1917 CHAPTER 17 The Patriotic Tax Act. (Assented to April 5, 1917.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: SHORT TITLE. 1. This Act may be cited as "The Patriotic Tax Act." Short title INTERPRETATION. 2. In this Act (a) "Municipality" means and includes for the purposes of this Act a city, town, village and rural municipality, and also a rural, village, or consolidated school district, and any local improvement district constituted under the provisions of The Local Improvement Act. (b) "Rateable property" means any property liable to assessment and taxation, whether rateably or on acreage basis by any such municipality defined by this Act. EXEMPTIONS. Interpretation 3. The rateable property of any person who has enlisted Exemptions for overseas military or naval service of His Majesty or his Allies shall not be liable to the patriotic tax under this Act, nor shall the rateable property of the wife or infant child of any such person be liable to the patriotic tax under this Act. PATRIOTIC TAX. 4. Every municipality as defined by this Act may levy Patriotic and collect on all rateable property, annually, during the tax continuance of the present war, a tax, to be called The Patriotic Tax, and the amount thereof may be levied and collected in the same manner in all respects as any other tax collected by the municipality. 5. The municipality may include in the general rate for Levy the year 1917 the tax under this Act, and if at the time for 1917 of the passing of this Act the municipality has fixed the Subsequent years Municipality exceeding statutory limit of taxation Grants for patriotic purposes Confirmation of grants Rebate of taxes Rebate of provincial taxes Regulations general rate for municipal purposes for 1917 a special levy may be made by the municipality for patriotic tax. 6. After the year 1917 the municipality may include the patriotic tax in the general rate for municipal purposes for the year or may make a special levy for the amount of the patriotic tax. 7. Where under any Act or Ordinance of the Province the rate of taxation in any municipality is limited to a fixed amount that amount may be exceeded for the purpose of levying the patriotic tax and this Act shall be construed as permitting a municipality to levy and collect all such taxes notwithstanding such increase in the rate of taxation. PATRIOTIC GRANTS. 8. All taxes levied and collected under this Act shall form a patriotic fund under the control of the municipality and shall be paid by the municipality to the Canadian Patriotic Fund in Alberta. 9. Every municipality shall have, and shall be deemed always to have had, the power to make a grant out of its general revenue to the Canadian Patriotic Fund; and all such grants are hereby confirmed and declared to be valid and binding and within the powers of every municipality as defined by this Act. REBATE OF TAXES. 10. Every municipality is hereby authorized to remit or rebate, in whole or in part, at its discretion, any tax of whatsoever nature or kind leviable, during the war, by the municipality against the property of any person who has enlisted for overseas military or naval service of His Majesty or his Allies; provided that no rebate or remission by any municipality of any hail insurance tax shall be granted in respect of any land under crop. 11. The Lieutenant Governor in Council is hereby authorized to rebate or remit, in whole or in part, any wild land tax, educational tax, or large local improvement tax leviable during the war, by the province against the property of any person who has enlisted for overseas military or naval service of His Majesty or his Allies. REGULATIONS. 12. The Lieutenant Governor in Council may prescribe such forms and may make such rules and regulations as may be deemed necessary or advisable for the full and proper carrying out of this Act. 1917 CHAPTER 18. An Act to incorporate War Veterans' Association. (Assented to April 5, 1917.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. In this Act, unless the context otherwise requires1. The term "veteran" shall mean and include the following persons: (a) Persons who have enlisted in the Naval or Military Forces of His Majesty or any of His Allies for the purpose of engaging in the European War, and who landed in France or other country outside of the United Kingdom in whicn actual hostilities have been or are being carried on, and have subsequently returned to Canada and have obtained honourable discharge. (b) Reservists of the Naval or Military Forces of His Majesty or any of His Allies who engaged in the European War and who landed in France or other country outside the United Kingdom in which actual hostilities have been or are being carried on, and have subsequently returned to Canada, and have obtained honourable discharge. (c) Persons who enlisted in the Naval or Military Forces of His Majesty or any of His Allies for the purpose of engaging in the European War, and who have landed in the United Kingdom, but who did not have an opportunity of proceeding to a seat of hostilities through accident, sickness or otherwise and have subsequently returned to Canada and have obtained honourable discharge. (d) Persons who in the Naval or Military Forces of His Majesty engaged in any war or campaign in which the British Empire, or any portion of it was engaged previous to the European War and obtained honourable discharge. 2. The term "association" shall mean any war veterans' association as established under this Act. 2. Any ten or more veterans may organize an association under the provisions of this Act by filing in the office of the Provincial Secretary a memorandum of association in form A in the schedule hereto duly executed by each of the veterans desiring to organize such association. 3. The persons entitled to be members of the association shall be veterans to be chosen by ballot or in such manner as shall be provided by the constitution, rules and regulations of the association, provided however, that persons other than veterans may be honorary members of the association upon such terms and conditions as shall be fixed by such constitution, rules and regulations, but shall not be entitled to take any part in the management of the association or its affairs. 4. The Provincial Secretary upon being satisfied that the applicants are veterans and that the memorandum of association has been duly executed by the parties purporting to sign the same shall issue and forward by post or delivery to the secretary of the association a certificate of incorporation under his hand and seal. 5. Upon the issue of such certificate of incorporation the said veterans and such other veterans as thereafter shall become members of the said association shall thereby become a body corporate and politic in deed and in name and by the name designated in the memorandum of association, or such other name as shall be designated by the Provincial Secretary shall have power from time to time and at all times hereafter to acquire by purchase, lease, gift, bequest or devise any real or personal property and the same to hold, possess, and enjoy for the use of the said corporation, and the same to sell, alienate exchange or otherwise dispose of or encumber, and to lend money belonging to the association to the individual members of the association upon such security as may be deemed advisable, or to expend money belonging to the association to relieve the distress of any member, or his wife or family, and by the same name shall and may be able and capable to sue and be sued, implead in and be impleaded, answer and be answered unto in any matter, cause or action in any court of law or equity whatsoever. 6. The first provisional officers of the association shall consist of the president, vice-president, secretary-treasurer and such members as may be chosen to form, together with the president, vice-president and secretary-treasurer, an executive committee, and shall be chosen by the veterans applying for incorporation under the provisions of this Act, and shall be named in the memorandum of association, and such provisional officers shall hold office until the first meeting of the association for the election of officers, and until their successors are elected. 7. It shall be the duty of the provisional officers to call a meeting of the members of the association for the purpose of electing officers, such meeting to be held at some convenient place not later than twelve months from the date of the issue of the certificate of incorporation, and due notice of such meeting shall be given to each member by post addressed to his last known place of abode, and thereafter it shall be the duty of the officers of the association in like manner to call the annual meeting for the election of officers, so that at no time shall more than fourteen months elapse between the annual meetings for the election of officers. 8. The constitution, rules and regulations touching the administration of the said corporation shall be formulated at a general meeting thereof, called for that purpose, and of which at least ten days' notice shall be given by public advertisement or otherwise, to all the members thereof; and the constitution, rules and regulations then adopted shall have full force and effect in so far as the same shall not be inconsistent with the laws in force in the Province of Alberta and the provisions of this Act: Provided always that the said corporation may, from time to time, alter, repeal and change such constitution, rules and regulations in the manner herein provided. 9. The said corporation may from time to time borrow money for the purposes of the corporation at such rate of interest and upon such terms as they may deem proper; and may for such purpose make, execute or issue any mortgages, bonds or debentures, stock or other instruments, under the seal of the said corporation, which bonds or debentures or stock shall operate subject to any mortgage given in part payment of the purchase money of real property acquired for a site for the association buildings or of the erection of such buildings and appurtenances thereto, as mortgages and charges against the lands and effects of the said corporation without registration; and each holder of any of the said debentures or bonds issued under the provisions of this section shall be deemed to be a mortgagee and encumbrancer pro rata with the other holders thereof upon any interest in any real estate held by the said corporation, and also upon any such interest in any policy or policies of insurance against loss or damage by fire effected upon the buildings owned by the corporation. 10. Any such mortgage, bond, debenture, stock or other instrument shall be signed by the president of the said corporation and countersigned by the secretary. 11. The moneys authorized to be raised under the provisions of section 8 of this Act shall be applied exclusively in the purchase of a site for the association buildings, and |