Returns.

Similar tax on gasolene held for consumption on which no tax has been paid.

Powers of inspection.

Offences by vendors.

Penalties.

5. Every vendor shall, with each monthly payment, furnish to the Collector a return showing all sales of gasolene made by him. to purchasers during the preceding month, which return shall be in the form and verified in the manner prescribed by the regulations.

6. (1.) After the expiration of one month from the commencement of this Act, every person who keeps or has in his possession or under his control for use or consumption by himself, his family, agent, or employee, or in any business or occupation in which he is interested or employed, any gasolene respecting which no tax has been paid under this Act shall, prior to the use or consumption of the gasolene, or any part thereof, pay to His Majesty for the raising of a revenue for Provincial purposes a tax equal to three cents per gallon of the gasolene.

(2.) After the expiration of one month from the commencement of this Act, no person shall use or consume any gasolene unless a tax has been paid in respect thereof under this Act.

(3.) Except in the case of gasolene used or consumed in the operation of a motor-vehicle or motor-boat in the supply-tank of which the gasolene was imported into the Province, every person who uses or consumes any gasolene in violation of the provisions of this section shall be guilty of an offence against this Act.

(4.) In any prosecution for failure to pay the tax imposed by this section, the burden of proving that a tax has been paid in respect of the gasolene used or consumed shall be upon the defendant.

7. (1.) Every Collector, constable, and every person authorized in writing by the Minister to exercise the powers of inspection under this section may without warrant enter upon any premises on which he has cause to believe that any gasolene is kept or had in possession, and may inspect the premises and all gasolene found thereon, and may interrogate any person who is found on the premises or who owns, occupies, or has charge of the premises.

(2.) Every person interrogated under this section who refuses to answer any question put to him respecting the gasolene kept or had on the premises, or who fails to produce for inspection any book, record, or document, or any barrel, tank, or receptacle in his possession or under his control which he is required to produce for purposes of inspection, shall be guilty of an offence against this Act.

8. Every vendor who in violation of section 4 fails to collect and pay over any tax imposed by this Act, or who in violation of section 5 fails to furnish any return required under that section, shall be guilty of an offence against this Act.

9. Every person guilty of an offence against this Act shall be liable, on summary conviction, to a fine not exceeding five hundred dollars,

and each day's continuance of the act or default out of which the offence arises shall constitute a separate offence; but nothing contained in this section nor the enforcement of any penalty thereunder shall suspend or affect any remedy for the recovery of any tax or amount payable under this Act.

10. Where any gasolene, in respect of which a tax imposed by Rebate of tax. this Act has been paid, is used or consumed by any person for any

of the following purposes:

(a.) For the operation of motor-boats:

(b.) For the operation of stationary engines:

(c.) For the operation of portable engines and tractors when
used otherwise than on a public highway:

(d.) For the operation of logging-trucks when used exclusively
on other than public highways:

(e.) For the operation of railway-cars and other motor-vehicles
running only upon rails or tracks:

(f.) For any industrial purpose otherwise than in the opera

tion of motor-vehicles;

or is used or consumed by any person who has suffered the loss of a limb as a result of service in the Great War, and where the person by whom the gasolene is so used or consumed produces to the Minister satisfactory proof, in the manner prescribed by the regulations, of the payment of the tax and of the use or consumption of the gasolene, the Minister shall pay to that person from the Consolidated Revenue Fund an amount equal to three cents per gallon of the gasolene so used on consumed.

11. (1.) For the purpose of carrying into effect the provisions Regulations. of this Act according to their true intent or of supplying any deficiency therein, the Lieutenant-Governor in Council may make such regulations not inconsistent with the spirit of this Act as are considered necessary or advisable.

(2.) Without thereby limiting the generality of the provisions contained in subsection (1), it is declared that the power of the Lieutenant-Governor in Council to make regulations shall extend

to:

(a.) Prescribing forms to be used for the purposes of this Act
or the regulations:

(b.) Prescribing the records of sales of gasolene to be kept by
vendors:

(c.) Prescribing the reports to be made by persons to whom
subsection (1) of section 6 applies, in respect of the gas-
olene had or kept by them:

(d.) Prescribing penalties for any violation of the regulations.

VICTORIA, B.C.:

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

1923.

H

CHAPTER 73.

An Act respecting Rural Telephone Systems.

[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:

Short Title.

1. This Act may be cited as the "Rural Telephone Act."

Interpretation.

2. In this Act, unless the context otherwise requires:-
"Call" includes instalment and any other sum paid or pay-

able or agreed to be paid in respect of any share:
"Company" means a company incorporated under this Act and
includes a company to which section 20 applies:
"Director" includes trustee, officer, and any person occupying
such position, by whatever name called:

"Document" includes notice, order, summons, and other legal
process and registers:

"Extraordinary resolution" means a resolution passed by a
majority of not less than three-fourths of such members
entitled to vote as are present in person or by proxy
(where proxies are allowed) at a general meeting of which
notice specifying the intention to propose the resolution
as an extraordinary resolution has been duly given:
"Member 99

means a member of a company:

"Minister" means the Minister of Public Works:
"Memorandum" means the memorandum of association of a
company, with all amendments thereto :

"Officer" includes treasurer, secretary, director, and manager:
Pole-mile means a lineal mile in a telephone system neces-
sarily occupied by telephone-poles strung with one or more
wires for the use of the telephone system:

Short title.

Expressions interpreted.

Formation of

telephone company.

Procedure for incorporation.

Effect of certificate of incorporation.

Capital.

"Registrar" means the Registrar of Joint-stock Companies or other duly authorized person performing his duties:

66

Rules means the rules or regulations of a company for the time being in force, but shall not include any by-law made pursuant to section 18:

"Telephone system" means a system of telephone-lines used for the transmission of communications by telephone, and includes all stations, toll-offices, exchanges, plant, equipment, wires, cables, and works used or connected therewith.

Formation of Company.

3. Any five or more persons may form an incorporated company under this Act for the purpose of constructing, maintaining, and operating a telephone system in any locality not situate within a municipality.

4. (1.) The persons desiring to form a company shall subscribe in duplicate a memorandum of association according to the form in Schedule A, and shall transmit the same to the Registrar, with a notice stating the address of the registered office and a list of the persons appointed to act as the first directors of the company.

(2.) The Registrar shall issue in duplicate, under his seal of office, a certificate showing that the company is incorporated under this Act and stating the place where its registered office will be situate.

(3.) The Registrar shall retain one duplicate of the memorandum, and shall register it in the register kept by him under the "Co-operative Associations Act," and he shall return the other duplicate to the applicants certified as having been registered by him.

5. A certificate of incorporation given by the Registrar in respect of a company shall be conclusive evidence that the company is duly incorporated under this Act, and from the date thereof the subscribers to the memorandum of association, and such other persons as may from time to time become members of the company, shall be a body politic and corporate by the name therein described, having perpetual succession, with the powers and subject to the provisions in this Act contained.

6. (1.) The capital of a company shall be divided into shares of five dollars each, and no subscriber of the memorandum prescribed by section 4 and no member shall take or hold less than five shares or more than one hundred shares.

(2.) Upon application of the company, the Minister may fix the initial capital of the company and may from time to time authorize an increase of its capital for the purpose of enlarging or improving the company's telephone system. The Minister shall issue a certificate under his hand and seal of office showing the amount so fixed