shall make and deliver a return of the income of the partner-
ship for any year, such income being ascertained in accordance
with the provisions of this Ordinance, and declare therein the
names and addresses oF the other partners in the firm together
with the amount of the share of the said income to which
each partner was entitled for that year.
 (b) The Comptroller may require any person resident
in the Colony who is or acts as a partner to make or deliver
the return.
 (c) Where no partner is resident in the Colony, the
return shall be made and delivered by the attorney, agent,
manager or factor of the firm resident in the Colony.
 '(d) The provisions of this Ordinance with respect to
the failure to deliver returns or particulars in accordance
with a notice from the Comptroller shall apply to any return
required under this section.


 19. (1) A receiver, trustee, guardian, curator, or committee,
having the direction, control or management of any property
or concern on behalf of anyperson, shall be assessed to tax
in respect of the income derived from such property or con-
cern in like manner and to the like amount as such person
would be assessable if he had received such income, and every
such receiver, trustee, guardian, curator or committee shall
be answerable for doing all matters and things required to be
done under this Ordinance for the purpose of assessment and
payment of tax:
 Provided that nothing in this section shall affect the lia-
bility of any person represented by any such receiver, trustee,
guardian, curator or committee to be himself charged to tax
in his own name.
 (2) A trustee under a will, deed, settlement or other
disposition shall likewise be chargeable to tax in respect of
income arising under such will, deed, settlement or other dis-
position, where such income arises to two or more beneficiaries
or where the whole of the income is not distributed, tax to be
charged at the rate specified in section 37.

 20. A person not resident in the Colony whether a
British subject or not, shall be assessable and chargeable in
the name of his trustee, guardian, curator or committee or of
any attorney, factor, agent, receiver, branch or manager,
whether such attorney, factor, agent, receiver, branch or
manager has the receipt of the income or not, in like manner


Chargeability
of trustees etc.



















Chargeability
of agent of
person residing
out of the
Colony.


1967.


No. 21.


Income Tax.