6. The secretary treasurer shall be the clerk of the court Secretary to be held by the judge for hearing the appeals and may issue be clerk of subpoenas for the attendance of witnesses and the production of documents at said court;

treasurer to

court

determina

7. At the court so holden the judge shall hear the appeals Hearing and and may adjourn the hearing from time to time and defer tion of judgment thereon at his pleasure but all appeals shall be appeals determined before the first day of September; all deferred judgments shall be in writing and when given shall be filed with the secretary treasurer;

8. At the court to be holden by the judge to hear the appeals the person having charge of the assessment roll passed by the court of revision shall appear and produce such roll and all papers and writings in his custody connected with the matter of appeal and such roll shall be confirmed, altered or amended according to the decision of the judge if then given who shall write his initials opposite any part of the said roll in which any mistake, error or omission is corrected or supplied and if the judge reserves his judgment the secretary treasurer shall when the same is given forthwith alter and amend the roll according to the terms of the judgment and shall write his own name opposite every such alteration or correction;

powers

9. In such proceedings the judge shall possess all such Judge's powers for compelling the attendance of and for the examining on oath of all parties whether claiming or objecting or objected to and all other persons whatsoever and for the production of books, papers, rolls and documents and for the enforcement of his orders, decisions and judgments as belong to or might be exercised by a judge of the district court in respect of any civil proceeding in said court;

10. All process or other proceedings in, about or by way of Title of appeal may be entitled as follows:

In the matter of appeal from the court of revision of the

proceedings

11. The costs of any proceeding before the judge as afore- cost of said shall be paid by or apportioned between the parties in proceedings such manner as the judge thinks proper; and where costs are ordered to be paid by any party the same shall be enforced by execution to be issued as the judge may direct from the district court or in the same manner as upon an ordinary judgment for costs recovered in such court;

Taxation

Decision final

Exemptions

12. The costs chargeable or to be awarded in any case may be the costs of witnesses and of procuring their attendance and none other, the same to be taxed according to the allowance in the court for such costs; and in cases where execution issues the costs thereof as in the like court and of enforcing the same may also be collected thereunder;

13. The decision and judgment of the judge shall be final and conclusive in every case adjudicated upon. 1908, c. 17, s. 299.

TAXATION.

300. Subject to the other provisions of this Act the municipal and school taxes of the town shall be levied upon: (1) lands; (2) businesses; (3) income; and (4) special franchises. 1908, c. 17, s. 300.

301. The following property shall be exempt from taxation: 1. The interest of the Crown in any property including property held by any person in trust for the Crown;

2. Property specially exempted by law or held for the public use of the government of Saskatchewan;

3. If any property mentioned in the two preceding clauses is occupied by any person otherwise than in an official capacity the occupant shall be assessed therefor but the property itself shall not be liable;

4. A building used for church purposes and not used for any other purpose for hire or reward and the lot or lots whereon it stands not exceeding one-half acre except such part as may have any other buildings thereon;

5. The buildings and grounds not exceeding four acres of and attached to or otherwise bona fide used in connection with and for the purposes of every university, every school established under the authority of The Secondary Education Act or The School Act, every incorporated hospital and the association known as "The Young Men's.Christian Association" so long as such buildings and grounds are actually used and occupied by such institution but not if otherwise occupied;

6. The buildings and grounds exempted under the two preceding clauses shall nevertheless be liable to be assessed for local improvements;

7. All property (real and personal) belonging to the town and used only for town purposes;

8. Every public library established under The Public Libraries Act;

9. The income of every person up to the amount of $1,000; 10. Household effects of every kind (except in unlicensed hotels and restaurants), books and wearing apparel in use;

11. Grain;

12. The grounds and buildings of agricultural societies organised under The Agricultural Societies Act.

(2) Any person who is assessed and taxed in respect of land and buildings thereon and income derived from wages or salary shall be liable to pay in addition to the amount of his tax on land and buildings thereon only the amount, if any, by which his taxes on such income exceeds his taxes on land and buildings thereon. 1908, c. 17, s. 301; 1909, c. 22, s. 14.

assessment

302. Land shall be assessed at its fair actual value and Mode of buildings and improvements thereon at sixty per cent. of their actual value; in estimating its value regard shall be had to its situation and the purpose for which it is used or if sold by the present owner it could and would probably be used in the next succeeding twelve months; in case the value at which any specified land has been assessed appears to be more or less than its true value the amount of the assessment shall nevertheless not be varied on appeal unless the difference be substantial if the value at which it is assessed bears a fair and just proportion to the value at which lands in the immediate vicinity of the land in question are assessed.

(2) The mode of assessing businesses shall be as follows: The assessor shall fix a rate per square foot of the floor space (irrespective of partitions, elevators, stairways or other obstructions) of each building or part thereof used for business purposes and shall as far as he deems practicable classify the various businesses and may fix a different rate for each and in so doing may place a wholesale business in a class distinct from a retail business of otherwise the same class and may classify each building or part thereof according to the class of business carried on therein and may fix a different rate for different classes of business carried on under the same roof and for storehouses and warehouses or other like appurtenant building than that fixed for the principal building and may fix a different rate for different flats of buildings; such rate shall not exceed $8 per square foot except in case of banks, loan companies or other financial institutions in which case such rate shall not exceed $15 per square foot.

(3) Whenever it is found by the assessor that a business is being carried on either wholly or partially outside of any building he shall fix a rate per square foot of the yard space used for such business and shall as far as he deems practicable classify the various businesses and may fix a different rate. for each but such rate shall not exceed four dollars per square foot.

(4) The owner of a special franchise shall not be assessed in respect of business or income but in addition to an assess

Assessment of partners, joint

tenants, etc.

Occupant

or owner liable

Poll tax

ment on land shall be assessed for the actual cost of the plant and apparatus less a reasonable deduction for depreciation.

(5) No person who is assessed in respect of any business or special franchise shall be assessed in respect of the income derived therefrom and no person who is assessed in respect of any business or special franchise or of any income derived therefrom shall be liable to pay a license fee to the town in respect of the same business or special franchise.

(6) For the purposes of this section only the word "lands" shall not include buildings and other improvements thereon.

(7) Whenever two or more persons are as business partners, joint tenants, tenants in common or by any other kind of joint interest the owners or occupants of any land or of any building liable to taxation hereunder the name of each of such persons shall be entered on the assessment roll in respect of his share or interest of or in such land or building. 1908, c. 17, s. 302; 1909, c. 22, ss. 15, 16.

303. The occupant of any building liable to taxation under the preceding section shall be liable for the business tax aforesaid though he may also be the owner of the premises and liable as such owner to taxation on the land. 1908, c. 17, s. 303.

304. Except members of his Majesty's naval or military force on full pay or on actual service or of the Royal NorthWest Mounted Police force or of the town fire brigade every male person of the age of twenty-one years or upwards who has been a resident of the town for at least three months during the then current year prior to the thirty-first day of October and who is not assessed upon the last revised assessment roll shall be liable to pay a poll tax of $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 upon satisfying the assessor on or before the first day of July in the then current year that for a period of at least three months prior to the first day of July in the then current year he has bona fide resided in the town and during the said period has been and still is a bona fide occupant of premises therein as a tenant, lodger, employee or servant of the owner or person entitled to the possession of the premises and upon producing the receipt of the treasurer showing the payment of the sum of $5 as "householder's tax" shall be entered by the assessor upon a list to be called the "Householder's tax holder's Tax List" and shall thereupon be exempt from the payment of a poll tax for the then current year. 1908, c. 17,

House

list

s. 304.

poll tax

305. A poll tax may be collected in the same manner as Collection of other municipal taxes or may be recovered on summary con-1 viction with costs against the person neglecting or refusing to pay the same and the person appointed to collect the same may also demand the same from the employer of the person liable to pay the same and the employer shall deduct the same from the salary or wages which are then or shall first thereafter during the then current year become owing by him to the person liable to pay such poll tax and shall pay the same as soon as the amount of the tax is earned by his said employee to the person appointed to collect the same and in default may on summary conviction be ordered to pay the same together with costs and in default of payment to imprisonment not exceeding thirty days. 1908, c. 17, s. 305.

RATES.

306. The council shall in each year fix by bylaw and levy Limitations upon all the lands, businesses, income and special franchises as are assessed upon the last revised assessment roll such rate or rates as shall be sufficient to pay all the valid debts of the town falling due within the year making due allowance for the cost of collection and for the abatement and losses which may occur in the collection thereof; but the council shall not levy in any one year more than an aggregate rate of one cent on the dollar (exclusive of debenture rates, school rates and local improvement rates) upon the total value of the assessable property within the town according to the last revised assessment roll thereof. 1908, c. 17, s. 306; 1908-9, c. 15, s. 21; 1909, c. 22, s. 17.

30%. The council may pass one bylaw or several bylaws Bylaw authorising the levying and collecting of a rate or rates of so much in the dollar upon the assessed value of the assessable property in the town as shall be sufficient to raise the sum required according to such estimates. 1908, c. 17, s. 307.

308. If the amount collected falls short of the sum required Deficiency the council may direct the deficiency to be made up from any unappropriated fund belonging to the town. 1908, c. 17, s. 308.

deduction

309. If there is no unappropriated fund the deficiency Equal may be equally deducted from the sums estimated as required or from any one or more of them. 1908, c. 17, s. 309.

310. If the sums collected exceed the estimates the balance surplus shall form part of the general funds of the town and shall be at the disposal of the council unless otherwise specially appropriated; but if any portion of the amount in excess has been collected on account of a special tax upon any particular