be required by Provin cial Treasurer. Penalty for neglecting to further information, he may, by registered lettter addressed to the president, manager, secretary or agent of the company, or to such member thereof as he sees fit, and to any partnership, association, firm or person coming within the purview of this section, require a further statement attested under oath to be furnished within thirty days, under a penalty of five hundred dollars. "1149. Every corporation, company, partnership, associacomply with tion, firm or person, carrying on business in the Province, in his provisions of or its own name or through an agent, and such agent, and every article 1148. broker acting for insurance companies which do not have an office in this Province, who neglects to conform to the provisions of article 1148 shall ipso facto be liable to a fine of ten dollars per day for each day during which such negligence continues, counting from the day such taxes become due until the statements required by the preceding article are forwarded to the Provincial Treasurer. Incomplete, considered as no report. Every such corporation, company, partnership, association, &c., report firm or person and every such agent and broker, and in cases where this section obliges the insured to report, every insured person, who shall make an incomplete or incorrect statement, shall be deemed not to have made a report. Penalty on "1150. Every partnership, association, firm or person not firm or part- incorporated, carrying on business under a corporate name or nerships, &c., not making with the addition of the word 'company' or 'Co.,' who or which has not, on the first juridical day of July in each year, made the statement required by article 1148, shall be liable to the fine imposed by the preceding article. return. porations, &c. Proportional "1150a. Corporations, companies, partnerships, associatax upon cor- tions, firms and persons, liable to the tax, who or which during commencing the year commence business, are bound to pay only a proportionbusiness dur- ate amount of the tax, from the first day of the month during ing year and which they so commence business. Such proportional tax shall be igible. exigible at the date at which such corporation, company, partnership, association, firm or person commences to do business in the Province. when ex Recovery of taxes by suit “1151. 1. Every annual tax imposed by this section, which is if not paid. not paid, may be recovered with legal interest thereon from the date upon which such tax becomes due, by an action brought in his own name, on behalf of His Majesty, by the collector of provincial revenue of the revenue district in which such tax was payable. Recovery of penalties. Before what The fine imposed by articles 1149 and 1150 shall be recoverable in the same manner. 2. All actions for the recovery of such taxes shall be brought be brought. in the judicial district in which they are payable, either before court suits to the Circuit Court or the Superior Court, according to the amount claimed. against col 3. Costs are not adjudged against the collector of provincial Costs not to revenue in any action instituted by him under this section; be adjudged but, on the recommendation of the court, the Provincial Treas- lector. urer my, in his discretion, pay to the commercial corporation, company, partnership, association, firm or person in favour of Proviso. whom or of which judgment has been rendered, the costs to which he may deem it or him equitably entitled. "1151a. Suits, under the authority of this section, before Suits to be the Circuit Court or the Superior Court, are subject to the rules summary and delays prescribed for summary matters by the Code of Civil der C. C. P. Procedure, other than suits between lessors and lessees. matters un cial Treas "1152. The clerks or secretary-treasurers of every municipal Returns by corporation shall, annually, on or before the first day of June, of municipal clerks, &c. make a report to the Provincial Treasurer setting forth the corporations names of all commercial corporations, companies, firms, part- to Provinnerships, associations or persons of the nature of those above urer as to mentioned, established or doing business within their respective commercial municipalities, specifying the number of offices, places of busi- corporations, ness, factories or workshops of each; in default of so doing, the said clerks or secretary-treasurers shall severally be liable to a fine of twenty-five dollars, and, in default of payment of such fine, to an imprisonment of twenty-five days. &c. "1153. All sums due to the Crown in virtue of this section Privilege for shall constitute a privileged debt, ranking immediately after law taxes. costs. "1153a. 1. The taxes imposed by this section shall form part Taxes form of the consolidated revenue fund of the Province. part of consolidated revenue fund. 2. Any proportion of such taxes may be applied, from time to Application time, by the Provincial Treasurer, under the direction of the of portion of Lieutenant-Governor in Council, to the payment of the expenses taxes. incurred for the carrying out of this section. Governor in "1153b. The Lieutenant-Governor in Council may make, Lieutenantamend, replace and repeal all regulations that he may consider Council may necessary for the execution of the provisions of this section. make reguSuch regulations shall come into force fifteen days after the lations, &c. date of their publication in the Quebec Official Gazette." act. 2. The repeal, by this act, of the seventeenth section of the Effect of refifth chapter of the fourth title of the Revised Statutes, as peal by this enacted by the act 59 Victoria, chapter 15, and of the acts amending the same, shall not have the effect of remitting the taxes which have become due nor the penalties incurred in Coming into force. virtue thereof, but such taxes and penalties shall be collected in virtue of the provisions of the repealed laws as if the present act had not been passed. 3. This act shall come into force on the day of its sanction. "SCHEDULE Railway Companies referred to in clause a of number x of article 1145, and towards the construction of whose railways public moneys have been expended or have been appropriated, either by this Province or by the late Province of Canada Canadian Pacific Railway Company, for that portion of its railway in the Province, extending from Montreal to St. Jérôme, Aylmer and Ottawa city, together with the St. Lin and St. Eustache branches; Montreal and Laurentian Colonization Railway Company; Pontiac Pacific Junction Railway Company, for that portion of its railway in the Province; Lake Champlain and St. Lawrence Junction Railway Company; Missisquoi Valley Railway Company; Montreal, Portland and Boston Railway Company, Quebec Central Railway Company; Quebec and Lake St. John Railway Company; Waterloo and Magog Railway Company; Grand Trunk Railway Company of Canada, for that portion of its railway in the Province; North Shore Railway Company; South Eastern Railway Company, СНАР. 11 · An Act amending and consolidating the act respecting succes sion duties [Assented to 9th March, 1906] HIS with the Legislative Assembly of Quebec, [IS MAJESTY, with the advice and consent of the Legisla enacts as follows: 1: Section XVIIIa of chapter fifth of title fourth of the Re- R.S.,"1191a vised Statutes, as enacted by the act 55-56 Victoria, chapter 17, to 1191. section 1, and the various acts amending the same are replaced by the following: replaced. "SECTION XVIIIa DUTIES ON SUCCESSIONS "1191a. This act may be cited as the 'Quebec Succession Citation of Duties Act.' act. "1191b. All transmissions, owing to death, of the property Tax upon in, or the usufruct or enjoyment of, moveable and immove- transmissions of propable property in the Province, shall be liable to the following erty owing taxes, calculated upon the value of the property transmitted, to death. after deducting debts and charges existing at the time of the death: 1. In the direct line, ascending or descending; In estates the value of which, after deducting the a. Does not exceed the sum of five thousand dol- b. Exceeds five thousand dollars, but does not 11 % Direct line. e. Exceeds seventy-five thousand dollars, but does f. Exceeds one hundred thousand dollars, but does g. Exceeds one hundred and fifty thousand dollars, 20% 3 % 4. % h. Exceeds two hundred thousand dollars, on every lars..... 5 % Deduction to be out of For the purposes of clauses a, b, c, d, e, f, g and h, the sum of five thousand dollars, therein mentioned, is to be deducted whole estate. out of the whole estate, and not out of the share of each bene Additional cases. ficiary. Provided that where the value of any estate, as defined in tax in certain the first paragraph of this article, exceeds one hundred thousand dollars, and the amount passing in manner aforesaid to any one person mentioned in paragraph 1 of this article, exceeds the amount hereinafter mentioned, a further duty shall be paid on the amount so passing in addition to the rates mentioned in clauses a, b, c, d, e, f, g, and h of this article, as follows: a. Where the whole amount so passing to one person exceeds one hundred thousand dollars, but does not exceed two hundred thousand dollars. 1 % b. Exceeds two hundred thousand dollars, but does Collateral line. not exceed four hundred thousand dollars.... 1 % c. Exceeds four hundred thousand dollars, but does not exceed six hundred thousand dollars...... 2 2 % d. Exceeds six hundred thousand dollars, but does not exceed eight hundred thousand dollars.... 2 % e. Exceeds eight hundred thousand dollars..... 3 % 2. In the collateral line: a. If the succession devolves to the brother or sister, or descendant of the brother or sister of the deceased: If it does not exceed ten thousand dollars.. 5 % If it exceeds ten thousand dollars...... 51% b. If the succession devolves to the brother or sister, or If it does not exceed ten thousand dollars.. 6 % 61% |