BILL No. 49 of 1921.

An Act to amend The Wild Lands Tax Ad. (Assented to ' 1921.) HIS MAJESTY, by and with the advic~ and consent of the Legislative A&S!embly of the Province of Alberta, enacts as follows: 1.

Section of The Wild Lands Tax Act, being;

chapter of the Statutes of Alberta, 1914, is amended- (

a) As to paragraph thereof by inserting 1;he words "or lessee at a rack rent" after the word "owner" wher~ it appears therein; (

b) As to paragraph thereof by striking out the words "and in the same assessment district"; (

c) As to paragraph thereof by striking out the same, and inserting in lieu thereof the followin:g: "21. Every quarter

section of land upon which active mining operations are carried on together with not more than three quarter sections contiguous thereto· if owned by the same person as the first mentioned quarter section." (

d) By inserting as paragraph thereof the Jrollowing: "22. Where any corporation or person has, for the pur­ pose of irrigating land owned by it or him, actually ex­ pended upon the construction of irrigation works a sum of money at least equal to that obtained by multiplying fifteen dollars by the number of acres of such land capable of being beneficially irrigated and intended to be irrigated by such works, then every quarter

section included in such land, if a fourth part of such quarter

section is capable of beneficial irrigation, shall be exempt from the payment of the wild lands tax: "Provided that there shall be no exemption under this paragraph in respect of any land sold or agreed to be sold by such corporation or person, nor in respect of any land after the said irrigation works have been constructed, nor in respect of any land after the last day of December, 1924."

Section 3a of the said Act is hereby struck out.

Section 3b of the said Act is amended­ (

a) By changing the number thereof to 4; 2 (

b) By striking out the word incidence" where it occurs therein; (

c) By striking out all words after the words "The Municipal District Act," and insertin1~ in lieu thereof the words "and The Tax Recove1ry Act"; (

d) By adding as a proviso thereto the following: "Provided that in any year an appeal may be made in respect of the wild lands tax under the provisions of any such Act." 4. Sections 3c and 3d of the said Act are renumbered as Sections and respectively. 6. Sections to 38b, inclusive, of the said Act are hereby struck out, together with the captions thereto. 6.

Section is added to the said Act as follows: "7. The authority to levw and collect the tax hereby imposed in the case of land situated in any improvement district shall vest in the Department of Municipal Affairs, and the method of assessment, collection and enforcement of the tax against wild lands within the meaning of this Act shall follow and be regulated by the provisions of The Improvement District Act and The Tax Recovery Act: "Provided that in any· year an appeal may be made in respect of the wild lands tax under the provisions of any such Act." 7.

Section of the said Act is amended by changing the n1,1mber thereof to S.. 8~

Section of the said Act is amended­ (

a) By changing the number thereof to 9; (

b) By striking out the words "may appoint auditors and inspectors under this Act," and inserting in lieu thereof the words "may appoint auditors, inspectors and such other persons as may be necessary to carry out the provisions of this Act." 9.

Section of the said Act is hereby struck out. 10.

Section of the said Act is amended by changing the number thereof to 10. 11.

Section o:f the said Act is amended­ (

a) By changing the number thereof to 11; (

b) As to paragraph thereof by adding thereto the following: "and the inhabitant occupier of any land exempt from t&.xation by the province, or if there is no such inhabitant occupier, then the person ·entitled to the possession of such land." No. 49. FOURTH SESSION FOURTH LEGISLATURE GEORGE V BILL

An Act to amend The Wild Lands Tax Act. Received and read the First time ........ : ........ . Second time ............... . Third time ................ . HoN. C. R. MITCHELL. EDMONTON: J. W. JE:rnln, KINo'& l'RINTJ:R. A.D.19Zl Title: 1921 (4th, 4th) Bill 49,

An Act to amend The Wild Lands Tax Act