"5. The Council may by by-law provide for exempting from the said tax any class or classes of persons. "(a) There shall be exempt from the service tax any per

son whose name appears on the assessment roll of the City of Lethbridge, and who is liable to pay, and pays the current year's business or property tax to the City of Lethbridge, or any person who can produce evidence satisfactory to the tax collector that, notwithstanding the omission of his name from the assessment roll, he has purchased property or carries on business in the City of Lethbridge, and is liable to pay and pays business or property tax to the said City of Lethbridge; provided, however, that if the business or property tax payable by such person is not greater than, or equivalent to the amount of the service tax that would otherwise be payable under the terms of any By-law of the City of Lethbridge, then the excess of the service tax over the business or property tax so payable and paid shall be due and payable;

"(b) If by any By-law of the City of Lethbridge any service tax is levied and is stated to be payable at a time earlier than that date fixed for the payment of business or property tax, or both, then any person who would be totally or partially exempt from service tax under the last preceding sub-section (a), shall notwithstanding the last preceding sub-section (a), be liable to pay on the due date the service tax so levied but the amount of service tax so paid shall be credited against business or property tax, or both, when the said business or property taxes shall become due and payable.

"6. Notwithstanding anything contained in chapter 22 of the Statutes of Alberta, 1913, or any amendments thereto, the Council may make the basis of the said tax and may impose, levy and collect the said tax, upon the monthly wages or salary actually being paid or likely to be paid to any person during the year in which the said tax is made payable by a by-law of the Council, or upon the estimated income for the year in which the said tax is made so payable, or upon the wages or salary paid to any person for the year preceding the year in which the said tax is so payable, or upon the income of any person for the year preceding the year in which the said tax is so payable or upon any other basis or bases which to the Council may seem proper.

"6a. For the purposes of the said tax the Council may by by-law define the word 'income' and the tax may be payable upon income so defined.

"6b. The said tax may be imposed, levied and collected for the year 1926 and for any subsequent year.

"6c. The Council may make such allowances for dependent relations, desertion or other particular domestic circumstances and such allowances for or total or partial offsets against other municipal taxes, as to the Council may seem advisable.

"7. The service tax for the year 1926 shall become due and payable on the first day of July, 1926, unless the Council by by-law fixes an earlier date for the payment thereof, in which case the service tax shall become due and payable on the date fixed by such by-law.

"8. The service tax shall become due and payable in each year after the year 1926 on the first day of January of each year.

"9. If any person has not resided within the City for three months prior to the date the service tax becomes due and payable in any year, such person shall become liable to pay to the City the said tax for that year so soon as such person shall have been a resident of the City for three months.

"10. The service tax shall be due and payable from each person liable therefor upon and after the date such tax becomes due and payable in any year, or so soon as any person shall have been a resident of the City for three months, without any formal demand for payment thereof.

"11. Every employer, including partnerships and companies, shall upon application therefor to such employer, or to the manager of the business of such employer, either personally or by letter addressed to the place of business, furnish forthwith to the Tax Collector of the City, or to any person authorized by him to apply therefor, the name and address of each and every person in his or its employ, and the wages or salary paid to such employee, and any other information that may be reasonably required for the purpose of the said tax.

"12. Every person shall furnish forthwith, upon request made by the Tax Collector of the City, or by any other person authorized by him to apply therefor, his or her name, place and period of residence within the City, and shall also inform the Collector or other person whether he or she is of the age of twenty-one years, or over, and the wages or salary received during the three months preceding the date the said tax became due and payable by such person to the City; and any other information the Council of the City may require from any person, or class of persons, for any of the purposes of the said tax.

"12a. The City Assessor, the Deputy Assessor and all permanent or temporary clerks, whose duty it is to keep a record of the returns to be made for the payment of the said tax, shall take an oath of secrecy in a form to be prescribed by by-law before a Justice of the Peace, and no person employed in the service of the City shall communicate or allow to be communicated to any person not legally entitled thereto, any information obtained in respect of the

said returns or allow any such person to inspect or have access to any such written statement or return furnished under the provisions of this Ordinance or of any by-law of the City of Lethbridge. Any person violating any of the provisions of this subsection, shall in addition to any other punishment that may be prescribed by law, be liable on summary conviction to a fine not exceeding two hundred dollars, to imprisonment for a term not exceeding six months, or to both fine and imprisonment.

"126. The clerks, permanent or temporary, charged with the keeping and examination of the said returns, shall work in a separate office or room or in a portion of a general office partitioned from the rest of the general office.

"13. Every employer, and the manager of the business of such employer, and every person who refuses, or neglects for three days after request made therefor, to furnish the information required to be furnished under either of the two preceding subsections, or who furnishes any false information, shall upon summary conviction thereof be liable to the penalties provided by The Lethbridge Charter, and in addition thereto shall be liable to a penalty of ten dollars for each day of default; provided, however, that such penalty shall not in any case exceed three hundred dollars.

"14. Every employer shall pay to the City of Lethbridge within one month after notice by the Tax Collector of the City the full amount of the service tax payable to the City by any employee of such employer, whether such tax has been previously demanded from such employee or not, and the amount so paid may be deducted by the employer from the wages or salary of the employee.

"15. The service tax may be recovered by suit, in the name of the City, as an ordinary debt from any person liable to pay same, and may also be recovered by distress and sale of any personal property belonging to such person at any time after such tax becomes due and payable, provided, however, that before action is commenced or seizure is made, demand in writing for payment of the service tax shall have been delivered to such person or shall have been mailed to the correct address of such person.

"16. In the case of the person primarily liable for the said tax at least three days, and in the case of the employer at least one month shall have elapsed after the delivery or mailing of such demand.

"17. The service tax shall be collectable on behalf of the City by the Tax Collector of the City, or any person duly authorized for such purpose.

"18. The Tax Collector or person duly authorized for such purposes, shall keep a register of the names and addresses of all persons who have paid to the City the service tax in

any year, and the names of all such persons shall be added to the Voters' list of the City for the year, by the City Clerk, unless such names already appear on the Voters' list for that year, or unless the Voters' list shall have been completed prior to the payment of the said tax."

3. This Act shall come into force on the day upon which it is assented to.

CHAPTER 78.

An Act to amend the Acts and Ordinances relating to the City of Red Deer.

(Assented to March 23, 1926.)

WHEREAS, the City of Red Deer has prayed for certain

amendments to chapter 42 of the Ordinances of the North West Territories, 1901, and entitled, “An Ordinance to incorporate the Town of Red Deer" as amended by chapter 39 of the Statutes of Alberta, 1906;

And it is expedient to grant the prayer of the said petition:

And whereas the Western General Electric Company, Limited, has certain powers and privileges relating to the supplying of electric light and water to the City of Red Deer under certain agreements made between the Western Telephone Company, Limited, the Town of Red Deer and the Western General Electric Company, Limited, which said agreements were ratified and confirmed and declared to be binding upon the parties thereto by section 104 of chapter 39 of the Statutes of Alberta, 1906, entitled "An Act to amend Chapter 42 of the Ordinances of the North West Territories, 1901, entitled 'An Ordinance to incorporate the Town of Red Deer,'" to which statute the said agreements are a schedule;

And whereas the City of Red Deer made an application to the Legislature of the Province of Alberta, at the session held in the year 1924, to have certain amendments made to said chapter 42 of the Ordinances of the North West Territories, 1901, whereby certain changes were proposed to be made in the rights, privileges and franchises held by the Western General Electric Company, Limited, in the City of Red Deer;

And whereas the said Bill was referred to the Municipal Law Committee, which recommended to the House that the application of the City of Red Deer be not proceeded with at that session, but that the Executive Council submit to the Board of Public Utility Commissioners an order authorizing the said Board to investigate all agreements between the City of Red Deer and the Western General Electric Company, Limited, and such other matters as the Executive Council should direct and that such Board should present a report at the commencement of the next session of the House;