Amends s. 21. Amends s. 26. Amends s. 28. Re-enacts s. 50. formed, the order made in any case shall be null and void, and all proceedings may be had and taken as if it had not been made." 4. Section 21 of said chapter 217, as re-enacted by section 3 of the "Succession Duty Act Amendment Act, 1916," is amended by adding thereto the following subsection: "(4.) No affidavit of value and relationship which sets forth any real estate of the deceased shall be sufficient unless the description therein of each parcel of the real estate is such that a conveyance of the parcel containing that description would be sufficient for purpose of the registration of the title to the parcel under the Land Registry Act.'" 6 5. (1.) Section 26 of said chapter 217 is amended by adding thereto the following subsection: "(2.) The giving or acceptance of security pursuant to this Act for the payment of succession duty shall not affect any lien under this Act in favour of the Crown, and upon the payment of succession duty to the Crown pursuant to security so given the person making the payment shall be subrogated to all rights, liens, powers, and privileges in respect of the succession duty so paid to which the Crown was entitled by virtue of this Act prior to the payment, and may enforce the same by action in his own name." (2.) The amendment of said section 26 enacted by this section shall be retrospective in its application and shall apply in respect of all persons dying after the eleventh April, 1894, but it shall not prejudice the operation of any order or judgment of any Court heretofore made, deciding that the Crown had lost its said lien by reason of security having been given or accepted, and any appeal from any such order or judgment shall be decided as if the said amendment had not been enacted. 6. Section 28 of said chapter 217 is amended by inserting after the word "then," in the sixth line of subsection (2), as enacted by section 5 of the "Succession Duty Act Amendment Act, 1921," the words "on filing with the Minister the affidavits of value and relationship, with inventories annexed, in Form No. 1, with such variations as may be necessary to correctly set out the facts, and." 7. Section 50 of said chapter 217 is repealed, and the following is substituted therefor : : "50. In case it is claimed that any land or money secured by any mortgage or charge upon land is subject to duty, the Minister or any one appointed by him may cause to be lodged in the proper Land Registry Office a caveat stating that a lien for succession duty is claimed by the Minister in respect of the land, mortgage, or charge on account of the death of the deceased, naming him, and all subsequent dealings with that land, mortgage, or charge shall be subject to the lien in favour of the Crown for the amount of the duty, but no lien upon any land or money secured by mortgage or charge on land for duty under this Act shall remain in force after the expiration of three months from the date of the issuing of letters probate or letters of administration, unless a caveat has been filed in respect of the land, mortgage, or charge pursuant to this section." VICTORIA, B.C.: Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty. 19 An Act to amend the "Sumas Drainage, Dyking, and 1920, c. 87. Development District Act." H [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: 1. This Act may be cited as the "Sumas Drainage, Dyking, and Short title. Development District Act Amendment Act, 1923." 2. Section 9 of the "Sumas Drainage, Dyking, and Development Amends s. 9. District Act," being chapter 87 of the Statutes of 1920, is amended by inserting therein after the word "thereof," in the ninth line, the words "or with the like approval to lease the lands or any part thereof on such terms and conditions as may be deemed advisable "; and by inserting therein after the word "sale," in the tenth and eleventh lines respectively, the words " or lease." VICTORIA, B.C.: Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty. |