Amends s. 53.

Amends s. 65.

Amends s. 68.

Amends s. 70.

"(f.) Eight per centum upon the amount by which the net income exceeds eight thousand dollars and does not exceed ten thousand dollars; and

"(g.) Ten per centum upon the amount by which the net income exceeds ten thousand dollars and does not exceed twelve thousand dollars; and

"(h.) Twelve and one-half of one per centum upon the amount by which the net income exceeds twelve thousand dollars and does not exceed twenty thousand dollars; and "(i.) Where the net income exceeds twenty thousand dollars the rate shall be eight per centum upon all the net income." (2.) Subsection (3) of said section 52 is amended by striking out the words "one-sixth of his gross annual income" in the fifth and sixth lines of clause (a) and in the sixth and seventh lines of clause (b) respectively, and substituting therefor in each case the words "five hundred dollars"; and by inserting between the seventeenth and eighteenth lines of the subsection the words "Provided that in the case of a taxpayer whose place of residence is outside the Province, the only amount in respect of which a rebate shall be allowed under this subsection shall be the sum of one thousand dollars."

11. Section 53 of said chapter 254 is amended by inserting after the word" of," in the fifth line, the words "salary, wages, commission, bonus, perquisites, interest, or other."

12. Section 65 of said chapter 254 is amended by adding thereto the following:

"Where the tax of any taxpayer computed at the rate prescribed by this section exceeds the sum of twenty-five dollars, a rebate shall be allowed of ten per centum of the amount of the tax; but not in any case so as to reduce the amount of tax payable to less than the sum of twenty-five dollars."

13. (1.) Section 68 of said chapter 254 is amended by inserting after the word "salmon," in the second line of subsection (1), the words "or carrying on the business of a fish-reduction plant for the purpose of manufacturing fish-meal, fish-scrap, chicken-feed, fertilizer, or fish-oil."

(2.) Said section 68 is further amended by adding to subsection (2) the following clauses:

"(c.) On all fish-meal, fish-scrap, chicken-feed, and fertilizer, at the rate of one dollar and twenty-five cents per ton of two thousand pounds:

"(f.) On all fish-oil, at the rate of one cent per gallon."

14. Section 70 of said chapter 254 is amended by inserting after the word "salmon," in the second line of subsection (1), the words

" and every person carrying on the business of a fish-reduction plant for the purpose of manufacturing fish-meal, fish-scrap, chicken-feed, fertilizer, or fish-oil."

15. Section 79 of said chapter 254 is amended by striking out the Amends s. 79. words "other than a gold-mine" in the first and second lines.

16. Section 80 of said chapter 254 is amended by striking out the Amends s. 80. words" one-half of " in the sixth line, and all the words of the section after the word "year" in the sixth line.

17. Section 81 of said chapter 254 is repealed.

Repeals s. 81.

18. Section 109 of said chapter 254 is amended by striking out Amends s. 109. the first two lines, and substituting therefor the following:

"109. This Part shall not apply to the following railways and

property."

19. Said chapter 254 is amended by inserting at the end of Part Enacts s. 124A. XII. the following as section 124A:

"124A. (1.) Where, subsequent to the completion, certification, or deposit of any assessment roll under this Part, it is shown to the satisfaction of the Minister that any property, or output, or income, or other basis of assessment which has been assessed on the roll, and in respect of which taxes have been imposed, was not liable to taxation for the year in respect of which it was so assessed, or has been assessed and taxed for more than the amount for which it was liable to assessment and taxation, the Minister shall cause to be remitted or refunded to the taxpayer the amount of taxes so shown to have been imposed in excess of liability.

"(2.) Where the amount of taxes to be remitted or refunded in any case does not exceed the sum of five hundred dollars, the amount may be remitted or refunded on the certificate of the Minister, and in all other cases the amount may be remitted or refunded on his certificate approved by the Lieutenant-Governor in Council.

"(3.) Where taxes imposed under this Act are due or accruing due from a taxpayer to whom an amount is to be refunded under this section, the amount may, at the discretion of the Minister, be refunded in whole or in part by being applied as a credit on account of the taxes so due or accruing due.

"(4.) The Minister shall submit to the Legislative Assembly annually, within fifteen days from the opening of the session, a statement in detail showing all amounts remitted or refunded from time to time under this section."

20. Section 151 of said chapter 254 is amended by striking out Amends s. 151. subsections (2), (3), and (4).

Amends s. 161.

Amends s. 165.

Amends s. 170.

Amends s. 175.

21. Section 161 of said chapter 254 is amended by striking out all the words after the word "admitted" in the eighth line of subsection (2) to the end of the subsection, and substituting therefor the words "the surplus shall without the obtaining of any leave or order therefor be paid into the Supreme Court, accompanied by a copy of the tax-sale certificate and a statement of the Minister setting out the facts under which the payment into Court is made and the names of the taxpayer and the claimant, and shall be payable out of Court to the party entitled thereto on the order of a Judge to be made on application in a summary manner, and subject to the giving of such notices as the Judge may direct."

22. Section 165 of said chapter 254 is amended by inserting after the word "mailed," in the twelfth line, the words "by registered post."

23. Section 170 of said chapter 254 is amended by striking out subsection (2).

24. Section 175 of said chapter 254 is amended by striking out subsection (1), and substituting therefor the following:

"175. (1.) The Collector shall not sell any property the fee-simple of which is in the Crown, but where taxes are delinquent in respect of property so held by the Crown in the right of the Province, the Collector shall make a final demand in the month of January next following the day on which the taxes became delinquent, by notice mailed by registered post to the pre-emptor, lessee, licensee, locator, purchaser, or other person in whose favour a pre-emption record, lease, licence, agreement for sale, notice of acceptance of application to purchase, or other record in respect of the property has been made or issued, giving him six months from the day on which the notice is mailed in which to pay the delinquent taxes, and giving him notice that if they are not paid within that period the pre-emption record, lease, licence, agreement for sale, notice of acceptance of application to purchase, or other record will become subject to cancellation."

VICTORIA, B.C.:

Printed by CHARLES F. BANFIELD, Printer to the King's Most Excellent Majesty.

1925.

W

CHAPTER 55.

An Act respecting Town Planning.

[Assented to 19th December, 1925.]

HEREAS it has been realized that large municipal expenditures Preamble. have become necessary owing to the fortuitous development of urban centres, and that it is advisable to make provision whereby the natural growth of cities and towns may be planned in a systematic and orderly way, so that adequate means of communication for an increasing population may be provided and congestion avoided, and that economies may be effected in the industrial and business activities of communities, and so that the serviceableness of business property and the amenity of residential districts may be preserved and adequate areas may be provided for protecting the health of and providing recreation for the public:

Therefore, His 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 "Town Planning Act."

Interpretation.

2. (1.) In this Act, unless the context otherwise requires:-
"Assessed owner" means the person assessed as owner upon the

last revised assessment roll of the municipality:

66

Short title.

Interpretation.

"Commission " or Planning Commission" means the Town "Commission." Planning Commission created by a municipality pursuant to this Act:

"Council" means the Council of the municipality to which the context applies or the Board of Commissioners of any village municipality:

Council."

"Zoning by-law" means a by-law passed under the provisions "Zoning by-law." of section 9, and includes all amendments of such by-law.

Power of Council.

Approval of town plan.

Plan to bear seal.

(2.) The provisions of this Act shall apply to all municipalities, and shall also, mutatis mutandis, apply to village municipalities incorporated under the "Village Municipalities Act."

Town Planning and Official Town Plan.

3. The Council shall have power:-

(a.) To prepare, for the purpose of an official town plan, a comprehensive plan or set of plans for the future physical development and improvement of the municipality in a systematic and orderly manner, based primarily upon public utility, convenience, and general welfare:

(b.) From time to time, as development progresses or changed conditions demand, to make additions and extensions to and alterations in the official town plan:

(c.) To prepare specific plans for public improvements consistent with the official town plan:

(d.) To prepare plans for the development of harbour and railway and rapid-transit and street-railway facilities, with a view to the correlation of such development with the official town plan, and to recommend plans so prepared to any Railway Board or public authority having jurisdiction in the matter, and to any railway or other company concerned therewith, and to use all lawful measures to secure the adoption of such plans and the due co-ordination of terminal, transportation, and other facilities of commerce and traffic within and about the municipality:

(e.) To prepare and designate the boundaries of the districts which the Council is hereinafter authorized to create, defining the use of the lands in such districts, the character of the buildings to be erected therein, the height of such buildings, and the density and space about them, and appropriate regulations to be enforced therein:

(f.) To consider any matters dealing with the physical development of the municipality which it may deem expedient.

4. Upon completion of any plan or set of plans prepared for the purpose of the official town plan, accompanied with such explanatory memoranda and specifications or books of reference as may serve to elucidate and clearly define the scope and objects of this plan or set of plans, which accompanying documents shall be read with and form a part of the plan or set of plans, the Council shall take same into consideration, and when found satisfactory shall approve the plan by resolution.

5. Upon such approval the original and duplicate plans shall be impressed with the seal of the municipality and dated and signed by the Municipal Clerk, and the same shall then constitute and be known as the official town plan. The procedure set out in this and