Appendix VII 



PRINCE EDWARD ISLAND 



An Act to Impose a Tax upon Foxes held in Captivity 

 in this Province 



3 Geo. V, Chap. 5 



{Assented to April 24, 1913) 



BE IT ENACTED by the Lieutenant Governor and Legislative 

 Assembly of the Province of Prince Edward Island as follows: 



1. This Act may be cited as "The Fox Tax Act." 



2. From and after the passing of this Act there shall be charged, 

 levied, collected and paid unto and for the use of His Majesty in his 

 Government of Prince Edward Island the following tax upon the off- 

 spring in each year of all foxes kept, being or held in captivity in this 

 Province, that is to say, at the rate of One dollar for each hundred dollars 

 in value of such offspring. 



3. The taxes imposed by this Act shall be payable on the first day 

 of August in each year commencing on the first juridical day of August 

 following the passage hereof on which day the first payment of the taxes 

 aforesaid shall be due and payable to the Provincial Treasurer of the 

 Province. 



4. The Lieutenant Governor in Council shall nominate and ap- 

 point one or more collector or collectors whose duties shall be the en- 

 forcement of the provisions of this Act. 



5. Such collector or collectors shall be allowed for his or their 

 services a commission upon the taxes collected by him or them at such 

 rate as shall from time to time be fixed by the Lieutenant Governor in 

 Council. 



6. The collector shall on or about the first day of June in each year 

 cause a notice in Form "A" in the schedule hereto or to the like effect 

 to be sent to or served upon each rancher requiring such rancher to 

 declare on oath: 



(a) The number of foxes in such ranch or in such rancher's posses- 

 sion or custody born previous to the year in which such affidavit is 

 made and mentioning the number there is of each sex. 



(b) The names and addresses of all the owners and part owners 

 of each fox or pair of foxes in such ranch born previous to the year in 

 which such affidavit is made so far as may be known to the rancher. 



