Sale of colt

Application of proceeds

Penalties

Repeal

Commencement

ENFORCEMENT OF LIEN.

12. If payment of the service fee is not made before the first day of January in the year following the year in which the colt or filly is born, the owner of said stallion or his duly authorized agent may at any time before the first day of May following take possession of the colt or filly upon which he has such lien as aforesaid wherever the same may be found and may proceed to sell the same by public auction after giving the person in whose possession the said colt or filly was when taken ten days' notice in writing of such intention to sell which notice may be effectually given to such person by delivering the same to him personally or by posting it upon the door of such person's last known place of residence in the North-West Territories. 1899, c. 20, s. 6.

13. The proceeds of sale shall be applied first in payment of the reasonable expenses of the taking of possession, giving of notice, and conduct of sale, not in any case to exceed $10 in all and next in payment of said service fee, and the balance shall be paid forthwith by the owner of the stallion to the person from whose possession such colt or filly was taken. 1899, c. 20, s. 7.

14. Violation of any of the provisions of this Ordinance shall be an offence for which the offender shall be liable on summary conviction to a penalty not exceeding $25.

15. Chapter 20 of the Ordinances of 1899 is hereby repealed. 16. This Ordinance shall come into force on the first day of January, 1904.

SCHEDULE.

FORM A.

GOVERNMENT OF THE NORTH-WEST TERRITORIES OF CANADA.
DEPARTMENT OF AGRICULTURE.

Certificate of Pure Bred Stallion No.

The pedigree of the stallion

described as follows:

(colour)

foaled in the year

(Name)

ment and I hereby certify that the said stallion is of pure breeding and is registered in a stud book recognised by the department. Commissioner of Agriculture.

FORM B.

GOVERNMENT OF THE NORTH-WEST TERRITORIES OF CANADA. DEPARTMENT OF AGRICULTURE.

ment and it is found that the said stallion is not of pure breeding and is therefore not eligible for registration in any stud book recognised by the department.

Commissioner of Agriculture.

FORM C.

GOVERNMENT OF THE NORTH-WEST TERRITORIES OF CANADA. DEPARTMENT OF AGRICULTURE.

Certificate of Cross Bred Stallion No.

The pedigree of the stallion

described as follows:

(colour)

foaled in the year

has been examined in the depart

ment and it is found that his sire is registered in the

and his dam in the

Such being the case, the said stallion is not eligible for registra

tion in any stud book recognised by the department.

Commissioner of Agriculture.

Short title

Application

Interpretation

Property

Aggregate value

Dutiable value

CHAPTER 116

An Ordinance to provide for the Payment of Succession Duties in certain cases.

(Chapter 5 of 1903, 2nd Session.)

THE
HE Lieutenant Governor by and with the advice and con-
sent of the Legislative Assembly of the Territories enacts
as follows:

1. This Ordinance may be cited as "The Succession Duty Ordinance."

2. This Ordinance shall apply to the estates of persons dying after it comes into effect.

3. In this Ordinance and any regulations passed thereunder unless the context otherwise requires:

1. The word "property" includes real and personal property of every description and wheresoever situate and every estate or interest therein capable of being devised or bequeathed by will or of passing on the death of the owner to his heirs or personal representatives;

2. The expression "aggregate value" means the value of the property before any debts or other allowances or exemptions are deducted therefrom and for the purposes of subsections 3, 4 and 5 of section 5 includes property outside of the Territories; 3. The expression "dutiable value" means the value of the property after the debts or other allowances or exemptions authorized by this Ordinance are deducted and in determining the dutiable value of the estate of a deceased the value shall be taken as at the date of the death of the deceased and allowance shall be made for reasonable funeral expenses and for debts and incumbrances which shall be deducted from the value of the property but no allowance shall be made

(a) For debts incurred by the deceased or incumbrances created by a disposition made by the deceased unless such debts or incumbrances were incurred or created bona fide for full consideration in money or money's worth wholly for the deceased's own use and benefit and take effect out of his interest; or

(b) For any, debt in respect whereof there is a right to reimbursement from any other estate or person unless such reimbursement cannot be obtained; or

(c) More than once for the same debt or incumbrance charged upon different portions of the estate; or

(d) For the expenses of administering except the expenses
of procuring letters probate or letters of administra-
tion; or

(e) For the expenses of the execution of any trust created
by the will of a testator.

4. "Court" shall mean the Supreme Court of the North-West Court Territories;

5. "Judge" shall mean a judge of the said court.

Judge

4. This Ordinance shall not apply as respects the payment To what of duty

1. To any estate the value of which after the allowances authorized by this Ordinance does not exceed five thousand dollars; nor

2. To any estate in respect of the property passing by will or intestacy or otherwise to or for the use of the father, mother, brother, sister, husband, wife, child, grandchild, daughter-in-law or son-in-law of the deceased or to any person or persons adopted before the age of twelve years by the deceased as his child or children or to any person to whom deceased for not less than ten years prior to his death stood in the acknowledged relation of parent where the aggregate value of the property of the deceased does not exceed twenty-five thousand dollars.

Ordinance
does not apply

which estate

succession

5. Save as aforesaid the estate of any person dying after Property in the coming into force of this Ordinance who at the time of his respect of death was domiciled in the Territories or who being domiciled liable to elsewhere died leaving property in the Territories shall be duty subject to a succession duty to be paid for the use of the Territories and for the purpose of ascertaining the amount of such duty the classes of property hereinafter enumerated shall be deemed to be a part of the estate of the deceased:

out of the

(a) All property situate within the Territories and any Property in or
interest therein or income therefrom whether the de- Territories
ceased person owning or being entitled to such property
was at the time of his death domiciled in the Terri-
tories or elsewhere and where the deceased at the time
of his death was domiciled in the Territories all mov-
able or personal property locally situate within the
Territories and any interest therein;

voluntarily contemplation

(b) All property situate as aforesaid or any interest therein Property
or income therefrom which shall be voluntarily trans- transferred in
ferred by transfer made in contemplation of the death of death
of the transferror or intended to take effect in posses-
sion or enjoyment after such death to any person in
trust or otherwise or by reason of which transfer to
any person shall become beneficially entitled in pos-
session or expectancy to any property or the income
thereof;

Donationes mortis causa or voluntary dispositions within twelve months of death

Property transferred by owner to

himself jointly with some other person

Property passing under settlement

Annuities, etc.

Property of which deceased was competent to dispose liable to duty

(c) Any property taken as donatio mortis causa or under
a disposition purporting to operate as an immediate
gift inter vivos whether by way of transfer, delivery,
declaration of trust, or otherwise, which shall not
have been bona fide made twelve months before the
death of deceased including property taken under any
gift, whenever made, of which property bona fide
possession and enjoyment shall not have been assumed
by the donee immediately upon the gift and thence-
forward retained to the entire exclusion of the donor
or of any benefit to him by contract or otherwise;
(d) Any property which a person having been absolutely
entitled thereto has caused or may cause to be trans-
ferred to or vested in himself and any other person
jointly whether by disposition or otherwise, so that
the beneficial interest therein or in some part thereof
passes or accrues by survivorship on his death to such
other person including also any purchase or investment
effected by the person who was absolutely entitled to
the property either by himself alone or in concert or
by arrangement with any other person;

(e) Any property passing under any past or future settle-
ment including any trust whether expressed in writ-
ing or otherwise, and if contained in a deed or other
instrument effecting a settlement, whether such deed
or other instrument was made for valuable considera-
tion or not as between the settlor and any other person
made by deed or other instrument not taking effect
as a will whereby an interest in such property or the
proceeds of sale thereof for life or any other period
determinable by reference to death is reserved either
expressly or by implication to the settlor, or whereby
the settlor may have reserved to himself the right by
the exercise of any power to restore to himself, or to
reclaim the absolute interest in such property or the
proceeds of sale thereof, or to otherwise resettle the
same or any part thereof;

(f) Any annuity or other interest purchased or provided either by any person 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;

(g) Any property of which a person was at the time of his death competent to dispose; and a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such general or limited power as would if he were sui juris enable him to dispose of the property as he thinks fit or to dispose of the same for the benefit of his children or some of them, whether the power is exercisable by instrument inter vivos or by will or both including