FUR-FARMING LEGISLATION 169 



creased valuation according to such certificate unless the rancher, 

 owner, or part owner proves to the satisfaction of the Court, that the 

 actual value of such increase is of a less amount, in which case judg- 

 ment shall be given for the actual amount payable. 



18. All taxes imposed under this Act may be sued for and recovered 

 in the name of the Provincial Treasurer and suit therefor may be brought, 

 either in the Supreme Court or in the County Court, and the County 

 Court shall have jurisdiction, notwithstanding that the amount of the 

 taxes claimed or payable exceeds One hundred and fifty dollars. 



19. The rancher shall be liable to pay all taxes upon all foxes in 

 his ranch or in his possession or custody upon which taxes are made 

 payable by this Act whether such foxes are owned by such rancher or 

 not, and in the event of the rancher paying taxes upon any foxes not 

 owned by him, he shall have a lien upon such foxes as against the owner 

 or owners thereof for the amount so paid. 



20. Every part owner of any fox or foxes shall be liable to pay the 

 whole of the taxes in respect of such fox or foxes in which he is a part 

 owner and any one or more of such part owners may be sued for the whole 

 of such taxes without joining the other or others of such part owners. 

 In the event of any part owner paying the taxes upon any fox or foxes 

 in which he is a part owner he shall have a lien therefor upon such fox 

 or foxes for the proportion of such taxes payable by his co-owners and 

 shall also have the right to sue such co-owners for the proportion of 

 taxes payable by them. 



21. Proceedmgs for the recovery of the taxes imposed by this Act 

 may be brought against the rancher alone or may be brought against 

 him and any owner or any one or more of the joint owners of any 

 foxes upon which taxes are payable. 



22. Under any execution which may be issued upon any judgment 

 recovered against any rancher, for taxes under this Act, the sheriff or 

 officer enforcing such execution may, in addition to any other property 

 of such rancher liable to be taken under such execution, seize and sell, 

 any fox or foxes in such rancher's possession or custody whether the 

 property of such rancher or not. 



(2) In case the rancher pays any tax payable in pursuance of this 

 Act upon any fox or foxes in which he has no interest as owner or part 

 owner or if the rancher's property is sold under execution for taxes upon 

 such fox or foxes the rancher shall be entitled to recover from the owner 

 or owners of such fox or foxes, the amount or the proportionate part 

 or parts of such taxes and costs as were payable by them. 



23. Under any execution which may be issued upon any judgment 

 recovered against any joint owner or part owner of any foxes, for taxes 

 payable by him under this Act, the sheriff or officer enforcing such 



