ORDINANCES OF THE YUKON TfRRITORY PASSED BY THE YUKON COUNCIL IN THE YEAR 1923 GEORGEPATTONMACKEN~ GOLD COMMISSIONER I i Printed and PubUshed for tbe Govaamalt of the Yukon T c"itory Un"r Authority I· of

Chapter 75 of the Consolidated Ordinances of 19.4 I BY 11 J. A. M. H . MALT BY. Ktnr· PriDtor . 11 ~~~~~~

ORDINANCES OF THE YUKON TfR-RITOR t PASSED BY THE YUKON COUNCIL IN THE YEAR 1923 GEORGE PATTON MACKENZIE GOLD COMMISSIONER Printed and Published for the Government of the Yukon Territory Under Authority of

Chapter 75 of the Consolidated Ordinances of 1914 BY J. A.. M. H. MAL TBY. KIng'. Printu.

TABLE OF CONrrENTS Chap. Page. 1.

An Ordinance Respecting Succession Duties 1·17 2 An Ordinance to Amend the Juries Ordinance...................... 18 3 An Ordinance to Amend the Companies OrdJnance.............. 19 4 An Ordinance to Suspend th~ Operation of the Crown Grant Tax Ordinance ............................................................. 20 5 An Ordinance to Amend the Yukon Game Ordinance .......... 21-23 6 An Ordinance to Amend the Fur Export Tax Ordinance 24 7 An Ordinance to Amend the D~ntal Ordinance .................... 25 8 An Ordinance to Further Amend the Companies Ordinance 26 9 An Onllnance to Amend the Motor Vehicle Ordinance ........ 27 10 An OrdinanC03 for Granting to the Commissioner Certain Sums of Money to Defray the Expenses of the Public Service of the Territory and the City of Dawson ........ 28-33

CHAPTER 1 A~ OHlll~A~CE HESPECTI~(l ~CC'CE~~I.()S lH':TlE~ ["I.SS('I/ fed tf) ./ 11 /1.(" "!i), mn"] Tbp COllllllis:,\jonc," of tilt' YlIkoll T(!lTitm"y, by and with tlH' «ulvicc a1l(1 ("OIlSPllt of tl\(' {'IlIIlll"i1 ()f fmill Tl'lTi" t()'"~", ell«ll"ts as follows: 1. Thi~ (:,"dill,UU"e 'lIay hi' <:it!!(1 as "Th;' ~lI("l"I'ssioll I hlty O,"cljnmu'e," .) This OI"llillillH'c sh«1"11 apply only tll thl' p,'oPC,"ty «lBd cst«1tes of IW'"SOllS ,,"!tORC death OITIll'S suhseqlH'lIt to th(~ COJllillg: into force of this Ol'llilWIU'P,

INTERPRETATION" 3, In this OI"dill«llIl"e, llull'ss till' (:outext ot.hendse "I'q nit'es,- (1) "Agg,'eg-«lte "alne" IIIl.'illlS the fail' 1II<1,-ket valll(~ of the })J'opel"ty afh',- till' dehts alld iIlCUIII1'1'iUH:es alld other allow<lm:cs anthOl-izl'd hy ~edioll J iU"e Ilelluct(~d tlWI"efl'Olll, aJHI 1'01- the 1))1I"1)('SI.'S of detcl"lIIillillg" the ag-g"'-I'­ g-ate value anll the I-ate uf lInty pilyahle till' nlhw of thl' p,-opeI"ty situnte "Olltsille of Ih(' Yukoll Tl'lTito,"y shall Ill' illellHled; (.2) "Bellefkial interest" IlleaBS the fail' lll«\l"kl't valnl! of t"he l)l'opel"ty <1fte,- thp (It'hts, illl-lllllh"illll"l'S, alii I othl'l" alloWilllteS allfl exelllptions illltl\l))-izpd hy this O"llin«Ill(;(' ill"(~ deducted thcl'ef"om ; A !>plica t:.)n (Jf Ur(iill;lIl('( Inlel"pl"e­ taliull. ·'.·\g;';Tvgal l ' \':\1111: .. , "Benefic:ial Intf>t·pst."

"Child," ··Court.'" "Dutiable \'alue..'r '·~~xec·utor." "rnleresl in t~xpcctancy ..• "1 ;I:">~lllg hI\. 11", ,1"'I\\h," "Tel'l'ftorial 'rl'easurer," Xet value, how "rl'lvec1 at. 2 (3) "Child'" shall include ~my cLlil«I of the cTeceasccf. born in lawful wedlock, or legitimized, 0(' an," persou adopted Tly the deceased as his child, 01' auy person W wh,ol1L dnring his infancy the ITeceased stooll in loco p(l1'­ ent'is for' a period of not less than five yeal'S immediately Jll'eepcling- his death- 01' any Hneal descelHlnnt of a child' as above d'efined if hol'1l iIT lawful wedlock or leg;itilllized; (4) "COllI't" shall mean the TeI'J'itoria] COllrt of the­ y n kOll Ter'!'i tor)' ; (5) ",Jndl!,'e" shall mcan a .Judge of the Territorial Conrt of the YnkOll 1'cl'l'itory; (fi) "Dutiablc valne" or ")Jet yalne" means the fail­ IllHrket va I ne of the property aftel' the debts, inculll­ br<tnf:cs, Hnc! other' allowances and exemptions anthol'ize(I fly this OI,t1iuallee ar-e dedncted thei'efl'oIll; (T) "gxecntor'" includes Adl\linistrator; (8) "Interest ill expectancy" illclndes an estate, ill.­ ('OUI(', 01' illtl'l'el:'t in l'elHaiucler 01' reversion, autl any othel" I'ntl1J'e ill tl'!'(,!" ti-;, whether wsted 01' contingent, bnt does Blit inclndf' a revel'sion, expectant ou the determination of a lease; (n) "jlas~1I1!,' 011 the deat.h" means passing eithel­ il1!l1H'diatply 011 t.he (lt~Hth I'll' after an interv'll, eithel' cel-­ t.!inl,r, 01' cOIlfiul!,'ently, and either' orip,inal1y OJ' by way of 8nb:;,titnt.ive limitatioll, whethel' the decea.'>ed was at the til11(, of his death dOl11iciled in the Yukon Territory or plsewhel'e; ( 10) "J'I'opel'ty" inclndes I'cal and persona.l pl'opert,'­ of e\'el'~' Ilt'sl'I'iptioll awl every estate and interest therein (:<tpahle 01' Iwing' Ilevis(!(l 01', heqneathed by will 01' of pass­ illl!,' on the (lenth of the owner to bis heirs or personal rep­ l'eSCII fa t.ives ; (11) "Tel'l'itorial 'I'J'ensurer'" or "Treasurer" shall lIlean the Tel'ti tor'ial "'l'easUl'er of the Yukon Territory. 4, I'll detel'l11ining' the net valne of the property 01" any pOl,tion thereof 01' a deceased person, the aggregate V:t1I1I' shall he ta l.en as at tile date of the death of the (h~I'l'ase(l, allll allo\\-ances shall be made for I'casouabll' f11lH'ral ('xllellses, alltl fol' his tlehts and inclIlIlhrances, and

:;any debt OJ' incmnl)J'allt:l' foJ' whiLh an a1l0wanl"I' is ll!<ldl' ~'3hall he dedllded 1'J'01I1 thl' O1g-g-I"l'g-ate yahll' of the pJ"ni'" ('I"ty, hut all a llo,,"ance" f;]J a 11 not he lIIallc,- (

a) FnI" dehts iJlI"IIJ"1"I'1l hy the l1el~l'a8cll, Ill" in- 1"lIl11hJ"<lnCI'S ITI'all!Il hy a Ilispositiol1 lIIallc hy hilll 11ll1l'sS slIl"l] cll'htf; OJ" iIlClIIllln";I.II1::Cs W('I"C ill(~lIlT{,11 01" CI"(",It!'ll 7)(11/(( fide fOl" fllll com;illl'l"ation in III 011 1\," nl" III 0 lll','"'S WIlI"t-h wholly foJ' tIll' Ill'(:easl'd's 118l' alld IIf'Ucfit, O1lld take "ffed 011t of' his interer,;t; ])1)1" (\,) Fill" any Ilt'ht in 1"I'SI)('\"t \\"hl'J"('n1' then' is ,I l"i g-h t 1:) J"cj nil '1l1"SCllll'nt fJ"o11J ,1I1Y ot 111'1" ('S ta te ()J" ")lI'J"SIllI, lIl1ll'f;S s11("h J"pi1l111111"f:I']]II'nt 1",1l111ot Ill' nhtailll'(l; 111ll' (e) )IOl"C than nnce fill" the 8;11111' 111'IIt 0]" ill("1l111" In"al1ce dWJ"g-l'll lIpOU Ilitl"el"I'lIt ])O)"tilllJs of t!II' 1'st01 tl'; 1101'

(11) FOI" the I'Xpl'lJSes of ;lIlIlIinistl",1I ion nf" ti:1' ('state exccpt the l'xpl'nse of PI"()I"llI"ill~.!: 1I'lt,'1"8 l'l"ohah' '()J" lettcJ"s of "1I1I1linistr;ltioll, ]lIJt jllt"lnd" ing' solieibw's fel'."1; no]" (I') For the I!XI)(~IISI'S of the C.xl'l"lltiol1 of" any tl'USt. 5" T]lis Orllilw11cl' s]wlI lIot ;1))ply as 1"l'SlH'l"ts thl' Exemptions" payment of SllCCS8i0l1 11nties,- (

a) To propl'J"ty passing- lllltl(~I" a will, illtl'S" t;lC}, 01' other\\ise to or for the llSC of allY pers ol1 01' beneficia I'Y \\"lw tsoeveJ', \\"l!el"e the lIet va 1111' of the prope)'ty of the (leceasell does lint excl'c!1 fiw thousand dollal's; nor (

h) To ]H'opel"ty passing' ill the lIl;\lII1CI" aflll"l's;!i!l, to or for the use of a resident 01' residelll~ of tIll' Tcnitol'Y, being the gmlldfathel', g-1";lIIilmothel'. father, mother, husband, wife, dJild, son"in"la.w, 01' daughter-in"law of the cleccnsf'rl, whel"" I.hc 111'1 ntlue of the property of the (lpceasl'd clol's ilO: exceed ten thousand dollars,

Property passIng upon death. 4 (i. EpOll the death of allY person th!! following, in additiou to Hny other pl'OP(~I'ty passirrg, shall for the pUt"­ poses of this Or(linance hc deemed to pass upon the death of ~lH:h pel"SOn, that is fo say,- (

a) All )ll'oyert), of snch deceased person Ol.~ allY interest therein, Or income therefl'olll, which is volnntarily transfened by tt"aosfer, deed, ~,.ant, hat"gain, sale 01" ~rift, made in contempla­ tion of the death of the transferrer, gr~U1tor, lLu"­ gainOl', vendor, or donor, or made, 'or intended to­ take effcct in possession or enjoyment after such death, to any pel'son in tl-ust or otherwise, or b:)' reason whet'eof any person t!ecollles beneficially entitled in possession or expectalll'}' to any prop­ cI·ty Ot· the income thereof; (

h) Any pl'opel-ty taken as it dona.t,iol/1.ort';S' /'(11'8(£ or 1lI.tder a dispositioJJ purpOJ"ting to oper­ ate HS Hn i1ll\llediate gl'ant 01' g'ift 'inter vivos.. whethel' hy wuy of g-r'ant, tl"Husfel', delivery, de­ ('Iaratioll of tl'nst 01' ot.herwise, which has not heen bona. fide made tW:1 years before the death of the lTeeeased, in<:llHlillg J)J'opel'ty taken undel' flny gTilllt or gift, wheneveJ' made, of which prop­ el-t~' bO'lUl fide possession and enjo~'lIIent has not "eell assllmed hy the donee ilJllJlediately upon the gl'ant ()J" gift, and thenceforwHI'd J'etained to the cntiJ'e exclusion of the donor, amI of any henefit to him hy contract 01' otherwise; (c,) Any l)J"opert~" which a pel'Son having· been ailsoJntply entitled thereto, 'has can sed 01' lJla~" ('a llSe t.

r) he con "eye(l 01' trnnsfel'J"ed to lll" vestell in hilllself, and allY othel' pel'soll, jointly, whethel' hy (lispositinn or othenvise, so that the beneficial int.el'est. theJ'eill 01' in some part thereof, passes 01' aCITnes hy sl1l'vivorship on his death to such othel' PCI'SOU, in(;Jndill~ also any pnl'l:hase 01' in­ vestlltl'llt cffectpd hy the person "'ho was a bso­ Jlltel~' (~ntitled to the pJ'opcrt.y, eithel' 'hy himself alout>, 01' in conecl't 01' hy arrangelllent with allY otlwl' »<'I'80n; (

d) AllY PI'OJ)(~ .. t-.'" passing" nmlpl' :\11," pm;t. 01'

SUCCESSION DUTIES. 5 flltlll'e settlclJlelit, indndillg any tJ'ust, wllethel' ex}))'cssed in wl'itillg' or other'wise, and if con· tailled in n. deed 01' other instl'lllllcnt effecting the scttlelllent, whethel' sllch deed or othel' instt'u­ llIellt was lIIade 1'01' valllaLlc considel'ation or not as hdweeJl the settlel' "lid any otlwrpel'son, III a de by deed, 01' othel' i 11 st.r'u III ell t not ta king elTed as a \\'il\, wher'eity a.n illtel'est ill such prop­ cl'ty 01' the pl'oeeeds of sale thel'col', 1'01' li fe, or' any ot.hel' pel'iotl, detcl'lIli II<t hie hy )'del'ence to dcnth, is r'esel'n~tl eithel' expl'essly 01' lIy illlpliea­ tion to the sdtlcl', '01' whel'chy the settlel' llIay have l'escl'Vetl to hilllself the l'ig;ht by the exercise of ,lilY I,o\\'el' to I'cstore to hilltself (l)' to rcclailll t.he ahsolutc illtCl'cst ill sllch PI'OPCl'ty 0)' the 1'1'0- cecds of s<lle thel'enf, 01' to nthc)'wise I'esdtle the same 01' allY p,u't tllel'cof; (

e) AllY :lIl11l1ity 01' othel' illterest IHll'chased 01' ]H'o'ided either hy allY pel'soll a)ollc, 01' ill con, cel't 01' hy nJ'I'allg-elllellt \\'ith ,my othcr' pel'son, to tlw extellt of the helldicial illtel'est aC(;I'l1illg 01' aJ'ising' by sl1l'vivOl'ship Ol' othcl'\;-]se, oil the death of the deccnsetl; (

f) AllY pl'opel'ty of whid n pCI'son wns at the time of his death cOlllpetent to (lispose; and a pCI'son shall he deemed competent to dispose (If )Jropel't,r if he has sHcll all estate or illter'e~t thCl'cill, 01' s1lch gCl)(~I'al OJ' lilllited powcr nS would if he wel'e s'nI juris, cllahh~ him to dispose of tire I))"OPCl'ty as he sll!lllhl thiuk fit 01' to dis­ pose of tbe same fOl' the benefit of his children, 01' some of them, whethel' the powel' is exercis­ able by instJ'lllllellt. 'inter '/j'i,/;(),s 01' hy will 01' by hot.h, but exelusjye of any power exel'cisahle ill .1. fiduciary capadty HlJ(lcr a disposition not made hy lli III scl f 0)' as IHOJ'tl-plgee, :\. disposition t.akillg' effect ont of the illtel'est of the pcrson so dyillg sllallhe deellled to have been made by him, whether the concn1'l'ence of nny other person was or was not l'eqnil'ed, i\foney which a person has a general powcr to c1laJ'g'c (1/1 pl'Oper'ty shall be deemed to be property of which he has the power to dispose,

TW(e9' o( .Iuly, (g) )[OIlCY received or receivable uuder a policy of insurance etl'ected hy such person 'Oll his life, ,,'here the policy was wholly kept up by him fOt" the benefit of 'au existing or futUl'e donee,_ whether nominee Ot' assignee, or a p:u't of sllch money ill proportion to the pl:cmiulIls paid hy him, where the policy was pm'tially kept up by him fOl: such benefit. 1'",o'lyilied, That if the mOlleyg payble under the fCI'lllS of any such policy of insurance to the hus­ balld; "ife, child, father, 01' mother of the (J'l'ceasell does not exceefl five thousand dollar:" the sallle sh,lll not be dutiable hereuuder; p,'f)­ \'illetl, however, that if an;r oue lIenfici;u'y receives: OIOl'e thalf five thousand dollars 1)), reason of the deecnsed having' effected two or more COll tract~ of inslll'allce on hi~ life then the moneys receivcc[ 01' l'eceivahle hy the heneficia.',), nudet' soch con­ t.'nds shall not he subject to any exemption undel' this clause. 7, (l} The foHowillg' pr'opcI'ty as well as all othcL' Pl'olwI'ty suhject to duty lIJ10n it.

Sllccession shall be sub­ jt'd to (luty at the rates hl'reillaftel' imposed: (;1) All pl'opert.,r sitl1a.te in the 'l'cI'\'itory aml :111." illtC1'est thel'cill 01' iucoJllc therefrom passing on the death of any person, whether the deceased I\'as, a t the time of his death, domiciled in the 'J'el'l'itory or elscwcre j and, where the deceased at the time of his death was dOllliciled in the Teni­ tOl',", all llloval)le 01' personal property locally !o;itllate nntsille of the Territory, and allY interest thel'ein; (

h) Dehts and SI1I1lS of mOIlCY dne and owing­ f,'olll pel'sons in the Territol',Y to any deceaserl pm'son at the time {If his death on any contract 01' pl'inted Ot' written 01' sealed obligation or otltel' !'Opecialty SltH 11 be pl'opel'ty of the deceased sitnate in the Tel'l'it01',Y, without rcgard to tIll! pl.\(,p WI'CI'P the printerl, wl'itten, or seHled obli­ g-atiol1 01' specialt,v shall be at the time of thl' flea tit of the fleceased;

'ie) All llJ'opcd.y situatc outside of the TelTi, l~lI''y belOIl!;"ill;! to n 1)(!I'f;O]] lIllt Ilolllidlell thel'eill, .if ;!IId to tile exkllt tha,L ~mch )lI'npel'j;y shall pas~ 'lty dcn:ise, Ill' Oil illtl~stnt::Y, 0)' by j;I';l.Ilsf.eI' tll a ])CI'SOIl 110lllieiled thel'eill; (

d) All silllple cOlltl'ad deht.s due to a per80n ;dolllil:iled ill the TUITito]'y, whether the ddltOl' J'eshle:,; iu Ill" ()u.tsitll~ of sail] Ten'ij;ol'Y; (

e) A IIdeht8 dllc tn a penwll dOJll.iei led in the TClTitrll'Y, lIotwlthstnlJllill!;" tll,lj; the sallle IIlny l.le wllolly 1)1" paJ'tly set;lII'ed by (11' he a dJ,\I'!;"e Il)JOll ]alld (I]' otlleJ' \lI'OPCI't." ollt8j(le of said T(~l'\'itol'Y; (

f) All sll;lI'es, stocl\, illsnlhel] stock, Jjvidelltl Wal'l'allt.s, scl'ipt, del>e.lltuJ'es, 01' IltiWl'silldlnJ' pl'o)leJ'ty lll' e\'itlence 0)' aSSl1I'a lice thcJ'eof, lIot, wit.lIstallllill!;" that th(~ same, 0)' allY of LIICIIJ, lIIay lie tl'am';fenJllle 01' payahle Oldy at sOllle plate out8il]C or tile 'r1!1'I'itm',Y, (I]' that thc head Ot1i('I~ '()\' )lI'illtipal pla!.:c (If' IIlIShll~8S of ;\IIY 1.:(111)1;\11)' Ill' eOJ'pol'atioll issuing the salll/~ IlIny he outshlc of s,lid 'I'elTitfIJ'y, if Uw sall\(~ a I'e {Iwlled .I1'y a pel'soIJ domiciled in said TelTit.oJ'Y,

(2) The elllJlI\(~I'n t.i 01 I of specifiell flll'IIIS of pmpel't,.", ill clalls!~s (11), ((!), ;lJId (

f) of snh'sectio)) (1) shall 1I11t: lie del~lllcd to lilldi; ill allY way t.he gelJeJ'ality of da1lse~ ( a), (11) alii] (

c) thel'cof, (:3) P),O)Il!I't,Y lll'ouglll; illL~) the T(!I'ribll',Y rill' nl!lIdll­ :istl'ation 01' tlistl'ih1lUou shaIJ IIl~ tleellll~ll tit) lie jll'OIH!l't,v l':it,llat.e ill the Tel'l'itoJ'Y, 13,

(1) Save as ot.hl!J'wise pl'ovilletl the 1';1 te (11' ,'a t.(~S 01; dllt.y to whid aIJ snell )ll'opel-ty shall he lialile t.o S1lc­ I:I!ssiu]) d1lties hel'CIJlldel' shaIJ he as set j'llJ'th ill the fol, 100dllg t.able, the pCI'centa!;"e payhle on t.he sh;u'e 01' nu." llcncfici;II'Y Iteillg tixcll It}' thc folJowillg: 01' It}' sOllle olle Ill' mo]'e of the folJowing cousirl(!I'atiolls ns t.hc !.:<lse ]lIa,)' lie: (

a) The net. valuc of PI'opcJ'ty of the deceasell;

(11) The place of l'l!sidence o~ beneficial'."; (

c) The deg'J'eeof killship 01' t.he ahslmce of killship of the bClIl!fidal'}' to t.he deceased, {;l:i.use~ (n), (

b) and (

c) not limited h~' ~J)ecll;ell form~ of property in other clauses. Property l)l'ougl1t in fOl' ncllninis· tration {leemecl to he propert)' In the Tel'l'itory, TInlcs of duly,

rEHCENTAGES PAYABLE ON SHARES PASSING TO OR FOR 'I'HE llSE OF 1 2 3 4 ;; N~t \'nlue' of the property of the Grandfa ther,ll'randmother, An~' !lerson or person~ Any other lInl'nl ance~tor An~' other rlece,,~ed (Section 3), fn ther, mol her, husband, mentioned In column 2 of Lhe dec~n Md a brother beneficiary. wife. child. son-In-law, not helng a resident or or sl~tH of the deceDsPr' or dauhtPr-ln-lA.w of the r~~ldcn ts of the Terrl- or any IIne!!.1 descendant rlecell~erl helng c. re~l- tOI'~'. of such hrother or ~I~ler (lell t or re!llden t~ of the or a brother or sl~ter of Tpl'rlton'. the fnlh",r or mother of the ,lecensed or llUy IInenl de!lcendA nt or such la~t m('ntloned brother or sister.

Exceeding ~5.000 and not exceeding nil 'A, 5 ID ~10.000 ............................ Exceeding $10.000 and not exceeding 'A, 1 5J,(, 11 $15,000 ............................ Exceedln~ $15,000 and not exceeding 1 lY., 6 12 ~25.000 ............................ ExceeClng $25,000 and not exceeding 2 2Y., 7Y., 12Y., $iO,OOO . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exceeding $50.000 and not exceeding 2Y., 3 10 14 $75,000 ............................ J.:xceedlng $75,000 and not exceeding 3 'A, 4 11 . 15 $100,000 ...........................

Exceeding $100,000 and not exceeding 4¥Z 5 11'h 16 $150,000 ............•............... Exceeding $150,000 a.nd not exceeding 5 5'h 12 17'h $200,000 ........................... Exceeding $200,000 and not exceeding 5Y., 6 12'h 20 $300,000 ........................... Exr.ep.c1lng $300,000 and not exceeding GY., 7 12'h 22% $500.000 ........................... Ex~ee<1ln!l' $500,000 and not exceeding 8 8'h ~ ~'h 25 ~750,OOO ........................... Exceeding $750,000 and not exceeding 8'h 9 12'h 27'h lI.OOO.OOO .........................

F.xceE'dlngo $1.000,000 .................. 10 11 15 39 per~on (11', (/;J ,'l2 c:: r:l !""; ::l rr.. :r- o y. ..... '-' r. ...; -r-: "f'

SUCCESSION DU'l'TES. PTov'ided, however, that no duty shall be pay· .able on the share passing to any person men· tioned in the second 01' third column, \,rhel'e the value of the propertJ' taken by such person wher· ever situate does not exceed $2,000.00.

(2) The snccession duties herein provided for shall he paid to the 'freasurcl", for the use of the Territory and shall be over and ahove the probate 01' other fees pre­ scribed from time to time by law. 9. "'here the share of any person mentioned in the second or third column of the table in the next pre­ ceding

section exceeds fifty thousand dollars, or wllere thc share of any person mentioned in the fourth column of the said table exceeds twenty-five thollsand dollars, additional duty shall be payable on the taxable portion of such share at a rate set forth in the fonowin~ table, the additional percenta~e payable on such share being detcl'· mined by ~he following considerations: (

a) The value of the property taken, wherever situate; (

b) The degree of kinship to the deceased. Additional Percentages Payable When Individual Sha.re Exceeds $25,000 on Shares PaSSing to or for the 1:se of: ___________ 1 __________ 1r-_______ 2 ________ 1 _________ 3 ______ __ "'here Individual sharp. Is as Beneflcl~rles mentioned Beneficiaries mentioned follows: In Cols. 2 or 3 of table In Col. 4 of table In In

Section

Section 8. Exceeding $25,000 and not nil 1 exceeding $50,000 ......... - - not Exceeding $~O,OOO and 1 lY., exceeding $75.000 ..... , ... Exceeding $75.000 and not lY., 2 exceeding S!.OO,OOO ........ Exceeding $100.000 and not 2 2Y., exceeding $150,000 ........ Exceeding $150,000 and not 2 3 exceeding $200,000 ........ Exceeding $200.000 and not 2¥.. 3Y., exceeding UOO,OOO ........ - - Exceeding S300~000 and not 2Y., 4 exceeding $400,000 ........ Exceeding $400.000 exceeding $500,000 and not ........ 3 4% Exceeding $500,000 and not 3% 6 exceeding $600,000 ........

Exceeding $600,000 and not " 6 exceeding $750,000 ........ Exceeding $750,000 and not "Y., 6% exceeding $1,000,000 ...... Exceeding $1,000,000 ........ 6 I 6 Proviso, DUties to be. paid to· Treasurer: Special rate of duty In certaIn cases.

\Vhere devise to executor or trustee In lieu of com­ mission or allowance Is excessive, Where transfer for bona fide and proper consider­ ation. Court may declare duty a lien In certain cases.

Applicants for probate or adminis­ tration to file state­ ment under oath, 10 SUCCESSIOX DUT[ES_ 10. 'Where a bequest 01' devise of property, which otherwise would be liable to the payment of duty Undel" this Ordinance, is made to an executor 01' trustee iu lien of commission or allowance, and the said bequest or devise exceeds what would be a reasonable cOlllpensat.ion for the services of such executor 01' trustee, SUdl exces,., shall be lia.ble to dnty, and a reasonable compensation shall, uuless o~herwise agreed upon with the 'I'reasurer, Le; fixed Ly a Judg·e. 11. :Nothing in this Ordinance contained shall rellllel­ lia ble for duty any property bona fide trallsferred for a consideration that is of a value substantially equivalcnt. to the property transfel'l'ed, 12, 'Where a.ny person's' estate is declared liable tn duty in respect of any property which has previons to tIll! death of such person been conveyed or t[':Lnsfcncd to some other person the court llIay declare the dnty to bt! a. lien upon such property and make such declaration although the amonnt of such duty has lIot been ascer­ tained and where any property, in rcspect of which the estate would have been liable to duty hall such propel'ty l'elllai1Jed in the hands of the person to WhOlll 01' for whOse benefit it was conveyed or tl'ansfel'l'cd by sHch deceased person, has been conveyed 01' tl'flllSfcl'I'cd to any Plll'­ chaser for valuable consideration the court may direct the person to whom or for whose benefit the said pl'Opel'ty was conveyed 01' trnnsfcned by such deceased pel'son as aforesaid to pay the amount of the duty to which the estate would have been subject in respect of such property. 13.

(1) Every applicant, or if there be more than one of them, one of such applicants, for letters probate 01' letters of administration of the estate of a deceased per­ son, or the resealing of any grant of probate or adminis­ tration made by any court outside the Territory, shaH before the issue of letters of probate or administration or such resealing, or within such time as may be lilllited by the court issuing such letters probate or letters of admin· istration or authorizing such resealing, make and file w.itb the Treasurer a full true and correct statement in dupli­ cate under oath showing:

S UCCEi;~IO" Dun Ei;. 11 i 01) A fnll itl~lldzcd inYellttwy ill detail 01' all the 1'1"O]Jel"ty of the (lel:casell pe1"8011, inclllllillg :tuy 'PI"0I)(~I-ty sjtllat.l~ ollt.side of tlJC T(!l"I'itm'Y alld the fail" lIl:Il'];:l!t "allle thcl'cnl' OIl the (lay of his death; (11) 'Thc seVl~I'a I 1)(!I'sons so fa r as Imown to 'wlJOIll thc SalllC passes, thl!) I' plnc!!s of I'esidcnce, thc (leg"]"ees of I'elat:iollship, if :my, ill which thc) stalld to the (lccenscd, thc pl'opel"t,;y passing to eaciJ, :llld the yalllc thel'eof. f'l\'elltory to ~hnw market yalue at elate of death. rcr~olls to wholn property passes, and value. (2)SlIdl statt!lllcnt shnll be madc and filed in all Proy!so, (;ascs withont ]"(:g:1I"11 to tIle Hatl1!'e 01' vnlnc of the p)'U])' el't,v of the deceasc(l.

(8) TIle Public Alhllillistl'atol' 8hal1. ns soon :1S pos' Sworn , , . - statement', slhle, aftcl' thc cstate 01 a deceased pel"son cOllles lllldcl' h~' Pnhlic 'I' t I 1 1 I' I' 'I' t '1 t' f tl Admillls-' ,lIS con 1'0, :'HI{ 'eO]'c 1l1:t,1IIg nuy (IS 1'1111 IOn () ,Ie,trator, (!statc ill his ll:llllls, Illal;:e alll] tile with nlc 'I'I'CaSl1!'CI' :t statcllIellt IInder oath S.illlil:lI' to allll in all t'cspects ill (;olllpli:'llIce with tIle 1'!!ql\il'CIl)(~llt8 of thi8 sedioll iil the C:lse of an npplil.::lllt 1'01' )ll'oh:lte 01" :u1 lIli 11 istl'H t.i OIl ,

(4) If thc dllty h:ls not been paid 01' if seem'ity by n dcposi t 0 f lIIoney to the sn tisfnctioll of the ',I'I'e:IS11l'CI' ll:1s not hcen gin~lI, the :lpplic:lllt ()J" :lpplic:llltS shall, in consiflcl'ation of the g"l':mt applicd fm' hcin~ m:Hle, fm'liish a homl in :1. penal SlIIn efpwl to 10 PC1' cent, of the dllti­ nlllc va.lnc of the p\'oPel'f.y of thc deceased pe\'son in rc­ spcct of which his estntc may he 0)' may hccollle liahle to sneccssion dnty undei' this Ordinance, the snifl hond to be cxccnted hy thc n.ppliennt 01' npplicnnts :11111 two slll'etics 01' a gnal':l1ltec compilny aJl(1 to bc app]'o"e(] hy the TI'caslll'cl', conditioncd fOl' thc dllc pCI'fol'IIl:1lH;C of the duty of tIle applic:lnt 0\' npplic<lllts, nndel' this OI'din:lllce as to ncconnting to thc GOYCI'nlllcnt for thc Sllc(~cssion duty for wIdth tlle Pl'opcl'ty of the deceascd is chal'~cnhlc in def<llllt of pnymcllt heillg' m<l(le hy the pel'son liahlc tll CI'cfm', IJ'/'()'VI~(lG(l. howc\,el', th:l t \l"c,twi thst:lIlding :.lllyth i ug COIl­ t;tillr~lr ill thii':l slIb·section, ill all cascs ill wldeh the :lIIIOllllt of' 11nty payahle uncler this Ol'clinance cxcceds 10 lWI' cent. of the dlltinhle ":lIne of the PI'OPCI'ty of the Bond to he' furnished.

Dond in certain ca~es to he for nn inm"eased amount,

No bond requIred where no duty pa.y­ able or by Public Ad­ mlnlstra.tor. HeIrs, legatees, etc., liable tor duty. Treasurer not satlsfted wIth state­ ment or Inventory, appraIser to be appoInted. Notice to be given by appraiser. 12 SUCCESSION DU'fIES. deceased person in I'espect of which the estate may he Ql' um" hecome liable to succession dutv undei' tbis Ol'din­ an~e, tbep~nal SUlll in the bond to l;~ fumisbec1 shall be equal to 2q per cent. of such dut!able value.

(5) Sub-section (4) as to the giving of seeuI"ity shall not apply to estates in respect of whiCh no succession. duty is payable or whcre the l~u blic Administt'ator becomes and acts as the administrator of the estate. 14.

Every heir, legatee, donee, or other snccessor, and any person to whom the propCI'ty passes for any beneficia 1 interest in possession Ql' in expectancy shall be liable for the duty upon so ml1ch of the property as so pnsses to him. 15. (1) 'Vhere the TreasureI' is not sa tisfietl with tile sworn valuation in nny inventory 01' statement filed 01' that all property \"hich should have been included therein has been included, he shall so l'CPOl't in wl'iting to the COlllmissioner, who mlly a.ppoint all appra.iser to make a valuation of any propel·ty disclosed in the iuventory or of any property wrongfu 11y omitted thel'efrolll and to do such other ma.tters 01' thing'S in connection thcl'ewith as may be referred to him.

(2) Any appraiser appointed under the provISIOns of this

section shall forthwith give dne and sufficient writ­ ten notice to the executor or administrator or to the Pub­ lic Administrator, as the case maybe, and to such other persons as the ']'l'easurer directs, of the time and place at which he will appraise the property included in the inven­ tory or any property in which in his opinion should be included therein, and shall appraise the same accordingly at its fair market value, and make a written report in duplicate of the appraisement, together with such other facts in relation thereto as the 'l'reasurer may by order require and such report .shall be forthwith filed in th_e office of the Treasurer; and, for the purpose of said inquiry andappraisement, the said appraiser shall have all the powers which may be conferred upon commission­ ers under the Public Inquiries Ordinance, Ohapter 45 of the Consolidated Ordinances, 1914,

S LC(,I':S~IO:\" Dt:TI ES, 13

(3) The appl'nisel' shall he elltitled to I'et:cive the S:!1I10/' $10,00 pe I' day 1'01' sel'\'kl'~ pel'fol'IIIC<l nndel' this (~I'dil\;\I\(:(, awl his aetnal a 11(1 lIecessal'y tl'avelling' I'XIH'lIs('s alld thl' sallle shall he p;\id to hilll by the Tl'cnsnrcl' ont of thc CIlllsolidatc<l J{('\'l.!IIIH!

Fnw1. (4) 'Yherp the valna1ioll hy ~n('h avpl'aiser of the PI'OP('I'ty within 01' witho1lt thl' 'I'el'l'itol'Y pa~8ill;.!,' to all,)' hl'lIdi<'ial'Y is g'l'('att'I' than the ,';lInat.ioll in the invelltol'Y filt'd, thl' SIlI'1 p;\i<l hy the 'rI'easlll'l'I' llndel' the pl'ovisiollS of t.hc I)l'Pce<lil1g' Sll\I-Sl'dioll shall in l'nsc S\1<'h bl'IIPfi('i;\I'Y is a SI:lt' \)elll'fil'i:ll',Y 01' is thp ollly Olll' of the hellefid;\I'ies ill I'{'sped of' \\'hosl~ pl'opel'ty an illl'I'l'nsl' in valnation has \)1'('11 III;\lle, hl' adllerl to alld fOl'1II jl<ll't of the SIH'l'l'ssion <!nties payhle 011 th(' sh;\I'l' of snch b(,IICfiei;ll'y, aml in C<lSe tlll'I'l' is 11 I OI'l' than '0 Ill' helll'fid;\I',\' the va In<ltion of whose Pl'OPCl'ty ha~ \lI'l'lI illl'l'l'asl'<l as afol'l'said there sh<lll he ;t(ld('d to aml 1'01'111 part of the sllcccssion Ilntics p;Q'ahle on thc share of eaeh ~n{'h hl'nefi('iHl',Y, snt'll P;\I't, (If sn('h ~\llll as tIll' TI'l'aSnl'l'l' shall SCl' fit, the totnl thel'pof 1I0t to ('xccl'<l sneh snlll, awl allY snlll 01' snllls n<ldl'<l nn<h~I' thl' ]lI'oYil'.;j'OIlS or this snh-sl'l'iilln shall he l'c\.:o\'cI'ablc in tlll~ S<lll\(~ 111:\1111('1' as SI\(Tl'Ssion dllti!'s Illa~' be l'econ'I'ahlc Illl<lel' this ()]'dilUllIC'l' <111<1 811<111 (,I'l'atl' thl> like licn, Appraiser's fees, Payment of :1 nuraiHer's f(~ps. where \"allles i I~er('ase(l" Hi,

(1) The TI'C;l~lll'el' shall, npon I'eceiving- the ~I:~Jl'ai5er'S l'l'}H)J't of the ;q)I)I'aisel', fOl,tl"dth lIIake an assessment, ~;~~~~,'~\,rer (h~('hling' an<l fixillg- the ('ash Y;lhll' at the <late of the deatll ~hall,fix \"alne" of the <If'ee<ll'nt of' ever',\' l'statl', life cstate, anullity, con, tilll,,:'ellt illtel'est, l'l'lll;lill(l!'I', iJlll'I'est ill eXI)l'ct;lllCY, and (~\'el'." othpl' est"tc aml intt~I'('st wlwts'lcY!'l', ;lDd also assl'SS' ing- tire I'ah' 01' I'atl's of <lnt~' applicable tlll'I,eto awl the ;l1l1011nt of SI]('('PS8ioll dllty )layahl(', HlHl sh,,1I illllllc<liately "'ivp 1l0til'C thl'I'cof hy l'cg'istel'l'<l IcHel' to slldl p;Il,ties as by thc 1'llIl's of thl' 'I'PI'l'itorial COl1l't. \\'olll<l he entitlc<l to lIoticl' ill I'cslwf't, of like intel'ests ill an analo;,!,'olls 'PI'ol:('pd, in~; HlHl the valllc of en'I'," fnt\ll'<' 01' ('ontin'~('nt Ol'lilllit('(l l'i':tntl~, in('ollll', 01' intel'l'st, shall, fOl' the pl11'post' of thi~ Ol'dinanec. he <1l'I'<'I'1II i 11('<1 hy thl' Rclwdnlc lIel'pto. ]lI'O' vi<led t.hat tIle I'at(~ of inh>I'cst to lIe assess(ld ill ('olllpntin:!.: tlw PI'CSl'llt ,';lIne of ;Ill fntlll'C iutcl'f'sts an<l eonting(,lH'i('~ sh;dl h(' 5 pel' (,Cllt. pl>I' :lllllllm and the '1'l'enSlll'(,1' ~hilll (letl~l'lII iuc the va 1111' of sllch fn tl11'e 01' COil ti IlgC'n t 01' lilllite<l estate, income 01' intel'est npon the I'ad~ ('(}JIl',',till<'d

Appeal from appralse­ mcnt or asses.<;men t, Duty not to tun until party comes Into pOHseSSlon, '.rreasurp.r may commute duty In certain easeS, Procedure where difficult to ascertain values. SuccmiSIOX D U'l'IES'" in such report and sncll assessment upon being filed in trl!" office of the Treasurer shall be dcemed to declarc cor­ rectly the aggregate and dutiable value respectively of cvery such estate, the I'aie or rates of duty applicab:e thel'cto and thc amotlnt of sllccession dnty payable, until vart~d, l'es-cinded, or otherwise altel'ed on appeal.

(2) The Treasm-er or any interested person dissatis­ fied with the appraisclllcnt or assessment may, within thirty days after making and filing of sl1ch apIHaiselllcnr or assessment, appeal thel'cfl'Olll to the Judge, and, UP0ll. such appeal, the said Judge shall have jul"isdiction tn determhlC all qnestion!'; of valuation and the liability of the appraised estate or any part thereof for such duty, 17, In all cases where thcre has bcen a dcvise, dl.'SCCllt 01'" bequest of property liable to sucCCSSiOll tInty, to tilke effect in possessi'On or to come into adllal cnjoYlIlent aftcI­ the expiration of one or illol'e life estates, 01' a pel'io(l of years, the duty on such futUl'e estatc 01' illtCl'CSt shall not be payable nor inter-cst begin to run thel'cOl1 until the pcr', son or persons liablc fol' the same slL:lll come into actl1al possession of such estate 01' intcrest by thc dctel'minatiou of thc estates for life 01' yeal's, antI the dl1ty shall he assessed upon the value of the estate OT' illtCI'cst at tilt' time the right of possession <lcC\'ues as afol'caid, 18.

The Treasl1rer, in his discrction, upon applicatiou made by any execl1tor or adllllnistratOl', 01' by any person entitled to a future estate 01' intcrest, may compute th;.' duty which w'0111d, or might but for the cOlllmntation, become payable in respect of such futl1re estatc or interest for a certain sum to be presently paid, and for dctel'lllin­ ing that sum shall cause a present vaJue to be set upon such duty, in the manner provided for computing thc value of future interests by

Section 16 of this Ordinancc, 19, Where, by reason of the number 'Of deaths On which property has passed, or of the complicated nature of the interests of different persons in property which has passed on death, or from any other cause, it is difficult to ascertain exactly the amount of succession duty payable in respect of any property or any interest therein, 01' so tf) ascertain the same without undue expensc in proportion

to the alne of tllP. ]ll'OpcI'ty 01' intcl'est, thc 'l'I'enSUrel', on t.he application of ,lilY pCI'son m:co1llltablc fot, :my duty t1wlwm, :llld upon hj!o; I-!jyill~ to hilll all tl.Jc infol"lllatioll ill his po\\'el' l'cspcctillg' the :UlIIIllllt of the PI'OpcI'ty awl tht' sl'n'I':t! illtCl'CStS then'in, and otl}('I' cil'Culllstances of the \'asl', lIIay, hy way of 1:01lIp\-,sil,ion fm' tlH~ tlllty payahll' ill ]'PSIH'c:t of the pT'Opcl'ty or' jllter~st, and thc YHl'jom; illtl'I" 'I>Sts tIIPI'('in, ()]' allY of th('111, asscss s1lch Sllln on the yal1le of thl' pl'opcny 01' intl'l'cst, as llaY]lI~ l'C'g'n'J'(l to tlw C!I'('l1l1l, 'stallccs appeal' PI'ol""', and may accept payJllent of the sum so flSS('f.:s('11 in filII (lischal'~e of all claims for 11nties ill ,'('s)ll'ct of sllf'h pl'oP~I-ty 0" lntc,'est, fl1H1 s]1:).11 /-,:1\'e ;) \'('I,ti fi I'a tt' of Ilis('IICIl'~f' accord illgly.

Certiflco.t~ (.:2) PrO\-ll]('fl that tl)(~ certificntc shall not (Hs('hal';,!."(· ~;~~l~~~te .111." ]WI'S011 fl'Olll ally duty in case nf f"a1J(1 01' fnilm'e to ~~~~~tt In ilisclose matcl'inl fncts, fraud. ~O, The dllti('s impost'11 hy Ods Ordlncmec, lln'ess Ill"hl'l'\\'is(' hl"'(,111 pl'()"i!l(,11 frn', s11nll he due :Hld payahle ;It t.he 11path of the Ilc('f'as(·11. 01' within Olle yeal' thcre, nftcI', Cln(l if thl~ same :ne paill within onc year, no in­ h'I'('st shall 1)(' ('hnl'~('11, 01' COllCI:H'11 tllcl'eoll, hl1t if not so llahl, intel'(>st at the l'ate of Il p(>r CCllt.- pel' annum shall he ell:1l'gl'11 Cl 11 (1 collect(>11 fl'om thc expir~' of sllch pe1'io(i nf onc yC,II', alld sllf'h duties, to~cth(>r with the intercst 1'11(>1'1'011, shall bc nnd rcmain a lien 111)on the property in l'('spC'd to which thc." al'C paynllle llutil the same are paid. ~l, 1\. judge lllay· wuke an ohlct· llpOll tbe applica­ tiou of any pel'sou liable fill' the pnYlllent of said duty, extending tbe time fixed by Jaw fot, the pa}ment thcreof, and also the llate wben the intel'l'st shan he cbargeaLlc, where it apl)(~c.1l'S to sl1ch jllllge that payment witbin the time prescJ'ibed hy this Ordinance is illlpossihle owing to some canse oYer which the lWl'SOll linLle has no contro1. \\'hen duties "hall be pn.yal.>le.

JudgE' may extend time. 22, Xo executor Ol' trllstee shall in the fh'st instance Llabiiityof. executor and be pel'sollally liu hIe to pay the duty on any property to trustee, whit:h ,llIy leg·atl·(', Iloll(,l', Ill' otlier successor is beneficially elltitlecl, hut :m executol', tl'ustec, 01' other person in whOm nny illtCI'('st in any Pl'OPC'I-tY. SII l'Hssillg" to allY lel-!'atce, donec, ()]' otht'l' SIl('('PSSOl', 01' the managelllellt thcreof is ,It nny time Y('sh'd, shall not tJ':lllsfer sllch Pl'OPC1-t.y to th(·

Executors' power to sell. Executors to pay to Treasurer. Refund to legatee. Judge may order partle~ to appear.

Costs In discretion oC Judge. 16 SUCCESSION DU'l'IES, -person so entitled without deducting therefrom the duty for which such successor is liable, and any executor, tl'ustee or other pel'son who transfer~ such property witll· out deducting the dnty therefrom shall pay the rl'reaSUl'el" the amount of such duty ill respect of such pl'operty and interest thereon, togcthcr with un additional rate of 50 per cent, of the dllty payable in respect of such property, and such combined amonnts shall be recovel'able against the execu to 1', trustee, 01' otber person so chargeable, 23, Executors and trustees shall have power to sell so much of the propel'ty of the deceased as will enab:e them to pay said dnty in the same manner as they may he enabled by law so to do fOl' the payment of debts of the testator 01' intestate, 24, Ever)' sum of money retained by an executel', administrator, 01' trustee, 01' paid into his hfllHls for the duty on any property, shall be paid h,Y lIilll forthwith to the Tl'easlll'er, 25, 'Where any deht shall be lwoven against the estate of a deceased pel'son after the payment of legacie8 01' distl'ibutio)) of pl'opel'ty from which the same duty has been deducted or upon which it has been paid, and a refund is made hy the leg-atee, devisee, ·heil', or next 01' kin, a proportion of the duty so paid shall be repaid to him by the executor, aclministl'atol' or trustee, if the said duty has not been paid to the Treasurer, or by the Treasurer if it has so heen paid, 26, If it appears to the Judge that any dnty ;Jecrl1ing under this Ordiuanee has not been paid according to law, he shall make an order directing the persons interested in the property liable to the duty to appeal' before the court on a certain day, to he therein na.med, and show cause why said duty shol11d not be paid, rfhe service of such order and the time, mannel' and proof thereof, and fees therefoI', and the heal'ing and determining- thereon, amI the enforcement of the judgment of the Court thel'eon, shall be according to the practice in or upon enforcement of a judgment of the Territorial Court, 27, The costs of all snch proceedings shall be in the discretion of the Oourt or Judge, and shaJI be upon the

17 TelTit.o l'ia 1 Court s(:ale, unless alld until another tariff shall hc pl·fwilled. 28. TIle Co III III issiollel' lllay lIJake regnlations for l:iIlTyillg illtO el"eet the ]lro\'h,;ions of this OrdillHllce, and sllch I'egnlatiolls shall he laid hefol'e the Ynkoll CI)ulIcil fOlthwith, if the Council is in sessio;l at the date of Ill.d,· illg sl1ch regnlatious, and if thc COl1ncil is not in sessioll, sl1ch r~gllla tiflllS shall he laid befol'e the Conllcil w,ithill the til'st fOlll·teen days of the session next nftcl' sl1(:h I·egll· la t,j.OIlS are made. :!!l.

Except as to the propeI·t.r alld estates of persfllls whose fleath sl);l11 have occlllTefl hefol'!! the (:Ollllllg illto fOJ'ee of this Ol'flillallce Gh;lpt.el' 85 of the COllsolidatefl (h'dill<1l1CeS, Inl4, is hereby I"epeall)(l. Ex ped .. tioll. Age. Years.

O .............. 5,.li4 1 .............. 5n.li4 :! ............... 55.Ii4 :3 ............... 55.1l!1 4 ............. 54·8:3 5 ............... 5:3.83 li .............. 5;·toS 7 ............. 5~.Ii7 8 ............... 51.17 !1 ............. 50.80 1(l ............... 48·8n 11.. ............. 4!).:3fi 1:! .............. 4S.:38 1:3 .............. 47.50 14 ............... .:J.fi.(j() 15 ............... 45.nO lfi ............... 45·14 17 ............... 44.:!:3 1 S .............. 4:3.:3!l 1!l ............... 42.G4 :!0 ............... 41.9S 21.. ............ 41.24 ~2 .............. 40·51 23 ............... 39.84 24 ............... 39.15 SCIlEDULE.

Ex pedatiou. Age.

Years. 25 ............... 38.44 2(i ............... 37.(i5 27 .............. 3G.!l3 28 .............. 31i.18 2!1 ............. 35.4 7 30 ............... :34.75 31 .............. :H.1I4 :32 ............. :33.3() 33 ............... 3:!.5!J 34 ............... 31.8(i 35 .............. 31.15 3(j ............... 30.41 :37 .............. :!!). (i!) 38 ............... 28.!)7 3!l ............... 28.:!7 40 .............. 27.57 41.. ............ 2fi.85 42 ............... 2fi.14 43 ............... 25.42 44 ............... 24.fi!) 45 ............... 23.!l8 4fi ......... : .... 23.27 47 ............... 22.57 48 ............... 21.89 49 ............... 21.20 Ex ]leda tl OIl.

Age. Year·s. 511 ............... :!O.51 51.. ............. 1 !l.84 52 ............. 1!1.'i.. 7 53 ............. 18.50 54 .... , ......... 17.81 55 ............... 17·14 5(i .. ~ ........... lfi.53 57 ............. 15.'!W 58 ............... 15.2() 5!1 .............. 14.fi4 GO .............. 13.!)!l fH ............... l:3.42 G2 ............... 12:8:3 (j:3... ............ 12.2G fi4 ............... 11. 72 . Ii5 .............. 1] .17 fifi ............... 10.fi5 G7 ..... ~ ......... 10.'12 fi8............... 9.fi1 (i!L ............ 9.1:3 70 ............... S.ns 71.. ...........

S.lo 72............... 7 :fi5 7:3 ............... 7.24 74............... fi.8:3 EXI,ectatioll. Age. Years· 75 ............... (;.5(i 71i .............

G.1'; I I ............... 5.85 7S ............... 5.48 7!l .............. ~ .,.) <.I. __ SO ............... 4.U3 S1.. ............. 4.Gl 82 ............... 4.:3fi S:3 ............... 4.04 84 ............. 3.S4 85 ............ 3.5:-: Sfi ............... 3.44- ~-L..:: •••••••••••••••• 3.2fi 88 ............... 3.05 8!1.. ............ 2.94 no ............. 2.GS !)1.. ........... 2.4fi 92 ............... 2.2:-> 93 ............... 2.34 94 ............... 2.90 95 ............... 1. !)O ~)(j ............ l.Ofi 97 .............. 1.00 98 ............... .50 HegulaUo,," rnacle hy mil~' I)t! Comrni~· Sinnp.T.

Sec. 5. amended. Prepara tlon ot list where no Deputy Clerk .. 18 JURms OUDlNAXCE, 'A~:lEND]\mNT_ CHAP'TER 2 AN OHDINANCE TO AMEND "'I'HE JURIES OBDINANCE." . i [Asscntc(l to J'unc 29, 1923.] '~'heComlllissionel' of the Yukon 'fel'ritory, by and with the advice and consent of the Council of said Tel'l'i­ tOl';n enacts as follows:

Section 5 of "Juries OrdimUlce," being

Chapter 49 of the Consolidated Ordinances, 1914, is hereby amended hy adding' immediately after sub-section 6 the following Sl1 h-section : 7. When the Court orders such a list to be prepared for any place in the 'I'erritory to which no Deputy Clerk has been.appointed, the Judge may direct such list to be prepared by the Cl.erk of the Court at Dawson.

Co:m''':-\lEl5 On])l"A:\'CE, A~IE:-\D~IENT. 19

CHAPTER 3 AN OHDTNASCE TO A)[END "THE CO)IPANIEH OHDINANCK" [Assented to J'une 29, 1923.] The Commissioner of the Yukon 'L'el'ritory, by <DuI with the advice and consent of the Council 0"': said 'feni· tory, enacts as follows:

Section 183 'Of "The Companies Ol'dimUlCe," being'

Chapter 18 of the Consolidated Ordinances, 1914, is hereby amended by inserting immediately after the w'Ord "and" in the seventh line of said

section the following words: "In the case of by·laws affecting its dealings with the ])11 blic, the fixing and collection 'Of to11s, charges, rates, 01' levies for the pnblic service given by the company." Sec, 183 amended.

Preamhle. OperatIon of O.·dlnance "u~pended durIng 1924. 1925 and 1026. Proviso. Ol'dlnance to come Into full opp-ratIon 1 Jan .. 1927. 20 CROWN GltANT TAX SUSrl~NSION.

CHAPTER 4 AN OBDINANCE 'ro SUSPEND THE ,OPERATION Ol~ "THE (mOWN GHANT 'rAX ORDINANCE." [L'LS8cntC(Z to J'une 29, 192.~.] lllhel'cas" It is deemed advisable to suspencl the opera­ tion of "The Crow11 Grant Tax Ordina.nce," l)eing Chaptel' 5 of the (}J'dinunces of 19H), and the Ordinances ill amendment thm'eof for a perio(l of tlll'ee yeal's, except as to assessments thereundel' to and including the present year 1923: The Co III III issiouel' of the. Y u kou Tel'l'itOl'y, by an!! with the advice alld consent of the Counell of said Tel'l'i­ tt)J'Y, tlwr'eflll'e enacts as follows: 1.

The opemtion of "The Cl'own Grant 'L'ax Ordin­ ance" and all Ordinances in alllendment thereof shall he sllspelldefl ill and dur}ng' the calendar years 1924, 19:!5 a nil 1926.

Such suspension shall in no way ill tel'fel'e with, hilHhw (H' suspend the cltl'l'ying out of the provisions of said Or'dinance and <Il11ellding Ordinances so fal' as concel'ns the assesslllent and (.'ollections of taxes there­ under' for' allY ,,-ear fr'om the coming into force of the said Or'dinallce. lip to anfl inclllfling the present year 1923, and all 1)1:ocec(li11gs <IIHI things nee:esSHr1' for' the I'ecoyery of s11ch taxes foT' the YI~H.l·S- last mentioned, or the sal~ of fJl'Opel'ty fOl' IIIIPHid taxcs, HlIfl nIl proceedings and things necessary to he dOlW 01' that lIIily he flone hoth hefore an«l snhseqne~t to any sHch sale as provided hy the saifl ·Ol'dinance nnd alllclldmcnts, may be had and done not­ withstanding nny of the p,'ovisions of this Ol'dinance, 2. 1'he saifl "The Ci'own Grant Tax OL'dinance" and Ordinances in nmcJHll11cnt thereof shall again come int.o fnll opcr'ation fr'olll and aftm' the first day of ,January, ] 9:!7,

CHAPTER 5 xx OHDINANCE TO AMEND "THE YUKON GAME OHDINANCE." [Asscnted to Junc 29, 1923.] The Commissioner of the Yukon Tenitory, by and with the advice and consent of the Council of said 'rerri­ tory, enacts as follows: 1. Sub-section (2) of

section 4 of "The Yukon Game Sub-sec. 2 of

Sec. 4 Ordinance" is hereby repealed and the following substi- repealed. tnted therefor:

(2) North of the Arctic Circle, any beaver, mnskrat or otter between the thil·tieth day of June and the thirty­ "first duy of December, and Close season for beaver, muskrat and otter north ot Arctic Circle. :Beaver and South of the Arctic Circle, any beaver 01' otter between otter south the fifteenth day of )Iay and the thirty-first day of g~r~r;.t1C December. Provided that no beaver shall be hunted, trapped, taken or shot at, injured, molested or killed before the first day ·of J annal'Y, 1924. 2. Su b-section (3a) of

section 4 of said Ordinance as enacted by

Chapter 5 of the Ordinances of 1922 is hereby repealed and the following enacted in lieu thereof: :Bcave\' protected till 1 January, 1924. Sub-sec. 311. of

Sec. 4 repealed. (3a) North of the Al'ctic Circle, any fox between the fol~~~:::.son first day of April and the fifteenth day of November, and IJ..~~Wcof Circle. South of the AI'ctic Oircle, any fox between the first Close season for foxes, day of )rm'ch and the fifteenth day of November. south ot Arctic ·Clrcle. Provided that this provision shall not be held to annul ~~ttl~~t wIth 01' in any way conflict with any provision of "The Fox provISIonS

of "Fox Protectton Ordinance." Sub-sec. 4 of

Sec. 4 Tepealed. 'Close season for muskrat south of Arctic Circle. 22 Protcction Ordinance," being Chaptel' 38 of the Consoli­ dated' Ordinances, un 4· 3. S'u b-section (4) of

section 4 of said Ordinance, as amcll(led hJ Chapt.er ? of -tbe Ordinances of 1921, is herehy repealed and the following substituted tbcrefol':

(4) South of the Arctic Cil'c1e, lU1Y muskrat between the first day of .T uue and the fil'St day of December. .4. 8u b-section (1) of

section 11 of said Ordinance is hereby amended by ud(Vng thel'eto the following: No lndlan to "PI'ovided that no Indian shall be licensed tlS a. Chief be licensed ns Chief Guide." -Guide. Penalty Cor acting as Guide or A~~lstant Guide without license. lndlans mu!;t have license before acting. Injury to beaver dams or houses forbidden. Traps set for fur bearing animals not to remain set, 5, Sub-sedion (3) of said

section 11 is uel'chy I'epealed and the following enacted ill lieu theJ'cof:

(2) Ally pel'son who acts W'5 Guide, Assistant Guide, 01' Camp Helper to allY llon-resident hUllter withont fil'st haYillg procured a license 'as required hy this Qrdinance shall he guilty of au o1fcnce against this Ordinance. No IlIdian shall ad ;lS Assistant Guide or Camp Helper with­ out having fil'st PI'()cut'ed a license to so ad. ;lIld nny Indian so acting without license shall he gllilt.,v of all offence against this Ordinance, 6. 'I'he following sections are herehy added as sec­ tions l5a and l5b of said Ol'(linance: l5a.

It shall be unlawful to dig up, injure or destroy any h~aver dam, beaver house 01' runway unless such injUl'Y or destruction becomes necessary in the currying on of bona fide minillg operations or in the course of driv­ ing tiJilber on any stream, l5b, No person shall allow any trap set fol' the pur­ pose of trapping any fur bearing animal to l'emain set after the expiration of fifteen days from the last day of the open season provided by this Ordinance for the hunt­ ing and killing of any such animal. This

section shall apply to Indians.

23 7. The following sub-section shall be added illlmedi­ utely after sub-section (3) of

section 10 of said Ol"(lin­ ance: ( 4) Every such license holder shall be entitled to receive from the Teritorial Secretary, or the Territorial A.gent at \Vhitehorse, a certificate enumerating the gallle killed by him under the authority of his license, in such forill and manner as may be pl'escribed by the Tenitorial Secretary. Such certificate shall set forth a description of the game killed, together with the measurements of the trophy produced therefl'om, the number of the license, the locality where such game was killed, and the name of the Chief Guide accompanying the licensee.

The'L'erri­ torial Secretary and the 'l'erritorial Agent at Whitehorse shall keep a record book of all certificates issued and such record book shall contain the official record of all gamc killed and exportcd as trophies by licensed non-resident hunters.

Section 36 of said Ordinance is hereby amended hy adding thereto the fo Howing as sub-section ( 3 ) thereof:

(3) The close season for fur bearing animals as pro­ vided by this Ordinance shall apply to Indians. , Applies to' Indians. License holder entitled to certificate of number of animals killed, etc. Close season for fur bearing animals applies to Indians.

:/Ilew

Schedule of Tl1Xes. 24 FUR EXPOll'r TAX, AMEND:\fEN'lT.

CHAPTER 6 AN ORDINANCE TO AMEND "'1'HE FUn EXPOBT' TAX ORDIN ANCE..11 [LLsscnted to J-It17,e 29, 1923.1 The Commissioner 'Of the Yukon Territory, lly and with the advice and consent of the Council of said Teni­ tory, enacts as follows: 1.

Schedule "A" to

Chapter 8 of the Ordinances of 1919, as amended by.Chapter 3 of the Ol'dinanees of 1921, is hereby repealed and the following substituted thel'efol":

SCHEDULE "A"- (Section 4) For each. weasel ................................ " ..................... $ _05 For each muskrat .................................. _ ........ "........ .05 For each lynx ................................. " ....

" ................ , ..... 1.00 For each wolverine ................................................... .40 For each bear Free F'or each otter ........................................ ~...................... .75 For each beaver ....................................................... 1.00 For each marten ........................................................ 1.00 For each mink ..................................................

".:..... .25 For each red or white fox ................................. 1.00 For each cross fox .................................................. 2.00 'For each silver or black fox ........................... 3.00 For each wolf ........................................................... Free For each coyote ......................................................... Free 2. This Ordinance shall come into force on the first day of January, 1924.

CHAPTER 7 , ,AN ORDINANCE TO AMEND "THE DENTAL OHDINANCE." . [fLsscnted to .j'une 2!J, 1923.] 'l'he Commissioner of the Yukon 'rerritory, by and witb the advice <1.]1(1 consent of the Conncil of saiu 'l'erri· tory, enacts as follows: 1. Sl1b:sectioll. (2) of sedion 10 of the Dental Ordinance, being

Chapter 7 of the Ordinances of 1920, is herehy amended hy in~el'tillg aftel' the wol"(1 "practitioner" in the first line thel'eof the words /'except as herein otberwise ]H'ovided," and by adding thcl'eto the. followillg as sub-se~tion (2a) thereof: (2a) Pl'ovided that the COlllmissioner may, in big discrction, grant to any dentist now or hereafter pl'actis· ing in Alaska, who has the qualifications necessary to enable him to register in the Yukon Tenitol'Y under said Ordinance, a permit to practise dentistry at 'Whitehol'se or at Carcross,in the Yukon TerI'itoI'Y, on ilayment to the TerritoI"ial TreasllI'er of a fee of $50.00; ancr, upon payment of such fee, the TelTitol'ial 'I'reasnrer sha11 issue to the person obtaining such permjt a certificate therefore entitling him to practise as aforesaid until the thirtieth day of April next fol1owing the date of such permit. 2· This Ordinance shal1 not come into force until the thirtieth day of April, 1924.

Sec. 2 amended.

CHAPTER 8 AN OJ:DINANCE TO FUt:TFTEIl ·.'UIEND "THE CO)[PANIES OHDINANCE." [AS8c·ntcd to ,/-/tne 29, D)23.] The COl 11 III issionel·. (II' the Y 11 kou 'l'eni tOt·y, by and wi tit the .1Ihke <lnd cOllsen t (I f the COllnd I of saitl 'l'eni· tory, enacts as follows: 1. Sectioll 2 of said Onlinmlcc, heing Cha.pter 18 of the Oonsolidated ()nlinaIH.:e8, 1!J14, is hercby alllcmIell hy striking ont the wO!"lls "01' the Parlialllellt of Canada" wherc they OC(;1I1' ill the twelfth line of sail[

section 2 thereof. Pl'ovidctl tha t th is HllIclIIllllell t shall not be held to lIlake said Ol'dinallee apply to auy (,"olllpan.y incol'pOI" ated under tlw laws of t.he Dominion of Canada prior to the fi rst day of .Tllly, H123.

)[OTOH YEHICr..I~ OmHX.\XCE .. A:\IEX\J:\IENT. 2.

CHAPTER 9 AN ORDIK ANOE '1'0 A)JEND "THE )IOTOR VEHIOLE OHDINANOE." [.clssented to June 29, 19.23.] 'rhe Commissioner of the Yukon Territory, by amI with the advice and consent of the Council of said Terri· tory, ena~ts ru; follows: 1. Sections 'j and 8 of said Ordinance, being Chaptel· 66 of the Consolidated Ordinances, H114, are hel'clJy amended hy striking out the wor(ls "fifte~nth day -of July" where they occur in the second line of said sections respectivel~y and inserting in lieu thereof the words "fir~l day of April." 2.

All licenses issued under the prOVIsIOns of said Ordinance between this date and the first- day of )Ial'ch next shall expire on the thirty·first day of ~Iarch, 192-1. Secs_ 7 and 8 amended. Date of expiry of licenses. Lcenses Issued hel'eatfer up to March 1, 1924, expires 31 March, 1924.

SUPPLY.

CHAPTER 10 A~ oRDDiANCE FOR GHAN'l'I:NG '1'0 THE 001\1· )rJSSJONEH OBH'J'AIN SU)IS OF MONEY TO DEFUAY 'I'HE EXPKKSES OF THE PUBLIC ~m:VJCE OF THE TEHHI'I'OHY AND THE OI'J'Y OF OAWRON, [A 88cntc(l to ,'lInc 29, 192.3.] I\' hen'as, It appea I'S hy )r essage ft'om Gool'ge Patton )racKellzic, EsqniJ'c, the 001c1 COllllllissionel' of the Yukon Te .... itOl·Y, and ill the 8npplcmclltar,Y Estimates aeC4l111' pallyin~ t.he sallle, that the SIlIllS hereinafter mentioned in Schcdule "A" arc l'pquiT'ccl to defl'a;v ccrtain fm'thel' "'lIPIISeS of, the Pllhlic SCl'Vic'e of tl~c Yukon Territory nnd the Oity of Dawsoll, :llId fOl' tlie purposes relating t.hel'ct"cl fOl' the year elHled )[aJ'ch 31, H123; and, lVho·co.s, Tt nppetu's by )[essag-e from George Patton )facKellzie, ESfJlliJ'e, the Oold Comlllissionel' of the Yukon Territory, nll(l the Estimates accompanying the s .. unc, tlla t the SIIIIIS hel'ei 11<1 ftcl' mcntioned in

Schedule "B" to t.his OI'dillHnc(' Hl'C I'pqnil'ccl to defT'n~r certain expenscs of the Pnblic Sel'vicc of the Ynkon TelTitory, and for the purposes l'elntillg- thcreto fol' the twelyc months cnding­ )[m'('h 31, 1924; and, 1 Fltercas,. It a.ppenl's hy )[essap;e from Geol'ge Pattol1 )[acKenzie, Esquil'e, the Gold Comlllissionel' of the YukOn Territol'Y, and in the Estilllatcs accompanying the same, that the SI1I11S hel'einHftel' lIIentiollccl ill Schednle "0" to this Ol'clinallce al'e I'eqnirecl to defray ccrta.in expense,;; of the Puhlic Rcrvit:c of the Cit.y of Dawson and for pili" poses I'elating- thereto fol' the twelvc months enclin;..!,' )[m'ch 31, 1924,

'SUPPLY. 29 Tlle Commissioner' of the Yukon 'l'erri tory, by and with the advice and consent of the Council of said Teni· tOJ'Y, therefore enacts as follows: 1. From and out of the sum at the disposal of the Yukon Conucil tIlcl'c shall bc paid and appHed a further ~<:;llln, not exceeding in the w'hole two hundred fifty·two thousand nine hllndl'ed ninety·eight dollars and thirty· fonl' cents, fol' defraying the several chal'ges and expenses of the Pllblic Sel'vicc of the Yukon Territory for the year ended Mm'ch 31, 1923, as set forth in

Schedule "A" to this Ol'dinance' and from and out of the smlls at the dis· 1)Osal of the Yukon Council there shall be paid and applied a furthel' sum not excecding in the whole five 1111ntllwl and fift:y·ftve dolhll's and seventy·four cents for dcfraying' the several cbarges and expenses of the Public ~pl'Vice of the City of Dllwson for the year ended )Jarc1l 31, 1923, as set forth in

Schedule "A" to this' Ordinance, 2.

Fl'om and ont of the funds at the disposal of tM Yukon COllncil thel'e ShH 11, ancl may be paid and applied, n sum not exceeding on the whole two hun(h'ed twenty· five thousand nine hunlherl and si.~ dollars and sixty· 11ine cents, fm' defraying the several charges and expenses of the Puhlic Sel'vite of the Yukon ']'erritory for the twelve mon ths ending )I:u'ch 31, In24, as set forth in ~chedule "B" to this Ordinance. ' 3, 1<'1'0111 and ou t of the funds at the disposal of the Yukon Council thel'e shall, and may be paid and applied a sum not exceeding thirty·seven thousand seven hundred and seventy·eight dollars and fifty·six cents for defraying' the several ch31'ges and expenses of the Public Service of the City of Dawson for the twelve months ending )larch 31, 1924, as set fOl'th in

Schedule lIC" to this Ordinance, 4. The application of all monies expended shall be duly accounted fol'.

30 SUPPLY. SCUEDULE "A." Further SUlUS granted to the COllllHissioneL' iJy this Ordinance for .the twelve months ended March 31, 1923, and the purposes for which they are granted: Salaries and travelling expenses ....................... _ ........ $ Yukon Counc'H, travelling expenses .......................... . 108.16 61.U5 34.00 112.72 15,207.U5 595.5!) 796.45 19.16 Dawson School ................................................................................ . ~iayo School ...................................................................................... .

Mayo Hospital, construction .......................... _ ................ . Public Health and care indigents ................................ . Assay Office, ~iayo Printing and stationery ........................................................ .

Roads, Bridges and PuiJlic vVorks ............................. . 13,696.35 'L'he Government Liqnor Ordinance, Liquor Stores .......................... _ ................ _ ................................................. . 222,367.81 $252,998.34 City -of Dawson, Fire Department .............................. 555.74 SCHEDULE" B." Sums granted to the Commissioner by this Ordinance for the twelve months ending March 31, 1924, and tlw purposes for which they are 'granted: SALARIES AND "TRAVELLING EXPENSES.

Salm'ies ................. _ .............................................. : ... '10,200.00 Travelling expenses 1,400.00 $11,600.00 YUKON COUNCIL. Indemnity and travelling expenses ......................... _ 1,350.00 SCHOQLS. Schools generally ........ _ ......................... _ ........ $ 4,600.00 Dawson School ................................................... 19,400·00 St.

Mary's School ...................... __ ......... _........ 3,100.00 Whitehorse School ........ _ ....................... __ ..... 6,200.00 Mayo School ........ _ ................ _ ...... ___ ................. 8,000.00 Assisted Schools _ ...... _ .......... __ ... _ .......... _._. 3,200.00 39,500.00 Carl'ied forward $52,450.00

SUPPLY. 31 Brought forward ................................................... $52,450.00 HOSPITALS, CHARITIES AND PUBLIC HEALTH. Grant, St. Mary's Hospital... .................. $12,OOO.00 Grant, St. l\Iary's' Hospital, to liquidate liabilities ............................•... Grant, Mayo Hospital ................................ . Grant, Whitehorse Hospital :M edical Health Officer ............................. . Assistant ?lIedical Health Officer l\Iayo .................................................................... .

Assistant Medical Health Officer, 2,000.00 7,000.00 4,800.00 1,200.00 600.00 Whitehorse .......................... _ ...... _ ....... _..... 600.00 Public Health and care Indigents 4,000.00 32,200.00 GRANTS, LIBRARIES, READING ROOMS, ETC. Dawson Free Library .................................. $1,000.00 ·Whitehorse Reading" Room ..................... 500.00 )[ayo Circnlating Library 200.00 Yuk-on Law Library 300.00 ·Whitehorse Law Library .............. _........ 50.00 Painting fence, V\'hitehorse Ceme- tery ....................................................................... . Yukon Soldiers' Memorial Fund, G.

V\T. 'T. A ............................... : ...................... . Fencing ~[a:vo Public Cemetery ........ . 200.00 200.00 300.00 City of Dawson-Portion Poll Tax 2,500.00 City of Dawson-Portion Liquor Profits MISCELLANEOUS. Territorial Agent, V\Thitehorse ............ $ Town 9f V\Thitehorse Territorial Assay Office ............................. . Printing and stationery ........ _ ................ . Town of l\Iayo, fire protection (including $2,627.63. ontstand.) Town of Mayo, streets and side- walks .................................................................... .

Con ting-encies ........ _ ................................... _ ...... _ Cost of collection Poll Tax .................... . 9,500.00 450.00 6,600.00 6,000.00 3,000:00 5,500·00 1,5QO.00 2,800.00 600.00 14,.50.00 26,450.00 Carried forward ..................................................... $125,850.00

32 SUPPLY. Brought forward ...... _ ..... _ ........... _ ...................... $125,85"0_00) ~OADS. BRIDGES AND PUBLIC WORKS. G lacier summer road ...... _ .......... _ ...... _ ...... _$ Dawson cable fel'l'y ......... _ ................ _ ......... . Bonanza to Indian l'oad .......................... . Indian to StewCl.rt road _ ............ _ ........ _ ... . Stewurt to Yukon Crossing 1"oad ..... . Hun ket'o Dominion road ... _ ....... _ ....... _ ...... . Dome·Sulphur road ............... _ ............ _ ....... .

Klondike road ................. _ ......... _ ....................... . 11ayo District roads ........... \ .......................... . Flat Cl'eek to ~linto Bri(lge road ..... . 1fayo to Yukon road ................................... . "Whitchorse District roads .................... . 'Whitch-orse to Yukon Crossing road ....................................................................... . Railway bridge repairs ........................... _. "Tinter roads ........................................................ .

Purchase road machinery and equip· men t ........ _ ........................................................ : .. )[ayo Hospital site and sidewalk. .... . '1'0 reimburse Ynkon Gold Co. in the matter of emergeJlcy recon· struction of 'rwclvcmile road ..... . Road contingencies 2,750.00 2,000.00 2,500.00 1,000.00 750.00 13,000.00 900.00 2,500.00 30,000.00 5,000.00 5,000.00 4,900.00 2,500.00 3,000.00 (;,000.00 12,000.00 1,025.00 500.00 4,731.60

SCHEDULE "C." CITY OF DA WSON. Fire Department ........ _ ................ _ ................. $24,700.00 Street lighting ....... _ .. _ .... _ ....... _ ................ _..... 2,550.00 Printing and stationery .. _ ...... _ ...... _ ... _ 400.00 Salaries ._ ..... _ ...... _ .... _ ............. _ ......... _._ ............... _ 2,000.00 Contingencies _ .... ___ .... _ ........ _ ......... _ ....... _..... 750.00 Streets and sidewalks _ .. _._._._ ....... _..... 7,378.56 100,056.G!) $225,006.6!l $37,778.56

SUPPLY. _ 33 5. In the event of there being a surplus of monies standing to the credit of any item voted for Roads, Bridges and Public "'orks after the construction 01' repairs provided for have been completed' to the satisfac· tion of the SupeJ'intendent of Works and Bnildings. snch surplus of monies shall forthwith, on the acceptance of sHch work or repai!'s hy the Commissionel'. he taken from said item and become part of and be added to the amount -provide,d for contingencies t.o sHch Roads, Bridges and P1Jhlic 'Yol'ks an(l shall theJ'enfter he at the disposnl of the ('JOmmissionel' fol' Roads, BI'i(lg'es an(l PH blic 'Works,

34 INDEX. INDEX ORDINANCES OF.1923 The figures refer to the top paging. Page. Compan ies Ordinance.

Sec. 183 amended 19

Sec. 2 amende'd ........................... _ ................. :........... .... 26 Crown Tax Ordinance. Oper,ation of ·Ordlnance suspended.. ............................ 20 Dental Ordinance. Sub·s.ec. 2 of

sec. 10 amended.......................................... 25 Alaska dentist may be authorized to practice in Whitehorse or Carcro~s ..................................... :.... 25 Fee for permit .......................................................... ::...... 25 Fur Export Tax-New scheft.ule.............................................................. 24 Game Ordinance, Amendment ................................................................ 22 Assi&t.:l.nt gui6e, must have license .............................. 22 Beaver, not to be taken before 1 January, 1924........ 21 Close season north Arctic Circle.................... 21 Close Sdason south Arctic Circle.................... 21 Houses and dams, penalty for injury to........ 23 Camp helper, must have license.................................... 22 .

Foxes, close season nort,h. Arctic Circ\~........................ 21 Close season south Arctic Circle........................ 22 Guides, assistant guides and camp helpers must take out license .......................................................... 22 Indians, not to act as chief guides.................................. 22 Must be licensed as assistant guid~ or camp helper .................................................. 22 Provisions of sec. I5b apply to........................ 22 Close se.ason for fur·bearing animals applies to ...................................................... 23

INDEX. 35 Game Ordinance-Continued. The figures refer to the top paging. Page. Muskrat, close season north Arctic Circl~.................. 21 Close season south Arctic Circle................ 22 Non·resident hunters entitled to certificate of game killed 23 Otter, close ~c;u:on north of Arctic Circle.................. 21 Obter, close season south of Arctic Circle.................... 22 Traps to b~ taken up within 15 days after explra' tion of open season .................................................. 22 Juries Ordinance,

Sec. 5 Amended........................................................ 18 Motor Vehicle Ordinance, Amended ............................................... ""'" 27 Date of expiry of licenses .............................................. :... 27 Succession Duty Ordinance .............................. _...................................... 1·17 "Administrator," included in ..

Executor...................... 2 Liability of 15 Power to sell 16 "Aggregate value," meaning of .................................... 1 Appeal from valuation or assessment ........................ 14 Application of Ordinance ................. ..............................

I Applicants, for probate or adm. to file inventory .... 10,11 To give bond ................................................ 11, 12 Appraiser, appointment of ............................................. 12,13 Valuation by ................................................ 12, 13 R~port of ........................................... .......... 13 Valuation on by Treasurer ........................ 13, 14 Appeal from valuation .............................. 14 Beneficial interest, meaning of ...................................... 1 Bequest to executor in lieu com.-duty 10 "Child," meani!lg of 2 "Court," m~anlng of .......................................................... 2 Commissioner, may make regulations ........................ 17 "Dutiable value," meaning of ........................................ 2 Duty, rates of .................................................................... 6,7 Refund of to legatee In certain cases ............ 16 Special rate in certain cases ............................ 9 Tabl~ of rates ........................................................ 7,8 Treasurer may commute 14

36 INDEX. Succession Duty Ordinance-Continued. The figures refer to' the top paging. Page. Time for payment may be extended................ 15 Wben devise to executor in lieu of corn.......... 10 Who liable for ......................................................... 12 May be declar~d a lieu ...................................... 10 "Executor," includes Admini!;trator 2 Devise or bequest to in lieu corn., duty 10 Liability of .................................................. 15, 16 To pay to Treasurer ................................... 16 Exemptions 3, 10 Fraud, c~t:tificate of discharge not to operate when 15

Interpretation ...................................................................... 1, 2 "Administrator" included in "Executor" 2 "Aggregate value" ........................................ 1 "Beneficial iuterest" 1 "Child" 2 "Court" "Dutiable value" .......................................... .. "Executor" .................................................... .. "Interest in ~xpectancy" "Judge" .......................................................... .. "Passing on death" "Property" "Treasurer" "Interest in expectancy Insurance policy, Life, general provisions .............. ..

Inventory, to ba filed ....................................................... . What to contain ........................................ .. When Treasurer not satisfied ................. . Appraiser to be appointed ...................... ..

Judge may order appearance of parties ..................... . 2 2 2 2 2 2 2 2 2 6 11 11 12 12 16 Costs in such cases .............................................. 16, 17 Live insurance, mon'dye, general provisions................ 6 Lien, Court may declare duty, in certadn cases........ 10 Legatee referred to in certain cases .... _ .... _................ 16 "Not value," how arrived at .......................................... 2,3 "Passing on the death," meaning ot ............................ 2 "Property," meaning of .................................................... 2 Passing upon death .................................... 4, 6, 6

INDEX. 37 Succession Duty Ordinanc--COntinued. The figures refer to thd top paging.

Within the Torrltory, what deemed to be 7 Transferred for bona fide consideration 10 Public Administrator to file statement........................ 11 Not required to give bond...... 12 Rate of duty, Table of ...................................................... 8,9 In special cases ...................................... 9 Regulations by Commissioner .:...................................... 17 Repeal ................................................................................... 17 Schedule, eXpdctation of life .......................................... 17 Table of rates of duty........................................................ 8 "Treasurer," meaning of .................................................. 2 "TruBtee," liability of ........................................................ 15 Valuation, Treasurer to fix .......................... :................. 15 Proc.!dure when difficult to ascertain .... 14,15 Supply ..... _ .............. _ ....................... _ .......................................... _................ 28·33