At the General Assembly of the Province of Nova Scotia, begun and holden at Halifax, on Tuesday, the ninth day of February, A.D. 1926, in the sixteenth year of the reigi of Our Sovereign Lord GEORGE THE FIFTH, by the Grace of God, of the United Kingdom of Great Britain and Ireland, and of the British Dominions beyond the Seas, King, Defender of the Faith, Emperor of India, being the first session of the thirty-eighth General Assembly convened in the Province.

In the time of His Honour, James C. Tory, Esquire, Lieutenant-Governor the Honourable Jason M. Mack, President of the Legislative Council; the Honourable Albert Parsons, Speaker of the House of Assembly; the Honourable Edgar N. Rhodes, Provincial Secretary, and William A. Dickson, Clerk of the House of Assembly.

CHAPTER 1.

An Act
Act Respecting the Auditing of Provincial

Accounts.

(Passed the 15th day of March, A. D. 1926.)

Be it enacted by the Governor, Council, and Assembly, as follows:

by chartered

1. The Governor-in-Council shall annually cause Annual audit the accounts of the Province to be examined and accountant. audited by a chartered accountant or accountants, appointed annually for the purpose by the Governorin-Council, and may pay the accountant or accountants such salary or remuneration as the Governor-inCouncil determines.

have access.

2. Such accountant or accountants shall have Accountant to access at all times to all sources of information under the control of any department officer or person expending or collecting public moneys.

officials, clerks,

3. The Governor-in-Council may appoint and fix Appointment of the salary or remuneration of such officers, clerks, and etc. other persons as he may deem necessary to be employed during pleasure or temporarily in connection with such examining and auditing of the accounts of the Province.

Report of Ac

countant to be Legislature.

4. The Accountant or accountants so appointed presented to shall report in writing to the Provincial Treasurer respecting such examination and audit. The Provincial Treasurer shall cause, such report to be presented to the Legislature not later than the tenth day of its session next after such examintaion and audit.

Chap. 12, R. S. 1923, repealed

5. Chapter 12 of the Revised Statutes, 1923, The and appoint- Audit Act; is repealed, and the appointment of every ments revoked. board, officer, clerk and person made under the authority thereof is revoked and rescinded.

Title.

CHAPTER 2.

An Act Respecting the Taxation of Gasoline.

(Passed the 15th day of March, A. D. 1926.)

Be it enacted, by the Governor, Council, and Assembly, as follows:

1. This Act may be cited as "The Gasoline Tax Act, 1926".

Interpretation. 2. In this Act unless the context otherwise requires:

"Gasoline."

'Minister."

"Purchaser."

(a) the expression "Gasoline" means the product distilled from petroleum which, by combustion, develops the power required for operating internal combustion engines, and also means every other liquid product which fulfils the same purpose by the same means and for the same end, except kerosene;

(b) the expression "Minister" means the Minister of Highways;

(c) the expression "Purchaser" means any person purchasing or receiving delivery in Nova Scotia of gasoline for his own use;

3.

(d)

"Regulations."

the expression "Regulations" means regulations made under the authority of this Act.

Purchaser to

In order to the raising of a revenue for pro- pay tax of 3c. vincial purposes every purchaser shall pay to the a gallon. Minister for the use of His Majesty in the right of the Province of Nova Scotia, a charge or tax at such rate not exceeding three cents a gallon as the Governor-in-Council from time to time fixes and determines on all gasoline purchased or delivery of which is received by such purchaser.

lected and paid

4. The said charge or tax shall be collected, Tax, how colaccounted for and paid over to the Minister by such over. person or persons as the regulations may direct, or in any particular case or cases by such person or persons as may make an agreement with the Minister in regard thereto, such agreement to be subject to the approval of the Governor-in-Council.

5. (1) The Governor-in-Council may make regu- Regulations. lations

(a) for the collection of the said charge or For collection. tax; designating the persons by whom the same shall be collected; fixing and determining the remuneration to be paid to or deducted by such persons from the moneys so collected;

and paying over

(b) for the accounting for and paying over Accounting for of any sums of money so collected and the time and manner of such accounting and paying;

statements.

(c) prescribing the returns and statements to Returns and be made by importers, manufacturers, vendors and purchasers of gasoline in Nova Scotia;

(d) providing for rebating the said charge Rebating. or tax to any purchaser or class of purchasers and prescribing the proofs to be furnished upon any application for rebate;

(e) imposing penalties for the non-payment Penalties. of the said charge or tax and for non-compliance

General.

Rebate to farmers and fish

ermen.

Penalties re

coverable un

with the provisions of this Act or any of the regulations;

(f) generally for the better carrying out of the provisions of this Act.

(2) The said charge or tax shall be rebated to every purchaser who is a farmer or fisherman if the gasoline in respect of which the said charge or tax was paid by such purchaser was used by him for a purpose in connection with his calling as a farmer or a fisherman unless such gasoline was used for operating a motor vehicle.

6. The penalties imposed under the regulations der Summary shall be recoverable under the Nova Scotia Summary

Convictions
Act.

Moneys, part of
Highway Fund.

Actions to recover.

Chap. 8, Acts

1925, repealed.

Convictions Act.

7. All moneys so collected shall form part of The Provincial Highway Fund under The Public Highways Act.

8. The amount of any charge or tax imposed by this Act may be recovered with costs by the Minister in any court of competent jurisdiction as a debt due His Majesty. The action shall be tried without a jury and shall be brought and prosecuted by the Minister in and by his name of office, and may be continued by his successor as if no change had occurred.

9. Chapter 8 of the Acts of 1925, entitled: "An Act respecting Gasoline" is repealed.