H CHAPTER 69. An Act to amend the "Taxation Act." [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. 75. 1. This Act may be cited as the "Taxation Act Amendment Act, Short title. 1923." 2. Section 2 of the "Taxation Act," being chapter 75 of the Amends s. 2. Statutes of 1922, is amended by adding to the definition of "mineral" the words "but in respect of the Railway Belt shall not include gypsum." 3. Section 41 of said chapter 75 is amended by adding to clause Amends s. 41. (a) of subsection (1) the words "except that on improved land occupied and used for agricultural or stock-raising purposes the rate shall be one-half of one per centum upon its assessed value." 4. Section 65 of said chapter 75 is amended by inserting after the Amends s. 65. word "be," in the first line, the words "one-half of." 5. Section 143 of said chapter 75 is amended by striking out sub- Amends s. 143. section (2), and substituting therefor the following: "(2.) In addition to, and without affecting any lien, charge, or priority created by subsection (1), all taxes assessed or imposed and due in respect of personal property, output, or income of any taxpayer shall form a lien and charge in favour of the Crown on the entire assets of his estate in the hands of any trustee, having priority over all other claims of every person, except claims secured by registered liens, charges, or encumbrances thereon." Validation of assessments respecting gypsum. 6. All assessments heretofore made and taxes levied in respect of land within the Railway Belt conveyed or leased by the Dominion for the purpose of the quarrying of gypsum therefrom are hereby validated and confirmed. VICTORIA, B.C.: Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty. H CHAPTER 70. An Act to amend the "Amusements Tax Act." 1917, c. 63; 1919, c. 80; 1920, c. 90; 1921, c. 64; 1921 [Assented to 21st December, 1923.] (2nd Sess.), c. 47. 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 "Amusements Tax Act Amend- Short title. ment Act, 1923." 2. Section 3 of the "Amusements Tax Act," being chapter 63 of Amends s. 3. the Statutes of 1917, is amended by adding at the end of subsection (1), as enacted by section 3 of the "Amusements Tax Act Amendment Act, 1921 (Second Session)," the words "except that in respect of legitimate or vaudeville theatrical performances at theatres, exhibitions at moving-picture theatres, and hockey matches at skating-rinks, the tax shall be equal in amount to seven per centum of the price of admission." 3. This Act shall come into force on the first day of January, Commencement. 1924. VICTORIA, B.C.: Printed by WILLIAM H. CULLIN, Printer to the King's Most Excellent Majesty. |