Section 12 amended 1903 (Second session) CHAPTER 4 An Ordinance to amend Chapter 7 of the Ordinances of 1901, intituled "An Ordinance respecting Steam Boilers." THE [Assented to November 21, 1903]. HE Lieutenant Governor by and with the advice and consent of the Legislative Assembly of the Territories enacts as follows: 1. Section 12 of The Steam Boilers Ordinance 1901, is hereby amended by adding thereto the following subsection : "(4) Such inspection certificate shall be prima facie evidence of the due inspection of the boiler and of its fitness to be operated and the possession of such certificate shall authorise the operation of such boiler from the date of such certificate until its inspection in the next following year." New section 29 2. Section 29 of the said Ordinance is hereby repealed and the following substituted therefor : Provisional certificate "29. Any person on application and upon showing to the satisfaction of the commissioner that he has been engaged in the operation of a steam boiler or boilers for at least two years before the date of his application and upon producing a certificate of uniform good conduct and sobriety from the owner or owners by whom he has been employed or from some other reliable person or upon producing satisfactory evidence that he has had at least one year's experience in the operation of a steam boiler or boilers and a certificate of an inspector certifying that he has been examined in the theory and practice of operating a steam boiler and found duly qualified may upon payment of a fee of $3 be granted a provisional certificate of qualification valid for a period of one year from the date thereof. (2) The commissioner may upon the recommendation of an inspector and upon payment of the fee of $3 grant a second provisional certificate valid for a period of one year from its date to any person who has submitted to an examination in accordance with the provisions of section 31 but has failed to receive from such inspector a recommendation for a final certificate of qualification but no further or other provisional certificate shall be granted." 1903 (Second session) CHAPTER 5 An Ordinance to provide for the Payment of Succession Duties in certain cases. [Assented to November 21, 1903.] HE Lieutenant Governor by and with the advice and consent of the Legislative Assembly of the Territories enacts as follows: 1. This Ordinance may be cited as "The Succession Duty Short title Ordinance." 2. This Ordinance shall apply to the estates of persons Application dying after it comes into effect. 3. In this Ordinance and any regulations passed thereunder Interpretation unless the context otherwise requires: 1. The word " property" includes real and personal property Property of every description and wheresoever situate and every estate or interest therein capable of being devised or bequeathed by will or of passing on the death of the owner to his heirs or personal representatives; value 2. The expression "aggregate value" means the value of the Aggregate property before any debts or other allowances or exemptions are deducted therefrom and for the purposes of subsections 3, 4 and 5 of section 5 includes property outside of the Territories; 3. The expression "dutiable value" means the value of the Dutiable value property after the debts or other allowances or exemptions authorised by this Ordinance are deducted and in determining the dutiable value of the estate of a deceased the value shall be taken as at the date of the death of the deceased and allowance shall be made for reasonable funeral expenses and for debts and incumbrances which shall be deducted from the value of the property but no allowance shall be made (a) For debts incurred by the deceased or incumbrances (b) For any debt in respect whereof there is a right to Court Judge To what does not apply Property in respect of which estate liable to succession duty Property in or out of the Territories Property voluntarily transferred in contemplation of death (c) More than once for the same debt or incumbrance charged upon different portions of the estate; or (d) For the expenses of administration except the expenses of procuring letters probate or letters of administration; or (e) For the expenses of the execution of any trust created by the will of a testator. 4. "Court" shall mean the Supreme Court of the NorthWest Territories; 5. "Judge" shall mean a judge of the said court. 4. This Ordinance shall not apply as respects the payment of duty: 1. To any estate the value of which after the allowances authorised by this Ordinance does not exceed five thousand dollars; nor 2. To any estate in respect of property passing by will or intestacy or otherwise to or for the use of the father, mother, brother, sister, husband, wife, child, grandchild, daughter-in-law or son-in-law of the deceased or to any person or persons adopted before the age of twelve years by the deceased as his child or children or to any person to whom deceased for not less than ten years prior to his death stood in the acknowledged relation of parent where the aggregate value of the property of the deceased does not exceed twenty-five thousand dollars. 5. Save as aforesaid the estate of any person dying after the coming into force of this Ordinance who at the time of his death was domiciled in the Territories or who being domiciled elsewhere died leaving property in the Territories shall be subject to a succession duty to be paid for the use of the Territories and for the purpose of ascertaining the amount of such duty the classes of property hereinafter enumerated shall be deemed to be part of the estate of the deceased : (a) All property situate within the Territories and any interest therein or income therefrom whether the deceased person owning or being entitled to such property was at the time of his death domiciled in the Territories or elsewhere and where the deceased at the time of his death was domiciled in the Territories all movable or personal property locally situate without the Territories and any interest therein; (b) All property situate as aforesaid or any interest therein or income therefrom which shall be voluntarily transferred by transfer made in contemplation of the death of the transferor or intended to take effect in possession or enjoyment after such death to any person in trust or otherwise or by reason of which transfer any person shall become beneficially entitled in possession or expectancy to any property or the income thereof; or voluntary within twelve transferred by himself jointly (c) Any property taken as donatio mortis causa or under Donationes a disposition purporting to operate as an immediate mortis causa gift inter vivos whether by way of transfer, delivery, dispositions declaration of trust, or otherwise, which shall not months of have been bona fide made twelve months before the death death of deceased including property taken under any gift, whenever made, of which property bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise; (d) Any property which a person having been absolutely Property entitled thereto has caused or may cause to be trans- owner to ferred to or vested in himself and any other person with some jointly whether by disposition or otherwise, so that other person the beneficial interest therein or in some part thereof passes or accrues by survivorship on his death to such other person including also any purchase or investment effected by the person who was absolutely entitled to the property either by himself alone or in concert or by arrangement with any other person; (e) Any property passing under any past or future settle- Property ment including any trust whether expressed in passing under writing or otherwise, and if contained in a deed or other instrument effecting a settlement, whether such deed or other instrument was made for valuable consideration or not as between the settlor and any other person made by deed or other instrument not taking effect as a will whereby an interest in such property or the proceeds of sale thereof for life or any other period determinable by reference to death is reserved either expressly or by implication to the settlor, or whereby the settlor may have reserved to himself the right by the exercise of any power to restore to himself, or to reclaim the absolute interest in such property or the proceeds of sale thereof, or to otherwise resettle the same or any part thereof; settlement (J) Any annuity or other interest purchased or provided Annuities, etc either by any person alone or in concert or by arrangement with any other person to the extent of the beneficial interest accruing or arising by survivorship or otherwise on the death of the deceased; which (g) Any property of which a person was at the time of Property of his death competent to dispose; and a person shall be deceased was deemed competent to dispose of property if he has competent to dispose liable such an estate or interest therein or such general or to duty limited power as would if he were sui juris enable him to dispose of the property as he thinks fit or to dispose of the same for the benefit of his children or some of them, whether the power is exercisable by instrument inter vivos or by will or both including Particular descriptions not to affect general words Amount of duty the power exercisable by a tenant in tail whether in possession or not but exclusive of any power exercisable in a fiduciary capacity under a disposition not made by himself or as mortgagee. A disposition taking effect out of the interest of the person so dying shall be deemed to have been made by him whether the concurrence of any other person was or was not required. Money which a person has a general power to charge on property shall be deemed to be property of which he has the power to dispose. (2) The descriptions of properties in clauses (r), (d), (e), (ƒ) and (g) shall not be construed to restrict the generality of the descriptions contained in clauses (a) and (b). (3) Where the aggregate value of the property of the deceased exceeds $25,000 so much thereof as passes by will. intestacy or otherwise to or for the benefit of any one or more of the persons enumerated in clause 2 of section 4 shall be subject to a duty as follows: Upon the value up to $100,000 at the rate of $1.50 for every $100 of value of the whole property in excess of $25,000; Where the value exceeds $100,000 but does not exceed $200,000 at the rate of $2.50 for every $100 of value of the whole property in excess of $25,000; Where the value exceeds $200,000 at the rate of $5.00 for every $100 of value of the whole property in excess of $25,000. (4) Where the aggregate value of the property of the deceased exceeds $5,000 so much thereof as passes by will intestacy or otherwise to the grandfather, or grandmother or any other lineal ancestor of the deceased except the father or mother or to any descendant of a brother or sister of the deceased or to a brother or sister of the father or mother of the deceased or to any descendant of such last mentioned brother or sister shall be subject to a duty of $5 for every $100 of the value in excess of $5,000. (5) Where the aggregate value of the property of the deceased exceeds $5,000 so much thereof as passes to or for the benefit of any person in any other degree of collateral consanguinity to the deceased than is above described or to or for the benefit of any stranger in blood to the deceased save as herein before provided for shall be subject to a duty of $10 for every $100 of the value in excess of $5,000. (6) No duty shall however be imposed on any estate in respect of any property which, being all of the property passing to one person, when such person is one of the persons enumerated in clause 2 of section 4, does not exceed $5,000 and in any other case does not exceed $200. (7) If any legacy or succession duty has been paid on any movable or personal property locally situate without the Territories elsewhere than in the Territories no further duty in respect of it shall be imposed beyond the amount, if any, for which the estate would be liable in respect of such property in excess of the amount so paid. |