the death of the owner Proviso months from deceased or within eighteen months thereafter and if the same are paid within eighteen months no interest shall be charged or collected thereon but if not so paid interest at the rate of five per centum per annum from the death of the deceased shall be charged and collected and such duties together with the interest thereon shall be and remain a lien upon the property in respect to which they are payable until the same is paid: Provided that the duty chargeable upon any legacy given by way of annuity whether for life or otherwise shall be paid by four equal payments the first of which payments of duty shall be made before or on completing payment of the first year's annuity and the three others of such payments of duty shall be made in like manner successively before or on completing the respective payments of the three succeeding years' annuity respectively. In case the annuity dies before the expiration of the said four years only payment of instalments which fall due before his death shall be required: Extension of time for payment Certificate of discharge to be given by Territorial treasurer Certificate not a discharge in etc. Provided further that the Lieutenant Governor in Council upon its being proved to his satisfaction that payment of the duty within the time limited by this subsection would be unduly onerous on the estate may by order so extend the time for the payment of the said duty as shall appear just and reasonable; and the duty shall be due and payable as in the said order set forth. (2) The treasurer of the Territories on being satisfied that the full amount of succession duty has been or will be paid in respect of an estate or any part thereof shall if required by the person accounting for the duty give a certificate to that effect which shall discharge from any further claim for succession duty the property shown by the certificate to form the estate, or such part thereof, as the case may be. (3) Such certificate shall not discharge any person or property case of fraud, other than a bona fide purchaser for valuable consideration without notice from succession duty in case of fraud or failure to disclose material facts and shall not affect the rate of duty payable in respect of any property afterwards shown to have passed on the death and the duty in respect of such property shall be at such rate as would be payable if the value thereof were added to the value of the property in respect of which duty has been already accounted for: Extension of time for payment of duty Provided the said treasurer may in his discretion decline to grant such certificate until the expiration of one year from the death of the deceased testator or intestate as the case may be. 18. Upon the application of any person liable for the payment of any duty under this Ordinance on notice to the Territorial treasurer a judge may make an order extending the time fixed by law for payment thereof where it appears to such judge that payment within the time prescribed by this Ordinance is impossible owing to some cause over which the person liable has no control. trators, etc., to before property 19. Any administrator, executor or trustee having in charge Adminisor trust any estate, legacy or property in respect of which deduct duty duty is payable under this Ordinance shall deduct the duty delivering therefrom or collect the duty thereon upon the appraised value thereof from the person entitled to such property and he shall not deliver any property subject to duty to any person until he has collected the duty thereon. duty 20. Executors, administrators and trustees shall have power Power to sell to sell so much of the property of the deceased as will enable for payment of them to pay the duty in the same manner as they may by law do for the payment of debts of the testator or intestate. paid to 21. Every sum of money retained by an executor, adminis- Duty to be trator or trustee or paid into his hands for the duty on any Territorial property shall be paid by him forthwith to the treasurer of treasurer the Territories or as he may direct. duty upon payment of 22. Where any debts shall be proved against the estate of Refunding a deceased person after the payment of legacies or distribution subsequent of property from which the duty has been deducted or upon debts which it has been paid and a refund is made by the legatee, devisee, heir or next of kin a proportion of the duty so paid shall be repaid to him by the executor, administrator or trustee. executors, etc., 23. No foreign executor or administrator shall assign or Foreign transfer any stocks or shares in the Territories standing in the not to transfer name of a deceased person or in trust for him which are liable stocks, etc.. until duty paid to pay succession duty until such duty is paid to the treasurer of the Territories or security given as required by section 6 of this Ordinance and any corporation allowing a transfer of any stocks or shares contrary to this section shall be liable to pay the duty payable in respect thereof. payment of 24. If it is made to appear on affidavit to a judge that any Mode of duty accruing under this Ordinance has not been paid accord- enforcing ing to law he may make an order by way of originating sum-duty mons directing the persons interested in the property liable to the duty to appear before the court on a day certain to be therein named and show cause why said duty shall not be paid. (2) The service of such order and the time, manner and proof thereof, and fees therefor and the hearing and determining thereon and the enforcement of the judgment of the court thereon shall be according to the practice in or upon the enforcement of a judgment of the Supreme Court. 25. The costs of all proceedings under this Ordinance in Costs the court shall be in the discretion of the court or of a judge. 26. Any action, matter or proceeding by or against the Limitations of Territories in respect of duties or claims arising upon or out of actions Fees of clerks of court Lieutenant make any succession shall be commenced within six years from the time when such duties or claims became payable. 27. The clerks of the court shall be entitled to take for the performance of duties and services under this Ordinance fees similar to those payable to them under the rules of the Supreme Court. 28. The Lieutenant Governor in Council may make regulations for carrying into effect the provisions of this Ordinance and to cover cases not herein provided for which shall be published forthwith in the official gazette. T CHAPTER 117. An Ordinance respecting the Action for Seduction. (Chapter 8 of 1903, 2nd Session.) HE Lieutenant Governor by and with the advice and consent of the Legislative Assembly of the Territories enacts as follows: by father or 1. The father or, in case of his death, the mother (whether Action when she remains a widow or remarries) of any unmarried female maintainable who has been seduced and for whose seduction the father or mother mother could maintain an action in case such unmarried female was at the time dwelling under his or her protection may maintain an action for the seduction, notwithstanding such unmarried female was at the time of her seduction serving or residing with another person upon hire or otherwise. service 2. Upon the trial of an action for seduction brought by the Proof of father or mother it shall not be necessary to prove any act of dispensed with service performed by the party seduced but the same shall in all cases be presumed and no evidence shall be received to the contrary; but in case the father or mother of the female seduced When action had before the seduction abandoned her and refused to provide by master, etc. for and retain her as an inmate then any other person who might at common law have maintained an action for the seduction may maintain such action. maintainable or mother not Territories 3. Any person other than the father or mother who by reason where father of the relation of master or otherwise would have been entitled resident in the at common law to maintain an action for the seduction of an unmarried female may still maintain such action if the father or mother be not resident in the Territories at the time of the birth of the child which is born in consequence of the seduction or being resident therein does not bring an action for the seduction within six months from the birth of the child. be brought by in her own 4. Notwithstanding anything in this Ordinance an action Action may for seduction may be maintained by any unmarried female who party seduced has been seduced, in her own name, in the same manner as an name action for any other tort and in any such action she shall be entitled to such damages as may be awarded. The father of an illegitimate necessaries CHAPTER 118. An Ordinance respecting the Support of Illegitimate Children. (Chapter 9 of 1903, 2nd Session.) THE Lieutenant Governor by and with the advice and consent of the Legislative Assembly of the Territories enacts as follows: 1. Any person who furnishes food, clothing, lodging or other child liable for necessaries to any child born out of lawful wedlock may maintain an action for the value thereof against the father of the child if the child was a minor at the time the necessaries were furnished and was not then residing with his or her reputed father and maintained by him as a member of his family. When other testimony than that of the mother requisite No action maintainable unless the affidavit before the birth of the six months after 2. Where the person suing for the value of the necessaries is the mother of the child or a person to whom the mother has become accountable for the necessaries the fact of the defendant being the father shall be proved by other testimony than that of the mother. 3. No action shall be sustained under the preceding two sections unless it is shown upon the trial thereof that while mother makes the mother of the child was pregnant or within six months after the birth of her child she did voluntarily make an affidavit child or within in writing before some one of His Majesty's justices of the peace for the Territories declaring that the person afterwards charged in the action is really the father of the child, nor unless she deposited the affidavit within the time aforesaid in the office of the clerk of the Supreme Court for the judicial district in which she resides or in the office of the deputy clerk if she resides in a deputy clerk's district. Such affidavit not to be evidence Other remedies not 4. The affidavit shall not be evidence of the fact of the defendant being the father of the child. 5. This Ordinance shall not take away or abridge any right to be affected of action or remedy which without this Ordinance might have been maintained against the father of an illegitimate child. |