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LAND TAX—The present land tax system was introduced in 1894, and the amount paid ranged from one to six cents per acre, according to the value. averaging about three and a half cents per acre. In 1897 the act was amended, and a percentage tax at the rate of one-fifth of one per cent on the value of the property, or twenty cents on $100, was adopted. The owner makes a declaration before the deputy receiver of taxes, of the cash market value of the land with the appur- tenances, and on this the percentage is paid. The value of land includes the value of the buildings thereon; but no improvements are embraced after the first year. This tax is collected either from the owner, tenant or occupier; and the land, as well as goods and chattels, is liable. In case of undervaluation, provision is made for proceedings, at the expense of the owner, to ascertain the correct value. This, however, is rarely resorted to. Cemeteries and churchyards

are exempt. INCOME TAx.—The assessable income of every person

receiving wages or salary for any employment, or income from his or her own actual manual labour, is calculated upon the amount over $350. Every other person is taxed on the full amount of his or her income. The sum to be paid is left to the voluntary declaration of the individual. Non-residents of the province receiving an income from money invested or from property situated therein, are liable. The present rate is one and one-half per cent.

OTHER TAXES.—With certain exemptions, the estates of persons dying, valued at from $3,000 to $50,000 after pay- ment of debts and expenses of administration, pay a succes- sion tax of one and one-half per cent, two and one-half per cent, and seven and one-half per cent, according to value, and nature of passing.

Commercial travellers are taxed $20 per annum; those selling liquor, $200 per annum; peddlers on foot pay $10 yearly, and $20 with horse.

Companies and associations doing business in the province