STATE CHILDREN. 12° GEO. V., No. XIV. No. 14 of 1921. AN ACT to amend the State Children Act, 1907-1919. [Assented to 15th November, 1921.] BE Excellent Short title. No execution or detention in default E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows: 1. This Act may be cited as the State Children Act Amendment Act, 1921. 2. Notwithstanding anything contained in sections one of payment of fine. hundred and fifty-five, one hundred and fifty-nine, and one hundred and sixty-seven of the Justices Act, 1902-1920, or in section twenty-eight a of the State Children Act, 19071919, it shall not be obligatory upon the justices sitting as a Children Court to issue any warrant of execution or to impose any alternative of detention in default of payment of a fine by any child. Amendment of Amendment of 3. Section ten of the State Children Act, 1907-1919, is amended by adding the following proviso at the end of the section, namely Provided that when any recommendation has been made by the Court, such recommendation shall not be departed from without the consent of the Minister. 4. Section eighteen of the State Children Act, 1907-1919, is amended by deleting the proviso in subclause three. 5. Sections fifty-nine and sixty of the State Children Act, Sections 59 and 60. 1907-1919, are amended by the deletion of the word "State" wherever it occurs before the word "child" therein. Section 60. 6. Section sixty of the State Children Act, 1907-1919, is Amendment of amended by inserting in subsection two thereof after the word "Act" the words "relating to a State child." 7. The powers conferred upon justices in regard to ad- Admission to bail. mission to bail may be exercised in the case of children by the Secretary of the State Children Department, or by the Clerk of the Children Court, or by the officer in charge of any Government detention house. Section 19. 8. Section nineteen of the State Children Act, 1907-1919, Amendment of is hereby amended by the addition to paragraph (b) of the words "and section two of the Public Education Act Amendment Act, 1907," and by striking out in paragraph (c) the words "the Bastardy Laws Act, 1875," and substituting the words "Part V. and section one hundred and fifteen and one hundred and sixteen of this Act." of Section 46. 9. Sections forty-six and forty-seven of the State Chil- Amendment dren Act, 1907-1919, are hereby amended by the deletion of the word "eighteen" and the substitution therefor of the word "twenty-one." 10. A section is added to Part VII. of the State Children Power for secretary Act, 1907-1919, as follows: 95b. (1.) The secretary or any officer authorised in this behalf by the secretary may at all reasonable hours of the day or night enter any theatre, place of amusement, shop, factory, warehouse, or other place in which children are employed, or are reasonably supposed by him to be employed, and may make all such investigations and inquiries relative to such children as he shall consider advisable. (2.) No person shall resist or obstruct such secretary or officer in the exercise of any power under this section, and any person to whom such secretary or officer shall put any question pursuant to this section shall forthwith. answer such question truthfully to the best of his knowledge, information, and belief. Penalty: Ten pounds. or authorised officer to enter places of amusement. lishing conviction. 11. Whenever any child who has been committed to the Penalty for pubcare of the State or who has been committed to an institution or who has been convicted under this Act attains the age of Amendment of eighteen years, the fact of such committal or conviction shall not be maliciously disclosed to any person or admitted as evidence in any court of law. 12. Penalty: One hundred pounds. The First Schedule of the State Children Act, 19071919, is hereby amended by the insertion therein of a reference to an Act as follows: Date. 39 Vic. No. 8 Short Title. Extent of Repeal. The Bastardy Laws Act, The whole. Consolidation. 13. The State Children Act, 1907-1919, and this Act may be cited together as the State Children Act, 1907-1921, and all copies of the State Children Act, 1907-1919, hereafter printed by the Government Printer shall be printed as altered by this Act under the supervision of the Clerk of Parliaments, and the amendments made by this Act shall be noted in the margin. In any such reprint the short title shall be altered to the State Children Act, 1907-1921, and the sections thereof shall be renumbered in consecutive order. Sections seven, eight, nine, and eleven of the State Children Act Amendment Act, 1919, being placed following consecutively upon section twenty-two of the State Children Act, 1907-1919. LAND TAX AND INCOME TAX. 12° GEO. V., No. XV. No. 15 of 1921. AN ACT to impose a Land Tax and an Income Tax. MOST GRACIOUS SOVEREIGN. [Assented to 15th November, 1921.] E, Your Majesty's most dutiful and loyal subjects, Preamble. the Legislative Assembly of Western Australia in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the duties hereinafter mentioned, and do therefore most humbly beseech Your Majesty that it may be enacted: And be it therefore enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows: 1. This Act may be cited as the Land Tax and Income Tax Short title. Act, 1921. tax and income ending 30th 2. For the year ending the thirtieth day of June, One Grant of land thousand nine hundred and twenty-two, there shall be charged, tax for the year levied, collected, and paid for the use of His Majesty, under June, 1922. and subject to the Land and Income Tax Assessment Act, 1907, the Land and Income Tax Assessment Act Amendment Act, 1917, and the Land and Income Tax Assessment Act Amendment Act, 1918, and in manner therein prescribed(1) A land tax at the rate of one penny for every pound sterling of the unimproved value, as assessed by or under the said Acts, of all land chargeable with such tax: Provided that the tax payable in respect of a (i) of a sum equal to twenty times the amount of 1 Rate of Income Minimum amount payable. Credit for payments under Dividend Duties Act, 1902. (ii) if the lessee has applied for a new lease under subsection four of section thirty of the Land Act Amendment Act, 1917, and such application has been approved, or if the lessee has, under the provisions of the Land Act Amendment Act, 1918, paid double rent in respect of his holding, of a sum equal to twenty times the amount of the annual rent payable or paid by the lessee; and (2) An income tax on the income chargeable of all taxpayers at the rates prescribed by section three of this Act. 3. (1.) When the whole of the income chargeable of a taxpayer does not exceed £7,766, the rate of tax per pound sterling shall be 2.006 pence where the income chargeable is £101 sterling, and shall increase uniformly with each increase of one pound sterling of the income chargeable by 006 of one penny. Such rate of tax may be caluculated from the following formula:- Rrate of tax in pence per pound sterling. I= income chargeable in pounds sterling. When the whole of the income chargeable of a taxpayer exceeds £7,766, the rate of tax for every pound sterling thereof shall be forty-eight pence. (2.) Where the income chargeable from all sources of a taxpayer who is married or has a dependant amounts to £157 and no more, the tax payable by him shall not exceed ten shillings. 4. The minimum amount payable by any taxpayer for land tax or income tax shall be two shillings and sixpence. 5. Notwithstanding anything contained in the Land and Income Tax Assessment Act, 1907, to the contrary (1.) If the income chargeable of any person, together with income received by him in respect of the dividends of a company subject to duty under the Dividend Duties Act, 1902, amounts during the year ending the 30th day of June, 1921, to such a sum as if it were all income chargeable would |