ALLIED MILITARY GOVERNMENT 13 CORPS VENEZIA GIULIA THE ALLIED MILITARY GOVERNMENT GAZETTE /Vo. 7 - I December 7945 Indep....page 19 Published by the Allied Military Government under the Authority of the Supreme Allied Commander, Mediterranean Theatre of Operations, and Military Governor. GENERAL ORDER No. 20 RE-ORGANIZATION OF THE PROFESSIONS Whereas, the Professions were formerly organized into Fascist Syndicates which have now been abolished, and Whereas, it is now deemed desirable and necessary to re-organize such Professions in accordance with democratic principles and procedure tn those parts of Venezia Giulia administered by the Allied Military Government (hereinafter referred to as the «Territory») Now, therefore I, ALFRED C. BOWMAN, Colonel JAGD, Senior Civil Affairs Officer, hereby ORDER as follows : ARTICLE I. PROFESSIONS INCLUDED The following Professions shall be subject to all the provisions of this Order except as otherwise specifically stated : Accountants........................... Actuaries ............................ Agricoltural Technicians ............. Chemists.............................. Engineers and Architects ............. Industrial Experts ................... Journalists........................... Lawyers and Attorneys at -Law ........ Landsurveyors (Agrimensors)........... Midwives ............................. Notaries ............................. Physicians ans Surgeons .............. Pharmacists........................... Professionists in Economy and Commerce Surveyors............................. Veterinarians......................... ARTICLE II. ESTABLISHMENT OF PROFESSIONAL COUNCILS Section 1 - Councils are hereby established in the Territory for the Orders or Colleges of each of the above Professions to he elected by the members thereof in accordance with the provisions hereinafter stated. Section 2 - Councils for the Notaries shall he re-established in accordance with the provisions of R. I). L. No. 89 of 16 February, 1943 and the regulations approved by Decree No. 1326 of 10 September, 1914. The College of the United Districts of Trieste and Capodistria will he limited to the Notary’s Districts of Trieste. ARTICLE III. POWERS AND DUTIES OF COUNCILS Section 1 - The councils shall have all the powers and shall he subject to all the duties in regard to inscriptions on the Rolls, Custody of the Rolls, discipline of the members of the Professions and the other duties as provided by Article 1 of R. D. L. No. 103 . (Ragionieri) . (Attuari) .(Periti agrari) .(Chimici) .(Ingenieri e Architetti) . (Periti Industriali) . (Giornalisti) .(Avvocati e Procuratori) . (Agronomi) .(Ostetriche) .(Notari) .(Medici e Chirurghi) .(Farmacisti) . (Dottori Commercialisti) . (Geometri) . (Veterinari) of 24 January, 1924 and by the Professional Regulations applicable to each Profession respectively in force as of 8 September 1943. Section 2 - The Council will provide for the administration of all property belonging to the Order or College. It shall submit to the assembly for its approval the budget and a balance sheet of its financial condition not less than once a year. Section 3 - The Council has the power within the limits of necessity in order to cover the general expenses to impose an annual tax against members and a tax for inscriptions in the Registry of Probationers and in the Roll of the Profession and a tariff for th issue of certificates and opinions. However, no other payment shall be charged for the exercise of a Profession, except as provided in Article 12, Section 2 of this Order, e Section 4 - The Council shall have the power to adopt by-laws and rules and regulations not inconsistent with the Professional Regulations in force as of 8 September, 1943 and with the terms of this Order subject to the approval of the Assembly of the Professions. ARTICLE IY. COMPOSITION OF COUNCILS AND ELECTION OF MEMBERS Section 1 - The Council shall be composed of five members if the members of the Profession inscribed in the Roll do not exceed 100 and of seven members if the number of members inscribed in the Roll exceed 100. Section 2 - The. members of the Council shall be elected by secret ballot by absolute majority in a general assembly of the members of the Professions inscribed in the Roll by the means of schedules containing as many names as there are members to be elected. Section 3 - Inscription on the Roll is necessary for eligibility to election to,membership on the Council Members are eligible for re-election. They will hold office for one year. ARTICLE V. OFFICERS OF COUNCILS AND THEIR DUTIES Section I - Each Council immediately upon its election shall assume its duties and shall proceed to the election of a President, a Secretary and a Treasurer from among its members. Section 2 ■ a) The President is the executive head of the Order or College and convokes and presides at its general assemblies and meetings of the Council. b) The President will convoke the general assembly of the Order.or College when requested in writing to do so by the majority of the members of the Council or by at least one fourth of the members of the Professions inscribed in the Roll. ARTICLE VI. FIRST GENERAL ASSEMBLY TO ELECT COUNCILS Section 1 - The general assemblies for the first election of the members of the Councils for each Order or College shall be convoked not sooner that thirty days following the effective date of this Order. In case a second meeting is found necessary it shall be held not sooner than five days nor later than ten days following the first meeting. The members of the first Councils elected shall hold office for one year. Section 2 - Said assemblies shall be convoked in each instance by an order of the appropriate President of the Tribunale Court made upon a written petition therefor signed by not less than one fourth of the members of the Profession inscribed in the Roll and, in the case of the (a) Avvocato and Procuratori and (b) the Engineers and Architects signed also by the Special Commissioner lierefore appointed by the Allied Military Government. Section 3 - The Order convoking the general assembly shall state the time, place, date and purpose of the meeting and the time, place, date and purpose of a second meeting to be held if found necessary, and shall be published in at least two issues of a newspaper having circulation in the Territory and one insertion in the Allied Military Government Gazette at least 15 days before the date of the first meeting. Section 4 - A temporary chairman selected from among the members inscribed in the Roll shall be named by written Order of the appropriate President of the Tribunale Court for each such assembly convoked for the election of the first Council, except that in the case of the College of Notaries the President of the appropriate Tribunale Court or a Judge delegated by him shall preside over said general assemblies until the first Councils have been duly elected. Section 5 - Actions taken in the first and second general assemblies shall be valid only if not less than one half the members inscribed in the Roll are present: if such members are not present at the first assembly or if there are offices to fill for which no candidate received the votes of a majority of those present the second meeting shall be held. Section 6 - An hour after the first call for votes a second call shall take place in order to give those members who had not answered an opportunity to vote. At the close of the balloting the presiding officer shall with the assistance of two members designated by him proceed in the open meeting to examine the votes cast and shall declare the result and give notice thereof to the President of the Tribunate on whose order the meeting was called. ARTICLE VII. SUBSEQUENT MEETINGS TO ELECT COUNCILS Section 1 - Generals assemblies for the election of subsequent Councils shall be held fifteen days before the expiration of the terms of office of the preceding Councils and shall be convoked by the President. Section 2 - A notice containing the purpose, date, time and place of the meeting and of a second meeting should one be necessary shall by sent by mail to all members at east fifteen days in advance. Section 3 - The voting requirements and procedure shall be the same as prescribed in Article 6 Sections 5 and 6 of this Order. ARTICLE VIII. DISSOLUTION OF COUNCILS Section. 1 - A Council can he dissolved at any time when it appears unable to function regularly because of absence of a majority of its members or for other good and sufficient reasons. Section 2 - The Council can be dissolved at any time upon a written petition therefor signed by at least two-thirds of the members of the Professions inscribed in the Roll. Section 3 - Dissolution shall be made by Decree of the First President of the Court of Appeal of Trieste, but until the election of a new Council as provided for in Section 4 of this Article the Council shall continue in office. Section 4 - If and when an order of dissolution is made by the First President of the Court of Appeal he shall by written order convoke a new general assembly for the election of a Council to be held after such prior notice and under such conditions as he may prescribe in said order- ARTICLE IX. JOINING OF SMALLER BODIES TO ROLLS OF TRIESTE Section I - The Rolls of a Profession outside the Area of Trieste may be joined to the Roll for the Area of Trieste of the same Profession so as to form a single Roll. Section 2 - Such action shall be authorized by a Decree of the First President of the Court of Appeal of Trieste upon written petition of the Council of the Order or College which requests the annexation or on the written petition of a majority of the members inscribed in the Roll. The Decree will be made only if the First President after consultation with the Councils concerned or the petitioning members is satisfied that the annexation should be made. ARTICLE X. ESTABLISHMENT OF CENTRAL COMMISSION Section 1 - There shall be one Central Commission of Professions which shall perform those duties as hereinafter enumerated and shall exercise appellate jurisdiction over all Profession's except Notaries within the Territory. Section 2 - The First Central Commission of Professions shall be formally constituted and vested with the powers and duties herein enumerated by Decree of the First President of the Court of Appeal of Trieste upon liis being satisfied that a sufficiently proportionate number of Orders and Colleges have elected their Councils under the provisions of this Order.. ARTICLE XI. COMPOSITIONS OF CENTRAL COMMISSION AND ELECTION OF MEMBERS Section 1 - The Central Commission shall be composed of one representative of each of the Orders or Colleges except Notaries, which have organized themselves under the provisions of this Order by the election of a Council and which have not less than twenty members inscribed in its Rolls. Section 2 - The representatives who shall be members of the Central Commissions shall be elected by the Councils of each Order or College within fifteen days after the election of the Council. Their term of office shall be one year, they are eligible for re-election. They must he inscribed on the Roll of the Profession. No person can he contemporaneously a member of a Council and of the Central Commission. Section 3 - There shall be a President, a Vice President and a Secretary to be elected by the members from its membership. ARTICLE XII. DUTIES AND POWERS OF CENTRAL COMMISSION Section 1 - The Central Commission shall perform all duties and is invested with all the powders and authority ymescribed by (a) the Professional Regulations in force as of 8 September ,1943 which governed the former Central Commissions of each Profession, except Law, and Journalism and (b) for Law, the Superior Council of the Bar, and (c ) for the Journalists, the Superior Commission of Printing. Section 2 - The Central Commission shall have power to establish and levy such annual tax against the member Councils and the members of the Orders and Colleges as is necessary to cover operating expenses. Section 3 - The Central Commission shall have the power to establish by-laws and rules and regulations pertaining to its work and procedure provided the same are not inconsistent with the Professional Regulations in force as of 8 September, 1943 and of the terms of this Order. ARTICLE XIII. MISCELLANEOUS PROVISIONS Section I - Vacancies on the Councils or the Central Commission created by members 'who decease or who resign or who are .absent from meetings consecutively for a period of three months or against whom an order of suspension has been made by a Profession Epuration Commission shall be filled by supplementary elections and the. member so elected shall hold office only for unexpired term. Section 2 - A majority of the members of the Council or Central Commission or, in case of the general assembly, a majority of the members inscribed on the Roll shall constitute a quorum for the transaction of business, and all .decision's must be by majority vote of those present. Section 3 - In the event of absence of the President of the Council the Senior member of the Council will preside at general assemblies and at Council meetings. In the absence of the President and Vice President of the Central Commissions the Senior member ■will preside at its sessions. Section 4 - Time limits contained in this Order may he changed or extended by order of the First President of the Court of Appeal if there are grave and justified reasons therefor. ARTICLE XIV. PROVISIONS CONCERNING EPURATION Section I - Nothing in this Order shall be construed to invalidate or change any of the provisions of General Order No. 13 relative to the Epuration of the Professions except as provided in this Article. An order .of suspension made by a Profession Epuration Commission shall during the term of the-suspension deprive the person of the right to hold any office herein created and to practise the Profession. Section 2 - Custodians of the Rolls appointed under the provisions of General Order No. 13 shall deliver the appropriate Rolls and all records to the Councils immediately upon their formation at which time the appropriate Council shall succeed to and is vested with all the duties .powers and responsibilities relative to that particular Profession which are placed in the Custodian of the Rolls under- the terms of said General Order No. 13. ARTICLE XV. DUTIES OF SPECIAL COMMISSIONERS HERETOFORE APPOINTED The Special Commissioner heretofore appointed by the Allied Military Government for the (a) Lawyers and Attorneys at Law (to.)' the Engineers and Architects shall continue to exercise their functions until tlig election of . a Council at which time their authority ceases and they shall surrender all records, assets and properties of the Profession to the Council. ARTICLE XVI. SURRENDER OF RECORDS AND PROPERTY TO COUNCILS Immediately upon their election the Councils shall succeed to and are vested with the ownership of all goods, properties and records of the appropriate late Fascist Syndicates, and the Intendenti di Finanza. and any and all other persons who may have possession thereof shall immediately surrender the same to the Council of the appropriate Order or College. ARTICLE XVII. This Order shall become effective upon the date of is publication in the Allied Military Government Gazette. Dated at Trieste, this 20th day of October 1945. ALFRED G. BOWMAN ' Colonel J. A. G. D., Senior Civil Affairs Officer GENERAL ORDER No. 21 AMENDMENT TO EXISTING LAW GOVERNING TAXES ON TRANSFERS OF SHARES, CAPITAL OF FOREIGN COMPANIES, STOCK - EXCHANGE CONTRACTS AND INSURANCE WHEREAS by R. D. L. of 15 December 1938 No. 1975 converted into the Law of June the 2nd 1939, No. 739 certain increases were authorized in the rates of-taxes on transfers of shares and WHEREAS by R. D. L. of 19 August 1943 No. 738 further provisions were made in relation to taxes payable on transfers of shares and WHEREAS by D. M. dated 4 September 1943 provisions were made for the fixing of the rates of super-tax on transfers of shares and WHEREAS by R. D. L. of 26 September 1935 No. 1749 converted into the Law of the 28th of May 1936 No. 1302 provisions were made in Connection toUh commercial taxes and taxes on Stock-Exchange contracts and WHEREAS by L. T. of the 30th December No. 3281 provisions were made governing the tax on insurance contracts and WHEREAS it- has been found necessary to make certain amendments to the above mentioned Laws NOW THEREFORE, I, ALFRED O. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer in that part, of Venezia -Giulia administered by Allied Military Government (hereinafter called. «the Territory») hereby ORDER as follows : A. TAXES ON TRANSFERS OF SHARES AND CAPITAL OF FOREIGN COMPANIES ARTICLE I A) Until the 31 December in the year following that in which the cessation of hostilities is declared, the functions of the College of Experts set up by Article 9 of the said R. D. L. of 15 December 1938 No. 1975 (since converted into the Law of the 2nd June 1939 No. 739) shall devolve on the Trieste Area Tax Commission (heretofore called «the Provincial Tax Commission»). B) The functions of the Area Tax Commission mentioned in para. A) of this Article (including the disposal of appeals presented to the said College and not decided prior to the entry into force of this Order) shall be exercised by a special Section consisting of a magistrate of the fifth or sixth grade as President and four members, of whom one shall be a broker designated by the local Chamber of Commerce, one a representative of the financial administration designated hv the local Intendente di Finanza, one an expert designated by the local intendente di Finanza, and one an expert designated by the local Chamber of Commerce. A Deputy member with similar qualifications to the above shall be designated by the same persons of bodies as the original members to substitute each of the original members in his absence. The President, members and Deputy members designated as above shall be appointed and removable in writing by the local Area Commissioner of th Allied Military Government. C) The said Area Tax Commission shall in the execution of its said functions at all times be subject to the Control, Orders and Instructions of the Allied Military Government. D) The said Area Tax Commission shall he subject to the provisions of R. D. L. of 7tli August 1936, No. 1639, and R. D. of 8th of July 1937. No. 1516 (insofar as the same are not inconsistent with this Order or any other Order or Instruction of the Allied Military Government). ARTICLE II The Tax on transfers of shares quoted on the Stock-Exchange for the year 1945 shall be paid on the assessment value fixed for the year 1943 increased by 20% .subject, however, to any increases or reductions in the capital of the company which have been carried out during 1944, which increases or reductions shall be calculated as laid down by Article 18 of E. D. L. 19 August 1943, No. 738. ARTICLE III The Tax on transfers of bonds and other shares yielding a fixed income and quoted on the Stock-Exchange shall be paid for the years 1944 and 1945 on the same assessment value on which it was paid for the year 1943. ARTICLE IV Share-issuing Companies, wherever they consider that the assessment values on which tax is payable by virtue of Article IT and [II hereof exeed the value of the shares themselves, in relation to the economic position of the company, may present a request to the lntendente di Finanza Trieste that assessment values for tax purpose be ascertained under the rules established by Article 7 of R. D. L. 15th December 1938 No. 1975 (since converted into the Law of the 2nd of June 1939 No. 739) by the Area Tax Commission referred to in Article I para A) hereof. The fixing of the assessment shall bo made by the Area Tax Commission as provided in. Article I hereof without the addition of any sum for administrative or Judicial expenses. Tax on the transfer of shares shall in all cases referred to in this Article, be paid on the assessment values fixed by the said Area Commission, even though such assessments be greater than those calculated under the rules mentioned in Articles II and ITI of this Order. ARTICLE V All requests by share-issuing companies for a re-assessment under Article IV of this Order must be .made within 30 days from the daté of receipt of the application for payment of the tax. Requests based on applications for payment received prior to the effective date of this Order shall be made within 30 days from such effective date. A request to the lntendente di Pinanza under Article IV of this Order shall not affect the right of the Tax collecting Authorities..to accept payment of the tay based on the assessment made as mentioned in Articles II and III of this Order. ARTICLE VI The lntendente di Pinanza, Trieste may extend for a term not exceeding four years (and in any case not. beyond the 31 December of the fourth year following that in which the present state of war shall cease) the term -for payment of the tax on transfers of share and the tax on the capital of foreign companies and may also grant exemption from supertax to a share-issuing company which can show that it has suffered exceptional war damage. The granting .of such extension and or exemption is dependent ou the condition ■ that the company in question shall present the request therefor, supported by full proof of the damage suffered, prior to the expiration of the term fixed for the payment of the tax and shall within the time limit fixed by the said lntendente di Pinanza enter into a deed specifying the terms on which such extension and or exemption is granted. Such extension and or exemption may also he granted in the case of tax already overdue provided that request therefor is made within 60 days from the effective date of this Order. Interest at the rate of 5% per annum shall he payable on all sums in respect of which extension and or exemption is granted as aforesaid. Any sum in respect of which extension and or exemption is granted as aforesaid must he secured by such guarantee as the lntendente di Pinanza, Trieste shall require. Any company which shall fall more than 20 days in arrear with any instalment • of tax shall lose the benefit of any extension and or exemption granted under this Article and shall pay forthwith in one sum all instalments still outstanding, plus all interest already accrued thereon together also with sums payable by way of penalty under the existing Law. The deed hereinbefore referred to setting forth the terms of the extention and or exemption granted shall be subject to the duty fixed by Article 25 of the list of rates set out in Appendix «A» to R. D. of the 30 December 1923 No. 3269 (which approves the text of the Law relating to the registration of deeds) but shall he exempt from stamp duty and mortgage tax. ARTICLE VII Super-tax payable on sales of shares (including all right of option) and state securities and industrial shares as well as shares in partnerships shall be at the rate of 3% of the price global value as fixed by virtue of Article 2 of R. D. L. of 19 August 1943 No. 738. This provison shall apply also to all sales of such shares as have been issued by companies mentioned in Article 6 of the said R. D. L. of 19 August 1943 No.|738. The super-tax on transfers of shares shall be borne to one half by the person transferring the shares and as to the other half by the person to whom they are transferred, provided however that the collective liability to the taxation authorities for the payment of the said super-tax shall fall jointly and severally on both the conctranting parties arid the brokers. Articles 3, 6, 8, 9, 10 (except the last para, thereof) and 11 of R. D. L. 19 August 1943 No. 738 are hereby repealed. ARTICLE VIII TAXES ON STOCK-EXCHANGE CONTRACTS The amount of tax payable on. Stock-Exchange contracts as laid down by Article 2 of R. I), of 30 December 1923 No. 3278 (which approves the text of the Law-dealing with taxes on Stock-Exchange contracts) and by R. D. L. 26 September 1935 No. 1749 Appendix «11» shall he ascertained according to the rates set out in the Appendix hereto. ARTICLE IX TAX ON INSURANCE CONTRACTS (A) Time-limits for making supplementary declarations of premius All Insurance Companies, Societies and Firms, both national and foreign, (exee.pt those who carry on exclusively maritime business) may, only to the extent hereinafter laid down in this Article, without incurring atiy penalty .complete the three-monthly declarations of premiums and other income, required by Article 21 of the Law of 30 December 1923, No. 3281 when they can prove that the reason why the original declarations were not complete was the failure to receive in sufficient time the accounts of premiums and other income from their agencies and branch offices. The supplementary declaration of premiums and other income to he compiled by virtue of this Article in respect of the three-monthly periods which expired on 1 April, 1 July and 1 October 1945 as well as the declaration in respect of the period which will expire on 1 January 1946 shall be made on or before 31 January 1946, provided, however, that all declarations for subsequent three-monthly periods shall be made in accordance with the terms of and within the time-limits laid down by Article 21 of the Law of 20 December 1923 No. 2381. (B) Time-limit for payment of taxes on supplementary declarations The further tax payable in respect of all the supplementary declarations required by virtue of para. (A) of this Article to be made on or before 1 January 1946 shall be paid within 15 days after the said date. ARTICLE X PENALTIES Any person who contravenes or attempts to contravene any of the provisions of this Order shall be guilty on an Offence punishable on conviction by an Allied Military Court or by the competent Civil Judicial Authority under the Italian Penal Code with the punishments provided by law. ARTICLE XI EFFECTIVE DATE This Order shall become effective throughout the Territory as from the fifth day of November, 1945. APPENDIX TABLE OF STAMP TAXES ON STOCK-EXCHANGE CONTRACTS SPECIES OF CONTRACT Not exceeding 50.000 Lire Exceeding 50.000 Lire Not exceeding 100.000 Lire « Exceeding 100.000 Lire (for every 100.000 Lire or fraction) thereof 1. - CONTRACTS FOR CASH: Lire Lire Lire A.) made between exchange brokers 1- 2 — ■' 1 0.40 B.) made directly between the contracting parties 5.— 10. - C.J made between bankers and private per- sons . . 4.- 8. - 2 ■ D.) made in the presence of exchange bro- kers or of banks registered in the roll provided for by R. D. L. dated Decern- ber 20th 1932 No. 1607 6.— ! .aO In cases B.), C.), D.), the tax is reduced to one half on contracts which deal exclusively with state securities or *e- curities guaranteed by the state 2. - FIX E I) CO N TR A GTS: • A.) made between exchange brokers 2.— 4,— l. B.) made directly between the contracting parties 10. 20. 8. • C.) made in the presence of exchange bro- kers or of banks registered in the roll provided for in JR,. D. L. dated De- comber 20th 1932 No. 1607 6.- - 12. 6. 3. - CHECKED CONTRACTS: A.) concluded between exchange brokers. 2.— . 3.— 1. B.) concluded directly between the con- tracting parties 10. 20,— i). - C.) concluded in the presence of exchange brokers or Banks registered in the roll provided for R. D. L. dated December 20th 1932 No. 1607 5.— 10,— 3,— ORDER No. 32 REDUCTION OF PRESCRIBED PERIOD OF PRACTICE TO QUALIFY AS A LAWYER WHEREAS, it is necessary lender existing law for those seeking to qualify as Lawyers (Avvocati) and to be inscribed in the Boll of Lawyers (Amoeati) (1) to take and successfully complete an examination after two years of practice with an Attorney-at-Law (Procurator« Legale) or a Lawyer (Avvocato), and (2) to practice thereafther as an Attorney-at-Law (Procurators Legale) for six years, and WHEREAS, such examinations to qualify as an Attorney-at- Law(Procuratore Legale) were not held in 1940, 1941, 1942 and 1943 due to the World War; and WHEREAS, the inability to take such examinations did not occur through any fault on the part of those qualified to take then and has resulted in manifest injustice since th» required six year period of practice does not begin to run until such examination is success-fatty completed and the applicant inscribed in the Roll of Attorneys-at-Law (Pr'omratori Legali), NOW, THEREFORE, I, ALFRED 0. BOWMAN, Colonel J.A.O.D., Senior Civil Affairs Officer, ORDER: ARTICLE 1 REDUCTION IN PRESCRIBED PERIOD OF PRACTICE The period of practice required under existing law (6 years), to qualify as a Lawyer (Avvocato) and to be inscribed: in the Roll of Lawyers (Avvocati), is hereby reduced by the period of time in' each case which has elapsed since the completion of the necessary two years’ practice to qualify for the examination for Attorney-at-Law (Procuratore Legale). Such reduction shall he operative only in favor of those otherwise qualified who successfully completed the examination for Attorney-at-Law (Procuratore Le*gale) held in 1944, or who successfully complete such examination in 1945 or 1946. ' , ARTICLE II REDUCTION OF PRESCRIBED PERIOD TO PRACTICE BEFORE SUPERIOR COURTS The period of practice..required of Lawyers (Avvocati) in order to be admitted to practice before Superior Courts (Giurisdizioni Superiori), which is ten years under existing law, is hereby reduced to six years in.favor of those Attorneys-at-Law (Procurator! Legali) who qualify as Lawyers (Avvocati) under the provisions of Article 1 of this Order and who are' accordingly inscribed in the Roll of Lawyers (Avvocati). ARTICLE III TERRITORIAL SCOPE OF ORDER by This Order shall he operative in that portion the Allied Forces. ARTICLE IY of Venezia. Giulia administered This Order shall take effect on the date that it is signed by me. ORDER No. 33 CHANGE IN NAME OF ENTE ITALIANO PER IL DIRITTO D’AUTORE (E. I. D. A.) W HERE AS, it is deemed desirable to change the name of the agency Known as Ente Italiano per il Diritto d’ Autore (E.I.D.A.) ; NOW, THEREFORE. I. ALFRED O. BOWMAN, Colonel, J.A.O.D., ORDER: ARTICLE I CHANGE OF NAME TO SOCIETÀ DEGLI AUTORI ED EDITORI (S. A. E.) The name of tiie agency heretofore known as Ente Italiano per il Diritto cTAutore (E.I.D.A.) is hereby changed to Società degli Autori ed .Editori (S.A.E.). ARTICLE II TERRITORIAL EXTENT OF ORDER This Order shall have effect in all that portion of Venezia Giulia administered by the Allied Forces. ARTICLE III EFFECTIVE DATE OF ORDER This Order shall take effect on the date that it is signed by me. Trieste, 27th October 1945. ALFRED C. BOWMAN Colonel J. A. 'G. D„ Senior Civil Affairs Officer ORDER No; 34 INCREASE OF TAX COLLECTORS COMMISSIONS WHEREAS, it is deemed desiderable under present conditions, to authorize when necessary a reasonable increase in the Commissions allowed to Collectors of direct taxes, and to allow a special expense indemnity for the Ricevitori Provinciali, in that pari of Venezia Giulia administered by the Allied Forces (hereinafter referred to as the «.Territory»), Now, therefore, I, ALFRED C. BOWMAN, Colonel J.A.6.D., Senior Civil Affairs Officer, ORDER: ARTICLE I INCREASE OF COMMISSIONS SECTION I - The Intendenti di Finanza of the Territory are hereby authorized to grant an increase in the Commissions allowed by contract to direct tax collectors, to a total percentage of the direct taxes collectable not exceeding ten (10) percent. The rate as increased shall be applicable to all direct State taxes collected or to be collected during the period from l July 1945 to and including 31 December, 1945. SECTION 2 - Such increase shall be granted by Decree of the Intendente di Finanza after prior approval by the Allied Military Government. SECTION 3 - Direct tax collectors who desire to apply for such increase on the basis hat they will be unable to meet their tax collection costs for 1945, must file an application therefor in writing with the Intendenza di Finanza of their Area not later than 30 November 1945. Such application must be accompanied by a true and accurate statement of receipts and disbursements for the year ending 31 December 1944. SECTION 4 - 'The total percentage, if granted,, shall be chargeable as follows: to the extent of seven (7) percent or less, to the tax-paver; in excess of seven (7) percent, to the State. ARTICLE II SPECIAL INDEMNITY TO RICEVITORI PROVINCIALI OF DIRECT TAXES SECTION 1 - The Intendenti di Finanza of the Territory are hereby authorized to grant to Ricevitori Provinciali of direct taxes a special indemnity in such amount as shall be deemed proper and reasonable, to meet the higher expenses of such offices, for the financial year ending 30 June 1946. SECTION 2 - Such indemnity shall be granted by Decree of the Intendente di Finanza after prior approval by the Allied Military Government. SECTION 3 - Such grant shall be made upon written application to the proper Intendente di Finanza on or before 30 April 1946. The application shall be accompanied by a true and accurate statement of receipts and disbursements for the year ending 31 December 1945. SECTION 4 - The Special Indemnity shall be chargeable to the State. ARTICLE III EFFECTIVE DATE OF ORDER Thi* Order shall take effect upon the date that it is signed by ms. ORDER No. 35 PERMISSION TO ACCEPT A BEQUEST MADE TO THE EVANGELICAL EPISCOPAL CHURCH OF GORIZIA (CHIESA EVANGELICA METODISTA EPISCOPALE Dl GORIZIA) WHEREAS, the Evangelical Methodist Episcopal Church of Gorizia (Chiesa Evan-geliea Metodista Episcopale di Gorizia) has presented a petition to the Allied Military Government asking for permission to accept a bequest made to the said Church by the last Will and Testament of Hoffman Wilma, deceased, which Will was duly pubblished on 21 May 1943, by Instrument N. 13140 of Rotary Seculin of Gorizia; and WHEREAS, the said petition has been duly approved in writing by the President of the Area of Gorizia; and WHEREAS, there appears to be no objection to the granting of such petition; NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer ORDER: 1. That the Evangelical Methodist Episcopal Church of Gorizia (Chiesa Evangelic» Metodista Episcopale di Gorizia) he and it hereby is granted permission to accept the bequest made to the said Church by the last Will and Testament of Hoffmann Wilma deceased, published on 21 May 1943 by Instrument No. 13140 of Notary Seculin of Gorizia, in accordance with the said last Will and Testament and subject to all of its provisions. 2. This Order shall take effect on the date that it is signed by me.» Dated, Trieste 31st October 1946. ALFRED C. BOWMAN Colonel J. A. C. D„ Senior Civil Affairs Officer ADMINISTRATIVE ORDER No. 12 APPOINTMENT OF SEQUESTRATOR FOR S. A. INTERCONTINENTAL^ WHEREAS Dott. PIERO POGLIANI lias been appointed by the Italian Government as Sequestrator of the S, A. INTERCONTINENTAL^ (hereinafter called «the Company») on the alleged ground that the Company is owned or controlled by persons of German nationality and WHEREAS the Company has assets in that part of Venezia Giulia, administered by the Allied Military Government (hereinafter called «the Territory») and the said Dott. POGLIANI resides outside the Territory . and WHEREAS a certain R. K. DEEPER, a British subject, claims that the shareholders of the Company are nominees for him and WHEREAS it appears from an examination of the Register of the Company that approximately sixty percent of the share-holders of the Company are of Swiss nationality and WHEREAS it appears necessary for the afore-mentioned reasons to appoint a Sequestrator of the assets and business of the Company within the Territory: NOW, THEREFORE, I, ALFRED C. BOWMAN J. A. O. ]>., Senior Civil Affairs Officer in the Territory, hereby ORDER as,follows: 1) Avv. BRUNO FORTI shall be, and he is hereby appointed as Sequestrator of the Company within the Territory. 2) The said Sequestrator shall have all the functions, powers, rights and duties of a Sequestrator appointed by the Court by virtue of the Laws in force in the Territory (so far as the same are not inconsistent with the terms hereof). Provided however that he shall in the exercise of the said functions, powers, rights and duties, be under the control and comply with the orders and instructions of the. Chief Propertiy Control Officer of the Allied Military Government. 3) The said Sequestrator, shall be removable and his successors appointed in writing by me or my successors. 4) This Order shall come into effect on tire date hereof. Dated at Trieste this 26th day of October 1945. , ALFRED 0. BOWMAN Colonel J. A. G. D., Senior Civil Affairs Officer ADMINISTRATIVE ORDER No. 13 APPOINTMENT OF COMMISSARIO STRAORDINARIO FOR U. P. S. E. A. . WHEREAS, it is deemed necessary to appoint a Commissario Straordinario for Ufficio Provinciale Statistico Economico dell’Agricoltura (U.P.8.E.A.) of the Areas of Trieste, Gorizia and Pota; NOW, THEREFORE, I, J. C. SMUTS, Ft, Col., Deputy Senior Civil Affairs Officer, ORDER: 1. Dott. Amelio GOYA is hereby appointed Commissario Straordinario of the Ufficio Provinciale Statistico Economico dell’Agricoltura (U.P.S.E.A.) of the Areas of Trieste, Gorizia and Fola, with full power to manage, direct and re-organize such offices and all offices dependent upon them, under the supervision and control of and .in accordance with instructions from the Allied Military Government. 2. This Order shall take effect on the date that'it is signed by me. Dated, Trieste, 7th November 1945. J. C. S M U T 8 Lt. Col., Deputy Senior Civil Affairs Officer G AZ ETTE No. 7 ALLIED MILITARY GOVERNMENT CONTENTS PA E T 1 HEADQUARTERS, TRIESTE General Order Pago No. No. 20 Re-organization of the Professions.............................. 3 No. 21 Amendment to existing law governing taxes on transfers of shares, capital of foreign companies, Stoclc-Exchange contracts and insurance contracts. 8 Order No. 32 Reduction of prescribed period of practice to qualify as lawyer.12 No. 33 Change in name of Ente Italiano per il diritto d’ autore (E.I.D.A.) ....13 N.o 34 Increase of tax collectors commissions..........................14 No. 35 Permission to accept a request made to the evangelical methodist : episcopal church of Gorizia.............................................15 Administrative Order No. 12 Appointment of sequestrator for 8. A. Intercontinentule.........16 No. 13 Appointment of Commissario straordinario for TJ.P. S.E.A........17 PART II CIVIL SECTION - INSERTIONS (Omitted; see Italian and Sloven# edition)