170 COMMISSION OF CONSERVATION 



execution may, in addition to any other property of such joint owner or 

 part owner, liable to be taken under such execution, seize and sell any 

 fox or foxes in which such joint or part owner has any share or interest, 



(2) If the property of any part owner is taken and sold under 

 execution pursuant to this Section, such part owner shall be entitled 

 to recover from his co-owners their proportionate part of the taxes so 

 collected together with the proportionate amount of the costs. 



(3) The Provisions of the "Absent Debtor Act" shall apply to the 

 collection of taxes on foxes from all owners or part owners thereof non- 

 resident within this Province. 



24. The Lieutenant Governor in Council, may from time to time, 

 make such regulations not inconsistent with this Act as may be deemed 

 necessary for the following purposes or any of them, that is to say: 



(a) Providing where there is no provision in this Act or no sufficient 

 provision in respect to any matter or thing necessary to give effect to 

 this Act in what manner and form the deficiency shall be supplied. 



(b) For any purpose whether general or to meet particular cases 

 that may be desirable in order to carry out the object and purposes of 

 this Act, or to give effect to anything for which regulations are contem- 

 plated or required by this Act. 



(c) For extending or shortening the time for making any return 

 required by this Act. 



(d) For regulating the amount of tax in particular cases where 

 special circumstances may call for adjustment. 



25. In this Act, unless the context otherwise requhes, the expression 

 "Rancher" means every owner or manager of a fox ranch and every 

 person having in his care, custody or possession any foxes. "Person," 

 "Owner," "Rancher," and "Part Owner" each includes any Company 

 or body corporate. 



26. Any oath required to be taken under this Act may be adminis- 

 tered by the Provincial Treasurer or any of his assistants in the Provincial 

 Treasury, the Collector of taxes under this Act, a Notary Public, or any 

 Commissioner authorized to take affidavits in the Supreme Court in 

 this Province. 



27. In the event of any rancher, owner or part owner of foxes not 

 having paid in any year the tax on the full number of foxes upon which 

 he was liable to pay tax in such year whether receiving any notice in 

 respect to same or not, he shall be liable to pay in any succeeding year, 

 the tax which he has so failed to pay, and such taxes may be sued for 

 in the same manner as if they had become due and payable in such 

 succeeding year. 



