Discharged Soldiers' Settlement Acts Amendment Act of 1926 (17 Geo v No. 31) (Qld)

1~ 616 LAND, CROWN. . Discharged Soldiers' Settlement, Etc., Act. 17 GEO. V. No. 31, 17 Geo. V. An Act to Afford Relief to Discharged Soldiers No. 31. THE who have 0 btained advances under "Th e DISCHARGFD SOI.DIEltS' Discharged Soldiers' Settlement Acts, 1917 SETTLEMENT ACTS to 1920" and who have been unable wholly AMENDMENT ACT OF 192fj. to meet their engagements, and also to Amend the said Acts in certain particulars. [ASSENTED TO 29TH NOVEMBER, 1926.J B E it enacted by the King's Most Excellent Majesty, _ by and with the advice a:Q.d consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by'the authority of the same, as follows : - a S n h d ort title 1 ... • This Act may be cited as "T ' he Discharged construction Soldiers' Settlement Acts Amendment Act of 1926" and of Act. shall be read as one with "The Discharged Soldiers' Settlement Act of 1917"* as amended by subsequent legislation, which Act as so amended is herein referred to as the Principal Act. The Principal Act as so amended and this Act may collectively be cited as " The Discharged Soldiers' Settlement Acts, 1917 to 1926." Relief tin f 2. The following provisions shall be applicable to srepsepceical 0 speC • laI advances. to d I ' SC h. argedIsod'lers pursuant to t he ~ dv:: esforprovisions of subsection ten of section eight of the s or rms. Principal Act or pursuant to the earlier enactment which was superseded by the said subsection or pursuant to arrangements which were ratified by Parliament, whether by section fourteen of "The Discharged Soldiers' Settlement Act Amendment Act of 1920"t or by section thirty-eight of "The Land Acts Amendment Act of 1922,":1: which advances were approved not later than the thirty-first day of December, one thousand nine hundred and twenty-four, and to the amounts of such approved advances which were actually made not later than the thirtieth day of June, one thousg,nd nine hundred and twenty-five:- (1.) Except as expressly provided in subsection two of this section, the amount of all capital moneys in respect of every special advance as aforesaid to any * 7 Geo. V. No. 32, supra, page 9453. t 10 Geo. V. No. 21, supra, page 9195. t 13 Geo V. No. 34, supra, page 10096.

LAND, CROWN. 11617 1926. Discharged Soldiers' Settlement, Etc., Act. discharged soldier outstanding on the thirtieth day of June, one thousand nine hundred and twenty-five, exclusive of any interest accrued thereon and then unpaid, shall (after allowing any reduction if made by the Minister under the next succeeding section of this Act) be added to and become part of the capital amount of the existing advance for the term of forty years to such discharged soldier. (2.) All capital moneys in respect of a special advance as aforesaid to any discharged soldier in the Atherton soldiers' settlement outstanding on the thirty-first day of December, one thousand nine hundred and twenty-four, which was made for all or any of the following purposes, namely seeds, fertiliser, lime, planting, cultivating, harvesting, shall be repaid by the borrower, with interest at the rate prescribed for the time being on the said amount or on so much thereof as from time to time remains outstanding, in three years from the first day of January, one thousand nine hundred and twenty-five, by instalments payable on the thirtieth day of June and the thirty-first day Qf December in each of such years, so that the total amount so outstanding with interest shall become wholly repaid on the thirty-first day of December, one thousand nine hundred and twenty-seven. (3.) Except as next hereinafter expressly provided, all interest accrued due on or before the thirty-first dav of December, one thousand nine hundred and tw~ nty- four, and unpaid on the thirty-first day of January, one thousand nine hundred and twenty-five, in respect of every special advance as aforesaid to any discharged soldier shall be written . off and forgiven so that no further liability to pay the amount of such interest shall remain: Provided that the relief afforded by this subsection shall not be extended to any borrower in the Maria Creek soldiers' settlement. 3. (1.) In any case where any officers or officer Relief ?y dheapvue teodr inhatsh, aat fbteerhaslfucbhy m. th. qeuiMryi, nisrteecromtommenadkeed intoqutihrye a c red a d p v' , l altnc a tcl l e O . n of Minister that relief should be extended to a discharged soldier who has obtained an advance by reducing the capital sum of such advance, the Minister may afford the relief so recommended wholly or in part and as from such date (whether before or after the date of the passing of

11618 LAND, CROWN. Discharged Soldiers' Settlement, Etc., Act. 17 GEO. V. No. 31, this Act) as he thinks proper under the circumstances, and he may accordingly reduce the aforesaid capital sum, and thereupon the amount of the capital money of such advance as so reduced shall be and be deemed to be the amount of such advance outstanding as from the date so fixed by the Minister and the borrower to whom such relief has been extended shall be under no liability to repay the sum by which the said capital amount ha,s been reduced. Ratificati.on (2.) All reductions in the outstanding capital sum aolfrereadduyctIOns of moneys made by the Minister before the date of made. the pa.ssing of this Act, which he would have been empowered to make under the last preceding subsection if this Act had then been passed, shall be as valid and effectual for all purposes as if such reductions had been made by him pursuant to the provisions of the last preceding subsection, and all such reductions are hereby ratified and confirmed. (3.) Every reduction of capital sum made or ratified and confirmed under the foregoing provisions of this section shall be evidenced by a certi.ficate under the hand of the Minister or of the Under Secretary of the Department of Public Lands, and the production of the certificate purporting to be signed as aforesaid shall be conclusive evidence of the contents thereof. Re. li~ f by 4. (1.) The following provisions shall be applicable :~ :! t ~ ! ~ f with respect to the interest due and accruing due by postpone. discharged soldiers upon advances other than the ~ ~ :! ~ ! special advances mentioned in section two of this payments. Act:- (a) In favour of borrowers other than those mentioned in paragraphs (b), (c), (d), and (e), hereof, all interest accrued due on or before the thirty-first day of December, one thousand nine hundred and twenty-four, and unpaid on the thirty-first day of January, one thousand nine hundred and twenty-five, shall be written off and fo.rgiven so that no further liability to pay the amount of such interest shall remain, and future interest on the respective 'advances shall begin to accrue and be deemed to have accrue=! as from the first day of January, one thousa.nd nine hundred and twenty-five.

LAND, CROWN. 1926. Discharged Soldiet~ s' Settlement, Etc., Act. (b) In favour of borrowers in the Bald Hills. Enoggera, Highlands, Mount Gravatt, and Mount Hutton soldiers' settlements al1 interest accrued due and unpaid on the thirty-first day of December, one thousanq, nine hundred and twenty-five, shall be written off and forgiven so that no further liability to pay the amount of such interest shall remain, and interest on the respective advances shall begin to accrue as from the first day of January, one thousand nine hundred and twenty-six; (c) In favour of borrowers in the Beerburrum soldiers' settlement, all interest accrued due and unpaid on the thirty-first day of December, one thousand nine hundred and twenty-seven (whether the same accrued due before or after or partly before and partly after the date of the passing of this Act .and whether the same is in respect of the original advance before the last-mentioned date or any instalment thereof or any new advance made ~fter 'that date), shall be written off and forgiven so that no further liability to pay the amount of such interest shall remain, and interest on the respective advances shall begin to accrue as from the first day of January, one thousand nine hundred and twenty-eight; (d) In favour ·of each borrower in the Stanthorpe soldiers' settlement, all interest accrued due. and unpaid ,on the thirtieth day of .June or thirty-first day of December, as the case may be, next ensuing after the expiration of a period of five years from the planting of the first fruit trees by or on behalf of him or his predecessor, being a borrower under the Principal Act (whether the same accrued due before or after or partly before and partly after the date of the passing of this Act and whether the sam& is in respect of the original advance before the last-mentioned date or any instalment thereof or any new advance made after that date) shall be written off and forgiven so that no further liability to 11619

11620 LAND, CROWN. Dischal'ged Soldiers' SetUement, Etc., Act. 17 GEO. V. No. 31, pay the amount of such interest shall remain, and interest on his advance shall begin to accrue as from the first day of July or the first day of January, as the case may be, next ensuing after the date up to which interest has been written off and forgiven as aforesaid; (e) None of the relief afforded by this section shall be extended to any borrower in the Maria Creek soldiers' settlement. Postpone. (2.) During any time after the date of the passing of ~ : ~ : l~ ents. this Act for which a borrower has been granted relief by the postponement of the accrual of interest under this section on an advance, such borrow~ r shall not be requh'ed to pay any instalment in respect of such advance. Power to 5. In any case where the Minister is satisfied that a ianctceerpest t bv borrower is unable to pay the interest accrued on any instalments. loan at the time when such interest accrued due, the Minister may in his absolute discretion permit the borrower to pay such interest by instalments of such amount and 0 ver such period as the Minister deems fitting; and when any such permission has been granted the borrower shall pay the said interest in the instal- ments and at the times respectively so prescribed by the Minister; and if the borrower makes any default in so doing he shall be deemed to have made default in the payment of money secured by his mortgage. The Minister may in his absolute discretion grant the relief provided by this section with respect to any interest, whether the same has accrued due before the date of the passing of this Act or after that date or partly before and partly after that date. No relief aR 6. Nothing in this Act shall be construed so as to of right. create a right in any individual borro~er to have the .relief provided for in any of the three last preceding sections of this Act extended to him, and the Minister may in his absolute discretion, at any time in any case where he considers that such relief or any part of such relief should not under the special circumstances be extended to any individual borrower, either except such borrower wholly from the provisions of the said sections or extend in his favour only so much of such provisionEr as the Minister thinks proper.

LAND, CROWN. 11621 1926. Discharged Soldiers' Settlement, Etc., Act. 7. In every case in which relief has been granted to Adjustments a borrower under the provi~ ions of this Act, .the Minister ~ ~ ~ c~ ~ ift shall cause to be made the necessary adJustments of yearly account as between the Crown and the borrower, and instalments. the amount of the half-yearly instalments shall be adjusted so that the total amount of the advance computed in accordance with the provisions of the Principal Act as modified by this Act with interest (as and when payable) shall be repaid by the borrower within the unexpired period of the term of forty years being the term of the advance. 8. In every case where the relief or any part of Constru? ~ iOii the relief pro-vided by this Act has been extended to of securIties. any borrower, every instrument of security given and whensoever given by such borrower as and by way of security (whether the principal security or collateral thereto) for the advance shall be read and construed as if the provisions of this Act to the extent to which relief has been granted thereunder to him were inserted in each of the said securities as part of the terms and conditions thereof, and the parties thereto shall be bound accordingly. 9. The provisions of the first paragraph of sub- Provisions section two of section 5A of the Principal Act, beginning ~ ~ ~ ~ rton with the word "During" and ending with. the word Soldiers' "'agriculture," shall not apply to Perpetual Lease Selec- Settlement. tions on the land in the parish of Barron resumed for soldier settlement purposes and known as the Atherton Soldiers' Settlement, but in lieu thereof the following provisions shall apply to such selections:- (a) With regard to selections existing at the date of the passing of this Act- (1) The period of time commencing on the quarter day next ensuing after the issue of the license to occupy and ending on the thirty-first day of March, one thousand nine hundred and forty, shall for the purposes of this section be divided into three periods as follows:- The first pe~ 10d shall be deemed to have commenced on the quarter day next ensuing after the issue of the license to occupy and to have ended on the thirty-first day of March, one thousand nine hundred and . twenty-six.

.11622 LAND, CROWN. Discharged Soldiers' Settlement, Etc., Act. 17 GEO. V. No. 31, - - - - - - ---- ._---------------- The second period shall be of the duration of seven years and shall be deemed to have commenced on the first day of April, one thousand nine hundred and twenty-six, and shall end on the thirty-first day of March, one thousand nine hundred and thirty- three. The third period shall be of the duration of seven years and shall commence on the first day of April, one thousand nine hundred and thirty-three, and end on the thirty-first day of March, one thousand nine hundred and forty. (2) During the said first period and during the said second period the annual rent reserved shall be a sum equal to one pound per cenium of the notified capital value of the land, in- clusive of the sum (if any) paid by the Crown on the acquirement of the land in respect of the clearing of the land in order to render it fit for agriculture. During the said third period the annual rent reserved shall be a sum equal to two pounds per centum of the notified capital value of the land, inclusive of the sum (if any) paid by the Crown for clearing as before mentioned. (3) Payments of rent made by selectors prior to the date of the passing of this Act shall be adjusted accordingly in the registers of the Department of Public Lands. All such pay- ments shall be credited as rent on the selec- tions so far as they will go, and no selector shall by reason of these provisions be entitled to refund of any moneys paid. If, however, after the necessary adjustment (if any) has been made the rent o£ any selection has not been paid to the thirty-first day of December, one thousand nine hundred and twenty-six, the selector thereof shall on or before the thirty-first day of March, one thousand nine hundred and twenty-seven, pay all moneys payable as rent on the selection to the thirty- first day of December, one thousand nine hundred and twenty-six, and no penalty shall be charged .if such moneys are paid on or

LAND, CROWN. 1926. Discharged Soldiers' Settlement, Etc., Act. before the said thirty-first day of March, one thousand nine hundred and twentv-seven. If, however, such payment is not made on or before the lastmentioned date, the selection shall be liable to forfeiture at the option of the Minister: Provided that the Minister may grant such extension of time for such payment as in his discretion is fitting, but in the event of any such extension of time being granted the selector shall pay penalty equal to interest on the overdue amount at the rate of ten percentum per annum from the first day of April, one thousand nine hundred and twenty- seven. (4) Every instrument of lease of any selection to which the foregoing provisions of this sub- section (a) are applicable shall be read and construed as if. the said provisions were expressly inserted in the said instrument. (b) With regard to land open for selection and selections selected after the date of the passing of this Act- (1) The land may be notified to be opened for Perpetual Lease Selection to which the pro- visions of section 5A of the Principal Act as modified by the next succeeding paragraphs two and three of this subsection (b) shall be applicable. (2) The first fourteen years of the lease shall be divided into two periods each of the duration of seven years. (3) During the said first period of seven years the annual rent reserved shall be a sum equal to one pound per centum of the notified capital value of the land, inclusive of the sum (if any) paid by the Crown on the acquirement of the land in respect of the clearirilg of the land in order to render it fit for agriculture. During the said second period of seven years the annual rent reserved shall be a sum equal to two pounds per centum of the notified capital value of the land, inclusive of the sum (if any) paid by the Crown in respect of clearing as before mentioned. p 11623

11624 LAND, CROWN. Discharged Soldiers' Settlement, Etc., Act. 17 GEO. V. No. 31, Increase in 10. In any case where in the opinion of the Minister aserleeactoifon. it is desirable that the holding of a selector (being a discharged soldier or his successor in interest), whether such holding is held under the provisions of the Principal Act or any other Act relating to the occupation and leasing of Crown land, should be increased in area, the Minister may, notwithstanding anything in this or any other Act contained, increase the area of such holding by adding to the holding such area or areas of any vacant Crown land (whether such land is Crown land resumed for the purpose of soldiers' settlement or any other closer settlement purpose or not) as the Minister deems fitting, and may fix the capital value of such additional land at such amount as he considers equitable. For the purpose of any such addition in area it shall not be necessary for the selector to surrender his selection, but the Minister shall have power to make all necessary adjustments consequent upon such addition and may accordingly amend or endorse any instrument of lease of a selection issued previous to such addition: Provided that in every case where there are on such added land any improvements which have been effected by any previous selector out of moneys advanced under any of the provisions of the Principal Act, the Minister shall cause such improvements to be valued, and upon the acceptance by the selector of the holding of the amount of the valuation, such amount shall be added to and become part of the principal of the loan (if any) which that selector has from the Minister in respect of the holding, and the principal sums secured by the mortgage (if any) which that selector has executed in favour of the Minister in respect of such loan shall include the amount so added and operate as security over the whole of the holding as so added to. If, however, that selector has no loan from the Minister in respect of the holding, he shall pay the amount of such valuation to the Minister within twenty-one days of demand, but in lieu of requiring that selector to pay the amount within the prescribed time the Minister may, jf that selector so desires, agree to deem the amount to be an advance to the selector under the provisions of the Principal Act, and that selector shall in that case execute a,ny securities for the amount which the Minister may require. If that selector fails to pay the amount within the prescribed time or faiL<, or refuses to execute the

LAND, CROWN. 11625 1926. Discharged Soldiers' SetUement, Etc., Act. required securities within such time as the Minister may allow, as the case may be, the addition of the area to ",the holding shall be canceHed, and that selector shall have no right or interest in the added area. * 11. (1.) In section 7B of the Principal Act, all words Amendment in the paragraph beginning with the word" Whereupon" of s. 7B. and ending with the word "proper" are repealed and the following provision is inserted in lieu thereof : - "Whereupon all such surplus lands shall become Crown land within the meaning and for the purposes of the Principal Act, and notwithstanding this provision and anything contained in any other Act may be made available to be held under license or leased or selected under any tenure under the Principal Act or under the Closer Settlement Acts as may be deemed proper and on such terms as to rent and otherwise as the Minister may deem proper: Provided that the Governor in Council may by notification in the Gazette set ap.:c,rt any area of such su:"plus lands to be used for the purposes of "The Workers' Homes Act of 1919 "t and any amendment thereof, and thereupon such land shall become and be available for the purposes of that Act. But where any area of surplus lands so set apart comprises land which theretofore had been resumed under any Act for the purposes of closor settlement, the value of such land as determined by the Minister shall be paid to the Minister out of any funds available for the purposes of "1. he Workers' Homes Act of 1919"t or any amendment thereof. In any case where a discharged soldier is the selector of any land opened for selection under such provisions and the land selected by him is so situated with respect to any other selection or selectipns held by him that the condition of personal residence (if any) to which his selections are subject is capable of being performed in the manner prescribed by section 70 of this Act, such discharged soldier shall be entitled to perform the condition of personal residence with respect to all his holdings vyhich are subject to that condition in the manner prescribed by the said section 70." * 7 Geo. V. No. 32, 8upra, page 9453. t 10 Geo. V. No. 7, supra, page 10415.

11626 LAND, CROWN. Discharged Soldiers' Settlement, Etc., Act. 17 GEO. V. No. 31, (2.) The foregoing amendment of section 7B of the Principal Act shall have effect as from the first day of July, one thousand nine hundred and twenty-six, and any opening of land made since that date in accordance. with the provisions of the said section 7B as hereby amended shall be valid for all purposes, and any lease or license or notice of approval issued under such provisions since that date shall be as valid and effectual as if such lease or license or notice had been issued subsequent to the passing of this Act. Amendment. ] 2. (1.) In the first paragraph of section 9E of the of S. 9E. Principal Act, * after the words "sell to any person" the words "otherwise qualified" are inserted. (2.) The following subsections are added to the said section, and the said section as heretofore enact·ed (inclusive of the amendment last hereinbefore made) shall become subsection one thereof:- "(2.) In any case where a discharged sold'er who is the lessee of two or more holdings, any of which is or are subject to the condition of personal residence, and who is performing that condition on anyone of them in accordance with the provis'ons of section 70 of this Act, desires to transfer his holdings, his application shall, unless the Minister under the circumstances of the case otherwise permits, be for permission to transfer all the holdings aforesaid of which he IS the lessee at one and the same time; and if such permission is obtained by him he shall in terms of such permission transfer all such holdings as aforesaid at one and the same time to one and the same transferee: Provided always that if the Minister is sat:sfied that special circumstances ex'st which render it desirable that such lessee should be permitted to transfer his holdings or any of them otherwise than strictly in accordance with t,he foregoing provision, the Min5ster may permit such lessee to apply so to do and may grant such application when made. Thereupon the lessee shall, in accordance with the permission so granted, transfer the holding or holdings, as the case may be, to which the permission relates, to the transferee or respective transferees named in the permission. If any such lessee as aforesaid transfers or enters into any agreement to transfer all or any of his holdings as aforesaid without having first obtained permission as * 7 Geo. V. No. 32, 8upra, page 9453.

LAND, CROWN. 1926. Discharged Soldiers' Settlement, Etc., Act. aforesa~ d so to do (or having obtained such permission contrary in any way to the terms of such permission or this section), then such transfer or agreement shall be void and of no effect, and in addition all the s~ ,id holdings of such lessee 8JS aforesaid in respect of which the condition of personal residence is be:ng complied with by him under the provisions of section 7c of this Act sh<111 become table to be forfeited, and the Minister in his absolute discretion and "\vithout any further notice or process whatsoever may declare the leases of all such ho~ dings to be forfeited, and the same shall be forfeited accordingly. Upon the transfer of the said holdings or one or more of them, as the case may be, in accordance with the permission as hereinbefore mentioned, the condition of personal residence with respect to the hold,ing or hoUings so transferred shall be performed by the transferee or the respective transferees thereof. If all the holdings are transferred at one and the same time to one and the same transferee the provisions of section 7c of this Act with respect to the condition of personal residence shall be applicabJe to the transferee. If one or more but not all of the holdings is or are transferred to one and the same transferee, and such transferee IS already the lessee of a holding or holdings so situated with respect to the holding or holdings so transferred, that the condition of personal residence may be performed by res:dence of the lessee on anyone of them in accordance with the provisions of the said section 7c, then the said provisions shall apply to such transferee. If two or more of such holdings are so transferred, and any of tLem is or are subject to the condition of personal residence, then the residence of the transferee on any one of them shall be equivalent to the residt'nce of the lessee upon each of the holdings wh:ch is subject to that condition. In all other cases each transferee of the holding transferred to him in accordance with such permission shall perform the condition of personal rLsidmcJ (if such cond' t~ on is imposed) by residence upon the holding so transferred. (8.) In any case where any person, whether a dis- charged soldier or not, has, as the result of a sale 01' disposal of any h,olding under the powers conferred by this section, become the holder of such holding, such person may, upon obtaining the permission of the Minister in that behalf, transfer the holding to any 11627

11628 LAND, CROWN. Discharged Soldiers' Settlement, Etc., Act. 17 GEO. v. No. 31,1926. person otherwise qualified, although such person is not a discharged soldier and although any time limited by this Act within which any discharged soldier is not permitted to dispose of his holding has not elapsed. (4.) If for any reason the lessee of any holding (whether the original selector or any successor in interest) who applies for permission to transfer his holding is or will be unable to transfer the same unless permission also be granted for a mortgage of the same either to himself or to some other person or a corporation or joint stock company for securing the purchase money or part thereof, the applicant may simultaneously with his appli- cation for permission to sell or transfer, or at any time within six months after such permission has been obtained, apply to the Minister on behalf of a known or prospec- tive purchaser for permission that the holding may be mortgaged, and in such event shall furnish to the Minister full particulars, to be verified by the declaration of the applicant, of the terms and conditions of the proposed mortgage; in particular he shall furnish to the Minister particulars of the amount for which the holding is. to be made security, and the rate of interest; and in cases where the purchaser proposes to obtain an advance to enable him to purchase the holding the amount t:> be advanced and the name and address of the person corporation or joint stock company by whom the advance is to be made. The Minister may in his absolute dis- cretion approve of the application or reject it or approve of it with such modifications or subject to such conditions as he thinks proper. No memorandum of mortgage under this section shall have any effect as a security against the holding unless or until the consent of the Minister thereto is evidenced by an endorsement thereon under his hand. (5.) The powers conferred by this section shall be in addition to the provisions contained in subsection (iv.) of section eighty-seven of the Principal Act, and noth::ng in this section shall be construed so as to derogate from the Minister the power in cases where he thinks proper to refer to the Court the matter of the incapacity of a selector and his application to transfer his interest in a selection pursuant to the said subsection four of section eighty-seven of the Principal Act. For that purpose the expression "qualified person" mentioned in the said subsection shall mean any person qualified under the Principal Act, who need not be a discharged soldier: L

LAND, CROWN.-LAND TAX. 17 GEO. V. No. 19, 1926. Land Tax Act Amendment Act. Provided that the certificate of the Court, if made under the said subsection four of section eighty-seven, shall not be construed in any way to render inapplicable the provisions of subsection two of this section, but the samE" shall apply, and the power of the Minister to exercise his discretion under subsection two shall remain and be exercisable by him in any case in which he thinks it proper so to do." (3.) The provisions of subsection four of 'section 9E of the Principal Act as hereby enacted shall be deemed to have been inserted in the said section 9E on the eighteenth day of October, one thousand nine hundred and twenty-two. 1162~ LAND RESUMPTION. See WORKS. LAND TAX. An Act to Amend "The Land Tax Act of 1915" by 17NGo.eo1. 9. v; Extending the Operation of the Super Land THE Tax until the Close of the Financial Year LANADCTTAX ending the 30th day of June, 1927. AMENDMENT ACT OF 1926. [ASSENTED TO 11TH NOVEMBER, 1926.] B E it enacted by the King's Most Excellent Majesty, _ by and with the advice and consent of the Legis- lative Assembly of Queensland in ParHament assembled, and by the authority of the same, as follows : - 1. This Act may be cited as "The Land Tax A ct Short title Amendment Act of 1926," and shall be read as one with ~ : ! truction "The Land Tax Act of 1915"* and its several amend- of Act. ments, herein collectively referred to as the Principal Act. 2. (1.) In section 9A of the Principal Act, the words Amendment "one thousand nine hundred and twenty-six" are of S.DA., repealed and the words "one thousand nine hundred and twenty-seven" are inserted in lieu thereof. (2.) The amendment of the Principal Act hereby made shall be deemed to have been made therein on the twenty-ninth day of June, one thousand mne hundred and twenty-six. * 6 Geo. V. No. 34, supra, page 6951.