Repeal.

deemed an estate within the true intent and meaning of section 2, and shall be subject and liable to the said duties accordingly: Provided that no sum of money which by any marriage settlement is subjected to any limited power of appointment to or for the benefit of any person therein specially named or described as the object of such power, or to or for the benefit of the issue of any such person, shall be liable to the said duties on estates under the will in which such sum is appointed or apportioned in exercise of such limited power. 1914, c. 57, s. 2 (part).

4. The "Probate Duty Act," being chapter 183 of the "Revised Statutes of British Columbia, 1911," is repealed.

VICTORIA, B.C.:

Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty.
1923.

R.S.B.C. 1911,
c. 202; 1913, c. 63;
1916, c. 54;

[Assented to 21st December, 1923.] 1917, c. 54;

IS MAJESTY, by and with the advice and consent of the
Legislative Assembly of the Province of British Columbia,

enacts as follows:

1920, c. 79:
1922, c. 62.

1. This Act may be cited as the "Revenue Act Amendment Act, Short title. 1923."

2. The "Revenue Act," being chapter 202 of the "Revised Stat- Re-enacts s. 61. utes of British Columbia, 1911," is amended by inserting the follow

ing section in substitution for section 61, which was repealed by section 2 of the "Revenue Act Amendment Act, 1917":—

"61. (1.) The Estimates of Revenue and Expenditure for any fiscal year shall be prepared for presentation to the Legislature in such form as the Treasury Board directs.

"(2.) Upon the instructions of the Treasury Board, the Minister of the Department in charge of any public service or institution shall, in compiling the estimates for that service or institution, cause the sums estimated to be received as revenue in respect of the service or institution to be abated upon the total estimated expenditure of the service or institution for the year covered by the estimates.

"(3.) Where Estimates of Expenditure are approved by the Leg islature, all sums shown therein by way of abatement pursuant to subsection (2) in respect of any service or institution shall be deemed to be sums appropriated by the Legislature to that service or institution in addition to the sums expressly voted therefor."

VICTORIA, B.C.:

Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty.

1923.

H

CHAPTER 60.

[Assented to 21st December, 1923.]

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

1922, c. 64.

1. This Act may be cited as the "Public Schools Act Amendment Short title. Act, 1923."

2. Section 2 of the "Public Schools Act," being chapter 64 of the Amends s. 2. Statutes of 1922, is amended by striking out all the words of the definition of "extraordinary expenses" after the word "accommodation" in the seventh line of the definition; and by inserting after the word "duties," in the fourth line of the definition of "ordinary expenses," the words "expenses incurred by a Board of School Trustees in preparing plans, specifications, and estimates of cost of new school buildings, and of additions or alterations to existing school buildings."

3. Section 12 of said chapter 64 is amended by inserting after the Amends s. 12. word "schools," in the second line of clause (h), the words "to

prescribe the form of contracts of engagement of teachers to be

entered into between Boards of School Trustees and teachers."

4. Section 30 of said chapter 64 is amended by striking out the Amends s. 30. words of the section beginning with the word "in" in the second

line and ending with the word "district" where it first occurs in

the ninth line.

5. Section 41 of said chapter 64 is amended by adding thereto Amends s. 41. the words" provided that in the case of districts in which the annual election is held in the month of December, the trustees elected shall hold office for the term of two years and until the first day of the

Amends s. 65.

Enacts s. 69A.

Auditor's power.

Amends s. 72.

Amends s. 117.

Amends s. 133.

following January, and until their successors have been duly elected."

6. Section 65 of said chapter 64 is amended by adding thereto the following subsection:-

"(2.) Where by arbitration pursuant to section 134 the salary of a teacher in any year is fixed at an amount greater than the amount estimated for the salary in the estimates of ordinary expenses for that year, and where the moneys raised, together with the grant referred to in this section, are insufficient to meet the increase in the salary of that teacher, the amount of the increase shall be paid from the ordinary revenue of the municipality."

7. Said chapter 64 is amended by inserting therein the following as section 69A:

'

"69A. The auditor of a municipal school district, or of a united school district, or of a high-school area shall have the same powers and shall perform the same duties as are given to or imposed upon the auditor of a municipality under the Municipal Act,' and in the application of Part XVI. of the Municipal Act' relating to accounts and audit to the municipal school district, or the united school district, or the high-school area, the words Board of School Trustees' shall be substituted for the word' Council,' and the words 'municipal school district,' or 'united school district,' or 'highschool area,' as the case may be, shall be substituted for the word 'municipality.'"

8. Section 72 of said chapter 64 is amended by inserting after the word "imposed," in the tenth line, the words " and where more than one vacant or unimproved lot in the same numbered or lettered block shown on any registered subdivision plan in the territory so embraced in the municipal school district is held by the same owner, the Municipal Assessor shall value each lot separately and enter on the assessment roll the number or designation of each lot, and shall group the lots as one parcel on the roll and aggregate the values of the lots and place the total value opposite the parcel as its assessed value"; and by adding at the end of the section the words "nor shall he vary the grouping of the lots as shown on the said Provincial assessment roll."

9. Section 117 of said chapter 64 is amended by adding thereto the following clause:

6

"(c.) Property in respect of which no land or personal-property tax is payable under the Taxation Act' by reason of some other tax being imposed under that Act in substitution therefor."

10. Section 133 of said chapter 64 is amended by adding to subsection (1) the following clause: