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JanvaRY 27 m--,'. « AHKSSSGHHHGGGGGG Te l ienss tsre esntc in ancinw tion 47 of the old act. Explanation | for Section 23, as given in the bill, states, "The purpose of this amend-- ment is that the law enforced at the date of death shall be the law * ON Ol-D ESTATES which applies to the collection of unpaid duty, interest and penalities in old estates." . In Section 23, it is believed by law officers of the Crown, are re-- visions which will enable the Trea-- sury Department to collect dues | from old estates according to the | en 1937 election pledges of Premier| Amendments Presented _ Herbun. to Succession Duties . A®%* To® Cautious. "In the 1939 act the entire body Act by GOI'dOl'l COflOflf of succession duty laws of the Prov--| wanmmmemmememme memmme mm | ince was reviewed and mnsolidatodi DEBATE IS H l NT E D | in that act," Mr. Conant told lhe, * t HMouse. "In so doing, an attempt cmememmmnmme mss mmmmms |_ was made to remedy possible de--| Amendments to the Succession | fects in previous legislation. I wouldl s k point out, however, that those pos--| Duties Act of 1939, necessary be--| sipte defects were not matters of | cause of "practical difficulties in || judicial interpretation. As a mat-E the Treasury Department in the col-- | tor of fact, since the first Succes-- | lection of duty, interest and Pcn-l ::?,':,q:',::' :'\:\tm}v?;,pfia:ss ;Eml(S]S')'zl' i'llltt're:du'::::! ')Oestt't::dal:'m't:?trfik "5:: interpretation on the constitutional P yhe % aspects of the succession duty laws tcario %wsmme by Hon. Gordon |nl' this Province. So that in revis-- onant. & y 'Poer % 4 ing and consolidating the succes-- bil'{heu \\dgs no d"".'"'o" on ll&c ' slon duty laws in the act of 1939 « according to agreement made the possible defects which were earlier in the week when Conserva-- remedied were purely matters of tive Leader Drew advised Premier opinion by depm'tméntal officials Hepburn he would be unable to sit and counsel, and were not the result in the House _Friday. The Govern-- of judicial determination. "?em' by special arrangement, pro-- "The act of 1939 is perhaps too vided each '"'-"."b" with a prm.ted cautious in that respect, certainly copy of the bill for study during from the standpoint of the practical the week--end recess. s problem of collecting revenue for Only hint of almost certain h."" the Province. In the final resuit § ed argument, such as characterized in;is Government intends to collect s the passage of the bill at the special revenues which are justly due to Successton' Duties and war emer-- the Province and which the Prov. gency session of last September, was ince undoubtedly needs. The pres-- given when Leopold Macaulay, Act-- ent bill reconciles the practical ap-- ing Conservative Leader, dryly plication of the law with our con-- asked : W.xll the Minister '-","- Co-- stitutional limitations so far as that nant} indicate important points---- can be attained. This bill applies if any? j s the law in effect at the date ol Mr. Conant advised that the prin-- | geath as to liability for duty, rates ciple of the bill was not altered by ; duty, exemptions and other such | the proposcd amendments. "The | matters without attempting to deal | main purpose or effect of the bill wi;tn the validity of such laws." l might be briefly described as mak-- % ing applicable the laws in force at| Admits No Defects. | the date of death in delermininz'. Mr. Conant said he did not want | the amount of unpaid duty, interest, || 14 give the impression that defects | and penalties which should have in any of the old legislation were* been paid." !| admitted or conceded. Best indica-- The chief amendment, according ; tion that it was not defective, he to a comparison of the bill, with the! said, lay in the fact that for over September measure, is found in | forty years, the respective Govern-- Section 23, which would repeal Sec--| ments of the day collected many millions of dollars under that legis-- lation. "The achievement of this Government demonstrates in actual results that there were many more | § millions that should have been col-- lected to the extent of about %25,-- 000,000, We now take the position | ' ' s that the legislation which made pos-- | sible the collection of many million | ; | in 1892--1934, and under which this Government has already collected a very large amount, should be su(fi-I cient to enable this Government to collect further substantial amounts which should have been paid under the legislation in force during those * years."