DEPARTMENT OF LANDS AND FORESTS FOR 1937 11 



held in trust only by the settler pending the time he obtains his Crown Patent 

 or has paid the purchase price in full in cases where title is under Agreement 

 for Sale only- 

 It has consequently been necessary for the Department to exercise direct 

 control of these chattels in the endeavour to prevent their conversion in 

 innocence or by design. 



While the cost of administration has been borne by the Province in all 

 probability the Provincial share of the total outlay is less than would have 

 been the case had those involved remained on direct relief in large centers and 

 there is the certain obvious difference that those who have received assistance 

 and remained on the land have had the benefit of an opportunity to apply 

 themselves, a change in environment and for the most part improved health. 



In many cases substantial payments have been made on the land. 



Much new land has been cleared and placed under cultivation. All 

 concerned are potential owners of homes and many have done sufficiently well 

 as to be determined to remain where they are. 



Time and changing conditions, however, will be the deciding factors as to 

 whether the undertaking as a whole may be regarded as a success. 



PROVINCIAL LAND TAX ACT 



The operations under this Act accounted for tax collections to the extent of 

 $178,880.63, less a revenue refund of $258.78. This was an increase of more 

 than $46,000.00 beyond that of last year. The total cost of administration 

 amounted to 5 24% of the collections. 



Under Section 18 of the Act, where provision is made for the forfeiture of 

 land on which the taxes remain unpaid for at least two years.-nearly six thousand 

 parcels have been forfeited. Of this number about four hundred have been 

 redeemed. Approximately three thousand five hundred of the forfeited parcels 

 contained an area of less than five acres each, over ninety percent of them 

 having been acquired ostensibly for summer resort purposes but evidently 

 held for speculation. Many of the parcels taken up years ago as summer 

 resorts were acquired when no building restrictions were imposed and the 

 owners not having any substantial vested interests beyond the original purchase 

 price, generally low, decided to avoid taxes rather than pay them and hence 

 have been the willing victims of forfeiture. 



A large number of forfeited areas consist of lots lying in abandoned town- 

 sites. 



It may be remarked that exceptional leniency has been practised with 

 those in arrears and only after several years, in addition to the two-year period 

 as provided in the Act, have elapsed, has any forfeiture been declared. 

 Redemption privileges are accorded all delinquents who pay up within a 

 period of twelve months after date of forfeiture. 



