ALLIED MILITARY GOVERNMENT BRITISH - UNITED STATES ZONE FREE TERRITORY OF TRIESTE OFFICIAL GAZETTE VOLUME VII No. 13 - 11 May 1954 Published by the A. M.G. F.T. T. under the Authority of the Commander British - United States Forces, Free Territory of Trieste. La Editorial« Llbrarla S. p. A., Trieste 1954 A.M.G. OFFICIAL GAZETTE PUBLICATION : oxi 1st, 11th and 21st of each month. (In the month of January it is published only on 11th and 21st, whereas in the month of December it is published also on 31st). Edition „bis“ (Civil Insertions) on 1st and 15th of each month. PRICE : one copy, 60 Lire. SALE: Office of the Zone President, „Economato“, „Prefettura“ Palace, 2nd floor, room 60, daily from 10.00 hrs to 12.00 hrs. SUBSCRIPTIONS: only half-yearly ; subscriptions are accepted at the Directorate of Legal Affairs, Public Works Building, Via del Teatro Romano N° 17, room N° 10 groundfloor. a) for the three bound versions of the Gazette . ............... 3.240.— Lire b) for one version only, either English, Italian or Slovene..... 1.080.— Lire c) for one oopy of „bis“ issues (civil insertions) either in Italian or in Slovene ...................................... 720.— Lire Payment through postal order or bank-check to the name of „Gazzetta G.M.A., Prefettura di Trieste“. INSERTIONS : must be drawn up on 200 Lire stamp-paper or on stamp-like paper for those which, pursuant to law provisions, enjoy the privilege of exemption from stamp-duty. Price of insertions: 7 Lire for each word or figure excluding punotuation. Payment through bank-check to the name of “Gazzetta G.M.A., Prefettura di Trieste“. Presentation of insertions : Directorate of Legal Affairs, A.M.G., Public Works Building, Via del Teatro Romano N° 17, groundfloor, room N° 10 ; Tel. 83-33, 78-88, ext. 76, daily from 09.00 hrs to 12.30 hrs and from 15.00 hrs to 17.00 hrs, excluding Wednesdays and Saturdays afternoon. NOTE: Insertions must be presented five days and notioes for the convening of Meetings three Working days prior to the date of publication of the Gazette. Complaints or researches concerning insertions must always refer to the number of the insertion concerned which corresponds to that of the receipt issued. GAZETTE OFFICE: A.M.G. Headquarters, Room N° 196. Telephone: 29701, 29794 ext. 110; daily from 09.00 hrs to 12.30 hrs and from 15.00 hrs to 17.00 hrs, excluding Wednesdays and Saturdays afternoon. CORRESPONDENCE: Directorate of Legal Affairs, Gazette Office. A.M.G., Trieste. ALLIED MILITARY GOVERNMENT British - United States Zone-Free Territory of Trieste Order No. 42 RATE OF CONTRIBUTION TO BE PAID BY NON RURAL CHEMISTS’ SHOPS UNDER ARTICLE 115 OF THE CONSOLIDATED TEXT OF SANITARY LAWS WHEREAS it is deemed advisable to fix the rate of contribution to be paid by chemists’ shops outside rural districts under article 115 of the Consolidated Text of Sanitary Laws, in that part of the Free Territory of Trieste administered by the British-TJnited States Forces, NOW, THEREFORE, I, SIR JOHN WINTERTON, KCMG, CB, CBE, Major General, Zone Commander, ORDER: ARTICLE I For 1953, the contribution to be paid by all chemists’ shops, excluding those in rural districts, is hereby fixed at the rate established for 1950 by Article II, first paragraph, of Order No. 28, dated 6 February 1951. ARTICLE II This Order shall become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 7th day of May 1954. H. R. EMERY Colonel GS Chief of Staff for T. J. W. WINTERTON Major General Ref. : LD/AI54I43 Zone Commander Order No. 43 CONSOLIDATED TEXT OF LAWS RELATING TO GOVERNMENT CONCESSION TAXES WHEREAS it is deemed advisable to issue a consolidated text of laws relating to Government concession taxes in that part of the Free Territory of Trieste administered by the British-United States Forces (hereinafter referred to as the „Zone“ ), NOW, THEREFORE, I, SIR JOHN WINTERTON, KCMG, CB, CBE, Major General, Zone Commander, ORDER: ARTICLE I TAXABLE ITEMS The Government concessions, authorizations, deeds, declarations and administrative measures set forth in Table „A “appended to this Order shall be liable to the taxes therein established. In respect of deeds set up in public administrative form by State Administrations and their respective offices, taxes shall be applicable in favour of the State as set forth in Table ,,B“, under the name of „secretariat fees“ („diritti di segreteria“). Tables „A“ and ,,B“ referred to in the foregoing paragraphs, which form an integral part of this Order, are deposited at the Directorate of Legal Affairs, „Sovraintendenza di Finanza“ and „Ufficio del Bollo“ where they may be freely inspected by all persons concerned. As an exception to the first paragraph hereof, the provisions of Order No. 39 dated 22 February 1952 shall continue to be applicable in the Zone in respect of the inscriptions in the Roll of contractors of public works, referred to in No. 205 of attached Table „A“. ARTICLE II FAILURE TO PAY THE TAX, OR DELAY IN PAYMENT EFFECT ON THE VALIDITY OF THE DEED The concessions, authorizations, deeds, declarations and administrative measures referred to in the foregoing Article shall not be effective if the tax has not been paid. However, if a temporary measure is involved and there is a delay in the payment of the tax, the validity of such measure shall be restricted to the residual period of time running from the date of payment until expiry of the term of validity inherent in the said measure. ARTICLE III ASSESSMENT, LIQUIDATION AND COLLECTION OF THE TAX The assessment and liquidation of the taxes referred to in Article I hereof shall be governed by the rules established in the Tables. The collection may be made either in the ordinary way by the Registry Office in the jurisdiction of which the Government concession, authorization, administrative deed or measure has been issued or the declaration received, or by means of special stamps placed on sale by the Finance Administration and to be presented by the tax-payer concerned to the Authority or Office issuing the concession, authorization, deed or administrative measure or receiving the declaration and to be cancelled in the manner prescribed by the stamp duty law. Payment in the ordinary way may also be effected by the tax-payer by transferring the amount of the tax from his own current account to that of the Registry Office („a mezzo posta-giro“), or by paying the respective amount into the appropriate postal account current in the Registry Office. The cases in which the payment of Government concession taxes is to be made in one of the manners provided for by the second and third paragraphs of this Article are specified in the provisions of attached Table „A“. The taxes referred to in numbers 45, letters b) and c), 47, letter a), 48, 49, 50 of Table „A“ and those relating to the issuance and annual certification referred to in Article 183 of said Table shall be collected by means of appropriate stamps. PAYMENT UNDER LUMP SUM AGREEMENT When, under particular law provisions, indirect taxes on business transactions are paid by certain bodies under special lump sum agreements, such bodies shall be exempt from the-payment of the taxes provided for by Tables „A“ and ,,B“ appended to this Order, within the limits established by the said provisions. ARTICLE V REGISTRATION TO THE TAX-PAYER’S DEBIT Any taxes for deeds occurring in proceedings which concern State Administrations, Administrations in fiscal matters equalized with the former by law, and physical or juridical persons benefiting by free legal aid, may be registered to their debit („prenotate a debito“), to be recovered in terms of R. D. 30 December 1923, No. 3282, concerning free legal aid. Taxes for judicial deeds made by direct-tax collectors under the provisions of article 70 and 102 of Law (Consolidated Text) 17 October 1922, No. 1401, concerning the collection of direct taxes and occurring during and in consequence of execution proceedings both for State duties and for provincial and communal rates, shall be reduced by half and shall be registered to the debit and recovered from the losing party, unless that be the tax-collector. „Consorzi“, associations and non-profit-earning bodies which, for the collection of their credits, enjoy by law the privileges provided for by the law relating to the collection of direct taxes, shall likewise be entitled to the benefit referred to in the foregoing paragraph. ARTICLE VI COLLECTION BY EXECUTION The collection of taxes on Government concessions by execution shall be governed by the Consolidated Text of laws approved by R. D. 14 April 1910, No. 639. ARTICLE VII EXEMPTION FROM SECRETARIAT FEES In addition to deeds which are tax-free under special laws, the following shall also be exempt from the taxes established by Table ,,B“ (secretariat fees) : the drawing up of „atti di affrancazione“ (deeds of redemption) relating to annual payments of less than Lire 100, in terms of article 8 of Law 29 January 1880, No. 5253, and article 8 of Law 29 June 1893, No. 347, concerning the redemption from „canoni“, „censi“ and other payments due to the State. ARTICLE VIII TERMINATION OF FISCAL PRIVILEGES Any exemptions and reductions established in respect of Government concession taxes on deeds and contracts by Tables „A“ and ,,B“ of R. D. 30 December 1923, No. 3279, in favour of private individuals, associations, non-profit-earning bodies and institutes other than charitable ones, When granted without any time-limit or for more than ten years, shall cease to be effective on expiry of ten years from the date of their coming into force. The exemptions and reductions referred to in the first paragraph shall cease to be effective even before termination of ten years whenever the balance-sheet of the associations and bodies concerned shows a net profit exceeding the legal rate of interest as calculated on the actually paid-up capital or founding capital respectively. Such cessation, however, shall not take place if the exemption or reduction originates from a contract with the State which has been approved by law or in the form provided for by article 2 of Law 31 January 1926, No. 100, or if it relates to deeds of direct concern to public education or public charity. In case of refusal to exhibit the balance-sheet, the circumstance justifying the termination of the privilege shall be considered as proved. Any disputes on the nature or the objects of the body requesting the continuance of the exemption or reduction shall be settled by a decision of the Department of Finance after consultation with the appropriate Authorities. The duration of the privileges referred to in this Article shall in any case rim as from the establishment of the association, body or institute, even if the same has been dissolved, re-established, converted or renewed in any other form. ARTICLE IX PENALTIES Any person performing acts or exercising rights without paying the taxes established in the Tables appended to this Order shall be liable to a fine from twice up to four times the tax involved, with a minimum of 250 lire, except in cases where particular penalties are established by the law. Any public official who issues concessions, authorizations, administrative measures or deeds, or receives the declarations referred to in Article I of this Order without paying the tax due, shall be liable to a fine from 250 lire, up to 5.000 lire in addition to the payment of the said tax, whenever such payment is to be made prior to, or simultaneously with, the issuance of the document, the public official shall, however, be entitled to recover the amount of the tax paid from the respective debtor. For the purposes of the penal law, the stamps and value-bills relating to Government concession taxes shall be considered as stamps issued under the stamp duty law. ARTICLE X JURISDICTION FOR ASCERTAINMENT OF VIOLATIONS Any violations of the provisions of this Order shall, unless they constitute an offence under penal law, be ascertained by the Fiscal Police and the other agencies specified by individual laws. The violations referred to in numbers 51 (n. 1) and 52 (n. 1 and 2) of Table „A“ may also be ascertained by agents, both of the State railways or of those operated by private firms under a Government concession, who belong to the travelling, inspecting and controlling personnel or to the personnel supervising the railway lines. Such function, however, does not vest in the officials concerned the capacity of public safety officers and does not authorize them to carry weapons without proper licence. ARTICLE XI PROCEEDS FROM FINES („MULTE“) — SHARE DUE TO DETECTORS Officials and agents who have ascertained crimes („delitti“) relating to Government concessions shall be entitled to a share of the net proceeds from the fines collected as established by R.D.L. 28 December 1922, No. 1675, subject to the modalities provided for by the said decree and by R.D. 11 March 1923, No. 758, and to the deductions referred to in R.D.L. 20 November 1930, No. 1491 and 14 April 1934, No. 561, respectively converted into Laws 6 January 1931, No. 18 and 14 June 1934, No. 1038. The net proceeds shall be calculated by deducting collection expenses at the fixed rate of 10 per cent. ARTICLE XII PROCEEDS OF FINES FOR CONTRAVENTIONS („AMMENDE“) AND PECUNIARY FINES SHARE DUE TO DETECTORS Detectors of transgressions of laws concerning Government concession taxes shall be entitled to a share of the proceeds from the fines for contraventions („ammende“) and pecuniary fines, to be paid at the rate and in the manner established by the laws in force. ARTICLE XIII ADMINISTRATIVE APPEALS Except as provided for by article 22 of Law 7 January 1929, No. 4, and by the relative implementation regulations, any decisions concerning appeals in administrative procedure on matters relating to the application of taxes on Government concessions shall be within the jurisdiction of „Sovraintendenza di Finanza“. The party concerned may appeal against such decisions, in the manner and within the time-limits established by standing regulations, to the Department of Finance whenever the amount of taxes and surtaxes in dispute exceeds 10.000 lire. Against the final decisions of the „Sovraintendente“ or, in second instance, of the Department of Finance a new appeal may be filed, in the manner and within the time-limits established by article 7 of R. D. 22 May 1910, No. 316, whenever the said decisions are vitiated by an error of fact or calculation or when a decisive document has been discovered. ARTICLE XIV JUDICIAL ACTION Under penalty of forfeit, any action concerning disputes relating to Government concession taxes, and relative surtaxes, in respect of which a final administrative decision has been made in terms of the foregoing Article, is to be brought before the Court Within a term of six months. Such term shall rim as from the date on which the final administrative decision issued on the ground of the appeals referred to in the foregoing Article, has been notified to the taxpayer concerned, with the procedure established by R.D. 22 May 1910, No. 316. ARTICLE XV LIMITATION OF ACTION Action to collect the taxes established by Tables „A“ and ,,B“ shall be forfeited after 5 years. Both the action of the Finance Administration relating to supplements resulting from erroneous assessments and that of the tax-payer for the reimbursement of amounts erroneously paid shall be forfeited after a term of 3 years from the day of the actual payment of the taxes. This Order shall become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 9th day of May 1954 Ref. : LD/A/S3/192 Order No. 44 OFFICIAL PRICE OF VANILLA AND CLOVES AND RELATIVE STEMS FOR THE PURPOSE OF APPLICATION OF TURNOVER TAX WHEREAS it is deemed advisable to fix the official price of vanilla and of cloves and relative stems for the purposes of application of turnover tax, in that part of the Free Territory of Trieste administered by the British-United States Forces, NOW, THEREFORE, I, SIR JOHN WINTERTON, KCMG, OB, GBE, Major General, Zone Commander, ORDER: ARTICLE I For the purpose of application of the turnover tax by the Customs, the price of vanilla and of cloves and relative stems is hereby fixed as follows : Vanilla : Lire 6.400 (sixthousand fourhundred) per kilo Cloves and relative stems : Lire 1.400 (onethousand fourhundred) per kilo. ARTICLE II This Order shall become effective on the date of its publication in the Official Gazette and, pursuant to administrative instructions already issued, shall be operative as from 5 January 1954. Dated at TRIESTE, this 7th day of May 1954. H. R. EMERY Colonel GS Chief of Staff for T. J. W. WINTERTON Major General Ref. : LDfAf54f 10 Zone Commander H. R. EMERY Colonel GS Chief of Staff for T.J.W. WINTERTON Major General Zone Commander Order No. 45 AMENDMENTS TO THE FISCAL TREATMENT OF CERTAIN YARNS OF NATURAL AND ARTIFICIAL TEXTILE FIBRES WHEREAS it is deemed advisable to amend the existing fiscal treatment of certain yarns of natural and artificial textile fibres, in that part of the Free Territory of Trieste administered by the British United States Forces (hereinafter referred to as the „Zone“), NOW, THEREFORE, I, SIR JOHN WINTERTON, KCMG, CB, CBE, Major General, Zone Commander, ORDER: ARTICLE I The excise duty on yarns established by JD.L.C.P.S. 3 January 1947, No. 1, extended to the Zone by General Order No 91, dated 24 January 1947, as subsequently amended, shall further be collected, with regard to home-produced yarns, by the system of annual lump-sum agreement („abbonamento annuale“), on the basis of the unitary rates of duty in force in the year to which the agreement relates and taking into account the productive capacity resulting from the number of spindles or spinning jets, installed and in operation, and the duration and type of manufacture. The lump-sum agreement shall be compulsory for all yarn producers liable to the duty, except as provided for by Article VII of Order No. 98, dated 23 May 1952, in respect of manufacturers who, by reason of their presumed annual yarn production being corresponding to a total annual duty not exceeding Lire 800.000, are allowed to pay such duty on the basis of a „work declaration“ and of the quantity and quality of the yarns to be produced. ARTICLE II Numbers 3 and 8 of Article I of Order No. 72, dated 14 April 1949, are hereby repealed and substituted by the following : „3) for each kilo of jute yarn L. 15“ „8) for yarns of artificial and synthetic textile fibres with continuous filament hereunder specified (including „lamette“ and hair, and yams of „lanasel“, „lanalux“ and the like) the duty shall be as follows : I. — Viscose yarns weighing, on a lenght of 4500 metres a) less than 26 grams: for each kilo ................. b) from 26 grams up to 38 grams : for each kilo ...... c) from over 38 grams up to 50 grams : for each kilo.. d) from over 50 grams up to 75 grams : for each kilo. e) from over 75 grams up to 100 grams : for each kilo. f) over 100 grams : for each kilo ................... II. — Acetate yams weighing, on a lenght of 4500 metres : a) less than 26 grams: for each kilo ........................................ L. 164 b) from 26 grams up to 50 grams : for each kilo .............................. „ 94 c) from over 50 grams up to 75 grams: for each kilo........................... „ 79 d) from over 75 grains up to 100 grams : for each kilo......................... „ 71 e) over 100 grams: for each kilo .............................................. „ 67 L. 112 „ 92 „ 79 „ 71 „ 64 „ 60 a) less than 21 grams : for each kilo.................................... L. 139 b) from 21 grams up to 30 grams: for each kilo ........................... „ 113 c) from over 30 grams up to 50 grams : for each kilo..................... „ 92 d) from over 50 grams up to 75 grams : for each kilo...................... „ 81 e) over 75 grams : for each kilo ......................................... „ 71 IV. — Yams of other continuous filament artificial textile fibres weighing, on a lenght of 4500 metres : a) less than 21 grams : for each kilo „................................. L. 180 b) from 21 grams up to 30 grams : for each kilo ........................ „ 124 c) from over 30 grams up to 50 grams : for each kilo................... „ 101 d) from over 50 grams up to 75 grams : for each kilo.................... „ 89 e) from over 75 grams up to 100 grams : for each kilo.................. „ 78 f) over 100 grams : for each kilo ....................................... „ 74 V. — Yams of „fibre poliamidiche,, weighing, on a lenght of 4500 metres : a) less than 11 grams: for each kilo..................................... L. 812 b) from 11 grams up to 30 grams : for each kilo .......................... „ 339 c) from over 30 grams up to 45 grams : for each kilo...................... „ 291 d) from over 45 grams up to 100 grams: for each kilo..................... „ 277 e) from over 100 grams up to 125 grams : for each kilo.................... „ 254 f) over 125 grams : for each kilo ........................................ „ 190 VI. — Yarns of polyvinyl-fibres weighing, on a length of 4500 metres : a) less than 41 grams: for each kilo........................................... L. 139 b) from 41 grams up to 50 grams: for each kilo ............................... „ 131 c) from over 50 grams up to 75 grams : for each kilo........................... „ 121 d) from over 75 grams up to 100 grams : for each kilo .......................... „ 114 e) over 100 grams : for each kilo ............................................. „ 108 VII. — Yarns of other synthetic textile fibres weighing, on a lenght of 4500 metres : a) less than 11 grams: for each kilo .. ................................. L. 893 b) from 11 grams up to 30 grams: for each kilo .......................... „ 373 c) from over 30 grams up to 45 grams : for each kilo...................... „ 320 d) from over 45 grams up to 100 grams : for each kilo..................... „ 305 e) over 100 grams: for each kilo ......................................... „ 279 ARTICLE III Article 6 of D.L.C.P.S. 3 January 1947, No. 1, extended to the Zone by General Order No. 91, dated 24 January 1947, as subsequently amended, is hereby repealed and substituted by the following : „The Excise Technical Office, after receipt of the declaration, shall check and seal the installations and machinery ; it may further order, at the manufacturer’s expense, any works it deems necessary for the safeguard of fiscal interests. On the grounds of the results of the aforesaid checking, the Excise Technical Office shall issue an operation-licence subject to payment of the following annual duty : a) L. 2.000 for the artisan factories referred to in Article VTI of Order No. 98, dated 23 May 1952, as well as for silk spinning mills (irrespective of the number of „baci-nelle“ installed) and for hemp hand-spinning mills ; b) L. 10.000 for factories where the number of spindles or spinning jets installed does not exceed 20.000 ; cj L. 20.000 for factories Where the number of spindles or spinning jets installed exceeds 20.000 but does not exceed 50.000 ; d) L. 30.000 for factories where the number of spindles or spinning jets installed exceeds 50.000. The licence duty shall be paid by the firm concerned at the Provincial Treasury Section. The licence shall be valid for the firm, establishment and calendar-year for which it is issued. The duty shall be paid within the fortnight preceding the commencement of each calendar-year and, so far as newly-installed establishments or establishments changing their owners are concerned, before issue of the licence. The licence duties at the rates set forth above shall apply to licences which are still to be issued, whereas in respect of those already renewed for the year 1954 the difference between the new and the old rate shall be collected. “ ARTICLE IV Article III of Order No. 121, dated 6 July 1951, is hereby repealed and substituted by the following : „If the duty is collected under lump-sum agreement, the manufacturer shall be entitled to a proportional reduction in the rate of duty in case of complete inactivity of the spinning-mill, or of a complete spinning section, provided the duration of such inactivity is of at least a full daily shift of work, regardless of the causes thereof. The reduction contemplated by the foregoing paragraph shall also be due when one or more spinning machines remain idle for not less than three consecutive Working days. By the term „spinning-mill“ there shall be understood the whole of the spinning sections (one or more) contained in the same factory-area. A complete spinning section shall be constituted by any section of the factory — within the same area — containing machinery installations fit for a complete independent production of a certain type of yarn, or by a combination of spinning machines which, by reason of the particular type of machinery and production, work independently of the rest of the factory ; for the purposes of the reduction provided for by this Article, the group of spinning machines for combed yarns shall be considered to be distinct from that for carded yarns and, in combed-yarn and carded-yarn spinning, the group of self-acting spinners from the group of continuous spinning machines (ring-spinners, „filatoi a campana“, „filatoi ad aletta“). In flax or hemp spinning mills, wet-spinning and dry spinning shall also be considered to be distinct complete sections. The various sections shall be separated from each other by fixed partitions to be approved by the Finance Administration.“ The Finance Administration shall have the power to install in spinning mills liable to duty appropriate meters for the purpose of recording the production of yams. Such meters shall be in direct and stable connection with the feeding-shaft to the spinning-machine spindles of the wicks coming from the dividing gear or with the last feeding-shaft to the spinning-machine spindles of the wicks coming from the frame or from the preparation, by the French system, of combed wool. ARTICLE VI Articles 25, 26 and 27 of D.L.C.R.S. 3 January 1947, No. I, extended to the Zone by General Order No. 91, dated 24 January 1947, as subsequently amended, are hereby repealed and substituted by the following : — Art. 25 — „Anyone clandestinely manufacturing the products listed in Article I of . Order No. 72, dated 14 April 1949, as subsequently amended, shall be liable to a fine („multa“) not less than twice nor more than ten times the duty corresponding to the products already obtained and obtainable from the materials found in the factory and in the attached or adjoining premises. In no case shall the fine be less than one million lire. Even mere existence in the factory premises, or in the attached or adjoining premises, of production apparatuses or machines, raw materials or semi-finished and finished yarns, prior to the prescribed declaration, shall be considered to be clandestine manufacture. The apparatuses, machines, products and raw materials involved in the offence referred to in the first paragraph of this Article shall be liable to confiscation under the Customs Law 25 September 1940, No. 1424, and in derogation of the provisions of article 240 of the Penal Code.“ — Art. 26 — „Anyone evading or attempting to evade by any means whatsoever the regular assessment of the duty on the products shall be liable to a fine („multa“) not less than twice nor more than ten times the duty evaded. In non case shall the fine be less than twohundredthousand lire. The licence shall be withdrawn from the contravener. The products withheld, or which it had been attempted to withhold, and the objects used for committing the fraud shall be liable to confiscation under the Customs Law 25 September 1940, No. 1424, and in derogation of the provisions of art. 240 of the Penal Code." — Art. 27 — „Anynone manufacturing the products referred to in Article I of Order No. 72, dated 14 April 1949, as subsequently amended, in periods of time other than those specified in the lump-sum agreements, in the declarations or „work declarations" shall be liable to a fine („multa“) from twohundredthousand lire up to one million lire as well as to a proportional fine („multa") from twice up to ten times the tax evaded. The same proportional fine („multa") of between twice and ten times the amount of duty shall apply to such qualities and quantities of yarns as are in any way liable to a taxation exceeding that corresponding to the yarns set forth in the lump-sum agreements, in the declarations or „work-declarations." The licence may be withdrawn from the contravener.“ ARTICLE VII The amount of the fine („ammenda“) in the cases referred to in articles 28 and 31 of D.L.C.P.S. 3 January 1947, No. 1, extended to the Zone by General Order No. 91, dated 24 January 1947, as subsequently amended, is hereby increased to a minimum of L. 30.000 and to a maximum of L. 300.000. The last paragraph of art. 38 of D.L.C.P.S. 3 January 1947, No. 1, extended to the Zone by General Order No. 91, dated 24 January 1947, as subsequently amended, is hereby repealed and substituted by the following : „If it be held that there was no intent to commit fraud, the „ Sovraintendenza“ may direct that, as a result of administrative settlement, the transgressor pay a sum from L. 30.000 to L. 300.000 in addition to the duties which are due.“ ARTICLE IX The provisions of Articles VI 'and VII hereof concerning the amount of fines („multa“ and „ammenda“) are adopted in derogation of articles 24 and 26 of the Penal Code, as subsequently amended. ARTICLE X The last paragraph of Article II of Order No. 60, dated 7 April 1950, is hereby repealed and substituted by the following : „On amounts paid by firms in arrears with settlement after the fifth day following expiry of the term of payment there shall also be due, in addition to the fine („indennità di mora“) referred to in the foregoing paragraph, the legal interest to be computed from expiry of the time-limit within which the instalment should have been paid.“ ARTICLE XI This Order shall become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 7th day of May 1954 Ref. : LDIA/54133 Order No. 46 INCREASE OF REMUNERATION DUE TO PERSONS APPOINTED TO RE-ARRANGE „USI CIVICI“ DOCUMENTS WHEREAS it is considered advisable to increase the remuneration due to -persons appointed to re-arrange „usi civici“ documents, in that part of the Free Territory of Trieste administered by the British-XJnited States Forces, NOW, THEREFORE, I, SIR JOHN WINTERTON, KCMG, OB, OBE, Major General, Zone Commander, H. R. EMERY Colonel GS Chief of Staff for T. J. W. WINTERTON Major General Zone Commander ORDER: ARTICLE I The allowances for loss of time, the sojourn indemnity and the travelling indemnity (computed according to the number of kilometres on the journey), payable under arts. 3 and 5 of the Regulations approved by R. D. 15 November 1925, No. 2180, to technical delegates, to „istrutton" and to experts appointed,to re-arrange ,,usi civici“ documents, are hereby increased : a) to twice as much with effect from 27 July 1945 ; b) to ten times as much with effect from 28 November 1947 ; c) by thirty, forty and twenty times respectively with effect from 1 January 1948. ARTICLE II With effect from 27 July 1945, the reductions effected by R. D. L. 20 November 1930, No. 1491, and R. D. L. 14 April 1934, No. 561, converted into Law 6 January 1931, No. 18, and into Law 14 June 1934, No. 1038, are hereby repealed insofar as they apply to allowances and indemnities referred to in Article I hereof. ARTICLE III Order No. 113, dated 9 June 1950, is hereby repealed. ARTICLE IV This Order shall become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 7th day of May 1954. H. R. EMERY Colonel GS Chief of Staff for T. J. W. WINTERTON Major General Ref.: LDfA/54137 Zone Commander Order No. 47 RENEWAL AND INTRODUCTION OF CONCESSIONS OF TEMPORARY IMPORTATION WHEREAS it is deemed advisable to renew and introduce certain concession of temporary importation, in that part of the Free Territory of Trieste administered by the British- United States Forces, NOW, THEREFORE I, SIR JOHN W1NTERTON, KCMG, CB, CBE, Major General Zone Commander, ORDER: ARTICLE I Temporary importation of the following goods is hereby permitted for the purposes hereinafter specified and for a period of six months : DESCRIPTION OF GOODS Purpose for which temporary importation is allowed Minimum quantity which may be temporarily imported Maximum term allowed for re-exportation 1. Double cocoons, cocoons of inferior quality and „realini“. To be turned into double yarns („filati di doppio“) and re-exported as double yarn or double yarn fabrics (concession valid from 23 December 1953) Kilos 100 6 months 2. Crude grease-free colic acid. For turning into purified „acido desossicolico“(concession valid from 4 January 1954) Kilos 100 6 months 3. Cadmium (metal). For use in the production of cadmium salts (pigments) (concession valid from 4 January 1954) Kilos 100 6 months 4. Silk waste. For retting, combing and spinning (concession valid from 1 January 1954) Kilos 100 6 months 5. Biological calcium nitrate (up to 100 tons). For the production of citric acid (concession valid from 1 January 1954) Kilos 500 6 months 6. Calcified petroleum coke, non-calcified petroleum coke, anthracite for electrodes, pitch coke and purified coke. For the manufacture of carbon electrodes for electric ovens (concession valid from 16 January 1954) Kilos 100 6 months A.M.G.-F.T.T. Gazette — Vol. VTI, No. 13 — 11 May 1954 155 DESCRIPTION OF GOODS Purpose for which temporary importation is allowed Minimum quantity which may be temporarily imported Maximum term allowed for re-exportation 7. Porcelain insulators for For completing electric e- terminals of the folio- quipment (concession va- wing types : a) external, weighing be- lid from 8 January 1954) — 6 months tween 44.5 and 270 kilos, of a diameter at the vertex from 136 m/m to 196 m/m and the base from 360 m/m to 710 m/m ; b) internal, weighing be- tween 40 and 225 kilos, of a diameter at the vertex from 100 m/m to 400 m/m and at the base from 285 m/m to 530 m/m. 8. Glass and plate-glass For completing, upholster- (of special types for mo- ing and finishing motor- tor-cars) ; mileage re- cars and trucks (conces- borders and clock's ; sion valid from 1 Janua- bands for brake blocks ; clutch disks and segments ; cotton fabrics treated with wax or pegamoid ; imitation leather consisting chiefly of polyvinylic or synthetic resin with or without a cloth-support. ry 1954) 1 year 9. Timber. For building of prefabric- ated houses (concession valid from 1 January 1954) Kilos 500 6 months 10. Raw and bleached cot- For the manufacture of ton linters. nitrocellulose to be employed in the manufac-facture of gunpowder („polveri di lancio e di tiro“) (concession valid from 16 January 1954) Kilos 100 6 months DESCRIPTION OF GOODS Purpose for which temporary importation is allowed Minimum quantity which may be temporarily imported Maximum term allowed for re-exportation 11. Malt. For the production of beer (concession valid from 1 January 1954) Kilos 100 1 year 12. Genuine crude oils from seeds and oil-bearing fruit (excluding olive oils). To be purified (concession valid from 1 January 1954) Kilos 100 4 months 13. Amyl oil. For the production of potassium amylxantogena-te (concession valid from 8 January 1954) Kilos 100 6 months 14. Crude mineral oil. To be processed and made fit for the manufacture of electric cables (concession valid from 1 January 1954) Kilos 100 1 year _ 15. Olives in brine, palm-cores in a natural condition, mushrooms in brine or in vinegar, capers in brine, vegetables m vinegar, in brine and in oil, to be imported in wooden tubs or in plate containers of 5 up to 10 kilos. To be repacked in glass or plate containers (the latter not to exceed 500 grams in weight) (concession valid from 8 January 1954) Kilos 100 6 months 16. Green or black olives to be imported in wooden containers of not less than 80 kilos in weight. To be repacked in glass or plate containers (the latter not to exceed 500 grams in weight) and also in wooden containers not exceeding 50 kilos in weight provided they are destined solely for ship supplies (concession valid from 8 January 1954) Kilos 100 6 months DESCRIPTION OF GOODS Purpose for which temporary importation is allowed Minimum quantity which may be temporarily imported Maximum term allowed for re-exportation 17. Raw or tanned and dyed hides of any description. For the manufacture of gloves (concession valid from 1 January 1954) Kilos 25 6 months 18. Processed and preserved fish, in plate containers of 5 up to 10 kilos. To be re-manufactured and packed in small glass or plate containers (the latter not to exceed 0.500 Kilos in weight) (concession valid from 8 January 1954) Kilos 100 6 months 19. Salted fish, even in tubs. To be reduced to filets and re-packed in small glass or plate containers (the latter not to exceed 500 grams in weight) and/or employed for the production of anchovy paste (concession valid from 8 January 1954) Kilos 100 6 months 20. Powders for printing based on polystyrolic resins and cellulose a-cetate. For the production of printed matters (concession valid from 1 January 1954) Kilos 100 6 months 21. Melted caustic potash. For the production of meta-minophenole (concession valid from 16 January 1954) Kilos 500 6 months 22. Woollen fabrics (felts) For the manufacturé of tennis balls (concession valid from 1 January 1954) Kilos 25 1 year 23. Raw, polished copper, bronze and brass wire. For the manufacture of metal cloth and nets (concession valid from 1 January 1954) Kilos 100 1 year DESCRIPTION OF GOODS Purpose for which temporary importation is allowed Minimum quantity which may be temporarily imported Maximum term allowed for re-exportation 24. Component parts of To be finished and also machinery, not com- for subsequent employ- pletely finished ment in accordance with D. L. 18 December 1913 No. 1453, as converted into Law 17 April 1925, No. 473, and with the relative implementation provisions as per art. 164 of the Regulations approved by R. D. 6 April 1922, No. 547 (concession valid from 8 January 1954) 1 year 25. Copper and zinc, in To be used as an alloy, and blocks and scrap. therefore as brass', for the plating of semifinished and finished products of any common metal (concession valid from 8 Jan- Kilos 100 1 year . uary 1954) for each 26. Lead in blocks and For the manufacture of metal scrap. small shot and electric accumulators (concession valid from 1 January 1954) Kilos 1000- 1 year 27. Rum. For the manufacture of ver- mouth and liqueurs (concession valid from 16 January 1954) HI. 1 1 year 28. Sensitized cinema and For the development or de- camera films, whether velopment and printing coloured or not (inclu- of copies to be exported ding the relative re- (concession valid from ceptacles, loaders and supporting coils). 8 January 1954) 2 months 29. Magnetic band. For the recording of in- formation programmes concerning Italy, to be broadcast by radio in the United States of Ameri- 1000 ca (concession valid from linear * 8 January 1954) metres 2 months. DESCRIPTION OF GOODS Purpose for which temporary importation is allowed Minimum quantity which may be temporarily imported Maximum term al'owed for re-exportation 30. Raw silk („seta tratta For the production of tex- greggia“), whether whi- tiles, socks and stockings, te or yellow, and tous- sieves, etc. (concession sah silk (up to a total valid from 1 January of 42.000 Kilos for operations relating to goods to be manufactured on one’s own account). 1954) Kilos 100 6 months 31. Silver coins not legal For recovering their silver tender („fuori corso“). contents Kilos 50 4 months 32. „Gamma picolina“ For conversion of the iso- (chemical product ho- nicotinic acid into hydra- mologous to pyridine) zide Kilos 100 6 months ARTICLE II For a period of six months from 18 December 1953, white or yellow raw silk („seta tratta greggia“) and toussah silk, the temporary importation of which is permitted by the privilege established by Order No. 90, dated 19 June 1953, for the purpose of the treatments provided for in the said Order, may also be dyed. ARTICLE III Temporary importation of photographic and radiophonie recording materials (on disks, wire and bands) belonging to foreign journalists coming into the Zone on radio or press missions and/or for special „reportages“ shall be permitted for a period of six months commencing from 9 January 1954. The re-exportation of the materials indicated in the foregoing paragraph shall take place within three months from their respective temporary importation. ARTICLE IV This Order shall become effective on the date of its publication in the Official Gazette and, pursuant to the administrative instructions already issued, shall be operative as from 14 March 1954. Dated at TRIESTE, this 7th day of May 1954. H. R. EMERY Colonel GS Chief of Staff for T. J. W. WINTERTON Major General Ref. : LDIA/54141 Zone Commander Administrative Order No. 21 APPOINTMENT TO THE COMMITTEE OF “OPERA ORFANI DI GUERRA“ OF TRIESTE WHEREAS it is deemed advisable to appoint a representative of the „Commissariato della Gioventù Italiana“ as a regular member of the Committee of „Opera Orfani di Guerra“ of Trieste referred to Administrative Order No. 57, dated 1 September 1953, NOW, THEREFORE, I, SIR JOHN WINTERTON, KGMG, GB, CBE, Major General, Zone Commander, ORDER: 1. — The following person is hereby appointed regular member of the Committee of „Opera Orfani di Guerra“ of Trieste in addition to the persons appointed by Administrative Order No. 57, dated 1 September 1953 : Sig. Degano Gennaro — delegate of „Commissariato della Gioventù Italiana“. 2. — This Order shall become effective on the date it is signed by me. Dated at TRIESTE, this 7th day of May 1954. H. R. EMERY Colonel GS Chief of Staff for T. J. W. WINTERTON Major General Ref. : LDfBf54l4 Zone Commander Administrative Order No. 22 LEGAL RECOGNITION OF OLGA PERTOT WHEREAS Mr. Carlo GODINA of the late Giovanni, residing at Trieste, Via Gaspare Gozzi No. 4, has legally recognized his natural daughter Olga PERTOT by a Notarial deed dated 16 June 1953 and has asked for a declaration confirming the recognition, pursuant to Article 252, second and third paragraph of the Civil Code, and WHEREAS all the conditions prescribed by the said law have been complied with, NOW, THEREFORE, I, SIR JOHN WINTERTON, KCMG, CB, CBE, Major General, Zone Commander, ORDER: 1. — The Notarial Deed executed by Carlo GODINA, son of the late Godina Giovanni, on 16th June 1953 by which he legally recognized his natural daughter Olga PERTOT, bom at Idria on 9th April 1921, is hereby confirmed pursuant to Art. 252, second and third paragraph of the Civil Code. 2. — This Order shall become effective on the date it is signed by me. Dated at TRIESTE, this 7th day of May 1954 H. R. EMERY Colonel GS Chief of Staff for T.J.W. WINTERTON Major General Ref. : LDfBf54f25 Zone Commander Notice No. 25 PRICE OF FLUID FUEL OIL DESTINED FOR AGRICULTURAL ENGINES AND FOR THE HEATING OF ROOMS FOR DRYING AGRICULTURAL PRODUCTS DUTY-FREE FLUID FUEL OIL Further to Notice No. 2, dated 15 January 1954, the maximum selling price to. consumers of fluid fuel oil destined for agricultural engines and for the heating of rooms for drying agricultural products (account being taken of the fiscal exemption provided for in respect of such product by Order No. 27, dated 16 March 1954) — is hereby fixed, with effect from 6 April 1954, at Lire 2.150 per quintal including turnover tax for loose merchandise delivered ex depot or ex distribution centre. Such price does not include dues payable to U.M.A. No compensation or reimbursement shall be payable for the transfer of the oil into the purchaser’s barrels. An additional Lire 200 per quintal only inclusive of hire of barrels, may be claimed on sale of oil in barrels returnable to the vendor. SPECIFICATION OF FUEL OILS With reference to the provisions of Order No. 27, dated 16 March 1954, (Table C, Letter G), it is hereby declared that the maximum prices fixed by Notice No. 2, dated 15 January 1954, refer to fuel oil having the following specification: Fuel oil — Flashing point Pensky-Martins not less than 65° C. and with distilled product at 300° C. less than 60% in volume (ASTM method): а) for ovens and boilers: dense (viscosity at 50° C. over 7° Engler) ; fluid (viscosity at 50° C. between 3° and 7° Engler). б) for motor engines : fluid (viscosity at 50° C. between 3° and 7° Engler). Dated at TRIESTE, this 3rd day of May 1954. Dott. E. D’ AVANZO lief.: LDICI54/19 Chief, Department of Finance CONTENTS Order Page No. 42 Rate of contribution to be paid by non-rural chemists’ shops under article 115 of the consolidated text of sanitary laws.................................. 143 No. 43 Consolidated text of laws relating to Government concession taxes............ 143 No. 44 Official price of vanilla and cloves and relative stems for the purpose of application of turnover tax ................................................................ 148 No. 45 Amendments to the fiscal treatment of certain yams of natural and artificial textile fibres ............................................................ 149 No. 46 Increase of remuneration due to persons appointed to re-arrange „usi civici“ documents.................................................................. 153 No. 47 Renewal and introduction of concessions of temporary importation........... 155 Administrative Order No. 21 Appointment to the Committee of „Opera Orfani di Guerra“ of Trieste.... 161 No. 22 Legal recognition of Olga Pertot........................................... 161 Notice No. 25 Price of fluid fuel oil destined for agricultural engines and for the heating of rooms for drying agricultural products..................................... 162