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1925-26, c. 18, amended

Section 2 amended

Section 23 amended

Section 43 amended

Section 99 amended

Section 102 amended

Section 214 amended

H

1927

CHAPTER 23

An Act to amend The City Act, 1926.

[Assented to March 3, 1927.]

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

1. The City Act, 1926, is amended in the manner hereinafter set forth.

2. Paragraph 11 of section 2 is amended by adding thereto the words "as well as the value of living and residential allowances."

3. Section 23 is amended by inserting after the word "Act" in the fifth line the words "or The Controverted Municipal Elections Act."

4. Subsection (3) of section 43 is repealed and the following substituted therefor:

"(3) The council may also by resolution authorise the treasurer alone to sign and issue cheques for refunds of electric light and power deposits.

"(4) The authority given by a resolution under subsection (2) or subsection (3) shall be considered a continuing authority until the resolution is rescinded."

5. Clause (ƒ) of subsection (1) of section 99 is repealed and the following substituted therefor:

"(f) the name of every corporation not exempt from taxation which is assessed upon the last revised assessment roll as the owner of real property."

6. Section 102 is amended by striking out the words "make oath and say" in the first paragraph of the form therein contained and substituting "do hereby solemnly declare."

7.-(1) Section 214 is amended in the manner hereinafter set forth.

(2) The following is inserted after paragraph 35:

"35a. Giving to fire department apparatus the right of way, notwithstanding anything in The Vehicles Act and subject to such regulations as may be deemed advisable."

(3) Paragraph 50 is amended by inserting after "lands" in the first line the words "whether otherwise exempt from taxation or not."

(4) Paragraph 77 is amended by inserting after "pawnshops" in the first line the words "dealers in junk."

(5) Paragraph 78 is amended by inserting at the beginning of the first line the words "Subject to the provisions of section 274."

amended

8. (1) Subsection (8) of section 217 is amended by Section 217 inserting after "barbers' shops" in the third and fourth lines the words "which shall include ladies' hair-dressing, manicuring or beauty parlors.

(2) The said section 217 is further amended by adding thereto the following subsection:

"(11) When a bylaw has been passed requiring any class of shops in which goods are offered for sale to be closed during certain hours on any day of the week, the kind of goods ordinarily sold in shops of that class shall not be offered for sale by public auction during the hours. when such shops are required to be closed, but this shall not apply to used or second-hand goods."

9. Subsection (1) of section 266 is repealed and the Section 266 following substituted therefor:

"(1) The council shall appoint such inspectors as may be required to carry out and enforce the provisions of The Noxious Weeds Act within the city and shall clearly define the territory of each such inspector so that every part of the city shall be covered; and every inspector so appointed shall have all the power and shall perform all the duties of an inspector appointed in accordance with the provisions of the said Act, and shall be paid such remuneration as the council may fix."

amended

amended

10. Subsection (1) of section 268 is amended by in- Section 268 serting the word "urban" before "municipalities" in the third line.

11. The following is inserted after section 268:

New section

268a

tuberculosis

"268a. The council shall make an annual grant of Grant to Antiten cents per head of the population, as shown by the League last Dominion census, to the Saskatchewan Anti-tuberculosis League, to be forwarded to the treasurer of the league not later than the thirty-first day of December

Section 269 amended

Section 270 amended

Section 299 amended

Section 354 amended

Section 382 amended

Section 403 amended

Section 433 amended

in each year.
On receipt of the amount of the grant
the treasurer shall place it in a special trust account, to be
expended for the care and treatment of indigent patients
from any municipality which has entered into an agree-
ment under section 268."

12. Subsection (1) of section 269 is amended by striking out "$30" in the last line and substituting "$50."

13. Clause (a) of section 270 is amended by inserting after "test" in the second line the words "all cattle within the city and."

14. Section 299 is amended by adding thereto the following subsection:

"(3) The council may also, when more than one bylaw is to be submitted to the electors, prescribe by resolution a form of ballot paper to serve for the voting on all such bylaws."

15. Subsection (4) of section 354 is repealed and the following substituted therefor:

"(4) The treasurer, on a receipt of a debenture accompanied by a transfer purporting to be signed by the owner, the signature being guaranteed by a bank, or notary public, shall register the transfer in accordance with the request, and in so doing, neither the treasurer nor the city shall incur liability to the true owner for any loss caused by the transfer, in case the transfer was not signed by him."

16. Subsection (2) of section 382 is amended by inserting before "bill" in the fourth line the word "note.

17. Subsection (2) of section 403 is amended by inserting the word "other" before "lands" in the fourth line.

18. (1) Paragraph 2 of section 433 is amended by striking out all the words after "law" in the first line.

(2) Paragraph 7 of the said section 433 is amended to read:

"7. The buildings with grounds attached, owned and occupied by a branch of The Canadian Legion of the British Empire Service League."

(3) Paragraph 13 of the said section 433 is amended to read as follows:

"13. The income of every married person, every widow or widower with children under eighteen years of age, and every unmarried person who is the sole support

of a dependent parent or parents or of a dependent brother or sister up to $3,000, to which shall be added $500 for each child under eighteen years of age who is dependent upon the taxpayer for support, and $500 for each dependent parent residing with a taxpayer who is a married person in the city, the income of every other person up to $1,000, and in all cases, in addition to any other exemption, the amount of any pension paid to a member or ex-member of His Majesty's military or naval forces or of any pension paid to a member of the forces of His Majesty's allies in the late war who is a British subject or to a dependent of any such member or exmember:

"Provided that where a husband and wife have separate incomes, the foregoing provisions shall apply to the husband's income only, but the wife's income shall also be exempt to the extent of $1,000 if husband and wife are living together, or to the extent of $3,000 if they are living apart."

(4) The amendments made by subsection (3) shall not apply to the assessment and taxation for the year 1927, but such assessment and taxation shall be governed by the law as it previously stood.

19. The following is inserted after section 439:

New section 439a

club

"439a. The council may by bylaw require that every Taxing dancing member of a dancing club, which does not charge entrance or admission fees for each dance but charges a membership fee for the year or season, shall pay a tax which may vary with the amount of the membership fee but shall not exceed 10 per cent. of such amount, and may prescribe conditions and make regulations for the levy and collection of such tax."

20. The following is inserted after section 461:

New section 461a

property when

re-assessed

"461a.-(1) If, in a city which has passed a bylaw Exempt under section 512, property exempt from taxation is sold to be sold and disposed of at any time before the first day of October in the year for which the assessment is made, so as to become liable to assessment and taxation, the assessor shall assess such property and amend the assessment roll accordingly, and he shall forthwith transmit by registered mail to the owner or other taxable person particulars of the assessment.

"(2) The taxable person may thereupon appeal to the court of revision against the assessment and in such case the proceedings upon appeal and the duties and powers of the court of revision, of the assessor and of the clerk, shall be the same, as nearly as may be, as in the case of other appeals against assessments.

Section 486 amended

New section 552a

Watermains

Coming into force

"(3) Immediately after such assessment is made the assessor shall place the same on the tax roll at the end thereof and shall rate the same at the same ratio as the rest of the roll making allowance for the portion of the year during which the property was exempt from taxation; and the rates shall be collectible in the same manner as other taxes.

21. Subsection (1) of section 486 is amended by striking out the last four words and substituting the words Amounts so added shall form part of the taxes."

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22. The following is inserted after section 552:

"552a. (1) Where a city has, previously to the first day of January, 1927, laid watermains at the expense of the corporation at large, the council may pass bylaws for assessing upon the lots abutting directly upon the work, according to their respective frontages, a special annual rate.

"(2) If a bylaw has been passed under section 537, the uniform frontage rate thereby fixed shall be the rate imposed under subsection (1).

"(3) Where no bylaw has been passed under section 537, the special rate shall be such sum per foot frontage as would have been assessed if the work had been originally constructed under this Part and a bylaw had been passed for raising the necessary amount by the issue and sale of debentures providing for repayment of the principal sum borrowed in thirty years from the first day of July of the year in which the work was constructed; such sum per foot frontage to be evidenced by a certificate of the city engineer.

"(4) The special rate shall be assessed against the abutting properties only for so many years as remain unexpired of the said period of thirty years.

"(5) The provisions of this part shall apply to the special rate in so far as applicable."

23. This Act shall come into force on the first day of May, 1927.

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