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"(h) the bona fide servant or employee of any such person or farmer having written authority to sell; or

"(i) any merchant selling or offering for sale goods, wares or merchandise, which he ordinarily deals in, if he has a recognised place of business in the city and pays a business tax in respect thereof."

amended

3. Section 22 is amended by inserting after the word Section 22 "whole" in the fifth line the words "which he has attended during the year."

amended

4. Subsection (1) of section 84, as amended by section Section 84 4 of chapter 34 of the statutes of 1920, is repealed and the following substituted therefor:

"(1) There shall be in every city of ten thousand inhabitants or over a board of police commissioners consisting of the mayor, the judge of the district court of the judicial district in which the city is situated and the police magistrate."

5.-(1) Clause (a) of subsection (1) of section 99 is Section 99 repealed and the following substituted therefor:

"(a) the names of all men and women of the full age

of twenty-one years, resident within the province,
who are assessed upon the last revised assess-
ment roll."

(2) Section 99 is further amended by inserting after subsection (2) the following:

"(2a) Where a burgess resident outside the province desires to vote at an election he may obtain from the assessor, or such other officer as may be appointed for the purpose by the council, a certificate that he is properly assessed and is qualified to vote, and may present such certificate to the deputy returning officer at the polling station of the ward or polling subdivision in which his property is situated; and the deputy returning officer shall therepon enter the particulars of the burgess's qualification in the polling book and shall allow him to vote."

amended

6.—(1) Section 205 is amended by striking out the Section 205 words "or regulations" in the third line.

(2) Paragraph 1 of the said section is amended by striking out all the words after "franchises" in the second line. (3) The said section is further amended by inserting after paragraph 31 the following:

amended

"31a. Preventing the flooding of basements or cellars Preventing connected with the municipal sewerage system by com- flooding pelling the owner to instal and operate a suitable gate

Numbering houses

Section 207 amended

Section 230 amended

New section 241a

Air harbours

Section 242 amended

Section 248 amended

Section 284 amended

Preparation of lists

valve or other mechanical device for the purpose of cutting off or controlling the connection between the sewerage system and the cellar or basement. during a rainfall."

(4) The said section is further amended by inserting after paragraph 60 the following:

"60a. Numbering the houses or buildings in the city, and renumbering them from time to time as the council may deem expedient."

(5) Paragraph 81 of the said section is amended by adding thereto the following proviso:

"Provided that no such bylaw shall prohibit the continued maintenance for any of said purposes of any building used for those purposes at the time of the passing of the bylaw."

7.-(1) Subsection (7) of section 207 is amended by inserting after the word "retail" in the third line the words "or public auction."

(2) Subsection (1) shall apply retrospectively in favour of bylaws passed heretofore at any time in conformity with the subsection as now amended.

8. Clause (b) of subsection (1) of section 230 is amended by altering the expression "$20" to "$30."

9. The following is inserted after section 241:

"241a. The council may pass bylaws for establishing air harbours or landing grounds in compliance with the 'Air Regulations, 1920,' as issued by the Air Board of the Dominion of Canada, and such other regulations as may be issued from time to time by the said Air Board."

10. Section 242 is amended by striking out the words "or regulations" where they occur therein.

11. Clause (b) of subsection (2) of section 248 is amended by substituting the words "fifteen days" for the words "one week" in the second line.

12. Subsections (1) and (2) of section 284 are repealed and the following substituted therefor:

"284. (1) The same lists shall be used in taking the vote as would be proper voters' lists to be used at a municipal election.

"(2) Such lists shall be prepared by the assessor and shall be final and conclusive as to the right to vote, save that the council may, up to the eighth day before the day fixed for voting on the bylaw, strike from the said

lists the name of any person who has ceased to have the necessary qualification or include therein the name of any person who has since the final revision of the list acquired such qualification."

section 333

13. Section 333 is repealed and the following substi- New tuted therefor:

"333. Any debenture issued by the council may Registration contain a provision in the following words:

"This debenture or any interest therein shall not, after a certificate of ownership has been indorsed thereon by the treasurer of this city, be transferable except by entry by the treasurer or his deputy in the debenture register until a transfer to bearer has been registered."

of transfer

14. Subsection (3) of section 334 is repealed and the Section 334 following subsections substituted therefor:

"(3) After a certificate of ownership has been indorsed as aforesaid, the debenture shall only be transferable by entry by the treasurer or his deputy in such debenture register from time to time, as transfers of such debenture are authorised by the then owner thereof or his lawful attorney, until a transfer to bearer has been registered.

"(4) The treasurer, on receipt of a debenture accompanied by a written request purporting to be signed by the owner, the signature being verified by a certificate of a notary public that the request was signed in his presence and that he knows the person signing and believes him to be the owner of the debenture presented, shall register the same or a transfer of the same in accordance with the request, and in so doing neither the treasurer nor the city shall incur liability to the true owner for any loss caused by the registration in case the request was not signed by him."

amended

15. Subsection (2) of section 410, as enacted by Section 110 section 16 of chapter 34 of the statutes of 1920, is repealed.

amended

amended

16. Paragraph 12 of section 411, as amended by sub- Section 411 section (1) of section 17 of chapter 34 of the statutes of 1920, is repealed and the following substituted therefor:

"12. The income of every married person and of every widow or widower with children up to $2,000, to which shall be added $200 for each child under eighteen years of age who is dependent upon the taxpayer for support, the income of every other person up to $1,000, and in all cases, in addition to any other exemption, the amount of any pension paid to a member or ex-member of His Majesty's military or naval forces or of any

New section 415a

Amusement

tax

pension paid to a member of the forces of His Majesty's allies in the late war who is a British subject or to a dependent of any such member or ex-member."

17. The following is inserted after section 415:

“415a.—(1) For the purposes of this section the expression:

"1. "Owner' means an individual, firm, company or corporation operating a place of amusement in the city;

"2. 'Place of amusement' means a theatre, moving picture theatre, open air theatre, amusement hall, concert hall, music hall, dance hall or pavilion, circus, menagerie, sideshow, carnival or collection of sideshows, race course, race track, baseball park or grounds, athletic park or grounds, amusement park or grounds, football grounds, skating rink or other place where an exhibition or entertainment is given or game played and an entrance fee is charged or collected through the sale of tickets or otherwise.

"(2) The council may by bylaw require that every person attending a place of amusement shall pay a tax upon each admission thereto. Such tax may vary with the amount of the entrance fee but shall in no case exceed 10 per cent. of such amount.

"(3) The council may, by the bylaw imposing the tax, make rules and regulations for the collection, proper accounting and due payment thereof and for preventing evasion; and, without restricting the generality of the foregoing provision, may exercise all or any of the following powers:

"(a) require that the tax shall be collected by the owners of places of amusement by means of tickets in a form prescribed or approved by a city official named for the purpose, or otherwise; "(b) allow the owners such commission upon the sale of tickets or the amount of tax collected as may be deemed reasonable;

"(c) require such owners to deface tickets sold under this section and to place at the entrance of their respective places of amusement receptacles for receiving the tickets so defaced of such pattern as may be approved by a city official named for the purpose;

"(d) prescribe the manner in which such tickets shall be defaced, and their reissue prevented;

"(e) authorise police constables or city inspectors to enter places of amusement when on duty to

ascertain whether the provisions of the bylaw
are being observed, and to place in the lobby or
elsewhere notices concerning the tax;

"(f) exempt certain persons and the persons at-
tending certain classes of entertainment from
paying the tax;

"(g) require the owners to make returns under oath in a prescribed form, showing the number of admissions to their respective places of amusement, the entrance fees paid, and the amount of tax collected, with such other information as may be deemed necessary or convenient; and require the owners to pay over the amount collected to the city treasurer after each performance or entertainment, or at such times and in such manner as may be deemed advisable. "(4) The council may agree with the owner of a place. of amusement for payment by such owner of a sum or sums in lieu of the tax and for the exemption of persons attending such place of amusement from payment of the tax during the period covered by such agreement.'

, amended

18. Subsection (2) of section 443 is amended by Section 443 striking out the words "of the owner of the said premises' in the tenth and eleventh lines.

19. Subsection (4) of section 453 is amended by inserting after the words "treasury bills" in the first line the words "temporary debentures or other obligations."

20. Section 464 is amended by striking out paragraph 2.

Section 453 amended

Section 464 amended

469

21. Section 469 is repealed and the following substi- New section tuted therefor:

"469. Goods in the hands of the trustee in bank - Trustee or liquidator ruptcy, or in the hands of a liquidator under a winding up order, shall be liable only for the taxes assessed against the bankrupt or the company which is being wound up, prior to the date of the authorised assignment, receiving order or winding up order, and thereafter while the trustee or liquidator occupies the premises or while the goods remain thereon. All such taxes shall be a preferential lien and charge on such goods."

New section 481a

22. The following is inserted after section 481: "481a. The council and the board of trustees of Compromise of any school district wholly or partly situated within the limits of the city may, with the consent of the minister,

school taxes

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