraph (a) of Article of Ccntrol Council 13 of Property Tax hereby and substituted by the following text: corporations associafions of persons , and estates in Section 1, Subsection and Section 2, where taxable property amounts in to or loss; 2 whero aggregate taxable property amounts t o than 500,000 in This shall come force from 1January 1946 the date upon which Control Council No, came into force. Done at Berlin on 20 October 1947 P. Marshal of the Soviet Union General Do CLAY General ROBERTSON Lieutenant for Sir of the Royal Air date of publication is 24 Ootober 1947 at hours". 54 20 1947 CONTROL LAW NO 60 on, Pictures THE CONTROL COUNCIL The following laws, with all the supplementary and laws, and decrees, are hereby repealed: on the establishment of Provisional Film Chamber die of 14th 1933 I The Motion of 16th February I, abrogation of the laws in Article I shall not; any former laws repealed by the laws which are repealed. 111 This law shall become effective 24 December 1947. Done at Berlin on 19 December Major General for CLAY General General for General Major General for General Lieutenant General of the date of 84 . (47)62 19 1947 12 other persons i n Clash the will be increased by year for each child, after the fourth child. The given by 1and 2, will not be allowed the basic table not be used in those cases the is less than of the tax payable in accord- ance the provisions the in force on 8th 1945, or less than the tax on the annual income in with the wage tables. In such cases, the fax be at of the of the assessed tax computed on law or the current tax, whichever the For incomes of less than 24,000, partly from dependant the assessed income tax shall not exceed the wages tax on the from dependent work plus of the income from other sources. In that taxpayers may be able to the quarterly payments on account due on 20 January, July and October, propor- tionate quarterly tables will be prepared the main basic table for incomes in excess of yearly 1,000 quarterly). Appendix is repealed and replaced the text: Monthly Earnings Tax deductable 0 - 109 - 126 of above 126 - 176 2.92 18% - 226 n 176 226 - 276 22.92 226 276 276 - 322 50.02 322 - 425 61-02 322 425 800 122.82 425 800 330.32 55% 800 1100 - 1300 535.32 1200 - 1600 600.32 2000 825.32 1600 above 2000 the total earnings 1, For more than five children the limit of each braaket, in Class (Married Persons with increases by 33 for each child in excess of the of for and salaries in is reduced by for child, For for Tax Class in the case of 6 children, the should be as follows: 0 - 354 365 368 - 410 For wages and salaries in excess of 2000 per month, the tax for of this Class shall be and in the case of 7 children The table for for other than a shall be calculated follows:- For half- daily and salaries 1/52 of' the monthly scale For daily wages and salaries 1/26 of the monthly scale For weekly wages and salaries 6/26 of the monthly scale For fortnightly wages and salaries 32/26 of the monthly scale.