168 COMMISSION OF CONSERVATION 



ber, value and ownership of any foxes in his ranch or on the premises 

 as may be required by the Collector, 



15. If at the time mentioned in such notice the Collector attends 

 at the ranch or premises of the person receiving such notice, and such 

 last mentioned person refuses or neglects to allow the Collector or his 

 assistants to enter into and examine such ranches, pens, enclosures and 

 premises, or to render such assistance as may be necessary or required 

 by the Collector for the purposes of this Act, the Collector may break 

 and enter any ranch, pen, building, enclosure or premises of such person 

 and may do and perform all such acts and things as may be considered 

 necessary by such Collector for obtaining information as to the number 

 and value of foxes on such person's premises. 



16. If the rancher to whom any notice is sent as provided by section 

 6, fails to return to the Provincial Secretary or collector, an affidavit as 

 required by this Act, or if after receiving the notice referied to in Section 

 12 of this Act, the rancher does not attend at the time mentioned in 

 the last mentioned notice, or if attending he does not permit the Col- 

 lector and his assistants to enter into and examine any ranch, pen, 

 enclosure or premises of such person, or to inspect any fox or foxes in 

 such person's custody or possession, or does not render such assistance 

 as may be necessary or required by the Collector for the purposes of 

 this Act, or does not give information as to the number, value and 

 ownership of any foxes in his ranch or on his premises that may be re- 

 quired by the Collector, the Provincial Treasurer in any of such cases 

 may from the best information he has, make up an estimate of the num- 

 ber of the increase in such year of the foxes in such rancher's possession, 

 or custody, and of the value thereof and shall notify such rancher of the 

 amount of such valuation, which shall be taken to be final and conclu- 

 sive and shall be the amount upon which the tax shall be payable on 

 said foxes in said rancher's possession or custody. In any suit for the 

 recovery of the said tax, the production of a Provincial Treasurers' 

 certificate of his estimate shall be sufficient to entitle judgment to be 

 given against such rancher, for the amount of taxes mentioned therein 

 as being payable without any further evidence. 



17. The Provincial Treasurer shall not be bound to accept the state- 

 ments or the valuation contained in any affidavit which may be returned 

 to him by any rancher, owner or part owner, under the provisions of 

 this Act, but may by certificate signed by him increase the number and 

 value of the young foxes born in such year beyond that stated by such 

 rancher, owner or part owner, in such affidavit or affidavits, and may 

 sue for the same. In such action it shall only be necessary to produce 

 the certificate of such valuation signed by the Provincial Treasurer and 

 judgment shall be given for the amount of taxes payable upon such in- 



