"(3) In case a municipality borrows moneys on behalf of a school district as provided in this section it shall not be lawful for such school district to contract directly or indirectly any other indebtedness by way of temporary loan during the current year." 3. The said Act is hereby amended by adding immediately after section 299 thereof the following sections: "299a. All taxes levied and collected by the municipality New s. 299a for or on behalf of any school district or school districts shall be kept in a separate account and deposited in a chartered bank to the credit of a trust fund to be styled 'The School Taxes Trust Fund.' "2996. At every regular meeting of the council it shall New s. 2996 be the duty of the secretary treasurer to submit a statement showing the amount in such trust fund standing to the credit of I each of the school districts concerned and the council shall thereupon authorise the secretary treasurer to issue a check within fifteen days from the date of such meeting in payment to the several school districts concerned of the amounts standing respectively to their credit: "Provided that in case the municipality has advanced amounts to any school district as provided for in sections 227 or 311 hereof the provisions of this section will apply only inso far as the taxes collected for the school district are in excess of any amount advanced in lieu of collection of school taxes. "299c. It shall be unlawful for the council of any munici- New s. 299c pality to expend or use for any municipal purposes any taxes collected by or on behalf of a school district or under the provisions of The Supplementary Revenue Act." 4. The said Act is hereby amended by inserting immediately after section 323 thereof the following sections: SURTAX PROVISIONS. "323a. In section 323a to section 323i hereof unless a New s. 323a contrary intention appears the expression: 'land under cultivation' shall mean and include all lands improved for any agricultural purposes such as cropped, ploughed, summer fallowed and garden land, fenced hay lands from which hay is cut annually and fenced lands actually used for pastures. "323b. In addition to the tax assessed under the provisions New s. 323b of section 252 hereof it shall be the duty of the council of every rural municipality and it shall have power to annually assess, levy and collect a tax of six and one-quarter cents per acre hereinafter called a 'surtax' on all lands within the municipality made subject to the same as hereinafter set forth, provided however that the said assessment and levy shall first be made during the year 1914. New s. 323c New s. 323d New s. 323e '323c. For the purpose of securing the information necessary to enable the assessor of the municipality to prepare a surtax roll as hereinafter provided the secretary treasurer of the municipality shall annually during the month of October commencing with the year 1913 transmit to the owner or occupant of every parcel of land assessed by the municipality as shown by the assessment roll for the current year a statement to be filled in by such owner or occupant which statement shall be in such form as is prescribed by the minister. "(2) Upon receipt of such statement it shall be the duty of the person to whom it is directed to faithfully and correctly enter therein the information desired respecting his land whereupon he shall sign the same in the presence of a witness and return it by post to the secretary treasurer not later than the fifteenth day of December. "(3) In case any owner or occupant in filling said statement makes therein any false declaration or statement of fact concerning the particulars required respecting his land such owner or occupant shall be liable on summary conviction to a fine not exceeding $100 and costs. "(4) All such statements when received shall be filed by the secretary for the use of the assessor of the municipality: "Provided that in case any owner or occupant of any land fails, neglects or refuses to transmit to the secretary treasurer the said statement or in case such statement as received by the secretary treasurer is incomplete in any essential particular the assessor shall include the land of such owner or occupant in the surtax roll and such land shall be subject to the surtax unless it is struck from the roll as hereinafter provided; "And provided further that all land held under lease from the Crown for grazing purposes shall be exempt from being included in the said surtax roll. 323d. In the year 1914 and annually thereafter the assessor shall prepare a separate assessment roll to be known as the surtax roll which shall include all lands within the municipality subject to a surtax as hereinafter provided and such roll shall be in such form as is prescribed by the minister. "323e. The lands to be included in the surtax roll and to be subject to the said surtax shall be: "1. The land of any owner or occupant not exceeding 320 acres which has less than one-quarter of its area under cultivation unless such owner or occupant is an actual resident upon the said land; "2. The land of any owner or occupant exceeding 320 acres but not greater than 640 acres which has less than onequarter of its area under cultivation; "3. The land of any owner or occupant exceeding 640 acres but not greater than 1,280 acres which has less than one-half of its area under cultivation; "4. The land of any owner or occupant exceeding 1,280 acres but not greater than 1,920 acres which has less than onehalf of its area under cultivation; "5. The land of any owner or occupant exceeding 1,920 acres. "323f. In case any owner or occupant fails, neglects or New s. 323f refuses to fill in and return within the time prescribed the statement referred to in section 323c hereof and by reason of such failure, neglect or refusal his land is included in the said surtax roll he may have the same struck therefrom by appearing at a meeting of the council by himself or through an agent and satisfying the council that the said lands should not have been included in the said roll. (2) Any amendment or alteration made in the said roll in pursuance of the provisions of this section shall be initialed by the secretary treasurer and reeve of the municipality. "323g. A copy of the surtax roll shall be posted in the New s. 323g office of the secretary treasurer and shall be available for inspection and examination in the same manner and at the same time as the assessment roll of the municipality. "323h. The surtax roll shall contain a column in which shall New s. 323h be entered the amount of the surtax levied on the lands enumerated and described in the said roll and notice of the said tax shall be given in the ordinary tax notice of the municipality a column being provided for this purpose. "323i. Except as herein provided all the provisions of New s. 323i The Rural Municipality Act respecting the assessment, levy and collection of municipal taxes including penalties for nonpayment of taxes and provisions for enforcing payment of same shall mutatis mutandis apply to the said surtax in the same manner and to the same extent as if the said surtax were part of the general municipal levy and for these purposes the said surtax roll shall be deemed to be and taken as a part of the assessment and tax roll of the municipality. Short title 1912-13 CHAPTER 32 An Act respecting Local Improvement Districts. [Assented to January 3, 1913.] IS Majesty by and with the advice and consent of the SHORT TITLE. 1. This Act may be cited as "The Local Improvements Act of 1912." INTERPRETATION. nterpre ation 2. In this Act unless the context otherwise requires the expression: 1. "Minister" means the minister of municipal affairs for Saskatchewan; 2. "Department" means the department of municipal affairs for Saskatchewan; 3. "District" means a district constituted under the provisions of this Act; 4. "Owner" includes any person who has any right, title or estate whatsoever or any interest other than that of a mere occupant in any land; 5. "Occupant" includes the inhabitant occupier of any land or if there be no inhabitant occupier the person entitled to the possession thereof and a leaseholder or holder under agreement of sale and any person having or enjoying in any way or for any purpose whatsoever the use of land; 6. "Resident" means any owner or occupant of land over eighteen years of age residing in any area proposed to be organised or established as a district; 7. "Taxable person" means any person who may be taxed in respect of ownership or occupancy of land; 8. "Land," "lands" or "real property" includes lands, tenements and hereditaments of any estate or interest therein; 9. "Public notice" or "published" means a notice published in some newspaper issued in or near the area within which notice is to be given or by written or printed placards containing the notice affixed to public places within the area; in cases where notice is required to be given of any document or its contents it shall be sufficient if the notice sets forth the object, purport or general effect of the document; 10. "Prescribed" means prescribed under or by this Act or by any regulation or resolution made under its authority; 11. "Gazetted" means published in The Saskatchewan Gazette; 12. "Person" includes corporations, joint stock companies and partnerships; 13. "Year" means the calendar year. invalid for 3. No order purporting to be made under this Act shall be Order not deemed invalid on account of any failure of any of the conditions irregularity or any noncompliance with any of the matters required by this Act as preliminary to such order; and no misnomer, inaccurate description or omission in any such order shall in any wise suspend or impair the operation of this Act with respect to the matter or thing so misnamed, misdescribed or omitted. 4. For the purposes of this Act whenever any district is wholly or in part described as comprising certain townships, parts of townships or sections in accordance with the system of Dominion lands survey the boundary lines of such district shall be the posted side of the road allowance between adjoining sections or townships except in the case of correction lines where the south side of the road allowance shall be the boundary. (2) Any road allowance between an Indian reserve and a Boundary district shall be deemed to be in the district notwithstanding lines anything herein to the contrary. of district 5. The minister may by order notice of which shall be Erection published in The Saskatchewan Gazette organise and constitute as a local improvement district any portion of SaskatcheIwan not already contained in a rural municipality, village, town or city; and may designate such district by a distinctive name and number. of lands to 6. The assessment of lands in a district now or hereinafter Assessment organised and constituted under the provisions of this Act be made in shall be made as hereinafter provided in the department of department municipal affairs; and all notices of such assessment shall be issued from that department. 7. In each district the rate of assessment shall be one and Rates of' one-quarter cents per acre: Provided that in any district if the minister is satisfied that the said rate of assessment would raise a sum greater assessment |