Die Entwickelung der Fabrikindustrie im lateinischen Amerika

Bibliographic data

Monograph

Identifikator:: 1728770173

URN:: urn:nbn:de:zbw-retromon-105075

Document type:: Monograph

Author:: Gemmingen, Max http://d-nb.info/gnd/101562608

Title:: Die Entwickelung der Fabrikindustrie im lateinischen Amerika

Place of publication:: Halle a. S.

Publisher:: Gebauer-Schwetschke

Year of publication:: 1910

Scope:: 197 Seiten

Digitisation:: 2020

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Document type:: Monograph

Structure type:: Contents

Collection:: Economics Books

378 SECRETARIAL PRACTICE same stamp duty as would have been payable if the contract had been reduced to writing. In the case of a contract reduced to writing it was held on June 22, 1906, in the case of Rex v. Registrar of Joint Stock Companies, ex parte Platt (K.B.D. not reported), that the Registrar was entitled to refuse to file a contract relating to the allotment of shares which does not show the true consideration for which the shares have been allotted, and it is provided in sub-s. (2) of s. 42 of the Act of 1929 that in the case of a contract not reduced to writing the Registrar may as a condition of filing the particulars (which are deemed an instrument within the meaning of the Stamp Act, 1891) require that the duty payable thereon shall be adjudicated. Where a contract for sale is in consideration of a sum of money and this sum is satisfied by a bill of exchange, the allotment of fully paid shares in exchange for the bill of exchange is not an allotment for a consideration other than cash [R. v. Registrar of Joint Stock Companies, ex parte Platt, not reported]. Liquidator in A liquidator in the voluntary winding-up of a company is Voluntary an officer of the company within the meaning of the section, Winding UP. aq it is his duty to pay out of the assets of the company the stamp duty in respect of any unfiled contract constituting the title of an allottee of shares allotted as fully or partly paid up otherwise than in cash and to file the contract [In re X Company, Limited, (1907), 2 Ch. 92]. By s. 281 of the Companies Act, 1929, certain documents relating to the property of a company are exempt from stamp duty in the case of a winding up by the Court and a creditors’ voluntary winding up. The only other section in the stamp laws which it is neces- sary to refer to in connection with the duties and liabilities of secretaries of companies is s. 21 of the Stamp Duties Management Act, 1891, which is as follows: — Any person who practises or is concerned in any fraudu- lent act, contrivance, or device not specially provided for by law with intent to defraud Her Majesty of any duty shall incur a fine of £50. This penalty has been enforced more than once against the secretary of a company who had been foolish enough to act ander pressure or to study the interests of persons concerned with the company rather than those of the revenue, with the result that stamp duty had been evaded.

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