MILITARY SERVICE (CONVENTIONS WITH ALLIED STATES) ACT 1917.

subjects of the contracting country in the United Kingdom shall, before becoming liable to military service, have an opportunity, if they make an application for the purpose, of returning to the United Kingdom or the contracting country, as the case may be:

(c) An Order in Council shall not be made until the expiration of thirty days from the date when the convention has been laid before Parliament.

2. APPLICATION OF MILITARY SERVICE ACTS.—(1) Where this Act is so applied with respect to any country, subjects of that country shall, if they have not, within twenty-one days after the convention has been laid before Parliament, made an application in such manner as may be prescribed by a Secretary of State to return to the contracting country, or if, having made such an application, they have failed to avail themselves of an opportunity to do so, be liable to military service under the Military Service Acts 1916 (5 & 6 Geo. 5, c. 104, 6 & 7 Geo. 5, c. 15), in the same manner as British subjects; and those Acts shall apply accordingly, subject to the following modifications:

(a) The appointed date shall, as respects subjects of the contracting country who come within the operation of the Military Service Acts 1916 and 1917 (7 & 8 Geo. 5, c. 12), on the application of this Act in respect of that country, be the thirtieth day after the date of the Order in Council applying the Act, and as respects subjects of the contracting country who come within the operation of the Military Service Acts 1916 and 1917 after that date, be the thirtieth day after the date on which they so come within the operation of those Acts, except that when such subjects come within the operations of those Acts by reason of their failing to avail themselves of an opportunity of returning to the contracting country, the appointed date shall be the date of such failure:

(b) A subject of the contracting country who has not made such an application as aforesaid to return to that country shall have the same rights with regard to exemptions and exceptions conferred by the Military Service Acts 1916 and 1917, other than the exceptions mentioned in paragraph (1) of the First Schedule to the first-mentioned Act, as he would have if he were a British subject, and, whether he has made such an application or not, shall be deemed to be within the exceptions under the Military Service Acts 1916 and 1917, if he is the holder of a certificate of exemption for the time being in force granted by the Ambassador or a duly authorised public Minister of that country in the United Kingdom:

c) Regulations issued under the Military Service Acts 1916 and 1917 may provide for the establishment of special tribunals for dealing with applications or appeals for exemption in respect of men who are rendered liable to military service by virtue of this Act and for the appointment of additional members to tribunals when dealing with such applications or appeals: (2) Any British subject arriving in Great Britain from the contracting country after the date of an Order in Council applying this Act to the subjects of that contracting country shall, if not ordinarily resident in Great Britain, be deemed for the purposes of the Military Service Acts 1916 and 1917 to be ordinarily resident in Great Britain as from the date of his arrival, unless he shews that the part of His Majesty's dominions in which he last resided was some part other than Great Britain.

(2) For the purposes of the limitation on the number of aliens who may serve together at any one time in any corps of the regular forces imposed by section ninetyfive of the Army Act, subjects of a contracting country who become liable to military service by virtue of the application of this Act in respect of their country shall not be reckoned in that number.

(3) For the purposes of this Act the expression "convention" includes an agreement.

3. SHORT TITLE AND CITATION.-This Act may be cited as the Military Service (Conventions with Allied States) Act 1917, and shall be included amongst the Acts which may be cited as the Military Service Acts 1916 and 1917.

7 & 8 GEORGE 5, CHAPTER 27.

CHAPTER XXVII.

An Act to provide facilities for expeding confirmation in Scotland to estates of persons serving in Naval or Military Service during the present War. [2nd August 1917.]

BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parlia ment assembled, and by the authority of the same, as follows:

1. PROCEDURE IN PETITIONS OR APPLICATIONS FOR CONFIRMATION TO ESTATES OF PERSONS SERVING IN THE NAVAL OR MILITARY FORCES OF THE CROWN, AND REPORTED MISSING AND PRESUMED TO BE DEAD.—(1) Where there is produced with any petition or application for confirmation as executor of any person who, at any time during the present war, has or shall have served in any of the Naval or Military Forces of the Crown a certificate or intimation issued by or on behalf of the Admiralty or the Army Council that a report of the death of any such person has been accepted for official purposes, or that such person was missing on a specified date, and that it has been presumed or concluded for official purposes that such person is dead, an oath or affirmation that to the best of the deponent's knowledge and belief such person is dead shall, for the purposes of such petition or application, be equivalent in all respects to an oath or affirmation that such person died on the date appearing in the certificate or intimation as the date on which he was missing or reported to have died: Provided always that between the last-mentioned date and the date of presenting such petition or application a period of not less than twelve months shall have elapsed, or that between the date when such certificate or intimation has been issued and the date of presenting such petition or application a period of not less than six months shall have elapsed.

(2) On any such petition or application being presented the sheriff, without prejudice to any other powers or duties, may order intimation to the Admiralty or Army Council, and direct such advertisement (if any) as he shall think fit.

(3) Notwithstanding any provision in any Act, it shall not be necessary in any petition for appointment as executor of any person, in regard to whom such certificate or intimation, as herein before referred to, shall have been issued and shall be produced along with such petition, to aver that such person died on any specified date; but it shall be sufficient to aver that such certificate or intimation bas been issued, and that to the best of the petitioner's knowledge and belief such person is dead.

(4) The provisions of this section shall not apply to any petition or application presented by a creditor.

(5) The Court of Session may by Act of Sederunt alter or amend any of the forms of procedure required in connection with the appointment or confirmation of executors, whether prescribed by any Act or otherwise, and may provide any additional forms, and may make any regulations and prescribe any fees necessary for carrying the purposes of this Act into effect.

2. SHORT TITLE AND EXTENT.-This Act may be cited as the Confirmation of Executors (War Service) (Scotland) Act 1917, and shall apply to Scotland only.

CHAPTER XXVIII.

An Act to provide for the disclosure of certain particulars respecting the Directors of Companies. [2nd August 1917.]

BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parlia ment assembled, and by the authority of the same, as follows:—

1. OBLIGATION OF COMPANIES TO DISCLOSE PARTICULARS RESPECTING DIRECTORS. -In addition to the particulars with respect to the persons who are the directors, or occupy the position of directors, which by section twenty-six of the Companies (Con

COMPANIES (PARTICULARS AS TO DIRECTORS) ACT 1917.

solidation) Act 1908 (8 Edw. 7, c. 69) are required to be included in the annual summary, or, in the case of a company incorporated outside the United Kingdom which establishes a place of business within the United Kingdom, are, by section two hundred and seventy-four of that Act, required to be included amongst the particulars to be filed with the Registrar of Companies, there shall be included such particulars with respect to those persons as would be required to be furnished with respect to them under the Registration of Business Names Act 1916 (6 & 7 Geo. 5, c. 58) if they were partners in a firm required to be registered under that Act, and the register required to be kept by a company under section seventy-five of the Companies (Consolidation) Act 1908 shall include such particulars as aforesaid, and the obligation of the company under that section, or in the case of a company incorporated outside the United Kingdom under section two hundred and seventy-four of the said Act, from time to time to notify to the registrar any change among its directors shall include an obligation so to notify any change in any such particulars.

2. ADDITIONAL OBLIGATIONS OF COMPANIES. (1) Every company which has been registered between the twenty-second day of November nineteen hundred and sixteen and the passing of this Act, and every company incorporated outside the United Kingdom which has before the passing of this Act established a place of business within the United Kingdom, shall, within one month after the passing of this Act, and every company registered after the passing of this Act shall, within one month of the registration of the company, send to the Registrar of Companies, in such form as may be prescribed by the Board of Trade, such particulars respecting the directors of the company and, except in the case of a company incorporated outside the United Kingdom, respecting the persons who since the registration of the company have been directors of the company, as would be required to be furnished with respect to them under the Registration of Business Names Act 1916 if they were partners in a firm required to be registered under that Act, and if default is made in compliance with this section, the company shall be liable on summary conviction to a fine not exceeding five pounds for every day during which the default continues, and every director, secretary, and officer of the company who is knowingly a party to the default shall be guilty of a like offence and liable to a like penalty.

(2) Sections eighteen and nineteen of the Registration of Business Names Act 1916, with respect to the publication in trade catalogues, trade circulars, show cards, and business letters of certain particulars, shall, after the expiration of three months. from the passing of this Act, apply to every company which since the said twentysecond day of November nineteen hundred and sixteen has been registered or, in the case of a company incorporated outside the United Kingdom which has since the said twenty-second day of November nineteen hundred and sixteen established a place of business within the United Kingdom, or which may after the passing of this Act be registered or establish a place of business within the United Kingdom, as if the directors of the company were partners in a firm required to be registered under the first-mentioned Act:

Provided that if special circumstances exist which render it, in the opinion of the Board, expedient that such an exemption should be granted, the Board of Trade may by order grant, subject to such conditions as may be specified in the order, exemption from the obligations imposed by this subsection.

3. MEANING OF DIRECTOR.-For the purposes of this Act and of sections twentysix, seventy-five, and two hundred and seventy-four of the Companies (Consolidation) Act 1908, as amended by this Act, the expression "director" shall include any person who occupies the position of a director and any person in accordance with whose directions or instructions the directors of a company are accustomed to act.

4. SHORT TITLE AND CITATION.-This Act may be cited as the Companies (Particulars as to Directors) Act 1917, and the Companies Acts 1908 and 1913 (3 & 4 Geo. 5, c. 25), the Companies (Foreign Interests) Act 1917 (7 & 8 Geo. 5, c. 18), and this Act may be cited together as the Companies Acts 1908 to 1917.

7 & 8 GEORGE 5, CHAPTER 29.

CHAPTER XXIX.

An Act to modify, during the continuance of the present War, and for a certain period thereafter, certain provisions contained in a Deed of Declaration or Deed Poll of the Reverend John Wesley, dated the twenty-eighth day of February seventeen hundred and eightyfour. [2nd August 1917) WHEREAS by deed of declaration or deed poll of the Reverend John Wesley, dated the twenty-eighth day of February seventeen hundred and eighty-four, provision was made as to the yearly conference of the people called Methodists, and as to the powers of the said conference :

And whereas by the eleventh regulation contained in the said deed it was provided as follows, viz. :—

"Eleventh, the Conference shall not nor may nominate or appoint any person to the use and enjoyment of or to preach and expound God's Holy Word in any of the chapels and premises so given or conveyed, or which may be given or conveyed upon the trusts aforesaid, who is not a member of the Conference or admitted into connexion with the same, or upon trial as aforesaid, nor appoint any person for more than three years successively to the use and enjoyment of any chapel and premises already given or to be given or conveyed upon the trusts aforesaid, except ordained ministers of the Church of England."

And whereas it is expedient that during such period as aforesaid the said eleventh regulation should be varied in manner hereinafter appearing :

And whereas the objects aforesaid cannot be effected without the authority of Parliament:

Be it therefore enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1. MODIFICATION OF DEED OF DECLARATION.-During the continuance of the present war, and for a period thereafter up to and including the date of the holding of the next conference after the termination thereof, the provisions of the said eleventh regulation, whereby the period for which a person may be appointed to the use and enjoyment of any chapel and premises is, except as therein specified, limited to three successive years, shall cease to have effect, and the said regulation shall have effect accordingly as if all words after the words "upon trial as aforesaid" were omitted therefrom.

2. SHORT TITLE.-This Act may be cited as the Wesleyan Methodists (Appointments during the War) Act 1917.

CHAPTER XXX.

An Act to enable Local Authorities in Ireland to provide allotments and otherwise promote the cultivation of land, and for other purposes incidental thereto. [2nd August 1917.]

FINANCE ACT 1917.

Section.

7. Reduction of licence duty in respect of the restriction on the output and delivery of intoxicating liquor.

8. Relief from duty on liquor licences where business cannot be carried on.

9. Repayment of half duty on surrender of motor car licence for current year.

10. Income tax for 1917-18.

PART II.-INCOME TAX.

11. Continuance of certain relief from income tax.

12. Continuance of relief under 5 Geo. 5, c. 7, s. 13.

13. Relief from income tax in respect of adopted children.

14. Relief from income tax in respect of income accumulated under trusts.

15. Application of s. 22 of the Finance Act 1915 to interest on advances by members of stock exchanges and discount houses.

16. Repayment of income tax on sums deducted from profits.

17. Provisions as to interest free from income tax.

18. Provisions as to interest payable without deduction of income tax.

19. Returns as to interest, &c., paid without deduction of income tax.

PART III.-EXCESS PROFITS DUTY.

20. Continuance and increase of rate of excess profits duty.

21. Increase of rate of excess mineral rights duty.

22. Special provisions as to deficiencies and losses of shipping concerns.

23. Relief in respect of Colonial excess profits duty.

24. Further provisions with respect to munitions Exchequer payments.

25. Additional powers of reference to referees.

26. Amendments of law as respects accounting periods ending after December 31st, 1916. 27. Apportionment of accounting periods and years.

28. Interpretation.

PART IV.-DEATH DUTIES.

29. Remission of death duties in cases of members of the crews of vessels killed in war.

PART V.-STAMPS.

30. Exemption from stamp duty of powers of attorney for the sale, &c., of Government stock..

PART VI.-NATIONAL DEBT AND LOANS.

31. Suspension of new sinking fund.

32. Depreciation fund.

33. Payment of expenses of redemption of war loan securities.

34. Power to transfer war stock and bonds in satisfaction of death duties and excess profits. duties.

35. Power of trustees, &c., to borrow and invest in war securities.

36. Power to abolish certain fees.

37. Provisions facilitating dealings with Government stock.

38. Construction and short title. SCHEDULES.

PART VII.-GENERAL.

CHAPTER XXXI.

An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with Finance. [2nd August 1917.]

Most Gracious Sovereign, WE, Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto