ALLIED MILITARY GOVERNMENT BRITISH - UNITED STATES ZONE FREE TERRITORY OF TRIESTE ■s OFFICIAL GAZETTE VOLUME I No. 47 - 31 December 1948 Published by the A. M. G. F. T. T. under the Authority of the Commander British - United States Forces Free Territory of Trieste. La Editoriale Libraria S. A., Trieste - 1948 ALLIED MILITARY GOVERNMENT British - United States Zone-Free Territory of Trieste Order No. 407 „CANTIERE NAVALE MARTINUZZI“ WHEREAS the „Cantiere Navale Martinuzzi“ is non productive and its assets are deteriorating in value and it is considered expedient to authorize the Utilization of Resources Corporation to take possession of, direct and control the property of the „Cantiere Navale Martinuzzi“, under Order No. 243 dated 24 April 1948, NOW, THEREFORE, I, RIDQELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: ARTICLE I \ ADMINISTRATION OF „CANTIERE NAVALE MARTINUZZI“ Section i. — The Utilization of Resources Corporation is hereby authorized to take possession of, direct and control the property and resources of, and administer „Cantiere Navale Martinuzzi“ as provided for in Order No. 243 dated 24 April 1948. Section 2. ■— The Utilization of Resources Corporation is further empowered to nominate and appoint an Administrator or Administrators having the necessary qualifications to develop, utilize and protect the property and resources of the „Cantiere Navale Martinuzzi“. ARTICLE II SCOPE AND LIMITATION OF ADMINISTRATION The Utilization of Resources Corporation will continue the administration of the „Cantiere Navale Martinuzzi“ for such period as it may consider necessary or as may be necessary to restore the „Cantiere“ to a state of solvency. In the event of it proving impracticable to make the „Cantiere“ solvent, the Utilization of ^Resources Corporation is empowered either to reorganize the „Cantiere“ or to put the firm into liquidation. • ARTICLE III EFFECTIVE DATE This Order shall be effective on the date it is signed by me. Dated at TRIESTE, this 21st day of December 1948. RIDGELY GAITHER Brigadier General, U. S. Army Director General, Civil Affairs APPOINTMENT OF ADMINISTRATOR TO „CANTIERE NAVALE MART1NUZZI“ WHEREAS by Order No. 407 dated 21 December 1948 the Utilization of Resources Corporation was authorized to take possession of, direct and control the property and resources, and administer the „Cantiere Navale Martinuzzi“ and was empowered to nominate and appoint an Administrator to develop, utilize and protect the property and resources of the „Cantiere Navale Martinuzziand WHEREAS Carlo Nicolò GIACOMELLI, Via Coroneo 32, Trieste, Naval Architect, has been selected by the Utilization of Resources Corporation to be Administrator of the „Cantiere Navale Martinuzzi“ in terms of said Order No. 407, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: ARTICLE I APPOINTMENT OF ADMINISTRATOR Carlo Nicolò GIACOMELLI, Via Coroneo 32, Trieste, Naval Architect, is hereby nominated and appointed Administrator of the „Cantiere Navale Martinuzzi“, and will take immediate possession of, direct and control all the property and resources of „Cantiere Navale M'ar-tinuzzi“, including cash and bank accounts. ARTICLE II PARTICULAR POWERS OF THE ADMINISTRATOR Section i. -— The Administrator will block all bank accounts and take over all cash and bank accounts in his name on behalf of the „Cantiere Navale Martinuzzi“. No withdrawal of cash will be made except on his signature and he will keep proper accounts of his intromissions therewith. Section 2. ■— The Administrator will investigate the state of the finances of the „Cantiere Navale Martinuzzi“ and prepare and submit a Profit and Loss Account and a Balance Sheet, at the earliest moment to the Utilization of Resources Corporation. * Section 3. — The Administrator will make arrangements for the collection of debts due to the „Cantiere Navale Martinuzzi“. Section 4. — The Administrator is authorized to sign all documents, including receipts and discharges as Administrator on behalf of the „Cantiere Navale Martinuzzi“. Section 5. ■— The Administrator will give due warning by Notice in the Official Gazette and by other means to all the creditors and debtors of the „Cantiere Navale Martinuzzi“ of his appointment. Section 6. — The Administrator will carry out such further instructions or orders as may he given to him in writing by the Utilization of Resources Corporation. ARTICLE III EFFECTIVE DATE This Order will become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 21st day of December 1948. RIDGELY GAITHER Brigadier General, U. S. Army Director General, Civil Affairs Order No. 406 AUTHORITY TO THE EXECUTIVE DIRECTOR, ALLIED MILITARY GOVERNMENT, TO SIGN ALL ADMINISTRATIVE ORDERS WHEREAS it is considered necessary to delegate authority to the Executive Director, Allied Military Government, to sign on behalf of the Director General, Civil Affairs all Administrative Orders for publication in the Allied Military Government Official Gazette, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U.S. Army, Director General, Civil Affairs, ORDER: ARTICLE I The Executive Director, Allied Military Government, is hereby authorized to sign all Administrative Orders for publication in the Allied Military Government Official Gazette. ARTICLE II Administrative Order No. Ill dated 20 November 1948 is hereby repealed. ARTICLE III This Order shall become effective on the date it is signed by me. Dated at TRIESTE, this 24th day of December 1948. RIDGELY GAITHER Brigadier General. U.S. Army Director General, Civil Affairs PROVISIONS RELATING TO DISTRIBUTION OF LIQUID FUELS WHEREAS it is considered necessary to liquidate Ente Petroli Triestino and to maintain the control of the distribution of petroleum products in that Zone of the Free Territory of Trieste administered by the British-United States Forces, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: ARTICLE I LIQUIDATION OF ENTE PETROLI TRIESTINO With effect from 1 January 1949 the Ente Petroli Triestino established by Order Ko. 16 dated 28 October 1947 hereinafter referred to as E.P.T. is put into liquidation. The period of liquidation will terminate on 30 June 1949. ARTICLE II BOARD OF LIQUIDATORS Section i. — During the period of liquidation, E.P.T. will be administered by a Board of Liquidators, appointed by and operating under the control of the Allied Military Government (Department of Commerce and Department of Finance). Section 2. ■— The Department of Finance will fix the remuneration to be paid to the Liquidators. ARTICLE III CONTROLLED DISTRIBUTION OF LIQUID FUELS Section I. -— With effect from 1 January 1949 no liquid fuel shall be sold or bought without the written authority of Allied Military Government -— Department of Commerce or its delegated agencies. Section 2. ■—• Any person violating the above provision shall be deemed to have committed an offence and upon conviction by an Allied Military Court shall be subject to fine or imprisonment or both, as the Court may direct. ARTICLE IV POWER TO ISSUE ADMINISTRATIVE INSTRUCTIONS The Department of Commerce and Department of Finance are empowered to issue such regulations and administrative instructions as may be necessary for the implementation of this Order. EFFECTIVE DATE This Order shall become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 28tb day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for R1DGELY GAITHER Brigadier General, IJ.S. Army Director General, Civil Affairs Order No. 409 EXTENSION OF LEASE AND SUBLEASE CONTRACTS WHEREAS it is considered advisable and necessary to provide for a further extension of lease and sublease contracts in the British- United States Zone, Free Territory of Trieste, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: ARTICLE I AMENDMENT TO ORDER No. 292 For the date „31 December 1948“ appearing in Article I, Section 1 of Order- No. 292, dated June 29, 1948, substitute the date „30 April 1949“. ARTICLE II EFFECTIVE DATE This Order shall come into effect on 1 January 1949. Dated at TRIESTE, this 28th day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for R1DGELY GAITHER Brigadier General, LT. S. Army Director General, Civil Affairs' EXEMPTION FROM TURNOVER TAX ON WHEAT, RYE AND UNHUSKED BARLEY IMPORTED BY ALLIED MILITARY GOVERNMENT WHEREAS it is considered advisable to exempt from. turnover tax, wheats rye and, unhuskeá barley imported by Allied Military Government into that Zone of the Free Territory of Trieste administered by the British-XJnited States Forces, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U.S. Army, Director General, Civil Affairs, ORDER: ARTICLE 1 In accordance with administrative instructions previously issued and with effect from 1 August 1948, the turnover tax payable once-for-all at the rate of 4 percent in terms of Article V, Section 1 paragraph (a) of General Order No. 90 dated 24 January 1947 and the relative extraordinary surtax of 1 percent as established by Article I of Order No. 108 dated 27 December 1947 shall not be levied on wheat, rye and unhusked barley imported on. behalf of Allied Military Government, nor on flour, sémola and pasta „alimentare“ (manufactured solely from sémola and flour) produced from such imported wheat, rye and unhusked barley. ARTICLE II This Order shall become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 29th day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U.S. Army Director General, Civil Affairs Order No. 399 EXTENSION OF TIME-LIMITS RELATING TO INDIRECT TAXES WHEREAS it is considered advisable to extend certain time-limits relating to indirect taxes on business transactions, in that Zone of the Free Territory of Trieste administered by the British-United States Forces, NOWt, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: ARTICLE I The time-limit of expiration relating to indirect taxes on business transactions, which was extended to 31 December 1948 by Order No. 114 dated 30 December 1947 is hereby further extended to 31 December 1949, subject to the conditions as provided in Article I, Section 1 of Order No. 213, dated 12 September 1946. ARTICLE II This Order shall become effective on the day it is signed by me. Dated at TRIESTE, 'this 29th day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S.Army Director General, Civil Affairs Order No. 400 TURNOVER TAX ON COMMERCIAL TRANSACTIONS RELATING TO FUEL AND LUBRICATING MINERAL OILS WHEREAS it is deemed advisable to establish a special limit of taxation for the turnover tax on commercial transactions relating to fuel and lubricating mineral oils ,in that Zone of the Free Territory of Trieste administered by the British-United States Forces (hereinafter referred to as the „Zone"), NOW, THEREFORE, I, Director General, Civil Affairs, RIDGELY GAITHER, Brigadier General, U. S. Army, ORDER: ARTICLE I In accordance with administrative instructions previously issued and with effect as from 23 November 1948 commercial transactions on petroleum products (fuels and lubricants) hereinafter specified shall be subject to the turnover tax — inclusive of the extraordinary additional tax introduced by Order 108 dated 27 December 1947 — once only at the following rates : a) Mineral fuel oils: 8% Item of Tariff 643/B/l •— petrol. „ „ „ 643/B/2 — turpentine „ „ „ 643/B/3 •— kerosene „ „ „ 643/B/4 -— gas oil „ „ „ 643/A and 643/B/6 •— natural crude petroleum oils and residue from the processing of mineral oils (combustible oils), excluding those destined for processing. b) Lubricating mineral oils: 10% Item of Tariff 643/B/5. If such products are destined for the internal consumption of refineries and coast establishments („stabilimenti costieri“) the tax shall be at the rate of 2%. ARTICLE II The rates of tax established by the foregoing Article shall be assessed : , • f a) for mineral fuel oils: on the ull price of the bare merchandise as shown by the price-list and established for the sale to the public, with the exclusion of any increases or reductions of such price and deducting, if relief in respect of excise duty has been granted, the difference between the normal and the reduced duty. b) for mineral lubricating oils: on the average price of Lire 300 per kilo. The same rules shall be applicable to the assessment of the tax due on the products destined for the the internal consumption of refineries and coast establishments. ARTICLE III The tax payable under the foregoing Articles shall be paid : a) for fuel and lubricating petroleum products imported from abroad and for those taken from Customs’ warehouses: in cash against receipt (in modo virtuale) to the Customs, on clearance of the goods. b) for inland-produced and customs-duty-paid products liable to excise duty to be taken from national factories and warehouses: by the person or firm taking the products, direct into the account current of the appropriate Registry Office. For this purpose, the Excise Technical Offices and the Customs (for the warehouses under their control) shall ascertain, before authorizing the talcing of the products, that the turnover tax has been paid at the rates and on the basis of the price established by the foregoing Articles and shall enter the particulars relating to each payment into their books. ARTICLE IV The products set forth in Article I hereof destined for bunkers or for supplies to ships or aircraft as well as the export of the said products by the person or firm who receives them from the factories or Customs’ warehouses, whether direct or through an exporter (under observance, in the latter case, of the provisions of Article 21 of Law 19 June 1940, No. 762) shall not be liable to the turnover tax provided they are exempt from excise duty. The products in transit under bond from refineries or Customs’ warehouses to other refineries or Customs, warehouses shall likewise be exempt from turnover tax. ARTICLE V The rates established by Article I hereof shall be inclusive of the tax due for any commercial transactions relating to the products set forth in the said Article, with the exclusion of retail sales. Such rates shall also absorb the turnover tax which would be due on the import — if of foreign origin — or transfer — if inland produced -— of the following products : 1) crude natural petroleum oil destined for processing; 2) residue from the processing of mineral oils destined for transformation ; 3) other lubricating oils destined for the manufacture of white oils (olii bianchi) and for transformers. ARTICLE VI For stocks of fuel and lubricating mineral oils as set forth in Article I hereof already cleared through the Customs or „legitimized“ (legittimati) and held by „Comitato Italiano Petroli“ (C.I.P.), by refineries, distributing firms and wholesalers on the effective date of this Order, the parties concerned shall file, within 30 days from the above date, an appropriate declaration with the competent Registry Office, simultaneously providing for the payment of the tax due. Such declaration shall contain the following particulars : a) the name of the firm ; b) a list of the stocks held specifying, for each of them, the relative quantity ; c) the price-list quotation for fuel oils and the average price as established by Article II hereof for lubricating oils. The tax shall be assessed on the basis of the following rates : Mineral fuel oils : Stocks held by C. I. P. 3% „ „ „ refineries 6% „ „ „ distributing firms and wholesalers 4% Mineral lubricating oils: Stocks held by C. I. P. 0% „ „ „ refineries 7% „ „ „ distributing firms and wholesalers 4% ARTICLE VII This Order shall become effective on the day it is signed by me and shall remain in force until December 31, 1948. Dated at TRIESTE, this 29th day of December 1948. H. P. P. ROBERTSON Colonel O.B.E. for RIDGELY GAITHER Brigadier General, U. S. Army Director General, Civil Affairs STAMP DUTIES ON LAND, WATER AND AIR TRANSPORT DOCUMENTS WHEREAS it is deemed advisable to jix the rates of stamp duties on land, water and air transport documents, in that Zone of the Free Territory of Trieste administered by the British- United States Forces (hereinafter referred to as the „Zone“), NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: PART I TAXABLE BASIS AND GENERAL PROVISIONS FOR THE APPLICATION OF STAMP DUTIES ON TRANSPORT DOCUMENTS ARTICLE I The stamp .duty on land, water and air transport documents concerning travellers, baggage, animals, cycles and goods shall be paid at the proportional and fixed rates set forth in the Tariff appended to this Order, and shall be applied under the rules and penalties established by the following Articles. The said documents, even if unsigned, shall be stamped before delivery to the persons requesting them, except where the duty is paid „in modo virtuale“ in the cases and under the procedure established by this Order. ARTICLE 2 Bills of lading, way bills and other transport documents may not be used for more than one journey. Endorsements, guarantees and similar declarations may be endorsed in succession on bills of lading, way bills and transport bills, without additional stamp-duty. ARTICLE 3 The proportional stamp-duties established by Articles 1, 2, 3 and 6 of the Tariff (Annex „A“), appended to this Order, shall be computed on proceeds liable to State tax as set forth by Laws 6 April 1862, No. 542, 14 June 1874, No. 1945 and 29 March 1900, No. 101, on proceeds of the same nature deriving from the State Railways and exempt from, or not liable to the State tax as well as on all proceeds of autobus lines (for which definitive concession has been granted) whether subsidized by the State or not. ARTICLE 4 By the 31st of March of every year, the State Railways Administration shall present to the Department of Finance a declaration in duplicate giving the proceeds of the previous year liable to the proportional duty and the number of tickets or other control papers and transport documents issued during the previous year liable to the fixed stamp duty and set out separately according to the various rates of duty as provided for by the Tariff. By thé 30th of April of the same year, the said Administration shall pay into the Treasury of Trieste all proportional and fixed stamp duties collected during the preceding year and communicate the particulars of the relative Treasury receipts to the Department of Finance which is competent to make the necessary controls. ARTICLE 5 By 15 February cf every year operators and concessionaries of the autobus lines specified in Article 3 hereof, shall present to the competent Registry Office a declaration in duplicate showing the takings and the number of tickets and other transport documents actually issued during the preceding year. On the ground of such declaration and, if necessary, of the books and accounts of each concern as well as of the assessments made by the Fiscal Police, the Registry Office shall assess the final duty for the preceding year and notify it to the tax-payer not later than the 10th of March following by returning one copy of the declaration referred to in the foregoing paragraph duly completed with the amount of duty assessed. The duty for each year shall be provisionally paid •— subject to subsequent adjustment-on the basis of the amount finally assessed for the preceding year, by 4 quarterly instalments payable in arrear on March 31, June 30, September 30 and December 31. The difference paid over or below the amount due for the preceding year, as resulting from the final assessment, shall be taken into account in the amount of the first instalment, and settled within the same time-limit as established for the payment of the first instalment. ARTICLE 6 For newly-established autobus services as specified in Article 3 hereof, operators or concessionaries shall, within one month of the commencement of the service or of part thereof, declare to the competent Registry Office the estimated takings of transports for the period running from the day of commencement to 31 December of the current year ; on the basis of such declaration they shall pay the relative stamp-duties by quarterly instalments within the time-limits set forth in the foregoing Article. The ordinary rules shall be followed for the following year, calculating the takings from transports for a full year in proportion to those of the preceding year. The above declaration shall also include the data referred to in Article 9 hereof. ARTICLE 7 Stamp duties collected by the State Railways Administration shall be included, together with the State Tax, in the transport price. Fractions of the aggregate amount of proportional duty amounting to less than one lira shall be rounded off to a full lira. ARTICLE 8 Stamp duties applicable at a proportional rate as provided for by Articles 7 and 8 of the Tariff (Annex „A“) shall be computed on the takings from the transportation T>f persons, baggage, animals, cycles and goods by operators or concessionaries of autobus lines provisionally author- ized, as well as on the proceeds from non-gratuitous extra-urban transportation of persons, baggage, animals, cycles and goods by motor cars or by trucks equipped and tested for the transport of persons. Such duties shall be paid by means of adhesive or impressed revenue stamps to be applied on the tickets exclusively by the competent Registry Offices. If the transport price for persons, animals or goods, varies in relation to the distance, operators and concessionaries of the lines and transports referred to in the foregoing paragraph shall keep as many series of tickets as there are groups of prices liable to the same amount of stamp duty. For the purpose of their recovery by the operator or concessionaire, the above stamp duties shall be included in the cost of the ticket or receipt. The Department of Finance may, however, consent, subject to certain guarantees, to the payment of the duty „in modo virtuale“ in the manner and within the time-limits established in Article 5 hereof. ARTICLE 9 Concessionaries and operators of autobus and transport services specified in Articles 3 and 8 hereof shall, within one month of the effective date of this Order, or within one month of the commencement of the service or of new services or routes, present a declaration to the competent Registry Office containing the following particulars : (a) services run ; routes ; cost of tickets (clear of stamp duty) for the various destinations ; (b) number of motor vehicles operated on the various services, with the relative plate and registration numbers as well as circulation licence numbers and the name under which such licences are issued ; (c) number of trips to be performed daily on each line. A similar declaration shall be filed within one month of the enforcement of the relative modification in the event of changes in the number of services, vehicles and routes and in the case of transfer of the licence to another name. ARTICLE 10 The provisions of Article 5, 6 and 8 shall not be applicable to tickets and receipts covering transport of travellers, baggage, animals, cycles and goods by privately owned railways, by extra-urban tramway services and inland navigation lines by mechanically propelled boats (excluding town services) or considered as such, subject to the provisions of Article 11 hereof so far as such tickets and receipts are concerned. ARTICLE 11 One eighth of the total proceeds from the State tax which operators of privately owned railways, extra-urban tramway services and inland navigation lines by mechanically propelled boats (with the exclusion of town services) are obliged to pay out of their own funds in respect of the transports referred to in Article 149 and following Articles of the Consolidated Text of Laws 9 May 1912, No. 1447, in Article 16 of D.L. 23 April 1918, No. 560 and in Article 7 of R.D.L. 29 January 1922, No. 40, converted into Law 17 April 1925, No. 473, as subsequently amended, shall be appropriated to the item „stamp duty“ of the „Revenue“ side of the Budget. The provisions of Articles 5, 6 and 8 are not applicable to way bills and transport bills, nor bills of lading referred to in Article 1684 of the Civil Code, 460 and 958 of the Code of Navigation, nor to tickets and receipts for the transport of passengers, baggage, animals and cycles by firm operating maritime and air navigation, nor to tickets for the reservation of berths in railway sleeping-cars, nor subscription tickets and cards referred to in Article 9 of the TARIFF (Annex „A“), except that all such documents shall be liable to the stamp duty in accordance with the provisions of the said Tariff. ARTICLE 13 Firms operating authorized autobus services (whether subsidized by the State or not) or provisionally authorized, firms operating extra-urban tramway services, inland water navigation lines or air lines, whether subsidized by the State or not, as well as operators of non-gratuitous extra-urban services for the transport of passengers by motor-cars or by trucks equipped and tested for the transport of persons, shall be obliged to collect the relative fare or freight by issuing tickets detached from counterfoiled booklets. Each tickets shall be marked showing the year, a progressive number and a different series for each year and shall show the name of the firm performing the transport, the route, the date, the cost of ticket including stamp duty and, where same is paid „in modo virtuale“, the Registry Office to which the duty is paid. The counterfoils of the tickets shall be held at the disposal of the Finance Administration for a period of 3 years. In case of gratuitous transport, the firms concerned shall issue to the passenger a ticket indicating that the passage is free under document entitling the passenger to the gratuitous transport. The passenger is bound to request and retain the ticket during the whole journey. PART II OFFICIALS’ OBLIGATIONS, LIABILITY, PRESCRIPTIONS, PRIVILEGE OF THE STATE ARTICLE 14 Customs’ employees and officers shall not issue bills or other transport documents, nor shall they certify or treat them as valid bills of lading, railway bills or way bills made by the State, which do not bear the prescribed revenue stamps. They shall, however, immediately deliver such bills and allow the free transport of the goods, despite their irregularity, provided the contravener agrees to a prompt settlement of the contravention by the payment of a sum amounting to one-sixth of the maximum fine plus the payment of the prescribed stamp duties. ARTICLE 15 The Police Force, Free Territory of Trieste, British-United States Zone, shall not certify any way bills or transport bills made within the Zone if they do not bear the prescribed stamps Finance and Transport (Ispe'ttorato Generale della motorizzazione civile' dei trasporti in concessione) officials and officers and agents specified in Article-29 hereof, are specially charged with the correct enforcement of the provisions of this Order and with ascertaining any violations of the same. Other officials, both of the judicial and of the administrative orders, shall notify the Registry Offices of violations committed on documents received by them and shall forward any such documents to the said Offices. Documents not properly stamped, if presented to Authorities and public Offices only for the purpose of requesting declarations or promoting measures, shall be considered as void and no further action shall be taken thereon. ARTICLE 17 The appropriate stamp duty or the supplement of same shall be paid in addition to the fine for all documents in respect of which a contravention has been committed. ARTICLE 18 The indication of weights lower than the actual ones and any other false declarations on bills of lading, railway bills, and way bills, involving the payment of duties lower than those actually due shall constitute a contravention of the present Order. ARTICLE 19 There shall be no contravention where it can be proved that, in urgent cases, the failure to affix revenue stamps, or sufficient revenue stamps, on bills of lading, way bills and railway bills, was due to the impossibility of procuring immediately the necessary stamps, provided that this circumstance appears from the text of the document and that same shall be presented to the Registry Office for stamping within 3 days. ARTICLE 20 All parties issuing, signing, receiving or accepting an unstamped or a insufficiently stamped transport document, shall be jointly and severally liable for contraventions of this Order, if the stamp-duty is payable on the issuance of the document. Any agreements contrary, though indirectly, to the provisions of this Order shall be null and void, including agreements stipulating that the payment of the tax or of the fine for contraventions shall be charged to the violator or to the person causing the use of the irregular document. ARTICLE 21 Authorities and public officials, in addition to their own responsibility for contravening the prohibition to accept the use of documents irregularly stamped, shall be liable jointly with the parties concerned for the violations for which the latter are guilty. Violators shall pay as many fines as are deeds or documents in respect of which the law has been infringed, even if such deeds or documents have been signed or used by one and the same person. Violators shall similarly be liable to as many fines as are the distinct violations concerning one and the same deed or document. ARTICLE 23 Any legal action relating to fines shall be extinguished by prescription after 5 years from the day on which the violation was committed. Such prescription, however, does not authorize the use or production of the deeds or documents involved if the duties and fines due are not actually paid. The legal action for the payment and recovery of duties payable „in modo virtuale“ and of the relative surtaxes shall be extinguished by prescription after 5 years from the timelimit established for the payment or from the day on which the payment was made. ARTICLE 24 Violations of former laws concerning stamp duties on transport documents shall be governed by those laws as far as penalties are concerned, but the deeds or documents in respect of which the infringement has been committed, shall be liable to the stamp duties established by this Order. ARTICLE 25 The credit of the State for stamp duties constitute a prior lien in terms of Articles 2752 and 2758 of the Civil Code, on all movable property of the debtor as well as on all motor vehicles, regardless of the respective owner, used for the transportations referred to in this Order. In the event of a transfer between living persons of lines or concerns operating the transport services referred to in this Order, the successor in title shall be jointly liable with the transferor for the payment of the duties, surtaxes and penalties, in terms of Article 19 of law 7 January 1929, No. 4. PART III PENALTIES - PROCEDURE ARTICLE 26 Any contravention of stamp-duty regulations on deeds and documents subject to the duties established by Artciles 9, 10, 11, 14, 15 and 18 of Tariff (Annex „A“) to this Order, shall be punishable by a fine of from 300 Lire to 3000 Lire for each document. Any violation of the provisions of Articles 5, 7, 8, 12, 13, 16 and 17 of the above Tariff shall be punishable by a fine from 100 up to 200 times the unpaid duty for each unstamped or insufficiently stamped ticket ; the operator and the clerk charged with the distribution of tickets shall be jointly liable for its payment. The failure to observe the provisions of the first paragraph of Article 13 hereof shall be punishable by a fine of from 2000 Lire to 10,000 Lire for each single day on which the infringement is committed. The failure to enter on tickets the particulars set forth in paragraphs 2 and 4 of Article 13 hereof shall be punishable by a fine, to be paid by the carrier, from 100 to 1000 Lire for each ticket. The failure to keep the counterfoils of tickets issued as established by paragraph 3 of Article 13 hereof shall be punishable by a fine of from 5000 Lire to 20,000 Lire for each line, if the distance is not more than 50 kilometers, and from 10,000 Lire to 50,000 Lire if the line covers a longer distance. The fines referred to in the foregoing paragraphs shall be payable jointly by the firms set forth in Article 13 hereof and their representatives. The passenger failing to comply with the provision of the 5th paragraph of Article 13 shall be liable to pay (in addition to the fare) a surtax amounting to twice the ordinary single fare with a minimum of 120 Lire, without any prejudice to penal measures where the- violation constitutes an offence. The journey shall be considered to have been made in the highest class if it is not possible to ascertain that the passenger has travelled in a lower class. The same surtax shall be applicable to any passenger found travelling in a class higher than that of the passage ticket possessed by him, if said passenger has failed to give notice thereof to the train personnel; in this case, however, the surtax shall correspond to the difference in fare for the journey or portion of journey irregularly paid for. ARTICLE 28 Default or delay in presenting the declaration prescribed by Articles 4, 5 and 6 hereof, shall be punishable by a surtax corresponding to six tenths of the duty to be paid. The filing of a false declaration shall be punishable by a fine from 50 up to 100 times the duty payable on non-declared tickets. Default or delay in presenting the declarations provided for by Article 9 hereof and inaccuracy or omission of data shall be punishable by a fine from 1000 Lire to 10,000 Lire and, in more serious cases or in case of recurrence of the violation, by the withdrawal of the license to operate the line or to carry on the transport service. Default or delay in paying the duty established by Articles 4, 5 and 6 hereof shall be punishable by a surtax of 12% of non-paid amounts. The surtaxes referred to in this Article shall be reduced to one-tenth of their amount provided the relative duty is paid not later than the 60th day after the prescribed time-limit. ARTICLE 29 The following Authorities are competent to ascertain violations of this Order: (1) Officials of Finance and Transportation (Ispettorato della motorizzazione civile e dei trasporti) in possession of service identity cards. (2) Officers (funzionari), non-commissioned officers and agents of the Finance Guards of the Police Force of the Free Territory of Trieste. f (3) . Officers (funzionari) and agents of C.I.D. (Criminal Investigation Department) Police Force of the Free Territory of Trieste. (4) Controllers and other supervising personnel and agents (sorveglianti ed agenti) of the Railways and of transport operating concerns, provided they are sworn officials, in so far as travel irregularities in the services of the concerns to which they belong are concerned. Out of the 40% of the net proceeds of fines collected, one-half, with a maximum of 15,000 Lire for each violation, shall be due to the officials by whom the violations have been detected, and the remaining amount shall be appropriated to the Welfare Fund (Fondo di Assistenza) or to the Social Insurance Fund (Cassa di Previdenza) of the Administration or concern to which the detecting pfficial belongs. Out of the net proceeds of the surtax mentioned in the 5th paragraph of Article 27 hereof, one-half shall be paid to the Treasury ; two-thirds of the other half shall be paid to the concern operating the service and the remaining one third of one-half to the „Cassa Soccorso“ of its personnel. The net proceeds shall be arrived at by deducting the expenses for collection at the fixed rate of 10 per cent. ARTICLE 30 The officials of Department of Transportation (Xspettorato Generale della Motorizzazione Civile e dei Trasporti in concessione),"entrusted with the control of transport services operated under concession, shall be considered to be public officials to all intents and purposes. ARTICLE 31 The violations referred to in this Order shall be ascertained, notified and defined in accordance with the provisions of Law 7 January 1929, No. 4, embodying general provisions for the punishment of violations of financial laws. ARTICLE 32 The „ Sovraintendenza di Finanza“ has jurisdiction to decide on all administrative disputes, without limit of value, relating to the duties and surtaxes referred to in this Order. Taxpayers may appeal from their decisions to the Department of Finance under the rules of procedure established by the regulations if the amount of duties and surtaxes involved exceeds 10,000 Lire ; if such amount does not exceed the said limit, the decisions of the „Sovraintendenza“ against which no appeal has been presented ,,in revocation“ to the same „Sovraintendenza“ on the grounds of misrepresentation of facts, calculation errors or for the recovery of a decisive document in terms of Article 7 of R.D. 22 May 1910, No. 316, may be brought only before the Judicial Authority within 6 months from the notification of the administrative decision in accordance with the standing Regulations. Within the same time-limit the party concerned may appeal to the Judicial. Authority against decisions of the Department of Finance, subject to the provision of the 2nd paragraph of the aforesaid Article 7, so far as appeals „in revocation“ are concerned. ARTICLE 33 The forcible collection of the duties and surtaxes referred to in this Order shall be governed by the same regulations as established for the collection of Registration taxes. TRANSITORY AND FINAL PROVISIONS ARTICLE 34 Documents to which, on the enforcement of this Order, the extraordinary stamp has already been affixed may be used subject to completion of the duty at the rate established by this Order by application of not more than 5 single section revenue stamps of any type. For the year 1949, the provisional duty to be paid shall be assessed by applying the new rate of duty to the proceeds derived from the transport services performed in 1948. ARTICLE 35 Table „Annex „A“, including the notes contained therein, shall be and is hereby made part of this Order. The said Table has been deposited with the „ Sovraintendenza di Finanza“, with the Department of Transportation (Ispettorato della Motorizzazione Civile e dei Trasporti in concessione), with the Chamber of Commerce and .with the Zone Railways, where it may be freely examined by all persons concerned. ARTICLE 36 This Order shall become effective on the 1st day of January 1949. With effect from the effective date of this Order, all existing provisions contrary to or inconsistent with this Order shall cease to be effective. In so far as proportional stamp duties payable for the transport of persons and goods on the State Railways in accordance with the Tariff appended hereto are concerned, the provisions of this Order shall become effective on the same day on which the revision of the tariffs comes in frrce for the transport of persons and goods on the said Railways. Dated at TRIESTE, this 30th day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U.S. Army Director General, Civil Affairs y Gazette — Vol. I, Nb. 47 ■— 31 December 1948 747 Tariffa delle tasse di bollo sui documenti per i trasporti terrestri, marittimi, fluviali, lacuali ed aerei Reti, linee e mezzi di trasporto Art. della tariffa INDICAZIONI RELATIVE AI TRASPORTI Trasse dovute Modo di pagamento NOTE Fisse Proporzionali per ogni cento lire Oggetto del trasporto e documenti relativi Linee esercitate dal- i Persone a ) Biglietti di corsa semplice le Ferrovie dello a tariffa ordinaria o ri- Stato a scartamento dotta : ordinario ed a per ciascun viaggiatore scartamento ri- (i) 2,— 3,— Virtuale dotto b) Biglietti di doppia corsa o di andata e ritorno : per ciascun viaggiatore 2. 3,— Id. c) Per ogni biglietto di ab- bonamento settimanale i o festivo 2.— 3.- Id. d) Per ogni biglietto di ab- bonamento di altra / specie a tariffa ridotta 2. 3,— Id. e) Per ogni biglietto di ab- bonamento a tariffa ordinaria 2,— 3.— Id. 2 Bagagli, animali e Per ogni scontrino di velocipedi spedizione o contro- marca o riscontro.... 3,— 3,— Id. (1) Sono esenti i biglietti per trasporti d’importo non superiore a L. 2$ e quelli rilasciati per trasporti sulle Ferrovie Metropolitane nel percorso 748 A. M. G. — F. T. T. Gazette — Vol. I, ’ÎTo. 47 — 31 December 1948 Segue: Tariffa delle tasse di bollo sui documenti per i trasporti terrestri, marittimi, fluviali, lacuali ed aerei Reti, linee e mezzi di trasporto Art. della tariffa INDICAZIONI RELATIVE AI TRASPORTI Tasse dovute Modo di pagamento NOTE Fisse Proporzionali per ogni cento lire Oggetto del trasporto e documenti relativi 3 Merci Lettere di vettura o altro documento di trasporto : a grande velocità : a) a collettame(l).... 3,— 3,— Virtuale b) a carro completo o considerato come tale 100,— 3,— w. ■j a piccola velocità : a) a collettame (2) .. 3,— 1,— Id. b) a carro completo o considerato come tale 100 — 1.— Id. Linee esercitate 4 Merci Lettera di vettura od al- dalle Ferrovie tro documento di spe- dello Stato (Servi- dizione o di trasporto zio internazionale) a grande ed a piccola velocità : a) a collettame 3,— — Id. b) a carro completo o considerato come tale 100,— ' Id. Biglietti delle vet- 5 Persone Biglietti per occupazione Bollo a punzone. La tassa è dovuta indipendente- ture letto sulle di posti nelle vetture La tassa deve es- mente dalle vigenti tasse era- ferrovie letto sulle ferrovie : sere pagata pre- riali sui prezzi dei trasporti. nei treni accelerati, di- ventivamente da- Quando la bollazione viene ri- Gazette — Vol. X, Ko. 47 — 31 December 1948 749 P [ *1 H h3 retti e direttissimi, per gli esercenti delle ogni posto 80,— , vetture letto agli nei treni celeri (di lusso) Uffici del regi- per ogni posto 100,— stro, i quali la riscuotono mediante applicazione di punzone sulla parte dello scontrino da conse- gnarsi al viaggiatore Linee automobili- 6 Persone, bagagli a- Biglietti per il trasporto stiche, sowenzio- nimali, velocipedi non gratuito dei viag- nate o meno dallo e merci giatori e riscontri per Stato, concesse il trasporto e la conse- in via definitiva gna delle cose e degli 3.— Virtuale chiesta dagli esercenti per un importo di tassa non inferiore a L. 10.000 in una volta è concessa a loro esclusivo beneficio la riduzione del 2%. La tassa proporzionale è dovuta anche sull’importo degli abbonamenti. Per la tassa fissa di bollo sulle tessere ed i bigliet. ti di abbonamento veggasi l’art. 9 della presente tariffa. (1) Compresi i pacchi ferroviari, per ogni pacco, e il bestiame a capo. La tassa non è applicabile alla spedizione dei giornali. (2) Compresi i pacchi ferroviari per ogni pacco, e il bestiame a capo. (3) Le lotterò di vettura sono soggette alle tasse di cui all’art. 10 della presente tariffa. 750 A. M. G. — F. T. T. Gazette — Vol. I, No. 47 — 31 December 1948 Segue : Tariffa delle tasse di bollo sui documenti per i trasporti terrestri, marittimi, fluviali, lacuali ed aerei Reti, linee e mezzi di trasporto Art. della tariffa INDICAZIONI RELATIVE AI TRASPORTI Tasse dovute Modo di pagamento NOTE Fisse Proporzionali per ogni cento lire Oggetto del trasporto e documenti relativi Linee automobili- 7 Persone, animali, Biglietti per il trasporto Marche o bollo a La tassa di bollo di cui contro è stiche autorizzate velocipedi, baga- non gratuito dei viag- punzone. Quando stabilita per ciascun biglietto in via provvisoria gli e merci giatori e riscontri per la tassa venga pa- in ragione di ogni cento lire ; il trasporto e la conse- gata mediante per l’applicazione di essa le gna delle cose e degli marche, queste frazioni di prezzo inferiori a animali (1) — 3,— debbono essere lire cento vanno arrotondate applicate ed an- per ciascun biglietto a cento nullate esclusiva- lire intere. La tassa propor- mente dagli Uf- zionale è dovuta anche sull’im- fici del registro porto degli abbonamenti. Per la tassa fissa di bollo sulle tes- Autotrasporti extra 8 Persone, bagagli, a- Biglietti per il trasporto Marche o bollo a sere ed i biglietti di abbona- urbani effettuati nimali, velocipedi non gratuito dei viag- punzone. Quando mento veggasi l’art. 9 della con autovetture e merci giatori e riscontri per la tassa venga pa- presente tariffa. Quando la o con autocarri - il trasporto e consegna gata mediante bollazione a punzone viene ri- attrezzati e col- delle cose ed animali (1) 3.'— marche, queste chiesta dagli esercenti per un laudati pel tra- debbono essere importo non inferiore a Lire sporto di persone applicate ed an- 10.000, in una volta, è con- nullate esclusiva- cessa a loro esclusivo beneficio mente dagli Uf- la riduzione del 2 per cento. fici del registro Trasporti sulle fer- 9 Persone a) Tessere e biglietti di ab- Marche o bollo a È dovuta una sola tassa per ogni rovie esercitate bonamento : punzone. Qualora anno quando la tessera o il dalla industria pri- se l’abbonamento è con- la tassa venga biglietto pur riguardando un vata, sulle linee sentito a prezzi nor- pagata mediante abbonamento rinnovabile men- Gazette — Voi. I, No. 47 — 31 December 1948 It- isi P I H H •^1 ÜI stram viarie extra- mali 30,— marche, queste urbane, sulle linee se l’abbonamento è debbono essere di navigazione in- concesso a prezzi ri- applicate ed an- terna extra-urbane dotti 15,— — nullate esclusiva- e linee automobi- mente dagli Uf- listiche sovvenzio- b) Tessere gratuite, escluse fici del registro nate o no dallo quelle di servizio : Stato concesse in valide per un periodo via definitiva o di tempo non superiore autorizzate prov- a tre mesi 50.— — visoriamente ed valide per un periodo autotrasporti ex- di tempo superiore a traurbani effettua- tre mesi fino ad un anno 100,— — ti con autovettu- re o con autocarri attrezzati e collau- dati pel traspoi to di persone Trasporti terrestri 10 Merci (2) Lettere di vettura o fogli Marche o bollo a (art. 1683 e se- di via redatti nello Sta- punzone. Quando guenti del Codice to : la tassa venga pa- civile) Per ogni esemplare e, gata mediante f se l’esemplare è compo- marche, queste ol- sto di più fogli, per trechè dagli Uf- ogni foglio : fici del registro a) per il trasporto di possono essere ap- merci del peso non su- poste ed annullate periore a 20 kg. qua- dalle parti con la • ■ 1 ■ : '■ ' ■ lunque sia il numero1 2 scritturazione od silmente, bimestralmente, trimestralmente o semestralmente, non debba essere rinnovato nell’anno decorrente dalla data in cui l’abbonamento stesso è stato iniziato. Per ogni lettera di vettura o foglio di via cumulativi la tassa di bollo dovrà corrispondersi tante volte quanti sono i destinatari o commissionari, oppure quante sono le serie delle marche o cifre numeriche con le quali le merci risultano contrassegnate nei documenti di spedizione o le diverse località alle quali le merci sono (1) Le ’ lettere di vettura sono soggette alle tasse di cui alPart. 10 della presente tariffe*. (2) Le disposizioni del presente articolo non si applicane ai trasporti di cose sulle linee esercitale dalle ferrovie dello Stato, sulle ferrovie esercitate dall’industria privata e sulle tramvie a trazione meccanica. 752 A. M. G. •— F. T. T. Gazette — Vol. I, No. 47 — 31 December 1948 Segue : Tariffa delle tatse di bollo sui documenti per i trasporti terrestri, marittimi, fluviali lacuali, ed aerei TNDTnAZTONT ‘R.It’T.ATrVTT AT TR ASPOPTT Tasse dovute » XJ XXX- J.XVXXKX.X v/xexx Reti, linee e mezzi di trasporto o3 Ìh © Oggetto del trasporto e documenti relativi Fisse o a — Modo di pagamento NOTE 1 £ g1 dei colli ; . 4.4- impressione della frazionatamente dirette, nel b) per il trasporto di data caso che le lettere di vettura un solo collo del peso ed i fogli di via creati nello da oltre 20 a 60 kg ;.. 4,— — Stato per trasporti con mezzi c) per il trasporto di diversi dalle ferrovie e dalle un solo collo del peso tramvie e le lettere di vettura da oltre 60 a 120 kg. ; 10,— — ed i fogli di via per trasporti d) per il trasporto di ferroviari provenienti dall’e- più colli del peso com- stero, contengano la descri- plessivo da oltre 20 a zione di merci spedite a più 120 kg. e per spedizioni destinatari o commissionari, di peso superiore a 120 oppure pur apparendo unico kg. qualunque sia il nu- il destinatario di professione mero dei colli 20,— spedizioniere o rappresentante le merci spedite siano contras-segnate nei detti documenti per gruppi di colli con marche o cifre numeriche a serie, anche progressive in corrispondenza ai colli o con l’indicazione di diverse località alle quali le merci sono frazionatamente dirette oppure si tratti di spedizioni effettuate mediante colli o vagoni in aggruppamento. Gazette — Vol. I, No. 47 •— 31 December 1948 753 > g P I H H Trasporti terrestri (art. 1683 e seguenti del Codice Civile) 11 Merci Lettere di vettura o fogli di via provenienti dall’estero : Per ogni esemplare e, se l’esemplare è composto di più fogli, per ogni foglio : a) se il peso comples- sivo della merce non supera i 20 kg........ b) se il peso comples- sivo della merce supera i 20 kg................ 4.— 20.— Per gli esemplari di cui si faccia uso nello Stato per la prima volta col presentarli alla Dogana la tassa si riscuote in modo virtuale a mezzo degli Uffici doganali. Per gli esemplari di cui in ogni altro caso si faccia uso nello Stato, la tassa si riscuote mediante punzone oppure mediante marche, le quali, oltreché dagli Uffici del registro, possono essere apposte ed annullate diretta-mente dalle parti con la scritturazione od impressione della data nei modi indicati negli articoli 22 a 24 della legge sul bollo 30 dicembre 1923, n. 3268 754 A. M. G. •—■ F. T. T. Gazette — Vol. I, No. 47 •— 31 December 1948 Segue : Tariffa delle tasse di bollo sui documenti per i trasporti terrestri, marittimi, fluviali, lacuali ed aerei Reti, linee e mezzi di trasporto Art. della tariffa INDICAZIONI RELATIVE AI TRASPORTI Tasse dovute Modo di pagamento NOTE Fisse Proporzionali per ogni cento lire Oggetto del trasporto e documenti relativi Navigazione marit- 12 Persone Biglietto per il trasporto Quando la bollazione viene ri- tima non gratuito di passeg- chiesta dagli esercenti per un gerì (1) 3.— — Bollo a punzone importo di tassa non inferiore a L. 10.000, in una volta, è concessa a loro esclusivo be- neficio la riduzione del 2%. Navigazione marit- 13 Bagagli, animali e Riscontri per il trasporto Quando la bollazione viene ri- tima velocipedi e per la consegna di chiesta dagli esercenti per un bagagli, animali e Ve- importo di tassa non inferiore loeipedi (2) 3,— — Bollo a punzone a L. 10.000, in una volta, è concessa a loro esclusivo be- neficio la riduzione del 2%. Trasporti maritti- 14 Merci Polizze di carico redatto t Marche o bollo a Per ogni polizza di carico la tassa mi (art. 460 del nello Stato per ogni punzone. Quando di bollo dovrà corrispondersi Codice della na- esemplare e, se Tesero- la tassa venga tante volte quanti sono i de- vigazione) piare è composto di più pagata mediante stinatari o commissionari, op- fogli, per ogni foglio : marche, queste ol- pure quante sono le serie delle a) per il trasporto di trechè dagli Uf- marche o cifre numeriche con merci del peso non su- fici del registro le quale le merci risultano periore a 20 kg. qua- possono essere ap- contrassegnate nei documenti lunque sia il numero poste ed annullate di spedizione o le diverse loca- dei colli 4,— dalle parti con la lità alle quali le merci sono Gazette — Yol. 1, No. 47 — 31 December 1948 755 > s p I f-3 òj per il trasporto di un solo collo del peso da oltre 20 a 60 kg.. c) per il trasporto di un solo collo del peso da oltre 60 a 120 kg. d) per il trasporto di più colli del peso complessivo da oltre 20 a 120 kg................ e) per il trasporto di merci di peso supesiore a 120 kg. qualunque sia il numero dei colli : se da scalo a scalo nello Stato................. se destinate a scali delle colonie italiane (Libia, Eritrea, Somalia Italiana) e delle isole del Dodecaneso ........; .. se destinate ad altri porti esteri del Mediterraneo ................ se destinate a scali oltre il Canale di Suez o lo stretto di Gibilterra ................ 4,— — . 10.— — 20 — — 20,— — 40,— — 40,— — 60,— — scritturazione ed impressione della data. frazionatamente dirette, nel caso in cui le polizze di carico, tanto se create nello Stato che provenienti dall’estero, contengano la descrizione di merci spedite a più destinatari o commissionari, oppure, pur apparendo unico il destinata-rio di professione spedizioniere o rappresentante, le merci spedite siano contrassegnate nei detti documenti per gruppi di colli con marche o cifre numeriche a serie anche progressive in corrispondenza ai colli o con l’indicazione di diverse località afte quali, le merci sono frazionatamente dirette. (1) Sono esenti da tassa i biglietti d’ imbarco per gli emigranti considerati tali dall’art. 6 della legge 31 gennaio 1901, n. 23. (2) Le polizze di carico sono soggette alle tasse di cui ali’art. 14 della presente tariffa. 756 A. M. G. — F. T. T. Gazette — Vol. I, No. 47 — 31 December 1948 Segue : Tarlila delle tasse di bollo sui documenti per i trasporti terrestri, marittimi, fluviali, lacuali ed aerei Reti, linee e mezzi di trasporto INDICAZIONI RELATIVE AI TRASPORTI Oggetto del trasporto e documenti relativi Tasse dovute ._ Modo di pagamento NOTE Trasporti marittimi (art. 460 del Codice della navigazione) 15 Merci Polizze di carico provenienti dall’estero (1): per ogni esemplare e se l’esemplare è composto di più fogli, per ogni foglio : a) per il trasporto di merci del peso non superiore a 20 kg. qualunque sia il numero dei colli ............... b) per il trasporto di un solo collo del peso da oltre 20 a 120 kg................... c) per il trasporto di più colli del peso complessivo da oltre 20 a 120 kg................. d) per il trasporto-di merci di peso superiore a 120 kg. qualunque sia il numero dei colli : se provenienti da scali delle Colonie Italiane (Libia, Eritrea, 20.— 20.- Marche o bollo a punzone o in modo virtuale. Per gli esemplari di cui si faccia uso nello Stato per la prima volta col presentarli alla dogana, la tassa si riscuote in modo virtuale a V2 degli Uffici doganali. Per gli esemplari di cui in ogni caso si faccia uso nello Stato, la tassa si riscuote mediante punzone oppure mediante marche, le quali, oltreché dagli Uffici del registro possono essere apposte ed annullate dalle parti con la scritturazione od impressione della data Gazette •—• Voi. 1, No. 47 — 31 Decomber 1948 757 P I 3 H3 Trasporti aerei 16 17 Bagagli e animali Somalia Italiana) e dalle Isole del Dodecan-neso ......... se provenienti da altri porti esteri del Mediterraneo.......... se provenienti da scali oltre il canale di Suez o lo stretto di Gibilterra ........ Biglietti per il trasporto non gratuito di passeggeri ...................... 50.- Persone Biglietti per il trasporto Marche o bollo a punzone. Qualora la tassa venga pagata mediante marche, queste devono essere applicate ed annullate esclusivamente dagli Uffici del registro 40.— — Marche o bollo a punzone. Qualora la tassa venga pagata mediante marche, queste devono essere applicate ed annullate esclusivamente dagli Uffici del registro. (1) Le polizze provenienti dalla Libia devono, a termini dell’art. 25 del regio decreto 18 gennaio 1923, n. inferioré a quella dovuta per le polizze fatte nello Stato. Bollettini dei bagagli e lettere di trasporto degli animali .............. 40.- 60.— Quando la bollazione a punzone viene richiesta dagli e-sercenti per un importo di tassa non inferiore a Lire 10.000, in una volta, è con-/ cessa a loro esclusivo beneficio la riduzione del 2%. 150, scontare una tassa di bollo non 758 A. M. G. — F. T. T. Gazette —- Vol. I, No. 47 — 31 December 1948 Segue : Tariffa delle tasse di bollo sui documenti per i trasporti terrestri, fluviali, marittimi* lacuali ed aerei Reti, linee e mezzi di trasporto Art. della tariffa INDICAZIONI RELATIVE AI TRASPORTI Tasse dovute Modo di pagamento NOTE Fisse Proporzionali per ogni cento lire Oggetto del trasporto e documenti relativi Trasporti aerei (arti- 18 Merci 1 ) Lettere di trasporto aereo Marche o bollo a La tassa di bollo, per ogni lettera colo 958 Codice redatte nello Stato : punzone o in mo- di trasporto aereo, dovrà cor- della navigazione) do virtuale. Quan- 1 rispondersi tante volte quanti per ogni esemplare e, do la tassa venga sono i destinatari o commis- se l’esemplare è com- pagata mediante sionari oppure quante sono posto di più fogli, per marche, queste le serie di marche o cifre nu- ogni foglio : oltreché dagli Uf- meriche con le quali le merci fici del registro risultano contrassegnate nei a) per il trasporto possono essere documenti di spedizione o le di merci del peso non apposte ed annui- diverse località alle quali le superiore a 20 kg. qua- late dalle parti merci sono frazionatamente lunque sia il numero con la scrittura- dirette, nel caso in cui le let- dei colli 4,— — zione od impres- tere di trasporto aereo per ' sione della data trasporto con aeromobili, sia b) per il trasporto di redatte nello Stato che pro- un solo collo del peso venienti dall’estero, conten- da oltre 20 a 60 kg. . . 4,— — gano la descrizione di merci spedite a più destinatari o c) per il trasporto di commissionari, oppure, pur un solo collo del peso apparendo unico il destinata- da oltre 60 a 120 kg... 10.— — rio di professione spedizioniere o rappresentante, le merci spe- d) per il trasporto di dite siano contrassegnate nei più colli del peso com- detti documenti per gruppi di plessivo da oltre 20 a colli con marche o cifre nume- 120 kg 20.— ri che a serie anche progressive e) per il trasporto di merci di peso superiore a 120 kg. qualunque sia il numero dei colli : se da scalo a scalo nello Stato .......... se destinate a scali delle Colonie Italiane (Libia, Eritrea, Somalia Italiana) e delle Isole del Dodecanneso se destinate ad altri scali, all’estero ...... Lettere di trasporto aereo provenienti dall’estero : per ogni esemplare, e se l’esemplare è composto di più fogli, per ogni foglio : a) per il trasporto di merci del peso non superiore a 20 kg., qualunque sia il numero dei colli ............. b) per il trasporto di un solo collo del peso in corrispondenza ai colli e con la indicazione di diverse località alle quali le merci sono frazionatamente dirette. Marche o bollo a punzone o in modo virtuale. Quando la tassa venga pagata mediante marche, queste oltrecchè dagli Uffici del registro possono essere apposte ed annullate dalle parti con la scritturazione od impressione della data 7Ö0 A. M. G. •—■ F. T. T. Gazette •—■ Vol. 1, No. 47 — 31 December 1948 Segue : Tariffa delle tasse di bollo sui documenti per i trasporti terrestri, marittimi, fluviali, lacuali ed aerei Reti linee e mezzi di trasporto INDICAZIONI RELATIVE AI TRASPORTI Oggetto del trasporto e documenti relativi Tasse dovute —> N 0) C ì ao 2 « 2 c £ ? Modo di pagamento NOTE da oltre 20 a 120 chilogrammi ............. c) per il trasporto di più colli del peso complessivo da oltre 20 a 120 kg................ d) per il trasporto di merci di peso superiore a 120 kg. qualunque sia il numero dei colli : se provenienti da scali delle Colonie Italiane (Libia, Eritrea, Somalia Italiana) e delle Isole del Dodecan-neso ................. se provenienti da altri scali dell’estero . . 20.— 20.- 40.- Order No. 414 PROVISIONS CONCERNING DIRECT TAXES WHEREAS it is considered advisable and necessary to extend certain time-limits of expiration (termini di decadenza) relating to direct taxes within that Zone of the Free Territory of Trieste, administered by the British-United States Forces, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs ORDER: ARTICLE 1 INCOME SUPER TAX (General Order No. 92) The time-limit of 31 December 1947, established by Article IX of General Order No. 92 dated 21^ February 1947 for the special revision of incomes which are liable to super-tax, and already extended to 31 December 1948 by Article II of Order No. 115 dated 30 December 1947, is hereby further extended to the 30th of June 1949. ARTICLE II INCOME TAX (Order No. 4) The time-limit of 31 December 1948 established by Article IV, para 4, of Order No. 4, dated 22 September 1947, for the revision of re-valued incomes and of rectified ones declared by tax-payers is hereby extended to the 30t.h of June 1949. ARTICLE III This Order shall become effective from 1st January 1949. Dated at TRIESTE, this 30th day of December 1948. H. P. P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S. Army Director General, Civil Affairs Order No. 415 MAXIMUM RATE OF „IMPOSTA CAMERALE“ WHEREAS it has been decided to fix the rate of the „Imposta Camerale“ payable with effect from i January 1949 in that Zone of the Free Territory of Trieste, administered by the British-United States Forces (hereinafter referred to as the „Zone“), NOW, THEREFORE, I. RIDOELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: ARTICLE I „IMPOSTA CAMERALE“ With effect from 1 January 1949 the maximum rate of „Imposta Camerale“ (Chamber of-Commerce tax) within the Zone is hereby established at 3% of the income earned. ARTICLE II EFFECTIVE DATE This Order shall become effective from 1 January 1949. Dated at TRIESTE, this 30th day of December 1948. H. P. P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S. Army Director General. Civil Affairs Order No. 416 ISSUE AND POSSESSION OF DOCUMENTS OF IDENTIFICATION FOR NON RESIDENTS HAVING THEIR TEMPORARY ABODE IN THE ZONE WHEREAS it is considered advisable to provide for the issue and possession of documents of identification for non - residents having their temporary abode in the British - United States Zone, Free Territory of Trieste (hereinafter referred to as the „Zone“) ; NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army, Director General, Civil Affairs, ARTICLE I All non - residents over the age of 15 years who on 15 September 1947 had their temporary abode (dimora temporanea) in the Zone and still have it thereih, must have in their possession an Identity Card, bearing a special mark, which shall be issued by the Mayor of the Commune in which they have their temporary abode. ARTICLE II This Order shall become effective on the date of its publication in the Official Gazette. Dated at TRIESTE, this 30th day of December 1948. H. P. P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S. Array Director General, Civil Affairs Order No. 418 ISSUE AND POSSESSION OF DOCUMENTS OF IDENTIFICATION AMENDMENT TO ORDER No. 193 WHEREAS it is considered advisable to extend the time-limit fixed in Article III of Order No. 193 dated g April 1948, for the validity of Identity Cards legally issued under the authority of Order No. 14 of io September 1945 in that Zone of the Free Territory of Trieste administered by the British-XJnited States Forces, NOW, THEREFORE, I, RIDGELY GAITHER. Brigadier General, U. S. Army, Director General, Civil Affairs, ORDER: ARTICLE I The date „31 December 1948“ occurring in Article III of Order No. 193 dated 9 Apri 1948 is hereby cancelled and substituted by the date „31 January 1949“. ARTICLE II This Order shall become effective on the date of its publication in the Official Gazette Dated at TRIESTE, this 30th day of December 1948. H. P. P. ROBERTSON . Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S.Army Director General, Civil Affairs DR. DE RUBEIS GAETANO AND DR. PELLERITO DOMENICO RELEASED FROM THEIR DUTIES WITH THE JUDICIARY, IN THE BRITISH - UNITED STATES ZONE, FREE TERRITORY OF TRIESTE WHEREAS by Order No. 401 dated 14 December 1948 the organic plan for the Judiciary in the British-United States Zone, Free Territory of Trieste (hereinafter called the „Zone“) has created a surplus of Magistrates after 1st January 1949, and WHEREAS the Ministry of Brace and Justice of the Republic of Italy has requested that Dr. Gaetano DE RUBEIS, Procuralore Generate of the Court of Appeal, Trieste, and Dr. Domenico PELLERITO, Sostitulo Procuratore di Stato of the Tribunal of Trieste, be released from further service under Allied Military Government, to enable them to be transferred to the Republic of Italy, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U.S. Army, Director General, Civil Affairs, ORDER: > ARTICLE I Dr. DE RUBEIS Gaetano, Procuratore Generals of the Court of Appeal of Trieste, is hereby released from all further service with the Allied Military Government in the Zone and shall cease to perform any function and service thereunder on 31 December 1948. ARTICLE II Dr. PELLERITO Domenico, Sostituto Procuratore di Stato of the Tribunal of Trieste, is hereby released from all further service with the Allied Military Government in the Zone and shall cease to perform any function and service thereunder on 31 December 1948. ARTICLE III The said Magistrates, Dr. DE RUBEIS Gaetano and Dr. PELLERITO Domenico, are placed at the disposition of the Ministry of Grace and Justice of the Republic of Italy with effect from 1 January 1949. ARTICLE IV This Order shall become effective on the date it is signed by me. Dated at TRIESTE, this 28th day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S. Army Director General, Civil Affairs Administrative Order No. 115 APPOINTMENT OF DR. SANTOMASO VITTORIO AS PROCURATORE GENERALE OF THE COURT OF APPEAL, TRIESTE WHEREAS by Administrative Order No. 114, dated 28 December 1948, Dr. Gaetano DE RUBEIS will cease from his functions as Procuratore Generóle of the Court of Appeal, Trieste, on 31 December 1948, and WHEREAS it is necessary to appoint a new Procuratore Generate di Stato of the Court of Appeal, Trieste, in place of said Dr. Gaetano De RUBEIS, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U. S. Army. Director General, Civil Affairs, ORDER: 1. Dr. SANTOMASO Vittorio in hereby temporarily appointed Acting Procuratore Generale di Stato of the Court of Appeal, Trieste, with effect from 1 January 1949. 2. This Order shall take effect on the date it is signed by me. Dated at TRIESTE, this 28th day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S. Army Director General, Civil Affairs Administrative Order No. 116 APPOINTMENT OF DR. CLEMENTE FORZ1ATI AS PRESIDENT OF THE TRIBUNAL OF TRIESTE WHEREAS by Administrative Order No. 115 dated 28 December 1948, Dr. SANTOMASO Vittorio has been appointed Acting Procuratore Generale di Stato of the Court of Appeal, Trieste, and WHEREAS it is necessary to appoint a new President of the Tribunal of Trieste in place of said Dr. SANTOMASO Vittorio, NOW, THEREFORE, I, RIDGELY GAITHER, Brigadier General, U.S. Army, Director General, Civil Affairs, 1. Dr. Clemente FORZIATI is hereby temporarily appointed Acting President of the Tribunalof Trieste with effect from 1 January 1949. 2. This Order shall take effect on the date it is signed by me. Dated at TRIESTE, this 28th day of December 1948. H.P.P. ROBERTSON Colonel O. B. E. for RIDGELY GAITHER Brigadier General, U. S. Army Director General, Civil Affairs Notice No. 80 PUBLICATION OF THE OFFICIAL GAZETTE Reference Administrative Instruction dated 4 June 1947. A special issue, of the Official Gazette, issue No, 47 will be published on 31 December 1948. There will be no issue of the Official Gazette on 1 January 1949. The first issue of the Official Gazette for the year 1949 will be made on 11 January 1949. Dated at Trieste, this 30th day of December 1948. JOHN W. CHAPMAN Colonel, J.A.G.D. Director of Legal Affairs CONTENTS Order Page No. 364 Exemptions from turnover tax on wheat, rye and unhusked barley, imported by Allied Military Government ............................................ 734 No. 399 Extension of time limits relating to indirect taxes .................... 734 No. 400 Turnover tax on commercial transactions relating to fuel and lubricating mineral oils ............................................................. 735 No. 405 Provisions relating to distribution of liquid fuels...................... 732 No. 406 Authority to the Executive Director, Allied Military Government, to sign all Administrative Orders ............................................. 731 No. 407 „Cantiere Navale Martinuzzi“............................................. 729 No. 408 Appointment of administrator to „Cantiere Navale Nartinuzzi“ ............ 730 No. 409 Extension of lease and sublease contracts................................ 733 No. 410 Stamp duties on land, water and air transport documents................. 738 No. 414 Provisions concerning direct taxes ...................................... 761 No. 415 Maximum rate of „Imposta Camerale“ ..................................... 762 No. 416 Issue and possession of documents of identification for non-residents having their temporary abode in the Zone ..................................... 762 No. 418 Issue and possession of documents of identification — Amendment to Order No. 193 .................................................................. 763 Administratite Order No. 114 Dr. De Rubeis Gaetano and Dr. Pellerito Domenico released from their duties with the Judiciary, in the British-United States Zone, Free Territory of Trieste................................................................ 764 No. 115 Appointment of Dr. Santomaso Vittorio as Procuratore Generale of the Court of Appeal, Trieste ................................................. 765 No. 116 Appointment of Dr. Clemente Forziati as President of the Tribunal of Trieste 765 Notice No. 30 Publication of the Official Gazette ..................................... 766