amount of wages paid, amount deducted, and any other information required by the Commissioner. An employee has no right of action against his employer in respect of moneys so deducted. The amount deducted is considered to be part payment of the income tax of the employee and if the income is not taxable or the deduction is in excess of the tax a refund will be made. No deduction is made from the wages of an occasional worker employed in connection with the employer's domestic establishment if the wages paid during the period of his employment do not exceed $5. A person liable to taxation under the Act, whose income consists wholly or in part of wages must send to the Commissioner with his income return a payment of not less than one-quarter of the amount of the tax remaining after crediting the total amount deducted by his employer. The balance of the tax may be paid in not more than three quar terly instalments with interest at 6 per cent per annum. A taxpayer who has paid the tax imposed by the Special Revenue Tax Act, 1931, c. 61,* on the wages earned by or accrued to him in a fiscal year is not liable to tax under this Act if the tax which he has so paid is equal to or greater than that imposed by this Act. If the amount so paid is less than the amount for which he is liable under this Act he must pay the difference.]

Assented to April 13, 1932.

CHAPTER 58.-[Act respecting Unemployment Relief.]-Whereas under and by virtue of an Agreement dated the nineteenth day of August, 1931. entered into between the Dominion and the province, a copy of which is set out in Schedule A, certain measures were adopted and provisions

made for the relief of unemployment in the province, both by way of direct relief to the unemployed and in carrying on works to provide employment:

And whereas for the purposes aforesaid agreements have been entered into between His Majesty in right of the province and certain municipalities in the province in the form of agreement set out in Schedule B, in pursuance of which the respective municipalities have undertaken and carried on certain works to provide work for the relief of unemployment:

And whereas, pursuant to the Agreement set out in Schedule A, certain other agreements were entered into in cases in which suitable work for the unemployed could not be provided, by which the province and certain municipalities have joined with the Dominion in expending moneys in furnishing direct relief to the unemployed:

And whereas in order to enable the province to defray its share of the cost of the works undertaken pursuant to the provisions of the agreements hereinbefore referred to, and to loan to the respective municipalities moneys to meet their share thereof, the province has borrowed from the Dominion certain sums of money, for which the province has issued to the Dominion as security therefor the several Treasury bills particulars of which are set out in Schedule C:

See Labour Legislation in Canada, 1931, p. 62.

And whereas it is expedient that legislative sanction be given to the foregoing as well as to certain other measures hereinafter mentioned which may be adopted for the relief of unemploy ment in the province:

Therefore, His Majesty, by and with the advice and consent of the Legislative Assembly of the province of British Columbia, enacts as follows:1. This Act may be cited as the "Unemployment Relief Act, 1932."

2. The Agreement dated the nineteenth day of August, 1931, entered into between the Dominion and the province for the purposes of unemployment relief, referred to in the preamble, is declared to be and always to have been valid and binding upon the province according to the tenor thereof; and the Lieutenant-Governor in Council of the province shall be deemed to have been since the said date and to be authorized to do all things, to make all appropriations, and to enter into all agreements necessary or required to carry out the terms and provisions of the said Agreement.

3. (1) Every agreement for the purposes of unemployment relief heretofore entered into between His Majesty in right of the province and any municipality, referred to in the preamble, is declared to be and always to have been legal and valid and binding upon the parties thereto according to the tenor thereof; and for the like purposes the Lieutenant-Governor in Council and the council of any municipality in the province may make provision, respectively, for the entering into of such subsidiary agreements or such further agreements as may from time to time be considered necessary.

(2) The parties to every agreement heretofore or hereafter made within the scope of subsection (1) shall be deemed always to have had and to have full authority and power to do whatever is necessary to carry out and give full effect to the agreement according to the tenor thereof.

(3) Every municipality which is a party to any agreement with the province heretofore or hereafter made within the scope of subsection (1) shall, notwithstanding the provisions of any general or special Act, and notwithstanding the fact that the municipality may not have submitted any question or matter to or obtained the approval of a vote of the electors of the municipality, be deemed always to have had and to have full authority and power:

(a) To borrow from the province or from any person any moneys necessary to meet the cost of any direct relief within the scope of the agreement, and any moneys necessary to enable the municipality to finance the carrying on of any work or undertaking within the scope of the agreement, including any such work or undertaking which may have been begun or carried out prior to the date of the agreement, and to meet the municipality's share of the cost thereof; and to issue to the lender such securities therefor and on such terms as may be required, which securities, whether issued before or after the date of the agreement, shall be binding upon and payable by the municipality;

(b) To initiate, undertake, and execute any work or undertaking within the scope of the agreement, including any such work or undertaking which may have been begun or carried out prior to the date of the agreement; but all moneys so borrowed for any purpose other than to meet the municipality's share of the cost of the direct relief or of the work or undertaking, as the case may be, shall be repaid immediately upon the receipt by the municipality of the con

tributory shares of the Dominion and the province in respect of the cost of the direct relief or of the work or undertaking.

4. (1) The borrowing by the province from the Dominion of the moneys referred to in the preamble and the Treasury bills issued by the province payable to the Minister of Finance of the Dominion as security therefor, particulars of which are set out in Schedule C, are validated and confirmed; and the said Treasury bills are declared to be and always to have been, respectively, a legal charge according to their tenor upon the revenues of the province, and the interest and principal thereof shall be paid by the Minister of Finance of the province out of the Consolidated Revenue Fund.

(2) The Lieutenant-Governor in Council may make provision for the borowing of further moneys from the Dominion for expenditure in the relief of unemployment as may be found necessary, and for the giving by the province to the Dominion as security for the moneys so borrowed Treasury bills in such terms as may be arranged; and every Treasury bill so issued shall be a legal charge according to its tenor upon the revenues of the province, and the interest and principal thereof shall be paid by the Minister of Finance of the province out of the Consolidated Revenue Fund.

(3) Any Treasury bill referred to in subsection (1) or which may be issued hereafter pursuant to subsection (2) may be renewed from time to time for such period and at such rate of interest as may be approved by the Lieutenant-Governor in Council.

(4) For all purposes of sections 33 to 42 of the "Revenue Act," the Treasury bills referred to in subsection (1) and all Treasury bills which may be issued hereafter pursuant to subsection (2), and all Treasury bills issued in renewal of any of them, shall be deemed to be securities within the meaning of section 33 of that Act, and the moneys secured by each of those Treasury bills shall be deemed to be a loan within the meaning of that section.

(Schedules omitted.)

Assented to April 13, 1932.

Shops-Weekly Half-holiday

CHAPTER 60.-[Act to amend the Weekly Half-holiday Act.] 1. This Act may be cited as the "Weekly Half-holiday Act Amendment Act, 1932."

2. Section 6 of the "Weekly Half-holiday Act," being chapter 273 of the "Revised Statutes of British Columbia. 1924." is amended by adding thereto the following subsection:

"(2) The power of the Lieutenant-Governor in Council to appoint a day to be observed as a halfholiday in any case shall include the power to revoke or alter any appointment so made and make others; and upon any revocation or alteration of an appointment the application of this Act shall ipso facto cease or be varied accordingly."

3. Section 13 of said chapter 273 is amended by inserting after the words "Thanksgiving Day," in the third line, the words "Remembrance Day."

4. Section 14 of said chapter 273 is amended by inserting after the words "Thanksgiving Day," in the fifth line of subsection (1), the words membrance Day."

Assented to March 24, 1932.

Woodmen's Liens

Re

CHAPTER 61-[Act to amend the Woodmen's Lien for Wages Act.1-1. This Act may be cited as the " Woodmen's Lien for Wages Act Amendment Act, 1932."

2. Section 4 of the "Woodmens Lien for Wages Act," being chapter 276 of the "Revised Statutes

of British Columbia, 1924," is repealed, and the following is substituted therefor:

"4. (1) In this section proper office' means the office of the Registrar of the County Court in which bills of sale are registered under the 'Bills of Sale Act,' and 'registration district' means the registration district for bills of sale as established from time to time by or under that Act.

"(2) The liens provided for in the last preceding section shall not attach or remain a charge on the logs or timber unless a statement thereof in writ ing, verified upon oath by the person claiming the lien, or some person duly authorized on his behalf, is filed in the proper office of the registration district in which the labour or services or some part thereof have been performed."

3. This Act shall come into operation on the first day of September, 1932.

Assented to March 24, 1932.

Workmen's Compensation

CHAPTER 62.-[Act to amend the Workmen's Compensation Act.]-1. This Act may be cited as "Workmen's Compensation Act Amendment Act, 1932."

the

2. Section 35 of the "Workmen's Compensation Act." being chapter 278 of the "Revised Statutes of British Columbia, 1924," is repealed, and the following is substituted therefor:

"35. The board shall establish such sub-classifications, differentials, and proportions in the rates as between the different kinds of employment in the same class as may be deemed just; and where in the opinion of the board any particular industry or plant is shown to be so circumstanced or conducted that the accident cost or hazard differs from the average of the class or sub-class to which the industry or plant is assigned, the board shall confer or impose upon that industry or plant a special rate, differential, or assessment to corre spond with the relative accident cost or hazard of that industry or plant; and for that purpose may adopt a system of experience rating or schedule rating, or a combination of those systems, in such a manner as to take account of the peculiar acci dent cost or hazard of the individual plant or undertaking of each employer."

3. Section 42 of said chapter 278 is amended by adding thereto the following subsection:

"(2) If a deficit occurs in the fund of any class or sub-class, the board may charge to that class or sub-class interest on the amount of the deficit at such rate as will reimburse the Accident Fund for any loss sustained by reason of the deficit. and may apportion the amount of the interest received and credit the same to the class or sub-class funds or other fund from which moneys were advanced to meet the deficit."

4. Section 43 of said chapter 278 is amended by striking out subsection (1), and substituting therefor the following:

"43. (1) As soon as practicable in each year the amount of the assessment for the preceding calendar year shall be adjusted upon the actual requirements of the class and upon the correctly ascertained pay-roll of each industry, and the em ployer shall forthwith make up and pay to the board any deficiency, or the board shall refund to the employer any surplus, or credit the same upon the succeeding assessment as the case may require. Where the ascertained pay-roll exceeds the estimate thereof on which the employer was assessed, the board may on the adjustment charge to that em ployer interest on the amount of the deficiency in the assessment at such rate as in its opinion will reimburse the Accident Fund for any loss sustained by reason of the deficiency; and the interest shall be added to the amount of the deficiency, and shall become a part thereof."

5. Section 49 of said chapter 278 is amended by adding thereto the following subsection:

"(3) The board may, on proof of the accident and injury to a workman, pay for the medical aid rendered to the workman, without a formal claim therefor being filed by the workman."

“

6. Section 53 of said chapter 278 is amended by inserting after the word funds," in the fourth line of subsection (3) [which authorizes board to invest funds in certain securities], the words "or in securities of the Greater Vancouver Water District."

7. Section 54 of said chapter 278 is amended by adding thereto the following words: "For the purpose of any audit under this section, the Lieutenant-Governor in Council may appoint a competent person to make an actuarial valuation of the assets and liabilities of the Accident Fund, and to report thereon; and the salary or remuneration of that person shall be paid by the board."

8. Section 56 of said chapter 278 is amended by adding to subsection (1) the following clause:"(g) To charge any class, sub-class, or employer

with the cost of any expenditure made under this Act for the benefit of that class, subclass, or employer, including the cost of investigations, inspections, and other services rendered for the prevention of accidents." 9. The amendments of said chapter 278 enacted by sections 3 and 8 of this Act shall be retroactive.

10. Where at the commencement of this Act a deficiency exists in the funds of any class or subclass, the board may temporarily advance the amount of the deficiency out of the reserve fund provided for any purpose, and add that amount to the assessments of the current year or of that year and any subsequent year or years made under section 32 of said chapter 278.

Assented to April 13, 1932.

Weekly Half-holiday

[On May 20, 1932, the Lieutenant-Governor in Council amended O.C. 132, approved January 31, 1917, exempting certain wholesale trades or businesses in the city of Vancouver from the provisions of the Weekly Half-holiday Act, by adding after the words "wholesale oil and supply dealers therein the words wholesale book publishers." O.C. 132 exempted the following wholesale trades or businesses in Vancouver: grocers, dealers in hardware, boots and shoes, clothing, dry goods, and electrical supplies, butchers and provision merchants, dealers in paper, rubber goods, grain and produce, teas and coffees, paints, varnishes, machinery and oil and supply dealers; provided that as to shops which would otherwise be subject to the provisions of the Act, these exemptions shall not apply in any case where goods are sold otherwise than by wholesale, during the time when such shops except for such exemption would be required to be closed.]