ALLIED MILITARY GOVERNMENT
VENEZIA GIULIA
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	THE		
ALLIED MILITARY GOVERNMENT GAZETTE
VOLUME II
No. 6-15 December 1946
Ob' '
Published by the Allied Military Government under the Authority of the Supreme Allied Commander, Mediterranean Theatre of Operations, and Military Governor.
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Editoriale Libraria, S. A. Trieste - 1946
Allied Military Government
VENEZIA GIULIA
General Order No. 86 (40 B)
WAR PROFIT TAX
WHEREAS, it is deemed advisable to amend General Order No. 40, in those parts of Venezia Giulia administered by the Allied Forces (hereinafter referred to as the „Territory“),
NOW, THEREFORE, I, ALFRED'C. BOWMAN, Colonel, J.A.O.D., Senior Civil Affairs Officer,
ORDER:
REPEAL OF CERTAIN PROVISIONS OF EXISTING LEGISLATION
ARTICLE I
The following provisions are hereby repealed : Article I and paras 1 and 2 of Article 2 of R. D. L. 4 February 1937, No. 163, converted into the Law 7 June 1937, No. 1209 ; Articles 6 and 22 of the Consolidated Text approved by R. D. 3 June 1943, No. 598, amended by General Order No. 40; and Articles VIII, IX, X and XIII of General Order No. 40.
PROVISIONS GOVERNING THE ASSESSMENT OF WAR PROFIT TAX AND OF INCOME
TAX — REVALUATION
ARTICLE II
For the purpose of the war profit tax for the year 1945, the ordinary income referred to in the Consolidated Text approved by R. D. 3 June 1943, No. 598, as subsequently amended, if assessed on the basis of the income earned or of the capital invested in the years 1937-1938, shall be revalued by adopting the coefficient 5.— .
If such ordinary income has been assessed on the basis of the capital invested after 31 December 1938, the revaluation shall be made by adopting the following coefficients :
4.35 for capital invested in 1939
3:75 for capital invested in 1940
3.15 for capital invested in 1941 and 1942
2.50 for capital invested in 1943
1.25 for capital invested in 1944
Those portions of ordinary income increased or diminished as a ‘result of capital invested in accordance with Article 8 of the said Consolidated Text shall be revalued in the same way.
For the purpose of war profit tax for 1944, the coefficients established by this Article shall be reduced to two fifths.
The assessment of the ordinary income for the purposes of war profit tax due by the. tax-payers specified in Article 2 of the Consolidated Text approved by R. D. 3 June 1943, No. 598, shall be subject to the provisions of Article 3, first para of the said Consolidated Text, but excepting assessments which have become final before the effective date of this Order.
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ARTICLE III
The „quote di ammortamento“ which may be deducted from the gross income for the purposes of assessment of income, ta^x and of war profit tax, shall be calculated, as from the year 1944, on the basis of the values as determined in accordance with R. I). 5 October 1936, No. 1475, converted into the Law 4 January 1937, Ho. 40, and the coefficients set forth by the foregoing Article.
The provisions of the foregoing para shall also'be applied for the purposes of the revaluation to be made for the assessment of incomes or losses derived from realization or from the total or'partial loss of certain assets.
ARTICLE IV
¡Section 1. — Companies and bodies which are taxed on the basis of their balance-sheet shall not be entitled, for the financial years closed after the effective date of this Order, to the revaluation of the „quote di ammortamento“ to be deducted from their income, if they have not provided for the revaluation of the respective sources of. such income in their balance-sheets.
Section 2. — For the financial years closed prior to the effective date of this Order, the deduction of the revalued „ammortamento“ is allowed even if the same is not stated in the balance-sheet, and no change shall be made to the assessments which have already become final.
ARTICLE V
Section 1. — The credit-balance derived from the revaluation shall not be distributed prior to the actual realization of the productive sources, but may be destined to cover losses or to increase the company’s capital.
Section 2. — Companies using such credit balance for an increase of their capital shall at the same time increase their ordinary reserve fund, so that the proportion between the capital and the reserve fund shall remain the same as before the increase in question.
Section 3. ■— Any company or body failing to comply with the provisions of the first . para shall be liable to a fine not exceeding the amount wrongly disposed of and not less than one-tenth of such amount and the president, the managing director, the manager the auditors and the other persons charged with the control according to the nature of the company or body, shall be personally liable to a fine of not less than 20.000.— Lire and not exceeding 100.000 Lire.
ARTICLE VI
The indemnities to be paid as compensation for war damages suffered by industrial, commercial and agricultural enterprises shall not be considered as income for the purpose of the enforcement of the income (ricchezza mobile) and war profit taxes.
ARTICLE VII
For the purposes of the enforcement of Article 11, second para, of the Consolidated Text approved by R. D. 3 June 1943, No. 598, the remaining value of plants and installations for the performance of works and the production of supplies required for the defence and for the military equipment of the Country, shall be the commercial value of such plants and installations on 31 December 1945.
In order to assess the loss to be deducted, corresponding to the difference between the original cost of such plants and installations (no deduction yet being made for depreciation) and the above value, the cost and depreciation shall be re-valued by adopting the coefficient established by Article 2 of this Order.
PROVISIONS FOR THE ASSESSMENT OF PROFITS IN SINGLE TRANSACTIONS RELATING TO REAL AND PERSONAL PROPERTY-INTERPRETATION OF, AND AMENDMENTS TO,
THE CONSOLIDATED TEXT
ARTICLE VIII
In single speculative transactions concerning real and personal property effected by taxpayers who are not taxed on the basis of tho balance-sheet, the profit liable to war profit tax shall be the difference between the profit as assessed for each transaction and the profit which would have been earned if the transaction had been carried out in an equivalent period
310
of time and had terminated in the year 1938, the ordinary income thus obtained being revalued by the coefficient established by Article 2 ; or the profit shall be the difference between the profit as assessed for each transaction and a sum equal to 8 percent of the capital invested in the operation, revalued in accordance with the aforesaid Aiticle for every year of investment, deducting the proceeds earned during the duration of the investment.
The provisions of the foregoing para shall not affect the assessments which have already become final on the effective date of this Order.
The allocation of real property to partners of real estate companies effected as provided for in Article 5 of the Law 23 March 1940, No. 283 and in Article 15 of the Consolidated Text approved by R. D. 9 March 1942, No 257, shall not be subject to assessments of war profit tax.
ARTICLE IX
If the total income of companies and bodies taxed on the basis of their balance-sheets includes profits derived from speculative operations on real property and the ordinary income is determined at the rate of 8 percent of the capital invested-in the years 1937-1938 after deduction of the value of the real property itself, in addition to the said income 8 percent of the value of .the real property involved in the speculation shall be computed, for every year of the duration of the investment, after deducting the income accrued during the investment from the real property in question as assessed or assessable for the purposes of the tax on buildings or on land-property.
The provisions of the foregoing para shall not be applicable if the real property involved in the speculation constitutes an investment of capital which has been already considered in the assessment of the ordinary income.
ARTICLE X
The functions of brokers as provided for under Article 1 of the Consolidated Text approved by R. D. 3 June 1943, No. 598, shall cover activities in civil affairs, in addition to commercial business
ARTICLE XI
For the purpose of Article 10, the power to increase incomes assessed by the office and to assess undeclared incomes in the cases referred to under Article 98 of the Regulations approved by R. D. 11 July 1907, No. 560. is hereby extended to the Commissions of Appeal whenever the Commissions of first instance do not deem advisable to avail themselves of the mentioned power.
In these cases, and when the District Tax Office does not consider adequate the assessment proposed by the Commission of first instance, in . case the latter has availed itself of the above power, the former office, may request the Commission of Appeal to increase the incomes assessed and to assess the undeclared incomes or to propose a new assessment.
The power granted under the first para shall cease, for the Commissions of first instance, on 31 December of the third year following that in which the enforcement of the war profit tax will cease.
The request referred to in the second para shall be made by the office to the Commission of Appeal within sixty days of the date on which the office has received notice that the Commission of first instance does not propose to increase the incomes assessed or to assess undeclared incomes or of the date on which the proposal for a new assessment has been received ; the request shall have no effect if made after that period.
ARTICLE XII
The president and the directors of Joint Stock Companies and limited partnerships in office on the effective date of this Order, those who will be in office until all the obligations deriving from the enforcement of the wrar profit tax have'been fulfilled, as well as the liquidators, shall be jointly and severally responsible for the payment of the debt deriving from the enforcement of said tax', regardless of the time when the relative assessment and entry in the tax-rolls w7ere effected.
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The presidents and directors in office on 16 July 1940 and those who have been in office until the effective date of this Order, together with the liquidators, shall be jointly and severally liable for the debt referred to in the foregoing para, whenever one or more of the following conditions occur :
a)	if the company or partnership has been created after 16 July 1940 from an individual firm, an unregistered firm, a limited or unlimited partnership ;
b)	if there is a considerable disparity between the company’s capital and the company’s turnover, or between the capital and the profit assessed ;
c)	if the company or partnership has been dissolved prior to the assessment of war profits ;
d)	if it may be presumed that the constitution or the management of the company was pre-arranged in order to create a total or partial insolvency with respect to the war profit tax.
CESSATION OF THE WAR PROFIT TAX
ARTICLE XIII
The enforcement of war profit tax provided for by the Consolidated Text approved by R. D. 3 June 1943, No. 598, shall cease as from 1 January 1946.
The Finance Administration shall, however, continue to retain, in accordance with Article 20 of the Consolidated Text approved by R. D. 3 June 1943, No. 598, a sum equal to 1 percent of the. amoimt of each payment relating to contracts and supplies carried out before 31 December 1945, until the contractors and suppliers are'in a position to prove, by a certificate of the appropriate District Office, that the whole war profit tax due for such contracts and supplies, as well as the debt relating to the expropriation of the relative profits, have been duly paid and that no assessment in connection therewith is to be made or is intended.
PROCEDURE, PENALTIES AND EFFECTIVE DATE
ARTICLE XIV
The tax-payer may appeal to the Area Tax Commission also with regard .to the matter itself („merito“) if the profit assessed by the District Commission exceeds the double of the amount of the income declared : the District Office may appeal to the said Commission if the income assessed by the District Commission is less than one-half of that assessed by the Office.
An appeal against the decisions of the Commissions of first instance may be made to the Area Tax Commission which shall also decide with regard to the matter itself („merito“).
ARTICLE XV
The penalties regarding the war profit tax shall be those established in Article 23 of the Consolidated Text approved by R. D. 3 June 1943, No. 598.
The foregoing para shall also apply to assessments completed on the effective date of this Order and no refund shall be made of penalties already collected.
When the assessment or the revision of incomes subject to the war profit ta.x are made on agreement with the taxpayer before the case is decided iby the Administrative Commissions, no penalty shall be due for .failure to declare.
ARTICLE XVI
. \
This Order shall become effective within the Territory on the date of its publication in the Allied Military Government Gazette.
Dated at TRIESTE, this 7th day of December 1946.
ALFRED C. BOWMAN
Colonel, J.A. G.D.
Senior Civil Affairs Officer
312
Order No. 231 (151 C)
CHANGE IN MEMBERSHIP OF FILM BOARD
WHEREAS, Order No. 151 provided for a Film Board of 4 members ; and WHEREAS, it is necessary to change the membership of said Board,
NOW, THEREFORE, I, ALFRED G. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer,
ORDER:
ARTICLE I
(a)	The following members of the Film Board, established pursuant to Order No. 151, dated June 17, 1946, are hereby relieved of their assignments :
Capt. John H. DODRIDGE, VeneziaxGiulia Police Force Capt. Desmond T. CLARKE, 13. Corps.
(b)	The following are hereby appointed to the said Film Board :
Capt. Percival Austin EDWARDS, Venezia Giulia Police Force Capt. Alexander Edward BRITTEN, (Trieste Bureau) G. H-Q-
ARTICLE II
This Order shall become effective on the date it is signed by me.
Dated at TRIESTE, this 4th day of December, 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Order No. 239
EXEMPTION FROM PAYMENT OF SCHOOL TAXES AND SURTAXES FOR THE YEAR
1943 - 1944
WHEREAS, it is considered advisable to 'confirm for certain categories of students the exemptions from the payment of school taxes and. supertaxes granted for the academic year 1943-1944,
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, .J.A.G.D., Senior Civil Affairs Officer,
ORDER
ARTICLE I
CONFIRMATION OF EXEMPTION FROM PAYMENT OF SCHOOL TAXES AND SUPERTAXES
GRANTED FOR THE YEAR 1943-1944
The exemption from the payment of school taxes and supertaxes granted for the academic year 1943-1944, are hereby confirmed for the following students of universities: ay who are members of families gravely damaged in consequence of war events ;
5)	who are invalids of labour or members of families whose father or principal economic sur tainer is an invalid of labour or has died in a labour accident;
:j who are members of a family whose father or principal sustainer has been in service of Merchant Marine interned in a neutral State.
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ARTICLE II
COMPETENCE FOR THE GRANTING OF THE EXEMPTION
It shall be the duty of the Rector of the University of Trieste to examine whether in a given ease the conditions for the attainment of exemptions mentioned in Article I of this Order have been complied with, and to decide on the granting of such exemptions.
ARTICLE III
EFFECTIVE DATE
This Order shall become effective on the date it is signed by me.
Dated at TRIESTE, this 4tli day of December, 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Order No. 275
PAYMENT OF A „WINTER BONUS“ TO AGRICULTURAL WORKERS
WHEREAS, it is considered advisable and necessary to provide for the payment of an extraordinary Winter Bonus to Agricultural Workers in that part of Venezia Giulia administered by the Allied Forces (hereinafter referred to as the „Territory“) in order to enable them to provide themselves with the most urgent necessities for the incoming winter ;
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, -J.A.G.D., Senior Civil Affairs Officer,
ORDER:
ARTICLE I
PAYMENT OF A „WINTER BONUS“ TO AGRICULTURAL WORKERS
Section 1. — The payment in a lumpsum of an extraordinary allowance, called „Winter Bonus“, at the conditions specified in the following articles, is hereby provided for in favour of agricultural workers residing in the Territory.
Section 2. — For the purpose of this Order, the residence shall be that resulting from the registration of the persons concerned in the communal Register of the Permanent Population on 1 September 1946.
Section 3. — For the purpose of this Order, share croppers (mezzadri e coloni parziari) minor partners in live stock bailment (soci mmori nella soccida) and workers paid exclusively by sharing the' products shall not be considered as agricultural workers.
ARTICLE II
AMOUNT OF THE WINTER BONUS
The amount of the Winter Bonus payable under Article I hereof, shall be as follows :
(a)	3.000 lire to workers who are qualified as heads of a family,
(b)	1.500 lire to workers who are not qualified as heads of a family.
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ARTICLE III
OBLIGATION OF EMPLOYERS FOR THE PAYMENT OF THE WINTER BONUS
The Winter 'Bonus shall be paid directly by the employer :
(a)	to agricultural workers who were employed on 1 September 1916 as permanent employees (vincolati da un rapporto fisso di lavoro), such as clerks, fixed wage earners (sala-riati), and workers belonging to similar categories whenever a minimum period of 200 working days is guaranted ;. and
(b)	to the personnel who, at the date mentioned in subdivision (a), were employed in agricultural or accessory or complementary works, for which the procedure established for the payment of unified contribution is not applicable.
ARTICLE IY
OBLIGATION OF ISTITUTO PREVIDENZA SOCIALE FOR THE PAYMENT OF THE WINTER BONUS
Section 1. — The Winter Bonus shall be paid to daily farm workers by the Istitutof della Previdenza Sociale through a special compensation administration for agriculture of the Cassa Unica Assegni Familiari, having an accounting separate from the one relating to the family allowances themselves..
Section 2. — The payment of the Winter Bonus provided for in Section 1 of this Article shall be effected :
(a)	as to daily fàrm workers ^permanently or habitually recorded in the lists of workers for the agricultural year 1945-46, on the basis of the said lists and of the records of heads o-families, taking into account all eventual changes in the composition of the family prior to 1 September 1946;
(b)	as to other daily farm workers, on the basis of special lists to be compiled by the provincial offices of the Service controlling the nominal list of workers and the unified agriculture contributions. In such lists there shall be recorded, with the eventual indication of head of family, those who are not registered in the. lists as permanent or habitual workers and are able to prove, by an appropriate certificate issued by the Commune, that they have been work ing during the agricultural year in being on 1 September 1946, mostly as daily farm workers or as workers whose earnings do not derive exclusively from the sharing of the products of the respective agricultural concerns.
Section 3. — The burden for the payment of the Winter Bonus to agricultural workers mentioned in Section 1 of this Article shall be borne partially by the employers in agricultural work, who shall pay a special contribution as established in Article V hereinafter, and partially by the Allied Military Government by the contribution for the payment of the Winter Bonus to unemployed workers provided for under Article V Of Order 273.	-
ARTICLE V
PAYMENT OF A CONTRIBUTION BY THE EMPLOYERS IN AGRICULTURAL WORK
Section 1. — The contribution which every employer in agricultural work is bound to pay under Section 3 of Article IV hereof, shall be determined by the application of a quota of 12.50 Lire for each working day of fixed wage earners (salariati) and manual labourers (brac-cianti), as ascertained or to be ascertained in respect of the said employer for the purpose of the payment of the unified agricultural contributions for the year 1946, and by deducting from the total sum resulting thereby the total aniount of Bonuses paid directly by him in accordance with Article III of this Order, to those workers on permanent employment who are engaged in agricultural work and cattle farming.
For such purposes the employers shall file, within 20 days from the effective date of this Order, with the provincial offices of the Service controlling the nominal lists of workers and the unified agriculture contributions, a list of the permanent workers to whom they have paid the Winter Bonus directly, receipted by the workers’ signatures. As to workers who are heads of families, the family situation certificate (,‘çèrtificato di stato di famiglja“) shall be attached thereto.
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Section 2. — The contribution referred to in Section 1 of this Article shall not be applicable with regard to working days of fixed wage earners (salariati) and of manual labourers (braccianti ), which days have been ascertained in respect of firms of farmowners and sharing farms („aziende dei coltivatori diretti, e fondi condotti a mezzadria ed a colonia parziaria“), and relate to seasonal or peak work.
Section 3. — The provincial offices of the Service Controlling the nominal lists of workers and the unified agriculture contributions shall determine according to the data obtained and to the provisions of the preceding Sections of this Article, the amount of contributions due by each agriculturist and shall notify and invite the debtor to pay. The payment of the afore mentioned sum must be made within 30 days from the date of the notification into a special Post Current Account beai-ing the name of the Collector of the aforesaid Service.
Section 4. — In eases where the employers fail to pay the contributions in the time limit established above, the collection of the sums due and increased by a penalty („multa di mora“) of 6%, shall be intrusted, to the Official Tax-Collectors upon presentation of the lists of defaulters, and in conformity with the procedure of privilege in force for the collection of direct taxes, the collectors being responsible for the payment, and with the modalities and in accordance with the rules as are specified in R. D. L. 28 November 1938, No. 2138, and R. Decrees 24 September 1940, No.s 1949 and 1954.
The sums registered in such lists of taxation shall be collected in three equal instalments at intervals of 2 months.
Section 5. — An appeal may be made to the Area President, within 30 days from the date of notification, against the assessment of the amount of contribution,
j The appeal shall not suspend the obligation to pay the sums demanded.
The Area President shall make a final decision after hearing the Commission constituted in accordance with Article 5 of R. D. 24 September 1940, No. 1949, and subsequent amendments.
Section 6. — The sums collected for contributions and penalties („multe di mora“) shall be attributed in accordance with the rules provided for in R. D. L. 24 September 1940, No. 1954, at the rate of 27/28ths to the appropriate administration of the Istituto della Pre-videnzà Sociale and at the rate of l/28th to the Service controlling the nominal lists of workers and unified contributions in agriculture, in order to reimburse the costs of the assessment and collection.
ARTICLE VI
PROHIBITION OF DOUBLE PAYMENTS
The Winter Bonus, payable under this Order, is of personal nature and may be received only once. It shall not be paid to persons entitled thereto under the pro-visions of Order 273 and 274.
ARTICLE VII
APPLICATION OF ORDER No. 273 TO CASES CONSIDERED BY THIS ORDER
The provisions of Order No. 273 may be applied to the cases considered by this Order whenever they are not inconsistent with the provisions of the latter.
ARTICLE VIII
PENALTIES
Any person violating any of the provisions of this Order shall, upon conviction by an Allied Military Court, be liable to a fine or imprisonment or both, as the Court may determine.
ARTICLE IX
EFFECTIVE DATE
This Order shall become effective within the Territory on the date of its publication in the «Allied Military Government Gazette.
TRIESTE, 5th December 1946.
316
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Order No. 276
DISSOLUTION OF COMMISSIONS FOR MANUFACTURES OF MARBLE, GRANITE AND
ORNAMENTAL STONES
WHEREAS it is considered advisable to repeal the R. D. L. dated April 20, 1936, No. 707, concerning the establishing of authorized rolls of manufacturers and traders of marble., granite and ornamental stones, and
WHEREAS by Order No. 237 dated October 13, 1946, respective Commissions have been established in that part of Venezia Giulia administered by the Allied Forces (hereinafter referred to as the „Territory“) :
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, J.A.G.D., .Senior Civil Affairs Officer,
ORDER:
ARTICLE I
REPEAL OF R. D. L. DATED APRIL 20, 193P, No. 707 AND DISSOLUT'ON OF RESPECTIVE
COMMISSIONS
Section 1. — The R. D. L. dated April 20, 1936, No 707 is herebv repealed.
Section 2. — The respective Commissions for the management of authorized rolls of manufacturers and traders of marble, granite and ornamental stones re-established in accordance with Order No. 237 are hereby dissolved.
ARTICLE II
EFFECTIVE DATE
This Order shall become effective on the day it is signed by me.
Dated at Trieste, this 4th day of December. 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Order No. 280 (106 G)
UNBLOCKING OF DISCHARGES FROM EMPLOYMENT
WHEREAS, it is considered advisable and necessary to prolong up to 31 January 1947, the provisions in force concerning the limits of the unblocking of discharges from employment, and WHEREAS, it is necessary to make provision for suspension of workers Under certain conditions,	-
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer,
ORDER:
ARTICLE I
PROVISIONS FOR DISCHARGES FROM EMPLOYMENT
The provisions set forth in Section 1 of Article I of Order No. 106 D, dated August 28, 1946, and of Articles II, III, IV, V and VI of Order No. 106, dated April 6, 1946, as amended, shall be extended for the period from 1st December 1946 to 31 January 1947, inclusive.
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ARTICLE II
PROVISIONS FOR SUSPENSIONS
The provisions of Article II of Order No. 265, dated 29 October 1946, shall be extended for the period from 1 December 1946 to 31 January 1947.
ARTICLE III
EFFECTIVE DATE
This Order shall become effective on the date that it is signed by me.
Dated at TRIESTE, this 29th day of November, 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senios Civil Affairs Officer
Order No. 289
PROVISIONS FOR CHANGE OF FIRST NAME ON R0L1S OF .STATO CIVILE“
WHEREAS, Article No. 72, R.. DC 9 July 1939, No. 1233, prohibited upon the registration of the birth of a child in the „Stato Civile“, giving to a child having Italian citizenship . a foreign first name, and
WHEREAS, it is considered expedient that in those parts of the Territory of Venezia Giulia administered by the Allied Forces (hereinafter called the „Territory“) such prohibition should be removed, and
WHEREAS, it is also considered expedient that persons who, since June 12, 1945, have been prevented because of the aforesaid prohibition from giving to any child such first name as they desired to give, should have the opportunity of altering names previously given,
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer, hereby
ORDER:
ARTICLE I
REPEAL OF PROVISIONS PROHIBITING REGISTRATION OF FOREIGN FIRST NAME
IN THE „STATO CIVILE“
^5o far as para 1 and para. 3 of Article No. 72 of R. D. 9 July 1939, No. 1238, relates to the prohibition against the giving of foreign first names to children of Italien citizenship upon registration of birth in the „Stato Civile“, ais hereby repealed. Except as aforesaid the said para 1 and 3 of the said Article No. 72 shall remain in full force and effect.
ARTICLE II
PROVISIONS FOR CHANGE OF FIRST NAMES ON ROLLS OF „STATO CIVILE“
Any person who after June 12, 1945, has by reason of the provisions repealed by Art. I of this Order, been compelled to give to a child a first name other than that requested by such person, may apply to the competent officer of the „Stato Civile“ whore the birth of sue!, child was originally registered, to have such names altered to that originally requested.
The competent officer of the „Stato Civile“ is hereby authorized to make such alteration in the register upon such application ; provided always that no such alteration shall be made if the same would constitute a violation of any part of the aforesaid Article 72 of R. D. of 9 July 1939, No. 1238, not specifically repealed by Article I and II of this Order.
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ARTICLE III
EFFECTIVE DATE
This Order shall take effect on the date it is signed by me.
TRIESTE, 7th December 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D. Senior Civil Affairs Officer
Administrative Order No. 72
APPOINTMENT OF ORSO GASTONE AS TECHNICAL EMPLOYEE OF THE TERRITORIAL INSPECTORATE OF AGRICULTURE
WHEREAS it is considered advisable to appoint Mr. ORSO GASTONE as technical employee of the Territorial Inspectorate of Agriculture,
NOW, THEREFORE, I, ALFRED G. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer, hereby
ORDER:
that Mr. ORSO GASTONE of the late Giovanni be appointed as technical employee of the Territorial Inspectorate of Agriculture, as an Official of Group B, Grade ■ X, with effect from 1 November 1946.
This Order shall take effect on the date that it is signed bf me.
Dated at TRIESTE, this 26th day of November 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Administrative Order No. 79
APPOINTMENT OF PROF. BRUNO DE FINETTI
WHEREAS, it is considered that Prof. Bruno de FINETTI has all the qualifications to be appointed as „straordinario“ professor of the University of Trieste,
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel,, J.A.G.D., Senior Civil Affairs Officer,
ORDER:
1.	— Prof. Bruno de FINETTI is hereby appointed as „straordinario“ professor of actuarial mathematics and technics of free insurances of human life at the University of Trieste,
2.	— Prof. Bruno de FINETTI shall be entitled to the allowances and indemnities pertaining to Group „A“, Grade VII..
3.	— This appointment shall take effect as from 1 November 1946.
4.	— This Order shall come into effect on the day it is signed by me.
Dated at TRIESTE, this 4th day of December, 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
319
Administrative Order No. 80
LIQUIDATION OF „MITTELMEER-REEDEREI“
WHEREAS by Order No. 53 dated, 3 January 1946, and issued by ALFRED C. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer, Allied Military Government, Venezia-Giulia, Germany was declared to be an Enemy State, and
WHEREAS, by Administrative Order No. 36 dated 5 April 1946, avv. Romeo PRESCA was appointed sequestrator of „MITTELMEER-REEDEREI“ (hereinafter called „the società“), and
WHEREAS, on 30 May 1945 the said „società“ which had, its head office for Italy at Venice was placed in liquidation and Rag. Avv. Mario TRONCON of Venice was appointed liquidator, and
WHEREAS, it is considered advisable to liquidate the „Società“ operating in that part of Venezia-Giulia administered by the Allied Military Government (hereinafter called „the Territory“) ,
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, J.A.G.D., Senior Civil ■ Affairs Officer, hereby order as follows :
ARTICLE I
LIQUIDATION OF „MITTELMEER REEDEREI“
The Società „MITTELMEER-REEDEREI“ shall be and is hereby placed in liquidation.
ARTICLE II
APPOINTMENT OF LIQUIDATORS
Avv. Rag. Mario TRONCON and avv. Romeo PRESCA are hereby appointed joint liquidators of the Società „MITTELMEER-REEDEREI“ (hereinafter referred to as „said Liquidators“).
ARTICLE III
POWERS, DUTIES AND FUNCTIONS OF SAID LIQUIDATORS
The said liquidators shall have , all the functions, powers, rights and duties of liquidators or Enemy Property under all Laws in effect on 8 September 1943, provided, however, that they shall, in the exercise of said functions, powers, rights and duties, be under the control and 'comply with the orders and instructions of the Allied Military Government.
ARTICLE IV
\
SUBJECT TO REMOVAL
The said liquidators shall be removable and their successors appointed in \vriting by me or my successor in office.
ARTICLE V
EFFECTIVE DATE -
This.Order shall come into effect on the date that it is signed by me.
Dated at TRIESTE, this 26th day of November 1946.
320
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Administrative Order No. 82
RETENTION IN SERVICE OF JUDICIARY OFFICIALS
WHEREAS the Judiciary Officials Chiurco Giorgio, Cusulini Valentino and Bolteri Luigi, have reached the age of retirement from service and,
WHEREAS, the First President and the Procuratore Generale of the Court of Appeal of Trieste, have requested that they he permitted to continue in service temporarily in accordance with the law of 28 January 1943, No. 33; and	v
WHEREAS, it is deemed desirable and necessary to make such disposition,
NOW, THEREFORE, I, ALFRED G. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer, ~
ORDER:
1.	— Chiurco Giorgio, judicial clerk of the Court of Appeal of Trieste ;
Cusulini Valentino, Chief Secretary of the Procura di Stato of Gorizia ;
Bolteri Luigi, Secretary of the Procura di Stato of Gorizia ;
who have reached the age of retirement from service under existing law, shall nevertheless continue temporarily in service, in accordance with and subject to all the provisions of the law of 28 January • 1943, No. 33.
2.	— This Order shall become effective on the date that it is signed by me.
Dated at TRIESTE,‘this 7th day of December, 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Administrative Order No. 83
APPOINTMENT OF COMMITTEES FOR AGRICULTURE AND FORESTRY IMPROVEMENT
WHEREAS, a subsidy for soil improvements has been provided for in Order No. 196, dated 31 July, 1946; and
WHEREAS, it is necessary to provide Committees to consider and pass upon applications for said subsidies,
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer,
ORDER:
ARTICLE I
*
Section 1. — The following Committee for Agricultural Improvement is hereby appointed :
Chairman : PLATZER FRANCESCO — Vice Chief of the Territorial Inspectorate of Agriculture
Members :	PRUCKER MARIO — Chief of the Genio Civile Compartimentale
SCALA ANTONIO — Chief of the Territorial Forestry Office.
Section 2. — The following Committee for Forestry Improvement is hereby appointed :
Chairman : SCALA ANTONIO — Chief of the Territorial Forestry Office Members :	PRUCKER MARIO — Chief of the Genio Civile Compartimentale
PLATZER FRANCESCO — Vice Chief of the Territorial Inspectorate of Agriculture.
321
ARTICLE II
The respective Committees named in Article I shall consider applications for subsidies submitted in conformity to Order No. 196, and make appropriate recommendations to Allied Military Government. The Committees shall further comply with such directives relating to Order No. 196 as shall be issued by Allied Military Government.
ARTICLE III
This Order shall become effective on the date it is signed by me.
Dated at TRIESTE, this 5th day of December, 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Administrative Order No. 84
TEMPORARY APPOINTMENT OF DR. FRANCO LURIDIANA AS HONORARY
VICE PRETORE
WHEREAS the Procuratore Generale di Slate at the Court of Appeal of Trieste recommended Dr. Franco Luridiana to he appointed as Honorary Vice Pretore at the Pretura of Trieste ; ' and
WHEREAS said appointment is admissible and advisable,
NOW, THEREFORE, I, ALFRED C. BOWMAN, Colonel, J.A.G.D., Senior Civil Affairs Officer,
ORDER:
1.	— Dr. Franco Luridiana is hereby temporarily appointed to act as Honorary Vice Pretore at the Pretura of Trieste and serve until further order of the Allied Military Government.
2.	— This Order shall become effective on the date that it is signed by me.
Dated at TRIESTE, this 7th day of December, 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
Administrative Instruction
FEES FOR THE SALE OF THE ALLIED MILITARY GOVERNMENT GAZETTE
1.	— There has been an increase in the cost of publication of the Allied Military Government Gazette, due to increases in cost of paper and wages, and it is now necessary to increase the purchase prices of said Gazette to the General Public.
2.	•— Effective 1 January 1947, Paragraph 1 (b) of Administrative Instruction, dated 15 September 1945 — Fees and Conditions for the Publication in, and Sale of the Allied Military Government Gazette — is hereby cancelled and the following substituted therefor :
„SALE. Copies of the Gazette will be transmitted to each Area President within the Territory, who will make some available for purchase by the General Public at the following prices :
For the 3 translations of the Gazette, bound together —■ 80 lire per copy ;
For one translation, whether in English, Slovene or Italian — 30 lire per copy“.
5 December 1946.
ALFRED C. BOWMAN
Colonel, J.A.G.D.
Senior Civil Affairs Officer
322
PART II
TRIESTE AREA
Area Order No. 50 C
RESTRICTIONS ON THE USE OF ELECTRICAL CURRENT
WHEREAS it is considered necessary to make certain amendments, to Area Order N. 50, dated 5 November 1946,
NOW, THEREFORE, I, H. P. P. ROBERTSON, Col. O.B.E. Area Commissioner, Trieste, hereby
ORDER:
ARTICLE I.
SECTION 1. — Section 1 of Area Order N. 50, dated 5 November 1946, is hereby cancelled and substituted as follows :
SECTION 1 a) — The consumption of electricity by domestic users for lighting and domestic appliances shall be limited to 180 K. W. per month for a family of four persons or less. For each person in excess of four, the allowance shall be increased by 30 K. W. per month, the maximum total being 300 K. W. per month.
SECTION lb) — In cases where houses, apartments or other living accomodation provided with only one electrical meter, have been structurally adapted for habitation by more than one family and the only common use is in respect of entrance-hall or stairway, then the allowance for each such family shall be as provided for in Section 1.
SECTION LcJ — In cases where two or more families live in the same house, apartment or other premises, which have not been adapted for separate habitation, and the occupants share in common the kitchen, bathroom, lavatory or living rooms and the electricity is supplied through one meter, the allowance of electricity shall be 75% of the allowances set out in Section I a) for each additional family living therein, namely 135 K. W. per month for each additional family of four persons or less plus 25.5 K. W. per month for each person in excess of four up to a maximum of 225 K. W. per month.
ARTICLE II.
All other provisions of Area Order N. 50 remain in full force and effect and the penalities referred to therein shall be applicable to this Order as if they had been specified herein.
ARTICLE III.
This Order shall enter into force on the date it is signed by me with effect from 0100 hours, November 6th, 1946.
Dated in Trieste, this 27th day of November 1946.
H.P.P. ROBERTSON
Colonel O.B.E.
Area Commissioner Trieste Area
323
GORIZIA AREA
Area Order No. 122
TEMPORARY APPOINTMENT OF BAUM Dott. ALBERTO, FALZARI MERCEDES, SE-GALLA GIORGINA, SEGALLA EUGENIA AND BURELLI PLÁCIDO, EMPLOYEES AT THE PRESIDENZA DI ZONA OF GORIZIA
I,	FRED 0. MAVIS, Lt. ' Col. Inf., Area Commissioner for Gorizia Area,
ORDER:
1.	— The following promotions:
r	%.
a)	.Dott. BAUM ALBERTO, from Secretary (Grade X, Group A) to First Secretary (Grade IX, Group A) ;
b)	FALZARI MERCEDES, from Archivist (Grade XI, Group C) to First Archivist (Grade X ,Group C) ;
c)	SEGALLA GIORGINA and SEGALLA EUGENIA from Applied (Grade XII, Group C) to Archivist (Grade XI Group C) ;
d)	BURELLI. PLÁCIDO, from Chief ushier to First Clerk.
These promotions shall be effective from the 1st of July 1946.
2.	— These promotions shall be effective during the continuance of the Allied Military Government in this Area, and for such further period as they may be extended by the Authorities who sueced the Allied Military Government.
3.	— This Order shall take effect on the date it is signed by me.
Dated at Gofizia, this 29th day of November 1946
FRED O. MAVIS
Lt. Col. Inf.
Area Commissioner Gorizia Area
324
POLA AREA
Area Administrative Order No. 74
AREA PENSIONS COMMISSION
I,	Lieutenant-Colonel E. S. ORPWVOD, Royal Berkshire Regiment, Area Commissioner, Pola/ HEREBY Order as follows
1,	— Area Administrative Order No. 43 and amendments thereto are hereby cancelled.
2.	— Pursuant to the powers vested in me by Art. 1 — Sec. 2 Order No. 63, I hereby appoint the following persons to act as Pensions Commission for the Area of Pola:
Chairman :	• The President of the Tribunale
Member:	The Intendente di Finanza The Chief Accountant of the Office of the Intendenza di Finanza The Provincial Doctor The Director of the Ufficio Provinciale del Tesoro.
3.	— This Order will take effect immediately.
Dated at Pola, this 26tli day of November 1946.
E. S. ORPWOOD
U. Col.
Area Commissioner Pola Area
325
VOLUME II
GAZETTE No. G
ALLIED MILITARY GOVERNMENT
CONTENTS
PART I
HEADQUARTERS, TRIESTE
General Order	Page
No. 86 (40 B) War Profit Tax............................ 309
Order
No. 231 (151 C) Change in membership of Film Board ....... 313
No. 239 Exemption from payment of school taxes and surtaxes for the
year 1943-1944 ................................ 313
No.	275	Payment of a „Winter Bonus“ to agricultural workers. 31!
No.	276	Dissolution of Commissions for manufacturers of marble, granite
and ornamental stones ......................... 317
No. 280 (106 G) Unblocking of discharges from employment . 3l7
No. 289 Provisions for change of first name on rolls of „Stato Civile“ . .	318
Administrative Order
No.	72	Appointment of Orso Gastone as technical "employee of the
Territorial Inspectorate of Agriculture ....... 319
No.	79	Appointment of Prof. Bruno de Finetti.............   319
No.	80	Liquidation of „Mittelmeer Reederei“ .............   320
No.	82	Retention in service of judiciary officials ........ 821
No.	83	Appointment of committees for agriculture and forestry improvement .................................................... 821
No.	84	Temporary appointment of Dr. Franco Luridiana as Honorary
Vice Pretore .................................... 322.
Administrative Instruction
— Fees for the sale of the Allied Military Government Gazette..	: 22
327
PART II
TRIESTE AREA
Area Order	pag
No. 50 C Restrictions on the use of electrical current ..... 32:!
GORIZIA AREA
Area Order
No. 122 Temporary appointment of Baum dott. Alberto, Falzari Mercedes, Segalla Giorgina, Segalla Eugenia and Burelli Placido,
employees at the Presidenza di Zona of Gorizia... 32!
*
POLA AREA
Area Administrative Order
No. 74 Area Pensions Commission '........................... 32)
328