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An Act for the Encouragement of Zinc Mining in the Province of Nova Scotia.
(Passed the 7th day of May, A. D., 1925).
Whereas, Eastern Mining and Milling Co., Limited, Preamble. a corporation duly incorporated under the laws of the Province of Ontario, is the holder of five leases for copper and associated minerals over five separate tracts. of land situate at or near Stirling, in the County of Richmond, more fully described in said leases, which leases are numbered respectively 73, 74, 78, 79, 80 and are registered at the Mines Office in Book 6 of leases under Part III of the Mines Act at pages 180, 181, 235, 236 and 237 respectively;
And Whereas, assays of the ore found in said tracts show that the ore is a very complex one in which not copper but zinc predominates, and at present no commercial plant exists by which the ore can be refined and smelted to compete with other zinc ores which are not so difficult of treatment;
And Whereas, the Eastern Mining and Milling Co., Limited, by Indenture dated January 8th, 1925, which Indenture has been ratified by the Governor-in-Council, has given to the American Cyanamid Company, a body corporate with head office at New York, in the State of New York, an option to purchase said leases upon the terms and conditions in said Indenture set forth;
And Whereas, it will be necessary to make large expenditures of money in preliminary prospecting and development work in order to ascertain whether the properties in question contain a sufficient body of zinc ore to warrant the commencement of mining operations, and in the event of a sufficient body of ore being found, it will be further necessary to expend large sums of money on the properties for plant, machinery and equipment, including concentrating plant and auxiliaries;
And Whereas, American Cyanamid Company will only enter upon the said undertaking provided the Province of Nova Scotia will waive and forego the royalties upon all minerals mined from the said tracts within a period of five years commencing on the first day of October, 1925, and ending on the thirtieth day of September, 1930, and will accept in lieu of the royalties provided for by the Mines Act on all minerals mined from the said tracts during the ten years succeeding the said thirtieth day of September, 1930, royalties on the following scale; namely, for the first succeeding year, being the year ending September 30th, 1931, ten per cent. of the royalty provided for by the Mines Act; for the next succeeding year, being the year ending September 30th, 1932, twenty per cent. of the royalty provided for by the Mines Act aforesaid, the said royalties to be increased by ten per cent. for each succeeding year until the full statutory royalty is attained in the year ending September 30th, 1940;
And Whereas, if said concessions are granted there appears to be reasonable prospects for the establishment of a new mining industry in the Province of Nova Scotia employing a large number of men, and it is in the best interest of the province that the said concessions should be granted;
Be it therefore enacted by the Governor, Council, and Assembly, as follows:
1. Notwithstanding anything in the Mines Act or in any other statute in the Province of Nova Scotia the Governor-in-Council is hereby authorized and empowered to waive and forego all royalties upon all minerals mined by the said American Cyanamid Company from the said leased tracts within a period of five years commencing on the first day of October, 1925, and ending on the thirtieth day of September, 1930, and to accept in lieu of the royalties provided for by the Mines Act on all minerals mined by the American Cyanamid Company during the ten years succeeding the said thirtieth day of September, 1930, royalties on the following scale; namely, for the first succeeding year, being the year ending September 30th, 1931, ten per cent. of the royalty provided for by the Mines Act;
for the next succeeding year, being the year ending September 30th, 1932, twenty per cent. of the royalty provided for by the Mines Act aforesaid, the said royalties to be increased by ten per cent. for each succeeding year until the full statutory royalty is attained in the year ending September 30th, 1940.
2. The said concessions shall be held and enjoyed Concessions only if prospecting and development work is begun by the said Company on one or more of the said leases within a reasonable time and is continued with reasonable regularity, the company however to be free at any time to withdraw from the said work, and in case of said withdrawal the reduced royalty scale hereinabove provided for shall cease and terminate, and the Governor-in-Council shall be the sole judge as to whether such prospecting and development is begun within a reasonable time and is continued with reasonable regularity.
ed in Province.
3. But if the American Cyanamid Company shall Act to apply to decide to form a company under the laws of this hereafter formprovince for the purpose of taking over and mining the said tracts of land held under said leases 73,74, 78, 79 and 80, and carrying on the business of extracting therefrom, this Act shall apply to and enure to the benefit of such company, to be formed as fully as it applies to and is for the benefit of the American Cyanamid Company.
Gasoline. tax on purchase of.
An Act Respecting Gasoline.
(Passed the 7th day of May, A. D., 1925).
Be it enacted by the Governor, Council, and Assembly, as follows:
1. This Act may be cited as The Gasoline Act.
In this Act unless the context otherwise requires
(a) the expression "Gasoline" means the product distilled from petroleum which, by combustion, develops the power required for operating motor vehicles and which is intended for such use; and also all other liquid products which, although known under another name, fulfill the same purpose by the same means and for the same object;
(b) the expression "Minister" means the Provincial Secretary;
(c) the expression "Vendor" means any person who sells gasoline within the province for the first time after the manufacture of such gasoline within this province or its importation into this province;
(d) the expression "Motor Vehicle" has the same meaning as in the Motor Vehicle Act.
3. (1) Every person who purchases within the Province of Nova Scotia any gasoline for use by himself, his family, agent, employee, partner or employer shall pay to His Majesty for the use of Nova Scotia at the time of purchasing such gasoline a tax the amount of which shall be determined by the Governor-in-Council, but shall not exceed three cents on every gallon.
(2) The tax imposed by this section shall be paid by the purchaser and shall in such manner as the
Minister directs be collected by the vendor as agent in that behalf for the Minister.
(3) The Minister may make an allowance to the vendor for his services under this Act.
4. On or before the fifteenth day of each calendar Remittance by month the vendor shall remit to the Minister the amount of the tax hereby imposed which was collected by him during the preceding calendar month.
5. The vendor shall forward to the Minister on or Return by venbefore the 15th day of each calendar month a return showing the total number of gallons of gasoline sold by the vendor during the preceding calendar month and giving such other information as the Minister may require. Such return shall be verified by affidavit and shall be in such form as the Minister requires.
6. The Minister or any person appointed by him Inspection of for the purpose may from time to time enter and books etc. search the premises of any vendor and examine his books and documents, inquire into the quantities of gasoline purchased, delivered and on hand, the correctness of the returns made, and, in the event of a return not having been made fix and determine the quantity sold and the amount of the tax to be collected or paid, and generally inquire into all such matters as in any way relate to the collection or payment of the said tax, or to the carrying out of the true intent and purpose of this Act and of the regulations made hereunder.
7. The Governor-in-Council may make such regu- Regulations. lations as he deems expedient for the purpose of giving full force and effect to the provisions of this Act according to the true intent and purpose thereof.
8. Every person who violates any provision of this Penalty Act shall be guilty of an offence and shall be liable on summary conviction to a penalty of not less than fifty dollars or more than two hundred and fifty dollars.
9. Any tax or penalty imposed by this Chapter Penalty, remay, at the option of the Provincial Secretary, be re