Yukon Ordinances, 1934 — Ordinance respecting granting to. the Comptroller certain sums of money

Yukon Ord. 1934

Yukon — Historical Statutes

ORDINANCES OF THE YUKON TfRRITORY PASSED BY THE YUKON COUNCIL IN THE YEAR 1934 GEORGE ALLEN }ECKELL COMPTROLLER PriGNd and PubU.1ae~ for tile Go .... rnmeat of tIa. Yllkoll Territory Uader Authority of

Chapter 75 of the Consolidat.d Ordillances of 1914 BY F. H. OSBORN. Kinll'l Print ••

ORDINANCES OF THE VU KON T(RRITORY PASSED BY THE YUKON COUNCIL IN THE YEAR 1934 GEORGE ALLEN JECKELL COMPTROLLER , Pria" a.d Publulled for tlu: Goyunmcat of the YukoaTerritory Under Authority of

Chapter 75 of the CoalOlidated Qrdi.aocc& of 1914 BY F. H. OSBORN. Klftr'a Printer

TABLE OF 'CONTENTS Chap. 1. An Ordinance respec~ing Succes.slon Duties 2. An Ordinance amending. "The. Fur Export T·ax Ordinance" 3. An Ordinnace amending "The Miners Protection Ordin- ance" .............................. : ............................................................ . 4. An Ordinance for granting to. the Comptroller certain sums of money to defray the expenses of the Public Service Page. 1-26 27 28 of the Territory and the City of Dawson............................ 29-34

CHAPTER 1 AN ORDINANCE RESPECTING SUCCESSION DUTIES (Assented to May 28th, 1934.) The Commissioner of the Yukon Territory, by and with the advice and consent of the Council of said Territory, enacts as follows: 1. This Ordinance may be cited as "The Succe_ssion Citation. Duty Ordinance." APPLICATION OF ORDINANCE 2. This Ordinance shall be appficable in the case of all persons who have died since the 29th day of June, 1923, and shall be deemed to be and to declare the law relating to succession duty upon the death of any such person, save (

a) as to an estate upon which the duty has been fully paid and satisfied; or . (b) .. as to a claim for duty which has been hereto fore determined by the judgment of a Court having jurisdiction. Application of Ordinance.

2 THE SUCCESSION DUTY ORDINANCE

INTERPRETATION {r~~~preta- 3. In .this Ordinance, unless the context otherwise requires, the expression "Chlid." (a) "Child" includes a child of the deceased, born "Dutlahl~ \·alue." "Interest In expectn II(:~-.'· "T,"enRUrCI", .' ··Court." "Public Ad mlnlstratol' ...

"Judge."' "Terrl to!")'." in wedlock, or a person adopted by the deceased as his child, or a person to whom during his infancy the de ceased stood ill loco parentis for a period of not less than ten years. (b) "Dutiable value" with reference to a beneficial interest means the value of the interest in the property of a deceased person passing on his death to a person, after the exemptions are deducted therefrom and the allowances authorized by this Ordinance are appor tioned thereto and deducted there from, such value to be taken as at the date of the death unless otherwise provided by this Ordinance; (c) "Interest in expectancy" includes an estate, income or interest in remainder or reversion and any other future iilterest, whether vested or contingent, but does not include a reversion expectant on the determina tion of a lease; (d) "Treasurer" means the Territorial Treasurer of the Yukon Terr~tory; (e) "Court" means the Territorial Court of the Yukon Territory; (f) "Public Administrator" means the Public Administrator of the Yukon Territory; (g) "Judge" means the Judge of the Territorial Court of the Yukon Territory; (h) "Territory" means the Yukon Territory;

THE SUCCESSION DUTY ORDINANCE 3 (i) "N et value" means the aggregate value of the property of a deceased person, wherever situate and whether within or without the Territory, passing on his death, less the allowances authorized by this Ordinance i and . (j) "Passing" or "passing on death" means pass ing either immediately on the death of a person, or after an interval, either certainly or contingently, and either originally or by way of substitutive limitation. 4.

For the purposes of this Ordinance "property" includes property of every description and every estate or interest therein or· income' there from capable of being devised or bequeathed by will, or of passing on the death of the owner to his heirs or personal representatives, and the following property shall be deemed to be property of the deceased and to be property passing on his death: (

a) property of a deceased person which is volun tarily and without adequate consideration transferred otherwise than by will, in contemplation of his death, with or without regard to its immihence,.or so trans ferred to take effect in possession or enjoyment after. his death, to a person in trust or otherwise, or the effect of which is that a person becomes benefici'ally entitled to the' property i (

b) property taken a~ ;: d01latio mortis causa, or under a disposition ope!'ai:ing or purporting to operate as an immediate grant or gift i1ller vivos, howsoever made, which has not been bona fide made five years before the death of the deceased i (

c) property taken under a grant or gift whenever made, of which bona fide possession and enjoyment has not been assumed by the donee immediately upon the grant or gift, and thenceforward retained 'to the entire exclusion of the donor as well as of any benefit to him, whether voluntary or by contract i "Net value," "Passing," and "Pass Ing on death," "Pl'o\l.,rl~' passing," Voluntary transfers In contempla tion of death, Gifts Inter vivos and donatio mortis causa, Tra.nsfer of propert~' without pos~essll)n.

Sun'lvorshlp of joint ,property. Settlements with ' J"e~ervatJl)n to "ettlr.r, Life insuranc~ passing to nominee. .\lIllulty. I'ower to ,lIspose. Competency . to dlspl)~(~. 4 THE SUCC.ESS!ON DUTY ORDINANCE (

d) property held in the joint n~mes of the de ceased !lnd one or more persons, except the portion thereoL. which is shown' to the satisfaction of the Treasurer to have been contributed by some person other than the deceased'; (

e) property passing under a settlement or trust, however created, not taking effect as a will, whereby an interest in the property determinable by reference to death is re;erv,::d whcth::r cxpre:siy or by imp:ication 'to . the settlor, or whereby the settlor has reserved to him self the right by the exercise of a power to restore the property or an interest therein to himself or to re-c~aim or otherwise re-settle the property or a part thereof: " .

I -( i'), ' money received or' receivable under a policy of accident or life insurance effected by deceased on his li fe, wher,e'the policy was wholly kept up by him for the benefit of an existing or future donee, whether nominee or assignee, or a part of sllch money in proportion to the premiums paid by him, where the policy was partially kept up by him for such benefit; Note: Taxation of Li fe Insurance-See

Part Ill. of the Act. (

g) an annuity or other interest provided by the deceased, either by himself alone or in concert or by arrangement with any other person, to the extent. of the beneficial interest accruing or arising by survivorship, or otherwise, on the death of the deceased; (

h) property of which a person was at the time of his death competent to dispose; and (.

i) a person shall be deemed competent to dispose of property if he has such an estate or interest therein, or such general power as would, if he were sui juris, enable him to dispose of the property, whether the power is eXercisable by instrument ,inter vivos, or by will, or by both;

THE SUCCESSION DUTY ORDINANCE 5 . (ii) a disposition taking effect out 'of the interest of the person so dying shall be deeined to have been made by him, whether the' con'currence of any 'other person w~s 0:' was not required; and. (iii) money which a person has a general power to charge on property shall .be deemed to be property of which he has the power to dispose. ALLOWANCES ~'. ( 1 ) In determining the net value of the property of a deceased person, the value shall'betakell' as at the date of the death and allowance shall be made for C6ilcurrence lIot necessary. Power lo chHrge mone~·. Allowallce. In CODlputln~. \'alue. (

a) the debts of and the encumbrances on the Debts. property of the deceased; (

b) funeral expenses not exceeding four hundred dollars;, and Funeral expenses. (

c) Court fees, not including solicitor's charges. ':;Oll,'t fees.

(2) Any debt or encumbrance for which an 'allowance is made shall be deducted from that portion of the aggregate value of the property available for the debts of the deceased.

(3) In determining net value or dutiable value, no allowance shall be made '. (a)· for a debt incurred by the deceased or encum brance created by a disposition made by him, unless incurred or created bona fide for full consideration in money or money's worth, wholly for the deceased's own use and benefit and to take effect out of his estate; nor (

b) for a debt in respect whereof there is a right to reimbursement from another person, unless the reimbursement cannot be obtained;' nor Debt deductible from property available. No allow ance, Debt without consldcra lion Debt subject to re Imbursement (

c) more than once for the same debt or encum- Debt charge- b h f h able more rance c arged upon different portions 0 t e estate; nor thR.n once.

6 THE SUCCESSION DUTY ORDINANCE Admlnlstra- (

d) save as permitted by this Ordinance for the lion costs. expenses, the administration of the estate or the execu- tion of a trust created by deceased in his lifetime; nor ::hl~n~~~~~: (

e) for a debt or encumbrance which the personal ExemptIons rrnm duty. LImIt of ,·:liue. Helationshlp. Insur;tllce payable to widow and (:hlldl"cn. Lire I nsu,'nnce to pay (luty. representative of the deceased is not compelled at law to pay, but this paragraph shall not apply to an encum brance on property to the extent of. the value of the property. EXEMPTIONS 6. No duty shall be payable on or in respect of (

a) the property of a deceased, the net value of which does not exceed one thousand dollars; (

b) property passing to or for the use of a person resident in the Territory and being the father, mother, husband, wi fe or child of the deceased, whether the net value of the property of the deceased does not exceed ten thousand dollars and the deceased at the time of his death resident in the l\erritory; (

c) money received or receivable under a policy of insurance on the death of a deceased resident in the Territory, payable to or for the use of his widow or children, or both, when resident in the Territory, not exceeding (

i) five thousand dollars in the aggregate, in case the deceased leaves surviving him a widow or a child under eighteen years of age, or both; and (ii) ten thousand dolla rs in the aggrega te, incase the deceased leaves surviving him either a widow and more than one child under eighteen years of age or two or more children under that age; (

d) the amount of life insurance effected by deceased on his life and expressly made payable to the Treasurer or an executor or trustee for the purpose of

THE SUCCESSION DUTY ORDINANCE 'I paying the duty imposed by this Ordinance and applied for that purpose, if it be paid to the Treasurer on his demand there for; nor (

e) property devised or bequeathed for religious. charitable ,or educational purposes to be carried out in t:le Terri~ory, and not exceeding in value the sum of two thousand dollars for anyone purpose. APPORTiONMENTS IN·COiVIPUTING VALUES Charltahle ,bequest. 7.' In· order to determine either the net or dutiable Determining dutiable value ,·nluc. (

a) when the r)roperty in the Territory forms part only of.an estate, the other part ofwhich is situate with out the Territory, the allowances shall be deducted from the value of the property in the Territory, only to the extent of the proportion thereof which the value of the property within the Territory bears to the value of the whole estate; and (

b) when personal property passing is situate without the Territory and forms only part of an estate, the other part of which is situate within the Territory, each legacy payable out of the mass of the estate shall be apportioned upon the mass in the same proportion as the allowances are to be deducted, therefrom; (c r when the deceased is domiciled or resident without the Territory at the time of his death, no allow ance shall be made for debts or encumbrances to persons within the Territory, unless contracted to be paid in the Territory or charged on property therein, except to the extent· to which it is shown to the satisfaction of the Treasurer that the property of the deceased situate out side the Territory is insufficient for their payment.

AllowRnce~ apportlon",1 p,·opertr oUlsllle Tel·rltOl·~·. Leg,~cle" n.pportlon(:;1! propert~· outside Territor~·. Allowance for debts of deceased resident without Territory.

Fl"Operty subject to rluty. Dut)' where property passeH to parents. etc:. Duty where property passe~ to colla tern )", Duty where propcl't~' passes to stranger'", 8 THE SUCCESSION DUTY ORDINANCE

PART I. DUTY PAYABLE ON PROPERTY WITHIN THE TERRITORY 8. (

I) All property situate within' the Territory passing to a person for any beneficial interest shall be subject to duty on the dutiable value thereof. (2) \\There the net value of the property of the deceased wherever situate and whether within or without the Territory exceeds ten thousand dollars; and the beneficial interest passes to the father, mother, husband, wife or child of the deceased, it or so much thereof as so passes shall be subject to duty at the rate set out in the second column of the table in

Schedule "A" opposite the group in the first column thereof, in which is arranged the property of the deceased when classified for the purposes of the table on the basis of its net value.

(3) Where the net value of the property of the deceased wherever situate and whether within or without the Territory exceeds one thousand dollars, and the benefi cial interest passes to the grandfather, grandmother, grand. child, son-in-law, daughter-in-law, brother or sister of the deceased, or to a child of such brother or sister, it or so much thereof as so passes shall be subject to duty at the rate set out in the third column of the table opposite the group in the first column thereof, in which is arranged the property of the deceased when classified for the purposes of the table on the basis of its net value. (4) vVhere the net value of the property of the deceased, wherever situate and whether within or without the Territory exceeds one thousand dollars, and the bene ficial interest passes to a person not coming within either of the classes enumerated in subsections (2) and (3) hereof, it or so much thereof as so passes shall be subject to duty at the rate set out in the fourth column of the table opposite the group in the first column thereof, in w;hich is arranged the property of the deceased when classified for 'purposes of the table on. the basis of its net value.

THE SUCCESSION DUTY ORDINANCE (5) \Vhenever the estate,' or any portion of the estate of a deceased person, remains after the expiration of twelve months from the date of death unclaimed by any of the classes of beneficiaries named in columns 2, 3 and 4 of the table in

Schedule "At!, the duty payable upon such estate, or upon such portion thereof as the case may be, shall be 50 per cent. of the value of all property within the Territory after deduction only of the items.i'1lowed by

section 5 of this Ordinance. Provided that if and when a beneficiary later establishes the right to such estate, or such portion thereof, a re-adjustment shall be made in favour of such beneficiary in accordance with the table "in the said

Schedule "At!. 9. The duties payable under this part up'on the death of a deceased person shall be and constitute a lien in favoil,I" of the Territory on and against all property in the Terrifo~y passing on his death, and the lien shall bind the property until all the duties payable have been paid. Duty where estate 'JncloJmt!(l. Duty constl tu ta~ t' lIen"~

Hesldent" to whom property passes pay clllt~·. DlIt~· vayable by rarent". etc. Dllt\' parable by collate!"nl". Duty payable by ~trnngers. ·10 THE SUCCESSION DUTY OR!)INANCt::

PART 11. DUTY PAYABLE BY BENEFICIARIES IN RESPECT OF SUCCESSIONS 10.

(1) Every person domiciled or resident within the Territory to whom passes, under the law of the Territory on the death of a person domiciled or resident therein, a beneficial interest in personal property situate without the Territory, shall pay duty on the dutiable value thereof.

(2) Where the net value -of the property of the deceased wherever situate, whether within or without the Territory, exceeds ten thousand dollars, and the person to whom the beneficial interest passes is the father, mother. husband, wife or child of the deceased, that person shall be liable for duty in respect thereof at the rate set out in the second column of the table in

Schedule "A" opposite the group in the first column thereof in which is arranged the property of the deceased when classified for the purpose~ of the table on the basis of its net value. (3) 'Where the net value of the property of the deceased, wherever situate, whether within or without the Territory, exceeds one thousand dollars, and the perso'n to whom the Leneficial interest passes is the grandfather, grand mother, grandchild, son-in-law, daughter-in-law-, brother or sister of the deceased, or a child of such brother or sister, that person shall be liable for duty in respect thereof at the rate set out in the third column of the table opposite the group in the first column thereof, in which is arranged the property of the deceased when classified for the purposes of the table on the basis of its net value. (4) "Vhere the net value of the property of the deceased wherever situate, whether within or without the Territory, exceeds one thousand dollars, and the person tn whom the beneficial interest passes is a person not coming within either of the classes enumerated in subsections (2) and (3) hereof, that person shall be liable for duty in respect thereof, at the rate set out in the fourth column of

TI-IE SUCCESSION DUTY ORDINANCE 11 the table opposite the group in the first column thereof, in which is arranged the property of the deceased when classi fied for purposes of the table on the basis of its net value.

PART Ill. DUTY PAYABLE IN RESPECT OF INSURANCE MONEYS RE.

SPECIFIC BENEFICIARIES 11. ( 1 ) In case duty is not otherw'ise payable under the provisions of t:1i~ Ordinance in' respect thereof, a person domiciled or resident in the Territory who receives or becomes entitled to recei!ve, within the Territory as assignee or nominee, a beneficial interest in money payable under a policy of life insurarice or of ,accident insurance upon the li fe of a person who was resident within the Territory at the time of his death, where the policy was wholly kept up by the deceased for the benefit of an existing or future donee, shall be liable to pay duty on the dutiable value thereof. (2) \Vhere the net value of the property of the deceased, wherever situate, whether within or without the Territory, exceeds ten thousand dolla rs, and the person to whom the beneficial interest in the money is payable is the father, mother, husband, wife or child of the deceased, that person shall be liable fOF duty in respect thereof, at the rate set out in the second column c f !:!~C table in Schedule" A" opposite the group in the first column thereof, in which is arranged the property of the deceased when classified for the purposes of the table-on the basis of its net value. , (3) "There the net value, of the property of the deceased wherever'situate, whether within or without the Territory, exceeds one thousand dollars, and the person to whom the beneficial interest in the money is payable is the grandfather, grandmother, grandchild, son-in-law, daughter in-law, brother or sister of the deceased, or is a child'of such brother or sister, that person shalL be liable for duty in ,\s~lgnee or nominee under insurance Ilollc~' to pay duty.

Duty payable where nominee a parent. 'ltc. DlIly pa)·"bie where nominee a collateral relative,

Duty pal'uble where nominee n stranger, Insul'ance partly kept up by Insurer!, 12 THE SUCCESSION DUTY ORDINANCE respect thereof, at the rate set out in the third column of the table, opposite the group in the first column thereof, in which is arranged' the property of the deceaseJ' when classified for the purposes of the table on the basi's of its net value. (4) \Vhere the net value of ,the property llf the deceased, wherever situate, whether within or without the Territory, exceeds one thousand dollars, and the person tc, whom the beneficial interest in the money is payable is a person not coming within either of the classes enumerated in subsections (2) and (3) hereof, that person shall be liable for duty in respect thereof, at the rate set out in tht: fourth column of the table opposite the group in the first column thereof, in which is arranged the property of the deceased when classified for purposes of the table on the basis of its net value. 12.

Where the insurance has been kept up partially by the insured and partially by some other person, and the last mentioned person becomes entitled as assignee or nominee to a beneficial interest in money payable under the policy, he shall be liable to pay duty on the amount by which his beneficial interest exceeds the sum which bears such propor tion to all the moneys payable under the policy as all the premiums paid by him bear to all the premiums paid in respect of the insurance.

THESUCCESSJON DUTY ORDINANCE 1J

PART IV. GENERAL PROVISIONS RETURNS L3.

(1) Every person to whom property passes for a beneficial interest and every trustee or other person in whom an interest in property so passing for the benefit of <l.ny other person or the management thereof, is at any time vested, shall within six months after the death or within such further time as the Treasurer allows, make and file with the Treasurer an affidavit of value and relationship, with inventories attached showing: (

a) a full itemized inventory in detail of all the property-of the de~eased, including property. situate without the Territory, and the value thereof as of the date of the death; (

b) the several persons to whom the property passes. their places of residence and the degrees of rela tionship, if any, in which they stood to the deceased; and (

c) such further information as the Treasurer prescribed. Filing of In'-entor)' b)' person to whom propert) pn!'isee.

(2) Before the issue or resealing ·of letters probate or .Inventory .. Hied befOl-e letters of administration or any other grant of letters by the grant IssUtl3_ Court in the estate of a deceased person, the applicant shall make and file the affidavit required by subsection (1). (3) "Vhere there are two or more persons whose duty it is to file the affidavit, the Treasurer may accept it from anyone of the applicants or require it from more than one.

(4) For default in filing the affidavit. as required by this section, the person, who is liable for the duty, shall be: liable to a penalty of ten dollars for each day during which the default continues. Duty to file where more than one person. Penalty for default_

Public All ministrat,u' to act. .. ' ddl tlon.11 informatioll. Examinalion of person". L'I·opel·ty not llisclosed on appllcallon. Duty Increasell. 14 THE SUCCESSION DUTY ORDINANCE 14. If, in any case, the affidavit is not fully filed, the Treasurer may, in writing, require the Public Administrator to administer the property of the deceased; whei-eupon the Public Administrator shall file the affidavit with the Treasurer, pay the duty and administer the estate. 15.

The Treasurer may require from any person such information, on oath or otherwise, as is in his opinion neccsssary to enable him to ascertain the amollnt of duty pay able on or in respect of any property. 16.

In case the Treasurer for any reason deems it advisable to examine a person or an officer of a corporation in respect of matters arising OUt of the administration of this Ordinance, the Judge shall, at the instance of the Treasurer, order such person or officer to attend before him and submit to examination on oath touching the matters referred to in any affidavit, return or document filed or touching any property in his knowledge which is or may be dutiable under this Ordinance, or. touching any debt or encllmbrance, or the liability of anyone for the ·payment of duty, or touching any other matter relating to the adminis tration of this Ordinance, and may direct such person or officer to make production upon oath of any books, papers or other writings or documents relating to such matters which are in his possession or under the control of him or the corporation. 17.

(1) If at any time it is discovered that property was not disclosed upon the filing of the inventory, the person acting in the administration of the property, or the person who is liable for the duty payable under this Ordinance shall within two months after the discovery of the omission, deliver to the Treasurer an affidavit and inventory setting forth the property so not disclosed, and the value thereof.

(2) The duty payable on or in respect of property not disclosed may in the discretion of the Treasurer be increased by the addition of a further duty of twenty-five per centum of the duty otherwise chargeable.

THE SUCCESSION DUTY ORDINANCE 15

(3) In default of delivering the affidavit and inventory required by this section,. the person wh~se duty it is shall incur a ponalty of ten dollars for each day during which the default continues. . i 8-. At least fourteen days' notice of an appointment for the passing of the accounts of the personal representa· tive of a deceased person, together with a copy of the accounts, shall be served upon the Treasurer by the per'sona) r~presenta ti vc. Penalty. Notice of· paRsing account~. 19.

Every person wh() holds property in trust for r:etul'nR J'.y another shall, upon demand of the Treasurer, file with him' trust~"';; a return in such form .as he requires with respect to an·y person named in the (:emand, sllGwing a cor .• ·ect and full itemized inventory of all property so held in trust, -together with such other information as is demanded. and in default the person so holding property shall incur a penalty of twenty dollars for every day during which the def~u1t continues. PROCEEDINGS TO DETERMINE DUTY 20.

The Treasurer. shall in each case determine the property subject to duty under this Ordinance, the persons liable therefor and the amouunt of duty payable and forward a statement thereof to the person filing the affidavit. 21.

(1) At the instance of the Treasurer, the Judge, upon such notice by personal or substitutional service to such of the interested partie: n~ I:c b:i order directs, shall at the time and place men~ioned in the notice or any other. time and place named by him, hear and determine all ques· tions relative to the liability of the property for duty, the amount thereof and the persons liable therefor.

(2) In.lieu of or in addition to evidence of valuation' of property, the Judge may, in the first instance or at any time before judgment, and at the request of the Treasur~r, shall issue a direction to some person, in his opinion compe tent, to make an appraisement of any property mentioned in the inventory, or of any property omitted there from ; and Treasu-:er·t(;. determine duty. Reference tll Court to determine c'lut~·. Court may direct a \'aluatlon.

I~"pense"s of valua(or. \'aluatlon of annuities" \;nlue 9n ceSHer of interest: Appnlls,, ment final after sixty fhlYS. 16 THE SUCCESSION DUTY ORDINANCE the person so directed shall forthwith appraise the property, and make 'a report in writing to the Judge of his appralse ment and of such other acts as he deems proper. . (3) "In addition to his actual and necessary travelling expenses, the per"son shall be paid for his services at the rate of one dollar for every hour in ordinary cases, and at the rate of two dollars for every hour in important o"r difficult cases, but his fees shall in no case exceed ten dollars for any day upon which he is employed. 22.

The valuation of every annuity, term of years, life estate, income or other estate;'" and of every interest in expectancy in respect of which duty is payable u~der this Oi"dinance, shall, for the purposes of this Ordinance, be determined by such table of morfaJity, and of value as the Treasurer prescribes, and on such rate of interest as he qetermines. "" 23. The value of the benefit accruing or arising from the cesser of an interest ceasing on the death of the deceased shall, (

a) if the interest extended to the whole income of the property, be the value of the property; and Cb) if the interest extended to less than the whole income of the property, be the value of an addition to the prope"rty equal to tHe income to which the interest extended. 24.

After the filing of the affidavit, and after the making of the appraisement of value of property, if any, the Treasurer may mail to the personal representative of the deceased, or to a person liable or owner of property liable . for duty, a notice of appraisement showing the total appraised value of the property, and sixty days after the mailing of the notice, the appraised value shall become final and binding upon the personal representative and every person so notified, unless, within that period, he notify the Treasurer in writing that he objects thereto, and the Treasurer receives the notice of objection.

THE SUCCESSION DUTY ORDINANCE 17 PAYi\,IENT OF DiJTY 25.

(1) The duty impo:.ed by this Ordinance, unless otherwise provic,ed, sbli be due' and payable on the death ef the deceased, and to the extent that it is paid within six months thereafter no interest shall be charged or collected thereon, otherw;se interest at the rate' ef six per centum per annum from the death of the deceased shall be charged and collected upon the amount remaining, from· time to time, unpaid.

(2) The duty chargeable upon a legacy given by' way (J: annuity, or income, whether for lif~ or otherwise, may be paid in four equal consecutive annual instalments, the lirst of which shail b~ paid before the falling due ot the first yea""s annuity or income, and each of the three others within the same period in each of the next succt:eding three years, and .for non-'payment when due interest shall be collected (i. om the date of the maturity of each instalment until paid.

(3) If before the expi ration of the four years the 'annuity or income has ceased or been reduced by conditions provided by the will or settlement directing its payment, the balance.of the duty, where the annuity or income has wholly ceased, or the duty on the portion which has ceased, shall be payable by the( estate6r fund on or out of whjch the annuity or income is charged or. derived, or which has benefited by its cessation or reduction; and if the annuitant or tenant of income dies before the expir3:tion of the four years, the balance of the duties shall be pay.able by the. estate or fund out of which the annuity or income is charged or derived.

(4) The Treasurer, upon proof to his satisfactio~ that payment of the duty within the time limited by this

section would be unduly onerous, may extend the time for payment to such date, and upon such terms; as he' deems proper. 26. Where the whole or any part of the income or interest of property is directed to' be accumulated for a period for the benefit of a person or class to whom or to any Duty payable at death Duty on ~nnultl<'9. Duty PR~'Rblf! where annuity ceaRes. ExtensIon '~I time of pR~'ment: Payment .)f duty where Income a.CClI m uIA.tes.

\Vhere no person presently llenetlclally entitled. \\'here person hn:-l power of appointment. Time of payment. ;ntcrc!;t In l'xpcctanc~/. Paynlent after time ilmitcd.

Payment forthwith when Interest falls Into possession. 18 THE SUCCESSION DUTY ORDINANCE of whom at the expiration of the period the property pas:e~. or income or interest becomes payable, the property shall be deemed an interest ·in possession, passing at the death of the deceased, and the duty thereon shall be payable within six months after the death. 27. vVhere property so passes that no person i~ beneficially entitled:to the present enjoyment of the income or any p·art thereof for a term of years, or other period, whether certain or uncertain, the duty shall be payable on. the present value of the income or part for the term or period, and shall be payable within six months after the death of the deceased. 28.

The duty on property in respect to which a perSO:1 is given such a general power to appoint as would, if he were mi juris, enable him to dispose of the property whether the power is exercisable by instrument inter vivos, or by will or both, shall be paid in the same manner and at the same time .as if the property itself had been given to the donee of the power. 29. (1) \Vhere the dutiable property includes an interest in expectancy, the duty on the interest may be paid within six months after the death of the deceased, and when so paid the duty shall be on the value of the interest ascertained as at the death of the· deceased.· (2) vVith the consent in writing of th~ Treasurer, the duty may be paid' after the six months and before the interest comes into possession; but if the consent be given the duty shall then be on a value not less in any event than the value of the interest in expectancy ascertained as at the date when the duty is paid; and no deduction shall be made by reason of duty paid or payable on any prior estate, income or interest.

(3) The duty on an interest in expectancy, if not sooner paid, shall be due and payable forthwith when the interest comes into possession, in which case the duty shall be on the value thereof as at the date of coming into possession, and no deduction shall be made by reason of

THE SUCCESSION DUTY ORDINANCE 19 du~y paid or payable on a prior estate, income or interest; and if the duty be not so paid, interest at the rate of six per centum per annum shall be charged and collected thereon fr:lm the date when the interest in expectancy comes into possessIon.

(4) Notwithstanding that the duty be not payable under this

section until the time when the right of possession acrues, a person having an interest in the property or who has the custody or control thereof, may, with the con~~:.: 0::- the Treasurer, commute the duty which, but for tl:e cnmmutation, becomes or is to become payable in respe·:-t of the interest, for a certain sum to be presently payable, and for determining that sum, the Treasurer shall cause a ;:>resent value to be set upon the duty, regard being· had to the contingencies affecting the liability to, and the rate and amount cf the duty and interest. . .( 5) 'Where the duty has been commuted and paid before the interest in expectancy falls into possession, it shall be charged on the interest in expectancy, and thereaftc!' interest at the rate of four per centum per annum thereon shall be payable out of the interest in expectancy to the person presently entitled to a prior estate, income or interest.

Commutation of duty. rnterest In ~xpectancy· charged wIth, duty. 30. \Vhere it appears to the Treasurer that, by reason .Composltlon of the number of deaths on which property has passed or of ?/re~~~;"e~: the complicated· or contingent nature of the' interests of different persons in property passing, the rate or amount of duty payable in respect of the property is not ascertainable readily or without undue expense, the Treasurer, on the application of a person accountable fc:>r duty thereon, may, by way of composition for all or any duty payable in respert of the property and the various interests therein, fix such sum, as having regard to the circumstances appears proper and may accept payment of the sum so assessed in full discharge of all claims for duty in respect of the property or interest. 31.

A partial payment made on 'account of duty imposed by this Ordinance shall be applied first in payment of interest, .if any, and then in reduction of the .principal amount of the duty. Partial payment.

Security by bond. Security not to affect lien. 20 THE SUCCESSION DUTY ORDINANCE SECU RITY FOR DUTY 32. The Treasurer may, on the application of a person liable for the payment of duty, accept a bond in such form as the Treasurer approves for the whole amount of duty due or for the amount that may become due upon the happening of a contingency, or may authorize him to accept a portion . of the duty due or to become due, together wi th a bond for the balance. 33.

Notwithstanding the fact that security by way of bond or otherwise is or has been given to secure the payment of the duty under the provisions of this or any Ordinance for which this Ordinance is substituted, the lien given under the provisions of this or the substituted Ordinance shall remain in full force and effect until all duty and interest levied in respect of the property covered thereby have been paid; but the lien shall not attach to any property which has been transferred to a bona fide purchaser for value who. has no notice of it, or who relies on a certificate of payment discharging the property from all claim for duty.

CERTIFICATE OF PAYMENT '~crtlflcate' of payment b," Trcasurer. - 34. (I) \Vhen the duty has been paid or secured t'J the satisfaction of the Treasurer, he shall, if required by the perSO!1 accounting for the duty, give a certificate to tha; effect which shall discharge from any further claim for duty the prope:·ty mentioned in the certificate; but the Treasure: shall not be bound to grant a certificate until the expiration of one year from the death of the deceased.

When certificate i Ilcffectual. (2) -The certificate shall not discharge any person or . property from' the duty in case of failure to disclose material facts, and shall not affect the rate of duty payable in respect of property afterwards shown to have passed oil the death, but the duty shall be such as would be payable if the value of the property so shown were added to the value of the property in respect of which duty has been already acco.unted for; but a certificate purporting to be a discharge of the whole duty payable in respect of property shall exonerate from duty the property in the hands of a bon;"t fide purchaser for valuable consideration without notice.

THE SUCCESSION DUTY ORDINANCE 21

(3) The applicant for a certificate shall p'ay to the Treasurer ~ fee of $2,00. ALLOWANCES FOR DUTY PAID ELSEWHERE Fec (01' certifica to. 35. (!) ,Vhere the Treasurer is satisfied that in a foreign jurisdiction, an estate, legacy or succession duty is' ~:~~'ed . paid in respect of property locally situate without the ;;~:~,,,~~~d Territory which is also chargeable with' duty in the Territory, an allowance for the duty so paid shall be made from the amount payable to the Territory with respect to the same property; but such an allowance shall be made only as to a foreign jurisdiction as to which the Treasurer has: extended the provisions of this

section and shall be in accordance with such terms or u,]derstanding as the Treasurer makes with the foreign jurisdiction.

(2) In determining for the purpose of this

section only whether property is locally situate' in Great Britain and Northern Ireland or in the Territory, the law in force in Great Britain and Northern Ireland shall. be followed. ENFORCEMENT P~OVISIONS 36. A personal repi'esentatiye of a deceased perscn or a trustee shall have power to sel~ipledge, mortgage', l~ase or otherwise dispose of so much 'qf ,the share of a beneficiary in property as will permit the pay'rnent of the duty thereon. 37.. (1) .

Money paiq ~p the, persona"! tepresentat.ive of a deceased person or ~ m'l~tee, for payment of duty on or in respect of property qr 'r~ti1ined by him for that purpose, shall be paid by him fort~w,'tr to the Treasurer or as the Treasurer directs for the J.lse' of the Territory.

(2) The failure of the personal representative or trustee to pay over the duty to the Treasurer as he directs shall not prejudice, alter or affect any right of the Treasurer to enforce payment as ag~inst a person liable there for. 38. A sum-payable under this Ordinance, including any interest or penalty, shall be recoverable by action with costs as a debt to the Crown for the person liable therefor. Law ns to sit!'::; . . , Power to raise mOney tor duty. Trustees to pay over.' Saving rights of Treasurcr. Recovery 'of duty by /\ action.

Action". Determine duty. Detel·minc linbillty. Bnforcc lien. Production and examination of parties and othel·s. 22 THE SUCCESSION DUTY ORDINANCE 39. ,( 1) An action may be brought in or a

summary application made to the Court, (

a) to determine what property is liable to duty under this Ordinance and the :lmOllnt thereof and the time or times when payable; (

b) to determine a question of liability under t1: i-; Ordinance although the time for the payment of thl" duty has not arrived, subject to the discretion of the Court as to costs; or (

c) to enforce a lien eXlstmg or filed under this Ordinance to order a sale of the property against which the lien is claimed and to make such other order or give such directions as are necessary for the purpose; and for the purpose 0'£ the action or proceeding the Court may exercise any of the powers conferred upon an officer or person under this Ordinance.

(2) In such an action or proceeding the COllrt may, (

a) make such order for the attendance and . examination of a person or.of an officer or servant of a corporation whether or not the person or corporation is a party to the action, for discovery or otherwise as it deems expedient; (b)· direct the person to .be examined, to make production upon oath of books, papers or other writings or documents which are in the possession or control of him or of the corporation; and (

c) where the person or corporation is out of the Territory, make an order for the examination or for the issue of a commission or letters of request in a like manner and with the like effect as in the case of an ordinary action.

THE SUCCESSION DUTY ORDINANCE 23 40. \Vhere property of a person which has, previously' to his death, been transferred to another person, is liable for duty, the Court in an action or on

summary application, inay make an order declaring the duty to be a lien upon the pi"Operty and for the enforcl;ment thereof, and may make the declaration although the amount of the duty has not b~en ascertained. -41.

Where property is charged with the payment of an annu;ty or othe:· interest, and duty is payable by reascn of the· cesser of the annuity or interest, the Court may declare the duty to be a lien upon the property or estate out of which the annuity or interest is payable, and may direc~ payment thereof by the persons or beneficiaries in whose favour the benefit accrues or arises on the death of the deceased. Declal'ation prope,·ty lransferred subject to llen. Decl" I'alion of lien on prooerly cesser of intel"est. 42.

(1) The Treasurer may cause to be filed in the Flling-notice of Land Titles Office a notice of lien executed by him on behal f llen In . I·"nd Titles of the Territory, and thereafter the land, mortgage or Office. encumbrance shall be charged in favour of the Territory for the amount of duty due or payable in connection therewith until the notice of lien is withdrawn. PROHIBITIONS AND PENALTIES 43.

(1) No personal representative of a deceased person shall be personally liable for the duty imposed under this Ordinance, nevertheless he shall not transfer, part with, or pay over to any person, property in respect of which duty is payable under this Ordinance, unless or until provisions have been made to the satisfaction of the Treasurer fOJ: payment thereof.

(2) Every personal representative who transfers, parts with, or pays over property in contravention of this

section shall be liable to a penalty recoverable in an action by the Treasurer equal to twice the, amount of the duty payable in respect of the property. Personal renresenta tlve not to transfer Dl'operty until (luty paid. Penalty.

l-rohlbltlon as to. Transfers. O]Jenlng Ileposi t box. Notice of opening deposit h()x. Penalty. Payment hy Insurer. 24 THE SUCCESSION DUTY ORDINANCE 44.

(1) Unless the consent in writing of the Treasurer be obtained, no person shall, (

a) transfer or deliver or permit the transfer or delivery to another of property belonging to a deceased person which may he liahle to duty, whether the deceased person died domiciled in the Territory or elsewhere, and whether the property is held in his nar.:!e or in trust for him or in the joint name:) of himself and another person, and without limiting the generality of the fore going this provision shall extend to any deposit, bond, debenture stock, stock or share with, in, issued by or payable by a corporation and standing in the name of the deceased person or in the joint names of the deceased person and another; nor (

b) permit the opening of a safe deposit box or other repository under the control of a deceased pei·son, at the time of his death, either alone or jointly with another.

(2) Before the opening is to take place, the Treasurer may attend at the time and place of the opening and there give a consent in writing thereto, and he may examine the contents of the safe deposit box or may give his consent without so attending and examining.

(3) A person failing to comply with the provisions of this

section shall incur a penalty not exceeding the amount of the duty in respect of property dealt with in contravention of this

section and shall, in addition, incur a penalty not exceeding one thousand dollars, but the penalty shall hot apply when the Treasurer is satisfied that the contravention was not wilful and occurred through ignorance of the death. 45.

(1) An insurer may make payment of moneys payable under a policy of insurance by reason of death of the deceased to an amount not exceeding in the aggregate the sum of twenty-five hundred dollars; but, otherwise, no insurer carrying on business in the Territory shall make a payment of money under a policy of li fe or accident insurance in respect of which duty is payable under this Ordi·nance. unless the consent in writing of the Treasurer be obtc!;nrc.

THE SUCCESSION DUTY ORDINANCE 25

(2) An insurer _ who makes payment of moneys contrary to the provisions of this

section shall be liable to a penalty recoverable in an action by the Treasurer equal to twice the amount of duty payable in respect of the insurance. 46. Unless the consent in writing of the Treasurer be obtained, no vendor of land, in the event of the death of his purchaser, shall transfer, conveyor assign the land to a person other than the personal representative of the purchaser or an assignee of the purchaser during his lifetime. REGULATIONS Penalty. Vendol' not to tra.nsfer land. 47. For carrying into effect the prOVISIons of this Regula.tions. Ordinance, the Commissioner may make rules and regu lations. REPEAL' 48. The "Succession Duty Ordinance", being

Chapter 1 of the Ordinances of 1923, is repealed. 49. This Ordinance shall come into force on the d~y it is assented to. Hepeal. ComIng Into rorce.

SCHEDULE "A". SECTIONS 8. )0 AND 11 FIRST COLUMN Net value of the property ot the deceased.

Section 3. Exceeding $1.000 and not exceeding ~5.0000000000000. Exceeding $5.000 and not exceeding $10.000 ......... Exceeding $10.000 and not exceeding $15.000 ...... Exceeding $lo5,000 and not exceeding $25.000 ....... Ex·ceed-ing $25.000 and not exceeding $50.000 ...... Exceeding $50.000 and not exceeding $75.000 ....... Exceeding $75.000 and not exceeding UOO.OOOOo" Exceeding $100.000 and not exceeding $150.000 .. Exceeding $150.000 and not exceeding ~200,000 .. Exceeding $200,000 and not exceeding $300,000 ... Exceeding $300,000 and not exceeding $500.000 ... Exceeding $500,000 and not exceeding $750.000 ...

Exceeding $7'50,000 and not exceeding $1,000.000 Exceeding $1.000,000 .................................................. 1'IO:RCENTAGES PAYABLE ON SHARES P,\SSING TO OR .FOR THE USE OF SECOND COLUMN THIRD COLUMN FOURTH COLUM~! Father. mother. husband.

Grandfathel·. gl·andmothel·. 01' any oth~r person or wtCe. child of deceased. gmndchild. son - In - law. l;enehclary. daughter-tn-Iaw. brothel' or slsle,' of deceased 01' any child of such brothel' or sb;tel', Nil 5 10 Nil 5 10 % 5% 11 1 6 12 2 7'h 12% 2% 10 14 3% 11 15 4% 11% 16 5 12 17% 5% 12% 20 6% 12% 22% 8 12% 25 8% 12% 27% 10 15 30 tv 0'\ ..., :z: t"1 if' c::: () () ,-, U> U> o Z t::J c::: >-l >< o :>:l Ci -Z :. Z () M

FUR EXPORT TAX ORDINANCE, AMENDMENT 27 CHl\PTER 2 /\'N ORD~N!\.NCE TO AMEND "THE FUR EXPORT . TAX ORDINANCE." (Assented to May 28th, 1934.) The Commissioner of the Yukon Territory, by and with the advice and consent of the Council of said Territory, enacts as follows: L

Schedule "A" to

Section 4 of the said Ordinance IS hereby repealed and the foilowing substituted therefor: For each For each For each For each For each For oach For each For each For each For each For each For each For ·each For each For each For each For each For each bear, white or polar ...................... $ bear, not specified ....................... . beaver ......................................... . fish er ..................................... : ..... . fox, black ................................... . fox, blue ..................................... . fox, cross ..................................... . fox, red ....................................... . fox, silver ................................... . fox, white ................................... . lynx .............................................. . marten ......................................... . mink .............................................. . muskrat (musquash) ................... . otte r ............................................. . weasel (ermine) ........................... . wolverine ..................................... . wolf or coyote .................... , ........ . 2.00 .25 LOO l.SO 3.00 .75· LSO .75 3.00 LSO LOO l.00 .25 .05 1.00 .05 .25 .25 This Ordinance shall come into effect on 1st July, 1934.

FUI· f;XI,O,·t Tax Ordlnanc,) .. \mended.

Schedule "A" Date of coming Into effect.

"Miners Protection Ordinance" amenile,J. D,"lIIs to be equipped with water jet 01' srr~y- 2-8 MINERS PROTECTION ORDINANCE, AMENDMENT "

CHAPTER 3 AN ORDINANCE TO AMEND· "THE MINERS PROTECTION ORDINANCE." (Assented to May 28th, 1934.) The Commissioner of the Yukon Territory, by and with the advice and consent of the Council of said Territory, enacts as follows: 1. "The Miners Protection Ordinance," being

Chapter 65 of the Consolidated Ordinances of the Yukon Territory, 1914, is hereby amended by adding thereto immediately after Rule 24 in

Section 17 of the said Ordinance the following: Rule 25. Every drill used in stoping in any mine where the character of the ground is such that dust is caused by the drilling shall be equipped with a water jet or spray or other appliance equally efficient to prevent the escape of dust.

SUPPLY 29

CHAPTER 4 AN ORDINANCE FOR GRANTING TO THE COMPTROLLER CERTAIN SUMS OF MONEY TO DEFRAY THE EXPENSES OF THE PUBLIC SERVICE OFTHE TERRITORY AND THE CITY OF DAWSON. (Assented to May 28th, 1934.)

Whereas, It appears by Message from George Allen J eckell, Esqui re, the Comptroller of the Yukon Territory, and in the Supplementary Estimates accompanying the/same, that the sums hereinafter mentioned in

Schedule "A" are required to defray cettain further expenses of the Public Service of the Yukon Territory and the City of Dawson, and for the purposes relating thereto for the year .ended March 31, 1934; and,

Whereas, It appears by Message from George Alleri Jeckell, Esquire, the Comptroller of the Yukon Territory, and in the Estimates accompanying the same, that the sums hereina fter mentioned in

Schedule "B" to this Ordinance are required to defray certain expenses of the Public Service of the Yukon Territory and for the purposes relating thert'tlI for the twelve months ending March 31, 1935; and,

Whereas, It appears by Message from George Allen Jeckell, Esquire, the Comptroller of the Yukon Territory, and in the Estimates accompanying the same, that the sums hereinafter mentioned in

Schedule "C" to this 'Ordinance are required to defray certain expenses of the Public Service of the City of Dawso~ and for the purposes relating thereto for the twelve months ending March 31,1935;

30 ~u PPLY The Commissioner of the Yukon Territory, by and with the advice and consent of the Council of said Territory, therefore eacts as follows: 1. From and out of the sums at the disposal of the Yukon Council there shall be paid and applied a further sum not exceeding in the whole one hundred and one thousand two hundred and five dollars and thirty-eight cents for defraying the several charges and expenses of the Public Service of the Yukon Territory for the year ending March 3 t, 1934, as set forth in

Schedule "A" of this Ordinance; and from and out of the sums at the disposal of the Yukon Council there shall be paid and applied a further sum not exceeding in the whole one thousand two hundred and sixty-nine dollars and seventy-six cents for defraying the several charges and expenses of the Publir, Service of the City of Dawson for the year ended March :1 J, 1934, as set forth in

Schedule "A" of this Ordinance. 2. From and out of the funds at the disposal of the Yukon Council there shall and may be paid and applied a sum not exceeding in the whole one hundred and fi fty-four thousand seven hundred and forty-eight dollars and ninety three cents for defraying the several charges and expenses or the Public Service of the Yukon Territory for the twelve months ending !VI arch 31, 1935, as set forth in Schedule" B" of this Ordinance; 3.

From and out of the funds at the disposal of the Yukon Council there shall and may be paid and applied a sum not exceeding in the whole thirty thousand dollars for defraying the several charges and expenses of the, Public Service of the City of Dawson fo~ the twelve months ending March 31, 1935, as set forth in

Schedule "C" to this Ordinance; 4., The due application of all moneys expended shall be duly accounted for.

SUPPLY 31

SCHEDULE "A" Further sums granted to the Comptroller by this Ordinance for the twelve months ended March 31, 1934, and the purposes for which they are granted: Schools: Carcross ---___________________________________ $ .65 Auto. transportation __________________ 5.00 Public Health and care of indigents _______________ _ Miscellaneous: . Town of Mayo ____________________________ $ 38.70, Printing and stationery ________________ 427.17 Contingencies ______________________________ 35.93 'Volf and coyote bounty _______________________________ _ The Gove-rnment Liquor Ordinance _______________ _ City of Dawson: .

Fire Department, fuel.. ________________ $ 77.45 Printing and stationery________________ 68.51 Contingencies ______________________________ 230.36 Streets and Sidewalks __________________ 893.44

SCHEDULE "B" $ 5.65 4,884.18 501.80 5,531.J6 90,282.19 $101,205.38 $ 1,269.76 Sums granted to the Comptroller by this Ordinance for the twelve months ending March 31, 1935, and the purposes for which they are granted: - SALARIES AND TRAVELLING EXPENSES Salaries __________________________________________ $6,2 to.OO Travelling expenses ________________________ 700.00 $ 6,910.00 Carried forward ____________________________ $ 6,910-00

32 SUPPLY Brought forward ............................ $ 6,910.00 YUKON COUNCIL Sessional indemnity and travelling expenses .................................... $1 ,3 80.00 Election new Council .................. , ... 2,200.00 SCHOOLS Schools generally .......................... $ 3,800.00 Dawson School .............................. 13,132.00 St.

Mary's School........................ 2,970.00 Whitehorse School........................ 8,615.00 Mayo School................................ 3,150.00 Carcross School............................ 2;300.00 Auto. transportation .................. :. 2,000.00 $ 3,580.00 35,967.00 HOSPITALS, CHARITIES AND PUBLIC HEALTH Grant to St. Mary's Hospital ........ $11 ,300.00 Bonus to St. Mary's Hospital ..... . Grant to Mayo Hospital ............. . Bonus to Mayo Hospital ............. . Grant to Whitehorse .Hospital ..... . Bonus to Whitehorse Hospital ..... .

Medical Health Officer, Dawson, and treatment of indigents ..... . Medical Health Officer, Mayo, and treatment of indigents ..... . Medical Health Officer, \Vhite horse, and treatment of indi- gents ............................. : ......... . Public Health and care indigents 4,500.00 5,000.00 500.00 3,750.00 500.00 1,080.00 270.00 270.00 9,928.00 37,098.00 Carried forward ............................ $ 83,555.00

33 Brought forward ............................ $ 83,55 5 .00 GRANTS TO LIBRARIES, READING ROOMS, ETC. Dawson Free Li.h.rary ................. ~$ Whitehorse Reading Room ......... . lV[ayo Reading Room ................. . Yukon Law Library ...................... . 'Vhitehorse Law Library ... : ......... . City of Dawson ........................... . 900.00 450.00 150.00 225.00 50.00 7,500.00 MISCELLANEOUS EXPENDITURES Territorial Agent, Whitehorse ...... $ Town ofvVhitehorse ................... . Territorial Agent, Mayo ............. . 'Town of Mayo ........................... .

Assay Office, Keno ....................... . Printing and stationery ............... . Contingencies ............................... : Aviation Fields ........................... . 675.00 4,650.00 270.00 5,899.00 4,810.00 1,500.00 1,300.00 150.00 ROADS, BRIDGES AND PUBLIC WORKS Glacier Summer road and Winter tra il ........................................ $ Dawson cable ferry ................... :.: Bonanza to Indian road ............ -" .. . Hunker-Dominion road ................ . Dome-Sulphur road ..................... . Klondike road .............................. . Klondike to Crooked trail ........... .

Mayo to Yukon trail .................... . Mayo District roads .................... . 'Vhitehorse District roads ........... . Kluane Junction to Minto ........... . Sundry roads and general expense 3,200.00 1,900.00 3,050.00 7,000.00 500.00 2,200.00 950.00 950.00 3,000.00 3,000.00 900.00 2,089.93 9,275.00 19,254.00 Brought forward ............................ $112,084.00

34 SUPPLY Carried forward ............................ $112,084.00 Caterpillar, loader and auxiliary car ......................................... . M aintenance road truck ............... . Garage and machine shop ............. . \-Vinter roads ............................... . Purchase equipment ..................... . Railway bridge, dismantling, ete. Construction ferry barge ............. . 5,500.00 500.00 550.00 4,450.00 875.00 1,000.00 1,050.00

SCHEDULE "C'. CITY OF DAWSON Fire Department .......................... $ 8,513.00 Hydrant service ............................ 13,356.00 Street lighting .............................. 2,550.00 Printing and stationery................ 300.00 Salaries ........................................ 900.00 Contingencies ................................ 200.00 Streetsand sidewalks .................... 4,181.00 42,664.93 $154,748.93 $ 30,000.00 5.

In the event of there being a surplus of moneys standing to the credit of any item voted for Roads, Bridges and Public Works after the construction or repairs provided for have been completed to the satisfaction of the Superin tendent of Works and Buildings, such surplus of moneys shall forthwith on the acceptance of such works or repairs by the Comptroller of the Yukon Territory, be taken from said item and become part of and be added to the amount provided for contingencies to such Roads, Bridges and Public Works, and shall thereafter be at the disposal of the Comptroller of the Yukon Territory for Roads, Bridges and Public Works.

INDEX 35 INDEX TO ORDINANCES OF 1934 The figures refer ,to the top paging. ,Page. Fur Export Tax Ordlnance ................................. _................................... 27

Schedule "A" amended .............. :....................................................... 27 .Miners Protection Ordinance................................................................ 28 Drills to ·be equipped with water jet.............................................. 28 Succession Duty Ordinance ............................... _ ..................... ;............... 1 Action for recovery of duty............................................................ 1 Allowances for duty paid elsewhere.............................................. 21 Allowances .......................................................................................... 5 Application of Ordinance ........................................................ p........ 1 Apportionment in computing duty.................................................. 7 Annuities, valuation of...................................................................... 16 Beneficiaries, duty payable by........................................................ 10 ·Certificate of payment ........................... :.......................................... 20 Cesser of Interest, value oL.............................................................. 16 'Commutation of duty........................................................................ ·19 'Composition of duty .............................. :........................................... 19 ,Court-reference to to determine duty........................................ 16 Duty, payable on property within Territory................................ 8 Duty payable by beneficiaries........................................................ 10 Duty payable on insurance.............................................................. 11 Duty, proceedings to determine...................................................... 15 Duty, reference to Court to determine.......................................... 15 Duty, payment oL.............................................................................. 17 Duty where income accumulates ............................... :.................... 17 Duty where no 'person beneficially entitled................................ 18 Duty where power of appointment................................................ 18 Duty when Interest in expectancy ........................ : .......... ,............ 18 Duty, composition of.......................................................................... 19 Duty, commutation of ................................. :...................................... 19 Duty, partial payment of.................................................................. 19 Duty. security for ................................................................ :............. 20 Duty paid elsewhere, allowance for.............................................. 21

36 INDEX The figures refer to the top paging. 'Page. Succession Duty Ordlnance-;Continued. Duty, recovery of by action.............................................................. 21·22 Duty, Treasurer to determine.......................................................... 15 Duty constitutes a lien...................................................................... 9 Duty where estate unclaimed.......................................................... 9 Duty, personal representative not liable for ............................... .

Enforcemen t provisions ................................................................. . Exami.nation of persons ................................................................... . Exemptions ......................................................................................... . Filing notice of lien ........................................................................... . In terpreta tion ................................................................................... , .Insurance, duty payable on ............................................................. .

Insurance, payment or. ..................................................................... .. Interest in expectancy ...................................................................... .. Inventory, filing' oL ........... · ................................................................ . Lien, duty constitutes ...................................................................... .. Lien, declaration of ........................................................................... . iLien, filing notice of ....................................................................... ..

Property passing ............................................................................... . Passing of accounts, notice to Treasurer .................................. .. Partial payment of duty .................................................................. .. Payment, certificate oL .................................................................. .. Payment of Guty ................................................................................ .. Penalty for non·disclosure ............................................................... .

Personal representative not liable for duty .............................. .. Proceedings to determine duty ...................................................... .. Prohibitions and penalties .............................................................. .. Property not disclosed ..................................................................... . Pu·blic Administrator to act in cel·tain cases ............................ .. Recovery of du ty by action ............................................................ .. Regulations, Commissioner may make ........................................ ..

Returns 'Securlty for duty ............................................................................... . Transfer forbidden until duty paid .............................................. .. Treasurer to determine duty ........................................................ .. Trustees, returns by ........................................................................ .. Unclaimed estate, duty on .............................................................. .. Vendor not to transfer land .......................................................... ..

Supply ........................................................................................................ .. 23 21 16 6 23. 2 11 24 IS 13 9 23 23 3 18 19 20 17 15 23 .15 23 14 14 13 25 13 20 23·24 15 15 9 25 29

Document details

Collection	Yukon — Historical Statutes
Citation	Yukon Ord. 1934
Type	statute
Volume / chapter	1934
Language	en
Format	pdf
Source	TERRITORIAL
Identifier	c5d89a8cb1199d68020c37bb8c9a24a60d63d35a

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