Sub-sections "If it appears at such enquiry that the settlement of any such boy or girl may be in some city, town or municipality which has not been notified of the hearing of evidence and enquiry into the settlement of such boy or girl, the enquiry shall be adjourned for a period of not less than thirty days or more than sixty days, and notice af such adjourned enquiry shall be given by the judge.or stipendiary magistrate to the mayor or warden of such city, town or municipality and to the Superintendent of Neglected and Delinquent Children for the Province; and no order shall be made on such enquiry declaring the settlement of any such boy or girl to be in any such city, town or municipality which has not been so notified of such enquiry, or declaring such boy or girl to have no settlement within the Province, or that he cannot determine where such settlement is unless and until the Superintendent of Neglected and Delinquent Children has been so notified under this section." 2. Section 52 of said Chapter 2, Acts 1917, is amended by adding thereto the following sub-sections: (2) If on such enquiry it has not been made to appear to the judge or stipendiary magistrate in what city, town or municipality such boy or girl has a settlement, the judge or stipendiary magistrate shall by such order declare that such boy or girl has no settlement within the Province, or that he cannot determine where such settlement is. (3) The judge or stipendiary magistrate shall thereupon give notice in writing to the Superintendent of Neglected and Delinquent Children that such boy or girl has no settlement within the Province, or that he cannot determine where such settlement is. (4) When the finding of the judge or stipendiary magistrate is that such boy or girl has no settlement within the Province, or that he cannot determine where such settlement is, the Superintendent of Neglected and Delinquent Children may within thirty days from the receipt of the notice given by the judge or stipendiary magistrate under sub-section 3, of Section 2, of this Act, with the consent of the Attor ney-General, appeal from such finding to a Judge of the Supreme Court, in Chambers. Notice of such appeal shall be given by the said Superintendent of Neglected and Delinquent Children to all known parties interested and a day fixed by the Judge of the Supreme Court for the hearing of such appeal. The finding of such Judge of the Supreme Court on such appeal shall be final, and he shall give notice in writing to the mayor or warden of the city, town or municipality in which he finds such boy or girl to have a settlement, or to the Superintendent of Neglected and Delinquent Children when such boy or girl is found to have no settlement within the Province. And the notices so given shall fix the liability of such city, town or municipality for the payments required by said Chapter 2, Acts of 1917 as amended, including the costs of such appeal. When such boy or girl is found to have no settlement within the Province the cost of such appeal shall be paid out of the Provincial Treasury. amended. 3. Section 53 of the said Chapter 2, Acts 1917, is Sec. 53, amended by striking out the words "one hundred and twenty-five" in the fifth line thereof and substituting therefor the words 'one hundred and fifty." 4. Section 54 of said Act is repealed and the fol- Sec. 54, relowing substituted therefor: "The costs incurred by any city, town or municipality in respect of proceedings taken under Sections 50, 51, 52 or 53 of this Act shall be paid by the city, town or municipality (if any) in which such boy or girl is declared by order of the judge or stipendiary magistrate to have a settlement; and if it is declared by such order that such boy or girl has no settlement within the Province or that he cannot determine where such settlement is, such costs shall be paid out of the Provincial Treasury. Such costs shall be taxed by the Judge of the County Court for the district in which such order was made." pealed; substituted. this Act to be 5. Sections 2, 3 and 4 of this Act shall be read Sec. 2, 3, 4; and construed and shall have in all respects the same read and coneffect as if the enactments therein contained had form-strued as if ed part of said Chapter 2 of the Acts of 1917, when 1917, when enthe same was enacted. part Chap. 2, acted. Clause (b) 8. 8. 1, Sec. 2, re CHAPTER 30. An Act to Amend the Succession Duty Act, 1917, (Passed the 29th day of April, A. D., 1922). Be it enacted by the Governor, Council, and Assembly, as follows: 1. Clause (b) of sub-section 1 of Section 2 of the pealed; sub- Succession Duty Act, 1917, Chapter 5 of the Acts of 1917 is repealed and the following substituted therefor: stituted. Sub-section added to Sec. 7. (b) the expression "property" includes real property and personal property of every description whether tangible or intangible and every estate and interest therein and any income therefrom and the proceeds of sale thereof respectively and any money or investment for the time being representing the proceeds of sale. 2. Section 7 of the said Act is amended by adding thereto the following: (c) all shares, stocks, bonds, debentures and other securities whether heretofore or hereafter issued or made by any corporation whether heretofore or hereafter incorporated by or under an Act of the Legislature of Nova Scotia which have passed on the death of any person as aforesaid or which pass on the death of any person as aforesaid whether the deceased was at the time of his death domiciled in Nova Scotia or elsewhere and which are or were or any interest in which is or was at the time of his death registered or standing in the name of the deceased or in trust for him on a register or book kept for the purpose whether in Nova Scotia or elsewhere and whether such shares, stocks, bonds, debentures or other securities were before the enactment of this clause (c) validly and effectually transferable or assignable in Nova Scotia or elsewhere; no transfer nor assignment nor devolution by will, intestacy or otherwise of any such shares, stocks, bonds, debentures or other securities in respect of which the Legislature This clause (c) shall not be read or construed so as to restrict the generality of the terms of the foregoing clauses of this section and shall not apply to any transfers or assignments or devolutions which were validly and effectually registered on such book or register before the enactment of said clause. added to Sec. 9. 3. Section 9 of the said Act is amended by adding Sub-section thereto the following: (4) Where any property subject to Duty passes on the death of any person but is not subject to Duty under any of the foregoing provisions of this section then such property shall be subject to Duty as follows: If the aggregate value of the property passing on the death of such person, (a) exceeds five thousand dollars but does not exceed fifty thousand dollars to a duty at the rate of ten dollars for every one hundred dollars of the dutiable value; (b) exceeds fifty thousand dollars but does not exceed one million dollars to a duty at the rate of fifteen dollars for every one hundred dollars of the dutiable value; (c) exceeds one million dollars to a duty at the rate of twenty dollars for every one hundred dollars of the dutiable value. 4. Section 12 of the said Act is repealed and the Sec. 12, refollowing substituted therefor: 12. If any corporation incorporated by or under an Act of the Legislature of Nova Scotia or any other corporation allows, permits or suffers a transfer or an assignment or a devolution by will, intestacy or other pealed; substituted. Sub-sectons (3) wise to be registered or an entry of any transfer or any assignment or any devolution to be made on any register or book kept for the purpose, of any shares, stocks, bonds, debentures or other securities issued or made by it on which Succession Duty is payable under this Act but has not been paid, such corporation shall be liable to a penalty equal to twice the amount of the Duty payable on such shares, stocks, bonds, debentures or other securities and the penalty shall be recoverable with full costs from the corporation in any court of competent jurisdiction by an action brought by the treasurer in his name of office and the action may be continued by his successor in office as if no change had occurred. 5. Sub-sections (3) and (4) of Section 20 of the and (4) Sec 2 said Act are repealed and the following substituted therefor: repealed; substituted. (3) (a) His Majesty's Attorney-General on behalf of His Majesty shall have the right to bring and maintain an action in the Superme Court of Nova Scotia for any of the purposes of this Act including the enforcement of any lien under this Act by the sale of the property to satisfy the same; (b) such action may be brought and maintained whether or not the treasurer has taken any other proceedings authorized or prescribed by this Act and whether or not the time for the payment of the Duty has arrived subject however to the discretion of the Supreme Court as to costs; (c) service out of the jurisdiction of the writ of summons or notice of the writ of summons in such action may be allowed under the provisions of the rules of the Supreme Court of Nova Scotia, by that Court or a Judge thereof where any defendant is out of the jurisdiction. (4) The Supreme Court of Nova Scotia shall have jurisdiction to determine what property is liable to Duty, the amount of such Duty, the time or times when and the person or persons by whom the same is payable and all other matters whatsoever relating to Duty, and in addition to all other powers it has it shall have and may exercise either itself or through any referee |
