DEPARTMENT OF LANDS AND FORESTS FOR 1929 11 



and negotiations with township municipal officials, has caused substantial 

 numbers to meet the requirements and secure patents. Where satisfactory 

 evidence is submitted showing occupation, improvements and no adverse claim, 

 and the case has been long standing, consideration for a fair reduction of the 

 amounts owing, as provided in the Act, will be given. 



Clergy Sales 



On former sales under the heading the sum of $3,200.60 was collected as 

 against $455.95 for the previous fiscal year. 



Common School Lands 



Collections from this source accounted for $3,650.88, nearly four times 

 that received last year. 



University Sales 



Some 314.25 acres were sold and on these and previous sales the sum of 

 $543.75 was received. 



Grammar School Lands 

 Arrears on these sales to the extent of $945.17 were collected. 



Crown Lands 



For settlement, tourist, townsite and other purposes the total area sold 

 and leased comprised 89,529.54 acres, for which $137,245.47 was received. 

 In addition the sum of $233,171.29 was collected in former sales and leases. 

 For details covering the last five headings see Appendix 3. 



Provincial Land Tax Act 



Revenue derived from this source amounted to $127,580.59, a sum some- 

 what less than for the fiscal year ending Oct. 31, 1928. The revenue during 

 the year 1928 included certain arrears carried forward from the first year of 

 operation. Last year's report indicated limited opposition to this tax, which 

 was not unanticipated, but it came largely from small holders and owners of 

 farm and town lots, many of whom did not realize that bona-fide settlers were 

 exempt from taxation, and that satisfying the Department in this regard was 

 all that was required. Because of doubts entertained by those the Act intended 

 to exempt and complaints that in the operation of the Act payments were made 

 through error the question of removing cause for complaints by amending the 

 Act is worthy of consideration. 



The tax is applicable only to property in unorganized districts and special 

 provision is made to apply to owners who may be situate in school sections and 

 assessable for school purposes. The general principle of taxing property, 

 otherwise free of such, in unorganized territory for the purposes of assisting 

 in partly defraying expenditures for benefits received, such as highways and 

 other developments, does not seem unjust and this Act aims to meet such a 

 situation. Since the Act came into force in 1927 the sum of $361,221.10 has 

 been received, while the total cost of organizing and of administering the special 

 branch has been nine per cent, of the revenue. 



