LEAGUE OF NATIONS
C.388.1934.I. Communicated to Annex. the Council. Geneva, September 14th, 1934.
PROTECTION OF MINORITIES.
APPLICATION OF THE GERÎLAN-POLISH CONVENTION
OF MAY 15th, 1923, RELATING TO UPPER SILESIA
Sixteenth Petition from the Prince of Pless dated September 5th, 1934, concerning the measures teken in his case by the Polish Authorities.
(See documents C.227, 0.227(a), 0.227(b), 0.235, 0.249, 0-252, 0.252(a), 0.269, 0.273, 0.273(a), 0.284, 0.288, 0.294, 0.29 6, 0.296(a), 0.303, 0.305, 0.306, 0.306(a), 0.349, 0.349(a), 0.351, 0.373 and 0.381.1934.I .)
Note by the Secretary-General
The Secretary-General has the honour to communi cate to the Council the English translation of this petition, the French original of which was communi cated to the Council on September 7th, 1934.
To His Excellency M. J, Avenol, Secretary-General of the League of Nations, Geneva. Geneva, September 5th, 1934. Sir
In a letter dated August 22nd last the FUrst von Pless had the honour to transmit to you certain documents relating to the sale by auction of the household effects of his residence at Pszczyna and again to direct the Council's atrention to the fact that his repeated offers had not been sccepted by the authorities and that the latter's obvious desire was to set up faits accomplis.
As the FUrst von Pless's accredited representative 1 have the honour to submit to the Council the applications ■ copies of which are attached - addressed by the General Public Prosecutor's Office of the Republic of Poland to the local Courts at Pszczyna, Zory, Mikolow, Myslovice and Katowice together with the orders of these Courts allowing he applications (Annex I.). The Courts have therefore ordered that the property be subjected to compulsory administration at the end of a period of fourteen days, that is to say, on Sept emb e r 11th next.
I have the honour to draw the Council's attention to the fact that it was already made clear in our previous petitions that it was the desire of the authorities to sub ject the Pless undertakings to compulsory administration. The previous petitions have demonstrated that such has been the constant aim of the Polish authorities since difficulties first arose in 1930. If the authorities persist in their present course, that is to sa;/, unless they withdraw their applications and the Courts cancel their orders, the situa tion which 1 have feared and of which I informed the Council as long ago as last May will in a few days have become an actual fact.
From the economic point of view, indeed, the institution of compulsory administration would be tanta mount to confiscation. It would amount to a new fait soconmli and would continue to set up still other faibs accomplis before the Council is able to complete its examina tion of the petitions in question. Compulsory administra tion would further entail very considerable expense and would cause enormous losses to the Pless Administration thus increasing the losses which it has already sustained through the attitude of the Polish authorities.
I venture to draw the Council's attention to the difficulties placed in the way of the Administration in defending itself against these measures. When on the point of crossing the frontier to attend a meeting at Beuthen in Upper Silesia, the Polish advocate in charge of the defence of the Administration's interests in this case had his brief case seized at the frontier and was thus unable to produce his documents at the meeting. On his return journey the advocate was unable to recover his brief case at the frontier and was compelled to go and fetch it in another town; it was only returned to him on the con dition that he showed all the documents it contained to the authorities. By these means the authorities against whom a suit was to be brought, were able to obtain advance knowledge of the Administration's intentions. The latter it need hardly be said was thus placed at a disadvantage.
I have entered a protest against these measures both the substance and form of which I regard as unwarranted.
I ask the Council to take note of these proceed ings on the part of the authorities which are certainly not in keeping with the rules generally applied, and therefore represent an act of discrimination directed against the interests of the Administration.
As regards the orders of the Courts, I will con fine myself to pointing out that the statement of -rounds declares that ib has been impossible to secure pa; of the sums demanded by the Treasury. - 3 -
In this connection I beg to recall the offers of various kinds which the Administration has repeatedly put forward and which would have placed the Treasury in possession of considerable sums of ready money. They would also have made it possible to settle the entire question of any taxation which might still be owing to date, due regard being had to the promises made by the authorities.
I attach a letter (Annex II) dated August 27th last in which the Voivode of Silesia states that the Finance Ministry persists in its refusal to allow the Fürst von Pless to benefit under the Decree of November 25th, 1933, on the ground that he had clearly been acting in bad faith.
I have once more the honour to draw the Council's attention to the fact that I regard the non-application of that Ordinance as a further act of discrimination against the Administration.
Like its predecessors, this new assertion of the authorities is accompanied by neither justification nor explanation. It must therefore be assumed that the Finance Ministry shares the opinion of the Voivode's Office that "bad faith" is proved by the fact that petitions have been submitted to the League of Nations.
The above-mentioned letter goes on to say that in view of the total arrears of taxation which the authorities declare to be due, the offers recently made on June 19th were too small to be considered.
In any case the offer of 4,500,000 z£oty mentioned in that letter was never made.
I venture to draw the Council's attention once more to the fact that immediately after the promulgation of the Supreme Administrative Tribunal's orders in November 1933 - against which orders specific complaints were sub mitted in our previous petitions and which I regard as being in contradiction with the general legal practice of that Court as well as being based upon a number of serious irregularities which occurred when these questions were de cided by the Commissions of Appeal - the Administration, nevertheless, did everything in its power to reach a settle ment of the taxation question.
It was the authorities who, after agreeing to a moratorium, suddenly thought fit to have recourse to coercive measures which have been in force continuously since May 17th last and have brought my undertakings to the brink of ruin.
I draw the Council's attention to the fact that the authorities have seized all the ready cash which we had in hand and have made the payment of wages to our workers a task of infinite difficulty. The authorities have, indeed, seized a sum of approximately two-and-a-half millions in cash; and, in spite of their assertion to the contrary - to which the Council's attention was drawn in my communication of August 22nd - the sum which they have released was not 550,000 z£oty but a mere 8,000 z^oty. In the telegram dated August 8th the Council was informed that it had only been possible to pay 16% of the wages due to the workmen in respect of the month of -July, and that the wages of the clerical staff had not been paid at all.
In consideration of this very serious position, which would have led inevitably to the closing of the under takings, and also on the basis of the O-eneva Convention, financial assistance has been granted to the workers and clerical staff in Polish Upper Silesia by their fellow employees in Germany.
But this assistance has only made it possible to pay the wages due up to and including September 15th. On the other hand, as a result of the seizure of cash to the amount of 2,500,000 zloty, the necessary sums for the pay ments due in respect of supplies and the funds required to maintain the undertakings in operation are not available.
In this connection I venture to remind the Council that I have already apprised it of the dangers to which the Administration would be laid open if wages could not be paid. Proceedings may indeed be opened before the courts of lav/. These fears, to which I have already given ex pression some time ago, are now shown to be fully justified. The Voivode's Office has opened proceedings against the FUrst von Pless under Article 59 of the President of the Republic's Ordinance of July 11th, 1932, on the ground that he has withheld the payments due to his workmen in respect of wages and that, in so doing, he was actuated by bad faith. The Ordinance provides for imprisonment not exceeding three months or a fine not exceeding 3,000 zloty.
The Chief of the Criminal Investigation Department at the Voivodeship has already put certain questions. The written replies, will be found in Annex III.
In : this connection the. Council has already received certain bankers' and other documents to which I again beg to refer.
In the communication dated August 22nd the Council's attention was drawn to the dangers which might result if inaccurate rumours and defamatory allegations were allowed to circulate among the working population of the district.
At the beginning of that communication it was shown that there was imminent danger of a fait accompli's being set up at the very moment in which the Council was beginning its examination; of the petitions, .which allege a considerable number of serious breaches of the obligations arising out of the Treaty.
In this respect I have the honour to draw the Council’s attention to the fact that the existence of the undertakings is threatened to a varying extent by other measures also which are now pending and might equally place the Council before a fait accompli. - 5 -
I have the honour to draw the Council’s attention to the fact that, since May 13th last, ready cash to an amount of 2,300,000 zloty has been seized; if the claims attached are also taken into account, the figure is in creased to 6,125,000 zloty.
The Administration is financially exhausted and is no longer in a position to meet the liabilities already due, which represent a total of several millions.
Hitherto it is only confidence in the League of Nations which has deferred various creditors of the Admini stration from taking action.
I have already explained in our previous communi cations that very considerable sums have been paid to the Polish Treasury in the course of the last few years. The payments with which the Administration has been credited are far short, however, of those actually made, as the authorities have acted on the assumption that they might be set off against various demands the injustice of which is, however, evident. These demands included, for example, the payment of a huge simi as interest on arrears for a period in respect of which the Polish representative assured the Council that the sums due would be re-estimated and that an order had been issued cancelling the previous evalu ations .
In the petition of July 11th it was shown that enormous losses had been caused to the Administration and a request was made for compensation.
I have the honour to draw your particular atten tion to the extent of the losses caused by the many acts of injustice of which the authorities have been guilty and to request that the Administration be awarded damages.
In bringing the foregoing circumstances to the notice of the Council, I have the honour to request protec tion for our undertakings against the proceedings of the authorities, which are m contradiction with the inter national obligations arising under the Treaty.
I have the honour to be, etc.,
(Signed) Dr. Prince von PLESS. - 6 -
Annexes I - II - III, to the Petition of September 5th, 1934
ANNEX !_■
DOCUMENT CONCERNING THE APPLICATION OF THE PUBLIC
PROSECUTOR’S OFFICE OF THE REPUBLIC OF POLAND.
ORDERS ISSUED BY FITE JUSTICES’ COURTS CONCERNING THE
INSTITUTION OF COMPULSORY AIM INISTRATION OF THE PROPERTY
OF THE FURST VON PLESS.
Justices’. Court of Pszczyna
II E 118/34.
Order 9f the Court
in the matter of enforcement by the State Treasury (Pszczyna Finance Office) as creditor, represented by the Katowice division of the Public Prosecutor's Office of the Republic of Poland,
v .
Fürst von Pless, Hans Heinrich XT vcn Hochberg, of Castle Pless, as debtor,
the Justices’ Court of Pszczyna, as represented by M. Witold Krotoski, Assessor to the Court, at its non-public sitting on August 25th, 1934, after examining the application dated August 24th, 1934, for an order of compulsory administra tion, on the basis of an administrative Act, No I 109/80/34, dated august 18th, 1934, drawn up by the Finance Office at Pszczyna, the enforcement clause cl.II.67/34 having teen duly appended thereto on August 20th, 1934, in respect of the sum of 9,214,883 zlotys and 67 gr., plus interest aud cost cf clause, amounting to 6.50 zlotys,
Hereby orders:
I. For the recovery of arrears of income tax for 1928 to 1931, amounting to 8,214,883 zlotys and 67 gr., plus interest and costs of judicial enforcement, that compulsory administration be instituted in respect of the lands forming part of the entailed estate of Pszczyna, including all appurtenances thereto and undertakings of every kind, installations, offices cf adminis tration and movable property, etc.,therein situate, and in particular of the immovable property entered
a) in the Land Register as the ’’Entailed Estate cf Pszczyna" to wit: - 7 -
(Here follows a list of the lands and indication ^f the sheets in the Land Register.) b )on sheet 47 8 Ledzine in the Land Roister, together with the "Piast" Mine, the administrative premises and installations ;
C ) in the Land Register as the Owiiclice-Dolne "Bit ;ergut" ;
a) in the Land Register as the Rudoltowice "Ritxergut?
e) in the Land Register as the Owiklice-Gorne "Ritter' .it".
II. The debtor is requested to settle this debt within two weeks from this date, failing which an official adminis- trator will be appointed for the property.
Grounds for this decision.
According to the administrative acts submitted, the debtor is in default for the payment of income tax in respect of the years 1928 to .1931 amounting to 9,£14,883 zlotys and 67 g r . , plus interest and accessory charges.
The Court has noted, on the basis of the attestation hereto appended of the Finance Office at Psz-czyna, dated August 18th, 1934, that in spite of summonses and an adminis trative order of enforcement on the debtor's movable property, it has not been possible to recover the sum and that conse quently further acts of enforcement through administrative channels would serve no purpose.
This restraint on the debtor's ownership of these lands, which precludes enforcement by sale on account of their entailment, is proved by the Land Register.
Wherefore the creditor's application has been allowed and the above order has been issued in accordance with Articles 758 §1 and ss. of the C.P.O.
(Signed) KROTOSKI
Certified:
Pszczyna, August 27th,1934.
(Signed) JARCZYK
Assistant Head Clerk. PUBLIC PROSECUTOR’S OFFICE OF THE REPUBLIC OF POLAND
Katowice Division. L . 22 96;../ 34 . Translation Veryr urgent Katowice, August 24th, 1934.
To the JustSees' Court at Pszczyna.
APPLICATION
"by the Treasury (Finance Office at Pszczyna ) as creditor, represented by the Public Prosecutor's Office of the Republic of Poland, Katowice Division,
Hans Heinrich XV. von Hochberg, FUrst von Pless, of Castle Pless, as debtor,
ro: the institution of compulsory administration :n accordance with the enforcement clause dated August 20th, 1934 - II.co.67/34 - delivered by the Finance Office on August 13th, 1934, N o .109/80/34, in respect of the sum of 9,214,883.67 zl., with accessory costs, and in accordance with the provisions of §2 of the Ordinance of the Council of Ministers dated June 25th, 1932, com erning the procedure of enforcement to be followed by revenue authorities (Dz.I Ust.R.P.No.62, pos.580). Article 758. Il et sqq. C.P.O., the Public Prosecutor's Office of the Republic of Poland claims on behalf of the Treasury, for the recovery of income tax arrears as scheduled in the warrant for enforce ment hereto appended, totalling:
a) .9,214,883.67 zl.
together with 1£ per ;ent monthly interest accruing thereon
to wit 764,428.08 zl. as from September 1st,1934. 1,914,928.35 zl. as from September 1st,1934. 1,693,198.41 zl. as from August 17th,1934. 1,477,078.91 zl. as from September 9th,1934. b ) plus costs in respect of the present application 18,942 zl. c) plus cost of enforcement clause ______6.50 zl Total 9,233,832.17 zl. The instituti.cn cf a compulsory administration of the l&n mentioned with all appurtenances thereto, including all under takings of every sort, installations, offices of administration furnishing, etc., of the debtor which are designated under the number of the sheet of the Land Register. (a) In the Land Register as the "entailed Estate of Pszczyna" in particular. - 9 -
Sheet in Undertakings Land Register Name situated in these lr nds.
147 Bo is chow 148 Nieder-Borin 158 Owiklitz 160 Ober u. Nieder Borin 183 Kobielitz Niederforsten Siegarnia 209 Eorun Niederforsten Tichau 228 Frydek 242 Swierczyniec 248 Urbanevitz 249 UrbcnoT/itz 265 'iberforst Zarzyczs 274 Tannendc rf 324 Althamraer Oberforst 325 Kanionka 495 Grzawa 561 Miedzna 57 C Ligota 577 Laziska-Dolne 583 Gorne Lazy Pszczynskie We sc la 606 Bi jasowice 621 Dolne Lozy Kobior 640 Borovm Wiés 651 Holdunow 704 Wyry. Dolne Lasy Pszczynskie 722 Rogozno 724 S?â-,rczyniec Fish-ponds. 767 Mizerow 781 . Ledziny 816 Mikolow Gome Lasy Pszczynskie 819 Gorki 835 Wyry, Gorne Laziski- Dolno Lasy Pszczynskie 847 Brzesce 850 Laka 858 Poalcsie Gorne L-r sy Oszczynskie Piotrc^ice Sav-mill. 859 "joIf Dolne Lf sy 8 if gf=rnia Fish-ponds . 860 Oielmice Dolne Lasy Pap roc any 869 Goczalkowice Gorne 870 Goczalkowice 878 Frydek 879 Wola 883 Kcbielice Dolne Lfsy Sif g- rnia 891 Rydulto -j ice Stf r -Wi^s II si• z^nb; Pszczynski Zamek Jrnkovrice Dolne Lrsy Si:; y "rnia 922 i ;icdzn? ^31 Gorne L s sy Pszczynskie Murcki 939 Crpilov.'ic; Suszoc Sif garnir Dolne L- sy ^7 Bo Jszovry Pt’o .r jszo:vy 961 Bi jasowic< - 10 -
Sheet in Dnaer takings'" Land Register Name situated in th ______lands.
986 Urbanowlce Tychy 987 Jaroszowice 988 Jaroszowice Gorne Lasy Pszczynskie 990 Stary-Bierun
1002 Suszec Dolne Lasy Siagarnia 1012 Piasek Ksiazecy 1013 do. Piasek Miejski Siagarnia Lasy Dolne 1018 Studzienice Dolne Lasy Siagarnia 1020 Mizerow Distillery 1021 Krzyzowice 1023 Warszowice 1031 Siagarnia Dolne Lasy 1033 Pszczynski Zamek Distillery, electric sas mill, baths, dairy, rets: timber 'busir. 1039 Ledziny 1045 Dolne Lasy Radostowice 1050 Dolne Lasy Gorne Lasy 1055 Krasowy Gorne Lasy 1064 Kryry 1069 Kobior 1077 Oielmice 1080 Ligota Katowice 1083 Gorne Laziska 1088 Stara-Wies 1090 Laka 1092 Laka 1101 Pszczyna Siedlice Katus Grzeblowiec 1105 Kobior Dolne Lasy Siagarnia 1108 Goczalkowice Dolne 1110 Wisla-Wielka Wisla Mala 1111 Cwiklice 1112 Poreba 1134 Oielmice - 11 -
Sheet in Undertakings Land Register Name situated in these lands.
1135 do. Siagarnia Dolne Lasy 1136 Goczalkowice Dolne Fi sh-ponds. 1139 Stera Kuznia Gornia Lasy 1147 RydultovJice 1150 1 Miedzyrzecze 1152 Z^on Dolne Lasy Pszczynskie 1153 Siedlice Grzeblowice Pszczyna 1154 Sseroka 1158 Warszowice 1161 Laka 1164 Gorne Lasy Pszczynskie Panevmik 1167 Gorne Lasy Pszczynskie Piotrowice 1169 Szeroka 1170 Dolne Lasy Pszczynskie Wilkovjyjie " Zv. akow " ouarry Tychy 1171 Gorne Lasy Pszczynskie Tychy Brickwords, fish-ponds. 1172 Petrowice-Gorn-Lasy Pszcgynski 1173 Gostyn, Wyry Dolne Lasy Pszczynskie 1174 Ozarkow 1177 Kryry 1178 Jankowice Dolne Lasy Siagarnia 1179 Stara-Wies 1180 Wisin-Mala 1181 Studzionka Wisla-Mala Wisla-Wielka 1182 Miedzyrzecze
b) On shejt 478 Ledziny, in the Land Register, together with the "Piast" mine, the administrative premises and installations;
c) In the Land Ru,_,ister as the Owiklice-Dolne "Ritvorgut";
d) In the Land Register as the Rudoltowice "Rittergut"; e) In the Land Register as the Owiklice-Gorne "Rittergut";
2) To request the debtor to settle the debt within two weeks, failing which an official administrator will he appointed.
3) To request the local Justices’ Cuurt, as land authority, to enter in the Land Register the institution of compulsory administration of these lands.
4) With reference to the institution of compulsory administration, to inform all public authorities aid bodies entitled to demand payment of taxes and other public charges on these lands.
Grounds for this application.
According to an administrative act for enforcement, an attestation delivered by the Finance Office at Pszcgyna, the debtor is in default for the payment of income tax amounting to 9,214,883.67 zlotys plus interest and accessory charges. It has not been possible to recover this sum in spite of summonses and an adminis trative order of enforce.ment on the debtor’s movable property; it is suggested that further acts of enforce ment through administrative channels in regard to the debtorfs estate will serve no purpose.
Proof : The warrant of enforcement and affidavit of the Finance Office dated August 18th, 1934.
The restraint on the debtor’s ownership of these lands, which precludes enforcement by sale on account of their en t ailment (Article 758, §1 G.P.O).
Proof : The Land Register, in conformity with the sheets of the Land Register deposited at the local Justices’ Court.
As the debtor refuses to pay voluntarily, and as revenue measures of enforcement have produced no effect, there is justification for the submission of the present application.
(Signed) The Rapporteur. (Signed) The President . - 13 - Finance Office Pszczyna Pszczyna, August 18th, 1934. No. 109/80/34-. Estimate of taxes in arrears owed by the Furst von Fless. (Hans Heinrich XV).
1 1 1 1 ! I 1 O | O HI 1 1 6 8 9 11 1 -p: >5 ti ti ti! ra •H o © CO iH çd P EiD © M ce o Ti -H w d ® CD © ti CD © d w F-t^-P M Çh S1 CD -H 4=1 Tj .ti © .ti d y ca X o O !.d a) O O iH 3 O ■p P -P s Eh ■H d CO ci H in -P Fh I O © © Amount oi O ctf CO S -t ft ...... W mB o a; debtor Surname, Surname, address of to i i i i i name s , name i of [Nature M i tax i [period ^ ^ Fh f-f ! 99 54,338.92 1,319,670.05 1928 679,190. 57 85,237.51 67,919.06 - 1.VI-1.IX. 432,983, f- i f- I CD Furst von Inane j 30 34 Pless tax 170,689.40; - 1,088,144 92 132,621.90 3, 30 6,384.57; (Hans Hein- 1929 1,706,894. 208,034.35 ri ch X1/. ) 831,029 47 57.899.18 2,740,418.49 1930 1,582,914. 25 110,284.16 158,291.43 —27. ii-i7 .vm Pszczyna. 31 34 164,015.50: 131,306.34 - 9.Y3H-9.TX. 213,372 79 26,652.52 1,848, 410..56 1931 1,313,063.,41 'J'.'j ___ 17 271,512.52 9, 214, 883c 67; TOTAL... 5,282,062, 23 567,571.52 528,206»23 2,565,531 . II II ji II II I i i 1 I i 1 1 i Beginning from the dates in column 9 of this estimate, additional interest accruing at the rate of 1 1/4% per month for the sums mentioned in columns 5 and 6 of this estimate are chargeable. We hereby attest that the present is an act of enforcement. (Signed): President of the Finance Office. rIgr - Ochetuszka. - 14 - Translation II. Cl <,67/34. In the name of the Republic of Poland, By order of the Justices’ Court at Pszczyna on August 20th 1934, L .cz.II,Cl.67/34, proof having been fur nished by the Finance Office at Pszczyna, in conformity with Article 68 of the introductory rules to Part 2 of the C.P.O., of arrears of taxes, the enforcement clause has been allowed. It is therefore noted that Hans Heinrich XV FUrst von Pless, is debitor to the Finance Office at Pszczyna to the extent of 9,214,883.67 zl,, and also that, as from the dates indicated in column 9 of the proof, interest accruing at the rate -of l^fc per month on the sums shown in columns 5 and 6 of the proof, plus costs in respect of the clause, are claimable, On August 20th, 1934, the Justices' Court at Pszczyna advises and orders all offices and persons whom this may concern to conform with the provisions of the present act if lawfully called upon to do so, and to render assistance in this matter. The warrant of enforcement has been delivered to the Finance Office at Pszczyna in six copies , numbered 1 to 6 , as the first step in the process of judicial enforcement for the recovery of tax arrears from Fürst von Pless (Hans Heinrich XV») against various portions of his immovable pro perty situate within the jurisdiction of, various Courts, in conformity with Article 536 C.P.O. The Justices’ Court (signed) The Public Prosecutor’s Office of the Republic of Poland, Katowice Division, Certified true copy, Çatowice, August 24th, 1934. (signed) : Assistant Assessor, (Seal) Translation. Justices' Court of Pszczyna H E . 119/34 ORDER OF THE COURT in the matter of enforcement by the Polish State Treasury (Pless Finance Office) as creditor, represented by the Katowice Division of the Public Prosecutor's Office of the Republic of Poland V» Hans Heinrich XV. von Hochberg, Fürst von Pless of Castle Pless as debtor. - 15 - The Justices’ Court of Pszczyna, as represented by M. Witold Krotoski, Assessor to the Court, at its non-public sitting on August 25th 1934, after examining the creditor’s application dated August 24th for an order of compulsory ad ministration the basis of an administrative Act No. 109/ 80/34 dated August 18th 1934, drawn up by the Finance Office at Pszczyna, the enforcement clause Cl.11.68/34 having been duly appended thereto on August 20th 19 34, in respect of the sum of 626,535.31 zl. plus interest and the costs of the clause amounting to 6.50 zl., Hereby orders 1) "for the recovery of the arrears of Income Tax for 1927, amounting to 626,535.31 zl. plus interest and costs of en forcement and in particular to cover part nf the arrears amounting to 20,300 zl. including T|fc interest accruing as from October 1st, 1934 and costs, that compulsory administra tion be instituted of the debtor’s lands as hereinafter specified, including appurtenances and undertakings of every kind, installations, offices of administration and movable property etc. , as scheduled in the Land Register hereinafter specified. There shall be levied on the landed estate : (here follows a list of the lands, numbers of the sheets in the Land Register and the sums to be recovered on each portion) with interest and costs as specified above. 2) The debtor is called upon to settle this debt within two weeks from this date, failing which an official admini strator will be appointed for the property. GR 0UNDS FOR THIS DECISION According to the administrative act submitted, the debtor is in default for the payment of Income Tax for the year 1927 amounting to 626,535.31 zl. plus interest and accessory charges. The Court has noted on the basis of the attestation hereto appended by the Finance Office, dated Augustÿl8th 1934, that in spite of summonses and an administrative order of enforcement on the debtor’s movable property, it has not been possible to recover the sum due by sale by auction; the Court is therefore of opinion that continuation of sale by auction through administrative channels would serve no pur pose. As proved by the attestation of the Pszczyna Finance Office dated August 22nd 1934, and the list of receipts derived from the debtors’ estates, the debtor's annual income derived from these estates amounted, according to the debtor's own accounts, to 80,933.10 zl. in 19 31. Notwithstanding the fact that, as a result of the economic situation, the income has fallen off end decreased to the extent of about 20$, the Court has decided that the debtor’s net profit for the two years derived from the aforesaid lands considerably exceeds the sum claimed in - 16 - in respect of those lands. Wherefor the creditor’s appli cation has had to be allowed and the above order has been issued in accordance with Article 753, § 2 et seq. of the C.P.O. (Signed) Krotoski, Certified Pszczyna August 27th, 1934. (Signed) Jarczyk Assistant Head Clerk. (seal) Justices Court , Pless. Public Prosecutor's Office of the Republic of Poland. Translation. Katowi ce « L.22 968/54 Katowice, August 24th 1934. Very urgent. To the Justices’ Court at Pszczyna Application by the Treasury (Finance Office at Pszczyna) as creditor, represented by the Public Prosecutor's Office of the Re public of Poland, Katowice Division, v. Hans Heinrich XV. von Hochberg, Fürst von Pless of Castle Pless, as debtor, for the institution of compulsory administration in accord ance with an Administrative Act No. 109/80/34 delivered by the Pszczyna Finance Office on August 18th 1934, an enforce ment clause dated August 20th 1934, being appended thereto, in respect of the sum of 626,535.31 zl. with accessory costs and in accordance with the provisions of § 2 of the Ordinance of the Council of Ministers dated J une 25th 1932, concerning the procedure of enforcement to be- followed by revenue auth orities (Legal Gazette of the Republic of Poland No. 62 Item 580) and Article 758, §2, and seq. C.P.O., the Public Prose cutor's Office of the Republic of Poland claims cn behalf of the Treasury, for the recovery of the income tax arrears for the year 1927 totalling a ...... 626 , 535.31 si» together with l|-% monthly interest accruing thereon, calculated on 360,505.86 zl. as from October 1st, 1934. b. Plus costs in respect of the present appli cation ...... 1,769.00 " c. Plus costs of enforcement clause .... 6.50 " 628,310.81 zl. and in particular for the recovery of part of the sum due, amounting to 20,300 zl. with interest as from October 1st, 1934, and costs. - 17 - 1. The appointment of an official administrator for lands mentioned Frith all appurtenance s thereto ineludir undertakings of even sort, installations offices of i tration, furnishings. etc. of the deb tor which are des: under the number of the sheet of the Land Register. Lands. Sheet No, For Recovc Pszczyna, faubourg 77 90.— !t t* 56 80 » — TI ft 95 50.— Tt tf 164 -.10 M ville 43 5.-- 1 it n i — I 186 o ti f? 240 800.-- Pszczyna 560 -.10 Pszczyna château 4 -.20 Siedlice 4 -.10 V j? l.~- n 28 -.05 Piasek 60 10.— t! 81 10.— 1! 193 -.15 Kiedzyrzecze 218 -.10 1 1 Laka 144 OI U 223 -.10 11 374 -.10 Mi zero's 43 40.-- Ooczalkov;ice-Gorne 241 20.— Kobior 95 600.— IT 101 5 . — ÎT 180 5.— it 181 10.— Czarkow 64 1.— Radostowioe 68 10.— Wisla-'.'/ielka 16 6 5.— IT IT 181 11.-- o in V i ît 184 i Miedzna 131 200.— V 168 -. 50 Bo jszowy-Dolne 54 -, — Stara-Ties 2 rz,6 - , — Cielmice 55 11.— If 107 6 . — St 141 15.— 11 195 6 c — T! 199 6. — Cwiklice 16 4 10.— T! 165 1.40 Smardzowice 51 30. — 1f 4 35.— TÎ 36 15.— ÏÎ 45 5.— U 47 5.— 1Î 48 5.— Bi jasorice 44 1.— Jaroszov/ice 159 1.— ?! 160 -. 50 TT 161 -.50 Gorka 10 -.80 Bierun 666 5.— Radostowioe 97 5.-- o in 1! 98 i Zgon 180 10.— Baprocany 7 60.-- — -LU'1 p. Lands. Sheet No If or recover^, dunow 72 2R0.— dunow-Nowy 37 1 0 .— t? ft 40 2 5 ,— ft ff 42 1 0 .— ft It 50 -.50 Tt ft S2 -.50 ” Stary 14 1.50 .now 1/b 5 0 , - Lziny l l / a 170,— tt b5 110.— tt 66 70.-- tt 71 8 0 .— Tt 95 110.— t? 219 1 5 .— ft 255 7OC.— ft 36s L- tt 387 1 . — ft 485 20.— ft 421 70.— tt 459 800.— tt 460 5OO.— ft 461 1 . — ft 463 1 0 .— ft 490 2 0 .— /) c __ tt 511 ft 520 4OO.— Tt 521 45.— ft 522 1 0 .— It 523 2 0 .— tt 525 5 0 . - it 526 15 = -- tt 528 1 5 .— If 529 5 .— 1t 530 1 0 .— ft 531 1 0 .— ft 532 1 0 .— YÎ 534 11.194.— ft 036 4 0 .-- ft 537 1 0 .— 19 539 3 0 . - tt 548 40. — Tt 554 3 0 . - tt 557 5 .— If 550 7 0 .— tt 560 110.— tt 561 4 0 .— ft 062 5. — tt 567 5< - tt 560 1 .— tt 570 1, 5 0 0 .— tt 590 10. — tt 600 5 .— tt 608 lo> — tt 61s 1 ,5 0 0 .— tt 617 5 ,— ft 624 5* - - tt 464 1 5 .— tt 282 40, -- ft 429 20.— tt 477 5.-- idziny-Blyeh 10 5 .— with interest and e^sts indicated above. - 19 - 2 „ To call upon th.- a oh toi* to sot tie the debt within two weeks, failing which m off icinl administra tor will he appointed. 3, To request tli > local Justices’ Court, es land authority, to note in the Land Register the institution of compulsory ad ministration in those lands. 4 = With reference to the institution of compulsory admini stration, to- inform all public authorities ana bodies entitled to demand die payment of taxes and other public charges on these lands. GROUNDS FOR THIS APPLICATION According to an administrative act for enforcement, and attestation delivered by the Finance Office at Pszczyna, the debtor is in default for tÿe payment of income tax amount ing to 626,535.31 zl .plus interest and accessory charges. It has not been possible to recover this sum in spute of summonses and an administrative order of enforcement on the lands ; it is su gested that a further act of enforcement through admini strative channels in respect of the debtor’s estate will •serve no purpose. Proofs. The warrant of enforcement and attestation submitted by the Pszczyna Finance Office dated August 18 th 1934. The Public Prosecutor’s Office has proved the like lihood of successful enforcement under Article 758, g 2 and 3 G.P.O., by producing a register of the lands which compose the debtor’s freehold estate (Allod) showing that the annual in come derived therefrom amounts to 80,933.10 zl. and is thus considerably in excess of the portion of arrears due in respect of this property. The register has been drawn up on the basis of the debtor's own books. Proofs. The register submitted together with an official ex planation of the Pszczyna Finance Office referring to this register. Of the total arrears of 826,535.31 zl., 20,300 zl. will be charged against these lands, seeing that the rest will be allocated among other lands situated within the jurisdiction of other Justices' Courts. As the debtor refuses to pay voluntarily and as revenue measures of enforcement and administrative enforcement would produce no result, there is justification for the sub mission of the present application. The Rapporteur : The President: (Signature) (Signature) attestation. With reference to the claims of the Treasury against Haas Heinrich XV, I1 rirst von Pless at Pszczyna, entered ptr in the lists of arreors of O b l i , 1934: No, 109/00/ yl\ amoun+in g to 626, 535“3^ zl<> " No* 10^/80/54 amounting to 9 , 214, oc'3 » 6? zlc making a total of 9 ,841,41c. 98 z-1 . , the Pszczyna nance Office certifies that acts of enforcement carriea out through the administrative channels against the mo vacle property of the debtor in order to recover the arrears of taxe; rave no result and that there are good grounds for supposing that other administrative measures against the movable property of the debtor will also be fruitless (§2, paragraph 2, of the Ordinance of the Council of Minist rs of June 25th, 1932 - Dz. Ust. P.,P. No, 62, Pos. 580) . Pszczyna, August l8th, 193, (Signed) Mag. Ocheduszka. President of the Pszczyna Finance Of fie Certified correct: Katowice, August 24th, 1934- (Signature): Assis tant P.ap por teur. P r o b e b 1 o a n r» ne. 1 i n come of the Furst von Pless from bis entailed property . 2743 hectares of fields under own management 8 2 ., 2 9 0 z l . ft 7332 " " " leased -...... 146 ;,640 tt bol " " f i stipendsxir 68 ., 1 0 0 ft 27452 " " forests ...>...... 2 7 4 ; , 5 2 0 Estate Agency (small farms) ...... 100 ., 000 tf Tt Mining management at Katowice ...... 7 5 0 , , 000 «d" I CM I rH 1 z l * , 550 Pszczyna, August 22nd 1934 (Signed) Mag. Ocheduszka. President of the Pszczyn- Finance 0ffi° Certified correct : Katowice, August 24th, 1934» (Signature): Assistant Rap porteur- - 21 - Explanations regarding the calculations of the f i gnr js in the last column of the Table of annual income f rna the entailed and freehold property. In order to obtain an approximate computation of the annual income, the Finance Office has used particulars for the year 1931 which it has taken from the debtors own books and which have been revised and conected during the taxation procedure for income tax for the year IQ52. The subsequent results, especially with regard to the years 1932 and 1933> could not serve as a basis for calculating the annual income to be expected for the next few years because these books have not yet been examined by the revenue authorities. It is impossible to use the debtor's books without previous control because they contain a number of income entries based on an opinion different from that held by the Finance Office regarding amortisation, investments, etc., the difference amounting to several millions» By estimating the reduction in the annual income at 20fo on an average, account has been taken of the fact that the general position has grown worse and that the income has decreased irrespective of the source of income. Pszczyna, August 22nd 1934* (Signed). Mag0 Ocheduszka. President of the Pszczyna Finance Office. Certified correct : Katowice, August 24th 1934* (Signature): Assistant Rapporteur. (L.S.) Justices' Court of Zory. IV1E 1QO/24. Order of the Court. in the case of the Polish State Pszczyna Finance Office as creditor, represented by the Public Prosecutor's Office, Katowice Section v. Hans Heinrich XV von Hochberg, Furst von Pless, of Castle Pless, as debtor, the gx Justice's court of Zory, at its non-public sitting on August 25th, 1Q^4> hereby orders : - . 22 - I. That compulsory administration be instituted for the pro perty mentioned below including all the appurtenances thereto in particular the undertakings of various kinds, installation administrative offices, movable property, etc. of the debtor entered in the following land register: a) Bor.ynia Dolna, sheet 4.6, in so far as 5 zl. plus interest is levied on this property, b ) Borynia Dolna, sheet 47, in so far as 5 zl. plus interest is levied on this property, c) Borynia Dolna, sheet 5, in so far as 490 zl„ plus interest is levied on this property. II. That the debtor be r qui red to pay the debts within two weeks, failing which an official administrator will be ap pointed. III. That the mortgage section of the Justice's Court at Zory be requested to note in the land register the compul sory administration instituted on the property mentioned under I a), b ) and c). IV. That the Court call upon the creditor to pay the costs of en£ordement amounting to 1,775„50 zl. Grounds for this Decision, The creditor requested that compulsory administration be ordered under the judicial decision of the property in question, including all the appurtenances thereto, in par ticular the undertakings of all k in d s , installations, offices of administration, movable property, etc „ of the debtor entered in the land register Borynia Dolna, sheet 46, Borynia Dolna Sheet 47, and Borynia Dolna sheet 5, in order to re cover the Debt amounting to 500 zl. The creditor states among the reasons for his request that the Debtor is in de fault for the payment for the year 1927 of Income Tax amount ing to 626,535o31 zl „ including accessory costs and charges in accordance with the administrative acts for enforcement an attestation of the Pszczyna Finance Office, In spite of the summonses and an administrative order of enforcement on the Debtor’s landed property, 'it hes not been possible to recover the above-mentioned sum due ; other administrative measures against the property of the debtor would, therefore, serve no purpose. The creditor has proved the above particulars in sub mitting an attestation from the Pszczyna Finance Office of August 18th. 1934. shewing that there is no hope of recover- - 23 - ing the sum due in respect of the debtor's arrears of taxes by the compulsory enforcement on the debtor's movable pro perty. The land register Borynia Dolna, sheet 5, Bory nia Dolna, sheet 47, and Borynia Dolna, sheet 46, shows that the debtor is the owner of this property. The creditor has shown by means of one attestation of the Pszczyna Finance Of fice of August 22nd, 1934, that the debtor's presumed annual income from the entailed property amounts to 1,421,550 zl„ The annual income from the property subject to compulsory ad ministration is as follows : /. a) Borynia Dolna, sheet 46 7,50 zl, bj Borynia Dolna, sheet 47 12.— " c) Borynia Dolna, sheet 5 1260.— " Total 1279.50 " On the basis of this evidence, of taxation ar rears drawn up by the Pszczyna Finance Office on August 18th, 1934, the creditor has proved that the debtor owes to the creditor in respect of arrears of Income- Tax for 1927 626, 62 6,535„31 zl. including 1 l/4% per month for interest ac cruing on the amount of 360,505.06 zl. Since the creditor's application fulfils the con ditions ofI 2 of the Decree by the Council of Ministers of June 25th, 1932, relating to the enforcement procedure to be followed bv the revenue authorities and is also in accordance with the provisions of Article 758 § 2 and 3 of the Civil Procedure Code, the Court has allowed the application and has issued an order in the above sense. The decision regarding costs is based on Articles 101 and 525 of the Civil Procedure Code. (Signed): Rompolt., Certified correct : Zory, August 25th, 1934. (Signatur e) Jsrzyna, Secretary of the Court. Stamp Justices' Court of Zory. - 24 - PUBLIC PROSECUTOR’S OFFICE OF THE REPUBLIC OF POLAND. KATOWICE. Katowiae Section. No,22.968/34• August '24th, 1934* TO THE JUSTICES’ COURT AT ZORY. VERY URGENT. Application by the Treasury (Pszczyna Finance Office) as creditor, represented by the Public Prosecutor's Office, Katowice Section, V. Hans Heinrich XV von Hochberg, Ftirst von Pless of Castle Pless, as debtor for the institution of compulsory administration. No.109/80/34 In accordanse with the Administrative Act delivered by the Pszczyna Finance Office on August l8th, 1934, an enforcement clause dated August 20tii, 1934, being appended thereto in respect of the sue of 626,535»31 zl. with accessory costs, and in accordance with the provisions of §2 of the Ordinance of the Council of Ministers dated June 25th, 1932, concerning the procedure of enforcement to- be followed by revenue authorities (Official Gazette of the Republic of Poland No.62, Item 580) and Article 75^ S 2 et sec. of the Civil Pro cedure Code, the Public Prosecutor's Office of the Republic of Poland, claims on behalf of the Treasury for the recovery of income tax arrears for the year 1927 amounting to; a) 626,535.31 zl- together with 1-M monthly interest accruing thereon calculated on 3^0 ?585.86 zl. as from October 1st, 1§34 • (b) Plus costs of enforcement of the present application .... 1 ,769.00 zl. (c) Plus costs of enforcement clause ...... 6.50 zl. Total:- 628,310.81 zl. and, in particular, for the recovery of part of the sum of 535*31 z1, due with interest as from October 1st, 1934, together with costs. (1) The establishment of compulsory administration on the property mentioned including all appurtenances thereto ,■ in par tic ul?- the undertakings of all kinds, installations, offices of adminis-^ tration, furnishings, etc., of the debtor included under tho number of the sheet of the Land Register: a) Borynia Dolna, sheet 4 6 , the sum of 5 zl* with interest ; b) Borynia Dolna, sheet 47> the sum of 5 zl. with interest; c) Borynia, sheet 5 » the sum of 490 zl. with interest. (2) That the debtor be required to settle the debt within two weeks failing which an official administrator will be appointed. (3) The local Justices' Court as land authority be requested to note in the Land Register the appointment of an o f f i c i a l administrator for the property in question. (4) That all public authorities and bodies entitled to demand the payment of taxes and other public charges on this property be informed of the institution of compulsory administrati on. Grounds for this Application. In accordance with the administrative enforcement warrant and an attestation delivered by the Pszczyna Finance O ffice, the debtor is in default for the payment of income tax for the year 1927 amounting to 635,535,31 zl. plus in te re s t and accessory charges. It has not been possible to recover this sum in spite of summonses and an administrative order of enforcement on the property; the opinion is expressed that a further act of enforcement through administrative channels on the debtor's estate would serve no purpose. Froofs : The warrant of enforcement submitted together with an attestation of the Pszczyna Finance Office dated August 18th, 1934. The Public Prosecutor’s Office has proved the likelihood of successful enforcement under Article 753, |§2 and 3 of the Civil Procedure Code by producing a raster of the land which composes the debtor's freehold estate (Allod) showing that the annual income derived therefrom amounts to 1.279.50 zl, and is thus considerably in excess of the portion of arrears due in respect of this property. The register has been drawn up on the basis of the debtor's own books. Proofs : The documents submitted together with an official explanation of the Pszczyna Finance Office referring to these registers. Of the total arrears of 626,535.31 zl. 500 zl. only will be charged against the above-mentioned property, since the remainder will be allocated among other properties situated within the jurisdiction of other Justices'Courts. Since the debtor refuses to pay voluntarily and as revenue measures of enforcement and administrative enforcement would produce no result, there is justification for the present application. The Rapporteur : The President ! (signature). (Signature). - 26 - Translation. Justices’ Court at Mikolow. I I I . No. 357/ 34* Mikolow , August 27 th , I934, Order of the Court. The Justices' Court of Mikolow, as represented by Judge Wlodzimierz Swistun, in the presence of Gertrude Szewczyk, Secretary, on the basis of two documents in evidence of arrears of taxation administered by the Finance Office of Pszczyna, etc. , etc., dated August l8th, 1934» No. 109/80/34» being provided with the enforcement clause for the recovery of: a) Arrears of taxation amounting to a total of 9 ,214,883.67 zloty, together with I5- per cent monthly interest accruing on 764,420.08 zloty as from September 1st, 1934» I4 per cent monthly interest on 1,914,928.35 zloty as from September 1st, 1934) li" pet cent-monthly interest accruing on 1,693 A 98.41 zloty as from August 17 th, 1934 > ari<^ 1-J per cent monthly interest accruing on 1,477,078.98 zloty as from September 9th, 1934, b) Part of the arrears of income tax for the year 1927 amounting to 59$>70^ zloty plus 1^ per cent monthly' interest accruing on 238,104.14 zloty as from October 1st, 1934! c) The costs of the enforcement clause, amounting to 13 zloty, and d) The cost of enforcement and costs in respect of the present application,amounting to 20,711 zloty, Has decided, after - ha ing considered the applications of the creditor, being the Treasury, represented by the Public Prose cutor’s Office of the Polish Republic, Katowice Division, to order the compulsory administration of the lands of the debtor designated below, with all appurtenances thereto, including all undertakings of every sort therein situate and the installations, offices of rdministration and furnishings belongint to the debtor Hans Heinrich XV von Hochberg, FUrst von Pless, of Castle Pless. These lands are to wit: (Here . follows a list of lands and indication of the sheets of the Land Register). The Court further orders the debtor to pay the above- mentioned debt to the creditor within a period of two weeks from the serving of the present summons , failing which an official administrator- will be. appointed. Grounds for this decision. The debtor has proved through the Land Registers that an enforcement by sale agt inst the above-mentioned lends, which form an entailed property and of which the debtor has use, is not possible. The debtor has further shown by tho production of an attestation by the revenue authorities to the effect that two years* income from the lands mentioned under b) would probably be sufficient to meet part of the claims on those estates. In these circumstances, tho Court has ordered the compulsory administration of the lands mentioned in tho fbove order. Justices’ Court. (Signature): W. SWISTUN. Certified : Mikolow, August 27th, 1934' (s ignature): Secretary of the Justices’ Court. (Seal ). Trans la t ion. Public Prosecutor’s Office of the Republic of Poland. Katowice, August 24th, Katowice D ivis ion 1934* L. 22. 968/3 4 . Very Urgent. To the Justices’ Court at Mikolow. .APLICAIIOII. By the Treasury (Finance Office at Pszczyna) as creditor, represented by the Public Prosecutor’s Office, Katowice Division. v. Hans H einrich XV von Hochberg, FUrst von P less, of C astle Pless, as debtor, For the institution of compulsory administration. jti.ee or ding to the adm inistrative act dated August l8th, 1934» No. 109/80/341 delivered by the Finance Office at Pszczyna and provided with the enforcement clause dated August 20th , 1934) in respect of the sum of 626,533*31 zloty, with accessory costs, and in accordance with tho provisions of §2 of the Ordinance of the Council of M in isters dated June 25th, 1952, concerning the procedure of enforcement to be followed by revenue authorities (Legal Gazette No. 62, item 5^0 ) and Article 75$ §2 et s oq.C.P. 0., the Public Prosecutor’s Office of the Republic of Poland claims on behalf of the Treasury for the recovery of the income tax arrears for the year 1927, totalling (a) ...... ; . ; ...... 626,555.31 z l. with l-i per cent, monthly interest accruing on 360,585.06 zloty rs from October 1s t, 1934* (b) Costs for submission of the present application 1 ,769.00 z l. (0) Costs for the clause of enforcement ...... 6.50 z l. Total 628,310.81 zl. -28- and, in particular, for the recovery of part of the arrears of 598.700 zloty plus 1-g- per cent monthly interest as frota October 1st, 1934, accruing on 238,104.14 zloty, and the following costs 1 ) The institution of compulsory administration of the lands mentioned be low with all appurtenances thereto, including all undertakings of every kind, installations, offices of administration, furnishings, etc. of the debtor which are designated under the numbers of the sheets of the Land Register set forth below, together with the lands themselves : Laziska- Stednia , Sheet No.10. Amount claimed 92.— zl Ti » " 48 IT TT 477.— ii TT It II 7 6 TI TT 205.— IT !T " " 78 it TT 0.30 IT TT " " 80 TT TT 2.80 IT TT » " 89 TT " "129 TI rr «137 TT TT 15,800.00 IT TT TT '1147 Laziska-Dolne ,T "163 TT TT 91.00 IT TT TT TT TT " "166 1 0 . 0 0 TT tt it g TT Tt 147.00 TT Laziska-uôrne TT TI 5 7 TT TT 52.— TT TT " "167 TT " "281 TT TT 58. — IT IT TT ”287 TT TT 1,308.— TT TT " "303 TT TT 2.60 IT TT TT "307 TT TT 1,369.— IT TT ti "322 TT IT 0.15 IT TT " "323 TT TT 160.— IT TT " "327 TT TT 1,053.— TI TT " "333 TT TT 452.— II TT TT TI TT " "336 6 . — TT " "338 TT TT 5.— TI TT " "344 TT TT 1.40 TT TT " " 345 TT TT 1,245.— TT TT TT TT II " "346 1 2 .— TT tt 't.347 TT " "350 TT " "353 TT TT 12,600.— TT TT " "393 TT TT TT TT tt "407 8 .— TT TT TT " "416 TT 0 . 2 0 TT " "356 TT Tt TT "418 TT TT 0 . 2 0 TT tt "422 TT TT 0.14 TT TT TT TT Murcki " " 1 1,934.— TT TT TT TT " " 2 1,300.— TT TT TT 3 TT TT 1,421.— TT TT TT II 5 TI TT 842.-- TT TT TI IT g TT TT 835.— TT TT IT IT 7 TT TT 774.— TT Tt it it g TT TT 319.— TT TT TT TT Tt " " 1 0 513.— TT TT II H !T TT 1,659.— TT H TT H 12 TT TT 1,006.— TT TT TT Tt TT " " 13 1 1 .— TT IT II 14 TT TT 908.— TT TT 1 5 TT TT TT TT II 1 .— TT tt r, 16 TI TT 1,141.— tt IT TT IT 17 TT TT 0.50 TT -29 - Mur o ici, 16 G t Ne, 18 Amount clai i'necl 497.— zl. TT TT IT 19 Tî Tt 157.— " TT tt TT 20 TT TT 230.— " TT Tt TT 21 tt TT 862.— " n tt tt 22 Tî tt 174.— n TT ÎT TT 23 ÎT Tî 174.— " TT tt TT 24 Tt Tt 214.— n ÎT TT TT 25 Tî Tî 331.— " TT TT TT 27 ÎT ît 634.— " 1T Tt TT 28 TT tt 420.-- " TT TT tt 29 IT 0.25 " Ît TT TT tt 30 TT 368.— " TT TT TT 31 TT ÎT 7 67.— ,T TT TT tt <-^ Vn ît îî 2.50 " TT TT Tt 34 ÎT ÎT 2.50 TT tt Tt 35 TT ÎT 419.-- " ÏT TT Tt 36 TT TT 342.— TT TT TT ÎT 37 TT II 3 » 60 " TT TT TT 39 TT TT 1.60 ,T TT TT 40 TT TT 1.40 ” TT TT 213 11 ît 2 . — ,r Mokrc Tt ÎT Zarzecze IT ÎT 36 d. 0 ! 20 " TT TT Tî 203 TT tt 1.00 " IT TT Smilowice TT TT 5 6,300.-- " ' TT TT îî 20 TT TT 40.-- " TT TT TT 32 TT TT 45.— tT TT Tt TT 121 TT îî 25.— " ÎT il Borowa Wicé TT TT 6 189.— " 1T TT TI 33 TT TT 29.— " TT TT TT 46 ÎT ÎT 6 .-- " TT TT Tt 49 Tt ÎT 24. — T1 3 2 _ii TT TT tt 64 Tt ÎT TT Tt TT 103 ÎT ÎT 92.— " TT TT TT 140 Tt Tt 16.-- " TT TT TT 206 It ÎT 16.-- " TT TT TT 208 TT 11 42.— " tt Stara-Kuznia TT ÎT 3 ît 78.— " TT ÎT TT 11 Tî îî 49.-- " TT tt IT ît TT 9.-- " ICI îf TT TT IT 140 TT 4-4.— ” TT tt IT 204 TT TT 12.-- T1 TT TT TT 207 TT TT 18.-- r TT TT ÎT 213 TT 11 6 . — v TT Tt TT 229 TT TT 0.40 n TT Tî Gos tyn Tt IT 172 3.-- " TT TT 14 TT ÎT 38.-- " Wyry >_ TT TT TT 28 IT TI 33 TT TT TT 115 îî Tî 8 .-- " TT TT Tt 147 TT tt 15.-- n TT 11 IT 159 TT TT 772.— " TT H ÎT 172 ÎT îî 29.-- " TT TT tt 173 TT Tt 12.-- " Tt TT TT 175 ÎT tî 15. -- " Tt Tt Tt fî tt 646.-- n 194 TT T1 It TT 195 TI 1 .— " It Tt Tt 203 Tî !T TT TT 205 Tî 0.20 " TT Tt ÎT 215 TT IT 3. -- ” Tt Tt TT 236 ÎT TT 447.-- " Tt Tt TT TT TT 27.— " 241 Tt It It TT 251 IT 1.— " TT TT Tî 318 TT TT 417.— " - 30 - Wilkowyje Sheet No. 45 Amount cla imed 38. — zl IT ÎT TÎ 82 IT IT 4 ,-_ ir TT Tf TT 100 TT TT 5,-- " IT I! IT 118 IT TT 16.— " IT Ti II 119 ' II TT 8 .— " IT TI IT 122 TT TT TT TT TT 1.50 " 123 TT TT 1.— " TT II IT II II o 124 O TT TT TT 125 TT IT 4.-- " IT I! TT 126 IT II 13.— " TT TT II 127 TT TT .— " TT TI II 2 136 IT TI 20.— " IT TI Podlesie TT IT 24 5 . — " TI TT TT 89 IT II 514.— " IT ÏÎ TT 370 IT TT 1.10 " TT TI TT 615 TT II 130.— " II IT TI 616 II IT 2.50 " II TT TT 624 TT IT 2.20 " TI TT TT 668 TT TT 17.— " TT TT TT 671 TT TT 5.-- " TI IT TT 679 TT TT 9.— " IT TI TT 761 IT IT 2.20 " Panewnlk TT TT 18 TT TT 51.— " TI TI IT 36 TT IT 59.— " IT TT TT 40 TT IT 14.— " IT II TI 106 TT TT 597.— " II TT TT 254 TT II 5.— " II TI TT 260 TI TT 16.— " TT TT IT 263 IT TT 2 .— " IT TT IT 266 IT TT 3.-- " TT TT IT 273 IT TT 0.20 " IT TT TT 318 II TT 79.— » Mikolow " " 95 ri TT 27.-- " II II IT 166 IT TT 58.— " II TT II 30b IT TI 20.-- T' IT TT TT 316 TT IT 52.— " TT TI TT n 446 I! 3.— " TI TT H 507 TT TI 7.— " IT IT TI 554 TT TT 503.-- " TT TT TT 660 TT TT TT n 732 " 2 ,100.— " TI TT TT 795 TT TT TT 844 Mikolow Mias to ,T " 198a IT ,T 1 ,050.-- " TT Mikolow Parcele ir " 45 IT 222.-- " TT TI TT 64 TI IT 142.— ,T TT IT TI 193 IT If 46.— " IT TT TT 194 IT TT 163,-- " Kostuchna 11 11 34 TI IT 8 .-- n IT TI TT 35 TT II 69b.— " 11 TT TT 36 TI IT 47.-- " IT TT TT TT 40 IT 6.— " TT TT TT 43 II IT 260.-- " TT TI IT 44 TT 11 97.— " TT TT TT 52 II TT 358.-- " IT TT TT 53 IT IT 349.-- " IT TT IT 68 V TT 12,-- T' IT II TI 71 TT TT 8 .— " PiotrÔwioe " " 7 TT TI 59.-- " !t II II 99 TT TT 6.-- n It 11 II 138 TT TT 20.-- " It II 11 218 TT 11 5.— " - 31 - piotrowic e Sheet No. 219 Amount claimod 5.70 zl. 1! tt 2b tt 4. 20 ff tt tf 3O8 7 c ~* rt ff 322 ft 2.60 tt ff tt 326 10.-- ff tr 34b ft 1 9 .— tf tf 389 tf 2 0 .-- ff ff 401 tt 2 1 .-- Tf tt 402 ft 31. -- ff tt 406 ff 64 •-- tt ff ff 436 7 - ft tf r t 477 0. 70 tf ft 483 tt 2. 20 tf tt tt 5 1 0 9. 00 tf ft t r 547 4 .70 ff ft 564 ft 0. 40 ff tt tt 11. -- ff ft 579 ft 594 6„ 50 ff tt it 6. 90 tt tf >09 t r 8» ft tt 668 tt 0, 20 fr tf ff 680 3-20 ft. tt ft 697 3»40 tt t r . tt 724 5 »80 ît tt ft 37--- tt tt 736T5i tt 0. 30 ft tt 738 tt 25. -- tî ft ft 740 5*-- ft ft 742 tt tt tt tt tf tt 7 4 3 tt 750 247- tf tf Tt - 7 5 7 ff 9 ff 817 55‘50 tt 854 ft 20 ft 3< Tychy tf 44- t? 15 ft 15 112, ft so ft 126 ft tf s2b tt tf 4 8 0 54° 619 6 9 3 733 525,931.65 862 878 943 979 " 101 6 " 114 6 " 11 5 1 Total 598,700.-- zl. wj-th the above-mentioned interest and costs. L - 32 - 2) That the debtor be requested to pay the debt within a period of two weeks, failing which an official administrator will be appointed. 3) That the local Justices’ Court, as the competent land authority be requested to note in the Land Register the appointment of the officiel administrator for the lands in question. 4) That all public authorities and bodies concerned which are authorised to demand payment of taxation and other public dues in respect of these lands be notified of the institution of compulsory administra tion. Grounds for this Application. According to the administrative act for enforcement and the attestation issued by the Finance Office at Pszczyna, the debtor is in default for the payment of income tax in respect of the year 1927 amounting to 626,535*3! zloty, plus interest r.nd accessory costs. It has not been possible to recover this sum notwith standing the serving of summonses and an administrative order of enforcement on the lands. It is thought that other administrative measures in respect of the debtor's estate would serve no purpose. P roofs : The warrant of enforcement submitted and the attestation dated August l8th, 1934» issued by the Finance Office at Pszczyna. The Public Prosecutor's Office has proved the like lihood of successful enforcement under Article 75^> §2 and 3 C.P.O., by producing a register of the lands which compose the debtor’s estate (Freehold property - Allod), showing that the annual income derived the re from amounts to 598,700 zloty. The Register was drawn up on the basis of the debtor’ own books. Proofs: The documents submitted, together with the official information given by the Finance Office at Pszczyna regarding these registers. Of the total arrears of 626,535*31 zloty, only 598,700 zloty will be chargeable against the above- mentioned lands, seeing that the rest will be allocated among other lands, situate within the jurisdiction of other justices' courts. As the debtor refuses to pay voluntarily, and as revenue measures of enforcement, and administrative enforcement, would produce no result, there is justification for the present application. (Signature) (Signature) Rapporteur President: - 33 - Tr an sl a t io n . Public Prosecutor’s Office of the Republic of Poland. L. 22.968/54. To the Justices’ Court at Milcol ow, V e ry u rg en t. 1 i cat ion. by the Treasury (Finance Office at Pszczyna) as creditor, represented by the Public Prosecutor’s Office, Katowice Division. v. Hans Heinrich XV, von Hochberg, FUrst von Pless, of Castle Pless, as debtor, for the institution of compulsory administration. According to the administrative act dated August l8th, 1934» No. 109/80/34, delivered by the Finance Office at Pszczyna and provided with the enforcement clause dated August 20 th, 1934) in respect of the sum of 9 ,214,883.67 zloty, with accessory costs, and in accordance with the provisions of §2 of the Ordinance of the Council of Ministers dated June 25th, 1932, concerning the procedure of enforcement to be followed by the revenue ^authorities (Legal G azette No. c-2, i bem 580 ) and Article 75$ §1 et s e q „C„p.Q„, the Public Prosecutor’s Office of the Republic of Poland claims onbehalf of the Treasury for the recovery of the income tax arrears for the year 1927, totalling (a) 9 ,214,683.67 zl. plus 14$ monthly interest accruing on 764j428.08 zloty as from September 1st, 1934s and on 1 ,914,928.55 zloty as from the same date; on 1,093,198.41 zloty os from August l?th, 1934j ar|o on i ,477 jC7 8 .91 zloty £ s from September 9th, 1934) together with b) Costs in respect; of the present application ...... 13,942.-- zl. c) Costs of che enforcement clause ...... 6 . SO " Total 9 ,233,832.17 " 1) The appointment of an official administrator for tho lands mentioned below with all apporte nan c e s thereto, including all undertakings of every Kind situated thereon, installations, offices of administration, furnishings, etc. of the debtor which are designated : a) on sheet Ho. 43 of the Lane Register, "Murcki" with the Mur ok i electric railway, the "Anri; schacht" coal mine, the carpentry workshop, the saw mill and the gardening business; b j on sheet Fo. 391 of the Land Register, "Lasiska-Gorne", with the "Prinzengrute" coal mine; c) on sheet No, 392 of the Land Register, "Lasiska Gorne", with the "Brauegrube" mine, and the "BredeschSchte"; d) on sheet ï\To. c33 of the Land Register "Podlesie”, includ ing the laboratory, carpentry workshop, "Boer" coal mine and "Podlesie" impregnation niant ; e) on 'sheet No» 244 of the Land Register "TTyry" , with the "Eeinrichsgliick" nine and the office for the retail, sale of coal. S) That the debtor be required to settle the debt within a period of two weeks, failing which an official administrator will be appointed: 3) That the local Justices' Court, as the competent land authority, be requested to note in the Land Register the appointment of the official administrator for the lands in question. 4) That all public authorities and institutions concerned which are authorised to demand payment of taxation and other public dues in respect of these lands be informed of the institution of compulsory administration. Grounds for this Application. According to the administrative act for enforcement and the attestation issued by the Finance Office at Pszczyna, the debtor is in default for tho payment of income tax in respect of the year 192? amounting to 9,214,883.£7 zloty, plus interest and accessory costs. It has not been possible to recover this sum notwithstanding the serving of summonses and an administrative order of enforcement, on the lands. It is thought that other administrative measures in respect of the debtor’s estate would serve no purpose. attestation dated August 18th, 1934, issued by the Finance Office at Pszczyna. The restraint on the debtor’s ownership of the above- mentioned land which precludes enforcement by sale owing to the existence cf a limitation by the entail (Article 758 § 1, C.P.O.) is proved by the Land Register. P roofs : The Land Register, -on the basis of tho sheets of that book at the Local Justices' Court. As the debtor refuses to pay voluntarily, and despite revenue measures of enforcement and as administrative measures would prove fruitless, there is justification for the present application. (Signature) (Cignature) Rapporteur. President. - 35 - Translation Justices' Court of Myslowice. VII,E. 157/34 August 27th, 1934 ORDER OF THE COURT The Justices' Court of lyslowico, in the matter of the enforcement by the State Treasury (Pszczyna Finance Office) as creditor, represented by the Katowice Division of the Public Prosecutor's Office of the Republic of Poland, Hans Heinrich XV. von Ilochberg, Fürst von Pless of Castle Pless as debtor, Concerning the institution of a compulsory administration in accordance with Articles 540 and 758, § 2 et seq_, 0,1 =0. and the provisions of § 2 of the Ordinance cf the Council of IS.nlstors of June 25th, 1932, concerning the procedure of enforcement to bo followed by the revenue authorities (Legal Gazette Ho. 62, Item 580 ), Hereby orders That an official administrator be appointed for the lands mentioned below with all appurtenances thereto and undertakings of every kind, installations, offices of administration, furnishings, etc., des ignated on the sheets of the undermentioned land register; for the lands Dziechowice, Sheet No.146, the sum required is 80o— zX» T! TT " 280 7T TT TT TT * 10» t r TT " 232 TT TT TT TT 5 a TT TT " 283 TT ÎT TT TT 5 „ TT TT " 285 TT TT TT TT * 5, Imielin TT TT 751 TTTT TT TT • 5 » We sola TT " 34 TTTT TT TT « 50. TT TT TTTT TT TT " 43 1 . TT TT " 102 TT TT TT TT 30. TT TT TT TT TT TT " 118 e 32. TT TTTT TT TT " 126 32. TT TT " 127 TT TT TT TT » 15 » TT TT ,T 133 TT TT TT TT * 25» TT TT " 138 TT TT TT TT 10, Tt TT ti 144 TT TT TT TT » 10, Krasowy TT " 7/a TT TT TT TT 10, TT TT " 37 TT TT TT TT » 15, TT TT " 69 TT TT TT TT * 5. TT TT v 71 ÏTTT TT TT * 5, TT TT TT 138 TT TT TT TT 5. TT TT " 161 TT TT TT TT 10. TT TT " 19 2 TT TT TT TT 30. TT TT TT TT TT TT " 241 1 . TT TT T' 252 TT TT TT TT 7. TT TT ,T 264 TT TT TT TT e 30. TT TT TI TT TT TT TT 265 1 . TT TT ,T 269 TT TT TT TT 30„ TT TT " 272 TT TT TT TT 115. TT TT TT TT TT TT " 275 * 1 , TT TT " 282 TT TT TT TT 20» To tal 600.— z/. This sum to be recovered with interest at 1 qfe per month as from October 1st , 1934, plus the costs of judicial enfcrce- ment and the costs of application for the institution of com- pulsory administrât ion amounting to 1,769 zlotys together with the costs of the en forcement clause of b,50 zlotys for the recovery of interes. t in arrears on the income for the year 19 27 amounting to 6 26,535.31 zlotys plus monthly interest of 1±.€ calculated on a sum of 360,595.86 zlotys. The debtor is called upon by the Court to pay the creditor the debt mentioned within a time-limit of two we els as from the date of service of the present summons, failing which an official administrator will be appointed. At the same time the Court requests the land section of the local courtcourt, as the competent land authority, to note in the land register the appointment of an official adminis trator and is also informing the Finance Offices at Pszczyna and Ityslowice of this appointmnnt. Grounds for this Decision The creditor has filed his application for the i n s titu te of compulsory administration for the lands belonging to the debtor and mentioned in the Order of the Court qnd had sub mitted an administrative order of enforcement and an attes tation from the Finance Office at Pszczyna - 37 - dated .uugust l8th, 1934» "to the effect t h a t the debtor is in defr.ult for the payment of income tax for 1927 amounting to 626,535*31 zlotys plus interest and accessory charges and that he vs ill not pay this sum in spite of summonses and that it has not been possible to recover these sums by adminis trative enforcement on the debtor's lands. By the attestation submitted and the particulars supplied by the Finance Office at Pszczyna on August l8th, 1934, the creditor has shown that the annual income derived from" the above-mentioned lands belonging to the debtor is 1,279.50 zlotys and that it is sufficient for the payment of part of the arrears and in particular of 600 zlotys. The attestation mentioned has been based on the commercial books of the debtor. Since the conditions for the institution of a compulsory administration in accordance with the above-mentioned provisions have been proved to exist, it has been necessary to make the stipulations contained in the order of the Court ; as regards costs , the order of the Court is based on the provisions of articles 109 and 110 C.P.O. taken in conjunction with Article 525 C.P.O. (Signed ) Gorka For the Justices' Court. Delivered at My slow ice , August 27 th, 1934 • (Signature): (L.S.) Clerk of the Justices' Court. Translation. Public Prosecutor's Office of the Republic of Poland. KATOWICE, August 24th, 1934- Katowice Division L.22. 968/34. To the Justices' Court at MYSLOWICE. APPLICATION. by the Treasury (Finance Office at Pszczyna) as cireditor, represented by the Public Prosecutor's Office, Katowice Diwision. v. Hans Heinrich XV von Hochberg, FUrst von Pless, o£T Castle Pless, as debtor, for the institution of compulsory administration. - 38 - According to the administrative act dated August lSth, 1934; N o . IO9/0O/34> delivered by tbs Finance Office at Pszczyna and provided with the enforcement clause dated august 20th, 1934» in respect of the sum of 626,535-31 zloty, viith accessory costs , and in accordance with the provis ions of §2 of the Ordinance of the Council of Ministers dated June 25th, 1932, concerning the procedure of enforcement to be followed by the revenue authorities (Legal Gazette No. 62, item 580y and Article 75^ §2 et seq. C.P.O., the. Public Prosecutor's Office of the Republic of Poland claims on behalf of the Treasury for the recovery of the income tax arrears for the yoar 1927, totalling (a) ...... 626,535.31 zl. with lit P^r cent, monthly interest accruing on 360,585.86 zloty as from October 1st, 1934• (b ) Costs in respect of the present application 1, 769* zl. (c) Costs of the enforcement clause 6.^0 zl. Total 628,310.81 zl. and. in particular, for the recovery cf part of the sum due of 600 zloty plus interest as from October 1st, 1934> an^ costs : (1) Tho appointment of an official administrator for the lands mentioned below with all appurtenances thereto, including alj. undertakings of every sort, installations, offices of administration, furnishings, etc. of tho debtor -which are designated under the numbers of the shee ts of the Land Register set forth below. (Here follow the nomenclature of the lands, the relevant numbers of the sheets of the Land Register and the sum at which each piece of land is assessed). - 39 - pith the above-mentioned interest and costs. (2) That the debtor be called upon to pay the debt within a period of two weeks, failing which an official administrator will be appointed. (3) That the local Justices’ Court, as the competent land authority, be requested to note in the Land Register the appointment of the official administrator for the lands in question. (4) That all public authorities and bodies concerned which are authorised to demand payment of taxation and other public dues in respect of these lands be informed of the appoint ment of an official administrator. Grounds for the Applicatio_n. According to the ad'ninistrative act of enforcement and the attestation issued by the Finance Office at Pszczyna, the debtor is in default for the payment of income tax in respect of the year 1927 amounting to 62o,535.31 zloty, plus interest and accessory costs. It has not been possible to recover this sum notwithstanding the serving of summonses and administrative en forcement on the lands. It is thought that other administrative measures in respect of the debtor's estate would prove fruitless. Proofs : The warrant for enforcement submitted and the attestation dated August 18th, 1934, issued by the Finance Office at Pszczyna. The Public Prosecutor’s Office has shown the desirability of enforcement under Article 753, §2 and 3 C.P.O., by the pro duction of a register of the lands composing the debtor’s pro perty (Freehold-Allod), which shows that the annual income from these lands amounts to 1.279.50 zloty, being considerably in excess of the arrears thereon. The Register was drawn up on the basis of the debtor’s own books. Proofs : The documents submitted, together with the official information given by the Finance Office at Pszczyna re garding these registers. Of the total arrears of 626,535.31 zloty, only 600 zloty i7ill be charged against the above-mentioned lands, seeing that the rest will be allocated among other properties, situate within the jurisdiction of other justices’ courts. As the debtor refused to pay voluntarily, and despite -avenue measures of enforcement and as administrative measures of enforcement would prove fruitless, the present application is Justified. (signature) (signature) Rapporteur : President: - 40 - Translation. Justices' Court of Myslowice. VII.E.156/34. August 27th, 1934. Order of the Court concerning the institution of compulsory administration. The Justices' Court of Myslowice, in the matter of enforcement by the State Treasury (Pszczyna Finance Office), as creditor, represented by the Katowice Division of the Public Prosecutor's Office of the Republic of Poland, v . Hans Heinrich XV. von Hochberg, FUrst von Pless, of Castle Pless, as debtor, concerning the institution of compulsory administration, in conform!; with Articles 540, 758 § 2 et seq. C.P.O. and with the provisions of § 2 of the Decree of the Council of Ministers of June 25th, 1932, regarding procedure for enforcement by the revenue authorities (Dz.Ust.R.P.No.62, Pos.580). Hereby orders the institution of compulsory administration of the lands belonging to the debtor entered on sheet 295, Krasowy, in the Land Register, with the Wesola Brick Works and the "Fürstengrube", including all appurtenances thereto and undertakings of every kind, installations, offices of administration, stock and furnishings, etc. therein situate. At the same time, the Court orders the cre&tor to pay the debtor the debt mentioned hereunder, within a period of two weeks, as from the serving of the present summons, failing which an official administrator will be appointed. The debtor's debt consists of the following items: a) ...... 9,214,883.67 zl plus 1^% per month interest on arrears : on a sum of 764-, 428.08 zl. , as from September 1st, 19 34; on a sum of 1,914,928.35 zl. as from the same date ; on a sum of 1,693,198,41 zl. as from August 17th,1934; and on a sum of 1,47 7,078.91 zl. as from September 9th, 1934, together with b ) Costs of enforcement of the present application... 19,942.00 z- c) Costs of the enforcement clause ...... 6.50j - T o t a l 9 ,233,832.17 At the same time, the Court requests the Land Section of the local Court, as the authority having da arge of the Land Register, to enter in the Land Register the institution of compulser administration, and informs the Finance Office at Pszczyna and at Myslowice of the institution of compulsory administration. - 41 - Grounds for_this Deoision. The creditor has made application for the institution of com pulsory administration of the lands belonging to the debtor which are rationed in tho Order end has attached tc his application a warrant for enforcement, that is to say, a document delivered by the Pszczyna Finance Office on August 18th, 1934,N o .105/80/34 and endorsed by the justices’ Court of Pszczyna on August 20th,1934, ( II,Cl,67/54) inres pect of a sum. of 5,214,883.67 zl. and has referred to the Krasowy land enter 3d on sheet 295 ofi the Land Register , which is kept at the local Court; the impossibility of enforcement by the sale of the land men tioned has been proved by the restraint on the debtor's ownership. It appears from the above-mentioned Land Register that the res traint on the debtor’s ownership c.f the said land precludes enforce ment ty sale, owing to the existence of a de facto limitation under tne entail• Whereas the creditor has produced the warrant for enforcement, ias demonstrated the method of enforcement, has attached the warrant for enforcement and proved the limitation of the right of ownership,it ms necessary to base the decision, as has been done in the Order of the Court, on the provisions mentioned. As regards costs, the Order of the Court is based on the pro visions of Articles 525, 109 and 110 C.P.O. Judge of the Justices’ Court (Signed) Dr. Gorka. Delivered: Myslowice, August 27th, 1934. (Signature): (Seal) Representative of the Justices’ Court. latowice Division of the *ublie Prosecutor’s Office of the Republic of Poland. L. dz.22.968/34. Katowice, .ve^urgent. To the Justices Court of Myslowice. Applic the Treasury (Pszczyna Finance Office), as creditor,represented by Katowice Division of the Public Prosecutor* s Office, 1:"as Heinrich XV.von Hochberg, Ftirst von Pless, of Castle Pless,as tobtor. *cr institution of compulsory administration. In conformity with the administrative order delivered by the lj2C2yna Finance Office on August 18th 1934,Mo. 109/60/34 provided with kiû enforcement clause dated August 20th, 19 54, in respect of the sum of 883.67 zl, with the accessory costs, and in view of the provis os of §2 of the Decree of the Council of Ministers of June 25th, 1932, erning the procedure of enforcement to be followed by the revenue ^tùoritlas ( Legal Gazette Mo .62,Item 530 ) and Article 753 §2 et seq. the Public Prosecutor's Department of the Republic of Poland : ^ s, on behalf of the Treasury, for the recovery of the tax mention ,ia 'the warrant for enforcement. annexed hereto, to the total amount - 42 - a.) ...... 9 , 214,383.67 zl, plus interest on arrears of 1 per month, namely on 754,428,08 zl« as from Sept.l,1934 « 1, 914,929„35 " " «’ Sept.1,1934 " 1,693-198,41 " " " Aug.17,1934 " 1,477,078.91 " " " Sept.9-1934 b) plus the costs of enforcement of the present application ...... 18,942.-- r’ c) plus the costs of the enforcement clause 6.50 ” Total 9,233,832.17 zl. 1) The institution of compulsory administration of the lands, including all appurtenances thereto and under takings of every kind, installations, offices of administration and movable property, etc. therein situate, belonging to the debtor, which are entered on sheet 295 Grasowy. together with the "Wesola” Brick Works and the "FÛrs tengrub e” . 2) That the debtor bo required to pay the debt within a period of two weeks, failing which an official administra tor will be appointed , 3) That the local Justices GoErt be requested as land authority, to note in the Land Register the institution of compulsory administration of the lands in question. 4) That the institution of compulsory administration be notified to all the public authorities and bodies authorised to demand payment of taxes or other public dues in respect of the said lands, Gro un ôs_ __ for thi s App li cat ion. According to the administrative order of enforce ment submitted and the attestation of the Finance Office at Pszczyna, the debtor is in arrears for the payment of taxes to the amount of 9,214,883.67 zl. plus interest and accessory charges. In spite of summonses and administrative enforce ment on the debtor’s movable property, it has not been possible to recover this sum ; it is thought that further administrative measures in respect of the debtor's estate would serve no purpose. Proofs. The warrant for enforcement and the attestation" of the Finance Office of August 18th, 1934. The restraint on the debtor’s o?:nership of these lands whjoh precludes enforcement by sale on account of the limitation under the entail (Article 758 § 1 C.P.O.) , is shoftfi by the Land Register. - 43 - Proof. The Land Register, more particularly the sheets of the Land Register, referred to, which is kept at the above-mentioned Justices Court. Since the debtor refuses to pay voluntarily and in spite of revenue measures of enforcement of his arrears of taxes, and since enforcement through administrative channels would achieve no result, the present application is justified. Rap porteur : President: (Signature) (Signature). Translation. Justices’ Court of Katowice V.F. No. 2308/34. August 27th, 1934, Ordor of the Court . The Justices’ Court of Katowice, as represented by Dr. Poplawski, Judge of the Justices Court, at its non-public sitting on August 25 tb, 1934, in the matter of the application of the State Treasury (Pszczyna Finance Office), as creditor, represented by the Katowice Division of the Public Prosecutor’s Office of the Republic of Poland, v . Hans Heinrich XV von Hochberg, FUrst von Ples^ , of Castle Pless, as debtor, concerning the appointment of an administrator Hereby orders 1. That compulsory administration be instituted for the lands of the debtor which are entered on sheet 330 Ligota of the Land Register, including all appurtenances thereto and undertakings of every kind, installations, offices of adminis tration and. movable property, etc. therein situate, .together with the Ligota Brick Works. 2. That the creditor be required to pay, within a period of two weeks : (a) the sum of 9,214,883.67 zl. with 1-J$ arrears of interest per month on 764,428.08 zl,, as from September 1st, 1934; on 1,914,928.35 zl», as from September 1st, 1934 ; on 593,198.41 zl., as from August 17th, 1934 ; on 1,477,078.91 zl., as from September 9 th, 1934 ; (b) the sum of 18,942.-- zl. being the costs of enforcement of the present order ; to) the sum of 5,50 zl, for the cost of the enforcement clause, failing which an official adminis- tSator will be appointed. - 44 - Grounds for this decision. By submitting administrative order No. 109/80/34 of August 18th, 1934, delivered by the Pszczyna Finance ’ Office and endorsed with the enforcement clause dated August 20th, 1934, Sig.11.01. 67/34, the creditor has proved that the debtor owes him a sum of 9,214,883.67 zl. with interest and accessory charges. It has been proved from sheet 380 Ligota of the Land Register, that the lands in question cannot be sold on account of a limitation under the entail. In these circumstances, it was necessary, in conformity with Articles 758 l 1, 759 and 760 C.P.O. to give the decision in the terms of the present order of the Court. As regards costs, the order of the Court is based on Article 523 C.P.O. and on. Si 17, 11, concerning rights of defence. (Signed): Dr. Poplawski Delivered : Katowice, August 25th, 1934. (Signature): Clerk of the Court. (seal) Justices' Court of Katowice. V.F.No.2309/34. August 27th, 1934 Order of the Court, The Justices' Court of Katowice, in the person of Dr. poplawski, Judge of the Justices' Court, at its non public sitting on August 25th, 1934, in the matter of the application of the State Treasury (Pszczyna Finance Office) , as "creditor, represented by the Katowice Division of the Public Prosecutor's Office of the Republic of Poland, v. Hans Heinrich XV von Hochberg, FUrst von Pless, of Castle Pless, as debtor, concerning the appointment of an adm inistrate tor hereby orders 1. That compulsory administration be instituted in respect of the lands, including all appurtenances thereto ani undertakings of every kind, the installations, offices of administration and movable property, etc. therein situate, of the debtor, which are entered in the Land Register below, namely : - 45 - Sheets Brynow 8 , 11, 16, 71, 96, 120, 134, 140, 203, - Sheets Katowice 842, 844, 845, 1040, 1153, 1195, 1196, 1414, 1422, 1564, 1565, 1566, 1615, 1616, 1617, 1646 , - Sheets Ligota 26, 121, 122, 419, 568, 2 . That the creditors be required to pay, within a period of two- weeks : (a) the sun of 626,535.31 zl, with l-i% interest on arrears per month on a sum of 330,595,86 zl., as from October 1st, 1934. (b) a sum of 1769 zl. for costs of proceedings and (c) a sum of 6.50 zl. for costs of the enforcement clause, f ai ling v/hich an official administrator will be appointed. Grounds for this decision. By submitting the administrative Order No,109/80/34 dated August 18th, 1934, delivered by the Pszczyna Finance Office. and endorsed with the enforcement clause dated August 20th, 1934, Gig.II. 01. 67/34, the creditor has proved that the debtor owes him e sum of 626,535.3], zl. , with interest and accessory charges. Whereas tho creditor has proved satisfactorily the possibility of recovering his debt within two years out of the income from the lands placed under compulsory adminis tration, it was necessary in conformity with Articles 758 I 2,759 and 760 C.P.O. to.give the decision embodied in the terms of the present order of the Court. As regards costs, the order of the Court is based on Article 533 C.P.O. and on §s 11, 17 of the provisions concerning rights of defence. (Signed): Dr. Poplawski. Delivered : Kstowice, August 25th, 1934. (Signed): Clerk of the Court. (Seal) - 46 - A N N E X II. Translation. Voivode of Silesia Katowice,August 27th, 1934, No. Sk.11.16. Pe 9/73/34. Subject : Arrears of taxation of the Filrst von Pless, Pszczyna. Kerrn Hans Hochberg, Furst von Pless, O/o General Administration of the Fürst von Pleas, Pszczyna. Tiie Office of the Voivode of Silesia (Finance Section) hereby informs you that the Finance Ministry by rescript of August 23rd, 1934, (NI D.V. 164/t jn/34) 2 1) Does not allow your clai^ of May 29th, 1934? to be granted the facilities provided in the Ordinance of the Finance Minister of November 25th, 1933 (Dziennik Ustaw Rzeczypospoilte j Polskiej. No. 94. Item 731), under the provisions of § 10 of the Ordinance in question. 2) Does not allow the appeal lodged by you on June 13th, 1934> against the decision of the Finance Committee of June 4th, 1934 (No.Sk.II. I2/7/2/34), to the effect that your arrears of taxation are due to manifest ill-will. 3) Considers that your proposal to make an aggregate payment of 3 ,000,000 z/oty only (viz., a single payment of 1,600,000 ., and 60,000 z/« monthly for a period of two years) on the arrears of taxation totalling 11 ,107,682 z/., as suggested in your letter of June 19th, 1934, as also the further proposal put forward on July 2nd, 193 4; by your representatives, Dr. Trenczak and Dr. Aronowski, to increase the amount to 4 f 500,000 z/., are not seriously meant, have no adequate foundation, and are consequently inadmissible. In transmitting to you the above decisions, we have to inform you that you have not up to the present time mfiS any reasonable proposal with regard to the taxes due to the Treasury, which could be regarded by the authorities as the basis of a final settlement. (signed) Dr. GRAZYNSKI. Voivode. - 47 - ANNEX III. General Administration of the Fürst von Pless, Pszczyna, August 30th, 1934, With reference to the questions put by M. Ryczkowski to the Director of the General Administration, Engineer Irenesak, we have to reply as follows : The questions put are as follows : 1) What is the present position in regard to the payment of wages? 2) Why have wages not teen paid, or why have they only teen paid in part, in the Pless works? (Figures should be given in answering this question to show that wages have not been paid in full, and why.) 3) The Administration of tho Fürst von Pless is asked to say whether it is true that some 900,000 s/. were transmitted ‘by the Administration abroad in the latter half of May and some 180,000 z/. (in German marks) at the end of July. To these questions we reply as follows: 1) There are no arrears in the payment of wages at the moment. All wages due have been paid in full. The Voivode has been informed of this fact by the Works Council of the workers. It was possible to pay the arrears for August thanks only to the offer of the Office for foreign countries of German employees in Hamburg, having regard to the peculiarly dangerous position of the workers and employees of the Pless Administration, to make available, through the Office of German employees in Katowice, the sums required for the payment of salaries and wages. 2 ) 11 tables are attached to this letter showing the daily payments in and out, together with the daily posi tion of all branches of the Pless undertakings. (The detailed tables and calculations are not reproduced in this Annex. The tables explain every action taken by the Administration in regard to wages.) 3) On May 18th last, at which time the Prince of Pless was still in prison, the Director of the General Admin istration of the Pless estates transferred a sum of 358,000 zX. from the account at the Deutsche Bank und Discontogesollschaft at Katowice to the account of the Deutsche Bank and Discontogesellschaft at Gleiwitz. This step was taken in order to make available sums which were required without fail on certain dates to ensure the continuance of the operation of the undertakings. These preparatory measures were necessary in the interest of the undertakings in Upper Silesia. The total specified above is made up as follows : - 48 - z/oty. 1) Costs of transport for the mining administration, maturing on May 1 8 t h ...... 43,000 2) Interest payable to the Schweizer Bankverein 2 5,000 Swiss francs, equivalent to ...... 43,000 3) Interest payable to the Amsteltank of Amsterdam, the Kommerz und Privat- bank of Beuthen, and the Btthmische U nionyank of MShrisch Ostrau, totalling ...... 74,000 4) Social charges including payments already effected by the workers to a total of 72,000 z'/L. making .. . altogether ...... 145,000 5) Payment in respect of the Polish National Loan...... 53,000 Total . . . 358,000 Explanations in regard to 1). The costs of transport are payable on the 3rd and 18th of each month to the Railway Management in Katowice for the pre ceding half-month, for trucks made available and transported. Failure to pay or failure to pay by the due date means the immediate stoppage of the supply of trucks for the Mines Administration. The impossibility of loading coal owing to the lack of trucks means the installation of unemployment sty. fts, and in the long run the closing down of the undertak ing. Explanations in regard to 2). The payment of 25,000 Swiss francs to t re Schweizer Bankverein represents a part payment of interest on a credit which the latter had granted to the 0swag, an undertaking now insolvent, for which the Ftlrst von Pless had given a personal guarantee. Failure to pay this sum, or failure to pay it by the due date, would undoubtedly lead to the most severe meas ures on the part of the Bank against the Administration, rendering the latter liable to being called upon to repay tho whole of the dett immediately. Explanations in regard to 3). The sum specified represents interest payable to the insti tut ions specified. All these tanks expect payment of interest at the due dates, and are in a position to require repayment of the capital (since these credits are payable from day to day), and in the event of non-payment of the capital can force the undertaking to go into tankruptcy. - 49 - Emigrations„ in regard to 4 ) . The social charges, totalling 145,000 z%. are made up as follows : zXoty. a) Contributions to old-age insurance for April, due May21 s t ...... 29,261.90 1) Contributions to the Knappschaft (Miners' Insurance) Association for April, due May25 t h ...... 101,542.18 c) Contributions to the Working Fund for April, due May 30 t h ...... 14,243.81 Of the aboTC sums 50% are sums retained on tho wages and salaries of workers and employees for the month of April. Explanations in regard to 5). This payment relates to the ninth instalment of the Polish National Loan. All the above sums have been used for the settlement of tho liabilities shown above , and have been transferred to Gleiwitz for the purpose indicated, as explained in the tables relating to the payments in and out. No other sums at the disposal of the Pless Administration on May 18th last at Katowice, other than those referred to, have been transferred abroad. With regard to the second part of Question No. 3, it should bo recorded that neither at the end of July nor at any other date was the sum of 180,000 zXoty or any other sum transferred abroad (whether in z/oty or in Reichsmarks). Signed for the General Administration of the Fürst von Pless. (Signed) MUSI0LEK. (Signed) LIERMANN.