Supplement Jfôo. 2 €Ï)E Palestine ©Alette Jl3o. 144$ Ofist Jimjemfcer
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Supplement jfôo. 2 •to €ï)e Palestine ©alette Jl3o. 144$ ofist jiMjemfcer, 1945. TRADING WITH THE ENEMY ORDINANCE, 1939, VESTING ORDER NO. 206 BY THE HIGH COMMISSIONER UNDER SECTION •9(1) (&). IN EXERCISE of the powers vested in him by section 9(1)(6) of the Trading with the Enemy Ordinance, 1939, and by paragraph 4(1) of No. 36 of 1939. : the Trading with the Enemy (Custodian) Order, 1939, and all other Gaz: 1.11.39, powers him enabling, the High Commissioner has been pleased to vest p. .1201. the. undermentioned property in'the Custodian of Enemy Property, ,and all the said property is hereby vested accordingly: — All the property in Palestine belonging to any one or more of the following: — 1. Klara Bez formerly of Haifa. 2. Ottilie Blunck (Blunk) formerly of El Bassa. 3. Elise Brauer formerly of Waldheim. 4. Anna Bulach formerly of Jaffa. 5. Chana Faijgla (Feigla) Greizer (Greicer) of Bedzin. 6. Haim Greizer (Greicer) of Bedzin. 7. Selma Hasenpflug formerly of Sarona. 8• Hulda Jung formerly of Haifa. 9. Helene Koeper formerly of Sarona, 10. Werner Koeper formerly of Sarona. 11. Estera Najman (Naiman) of Bedzin. ־ .Mejer (Meyer) Najman (Naiman) of Bedzin .12 13. Marta Schreiber formerly of El Bassa. 14• Anna Seeger formerly of Haifa. By His Excellency's Command, 22nd October, 1945. J. V. W. SHAW (F/Cust/17/41) Chief Secretary. MUNICIPAL CORPORATIONS ORDINANCE, 1934- LOCAL AUTHORITIES (BUSINESS TAX) ORDINANCE, 1945. BY-LAWS MADE BY THE MUNICIPAL COMMISSION OF JERUSALEM. IN EXERCISE of the powers vested in them by section 99 of the Municipal Corporations Ordinance, 1934, and by section 3 of the No. 1 of 1984. Local Authorities (Business Tax) Ordinance, 1945, the Municipal No. 29 of 1945. Commission of Jerusalem have made the following by-laws: — — 1235 — 1236 THE PALESTINE GAZETTE NO. 1418—SUPPLEMENT No. 2. 1st November, 1945 Citation. 1. These By-laws may be cited as the Jerusalem (Municipal Business Tax) By-laws, 1945. Interpretation. 2. In these By-laws, unless the. context otherwise requires— "place" or "premises" means any shop, house, room, hut, kiosk or part thereof, in which any specified trade or business is carried on and includes land whether surrounded by a fence or not; rent" means in relation to any place or premises the rent payable" ״ therefor as it appears in. the assessment list of the Municipal Corporation of Jerusalem for the purpose of assessment of rates in respect of the year in which the tax is payable; "specified trade or business" means any trade or business specified in the First Schedule to these By-laws; "tax" means the municipal business tax imposed by these By-laws. Imposition 3. —(1) Any person carrying on a specified trade or business within of tax. the Municipal Area of Jerusalem shall pay yearly to the Municipal Council of Jerusalem tax in the amount set out in the second column of the First Schedule to these By-laws, opposite such trade or business, in respect of each place or premises where such trade or business is carried• on by such person. (2) Where two or more persons carry on different specified •trades or businesses in the same place or premises, each of such persons shall. pay the tax in respect of the trade or business cafried on by him in such place or premises according to the rent payable by him for such portion of such premises as is occupied by him. (3) Where one person carries on two or more specified trades or businesses in the same place or premises, tax shall be payable only in respect of one of such trades or businesses: Provided that where in accordance with the First Schedule to these By-laws the amounts of tax payable in respect of the said trades or businesses*• are different, tax shall be paid in respect of such one of the said trades or businesses as under the said Schedule is subject ־.'־.־ .to the highest tax (4) Where two or more persons carry on in the same place or pre mises a specified trade oi^business in respect of which the tax is pay able by reference to rent and one or more of such persons is or are the occupier or occupiers of such place or. premises and one or more of such persons is or are the sub-tenant or sub-tenants of such pre mises, then each of such persons shall pay the tax payable in respect of the specified trade or business in regard to the" portion of the pre mises occupied by him. Payment 4. The *tax shall be paid— of tax. (a) in the year 1945, on the first day of the month following the date of enactment of these By-laws; (b) thereafter on the first day of October of each year. ־ —Persons carrying 5. —(1) Any person who on specified trade or business (a) at the date of the publication of these By-laws in the Gazette, to give notice. carries on any specified trade or business within the Municipal Area of Jerusalem, shall; within fifteen days from that date, (b) after the date of the publication of these By-laws'in the Gazette, begins to carry on any specified trade or business within the 1237 Municipal Area of Jerusalem, shall, within fifteen days from the date when he begins to carry on such trade or business, give notice in respect of such trade or business to the Municipal Cor poration of Jerusalem, in the form set out in the Second Schedule to these By-laws. (2) Where any person carries on, or begins to carry on, any spe cified trade or business in more than one place or premises within the Municipal Area of Jerusalem, he shall give notice in such manner, and within such time, as is specified in sub-paragraph («) or. (b) of paragraph (1) of this by-law, whichever is appropriate, in respect of each place or premises where such trade or business is carried oh. (3) Where any person, after having given notice in accordance with paragraph (1) of this by-law in respect of the carrying on by him of any specified trade or business in any place or premises within the Municipal Area of Jerusalem, begins to carry on in the same place or premises any specified trade or business not included in the notice given by him as aforesaid, he shall, within fifteen days from the date when he so begins to carry on such last mentioned trade or business, give notice in respect thereof to the Municipal Corporation of Jeru salem in the form set out. in the Second Schedule to these By-laws. 6. Any person who ceases to carry on any specified trade or business Persons eeasing shall give notice in writing to the Municipal Corporation of Jeru to carry on salem in the form set out in the Third Schedule to these By-laws specified trade within fifteen days from the date on which he ceases to carry on such or business to trade or business. give notice. 7. Any person carrying on any specified trade or business who claims Power to re to have paid the tax in respect of such trade or business in accord quire production ance with the provisions of these By-laws shall, on demand made of receipts in that behalf by the Mayor, or any official of the Municipal Cor for tax. poration of Jerusalem authorised by the Mayor, produce for in- spection to the person making the demand any receipts held by him in respect of the tax which he claims to have paid. 8. The Mayor, or any official of the Municipal Corporation of Jeru Power to in salem authorised by the Mayor, shall have power at any reasonable spect premises. time to inspect any place or premises in order to ascertain whether any specified trade or business is carried on therein. 9. The provisions of the Municipal Corporations Ordinance, 1934, Manner of col regarding the recovery of rates imposed by a municipal council under lection of tax. that Ordinance shall apply mutatis mutandis to the recovery of the No. 1 of 1934. tax, as though it were a rate recoverable under the said Ordinance. i, 10. Any person who— Penalties. (a) fails to comply with the provisions of by-law 5 or 6 of these By-laws ;or (b) fails to comply with any request or demand made under by-law 7 of these By-laws; or (c) in any notice given by him under by-law 5 or 6 of these By-lawB ,makes any statement, or furnishes any information, which he knows or has reasonable cause to believe to be false in a material particular; or d) makes such statement as aforesaid in answer to any request) .-'׳ made under by-law 7 of these By-laws, • •• . THE PALESTINE GAZETTE No. 1448—SUPPLEMENT No. 2. 1st November, 1945 shall be guilty of an offence and shall, on conviction, be liable to à fine not exceeding twenty pounds and in case of a continuing offence to an additional fine not exceeding two pounds for every day during which the offence is continued after written notice from the Mayor of such contravention or after conviction. 11. The provisions of these By-laws shall not apply to any specified trade or business which is carried on by the Government of Palestine, the Municipal Commission of Jerusalem, or any naval, military, or air force authority. FIRST SCHEDULE. First Column Second Column Nature of Trade or Business - Amount of Tax £ P.Mils (i) The trade or business of importer, contractor, build• er, office of factory, insurance company, agency of in• surance company, insurance agents, theatrical agents, commercial or industrial agency, tourist agency, shipping agency and commission agents of all kinds, advertisement office or information bureau : — Where the rent in respect of each place or premises where any such trade or business* is carried on— (a) does not exceed £P.60 6.000 (b) exceeds £P.