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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 six-
teenth year of the reïgri 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-erghih General
Assembly convened in the Province.

In the time of His Honour, James C. Tory. Esquire, Lieutenant-Goverme: the Honourable Jason M. Mack, President of the Legislative Council; the Honouratle 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 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:

1. The Governor-in-Council shall annually cause Annual audit the accounts of the Province to be examined and accountants

by chartered 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.

3. The Governor-in-Council may appoint and fix Appointment of

officials, clerks, 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 Accountant to be

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Chap. 12, R. S. 1923, repealed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 Chapter 12 of the Revised Statutes, 1923, The and appoint Audit Act;.is repealed, and the appointment of every

board; :officer, clerk and person made under the aụthority thereof is revoked and rescinded.

revoked.

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:

Title.

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

Interpretation.

2. In this Act unless the context otherwise requires :

"Gasoline."

(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;

"Minister."

(b) the expression “Minister” means the Minister of Highways;

"Purchaser."

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

(d) the expression “Regulations” means regu

"Regulations." lations made under the authority of this Act.

Purchaser to

3. In order to the raising of a revenue for pro- pay tax of 3c. vincial purposes every purchaser shall pay to the “ 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.

.

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;

(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;

(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

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

General

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

Rebate to far. mers and fishermen.

(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.

Penalties recoverable un

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

Convictions Act.

Moneys, part of
Highway Fund. 7. All moneys so collected shall form part of The

Provincial Highway Fund under The Public Highways
Act.

Actions to recover.

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.

Chap. 8, Acts 1926, repealed.

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

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