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New subsection 386a (22)

New subsection 416 (2)

New subsection 416 (3)

(2) Subsection (22) of section 386a, as enacted by subsection (9) of section 17 of chapter 34 of the statutes of 1918-19, is repealed and the following substituted therefor:

"(22) Where a soldier has died while on active service, the benefit of this section shall accrue to his personal representatives. In such case the period of exemption shall not extend beyond the thirty-first day of December, 1919. If, in such case, the land has been sold for arrears of taxes, the purchaser shall not apply for title before the first day of January, 1921, and the land may be redeemed at any time before title has passed to the purchaser."

14.--(1) Subsection (2) of section 416 is repealed and the following substituted therefor:

"(2) The said poll tax may be collected at any time after the first day of June; but every person liable to pay a poll tax, and any of the persons hereinbefore excepted, and every woman who is not assessed upon the last revised assessment roll, upon satisfying the assessor on or before the fifteenth day of July in the then current year that for a period of at least three months prior to the first day of July he or she has bona fide resided in the city, and that during the said period he or she has been and still is a bona fide occupant of premises therein as a 'tenant' of the owner of the said premises at a rental which would amount to at least ninety dollars annually, shall be entered by the assessor upon a list to be called the 'householders' list,' and shall thereupon be exempt from the payment of a poll tax for the then current

year:

"Provided, however, that every tenant of a separate portion of a house shall be deemed, but a boarder or lodger shall not be deemed, a tenant within this Act."

(2) Subsection (3) of section 416, as enacted by section 15 of chapter 11 of the statutes of 1917, is repealed and the following substituted therefor:

"(3) The householder's wife or husband residing with him or her upon the premises in respect of which the rental is paid shall also be entered by the assessor upon the householders' list."

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CHAPTER 24

An Act to amend The Town Act.

[Assented to February 4, 1920.]

IS Majesty, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

amended

1. The Town Act, being chapter 19 of the statutes of 1916, c. 19, 1916, is amended in the manner hereinafter set forth.

amended

2. The first subsection of section 87, as enacted by Section 87 section 5 of chapter 12 of the statutes of 1917, is amended by:

(a) striking from clause (a) the words "for $200 or
upwards;"

(b) striking from clause (d) the words "and who is
resident with her husband in the town," and
substituting therefor "who is resident with her
husband in the town and who satisfies the assessor
by statutory declaration or otherwise on
before the fifteenth day of August that she is
entitled to have her name entered upon the
roll;" and

(c) adding to clause (e) the words "and who satisfies
the assessor by statutory declaration or other-
wise on or before the fifteenth day of August that
he is entitled to have his name entered upon the
roll."

amended

3. Section 90, as amended by section 6 of chapter 12 of Section 90 the statutes of 1917, is amended by striking out the words and figures "3. That the said property is of the value of $200 or more," and the words and figures "4. That I am not assessed upon the last revised assessment roll for $200 or over."

amended

4. The first seven lines of section 2004, as enacted by Section 2004 section 4 of chapter 26 of the statutes of 1917 (second session), are repealed and the following substituted therefor:

"200q. For the purpose of aiding in the establishment of a public rest and reading room in any public hotel or other place of public accommodation in a town.

New paragraph

11 of section

370

New subsection (22), section

370a.

Section 371 amended

New subsection (2), section

402

and of providing for the care of any library the council may desire to instal in such hotel or place of public accommodation the following grants or expenditures may be paid to the licensee of such hotel or place of public accommodation by the councils concerned, namely:"

5. Paragraph 11 of section 370, as enacted by section 12 of chapter 35 of the statutes of 1918-19, is repealed and the following substituted therefor:

"11. The income of every married person and of every widow or widower with children up to $1,500, and of every other person up to $1,000, and in addition thereto the amount of any pension paid to a member or ex-member of His Majesty's military or naval forces or to a dependent of any such member or ex-member."

6. Subsection (22) of section 370a, as enacted by section 13 of chapter 35 of the statutes of 1918-19, is repealed and the following substituted therefor:

"(22) Where a soldier has died while on active service, the benefit of this section shall accrue to his personal representatives. In such case the period of exemption shall not extend beyond the thirty-first day of December, 1919. If, in such case, the land has been sold for arrears of taxes, the purchaser shall not apply for title before the first day of January, 1921, and the land may be redeemed at any time before title has passed to the purchaser."

7. Section 371 is amended by inserting the words "unless the difference be substantial" immediately after the word "appeal" in the sixth line.

8. (1) Subsection (2) of section 402 is repealed and the following substituted therefor:

"(2) The said poll tax may be collected at any time after the first day of June, but every person liable to pay a poll tax, and any of the persons herein before excepted, and every woman who is not assessed upon the last revised assessment roll upon satisfying the assessor on or before the fifteenth day of July in the then current year that for a period of at least three months prior to the first day of July he or she has bona fide resided in the town, and that during the said period he or she has been and still is a bona fide occupant of premises therein as a 'tenant' of the owner of the said premises at a rental which would amount to at least ninety dollars annually,

shall be entered by the assessor upon a list to be called the 'householders' list,' and shall hereupon be exempt. from the payment of a poll tax for the then current year:

"Provided, however, that every tenant of a separate portion of a house shall be deemed, but a boarder or lodger shall not be deemed, a tenant within this Act."

(2) Subsection (3) of section 402, as enacted by section New subsection 15 of chapter 12 of the statutes of 1917, is repealed and (3), section 402, the following substituted therefor:

"(3) The householder's wife or husband residing with him or her upon the premises in respect of which the rental is paid shall also be entered by the assessor

upon the householders' list."

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