person failing to pay such tax or deliver such list, or stating anything falsely therein, or in lieu thereof shall be liable to imprisonment for a period not exceeding one calendar month. Act 1881, see. Z. Notwithstanding anything contained in any Act to the contrary, any Collector of School Taxes may, by himself or his agent, demand from any person liable to pay School Tax the production of his receipt for School Tax, and in case of the neglect or refusal of any such person to produce, when demanded by the Collector, a School Tax receipt lawfully issued to him, the Collector may, by himself or his Agent, levy the amount of the School Tux, with costs, by distress of the goods and chattels of such person, or of any goods and chattels in his possession wherever the same may be found within the Province, or of any goods or chattels found on the promises the property of or in the possession of any other occupant of the premises, and the costs chargeable shall be those payable as between landlord and tenant. Act 1879, sec. 3. All Acts heretofore done, and powers exercised by, and proceedings bona fide taken for the collection or enforcing payment of School Tax, by any person duly authorized and empowered to collect or enforce payment of such tax, shall be deemed and taken to have been legally done, taken and exercised. Act 1S79, see. 4. Tho person authorized to issue School Tax receipts or Free Minor's certificates, shall insert the name in full of the person to whom such receipt or certificate is issued, and the place whore issued. Act 1876, see. 8. Provided that this Act shall not be construed to apply to, not shall the tax be collected from, a clergyman of any denomination. Assessment Amending Act, 18*0, sec. 6. Tbe person liable to pay the (axes imposed by this Act, and by the " School Tax Act, 1876," shall be personally liable for the amount thereof, and all -lands of such person situate within the Province shall also be liable therefor, and such taxes shall be a charge on such lands, having preference over any claim, lien, privilege, or encumbrance of any party, except the Crown, and shall not require registration to preserve it. Act 1881, sec. 4. This Act shall be read and construed with the " School Tax Act, 1876," and such Act amending the same as are not hereby repealed, and may be cited as the "School Tax Acts Amendment Act, 1881."

BC Archives GR-0419 BRITISH COLUMBIA. ATTORNEY GENERAL. Box 19 File 1880/20 Attorney General documents.