How would the provincial and municipal taxes of a 2.5% property tax be used?

Saskatchewan, Canada


The following excerpt is from Bratt's Lake R.M. v. Hudson's Bay Co, 1918 CanLII 202 (SK CA):

The moneys to be raised by the tax would be used either by the province or by the municipality levying it. If by the province then it must be assumed, in the absence of evidence to the contrary, that it will become part of the general revenue of the province and will be expended in the same manner as the general revenue. If it is to be used by the municipality then in like manner it must be assumed that it will be expended for municipal purposes, In either event it would be for provincial purposes. Lynch v. Canada North-West Land Co., 1891 CanLII 60 (SCC), 19 S.C.R. 204, at p. 212.

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