Sunday cars in

(a) This section shall not apply to the City of Winnibe governed peg if and after the right to operate such cars shall be given

Winnipeg to

by charter.

Sunday cars

between city park.

under and in accordance with the provisions of the seven hundred and thirty-sixth section of "The Winnipeg Charter," or any amendments thereof.

(b) This section shall not apply so as to prevent the and its new operation of street cars in that portion of the Rural Municipality of Assiniboia between the City of Winnipeg and its new park, in said rural municipality, when and after it shall be lawful to operate street cars on Sunday in the City of Winnipeg in accordance with the provisions of "The Winnipeg Charter," with any amendments that may be made thereto.

Running of
Sunday cars

and towns

after favor

able vote.

(c) This section shall not apply in case of any other in other cities incorporated city or town in Manitoba if and after the right to operate such cars shall be given by a vote of the majority of the duly qualified electors in such city or town upon the question of operating a Sunday street car service on a bylaw to be submitted by the council at the time of the annual general municipal elections.

Fees of arbitration

23. Section 763 of the said Act is hereby amended by commissioners striking out the word "five" in the second line thereof and inserting in the place thereof the word "ten" and by adding thereto the following sub-section :

S. 8, of c. 25, of 1905 amended.

Provisions for borrowing the

(a) At a sitting at which the only business is an adjournment two dollars shall be allowed.

24. Section 8 of chapter 25 of the Statutes of 1905, being an Act to amend "The Municipal Act," is hereby amended by striking out the word "seventy-five" from the sixth line thereof and substituting therefor the word "fifty."

25. Section 2 of chapter 26 of 3 Edward VII is hereby amended by adding thereto the following sub-section immediately after sub-section (a) thereof:

(aa) For levying upon and collecting from the owners of necessary lands in such townships or township the cost of doing the promaking levies posed work, and for borrowing a sum, not exceeding four to repay same thousand dollars, for the said purpose, in anticipation of the

funds and

levying and collection of said amount, by three successive annual levies; and the council shall, by such by-law, regulate the amounts so to be borrowed and the nature of the securities to be given therefor; provided, however, that the provisions of this sub-section shall not be exercised without the approval of the Lieutenant-Goveror-in-Council.

wood pave

26. Section 620 of the said Act is hereby amended by Creosoted adding the words "not treated with a preservative" after the ments. word "pavement" in the sixth line thereof.

to companies

27. No municipality in this Province shall hereafter No franchises grant any franchises, rights or privileges to any company or for more than corporation, for the operation of a railway of any kind on thirty years. any street or highway therein, or for the supplying of light, heat, water or power, or for any other purpose in connection with any such undertaking, for any term or period exceeding thirty years.

ed to

28. The councillors elected for the present year to repre- Councillors for part of sent ward one of the Rural Municipality of Kildonan, which Kildonan addis now ward seven of the City of Winnipeg, shall cease Winnipeg to forthwith to hold their offices as such and shall take no further part in the proceedings of the council of the said rural municipality.

29.

This Act shall come into force on the day it is assented to.

vacate office.

S. 225 repealed.

S. 146 (a) amended.

S. 146 (b) amended.

S. 146 (h) amended.

Husband not

CHAPTER 52.

An Act to amend "The Assessment Act."

[Assented to March 16th, 1906.]

HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

1. Section 225 of chapter 117 of the Revised Statutes of Manitoba, 1902, being “The Assessment Act," is hereby repealed.

2. Sub-section (a) of section 146 of the said Act is hereby amended by adding the words " or claimant " immediately after the word " occupant" in the first line thereof.

3. Sub-section (b) of said section 146 is hereby amended by adding the words "or claimant " immediately after the word " occupant" in the first line thereof.

4. Sub-section (h) of said section 146 is hereby amended by inserting after the word " Ottawa " in the fifth line thereof the following words "or of the Provincial Lands Commissioner or Deputy Provincial Lands Commissioner at Winnipeg."

5. That sub-section (f) of section 2 of the said Act be to be deemed amended by adding thereto the following proviso: "Provided that, in case the property be assessed in the name of the wife, the husband is not to be deemed a tenant or occupant thereof."

occupant of property assessed in wife's name.

Person in

whose name

title stands

6. That the following proviso be added to section 19 of the said Act: "For the purposes of this Act the party in deemed to be whose name the land appears as owner thereof in any registry or land titles office shall be deemed to be the owner thereof."

the owner.

7. This Act shall come into force on the day it is assented to.

CHAPTER 53.

An Act respecting the Taxation of Personal Property in
Incorporated Towns and Villages.

[Assented to March 16th, 1906.]

HIS MAJESTY, by and with the advice and consent of the Legilsative Assembly of Manitoba, enacts as

follows:

this Act to be

towns and

1. In every incorporated town and village of this Pro- Provisions of vince, as to which this Act shall be brought into force, the substituted in following sections of this Act shall immediately thereafter villages when apply to the assessment and taxation of personal property brought into therein, and shall be substituted for the provisions of "The Assessment Act" in relation thereto.

force.

assessed or

2. Except as hereinafter mentioned, no personal estate Personal proor personal property within any such town or village shall erty not to be be liable to taxation under " The Assessment Act," or shall taxed. be assessed by the assessor of such town or village for taxation purposes.

to be substi

based on
value of prem-
ises occupied.

annual rental

3. As to any such town or village the council shall im- Business tax pose and levy by by-law a tax to be called the "business tuted, tax" on all trades, manufactures, financial or commercial institutions, premises occupied as warehouses or storehouses, occupations, arts, professions or means of profit or livelihood carried on, exercised or operated by any person or persons, firms, companies or corporations, in such town or village, provided that such business tax does not exceed 12 per cent. of the annual rental value of the premises in which such trades, manufactures, financial and commercial institutions, occupations, arts, professions or means of profit or livelihood are respectively carried on; and all persons, Occupants companies or corporations engaged in or carrying on such responsible trades, manufactures, financial or commercial institutions, payment occupations, arts, professions or means of profit or livelihood shall be responsible directly for the payment of such tax. The amount of such "business tax," in case of all keepers of clubs, inns, hotels, saloons or restaurants, wherein wine, beer or spirituous liquors are sold, shall be the following:

directly for of

Tax on hotels,

clubs, restaurants, &c.

Graded scale.

When the assessed annual rental value of the premises occupied for the above purposes shall not exceed $300, $15; when such assessed annual rental value shall be

Special tax on owners of horses, vehicles and cattle,

not kept for business purposes.

On lumber yards.

Time for payment.

Every member of a partnership liable.

with an increase of $25 for each $400, or fraction of the same, above $2,400. Social and political clubs shall be subject to the aforesaid business tax, and the amount of said tax shall be the same as herein provided for in respect of the keepers of clubs wherein wine, beer or spirituous liquors are sold.

The council may also, in addition to any other tax, levy and impose, by a vote of the majority of the whole of its members, the following special taxes:

(a) A special tax on the owners of horses, vehicles and cattle, for each and every horse, vehicle and head of cattle a sum equal to what would be produced by the levy of a rate on the value of each horse, vehicle or head of cattle as fixed by the asesssor, of the same amount in each year as the rate levied on real estate; provided always that this clause shall not apply to any owner of horses, vehicles or cattle kept for business purposes, when such owner is already subject to a business tax under the foregoing provisions of this Act;

(b) A special tax, not exceeding fifty dollars, on every person, firm or corporation keeping a lumber yard in the town or village;

4. Every tax imposed by virtue of the foregoing provisions shall be payable annually and at the time fixed by by-law or by-laws which may be passed in respect thereto.

5. In case of any tax imposed on any firm or partnership, in respect of the business of the said firm or partnership, such tax may be claimed and recovered in full from any of the members of such firm or partnership.