Chinese Immigration Act 1900, c.32
An Act respecting Chinese Immigration
Application of taxes, etc.
s. 24
All taxes, pecuniary penalties and revenues from other sources under this Act shall be paid into and form part of the Consolidated Revenue Fund of Canada; but one-fourth part [emphasis added] of the net proceeds of all such taxes paid by Chinese immigrants shall, at the end of every fiscal year, be paid out of such fund to the province wherein they were collected.