An Act to amend "An Act to Provide for the Collection of a Tax on Persons."

[20th April, 1891.]

HE

ER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

to pay tax to the municipal collectors for use of municipality.

1. Section 2 of the said Act is hereby repealed, and in lieu thereof Repeals section 2 and substitutes:the following shall be read ;2. Every male person in the Province shall pay an annual revenue Residents in cities tax of three dollars, which tax shall be due from and after the second day of January in each and every year, and in the Cities of Victoria, Vancouver, Nanaimo and New Westminster shall be payable in advance to the municipal collectors of the said respective municipalities for municipal purposes, and in places outside of the limits of the said municipalities of Victoria, Vancouver, Nanaimo, and New Westminster, shall be payable, in advance, to any Provincial Assessor, or to any person authorized by the Lieutenant-Governor in Council to collect the tax, to the use of Her Majesty in right of the Province.'

2. Section 4 of the said Act is hereby repealed.

Repeals section 4.

3. Section 5 is hereby amended by inserting between "persons" Amends section 5. and "such," in line two, the words "collecting the tax in outlying places."

4. Section 6 is hereby amended by striking out the word "Provin- Amends section 6. cial" therein contained.

5. Section 7 of the said Act is hereby repealed, and in lieu thereof Repeals section 7 the following is enacted :-

and substitutes :

"7. Notwithstanding anything to the contrary contained in any Collector may deAct, the Collector of any of the said municipalities, by himself or tax receipt, and in mand production of agent, may, within the limits of his municipality, and any Provincial default may levy by

distress.

Assessor or Collector, or other person authorized by the LieutenantGovernor in Council, may, in outlying places, demand from any person liable to pay the tax the production of a receipt for the same, and in default of such production, or of payment forthwith of the tax, may levy the same, with costs, by distress of the goods and chattels of such person, or in his possession, and the costs chargeable shall be those payable between landlord and tenant."

6. The expression "male person" in this Act shall mean a male person above the age of eighteen years, who shall live in the municipality, or outlying place as the case may be, where it is sought to collect the tax, and who shall not have paid the tax for the same year to some Government or Municipal Officer authorized to collect the tax in the place where such person shall have lived at the time such tax became due.

7. The following section is added to the said Act:—

"9. The term 'outlying places' shall mean and include all of the Province of British Columbia except those parts which are embraced within the limits of the respective Corporations of the Cities of Victoria, New Westminster, Vancouver and Nanaimo."

8. The "Provincial Revenue Tax Act" and this Act may hereafter be cited as the "Revenue Tax Act."

VICTORIA, B. C. :

Printed by RICHARD WOLFENDEN, Printer to the Queen's Most Excellent Majesty.

HER

CHAPTER 45.

[20th April, 1891.]

ER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

1. This Act may be cited as the "Assessment Act Amendment Act, Short title. 1891."

2. Sub-section (7) of section 2 of the said Act is hereby amended Amends sub-sec. (7) by repealing all the words after "mountains" in line five thereof, and of sec. 2. substituting the following:

"But improvements upon any part of land owned by any per- Improvements may
son shall be deemed to be improvements upon the immediately except 640 acres
from being con-
adjoining land of such person to the extent of six hundred and sidered wild land.
forty acres, in like manner as if such improvements had been
equally distributed over the whole of the said immediately
adjoining land of such person not exceeding in the whole six
hundred and forty acres, except where the lands adjoining such
improved lands are suitable only for pastoral purposes, and Pastoral lands.
where the business of farming and stock-raising are jointly
operated, in which case the value of the improvements shall

apply towards exempting from the wild land tax such adjoining
pastoral lands."

3. Sub-section (3) of section 3 of the "Assessment Act" is hereby Amends sub-sec. (3) amended by inserting between the words "of" and "worship" in the of section 3. first line thereof, the word " public," and by striking out all of the words in the said sub-section from and inclusive of the word "land"

in line one down to and inclusive of the word "acres" in line two.

(1.) Sub-section (6) of section 3 of the "Assessment Act," is hereby Repeals sub-sec. (6)

repealed.

of section 3.

Amends section 4.

Amends section 6.

4. Section 4 of the said Act is hereby amended by striking out the words "temporary trestle works erected in lieu of filling cuts, and," and by adding after the word "snow-sheds" the following words: "bridges, aqueducts, trestles, cribbing, and other improvements made to the real estate of the railway company in the construction of their road-bed."

5. Section 6 of the said Act is hereby amended by adding after the word "over" in the seventh line the following words: Exempts interest on "but there shall be nothing assessed, levied, or collected in respect of the income derived by any person from the interest receivable by such person from interest moneys accruing from debentures, either of the Province or of any municipality thereof."

debentures.

Increases wild land tax.

Proviso.

Tax on cattle and sheep depastured on Crown lands.

How tax shall be levied.

Section 6 is hereby further amended by striking out on the ninth line the words "eight and one-half cents per acre" and inserting in lieu thereof the words "two and one-half per cent on the assessed value,” and by striking out on the last line of the said section the words "seven and one-half cents per acre on," and inserting in lieu thereof the words "two per cent. on the assessed value of," and by adding immediately after the word "land" on the last line of the said section the words: "Provided, however, that when wild land tax is levied and collected under the provisions hereof, the same land shall not be assessed for real estate tax under the provisions contained in the fourth and fifteenth lines of this section."

6. The following clauses, 6A, 6B, shall be inserted after section 6 of the said Act:

"6A. The owner or person in charge of any cattle or sheep which are brought into the Province from any place outside of the Province and which are depastured on Crown land, shall pay to the Assessor a tax of twenty-five cents per head on all cattle, and a tax of five cents per head on all sheep so depastured, which tax shall become due and payable forthwith upon such cattle or sheep being depastured, and shall entitle the owner or person in charge of such cattle or sheep to depasture them for six months immediately after the payment of such tax and for no longer; and sections 46 to 65 of this Act, inclusive, shall not apply to the tax provided by this section, and sections 67 and 68 shall not apply.

"6B. Such tax if not previously paid at the office of the Assessor or Collector, as provided by section 67 of this Act, shall be payable to the Collector on demand, and if not paid forthwith upon demand the Collector may, in addition to the powers conferred by section 73 of this Act, levy such tax by distress and sale of a sufficient number of the cattle or sheep which are being depastured to meet the tax and expenses."