Bill No. 80 of 1936. A BILL FOR THE RAISING OF REVENUE FOR THE PROVISION OF SOCIAL SERVICES. NOTE. This Bill provides for the imposition of an annual tax of three mills on the assessed value of all rateable land in the Province. The tax is to be levied and collected by each city, town, village, municipal district and improvement district.

In the case of cities, towns and villages the amount to be levied is the equivalent of three mills on the equalized assessment of rateable land therein, and that amount may be levied either upon rateable land or upon all the property in the city, town or village liable to assessment and taxation at the option of the municipality. In municipal districts and improvement districts the tax is to be levied and .collected by the municipality by means of a three-mill rate upon the rateable land therein. The Bill provides for the repeal of The Supplementary Revenue Tax Act. R.

ANDREW SMITH, Legislative Counsel. (This note does not form any part of the Bill and is offered merely as a partial explanation of some of its provisions.)

' BILL No. 80 of 1936.

An Act for the Raising of Revenue for the Provision of Social Services. (Assented to , 1936.) HlS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited as "The Social Se1·vices Tax Act." 2.

In this Act unless the context requires a contrary meaning,- ( a.) "Equalized assessment" means the equalized assess­ ment of all the rateable land in a municipality established for the time being pursuant to ThP Albe1·ta Munici1Jal Assessment Commission Act; (h) "Land" includes any estate or interest in land ex­ clusive of any buildings or improvements thereon; (c) "Minister" means the Minister of Municipal Affairs; (d) "Municipality" means any urban municipality or rural municipality; (e) "Municipal Act" means any Act by which a muni­ cipality is empowered to levy and collect taxes for the purpose of defraying its ordinary expenditures; (f) "Rateable land" means land liable to assessment and taxation under the provisions of a municipal Act; (g) "Rural municipality" means any municipal district or improvement district; (h) "Urban municipality" means any city, town or village. 3.

In every urban municipality and in every rural muni­ cipality there shall be levied annually, commencing with the year 1936, a tax to be known as "The Social Services Tax" based upon the aggregate of the assessed value of all rate­ able land therein, such tax to form part of the General Revenue Fund of the Province. 4.-

(1) Every urban municipality shall levy for the raising of the said tax an amount equal to that which would be produced by a levy of three mills on the dollar upon the equalized assessment of all the rateable land therein, and may levy such amount either against all the rateable land in the municipality or against all the property in the muni­ cipality which is liable to assessment and taxation for the

2 purpose of raising the general revenue of the municipality under its municipal Act, as the council of the municipality may think fit.

(2) The proceeds of the tax levied pursuant to this sec­ tion, to the extent of the said amount shall be the tax imposed and collected pursuant to this Act and shall be dealt with in the manner prescribed in this Act and not otherwise; and any proceeds of the tax so levied in excess of the said amount shall form part of the general revenues of the municipality levying the same. 5.-

(1) Every rural municipality shall, for the raising of the said tax, levy,- (

a) a tax of three mills on the dollar of the assessed value of all rateable land therein as fixed by the equalized assessment established for the time being pursuant to The Alberta Municipal Assessment Commission Act; (

b) a tax of one cent per acre upon all land therein held under lease or permit for grazing purposes from the Government of Canada or from the Government of the Province.

(2) In case the amount of the rate upon any parcel is less than twenty-five cents, the amount payable in respect of that parcel shall be twenty-five cents.

(3) In case after the establishment of an equalized assessment additional land becomes assessable the assessed value of all such land shall be added to the amount of the equalized assessment and the aggregate of the total of the equalized assessment and the total of the additional assess­ ments shall be the assessed value of the rateable lands of the municipality. 6.

Subject to the provisions of The Irrigation Districts Act, and the provisions of The Drainage Districts Act, the interest of the Crown in land shall not be included in any assessment nor shall the value of such interest be taken into account in ascertaining the total assessable value of the lands in any municipality. 7.

The said tax shall be levied in every municipality in the same manner as municipal taxes and all the provisions of the appropriate municipal Act respecting the assessment and collection of municipal taxes, the imposition of penalties for non-payment, the enforcement of payment and appeals and the provisions of any statute relating to the recovery of arrears of taxes shall apply to the said tax in the same manner and to the same extent as if such tax were part of the ordinary taxes levied by the municipality. 8.

The taxes leviable by any municipality pursuant to this Act shall be levied along with but additionally to the taxes levied for the ordinary purposes of the municipality and no account of the taxes so leviable shall be taken in calculating the amount of taxation which can be levied pur­ suant to any municipal Act.

3 9.-

(1) When payment is received by a municipality for taxes levied in any year with respect to any rateable land, then, notwithstanding any provision of any other statute, an amount equal to the amount of the tax payable under this Act in respect of such land for each year in respect of , which the tax payment is made shall be paid into a separate trust account in a chartered bank to be called "The Social Services Tax Trust Account."

(2) In case the payment so received does not exceed the amount of the tax payable pursuant to this Act in the year in which the payment is made, the whole amount so received shall be paid into the said trust account.

(3) The amounts so paid in any month into the Social Services Tax Trust Fund shall be remitted by the muni­ cipality to the Minister not later than the tenth day of the next ensuing month. ( 4) A commission shall be payable to each municipality of two and one-half per centum of the amount collected by it pursuant to this Act. 10.

In case lands are held by a municipality under any Act for the recovery of arrears of taxes payment of the tax imposed by this Act thereon shall be deferred until the land so held has been disposed of or leased by the municipality and the said tax shall be payable by the municipality in respect of such land in the event of the same being sold or leased and the proceeds of sale or the rent, as the case may be, exceeding the amount owing thereon for costs and expenses and all taxes, except the tax imposed by this Act. 11.

Land belonging to or used by the owners of any manufacturing, industrial or other business in respect of which there is any special exemption from taxation created by agreement or by any Act other than a general Act shall not be exempt from the tax imposed by this Act. 1.2.- ( 1) Default, whether wilful or not, on the part of the municipality in complying with any of the provisions of this Act shall render it liable to a penalty of one dollar per day during the continuance of such default and the amount of such penalty may be deducted from payments to be made to the municipality by way of commission.

(2) Any secretary-treasurer or other officer of the muni­ cipality who refuses, neglects or fails to comply with any of the provisions of this Act, whether wilfully or not, shall be liable on

summary conviction for each such refusal, neglect or failure to a fine of not more than fifty dollars. 13. The Lieutenant Governor in Council may authorize the Provincial Treasurer to borrow in any year any sum not in excess of the amount of the total arrears of the Social Services Taxes as at the last day of the preceding fiscal year. 14. The books, records and accounts of all municipalities shall be open at all times for inspection and audit by the

4 Minister and Provincial Auditor respectively or by any person to whom either of the said officials may assign such duty. 15. The Minister may with the approval of the Lieu­ tenant Governor in Council make rules and regulations and prescribe forms for the carrying out of this Act, and any rules and regulations so made shall be read and construed as if they formed part of this Act. 16. The Minister may alter the date for forwarding any statement hereinbefore prescribed, and with respect to any municipality shall have all such further or other powers as are· given to him by the appropriate municipal Act. 17.

Any arrears of taxes payable pursuant to The Sup­ plementa'l"y Revenues Act shall be collectable along with the tax imposed by this Act and as if the same were arrears of the last mentioned tax, and payments made in respect of such arrears shall be dealt with in the manner prescribed by this Act. 18. The SupplementaTy Revenues Act, being

chapter 40 of the Revised Statutes of Alberta, 1922, is hereby repealed as and from the first day of January, 1936. 19. This Act shall come into force on the day upon which it is assented to.

No. 80. FIRST SESSION EIGHTH LEGISLATURE 1 EDWARD VIII 1936 BILL

An Act for the Raising of Revenue for the Provision of Social Services. Received and read the First time .................................... . Second time ............ ..................... . Third time ...................................... . HON. MR. COCKROFT. EDMONTON: A. Shnltka, Klnl''a Printer 1811 Title: 1936 (8th, 1st) Bill 80,

An Act for the Raising of Revenue for the Provision of Social Services