ment of rental the same as 6. The assessor or assessors of such town or village shall Annual assessannually, at the time of making the assessment of the real values. property in such town or village, assess or fix the annual rental value of the properties where any of the aforesaid businesses are carried on. The bona fide rent payable in Need not be respect of such property shall not be conclusive evidence as the actual to the actual annual rental value thereof; but, if, in the rent. judgment of the assessor or assessors, such bona fide rent is disproportionate to the actual annual rental value of such property, the assessor or assessors shall fix the actual annual rental value at a higher or lower amount. Assessment 7. The provisions of "The Assessment Act," as to Provisions of notice of assessment and as to appeals from assessment, shall Act to apply. apply in the case of such annual rental values fixed by the assessor or assessors in the same manner as in regard to the assessment of real property in the town or village. be entered in shall be re assessment 8. The assessor or assessors shall, in addition to the Particulars to ordinary assessment roll prepared in each year, prepare a roll which roll showing the persons, firms or corporations liable for any turnable with such business tax aforesaid, the premises occupied by such ordinary persons, firms or corporations, and the assessed annual roll. rental value thereof, which roll shall be attached to and form part of the assessment roll and shall be returnable along with the assessment roll. erties and to be shown in 9. The secretary-treasurer for the town or village, in Names, proppreparing the tax roll for each year, shall, as to said busi- rental values ness tax, show in a separate part of the roll the names or separate part descriptions of the persons, firms and corporations liable for of tax roll. any business tax or special tax, the property occupied by such persons, firms or corporations in respect of which such tax is payable, the assessed annual rental value thereof and the amount of the tax payable in respect thereof. enforce col 10. The council may pass such by-law or by-laws as By-laws to may be necessary to enforce the collection of any business lection of the tax or special tax imposed under the preceding provisions special tax. of this Act. erty of tele companies. 11. The council of the town or village may annually Taxation of assess all personal property of telephone, telegraph and elec- personal proptric light companies within the said town or village, and by phone, &c. by-law or by-laws impose and collect taxes upon such property based on the rateable value thereof according to the requirements of the said town or village. 12. The expression "personal property" used in the What includ preceding section shall be deemed to include all the machin- ed in term property " in "personal ery, apparatus, materials, tools, plant, wires, poles, pole above section. fixtures or appliances, telegraph and telephone instruments or devices, and all and every other kind or kinds of personal property of the said companies of whatsoever nature or description not herein specifically enumerated, being the property of and used by such companies in their respective businesses. Tax upon such companies to to taxation under "Cor 13. Any tax imposed under the provisions of the two be in addition preceding sections shall not be considered to be a similar or in lieu of a similar tax to that imposed for purposes of proporations Tax- vincial revenue upon telephone, telegraph or electric light companies under "The Corporations Taxation Act," or any other Act, but shall be considered to be in addition or supplemental thereto. ation Act." Definition of terms in sec. 3. When Act to come into force in any particular town or village. 14. The expression "financial or commercial institutions," used in section 3 hereof, shall be deemed to include all banks, chartered or private, loan companies, insurance companies and all other companies or individuals whose business consists in dealing in money or the investment of moneys. The expression "lumber yard" in sub-section (b) of said section 3 shall be deemed to include every place or building in which lumber or the manufactures of lumber are kept for sale or stored. 15. This Act shall come into force as to any particular incorporated town or village in this Province upon proclamation of the Lieutenant-Governor-in-Council to that effect, to be issued upon the request of the council of such town or village. CHAPTER 54. An Act to amend "The Municipal Boundaries Act." HIS [Assented to February 9th, 1906.] IS MAJESTY, by and with the advice and consent of follows: 1. Section 19 of chapter 118 of the Revised Statutes of Manitoba, being " The Municipal Boundaries Act," is hereby repealed and the following section substituted therefor: DUFFERIN. 19. The Rural Municipality of Dufferin shall comprise Dufferin retownships numbered five, six and seven, in ranges numbered duced. from three to seven west, both inclusive. GREY. Municipality 2. The Rural Municipailty of Grey shall comprise town- New Rural ships numbered eight and nine, in ranges numbered from of Grey. three to seven west, both inclusive. 3. The Lieutenant-Governor-in-Council may, by Order- Provisions to in-Council (1) Specify the times for the holding of elections for reeves and councillors for the Rural Municipalities of Dufferin and Grey created by this Act; (2) Divide the Municipalities of Dufferin and Grey, formed by this Act, into wards, and declare the number of councillors who shall be elected for each ward according to the provisions of "The Municipal Act;" (3) Appoint returning officers for the said municipalities to act at the first elections of reeves and councillors in the said municipalities; (4) Specify the date of holding the first elections of reeves and councillors in the said municipalities, and provide for all necessary proceedings for the proper holding of such elections; be made by Order-inCouncil. Present council to act until new council organ ized. Apportion ment of assets (5) Provide that the last revised municipal lists of electors for the territory comprised in each of the said municipalities shall be used at such elections; (6) Provide for all such other matters and things for the proper holding of the said elections as may be deemed necessary or expedient. 4. The council and the members and officers thereof, having authority in the territory herein before set forth prior to the passage of this Act, shall, until new councils for the municipalities created by this Act shall have become organized, continue to have the same powers and duties as before; provided, however, that the apportionment required to be and liabilities, made by the Municipal Commissioner of the surplus of assets over liabilities, or the surplus of liabilities over assets, as the case may be, of the Rural Municipality of Dufferin, as constituted previous to the passage of this Act, shall be based upon a statement or statements of the assets and liabilities of said municipality, as aforesaid, as existing on the date this Act shall come into force. how to be based. Eastern Judi 5. The Rural Municipalities of Dufferin and Grey shall cial District. be deemed rural municipalities within the Eastern Judicial District. 6. This Act shall come into force on the day it is assented to. CHAPTER 55. An Act to amend "The Municipal Boundaries Act." HIS [Assented to March 16th, 1906.] IS MAJESTY, by and with the advice and consent of lows: Gilbert Plains 1. Section 50 of chapter 118 of the Revised Statutes of Village of Manitoba, 1902, being "The Municipal Boundaries Act," excepted out is hereby amended by adding at the end thereof the words "except the Village of Gilbert Plains." 2. Said Act is hereby further amended by adding thereto the following section immediately after said section 50: of R. M. of Gilbert Plains. Gilbert Plains 50A. The Village of Gilbert Plains shall comprise the Village of east half of section nine and the west half of section ten, in created. township numbered twenty-five, in range numbered twentytwo west. 3. The Lieutenant-Governor-in-Council may, by order- Provisions to in-council: (1) Specify the time for the holding of an election for mayor and councillors for the Village of Gilbert Plains created by this Act; (2) Divide the said village into suitable wards; (3) Declare the number of councillors to be elected for each of such wards; (4) Appoint a returning officer to conduct the said election; (5) Provide for the compilation of a voters' list to be used at the said election, or prescribe and determine who shall be qualified electors to vote at said election; (6) Provide for all such other matters and things for the proper holding of the said election as may be deemed. necessary and expedient; be made by Order-inCouncil. 4. The said Village of Gilbert Plains shall be deemed to Central Judi be a municipality within the Central Judicial District. 5 This Act shall come into force on the proclamation of the Lieutenant-Governor-in-Council. cial District. |