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It may be that the primary purpose of the Legislature, in enacting 11 Geo. VI, c. 81, was to provide additional revenues for respondent, but it seems also to have been the intention of the Legislature to spread the burden of taxation for school purposes more evenly among the owners of properties on the protestant and neutral panels in the various municipalities subject to respondent’s jurisdiction. This intent is particularly clear from the recent amendments to the above Act made by 10-11 Eliz. II, c. 17, which in its title and preamble makes no reference to appellant but is entitled merely “An Act respecting valuation for school purposes”. Before this Act, respondent had a discretionary power to revise the valuation rolls of the municipalities other than the City of Montreal. After section 7 came into force on December 1st, 1962, (a few months before the date of the resolution in question), respondent no longer had this discretion. It was obliged to revise these valuation rolls if they were not established on a basis equal to the basis of valuations made in Montreal, even if such revision were to its disadvantage.
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