Bill No. 37 of 1936. A BILL TO AMEND THE WILD LANDS TAX ACT. NOTE.

Section of this Bill makes express provision to the effect that a person claiming exemption from taxation under the Act is required to prove the facts and circumstances giving rise to the exemption. The amendment made by

section substitutes the Director of Assessments for the Alberta Assessment Com­ mission for the purpose of appeals under

section 7. 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. 37 of 1936.

An Act to amend The Wild Lands Tax Act. (Assented to , 1936.) HIS 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 Wild Lands Tax Act Amendment Act, 1936." 2. The Wild Lands Tax Act, being

chapter of the Revised Statutes of Alberta, 1922, is hereby amended as to

section thereof by adding at the end thereof the following new subsection: "

(3) The onus of proving the existence of any fact or circumstance upon which any right to exemption depends shall be upon the person claiming the benefit of the exemption." 3. The said Act is further amended as to

section thereof by striking out the words "the Alberta Assessment Commission", where the same occur in subsection (2) thereof, and by substituting therefor the words "the Director of Assessments appointed pursuant to The Alberta Municipal Assessment Commission Act". 4. This Act shall come into force on the day upon which it is assented to. No. 37. FIRST SESSION EIGHTH LEGISLATURE EDWARD VIII BILL

An Act to amend The Wild Lands Tax Act. Received and read the First Second time .. Third RON. MR. COCKROFT. EDMONTON: A. Shnitka, King's Printer Title: 1936 (8th, 1st) Bill 37,

An Act to amend The Wild Lands Tax Act