BRITISH COLUMBIA 65

of this local school tax varies with the need of the local trustees. The
Assessor in every case is not bound under the Act to obtain the address of
the owner, but the responsibility of seeing to the payment of assessed
-taxes rests with the owner; that under certain conditions the collector has
the right to either distrain all goods and chattels or sell the land for the
amount due for unpaid taxes. 5

The person liable to pay the taxes imposed by the Tax Act is held
personally liable for the full amount. :

For full particulars about taxes, royalties and duties, reference should
be made to the ‘‘Assessment Act,’’ “Railway Assessment Act,’’ ‘‘Coal
and Coke Tax Act,’ “‘Land Act,” ‘‘Revenue Tax Act,’ “‘Public Schools
Act,’”’ and ‘‘Succession Duty Act.’’ Copies of these Act may be obtained
at a nominal price on application to the King’s Printer, Victoria, B. C.
For fuller information regarding taxes, licenses, etc., application should
te made to any of the Provincial Assessors or to Mr. J. B. McKilligan,
Surveyor of Taxes, Victoria, B. C.

ADVICE TO IMMIGRANTS.

Men with intelligence, industry and energy will find many opportuni-
ties in British Columbia. Employment on the land is nearly always ob-
tainable. Young men without experience but desirous of learning “‘how
to farm” can find positions with opportunity to learn the every-day work
necessary to the cultivation of the land, handling horses and the manage:
ment of live stock. To such, wages are necessarily low for a few months,
but the experience as a foundation for a future career is invaluable. During
this time the ‘‘probationer’”’ can study every branch of agriculture by
means of a series of bulletins, covering the whole ground, issued by the
Dominion and the Provincial Governments, obtainable free of all cost to
the applicant. In addition, the student may write to the superintendent
of any of the government experimental farms, who will advise or explain

- Transportation Facilities are Unequalled in British Columbia,