Audited return to be prima facie evidence Treasurer to collect arrears Confirmation by judge Notice of turn to the auditor of the village who upon auditing the same and upon being satisfied that the said return is correct shall indorse thereon the following statutory declaration: I, auditor of the hereby solemnly declare that I have audited the above return and that to the best of my knowledge and belief it is correct in every particular. And I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effect as if made under oath and by virtue of The Canada Evidence Act. "225. The said return as thus verified by the auditor of the village shall for all purposes be prima facie evidence of the validity of the assessment and imposition of the taxes as shown therein and that all steps and formalities prescribed by this Act have been taken and observed. "226. The treasurer shall continue to collect arrears of taxes due to the village as shown by said return and upon receipt of any such payment he shall enter in the said return the amount paid followed by his initials and the date of payment. "227. On the application in chambers of the treasurer of the village or some solicitor authorised by the council to the judge of the district within whose district the village is wholly or mainly situated such judge may appoint a time and place for the holding of a court of confirmation of the said return notice of which shall be published in every issue of The Saskatchewan Gazette for two months and once each week for at least eight weeks in such local newspaper published in the vicinity of the lands entered on the said return as shall be named by the judge. "228. A notice of the time and place fixed for confirmation of such return shall be sent by registered mail by the treasurer of the village at least sixty days prior to the time so fixed to each person who appears by the records of the proper land titles office or by the said return to have any interest in the lands mentioned in the said return in respect of which confirmation is desired and whose post office address is shown by said records or return; and such notice shall briefly describe the lands in which such person appears to have an interest and the sum required to redeem the same before confirmation and upon any application for the confirmation of such returns and the production of the same together with a statutory declaration of the treasurer shall be sufficient proof prima facie evidence of the contents of each such notice and of the persons to whom Effect of as and the address to which the same were mailed as in such declaration stated. arrears after confirmation "229. If after the date for confirmation has been fixed Payments of as provided in section 227 hereof any person interested in any date fixed for parcel of land contained in the return presented to the judge for confirmation desires to pay the taxes due upon such land as shown by the said return such person may do so on condition that he pays in addition to the said taxes the sum of two dollars for each parcel of land for costs of application to the judge and advertising and postage in connection with such proceedings; and any sums so paid shall form part of the general revenue of the village. "230. At the time and place appointed as hereinbefore Hearing of application provided the judge shall hear the application and also any objecting parties and the evidence adduced before him and thereupon adjudge and determine whether or not the taxes imposed respectively upon each lot or parcel of land included in the tax enforcement return were either wholly or in part in default and report the adjudication to the treasurer of the village and shall also confirm the said return as to those lands on which any taxes are determined to be in arrears and naming the amounts of such arrears and adding thereto a reasonable amount for the expenses of advertising together with such sums as he may fix for costs of the application; and the effect of such adjudication when registered as hereinafter provided shall be to vest in the village the said lands subject however to redemption by the owners respectively of the said lands at any time within one year from the date of the adjudication by the payment to the treasurer of the village of the amount named including expenses as aforesaid together with a redemp- redemption tion fee of $2 and in default of redemption within the said time freed from all liens, mortgages, incumbrances and charges of every nature and kind whatsoever save such as may be held by or on behalf of the Crown or the village without merger thereof. Costs of due from "(2) For the purposes of this section all taxes shall be Taxes deemed deemed to be due on the first day of January of the calendar January 1 year within which they are imposed. "(3) In the event of any person successfully opposing confirmation of the said return as to the land in which he is interested the judge may order an allowance to him as witness fees to be paid by the village. of confirmation "(4) A copy of such adjudication certified by the treasurer Registration shall be forwarded by registered mail to the registrar of land titles of the land registration district in which the lands named in the adjudication or any of them are situated; and it shall be the duty of the registrar to register the same against the lands therein named. Copy to be sent to all interested persons Notice of forfeiture to be published Payment of taxes after confirmation Forms "(5) A copy of such adjudication shall also be sent by registered mail to the persons to whom by section 228 hereof notice of the time and place fixed for confirmation of the return is required to be sent and such persons or any of them shall be entitled to redeem the lands as hereinafter provided. "(6) The treasurer of the village shall after the expiration of ten months and before the expiration of eleven months from the date of such adjudication cause to be published in The Saskatchewan Gazette a notice stating that the land named therein has been forfeited for nonpayment of taxes and stating the time at which the period of redemption provided by law will expire. "231. When the taxes on any parcel of land together with the expenses and redemption fee provided for in section 230 hereof have been paid to the treasurer within one year from the date of the said adjudication the treasurer shall issue to the person paying the taxes a certificate in the form following verified by an affidavit of attestation in the form following which certificate shall on presentation to the registrar of the land registration district in which the lands named are situated be registered by him free of charge and the said certificate when so registered shall discharge and release the said land from the said adjudication and the effect thereof. THE VILLAGE ACT. CERTIFICATE of RedemptION. "This is to certify that the following lands, viz. : as to which an adjudication under the provisions of section 230 of The Village Act bearing date the was made by his Honour day of Judge of the District Court of the Judicial District of in the Province of Saskatchewan, have been, under the provisions of the said section, redeemed and the said lands are therefore discharged and released from the said adjudication and the effect thereof. (occupation) make oath and say: 1. That I was personally present and did see is personally known to me to be the person named therein, duly sign and execute the same for the purposes named therein. 2. That the same was executed at the of in the Province of Saskatchewan, and that I am the subscribing witness thereto. Sworn before me at in the Province of Saskatchewan A J.P., Commr. or N.P. (or as the case may be). certificate of "232. If after the expiration of one year from the date of Issue of the said adjudication the taxes together with the expenses and title to the redemption fee as provided in section 231 hereof have not been village paid to the treasurer the registrar on the written application. of the treasurer shall issue a certificate of title under the provisions of The Land Titles Act in favour of the village freed from all liens, mortgages and incumbrances of every nature and kind whatsoever, save only such as may be held by or on behalf of the Crown. for school "233. So soon as the said return has been confirmed by Forfeited lands the judge as provided by section 230 hereof the treasurer of to be liable the village shall out of the general revenues of the village pay all taxes taxes levied for school purposes which are shown to be due on the several parcels of land in the said confirmed return; and thereafter while owned by the municipality each parcel of land shall be assessed in the name of the village for all taxes required to be levied as if the land were assessed to an ordinary individual. 8. Section 264 of the said Act is amended by adding thereto Section the following proviso: "Provided that the provisions of this section shall not apply to any bylaw passed under section 181 hereof." 9. Section 7 of this Act and the enactments therein contained shall come into force on the first day of January, 1914, and not earlier. 264 amended Section 2 amended Section 2 amended Section 2 amended Sections 12 to 37a repealed 1912-13 CHAPTER 30 An Act to amend The Rural Municipality Act. [Assented to January 3, 1913.] IS Majesty by and with the advice and consent of the 1. Section 2 of The Rural Municipality Act is hereby amended by striking therefrom clause 7 thereof. 2. Clause 8 of section 2 of the said Act is hereby amended by inserting immediately after the word "owner" where it occurs in the third line thereof the words "or occupant"; and by striking therefrom the words "to the municipality as shown by the said list" where they occur in the fifth line thereof and substituting therefor the words "as shown on the assessment roll of the municipality." 3. Section 2 of the said Act is hereby amended by inserting the following as clause 21 thereof: "21. "Territorial unit' means any portion of Saskatchewan included within the boundaries of a municipality proposed to be organised under this Act as shown on the map referred to in section 9 herein and not organised as a municipality and excluding therefrom the area of any city, town or village constituted therein." 4. Sections 12 to 37a inclusive of the said Act are hereby repealed and the following inserted instead thereof: New section 12 "12. The Lieutenant Governor in Council may by order constitute any territorial unit a municipality, assign a name and number thereto, divide the same into divisions as nearly as may be of uniform shape and area and assign to each division a number. New section 13 New section 14 "13. The order mentioned in the next preceding section shall take effect only on, from and after the second Monday of December next following the date of such order. "14. On, from and after the first day of January, 1913, each local improvement district in Saskatchewan shall become a rural municipality and the council of each local improvement district as elected in the year 1912 shall be and con |