BILL No. 20 of 1924.

An Act to amend the Acts and Ordinances constituting the Charter of the City of Calgary and to Validate Certain By-laws of the said City of Calgary. (Assented to , 1924)

WHEREAS the City of Calgary has prayed for certain amendments to Ordinance 33 of 1893 of the North­ West Territories and the amendments thereto; , And

whereas it is expedient to grant the prayer of the said petition; Therefore His Majesty, by and with the advice and con­ sent of the Legislative Assembly of the Province of Alberta, enacts as follows: Ordinance 33 of 1893, North-West Territories, and amend­ ments thereto, is hereby amended as follows: 1.-

(1) By amending

section 42 (

a) thereof by deleting Service tax . b may be the figures "$5" and "$100" where the same occur 111 su - graduated

section 3 of

section 42 (

a) thereof as amended, and sub- ~~o5~. $1 to stituting therefor the figures "$1" and "$250" respectively.

(2) By repealing subsection 5 (

a) of the said

section Compulsory offset against 42 (a). • other municipal

(3) By adding the following as subsection 5 (

a) thereof: taxe~ "Notwithstanding anything contained in Ordinance 33 of abolIshed 1893 of the North-West Territories, or any amendment thereto, the council may make the basis of the said tax and Basis.of . . 1 d 1 h . taxatIOn III may Impose, evy an col ect t e SaId tax, upon the wages discretion or salary likely to be paid to any person during the year in of council which the said tax is made payable by a by-law of the council, or upon the estimated income for the year in which the said tax is made so payable, or upon the wages or salary paid to any person for the year preceding the year in which the said tax is so payable or upon the income of any person for the year preceding the year in which the said tax is so payable or upon any other basis which to the council may seem proper." ( 4) By adding the following as subsection 5 (

b) thereof: "For the purposes of the said tax, the council may by by-law define the word 'income' and the tax may be payable upon income so defined." .

(5) By adding the following as subsection 5 (

c) thereof:

Council may provide for allowances. exemptions and offsets against other taxes 2 "The said tax may be imposed, levied and collected for the year 1924 and for any subsequent year."

(6) By adding the following as subsection 5 (

d) thereof: "The council may make such allowances for dependent relations, desertion or other particular domestic circum­ stances and such allowances for or total or partial offsets against other municipal taxes as to the council may seem advisable." ~:;~t~or.

(7) By adding the following as subsection 11 (

a) thereof: assessor Rnd "The city assessor the deputy assessor and all permanent clerks to take '. . oath of secrecy or temporary clerks whose duty It IS to keep a record of the ~~i~~each of returns to be made for the payment of the said tax, shall penalt!es are take an oath of secrecy in a form to be prescribed by by-law preserl bed ' before a justice of the peace and no person employed in the Clerks in charge of Service tax returns to be in separate office Penalties prescribed for failure to make returns Council may impose tax upon owners of motor­ vehicles operated within city Resident owner is defined service of the city shall communicate or allow to be com­ municated to any person not legally entitled thereto, any information obtained in respect of the said returns or allow any such person to inspect or have access to any such written statement or return furnished under the provisions of this Ordinance or of any by-law 'of the City of Calgary.

Any person violating any of the provisions of this subsection, shall, in addition to any other punishment that may be pre­ scribed by law, be liable on

summary conviction to a fine not exceeding two hundred dollars, to imprisonment for a term not exceeding six months or to both fine and imprisonment."

(8) By adding the following as subsection 11 (

b) thereof: "The clerks, permanent or temporary, charged with the keeping and examination of the said returns, shall work in a separate office or room or in a portion of a general office partitioned from the rest of tJ:te general office."

(9) By adding the following after the end of subsection 12 thereof: "And in addition thereto shall be liable to a penalty of ten dollars for each day of default; provided, however, that such penalty shall not in any case exc;eed three hundred dollars." 2.-

(1) By adding the following as

section 42 (b): "Notwithstanding anything contained in Ordinance No. 33 of 1893 of the North-West Territories and amendments thereto or 'any other Act or Ordinance, the council of the City of Calgary is hereby empowered to impose, levy and collect and make all necessary regulations by by-law, for the collection of a tax upon the resident owners of motor­ vehicles in the City of Calgary not exceeding the sum of fifteen dollars per vehicle per annum. "

(2) The term 'resident owner' shall in addition to its ordinary meaning, include any person who maintains a regu­ lar place of business in the City of Calgary and operates or causes to be operated in connection with such business, any motor-vehicle within the limits of the City of Calgary, not­ withstanding the fact that the said person, if an individual,

3 may reside outside the limits of the said city, or if a firm, partnership or corporation, has its head office outside the limits of the said city. "

(3) The fact that any person is the holder of any regis­ tration certificate or owner's license issued under the pro­ visions of The Motor Vehicles Act, shall be conclusive evi­ dence that the said person is the owner, for the purpose of this tax. "( 4) The tax referred to in subsection 1 hereof may be imposed during the year 1924 and any succeeding year. , "

(5) The tax may be graded upon a basis of weight, ~oa"b~ °ln tax horsepower, wheel-base or upon any other principle which ~~~~~[ion of the council of the City may from time to time adopt. , "

(6) The penalties for the non-payment of any tax levied ~~~~~~;':n!~~ in accordance with the foregoing provisions, shall be as pro- of tax 'b d prescrl e vided in

section 148 of Ordinance 33 of 1893 of the N orth- and remedies W t T 't' b t th 'd t t 'th t d" b for collection es errI OrIeS, U e Sal ax may no WI s an mg, e provided recovered by suit in the name of the city, as an ordinary debt from any person liable to pay the same and may also be recovered by distress and sale of any personal property belonging to such persons at any time after the said tax becomes payable, and the said tax shall, moreover, constitute a special lien on the motor-vehicle or vehicles in respect of which the tax is levied, which said lien shall have prefer- ence over all liens, charges, or claims other than those of the Crown and shall not require registration to preserve it.

"

(7) The said tax shall be collected by the person or persons appointed by the council for the purpose. "

(8) The said tax, may at the option of the council of the Ta~maYfat city, be imposed. levied and collected in addition to any tax ~gu~~lobe in or license fee imposed on the owners of motor-trucks or ~~:i~~~n to upon persons engaged in the business of motor livery or a1,dditional .. lcenses upon dealers III automobIles. "

(9) The council may provide for such exemptions from Council may the payment of the said tax as the council may deem ex- ~~~;::;~i!~~ pedient." 3.-

(1) By adding the following as

section 55 (

a) thereof: "The council may by by-law provide that if during the year ,Council may " , • Impose penalty 1924 any taxes Imposed for the saId year 1924 remaIll un- on, taxes for paid after the twentieth day of June, there shall be added ~~~~~t~~ pay thereto an additional percentage charge of not more than five per1centum of such taxes remaining unpaid and which are paid on or before the next thirty-first day of July; the said percentage shall be not more than six per centum on all such taxes paid after the said thirty-first day of July and on or before the next thirtieth day of September; the said percentage charge shall be not more than seven per centum' on all such taxes paid after the said thirtieth day of Sep- tember and on or before the next thirtieth day of November; the said percentage charge shall be not more than eight per

. Penalty may be imposed in conjunction with or as alternative to discount Arrears of taxes defined Council may make levy for subsidy to Government­ inspected Hospitals Liability for non~repair of highways removed 4 centum on all such taxes paid after the said thirtieth day of November and on or before the next thirty-first dny of December. "

(2) The powers referred to in the last preceding subsec­ tion may be exercised in any or all years subsequent to the year 1924 and in such subsequent yem' 01" yeRrs the dates of the several penalties shall be such as the Council of the City may by by-law from year,to year determine. "

(3) The power to impose a penalty as provided for in the last two preceding subsections shall be in addition to the power to allow a discount for prompt payment and may be exercised in conjunction \yith or as an alternative to the power to allow a discount. "( 4) The penalties authorized by this

section shall be in addition to the penalties authorized by

section 57 hereof. "

(5) Wherever the words 'taxes' or 'arrears of taxes' are used in this !Ordinance or in the Tax Recovery Act they shall, unless the context otherwise requires, mean and include all taxes or arrears of taxes in addition to the penalties authorized and determined by this

section and in particular, the words 'taxes or rates' used in

section 57 of this Ordinance, shall mean all taxes or rates in addition to the penalties authorized by subsections 1 and 2 of this section." 4. By repealing subsection 4 (a,) of

section 117 thereof, and substituting therefor the following: "To levy annually upon all rateable property, real or per­ sonal, on the assessment roll, a rate sufficient to pay an allowance to any Government-inspected hospital in the City of Calgary and not in excess of one dollar per day per patient for all indigent residents of the City of Calgary, as the same may be defined by by-law, received as inmates of a ward of any such hospital." 5. By amending

section 158 of the said Ordinance­

(1) By deleting from the said

section 158 the words "and shall be kept in repair by the corporation" where the same occur in the second and third lines of the said subsection.

(2) By repealing subsections 2 and 3 of the said

section 158.

(3) By adding the following as subsection 2 thereof: "N otwithstanding anything contained in this or any other Act or Ordinance, the City of Calgary shall not be liable nor shall any right of action be maintained against the said city for failure to repair or to keep in repair any public street, . road, square, lane, boulevard, sidewalk, bridge or other high­ way within the limits of or under the control of the said city, nor shall the said city or any of its servants be liable to any penalty provided by law for such failure to repair or to keep in repair."

5 ( 4) The last preceding subsection shall not affect pending A~et"dJ'lri cases or any causes of action arising prior to the passing of :~istfn; ec h · A eauoes of t IS ct. action 6. By amending

section 2?3 thereof by adding thereto the following after the number "1993" where the same occurs in the eleventh line of the said

section 223- "2001, 2096, 2097, 2120, 2125, 2l33, 2138, 2l45, 2152, Balances 2193." remainiflJ{ unexpended under certain 7. By adding the following as

section 230 thereof: i::~e~~~- he "~30. (

a) The council of the City of Calgary may, with- ~':::':;f:dbIY out a vote of the ratepayers of the city but subject to the approval of the Board of Public Utility Commissioners, pass a by-law or by-laws authorizing the issue upon the general C':lUncil may credit of the City of CalgaJ;"y, of debentures in an amount :;~~~~~:::~" sufficient to repay the sum of $1,000,000 (together with the ~:~:i~ a additional amounts referred to in subsection (

b) hereof), treasury-bi11 which said sum of $1,000,000 will be the balance due and loan owing on the first day of July, A.D. 1924, upon certain treas- ury bills issued by the City of Calgary to Spitzer-Rorick & Company of New York City, U.S.A., on the thirteenth day of June, A.D. 1919, pursuant to the terms of by-law No. 1991 of the City of Calgary. "(

b) To the said sum of $1,000,000 may be added a sum or sums sufficient to meet any loss on exchange or loss on the sale of debentures which may arise from the sale of the debentures authorized by this

section or upon the pay­ ment of the treasury bills referred to in subsection (

a) hereof or upon both the sale of the said debentures and the payment of the said treasury bills. " (

c) The said debentures may be issued for a period not exceeding thirty years and may bear interest payable semi­ annually not exceeding six per centum per annum. "(

d) The said debentures shall, notwithstanding anything contained in this or any other Act or Ordinance, constitute a valid and binding obligation upon the City of Calgary." 8. By adding thereto the following as

section 231 thereof: C0'kncil m~~1 "( 1) The council of the City of Calgary may by by-law :::,a..r~~~~r y impose, levy and collect a monthly charge not exceeding one ~:~Vt~~y dollar per month per service, for the service of cleaning services privies or cesspits appurtenant to dwelling houses, apart- ment blocks or other premises unconnected with sewer or water mains or both or either, lying adjacent to or con- tiguous to any water main or sewer main in the City of Calgary. "

(2) If the whole or any portion of the said monthly ChRr~e. . unpaid may charges remain unpaId by the owner or occupant of the fOJ'm I>",'t of "d d II" I b I h "general tllxe,; Sal we lIlg louses or apartment loc {s or ot er premIses, Ilgainst the same shall be added to the amount of the general taxes ~:~:~~~~y levied against the property in respect of which the said services have been rendered and shall form part of the taxes

Holy CI·OAl{ Hospital property to be exempt from taxation By-law No. 2213 iR valid­ ated and confirmed By-law No. 2210 is valid­ ated and confirmed. 6 levied against the said property and may be collected in the manner provided for the collection of general taxes and any charges so unpaid shall constitute a lien against the said property." 9. By adding the following as

section 232 thereof: "All of Blocks 28, 30, 31 and that portion of 22nd Avenue lying between Blocks 28 and 30 and bounded on the West by the easterly boundary of 2nd Street West and on the East by the Elbow River, all in Plan B-21 Mission, in the City of Calgary, and all improvements now erected or to be erected thereon exclusively for hospital purposes and now used in connection with the Holy Cross Hospital, shall be exempt from general but not special taxes as long as the said blocks and the said improvements are occupied by Les Socurs de la Charite des Territoil'es du ~ord-Quest and used exclus­ ively for the purposes of the Holy Cross Hospital." ~O. By adding the following as

section 233 thereof: "By-law No. 2213 intituled 'A by-law of the City of Cal­ gary to provide for extending the time for the repayment of the indebtedness incurred for cBrtain works and under­ takings of the city and for readjusting the assessment of certain local improvements,' is hereby validated, and con­ firmed and declared to be legal, valid and binding upon the City of Calgary and the ratepayers or burgesses thereof affected thereby, and the same shall not be open to question in any court on any ground whatever, and all actions taken or acts done thereunder in pursuance thereof or in carrying out or performing the terms thereof, are hereby likewise validated and confirmed, notwithstanding the same may have been taken or done before the passing thereof; pro­ vided always that this validation and confirmation shall not oust any jurisdiction which the Board of Public Utility Commissioners has respecting the said by-law or the matters therein contained or the right of the council to alter or amend the same or the

schedule thereto in pursuance of any order now or hereafter made by the said Board." 11.

By adding the following as ~ection 234: "By-law No. 2210 being a by-law of the City of Calgary to consolidate debentures authorized to be issued under cer­ tain local improvement by-laws and to provide for the issue of such consolidated debentures to the amount of $223,963.27 Canadian currency, the proceeds to be used for the purposes mentioned in such by-laws, and also to provide for the assess­ ment and collection of the sums necessary to pay such debentures, and By-laws Nos. 2149, 2156, 2157, 2158, 2159, 2160, 2161, 2162, 2163, 2164, 2165, 2166, 2167, 2073, 2168, 2169,2170,2171, 2172, 2074, 2173, 2174, 2175, 2176, 2179, 2180, 2181, 2183, 2184, 2185, 2186, 2187, 2188, 2077, 2078, 2075, 2076, being the certain local improvement by-laws

7 referred to in the said By-law No. 2210, are hereby declared to be legal, valid and binding on the City of Calgary not­ withstanding any informality, irregularities or defects therein either in substance or in form or notwithstanding that the council of the said city may not have had power to pass the said by-laws or any of them or to enact any clause or clauses in any of the said by-laws. "And it is further declared that each and all of the de­ bentures and coupons issued or to be issued under the said by-laws, are legally valid and binding on the City of Cal­ gary."

No. 20. FOURTH SESSION FIFTH LEGISLATURE 14 GEORGE V 1924 BILL

An Act to amend the Acts and Ordinances constituting the Charter of the City of Calgary and to Validate Certain By-laws of the said City of Calgary. Received and read the First time .................. . Second time ................ . Third time ................. . MR. WHITE. EDMONTON: :T. W. JEFFERY, KINO'S PRINTBR A.D. 1924 Title: 1924 (5th, 4th) Bill 20,

An Act to amend the Acts and Ordinances constituting the Charter of the City of Calgary and to Validate Certain By-laws of the said City of Calgary