II. NORTH AMERICA.

1. DOMINION OF CANADA.

[It is hoped to publish the summary of legislation in the next Review.]

2. ALBERTA.

[Contributed by JOHN D. HUNT, ESQ., K.C., Clerk to the Executive Council.] The third session of the fourth legislature of the Province of Alberta opened on February 17, and closed on April 10. Very little time was I spent in the discussion of the Speech from the Throne or in debates of a party nature, the Members appearing to be unanimous in the resolve to make the session a business one, to do the work required of them and to get away home. While there was not much legislation dealing with entirely new matters, that brought before the House was important, and received careful consideration in Committee.

Among the new Acts the first in importance is the Irrigation Districts Act. It provides for the formation of large areas in the southern part of the Province, where the drought has been a heavy set-back during the past few years, into irrigation districts.

Formation of a district may be started by filing petition with the Minister of Public Works signed by owners of at least one-half of the proposed area, and with the petition the report of an engineer that the scheme is feasible and a deposit sufficient to cover preliminary expenses. After due notice, if no substantial objection has been made in the opinion of the Minister, he may have a vote taken on the scheme and for election of a board of trustees to act in the event of two-thirds of those voting being in favour of going on, and in such cases the Minister may by order form the lands described in the petition into an irrigation district. While the local owners have all the powers necessary for the construction, maintenance, and operation of irrigation works, the Act further provides for an Irrigation Council of one, two, or three members to be appointed by the Lieutenant-Governor in Council, whose duty it shall be to advise every board upon the conduct of the affairs of its district and who may veto any act or course of conduct proposed by the board. No money received from sale of debentures can be expended, no rate of assessment be effective, no contract for the construction of any work be valid until the same has received the assent of the Council. The rate of interest, the form of debentures and arrangements for their disposal must be approved by the Provincial Treasurer. The procedure in cases of default in debenture charges is drastic, and those who go into the scheme do so realizing that they must meet their obligations and not depend upon Government assistance.

The Lethbridge Northern Irrigation District, which includes 100,000 acres now, and more is being added to it, comes under a special Act, the provisions of which are very similar to those of the general Act.

The Water Users' District Act supplements the Irrigation Act, and enables local communities to elect three persons as a board of management to take water from the canal controlled by an irrigation district, provide for its equitable distribution, for making and repairing of ditches, for the imposing of an annual rate per acre on the area irrigated, and generally for the conduct of the business of the association.

Realizing the necessity of giving assistance to settlers in crop-failure areas, the Municipal Districts Relief Act gives a municipal council power to supply relief to residents from money borrowed on Government guarantee.

Under an Act respecting Advances for the Purchase of Feed and for Assistance to Farmers provision is made for direct relief up to June I by advance of feed, hay, fodder, flour, and any other commodity necessary for the sustenance of life of man or animal, the advance being secured by him on land or chattels or both.

The Seed Grain Act, 1920, the Act to empower municipal districts to borrow money on Government guarantee to supply seed grain to settlers, along with the Mortgagees' Seed Grain Security Act, passed last year, gives ample opportunity for settlers to secure grain for seeding purposes.

Telephones are dealt with by an Act to Authorize the purchase by the Government of the Red Deer telephones for the sum of $85,000, and by power given to raise by loan the sum of $4,000,000 for the extension of the Provincial telephone system.

The possibility of having to take over the Ed. and B. C. Railway is anticipated by an Act giving the Lieutenant-Governor in Council authority to arrange with the company for the appointment of a receiver, upon the request of whom the Government may borrow and expend up to $1,000,000 for the purpose of improving the line, keeping it in repair, and effectively operating it. A further sum up to $100,000 may be borrowed and used for like purposes in the event of any other guaranteed railway making default and being taken over by the Province.

The chief work of the Session outside of the foregoing was amending Acts already in force. A number of new Acts were passed last year relating more especially to municipal and health matters, and in their administration during the year certain changes were found advisable.

Under the Municipal Hail Insurance Act, insurers are required in their return to the secretary-treasurer to state whether they want to insure for $6, $8, or $10 per acre, and if they do not do this they will only get $6 per acre in case of total loss. Hail indemnity under the Act is exempt from garnishment, attachment, or execution.

The amendments to the Municipal District Act include payment to councillors for fifteen days spent in laying out and inspecting municipal work, payment of expenses of members of the council on deputations to attend to matters affecting the district, the taking away of the power of the Minister to dismiss a council, the posting of the voters' list in each division for that division only, the increasing of the maximum amount of grant or guarantee to a local doctor from $500 to $2,000, complete provisions for the taking of lands for roads and fixing the compensation therefor, fixing by resolution from time to time instead of by by-law the places where and the persons with whom animals distrained may be impounded, providing that animals not released within ten days, instead of thirty, after last notice may be sold. Similar provisions in the Municipal District Act, Town Act, Village Act, and Improvement District Act make the municipality liable for due provision for the relief of the poor and the care and treatment of the needy sick, including actual hospital expenses, except medical or surgical fees. The municipal district assessor must assess land by valuation in 1920 and send a statement of the total assessment on completion thereof to the Department of Municipal Affairs for

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equalization purposes. Forfeited lands may be sold, leased, or otherwise dealt with by municipalities without the approval of the Minister.

Villages and towns are given power to raise their revenue by assessment on land and by one or more of the following means:

(a) By a tax on buildings and improvements; (b) by a tax on all persons carrying on any trade, business, or profession; (c) by a tax on personal property. The 10 per cent. maximum of rental value of premises as a business tax has been repealed, and the council of a village or town is given power to classify businesses, trades, and professions, and to levy different rates on different classes. A personal property tax may be imposed by by-law carried by a majority vote instead of two-thirds as formerly.

The rate in improvement districts for 1920 is fixed at five cents per acre and for 1921 and annually thereafter at five mills on the dollar of the assessed value. The fact that improvement districts have been made liable for their needy and sick and for the maintenance of their mental defectives calls for the higher levy.

The father and the mother are given equal parental rights as to the guardianship, custody and control, and estate of their infant children.

The Commissioner of Provincial Police may conscript the services of any municipal police or constables, and may assume the conduct of the investigation or prosecution of any crime in or in the vicinity of any municipality.

Any contract for the sale of any automobile carries an implied warranty that repairs for same will be available for a period of five years from the date of sale at some place in the cities of Calgary and Edmonton. The Wolf Bounty Act has been repealed.

Where taxes have been paid on soldiers' exempted lands, instead of the amount being retained to meet future levies, any surplus over taxes payable to date may be returned on request to the party entitled thereto.

School Ordinance amendments provide for election of trustees in rural districts by ballot, for expropriation of land for a teacher's residence, for calling a meeting of ratepayers at any fixed hour between two o'clock and seven o'clock p.m., and for the establishment on the University grounds, Edmonton, of a teachers' training institution.

The School Assessment Ordinance is amended by making provision that the secretary-treasurer shall make a return before July I in each year to the proper municipal authority of all lands in arrears for taxes the previous January 1, and the municipality will hereafter deal with such arrears under the Tax Recovery Act. Where tax-enforcement proceedings have been commenced before the passing of this amendment, such proceedings shall be continued by the trustees in the old way. Trustees in rural districts may levy a tax rate exceeding sixteen cents per acre.

The School Grants Act gives a school district permission to purchase a school flag or other equipment approved by the Minister out of the library grant, to give a grant up to $15 to a rural school district towards equipment for serving hot lunches, and makes provision for the payment of one-third of the costs of grounds for teachers' residences.

Under the School Attendance Act, the maximum fine has been fixed at $10 for a first offence, $25 for a second, and $50 for a third in the case of parents or guardians failing to have children under their care at school.

The amendments to municipal financial acts are very important. The Act to amend the Supplementary Revenue Tax Act provides that

the tax for 1920 in cities, towns, and villages shall be one mill on the dollar of the assessed value of rateable land; and in municipal districts and improvement districts four cents per acre, or such reduced rate as has been fixed by the Tax Commissioner. The holders of grazing leases shall pay a tax of one cent per acre.

In 1921 and annually thereafter the tax shall be two mills on the dollar of the equalized assessed value of all rateable lands in the Province, subject to a minimum tax of ten cents, where the levy on any fractional lot or quarter section would fall below that amount. Holders of grazing leases will continue to pay a tax of one cent per acre.

For the purposes of this Act, the Assessor in every city, town, village, municipal district, and improvement district must assess in 1920 by valuation and forward to the Department of Municipal Affairs on completion of the assessment a statement of the total assessed value of the land in every such municipality.

A Board of not less than three nor more than five persons, to be called the Assessment Equalization Board, appointed by the LieutenantGovernor in Council, shall determine the total equalized assessed value of all rateable lands of each and every municipal unit in the Province. This Board shall commence work not later than May 1, 1920, and shall make its first report to the Minister of Municipal Affairs not later than January 10, 1921, and the said report shall contain a schedule showing the total equalized assessed value, for the purposes of this Act, of every municipal unit in the Province. A subsequent report shall be made by the Board on or before January 10, 1926, and every fifth year thereafter.

Upon receipt of the report of the Board, the Minister will advise the secretary of each municipal unit of the amount of the equalized assessment of such municipality, and the said amount, if confirmed by the Board, shall be the local assessed value of the said municipality for the current year. Upon advice from the Minister of said amount in every case in which the Board does not confirm the total assessed value as reported to the Department of Municipal Affairs by the Assessor, it shall be the duty of the Assessor immediately to raise or lower, proportionately, the assessment of all lands within the district, so that the total value of the lands so raised or lowered shall be equal to the equalized assessment so fixed by the Board; and the assessed value of all lands so determined shall, subject to appeal, be the values for any purpose, under any Act whatsoever, requiring the taxation of land, according to value. Provided -that where there is an increased local assessment in any year in any rural unit, caused by more land coming under assessment after equalization by the Board the assessed value of such land as fixed by the Assessor shall, until the next equalized assessment by the Board, be added to the total equalized assessment of such unit as last fixed by the Board; and the assessment of any land formerly assessed, that has ceased to be assessable, shall be taken from the total equalized assessment, and the total thus obtained shall be the total equalized assessment for the year, and shall be taxed at the said rate. And provided further, that where the total assessment of any city, town, or village, as fixed by the assessing officer, exceeds the total equalized assessment as fixed by the Board, to such an extent as in the opinion of the council to make the acceptance of such equalized assessment impracticable for municipal purposes, the Assessor or other tax-collecting officer, as the case may be, shall strike a rate of taxation on the amount of assessment, as fixed by him, that shall yield taxes under

this Act, at the rate of two mills on the dollar, upon the total equalized assessment as fixed by the Board.

Lands forfeited to the Crown under the Educational Tax Act and the Wild Lands Tax Act shall, until resold, be exempted from taxation under this Act.

An Act to amend the Tax Recovery Act provides that where under any Act or Ordinance forfeiture proceedings have been commenced by any municipal or school tax-collecting authority before the coming into operation of this Act, the procedure in force at the time of such commencement must be followed all through by the tax-collecting authority, even where the Acts containing the procedure have been repealed.

In all tax sale proceedings not heretofore commenced, such proceedings shall be taken by the treasurer of the town, village, or municipal district in which the lands are situated, and the provisions of this Act shall apply to such lands and to all proceedings taken for collection of the arrears of taxes due thereon. Where under any statute heretofore or hereafter enacted a tax other than a tax levied by or payable to a town, village, or municipal district is imposed upon any land situated therein, the officer or person whose duty it is to collect such tax shall, not later than July I in each year, forward to the treasurer of the town, village, or municipal district a statement showing all arrears of any such tax imposed previous to January I of such year, with the names and addresses, if known, of the persons by whom such arrears are payable, and the treasurer shall include in the list all arrears of taxes shown in any of the statements forwarded to him, and such arrears shall thereafter be dealt with for the purposes of this Act in the same manner as arrears owing to the town, village, or municipal district. This means that the town, village, or municipal district shall take tax-recovery proceedings against lands in arrears to school districts, and care should be taken to see that the statement of arrears is sent to the treasurer of the town, village, or municipal district before the first day of July in each year.

A section is added to the Act bringing improvement districts under its provisions, and giving the Minister of Municipal Affairs all the powers assigned to the treasurer of the council dealing with lands in a municipality.

The officer or person whose duty it is to collect school taxes in improvement districts shall, not later than July 1 in each year, forward to the Department of Municipal Affairs a statement of all arrears to January I in such year, with the names and addresses, if known, of the persons by whom such arrears are payable, and such arrears shall thereafter be dealt with in the same manner as arrears owing to the Department of Municipal Affairs.

In preparing list for tax sale, lands or part of lands to which the municipality has obtained title may be omitted, and any such lands may be exchanged for other lands or sold by public auction or private sale at such price as may be fixed by resolution of the council, one-tenth of the price to be paid in cash. A tax sale list must now be advertised in one issue of a newspaper, or if directed by the council it may be printed in pamphlet form and distributed.

A sale may be held not later than December 15. At the sale the municipality may bid up to the minimum value placed thereon, and any lands offered for sale for which the minimum price has not been bid shall therefore become the property of the municipality, subject to redemption. After lands have been vested in it the municipality may take proceedings