IMAGE EVALUATION TEST TARGET (MT-S) // & A^ ..»■ ■,C#3C?K} I^MMMII ^ •/ vK': *■ •»» ■ \ V 3 \ ^^^^^X-'-Df^^^ / ■v-v^l> ^i. — ..V«-J>' t \ ;^ \ : <"> \ l fw^-aam ■I r'-:5r"i--«»r*»?rw*-ww / THE ASSESSOR'S GUIDE CONTAINING THOSE PORTIONS OF THE CONSOLIDATED ASSESSMENT ACT, 1892, AND AMENDMENTS THERETO, TOGETHER WITH OTHER STATUTORY ENACTMENTS RELATING TO THE DUTIES OF ASSESSORS AND THE ASSESSMENT OF REAL AND PERSONAL PROPERTY IN ONTARIO — WITH NOTES OF THE MORE IMPORTANT ^ ^ DECIDED CASES. , ■ ■ ' fii '..-..■' . ' ■ ' j .' II ■(■ li .,.•■•.,■... ■ BY JAMES MORRISON GLENN, Esq., LL B. OF OSGOODE HALL, BARRISTER-AT-LAW. ST. THOMAS THE MUNICIPAL WORLD 1896. Entered according to Act of the Parliament of Canada, in the year one thousand eight hundred , , and ninety-six by The Municipal World, Publishers, at the Department of Agriculture. ASSESSORS AND THEIR DUTIES 189Z CONSOLIDATED ASSESSMENT ACT. CHAP. 48. CHAPTER 48. An Act to Consolidate the Acts Respecting the Assessment of Property. H (Assented to 14th April, 1892.) I'^R MAIE.STV, by and with the advice and con- sent of the Legislative Assembly of the I'rovince of Ontario, enacts as follows : - I'kEI.IMINAKV I'ROVISION.S. 1. This Act may be cited as " The Consolidated Assessment Act, i}sg2r % ^\'here the words following occur in this Act or the .schedules thereto, they shall be construed in the manner hereinafter mentioned, unless i. contrary intention appears : 1. "dazette" shall mean the Ontario Gazette ; 2. "'lownship" .shall include a union of townships, while such union continues ; 3. "County Council" shall include provisional county council ; 4. " Town " and " X^illage " shall mean respectively incorporated town and village ; 5. " U'ard," unless so expressed, shall not apply to a township ward ; 6. " Municipality " shall not include a county ; 7. " Local municipality " shall mean and include a city, town, incorporated village or township, as the case may be ; 8. "Property" shall include both real and personal property, as hereinafter defined ; Short Title Interpretation clause. "Gazette." "Township." "County Council." "Town." "Village." •' Ward." ".Municipality.' "Local municipality.' "Property." "Land.- /'Real 9. " Land," " Real Property," and " Real Estate," respec- ••RMTEstate." tivcly, shall include all buildings or othtr things erected upon or affixed to the land, and all machinery or other things so fixed to any building as to form in law part of the realty, and all trees or underwood growing upon the land, and land covered with water, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to Her Majesty; (a) 10. "Personal Estate" and "Personal Property" shall include all goods, chattels, interest on mortgages, dividends from bank stock, dividends on shares or stocks of other incorporated companies, money, notes, accounts and debts • at their actual value, income and all other property, except land and real estate, and real property as above defined, and except property herein expressly exempted. R. S. O. 1887, c. 193, s. 2 (i-io). (b) [Sub-sections 11 to 13 repealed. See ^i Vice 2p, s. 11 (2)]. "Last revised ^ i6. " Last rcviscd assessment roll" shall mean the last assessmen ro . j.gyijjg(j assessment roU of a local municipality. R. S. O. 1887, c. 193, s. 2 (16). •'Personal Estate." "Personal Property." (a) It .s often difficult to determine when things are so affixed to land or buildings as to form in law part of realty. The Suspension Bridge between Ontario and the State of New York across the Niagara Falls at Clifton has been held " land" ; Niagara Falls Suspension Bridge Co. vs. Gardner, 29 U. C. Q. B. 194-197. It has been held by the Court of Appeal in Toronto Street Railway Co. vs. Fleming, 37 U. C. Q. B. 116, reversing the Court of Queen'* Bench in 35 U. C. Q. B. 264, that the Toronto Street Railway was not assessable for those portions of the streets occupied by them for the purposes of their lail- way, as being land within the meaning of The Assessment Act, 32 Vic. c. 36, Chancellor Boyd in the case of Consumers' Gas Co. vs. Toronto, 37 C. L. J. N. S. 488, 15 C. L T. 271, held that the Gas Mains of a Gas Co., laid beneath the surface of the public streets in the City of Toronto are realty and assessable as such. The opinion of the Chancellor accords wiih that of McDougall, Co. J., York. See in Re Consumers' Gas Co. vs. Toronto, 30 C. L. J. N. S., 157 ; but Senkler, Co. J., Lincoln, in Re St. Catherines and Welland Canal Gas-Light Co., 30 C. L. J. N. S. 205, held that gas mains were not taxable. The posts or poles of a Telephone Company with their permanent at- tachments are assessable as realty ; Bell Telephone Co., Winchester, 31, C. L. J. N. S. 667, Carman, J. J. . (b) The interest of lessees of a road company is personal property. In re Hepburn 7. U. C. L. J. 46, Hughes, Co. J., Elgin. A steam- boat is personal property. In re Halt, 7 U. C. L. J. 103, Arm- strong, Co. J. C Unoccupied land to be denominated ■ 'lands of non- residents," unless owner is domiciled in municipality or requires his name to be entered on roll. 17. "List of Voters" shall mean the alphabetical list "i-^^t of voters referred to in section 3 of The Ontario Voters' Lists Act, '' '• '' 1SS9. R. S. O., c, 193, s. 2 (17); 52 v., c. 40, s. 8 (i). 3. Unoccupied land shall be denominated " Lands of non-residents," unless the owner thereof has a legal domicile or place of business in the local municipality (c) where the same is situate, or gives notice in writing setting forth his full name, place of residence and post-office address, to the clerk of the municipality, on or before the 20th day of April in each year, that he owns such land, describing it, and requires his name to be entered on the assessment roll therefor (d), which notice may be in the form or to the effect of Schedule A to this Act (e); and the clerk of the munici- pality shall, on or before the 25th day of April in each year, make up and deliver to the assessor or assessors a list of the persons requiring their names to be entered on the roll, and the lands owned by them. It shall not be necessary to renew such notice from year to year, but the notice shall stand until revoked, or until the ownership of the property shall be changed, R. S. O. 1887, c. 193, s. 3. 4- — (i) When the name of any owner of such unoccupied Owner may land shall not have been entered upon the assessment roll name entered "n in respect thereof by the assessor, such owner or his agent notj^g'^givcn shall be entitled to apply to the Court of Revision to have or not. the same so entered, whether the notice in the preceding (c) See Sub-sec. 6, Sec. 2, Supra. (d) Unless the owner of unoccupied land is in fact a resident of, or has a legal domicile or place of business in the municipality, the assessor has no right to assess him, unless he has, in the manner provided by the Statute, signified his desire to be assessed therefor. Berlin vs. Grange, i E. & A. 279 and 284, and Berlin vs. Grange, 5 U. C. C. P. 224. Unless the name of a non-resident owner be legally placed on the roll, no action will lie against him for the taxes due in respect of his land. If the land be rated as unoccupied land, without the name of a non-resident owner, the land only is liable for the amount of laxes. It was at one time held that the assessment of occupied as unoccupied land was a ground for avoiding a tax sale. See Allan vs. Fisher, 13 U.C. C. P. 63 ; Snyder vs. Shibley, 21 U. C. C. P. 518; Street vs. fogul, 32 U. C. O. B. 119; but it has since been held otherwise. See The Bank of Toronto vs. Fanning, i8 (irant 391 ; Silverlhorne vs. Campbell, 24 Grant 17. (e) Where an Act provides that a thing shall be done in a given form, that form should be strictly followed, but where the direction is that the form given, or one " to the same effect," or " to the effect follow- ing," shall be followed, the same strictness is not required. Warren vs. Love, 7 Dowl P. C. 602 ; Bacon vs. Ashton, 5 Dowi P. C. 94. section mentioned has or has not been given, and the Court may order the name to be entered, notwithstanding such notice has not been given, or has not been given by the time in this Act provided ; (f ) (2) Or such owner or his agent shall be entitled, within the time allowed by law for other applications in that behalf, to apply to the Judge to have the name of such owner entered upon the voters' lists, whether such notice has or has not been given ; and the Judge may direct that the same be so entered, notwithstanding such notice has not been given, or has not been given by the time in this Act provided, (g) R. S. O. 1887, c. 193, s. 4. 5- The real estate of all railway companies shall be con- sidered as lands of residents, although the company has not an otifice in the municpality; except in cases where a com- pany ceases to exercise its corporate powers, through insolvency or other cause, (h) R. S. C). 1887, c. 193, s. 5. . PR0PF:KTV I.IAIiLK TO TAX.\TION. All taxes to be 6- -^^^ municipal, local or direct taxes or rates shall, upon'^thT'ratabie ^"'"'tire uo othcr cxprcss provisiou has been made in this property, when rcspect, be levied equally upon the whole ratable property, proviVion made. ^^^^ ^"d personal, of the municipality or other locality. according to the assessed value of such property, and not . upon any one or more kinds of property in particular, or in . • different proportions, (i) R. S. O. 1887, c. 193, s. 6. Real estate of Railway Companies. (f) Under this section the owner of unoccupied land or his agent may apply to the Court of Revision to have his name entered on the Assessment Roll, whether the notice in Sec. 3 has been given or not, and the Court may order his name to be entered.. (g) Sub-Sec. 2 of Sec. 4 entitles such owner or his agent to apply to the Judge to have his name entered on the Volets' Lists, whether such notice has been given or not. (h) The real estate of a railway company within a municipality, though it has no office therein, is considered as lands of residents, ansmd occupied by military or naval officers and their piiy salaries, pen- sions, etc. Proptrty of officers on full pay. Pensions under $/jc. Orain, elc, in transitu. Horses, cattle sheep and swine. 12. The houses and premises of any officers, non-com- missioned officers and privates of Her Majesty's n-gular Army and Navy in actual service, while occupied by tFiem, and not exceeding $2,000 in value, and the full or half-pay of any one in either of such services ; and any pension, salary, gratuity or stipend derived by any person from Her Majesty's Imperial 'IVeasury, and the personal prop'^rty of any person in such N aval or Military services, on full pay, or otherwise in actual service, (u) 13. All pensions of $200 a year and under payable out of the public moneys of the Dominion of Canada, or of this Province, (v) 14. All grain, cereals, flour, live or dead stock, the produce of the farm or field, in store or warehouse, and at any time owned or held by or in the possession of any person in any municipality, such person not being the producer thereof, and being so held, owned or ])()ssessed solely for the /wria fide purpose of being conveyed by water or railway for shipment or sale at some other place, (w) R. S. C). 1887, c. 193, s. 7 (11-14). 14^. All horses, cattle, sheep, and swine, which are owned and held, by any owner, or tenant of any farm, and when such owner or tenant is carryingon the general business of farming or grazing, (x) 51 V., c. 29, s. 3. (u) The plaintiff, a major in the regular army, went on half-pay, and, with the consent of the Horse Guard';, accepted the position of Deputy Adjutant-General of Militia under the Dominion Government, by whom his duties were prescribed, and with a silary and allowances, including rent, payable by them. ■ Held that during such appointment he was not an officer of Her Majesty's regular army in actual service so as to exempt from taxation the house which he occupied. Jarvis vs. Kingston, 26 U. C. C. Pi 526. (v) While all pensions derived from Her Majesty's Imperial Treasury are by the preceding sub-section exempt, none but pensions of $200 a year or under, payable out of the public money of the Dominion or Province, are here made exempt. A Provincial Legislature cannot impose a tax on the official income of an oflicer of the Dominion (jovernment or confer such a power on the municipalities. Leprohon vs. Ottawa, 2. A. R. 522. ^w) This exemption covers property held in a municipality by a person not the producer thereof for shipment or sale at some other place. (x) This property is exempt in favor of an owner or tenant when carrying on the general business of farming or grazing. 10 1 1 of 15. The income of a farmer derived from his farm, and incomes of J. PI 1 • I Uriiicis, etc. the mcome of merchants, mechanics, or other persons derived from capital hable to assessmciil. (y) 1 6. So much of the personal property of any person as Pergonal pro- ^ , . ^ * , ' ,' • 1 i 1 • perty secured IS mvested m mortgage upon land, or is due to him on l.y montjaRe, account of the sale of land, the fee or freehold of which is ^j; JJ'j",^!";^'"' vested in him, or is invested in the debentures of the debentures. Dominion of Canada or of this Province, or of any municipal corporation thereof, and such debentures. (/,) 17. The shares held by any person in the capital stock of Dividend* only • .1 1 \- J I 1 J • U • ..U- of Hank Stock any incorporated or chartered bank, doing business in this to be assessed. Province ; but any interest, dividends or income derived from any such shares iield by any person resident in this Province shall be deemed to come within and to be liable to assessment under section 31 of this Act. (a) 18. The stock held by any person in any incorporated stock m company, whose personal estate is liable to assessment in <^on>pa"'es. this Province. 19. The stock held by any person in any railroad com- Railroad and pany, the shares in building societies, and so much of the personal property of any person as is invested in any com- pany incorporated for the purpose of lending money on the security of real estate ; but the interest and dividends derived from shares in such building societies, or from investments in such companies as aforesaid, shall be liable to be asses.sed. (b) building So- ciety stock. (y) Statutes exempting persons or property are construed with strictness, and though there is no decision upon this point under this section there is no doubt but that other persons would not be exempt unless they are of the same class as merchants and mechanics. (z) The principal money secured by mortgage is exempt, but the interest thereon when forming a portion of the person's income is not exempt. See sub-section 26. (a) It was held under the Act of 1873, as amended, that the stock held by a citizen of Kingston in the Merchants' Bank of Canada, of which the head office is in Montreal, is not taxable in Ontario. Nickle vs. Douglas, 35 U. C. Q. B. 126 ; 37 U. C. Q. B. 51. Under this sub-section shares in the capital stock of any incorporated or chartered bank doing business in the province are exempt but the interest divi- dends and income therefrom held by any person, resident in the province are assessable under sectfon 31. (b) Under this sub-section the following is exempt : (a) Stock held in any Railway Co. 11 Personal pro- perty owned out of the Province. Personal pro- perty equal to debts due. Personalty under $ioo. Personal earnings not ex- ceeding $7uo. Income up 10 $400. Proviso 20. All personal property which is owned out of this Province, except as hereinafter provided. 21. So much of the personal property of any person as is equal to the just debts owned by him on account of such property, except such debts as are secured by mortgage upon his real estate, or are unpaid on account of the purchase money therefor, (c) 22. The net personal property of any person; provided the same is under $100 in value, (d) 23. The annual income of any person derived from his personal earnings to the amount of $700. (e) 24. The aiuiual income of any person to the amount of $400 derived from any source other than personal earn- ings, (f) R. S. O. 1887, c. 193, s. 7 (15-24). , ; 24a. Provided nevertheless that no person shall be exempted for or in respect of income for a sum greater than $700, whether derived from personal earnings or from other sources of income, or from the two combined, (g) ■~ ' — - — — — 1 — ■ {f>) Shares in Building Societies. ," {c) So much of the personal property of any person as is invested in any company incorporated for the purpose of lending money on real estate, hut the interest and dividends from shares in such building society or from investments in such companies as aforesaid are assess- able. Though the slock held in railway companies is exempted by this sub-section, the shareholders are liable in respect of the income under sub-section 2 of section 34. When the dividends are assessed against the companies, as is frequently done in the case of loan companies, the assessor should not assess the stock-holder. ; (c) Under this sub-section, a person can only be assessed for so much as the personal iimperiy exceeds in value the just dei)ts owed on account of such property, except where it is a sable. Exemption ot certain officers of Superior Courts abolished as to future appointments. Assessors and collectors to be appointed. for the municipality as they may think necessary, but no assessor or collector shall hold the office of clerk or treasurer. R. S. O. 1887, c. 193, s. 12. (n) (2) No person attainted or convicted of any treason or felony, or convicted of any infamous crime, unless he has obtained a free pardon or served the term of imprisonment or paid the penalty imposed under the sentence, and no person who is under outlawry shall be cjualified to act as assessor or collector. 13- Such councils may assign to such assessors and collectors the assessment district or districts within which they shall act, and may prescribe regulations for governing them in the performance of their duties. R. S. O. 1887, . c. 193, s. 13. (o) . ' DUTIES OF ASSKSSGUS. Assessniert rolls. 14- ( ' ) I'be asscssor or asscssors shall prepare an assess- their forir, mcnt roll, in which, after diligent incjuiry, he or they shall .set down according to the best information to be had. - (p) Municipality may bo divided into atscKsmeni districts. contents, etc. (n) lieiore entering on his duties the assessor is required to make a declaration of oflTice before some court, judge, police magistrate or other justice of the peace ; Consolidated Municipal ^c/ 1892, Sees. 271 and 273. Kor form of declaration see Appendix "A." An assessor is dis(|ualified from being a member of the council ; lb. Sec. 77. The council is required to a(>point the requisite numlier of assessors as soon as convenient after the annual election ; lb. Sec. 254 (1). In cities and towns, an assessment commissioner may be appointed instead of an assessor. In cities assessors need not be appointed annually, but shall huld office during the pleasure of the council; lb. .Sec. 255. Assessors are required to make a declaration of office within twenty days after knowledge of appointment under a penalty of from $8 to $80 ; lb. Sec. 277. Assessors, with respect to executions, are deemed officers of the court out of which the writ is issued, and amenable lo the court, and may be proceeded against by attachment mandamus or otherwise, in order to compel them to perform the duties imposed upon ihenj lb. 429. (o) ThoBgh this section gives the council ihe right to prescribe regulations for governing assessors in the performance of their duties, .such regulations cannot override the positive regulations laid down by the statute. An assessor must observe the uu'ies imposed upon him by the Act, or run ihj risk of subjecting -himself to the penalties imposed by the Act. See sec. 225 el seci. (p) An assessor is not bound to inquire into the trusts upon which lands are held, but to view each man's premises and to find out whether or not he is assessable or whether or not he comes under any of the exemptions allowed by law. Franchon vs. Bt. Thomas, Hughes Co. J., 7, U, C. L. J. 245. 16 wmm iMi but no erk or ison or he has on men t and no ) act as iors and n which overning O. 1887, an assess- hey .ihall hiad.-(p) ;d to make aj»istrate or 2, Sees. 271 1 assessor is :. 77. The ors as soon (I). In inmissioner In cities ce (luring required to ()wledj;e of Sec. 277. f the court t, and may se, in order 11). 429- [o prescribe \heir duties, ^id down by tpon him l)y [ies imposed I upon which Ito find out \% under any las, Hughes 1. The names and surnames in full, if the same can be N«"»"of ,, , , . , . , . . reiiilenCK ascertamed, of all taxable persons resident m the munici- pality who have taxable property therein, or in the district for which the a.ssessor has been appointed ; 2. And of all non-resident owners who have given the or nonrwliiem*. notice in writing mentioned in section 3, and recjuired their names to be entered in the roll ; 3. The description and extent or amount of property Property assessable against each. (2) In the case of every township, town or incorporated in(|iiiryasto village, it shall also be the duty of the assessor or as.sessors, dLaiL.'" when making the annual assessment, to intjuire of each resident taxable party whether there has been a birth or death in the family within the previous twelve months, and if either, whether the same has been registered or not ; if it has not been registered the assessor shall put the figure i opposite the name, in the column headed " Hirth" or " Death," as the ca.se may be ; if registered the letter " R" in the column (28) set apart for " Registered." (x) The assessor shall set down the particulars in separate Fnfther columns, as follows : C^olumn I. — 'J'he successive number on the roll. / Column 2.- Name (surname first) and post-ofifice address of taxable party. ■■ v.. ;, ■ : .., ■_ , •, ;/ :.' :■ ^ •■' Column 3. — Occupation, and in the case of females, a statement whether the party is a spinster, married woman, or widow, by inserting opposite the name of the party the letter " S," " M" or " W," as the case, may be. R. S. O. 1887, c. 193, s. 14 (1-3), (col. 1-3). ' " . Column 4. — Statement whether the party is a freeholder, or tenant, by inserting opposite the name of the party the letter " F." or " T," as the case may be ; and where the party is entitled to be entered on the roll as qualified to vote under TAe Manhood Suffrage Act, there shall also be 51 v., c. 4. inserted opposite his name in said column the letters " M. F.," meaning thereby " Manhood Franchise," and all such names shall be numbered, and where the party is within the meaning of The Municipal Act, a •' farmer's son," there shall also be similarly inserted the letters " F. S." 51 v., c. 29, s. II (3); 51 v., c. 4, s. II (i). 17 M Column 5. — The age of the assessed party. Column 6. — Name and address of the owner, where the party named in column 2 is not the owner. Column 7. — School section, and whether public or separ ate school supporter. Column 8. — Number of concession, name of street, or other designation of the local division in which the real property lies, or residence, in the case of manhood suffrage voters. [See Sec. i^d, Sub. -sec, d.] Column 9. — Number of lot, house, etc., in such division. Column 10. — Number of acres, or other measure showing the extent of the property. ■:':<,''^\k:\ '^:{ .■i/-:-::]'':'^ ■\''-'-':-'- ■:'''::.■.■ Column II. -Number of acres cleared (or, in cities, towns, or villages, whether vacant or built upon.) Column 12. -Value of each parcel of real property. (Column 13. Total value of real property. Column 14. Value of personal property other than income. . Column ic.— Taxable income. ,: ■ ■ ^ V Column 16. Total value of personal property and taxable income. Column 17. Total value of real and personal property and taxable income. Column 18. Statute labor (in case of male persons from twenty-one to sixty years of age), and number of days' labor. .-.. '• ., ^. ^ ,■.,. ,•■ 'v-"v-:^..:'..'"i,: : ('olumn 19. Dog tax; number of dogs and number of bitches. • . : . > , • Column 20. Number of persons in the family of each person rated as a resident. (Column 2 [.Religion. ■ .^ ' ' ^' ; l. Column 22. Number of cattle. , -. ('olumn 23. — Number of sheep. Column 24. — Number of hogs. Column 25. — Number of horses. 18 Column 26. Column 27. Column 28. Column 29. Birth. Death. -Registered -Acres of woodland These three columns apply to townshipsy towns and incorpor- ated villages only. Column 30. — Acres of swamp, marsh, or waste land. Column 31. — Acres of orchard and garden. Column 32. — Number of acres under fall wheat. Column 33. — Date of delivery of notice under section 47. R. S. O. 1887, c. 193, s. 14 (Cols. 5-33); see Schedule B. Column 34. — Each and every steam boiler in the munici- pality used for driving machinery or for any manufacturing purpose, with the name of owner and the purpose for which the same is used. The clerk of the munici^^ality shall, on the first day of June in each year, return to the Minister of Agriculture the number of such steam boilers as shown by such roll. 51. v., c. 29, s. 4; 53 v., c. 12, s. 3. , ^ (4) • In any case where the trustees of any Roman Catholic Evidence on separate school avail themselves of the provisions contained to enter i^nions in section 48 of The Separate Schools kct, for the purpose as separate (amongst others) of ascertaining through the assessors of supporters. the municipality the persons who are the supporters of Kev.Stat., c.aa/ separate schools in such municipality, the assessor shall . ' accept the statement of, or made on behalf of any ratepayer '• by his authority and not otherwise, that he is a Roman ■ Catholic, as sufficient prima facie evidence for placing such person in the proper column of the assessment roll for separate school supporters, or if the assessor knows per- sonally any ratepayer to be a Roman Catholic this shall also be sufficient for placing him in such last-mentioned column. R. S. O. 1887, c. 193, s. 14 (4); 53 Vic, c. 71, s. 4. (q) 14''- — (0 In this section the words and expressions interpret-^tion " Farm," "Son," "Sons," " Farmer's Son," "Father," Elec- tion," " To Vote," shall respectively have the meaning given thereto by section 79 of The Municipal Act. (q) The assessor is not bound to accept the statements of or made on behalf of any ratepayer under R. S. O. 1887, c. 225, s. 120, sub-sec. 2, in case he is made aware of or ascertains before completing his roll, that such ratepayer is not a Roman Catholic, or has not given the notice rtciuired by section 40 of R. S. O. (l887) c. 227, or is for any reason nut entitled to exemption from public school rates. In re Roman Catholic Separate Schools. 18 O. R., 606. 19 Rev.Stat., c. i8 Mi Farmers' sons. il . . (2) Every farmer's son bona fide resident on the farm of his father or mother, at the time of the making of the assessment roll, shall be entitled to be, and may be, entered, rated and assessed on such roll, in respect of such farm, in manner following : {a) If the father is living, and either the father or mother is the owner of the farm, the son or sons may be entered, rated and assessed, in respect of the farm, jointly with the father, and as if such father and son or sons were actually and bona fide joint-owners thereof. {b) If the father is dead, and the mother is the owner of the farm, and a widow, the son or sons may be entered, rated and assessed in respect of the farm, as if he or they was or were actually and bona fide an occupant or tenant, or joint-occupants or tenants thereof, under the mother. (c) Occasional or temporary absence from the farm for a time or times, not exceeding in the whole six months of the twelve months next prior to the return of the roll by the assessor, shall not operate to disentitle a son to be considered bona fide resi- dent as aforesaid. {d) If there are more sons than one so resident, and if the farm is not rated and assessed at an amount sufficient, if equally divided between them, to give a qualification to vote at a municipal election, to the father and all the sons, where the father is living, or to the sons alone where the father is dead and the mother is a widow, then the right to be assessed under this Act shall belong to and be the right only of the father and such of the eldest or elder of said sons to whom the amount at which the farm is rated and assessed will, when equally divided between them, give a qualification so to voce. {e) If the amount at which the faim is so rated and assessed is not sufficient, if equally divided between the father, if living, and one son, to give to each a qualification so to vote, then the father shall be the only person entitled to be assessed in respect ' ". of such farm. . , . 20 Persons making affidavit under 51 v., c. 4, to be entered on roll. (/) A farmer's son entitled to be assessed under any of the preceding provisions, may require his name to be entered and rated on the assessment roll as a ' ■ - joint or separate owner, occupant, or tenant of the ': ' , farm, as the case may be; and such farmer's son so entered and rated shall be liable in respect of such assessment as such owner, tenant, or occupant, and the initials " F" or "T:" and the initials " M. F.," where the party assessed has the ^ necessary qualifications shall be added in the proper column. 52 v., c. 40, s. 2. 14^. — (i) The assessor shall place on the assessment roll, as qualified to be a voter under The Manhood Suffrage Act, the name of every male person of the fall-age of twenty-one years not disqualified from voting at elections for the Legisla- tive Assembly of Ontario, and a subject of Her Majesty by birth or naturalization, who delivers or causes to be delivered to the assessor, an affidavit signed by such person in one of the forms in schedule L appended hereto, or to the effect therein set forth, if the facts stated are such as entitle such persons to be placed thereon, and the affidavit may be made before any assessor or justice of the peace, commissioner for taking a'ridavits, or notary public ; and every such officer shall, upon request, administer an oath to any person wish- ing to make the affidavit. 51 V., c. 4, s. 9 ; 52 V., c. 40, s- 3(4); 52 v., c. 5, s. I (r). Provided that such person had resided within the Province I'roviso. for the nine months next preceding the time fixed by statute (or by a by-law authorized by statute) for beginning to make the assessment roll in which he is entitled to be entered as a person qualified to vote. And provided that such person was in good faith at the I'foviso. time fixed as aforesaid, for beginning to make said roll, and still is a resident of, and domiciled in the municipality in the roll of which he desires to be entered, and had resided in the said municipality continuously from the time fixed as aforesaid for beginning to make said roll. 51 V., c. 4, s. 3, {J>art). (2) A person may be resident in the municipality within the meaning of this section, notwithstanding occasional or temporary absence in the prosecution of his occupation as a lumberman, mariner, or fisherman, or attendance as a student in an institution of learning in the Dominion of Canada; and Temporary absence not disqualify. 21 Enquiries by assessors. 51 V. c. 4. Students at college, etc. St V. c. 4. Disqualifica- ions, 51 v., c. 4. such occasional or temporary absence shall not disentitle such person to be entered on the assessment roll as a quali- fied voter. 5 1 v., c. 4, s. 4. (3) The assessor shall also make reasonable enquiries in order to ascertain what persons resident in his municipality, or in the section of the municipality in respect of which the assessor is acting, are entitled to be placed on the assess- ment roll as qualified to be voters under The Manhood Suffrage Act, and shall place such persons on the roll as qualified to be voters without the affidavit referred to in sub-section i of this section. 52 V., c. 40, s. 3 (5). (4) No person shall be entitled to be marked or entered by the assessor in the assessment roll as a qualified voter under The Manhood Suffrage Act, in respect of residence in a municipality where he is in attendance as a scholar or student at any school, university or other institution of learning, unless he has no other place of residence entitling him to vote under said Act. 52 V., c. 40, s. 3 (2). (5) No person shall be entitled to be entered or marked by the assessor in the assessment roll as qualified to vote under The Manhood Suffrage Act, who at the time of marking or entering is a prisoner in a gaol or prison under- going punishment for a criminal offence ; or is a patient in a lunatic asylum ; or is maintained, in whole or in part, as an inmate receiving charitable support or care in a municipal poorhouse or house of industry, or as an inmate receiving charitable support or care in a charitable institution receiv- ing aid from the Province under any statute in that behalf. 52 v., c. 40, s. 3 (3). t (6) Opposite the name of every person entitled to be entered on the assessment roll, under the provisions of this section, in addition to all other entries required to be made by this Act, the assessor shall, in the column 8 mentioned in sub-section 3 of section 14 enter : (a) In the assessment roll of a city, town or village, the residence of such person by the number thereof (if any) and the street or locality whereon or wherein the same is situate ; (b) In the assessment roll of a township, the concession wherein and the lot or part of a lot whereon such person resides, and in all cases any additional description, as to' locality or 22 otherwise, which may be reasonably necessary to enable such residence to be ascertained and verified. 52 V., c. 40, s- 3 (0» (". ^)- (7) The assessor shall in his affidavit at the foot of his Affidavit bv assessment roll after he has completed the same include the *>'****°'"- following paragraphs : - ■ . :\ , *• I have not entered any name in the above roll, or improperly placed any letter or letters in column 4 opposite any name, with intent to give to any person not entitled to vote, a right of voting. I- '* I have not intentionally omitted from the said roll the name of any person whom I believe entitled to be placed thereon, nor have I, in order to deprive any person of a right of voting, ■' omitted from column 4 opposite the name of such person, any (. letter or letters which I ought to have placed there." (r) . ,. ., 52 v., c. 40, S. 3 (6). ■ (8) Complaints of persons having been wrongfully entered Compiamts on the assessment roll as qualified to be voters under The sTv^, c^J. Manhood Suffrage Act, or of persons not having been entered thereon as qualified to be voters under said Act, who should have been so entered, may by any person en- - titled to be a voter under said Act, or to be entered on the voters' list in the municipality or in the electoral district in y, which the municipality is situate, be made to the Court of Revision as in the case of assessments, or the complaints \ may be made to the county judge under The Voters Lists Act. . ,•; 52 v., c. 40, s. 3, (7) ; 51 v., c. 4, s. 13 (i). (q) Any person who since the day upon which by statute when voter may or by by-law the assessment roll is returnable to the clerk to judge and before the time for appealing against the voters' list or of giving notice of application to the Judge to have the names of persons entered upon the voters' list under The Voters^ 5, v., c. y Lists Act shall have expired, has become possessed of the qualifications entitling him to vote, shall be entitled to give, or any person whose name is on the list or who has the qualification entitling him to have his name entered there- upon, may give the requisite notice or make application to the judge to have the name of such first-mentioned person entered upon the voters' list. 51 V., c. 4, s. 13 (2). (r) The assessor cannot be too careful in complying with the pro- visions of sections i4 (i) and 14b. He must not make any entry with the intent to give to any person not entitled to vote, a right of voting, and he must not intentionally omit the name of any person from the roll whom he believes entitled to be placed thereon or neglect to make the entries required in order to deprive any person of his right to vote. 23 v-:. ';./',, ^■."-■'•■;-\^^^:.." , I Assessors to make annual list of children of school age. Assessors to make list of children between 5 and 21 year:i of age. 14^. The assessors of every municipality shall annually, when making their assessment, enter in a book, to be pro- vided by the clerk of the municipality, in the form set forth in schedule M to this Act, the name, age and residence of every child between the age of eight and fourteen years, resident in the municipality, and the name and residence of such child's parent or guardian, and return the said book to the clerk of the municipality with the assessment roll for the use of the truant ofificer. 54 V., c. 56, s. 11. 14<^. The assessors of every municipality shall make an annual census of all the children in the municipality between the ages of five and twenty-one years, and the clerk shall report such census to the public school inspector and to the secretary of the board of trustees. In the case of townships the clerk shall report to the inspector of the division and to the secretary of each school section. 56 V'., c. 38, s. 2. (s) Mode of Assessing Real Property. Land to be assessed in the miiniiipalitx ">" ward. Personal property. 15. Land shall be a.ssessed in the municipality in which the same lies, and, in the case of cities and towns, in the ward ill which the property lies ; and this shall include the land of incorporated companies, as well as other property ; and when any business is carried on by a person in a muni- cipality in which he does not reside, or in two or more municipalities, the personal property belonging to such person shall be assessed in the municipality in which such personal property is situated, and against the person in pos- session or charge thereof, as well as against the owner. R. S. O. 1887, c. i93,s. 15. (t) Land occupied Ig. Land occupied by the owner shall be assessed in his asse^e "in" hi^ name, but when a married woman is assessed as owner, the (s) See Ont. Stat. 1893, c. 38, s. 2. (t) Personal property of a person having a farm, shop, factory, office, or other place of business, must, as a rule, be assessed at the place of business , Sec. 36. If a person has several places of business in different municipalities, then, according to this section, the property is to be assessed at the place or places where situated ; see Sec. 36, sub-section 2. If a person has no place of business, then he is to be assessed at the place of residence ; Sec. 37. See further note (1) to section 6. , . t 24 name of the husband shall also be entered upon the assess- ment roll as an occupant. [See sees. 28-30. R. S. O., 1887. c. 193, s. 16.] (u) ;- owner is known. 17. Land not occupied by the owner, but of which the when land not owner is known, and, at the time of the assessment being °he"owner/ made, resides or has a legal domicile or place of business in [^;;^ the municipality, or has given the notice mentioned in section 3, shall be assessed against the owner alone, if the ' land is unoccupied, or against the owner and occupant, if the occupant is any other person than the owner. R. S. O. 1887, c. 193, s. 17. (v) 18- If the owner of the land is not resident within the when owner municipality, but resident within this l^rovince, then, if the n,"m'idpaUty'" land is occupied, it shall be assessed in the name of and '>"' i-esiJent in against the occupant and owner ; but if the land is not occupied, and the owner has not requested to be assessed (u) The word "owner" in this section has a wide meaning. Where executors and devisees in trust of lands were assessed as owners, held that they were properly so assessed, and that their own goods might be seized for the taxes; Dennison vs. Henry, 17 U.C.(^. B. 276. Upon see- ing land occupied by an apparent owner, the assessor is bound to assess the occupant for it, no matter upon what trust the freehold of the land is held ; Franchon vs. St. 'i'homas,7 ^- ^- L. J. 246. The word "owner" as used in the Ditches and Watercourses Act, R. S. O., c. 220, means the actual owner, and not the assessed owner, and a tenant at will of land affected, assessed as owner, is not an owner affected or interested within the meaning of the Act ; York vs. Osgoode, 21 O. R. 168. In the Bank of Toronto vs. Fanning, 17 Grant 514, Sprague, C, says : "I am not prepared to say that a personal occupation by living on a particular lot is necessary. A lot may be used with another as part of the same farm, and that without there being a house upon it, or even a barn, tlie house and farm buildings being upon an adjoining lot. In the case of premises so used by an owner it would be manifestly wrong in an assessor to return any part of such land as non-resident ; or in case of their being so used by a tenant or other person under the owner, so to return them." It seems that a lessee of a house in a city cannot be assessed as occupier when he no longer occupies it, although his term still continues, but if he be so assessed and he neglect to appeal he will be liable to pay the tax ; McCarrall vs. Walkins, 19 U. C. Q. B. 248. (v) Land not occupied by the owner is to be assessed against such owner alone (a) when he is known to be the owner of the land and resides or has a legal domicile or place of business in the municipality; or {b) if he has given the notice required by Sec. 3 if the land is unoc- cupied, but (<•) if it is occupied by some other person it is to be assessed against both the owner and the occupant. See notes to Sec. 3. m ^m When owner not resident in Province. Hi Assessment of land purchased from the Crown. f. therefor, then it shall be assessed as land of a non-resident. R. S. O. 1887, c. 193, s 18. (w) ]9- In the case of real property, owned by a person not resident within this Province, who has not required his name to be entered on the assessment roll, then if the land is occupied, it shall be assessed in the name of and against the occupant as such, and he shall be deemed the owner thereof for the purpo.se of imposing and collecting taxes upon and from the same land ; but if the land is not occu- .pied and the owner has not rec|uested to be assessed therefor, then it shall be assessed as land of a non-resident ; and it shall not be neces.sary that the name of such non-resident or owner be inserted in the assessment roll, but it shall be sufficient to mention therein the name of the reputed owner or the words "Owner Unknown," according to the assessor's knowledge or information. R. S. O. 1887, c. 193, s. 19. (x) ... . \Qa. Land purchased from the Crown, and which has been mortgaged to the Crown to secure the repayment of the purchase money or some part thereof, or which is sub- ject to any claim of the Crown for unpaid purchase money, shall be as.sessed, and shall be declared to have been liable to be assessed to the extent of the interest of the owner for the time being of the equity of the redemption therein, or of the purchaser as the case may be, and this section shall apply to lands purchased from the Crown whether as repre- sented by the (lovernment of the Dominion of Canada, or as represented by the (iovernment of this Province, and nothing herein contained shall be construed to derogate from or in any wise affect the interest of the Crown in such lands ;■ provided that not more than six years past arrears of taxes shall be collectable hereunder and that no sale for non-payment of taxes which has taken place heretofore i.i I (w) This section provides for two cases, (l) If the owner does not reside in the municipality, but is a resident of the province and the land is occupied it must be assessed against the owner and the occu- pant, but (2) if the land is not occupied and the owner has not requested to be assessed therefor, the land must be assessed as non- resident land. (x) This section provides for the case of an owner who does no t reside in the province. If the land is occupied the occupant shall be deemed the owner and assessable, but if the land is unoccupied and the owner has not requested to be assessed therefor, it shall be assessed as non-resident land. 26 ■Ii:illi-' ion-resident. I person not required his I if the land and against d the owner lecting taxes is not occu- ;sed therefor, lent ; and it non-resident t it shall be the reputed rding to the . O. 1887, i which has ^payment of ?hich is sub- hase money, 3 been liable le owner for 1 therein, or 5ection shall ler as repre- Canada, or rovince, and to derogate )wn in such past arrears no sale for i h>.retofore ivner does not vince and the and the occu- wner has not sessed as non- who does no t ipant shall be iipccupied and it shall be shall be rendered valid by this Act, but the taxes to the extent of six years if not satisfied shall be a charge on the land and payment thereof shall be enforced by sale as in other cases, (y) 20.— (0 Where land is assessed against both the owner ]^J|.^|J^'^'^^^j^^^ and occupant, or owner and tenant, the assessor shall place owner and both names within brackets on the roll, and shall write "*'''"»""' opposite the name of the owner the letter " K," and oppo- site the name of the occupant or tenant the letter '* T," and both names shall be numbered on the roll. (/,) {Subsection 2 repealed. See ^i V., c 2g,s. 11 {2). (3) No ratepayer shall be counted more than once in Ratepayer to returns and lists required by law for municipal purposes ; oniy°once. and the taxes may be recovered from either the owner, tenant, or occupant, or from any future owner, tenant or occupant saving his recourse against any other person. ,•: R. S.O. 1887, c. 193, s. 20(1-3). (a) 21- (0 When the land is owned or occupied by more AssesMnem persons than one, and all their names are given to the or occupied by assessor, they shall be assessed therefor in the proportions several peisons. belonging to or occupied by each respectively ; and if a por- tion of the land so situated is owned by parties who are non- resident, and who have not recjuired their names to be (y) See note to Sub-sec. 1 of Sec. 7. By this section the equity of redemption of the owner who has given a mortgage to the Crown, or who has not paid the Ciown, is taxable to the extent of his interest. (z) By this section the assessor is required to write opposite the name of the owner the letter "F," and opposite the name of the occupant or tenant the letter "T," and both names shall be numbered on the roll. Assessors cannot be too careful in their observance of the plain duties pointed out by the statute. Where assessors or officers of municipali- ties omit to follow the plain directions in Acts of Parliament and any loss thereby arises to the municipality, it would seem that the party causing such loss would be answerable therefor to the municipality. Christie vs. Johnston, 12 Grant 534. (a) By this section the municipality is entitled to recover the faxes from the owner, tenant or occupant, present or future, and is fiot embarrassed by any agreement between landlord and tenant. See .Sec. 24 : see Smith vs. Shaw, 8 U. C. L. J. 297 ; Holcomb vs. Shaw, 22 U. C. Q. B. 92; Warne vs. Coulter, 25 U. C. Q. B. 177 ; Anglin vs. Minis, 18 U. C. C. P. 170 ; Squire vs. Mooney, 30 U. C. Q. 531 ; Chriitie vs. Toronto, 25 O. R. 425, and Norris vs. Toronto, 24 O. R. 297. 27 Assessment of partnership property. Assessment of priipeny of company for school purposes. I I J entered on the roll, the whole of the property shall be assessed in the names furnished to the assessor as the names of the owners, saving the recourse of the persons whose names are so given against the others, (b) (2) If any member of a partnership .so requests, his share or interest of, or in the real or personal property of, or be- longing to the partnership, shall for all purpo.ses and in all respects be assessed as if the same were the separate and individual property of such member^ and formed no part of said partnership property, (c) , . (3) A company may, by notice in that behalf to be given to the clerk of any municipality wherein a separate school for Roman ('atholics exists, recjuire any part of the real property of which such company is either the owner and occupant, or, not being such owner, is the tenant, occupant or actual possessor, and any part of the personal property (if any) of such company, liable to assessment, to be entered, rated and assessed for the purposes of said separate school, and the proper assessor shall thereupon enter said company as a separate school supporter in the assessment roll in respect of the property specially designated in that behalf in or by si id notice, and the proper entries in that behalf shall be made in the prescribed column for separate school rates, and so much of the property as shall be so designated shall be assessed accordingly in the name of the company for the purposes of the separate school and not for public school purposes, but all other property of the company shall be separately entered and assessed in the name of the company as for public school purposes ; pro- vided always that the share or portion of the property of any company entered, rated or asses.sed in any municipality for (b) Where on an assessment roll under the general heading "Names of Taxable Parties," were entered the names of Ker, William and Henry, for two separate pircels of land, and in the proper columns were the letters "F" and "H," and in the columns headed "owners" and "address," opposite the parcels of land, " Wm. Ker and Bros.," it was held that Wm. Ker and Henry Ker and not " Wm. Ker and Ker Bros." were the person.s in whose names the properties were rated. The Quoen ex rel. McGregor v. Ker, 7 U. C. L. J. 67 ; see also the Queen ex rel. Lachford v. Frizell 9 U. C. L. J. N. S. 27. In re Johnson and Lampton, 40 U. C. Q. B. 397. (c) A member of a partnership is entitled to have his share or interest in the partnership property assessed against himself personally but his request to have it so assessed is nece.ssary to justify the assessor in so assessing it. , . ., ..^ . •■;';' •1 rty shall be s the names rsons whose Its, his share :y of, or be- 3S and in all leparate and 1 no part of to be given arate school of the real ; owner and It, occupant nal property tient, to be 5aid separate n enter said : assessment lated in that itries in that for separate as shall be the name of hool and not perty of the ssed in the rposes ; pro- )perty of any nicipality for uiing "Names William and roper columns ided "owners" r and Bros.," \Vm. Ker and operties were L. J. 67 ; see J. N. S. 27. his share or self personally ify ihe assessor separate school purposes, under the provisions of this sec- tion, shall bear the same ratio and proportion to the whole of the property of the company assessable within the muni- cipality that the amount or proportion of the shares or stock of the com[)any, so far as the same are paid or partly paid up, and are held or possessed by persons who are Romnn ('atholics, bears to the whole amount of such paid or partly paid up shares or stock of the company. . (a) A notice by the company to the clerk of the local municipality under the provisions of this section may be in the form or to the effect following : To the Clerk of {describing the mttnicipality), Take notice that {here insert the name of the company ho as to sufficiently and reasonably designate it) pursuant to a resolution in that behalf of the directors of said company requires that hereafter and until this notice is either withdrawn or varied, so much of the property of the company assessable within {giving the name . the said notice delivered or transmitted to him as aforesaid ; 6. I further say, that I have not entered any name in the above roll, or improperly place any letter or letters in column 4, opposite any name, with intent to give to any person not entitled to vote, a right of voting ; and that I have not inten- tionally omitted from the said roll the name of any person whom I believe entitled to be placed thereon, nor have I, in order to deprive any person of a right of voting, omitted from column 4 opposite the name of such person, any letter or letters which I ought to have placed there. i Sworn {or solemnly declared ' and aflfirmed) before me at ' , of in , this A. 1). 18 ." Assessment rolls to be delivered to clerks of mun- icipalities, etc. Assessor to make enquiries so as prevent creation oi false votes. the county of day of 52 V. c. 40, s. 3 (6). 50- Subject to the provisions of section 54 every assessor shall, on or before the thirtieth day of April, deliver to the clerk of the municipality such assessment roll, completed and added up, with the atifidavits attached ; and the clerk shall immediately upon the receipt of the roll, file the same in his office, and the same shall, at all convenient office hours, be open to the inspection of all • the householders, tenants, freeholders and income voters, resident, owning or in possession of property, or in receipt of incomes in the municipality. R. S. O. 1887, c. £93, s, 50 ; 52 V c. 40,3. 7. 51- — (i) To prevent the creation of false votes, where a person claims to be assessed, or to be entered or named in any assessment roll, or claims that another person should be assessed, or entered or named in such assessment ro.l, as entitled to be a voter, and the assessor has reason to suspect 46 .sei^'iiaii!}t!3!i!»aanaiz-bk.<:':£tmuxaiii ood that the person so claiming, or for whom the claim is made, has not a just right to be so assessed, or to be entered or named in the roll as so entitled to be a voter, it shall be the duty of the assessor to make reasonable enquiries before assessmg, entering or naming any such person in the assess- ment roll. (2) Any person whomsoever entitled to be assessed or to have his name inserted or entered in the assessment roll of a municipality, shall be so assessed, or shall have his name so inserted or entered, without any request in that behalf ; and a person entitled to have his name so inserted or entered in the assessment roll, or in the list of voters based thereon, or to be a voter in the municipahty, shall, in order to have the name of any other person entered or inserted in the assessment roll, or list of voters, as the case may be, have for all purposes the same right to apply, complain or appeal to a court or a judge in that b>ehalf as such other person would or can have personally, unless such other person actually dissents therefrom. ... ; ; Persons entitled to be assessed to be ented on roll without request.. (6). causing improper entries on roll. (3) Any person who wilfully and improperly inserts or Penalties for procures or causes the insertion of the name of a person in the assessment roll, or assesses or procures or causes the assessment of aperson at too high an amount, with intent in either or any such case to give to a person not entitled there- to either the right or an apparent right to be a voter ; or who wilfully inserts, or procures or causes the insertion of any fictitious name in the assessment roll, or who wilfully and improperly omits, or procures or causes the omission of the name of a person from the assessment roll, or assesses or procures or causes the assessment of a per^on at too low an amount, with intent in either case to deprive any person of his right to be a voter, shall, upon conviction thereof before a court of competent jurisdiction, be liable to a fine not ex- ceeding $200, and to imprisonment until the fine is paid, or to imprisonment in the common gaol of the county or city, for a period not exceeding six months, or to both such fine and imprisonment, in the discretion of the Court. (4) The word "Voter" in this section shall have the mean- ing given thereto by T/ie Ontario Voters' Lists Act, i88g. 52 V. e. 40, s. 6. •Voter.' meaning of. Time for taking the assessment and revising the roll in cities, etc. Assessment of localities added to cities and towns. Special provisions relating to Counties^ Cities^ Towns and Villages. 52- — (i) In cities, towns and incorporated villages, the council, instead of being bound by the periods above men- tioned for taking the assessment, and by the periods named for the revision of the rolls by the Court of Revision, and by the County Judge, may pass by-laws for regulating the above periods, as follows, that is to say: — For taking the assess- ment between the ist day of July and the 30th day of Sep- tember, the rolls being returnable in such case to the city, town or village clerk on the ist day of October; and in such case the time for closing the Court of Revision shall be the 15th day of November, and for final return by the Judge of the County Court the 31st day of December; and the assess- ment so made and concluded may be adopted by the council of the following year as the assessment on which the rate of taxation for said following year shall be levied, and in the year following the passing of the by-law, the council may adopt the assessment of the preceding year as the basis of the assessment of that year. R. S. O. 1887, c. 193, s. 52. (2) When there has, from any cause, been delay in so completing the final revision of the said roll beyond the said 31st day of December, the council may notwithstanding adopt the assessment when finally revised, as the assessment on which the rate of taxation tor the said following year shall be levied. , (3) Where an addition of any part of the localities adjacent to any city or town has been made to said city or town, in any year subsequent to the 30th day of September, under the provisions of section 22 of The Muuidpal Act, the council of said city or town may pass a by-law in the succeeding year, adopting the assessment of the said addition as last revised while a part of the adjoining municipality, as the basis of the assessment for said part for that year, although the assess- ment of the remainder of thecity or town has been made, and the rate of taxation has been levied in accordance with the preceding provisions of this section ; and the levying of a pro- portionate share of the taxation upon said addition shall not invalidate either the assessment of the remainder or the tax levied thereon ; and the qualification of municipal voters in said addition shall, for the said succeeding year, be the same as that required in the municipality from which the part has been taken. 52 V. c. 39, s. r. ^ ;• • it ■ ■''■-:'\ 53- — (i) In cities, towns, townships, or incorporated j^*^™"!,'"*' villages the council may, by a by-law, or by-laws, require the instalments, payment of taxes and of all local improvement assessments, including sewer rents and rates, to be made into the office of the treasurer or collector by any day or days to be named r therein, in bulk or by instalments, and may by such by-law, or by-laws, allow a discount for the prompt payment of such taxes, assessments, rents or rates, or any instalment thereof, on or before the day or days on which the same shall be made payable. (2) The council may by by-law or by-laws impose an ad- unp^d'ffjf^'^ ditional percentage charge not exceeding five per cent, on every tax or assessment, rent or rate, or instalment thereof, whether the same be payable in bulk or instalments, which shall not be paid on the day appointed, for the payment ■ , ^ thereof, and in towns, villages, or townships, where no day shall have been appointed for payment, the council may by by-law or by-laws impose such percentage on those which shall not have been paid on or before the 14th day of De- cember in each year, there having been fourteen days pre- vious demand or notice, as hereinafter provided, and such additional percentage shall be added to such unpaid tax or assessment, rent or rate, or instalment thereof, and be collect- ed by the collector or otherwise, as if the same had originally been imposed and formed part of such unpaid tax or assess- ment, rent or rate, or instalment thereof. R.S.O. 1887, c. 193 ; 51 V, c. 29, s. 5 ; 52 V. c. 39, s. 2. (3) The notice or demand mentioned in section 123 of this Act may be given or made by the collector at any time after the receipt of the collection roll, and may be acted upon at any time after the expiration of fourteen days from the ' . giving of such notice or making such demand, or after the day appointed for payment by any by-law passed under this section, whichever shall last happen. 52 V. c. 39, s. 3. (4) The council may, by any by-law or by laws, to be passed under sul)-section {2) of this section, impose the said additional percentage charge on every tax or assessment, rent or rate, or instalment thereof, whether the same be payable in bulk or instalments, imposed on the lands of non-residents whose names have not been set down on the assessor's roll, which shall not be paid on or before the first day of Novem- ber in each year, and such additional percentage shall be added to such upaid tax or assessment, rent or rate, or instal- ment thereof, in the return required to be made under section Additional percentage to be added to overdue taxes on non- resident lands. County councils may regulate time for taking assesi>mcnt. 1 2 1 of this Act, and if such return shall be made before the first day of November, and the tax or assf.ssment, rent or rate, or instalment thereof shall afterwards be paid on or be- fore that day, such additional percentage shall not be charge- able by the treasurer of the county, city or town, or other official, as the case may be. 54 V. c. 45, s. 2. 54- — (i) County councils may pass by-laws for taking the assessment in towns, townships and incorporated villages, between the ist day of February and the ist day of July. {2) If such by-law extends the time for making and com- pleting the assessment rolls beyond the ist day of May, then the time for closing the Court of Revision shall be six weeks from the day to which such time is extended, and for final return in case of an appeal, twelve weeks from that day. R. S. O. 1887, c. 193, s. 54. Certain persons in military service exempt. Who liable .ind in what ratio in cities, towns and villages. « STATUTE LABOR. 87. No person in Her Majesty's Naval or Military Ser- vice on full pay, or on actual service, shall be liable to perform statute labor or to commute therefor ; nor shall any non-commissioned officer or private of the Volunteer Force, certified by the officer commanding the company to which such volunteer belongs or is attached as being an efficient volunteer ; but this last exemption shall not apply to any volunteer who is assessed for property. R. S. O. 1887, c. 193, s. 87. {Firemen exempted in certain cases. See R. S. O. 1887, c. 188, s. 6). {h) 88- Every other male inhabitant of a city, town or village of the age of twenty-one years and upwards, and under sixty years of age (and not otherwise exempted by law from perform- ing statute labor), who has not been assessed upon the assess- ment roll of the city, town or village, or whose taxes do not amount to $2, shall, instead of such labor, be taxed at $1 (h) R. S. O., c. 188, s. 5, provides that the council of a city wherein the formation of companies of firemen is by by-law authorized and regulated, may, by by-law enact, that when a member of a company of firemen regularly enrolled in such city has regularly and faithfully served in such company for the space of seven years consecutively, such fireman, upon producing due proof of his having so served, shall receive a certificate from the clerk of the council to that effect, and by section 6 such certificate shall exempt such fireman from the payment of any personal statute labor tax thereafter. 00 yearly therefor, to be levied and collected at such time, by such person, and in such manner as the council of the muni- cipality, may, by by-law, direct, and such inhabitant shall not be required to have any property qualification. R. S. 0. 1 887, c. 193, s. 88 ; 54 V. c. 45, s. 4. (i) . , . vv^ i;: :; 89. The council of every city, town and incorporated village, may pass a by-law or by-laws to reduce or abolish the amouut to be paid in lieu of statute labor, as provided by the next preceding section. R. S. O. 1887, c. 193, s 89. Power to reduce or abolish payment in lieu of siat\ite labor. 90. Subject to the provisions of the next preceding sec- ^^"^ '» ^ tion, no person shall be exempt from the tax in section 88 mentioned, unless he produces a certificate of his having performed statute labor or paid the tax elsewhere. R. S. O. 1887, c. 193, s. 90. 91. Subject to the provisions of the next succeeding section, every male inhabitant of a township, between the ages aforesaid, who is not otherwise assessed, and who is not exempt by law from performing statute labor, shall be liable to one day of statute labor on the roads and highways in the township. R. S. O.1887, c. 193, s. 91; 54 \' c.45, s. 5. 92. The council of every township shall have' the power to pass by-laws to reduce the amount of statute labor to be performed by the ratepayers or others within the township, or to entirely abolish such statute labor and the performance thereof by all persons within said township. R. S. O. 1887, c. 193, s. 92. 93.— (i) Every person as.sessed upon the assessment roll of a township shall, if his property is assessed at not more than $300, be liable to two days' statute labor; at more than $300 but not more than $500, three days; at more than $500 but not more than $700, four days; at more than $700 l)ut not more • than $900, five days ; and for every $300 over $900, or any fractional part thereof performed. Liability of persons not otherwise assessed in townships. Power to reduce or abolish statute labor. Ratio of service in case of persons assesMd, nt (i) Section 521, Consolidated Municipal Act, 1892, empowers the council of every township to pass by-laws for (i) commutation of statute labor for any term not exceeding five years at any sum not exceeding one dollar for each days' labor. (2) That a sum not exceeding one dollar for every days' labor may or shall be paid in commutation of such statute labor. (3) For fixing the number of days statute labor. (4) For enforcing statute labor. (5) For regulating the performance of statute labor. (6) For reducing or abolishing statute labor. (7) For keeping roads open in winter. (8) For the application of the commu- tation for keeping open roads. 01 - ■ ■■• Council may reduce or increase the number of days proportionately. Lots sub-divided as park lots, etc. Commutation may be at $i per day. Commutation may be fixed at any sum not exceeding $i. If no by-law commutation to lie at $1. Farmers' sons. over $150, one additional day; but the council of any township, by a by-law operating generally and ratably, may reduce or increase the number of days' labor to which all the parties, rated on the assessment roll or otherwise,, shall be respectively liable, so that the number of days' labor to which each person is liable shall be in proportion to the amount at which he is assessed. '. (2) In townships where farm lots have been subdivided into park or village lots, and the owners are not resident, and have not required their names to be entered on the assessment roll, the statute labor shall be commuted by the township clerk in making out the Hst required under section 121 of this Act, where such lots are under the value of $200, to a rate not exceeding one-half per centum on the valua- tion ; but the council may direct a less rate to be imposed by a general by-law affecting such village lots. R. S. O. 1887, c. 193, s. 93. 94. The council of any township may, by by-law, direct that a sum not exceeding $1 a day shall be paid as commu- tation of statute labor, for the whole or any part of such township, in which case the commutation tax shall be added in a separate column in the collector's roll, and shall be col- lected and accounted for like other taxes. R. S. O. 1887, c. i93» s. 94; 51 V. c. 29, s. 6. 95- Any local municipal council may, by a by-law passed for that purpose, fix the rate at which parties may commute their statute labor, at any sum not exceeding $1 for each day's labor, and the sum so fixed shall apply equally to residents who are subject to statute labor, and to non^ residents in respect to their property. R. S. O. 1887, c. 193,. s. 95. . 96. Where no such by-law has been passed, the statute labor in townships, in respect of lands of non-residents, shall be commuted at the rate of $1 for each day's labor. R. S. O. 1887, c. 193, s. 96. (j). 97. — (i) Every farmer's son rated and entered as such on the assessment roll of any municipality, shall, if not other- wise exempted by law, be liable to perform statute labor or commute therefor, as if he were not so rated and assessed. R. S. O. 1887, c. 193, s. 97. (j) In the case of non-resident owners whose nam^s do not appear in the roll the charge must be made against the land and not against the owner. Canada Co. v. Howard, U. C. Q. 6. 654. p (2) Every tenant farmer's son bona fide resident on the Exemption o( farm of his father or mother, shall be exempt from statute sons from statute labor in the same manner as if he were the son of an owner '*'^°''" and jointly assess'jd for the property upon which he resides as provided by section 2 of The Franchise Assessment Act, ^' ^ ^°' of i88g. 54 V. c. 45, s. 6. \ » 99. statute labor. No non-resident who has not required his name to Non-residents when Hot be entered on the roll, shall be permitted to perform statute admitted to labor in respect of any land owned by him, but a commuta- \l^°^^ statute tion tax shall be charged against every separate lot or parcel according to its assessed value; and, in all cases in which the statute labor of a non-resident is paid in money, the municipal council shall order the same to be expended in the , statute labor division where the property is situate, or where the said statute labor tax is levied. R. S. O. 1887, c. 193, s. 99. 100. — (i) In case any non-resident, whose name has when non- been entered on the resident roll, does not perform his admitted, but do statute labor or pay commutation for the same, the overseer "°',p^^„''^°™ of highways in whose division he is placed shall return him as a defaulter to the clerk of the municipality, before the 15th day of August, and the clerk shall in that case, enter • • •■ the commutation for statute labor against his name in the collector's roll ; and in all cases both of residents and non-residents, the statute labor shall be rated and charged against every separate lot or parcel according to its assessed , value. (2) Whenever one person is assessed for lots or parts of Amount of several lots in one municipality, not exceeding in the st°a"ute'\abon aggregate two hundred acres, the said part or parts si ill be rated and charged for statute labor as if the same were one lot, and the statute labor shall be rated and charged against any excess of said parts in like manner ; but every resident shall have the right to perform his whole statute labor in the statute labor division in which his residence is situate, unless otherwise ordered by the municipal council. R. S. O. 1887, C. 193, S. TOO. (jj) Proviso. (jj) Hall V, Farquharson, 15 A. R. 457, Patteison, J., at pUje 470 referring to section 87, R. S. O. 1877, says : " It enacts that whenever one person is assessed for lots or pans of lots in one municipality, not exceeding in the aggregate 200 acres, the said part or parts shall be rated and charged for statute labor as if the same were one lot," etc.; 53 ' '. ' T., '"' I .ocal clerks to keep the lists in their oiTices open to inspection, give copies to assessors, notify uccupants, etc. Lists to be evi- dence. Assessor's certi- ficate. 141- The clerk of the municipality is hereby required to keep the said Hst, (k) so furnished by the treasurer, on file in his office, subject to the inspection of any person requir- ing to see the same, and he shall also deliver to the assessor or assessors of the municipality, in each year, as soon as such assessor or assessors are appointed, a copy of such list ; and it shall be the duty of the assessor or assessors to ascer- tain if any of the lots or parcels of land contained in such list are occupied, or are incorrectly described, and to notify such occupants and also the owners thereof, if known, whether resident within the municipality or not, upon their respective assessment notices, that the land is liable to be sold for arrears of taxes, and enter in a column (to be reserved for the purpose) the words " Occupied and Parties Notified" or " Not Occupied" or ^^Incorrectly Described" as the case may be; and all such lists shall be signed by the assessor or assessors and returned to the clerk with the assessment roll, together with a memoranduni of any error discovered therein, and the clerk shall file the same in his office for public use; and furnish forthwith to the county treasurer a true copy of the same, certified to by him under the seal of the corporation ; and every such list, or copy thereof, shall be received in any court as evidence, in any case arising concerning the assessment of such lands. R. S. O. 1887, c. 193, s. 141. See s. 204. 142- ^^^ assessors shall attach to each list a certificate signed by them, and verified by oath or affirmation, (I) in the form following : I do certify that I have examined all the lots in this list named ; and that I have entered the names of all occupants thereon, as well as the That is the present case. The plaintiff was assessed for several parcels, in the aggregate, including island D, being much less than 200 acres, in 1880, 1881, and 1882 on the resident roll and in 1879 on the non- resident roll. He was liable, therefore, to only one sum of $2 in each year in respect of all his properties ; and to charge island D with $2 a year was not to act on the statutory mode prescribed for charging the statute labor according to the assessed value. • • (k) The list referred to is the one which the treasurers of counties, cities and towns are required to furnish to the clerks under section 140, showing all lands in respect of which any taxes have been in arrear for the thrlfe years next preceding the first day of January in any year. For form of list and assessor's certificate see Appendix '* C." (1) The oath or affirmation required by this section may be made before the head of the council, or in his absence, before the chairman. See section 276, Consolidated Municipal Act, 1892. 64 r s a v \i o b w names of the owners thereof, when known ; and that all the entries relative to each lot are true and correct, to the best of my knowledge and belief. R. S. O 1887, C. 193, S. 142, 147- I^ the clerk of any municipality neglects to preserve the said list of lands in arrears for taxes, furnished to him by the treas rer, in pursuance to section 140, or to furnish copies of such lists, as required, to the assessor or assessors, or neglects to return to the treasurer a correct list of the lands which have come to be occupied, as required by section 143 of this Act, and a statement of the balances which remain uncollected on any such lots, as required by section 144 of this Act ; or if any assessor or assessors neglect to examine such lands as are entered on each such list, and make returns in manner hereinbefore directed, every officer making such default shall, on summary conviction thereof before any two Justices of the Peace having jurisdiction in the county in which such municipality is situated, be liable to the penalties imposed by sections 225, 226 and 227 of this Act; all fines so imposed shall be recoverable by distress and sale of any goods and chattels of the party making default. R. S. O. 1887, c. IQ3, s. 147. Penalty on clerk* and assessors neglecting duties under preceding sections. How to be levied. ' 154- If> at the yearly settlement to be made on the ist day of May, it appears to the treasurer that any land liable to assessment has not been assessed, he shall report the same to the clerk of the municipality ; thereupon, or if it comes to the knowledge of the clerk in any other manner that such land has not been assessed, the clerk shall, under the direc- tion of the council, enter such land on the collector's roll next prepared by him thereafter, or on the roll of non-resi- dents, as the case may be, as well for the arrears omitted of the. year preceding only, if any, as for the tax of the current year : and the valuation of such land so entered shall be the average valuation of the three previous years, if assessed for the said three years, but if not so assessed, the clerk shall require the assessor or assessors for the current year to value such lands ; and it shall be the duty of the assessor or assessors to value such lands when required, and certi'y the valuation in writing to the clerk ; and the owners of such lands shall have the right to appeal to the council at its next or some subsequent meeting after the taxes thereon have been demanded, but within fourteen days after such demand, which demand shall be made before the loth day of 55 Proceedings where any land IS found not to have been asses- sed in any year. How land to be valued. Appeal from valuation. November ; and the council shall hear and determine such appeal on some day not later than the ist day of December. R. S. O. 1887, c. 193, s. 154. Other assessors ■lay act for those in default. Penalty on as- 225- If any treasurer, assessor, clerk or other officer re- fafung* °o *^p" .* fuses Or neglects to perform any duty required of him by this and" how' en- '^' ^'"^' ^^ shall, upon conviction thereof before any Court of forced. Competent jurisdiction in the county in which he is treasurer, assessor, clerk or other officer, forfeit to Her Majesty such sum as the Court may order and adjudge, not exceeding $100. R. S. O. 1887, c. 193, s. 225. 226. If any assessor neglects or omits to perform his duties, the other assessor, or other assessors (if there be more than one for the same locality), or one of such assessors, shall, until a new appointment, perform the duties, and shall certify upon his or their assessment roll the name of the delinquent assessor, and also, if he or they know it, the cause of the delinquency ; and any council may, after an assessor neglects or omits to perform his duties, appoint some other person to discharge such duties ; and the assessor so appointed shall have all the powers and be entitled to all the emoluments which appertain to the office. R. S. O. 1887, c. 193, s. 226. 227. If any clerk, treasurer, assessor or collector, acting under this Act, makes an unjust or fraudulent assessment or collection, or copy of any assessor's or collectot's roll, or wilfully and fraudulently inserts therein the name of any person who should not be entered, or fraudulently omits the name of any person who should be entered, or wilfulUy omits any duty required of him by this Act, he shall, upon convic- tion thereof before a Court of competent jurisdiction, be liable to a fine not exceeding $200, and to imprisonment until the fine is paid ,in the common gaol of the county or city for a period not exceeding six months, or to both such fine and imprisonment, in the discretion of the court. R. S. O. .1887, c. 193, s. 227, 228. Proof, to the satisfaction of the jury, that any real property was assessed by the assessor at an actual value greater or less than its true actual value by thirty per centum thereof, shall h^ prima facie evidence that the assessment was unjust or fraudulent. R. S. O. 1887, c. 193, s. 228. Pun'shment of J 229- An asscssor couvictcd of having made any unjust MsSL)A. or fraudulent assessment, shall be sentenced to the greatest Punishment of Clerks, Asses- sors, etc., making fraudulent assess- ■lents, etc. WhatLhallbe evidence of fraudulent assessments I punishment, both by fine and imprisonment, allowed by this Act. R. S. O. 1887, c. 193, s. 229. 230- With reference to The Jurors^ Act, if any assessor of any township, village or ward, except in the cases provided for by sections 52 and 54 of this Act, neglects or omits to make out and complete his assessment roll for the township, village or ward, and to return the same to the clerk of such township or village, or of the city or town in which such ward is situated, or to the proper officer or place of deposit of such roll, on or before the ist day of September of tiie year for which he is assessor, every such assessor so offending shall forfeit for every such offence the sum of $200, one moiety thereof to the use of the municipality and the other moiety, with costs, to such person as may sue for the same in any Court of competent jurisdiction ; but nothing herein contained shall be construed to relieve any assessor from the obligation of returning his assessment roll, at the period required elsewhere by this Act, and from the penalties incurred by him by not returning the same accordingly, R. S. O. 1887, c. 193, s. 230. See also R. S. O. 1887, c. 52. Penalty for not making and completinK assessmsnt rollt by the proper time. «v. Stat., c. 51. Not to impair any other liabilitjr. SCHEDULE A. \: {Section j.) FORM OF NOTICE BY NON-RESIDENT OWNER OF LAND REQUIRING TO BE ASSESSED THEREFOR. To the Clerk of the Municipality of Take notice, that I {or we) own the land hereunder mentioned, and require to be assessed, and have my name {or our names) entered on the Assessment Roll of the Municipality of {or Ward of the Municipality of ) therefor. That my {or our) full name {or names), place of residence and Post Office address, are as follows : A. B., of the Township of York, shoemaker, Weston Post Office {as the case may be). Description of land {here give such description as will readily lead to the identification of the land). Dated the day of , 18 . C. D. Witness, G. H. R. S. O. 1887, c. 193, Schedule A. o < i c 5 !^ u 'P9«n 81 9UJ«( ipiqM joj stiodjnd puv 'aauMO JO °3uieu 3U1 qiiM asooind Suuni -OBjnuBiii AUK Joj JO Ajauiqnuui ItuiAup JOJ 'sj3|iuq lueais JO J3quin|(i 'Li U0JP3C; japun saiinn jo XjaAi)3p jd aivG u < c/) ipsj japun S3J.1B JO '1B3l{M jsquinisi 'iispjeS pue pJHq;'>jo JO 83J3y S, aiscM JO qsjvui 'duiOMS •puB| JO S3JDV •pUB|pOOM JO «iaj3V ,'paj3i!>iX3>{ •5 2;; 5:3 «m'^»a i u .•qwia I 2 •sasjoq JO jaquin[ii •siSoq JO J3q(unj^ 'dsaqs )0 jaqiun[^ ■ailiea jo J3qmn(i] •UO!3ip)l ')U3piS3J SB p31BJ suosjad X|iu]Bj u; suosjsd jo J3quinj|^ JO Q c75 •SOOQ ■saq3)!(| •s8oa •- w o ■< H to H a < •joqB| ,sXbp JO jaquin^ \^V>\. •pp SJB3A 09 oj iz uiojj suosj3d JO jaqiunfj (« o 41 S— - •amosui 3|qBXBj puB Auadojd |euosj3d puB |i;3j jo anjEA |Bjoj, M > J . (- n Id aj < S W X o 'aU103UI 3|qBXB| puB X]j3dojd (Buosiad j6 aiqeA |BJO_j_ •auioaiii DjqBXBj^ •SUIODUI UBqj jaqjo Auadojd jBuosjad jo' aniBy^ a i/i. I? o H ^ >•' Q a. Z 2 i« U li. Q ■Auadojd |P3j jo anjBA jBjoj, | -Aua -doad |Baj jo jnnjBd qoBS jo sniE^ •SaSBJIIA pUB SUMO] S31J10 ui 'uo ]|!nq jo jubdBj\ -sdiqs -UMOl Ul pOJBSp S3J3B |0 J3qtUn|iJ o 313 ']33} 'S3J3B JO JSqUinjiJ | •D13 '3snoq 'JO] JO jsquinvj | ' 'uoi]euS;s3p jnqio JO 'sjBiibs 'jaajjs 'uoisssou'i-) '~~ /((ooqos 3]BJBd3t;) 'S t^poqas 3iiqnj) -j 'UOHDas |Ooq3t5 a P H •JU3piS3J-UO{»J I 'J3U/M0 sqi lOU SI oMj uuiti(OD Ul pauiEu uosjad u'sqjiv JOUMO JO s'sajppB puB amBjij •AuEd P3SS3SSB JO aHy •UOS S,J9UIJEJ JO '1UBU31 '3siqDUEJj[ pooquBj^ 'jspjoqssjj •uouEdnooo •XiJBd aiqBXB) JO ss3jppB aoiuo l^oj P"" suiBjj 'ipj no jsquin^ 68 SgS s« assess withi plaint — c 8 •Cup a "•I "8 ^1^ s 1 4> k 5 .as" c.s h'^ ^ = 5- «» o.« i.a t^^ u <«"3 a "^i §. rged, or tiarge I was re UJ3 ^Si"5 »-N "■ Si a^ftS PQJJ «; o>. \ JO ^A\ oja ,. <«3 em yours riting, of the Asse 1 "J J^,i% 00 ** 00 <« a c>« ^ ""S . If yo sioner), i ate on w •5 5 JOTS w S 5- c Q u £ 0. 3 M V '','< s ^^i ft « " >, !if .a i>.ti H > "S ^— . p< ss. S5 tiS ssed as a e Munici day of 2- t 2 T3 C B e .2 3 ji'a " 6*0 3 41 <-* |S8 ^ %u op ^ 4^ >8S a .H "^ l| £ - ■^ u * " ^ > "i v^ V u ■ZO c 0« "0 1 li Take nt ma r the t 5 1 ^1 a a V u (U a B C 2 3 I a fli Pi-s *« es V.B "> - <2 ON THE Assessment Roll as a Voter. ■ I, as follows , make oath and say I am a British subject (by birth or naturalization), and I have resided in this province for the nine months next pre- ceding the day of in the present year {the day to be filled in here is the date on which by statute or by-law the Assessor is to begin making his roll), I was at the said date in good faith a resident of and domiciled in {giving name of municipality for which the assessor is making his roll), and I have resided therein continuously from the said date, and I now reside therein at , , {here give the deponent's residence by the number thereof if any, and the street or locality whereon or zvherei,^ the - same is situated, ij in a city town or village. If the residence is in a township, give the concession wherein, ■' and the lot or part of lot whereon it is situated) I am of the full age of 2 1 years, and am not disqualified , from voting at elections for the Legislative Assembly of Ontario. , Sworn before me at of this day of in the county' 18 . {Sie^nature of Voter.) Signature of /. P. etc. ( This oath may be taken before any Assessor or any fustice of the Peace, Commissioner for taking Affidavits, or Notary Public.) ,i4-v 90 Form 2. " FORM OF AFFIDAVIT FOR SAME PURPOSE AS FORM I. But where the person has been temporarily absent from the Municipality. - " I, , make oath and say as follows : I am a British subject (by birth or naturalization) and I have resided in this province for the nine months next pre- ceding the day of in the present year {the day to be filled in here is the date on which by Statute or by-law the Assessor is to begin making his roll). I was at the said date in good faith a resident of and do- miciled in {giving name of municipality for which the assessor is making his roll) and have resided therein con- tinuously from the said date, and I now reside therein at {here give the deponents' residence by the number there- of, if any ^ and the street or locality whereon or wherein the same is situated if in a city, tozvn or uillage. If the residence is in a toivnship, give the concession wherein and the lot or part of lot whereon it is situated. And I have not been absent from this province during the said nine months except occasionally or temporarily in the prosecution of my occupation as {menticning, as the case may be, a lumberman, or mariner, or fisherman, or in attendance as a student in an institution of learning in the Dominion of Canada, naming the institution if absent as a student. I am of the full age of 21 years, and am not disqualified from voting at elections for the T egislative Assembly of Ontario. Sworn before me at in the\ County of this day of I 18 . y {Signature of f. P. or Commis- j sioner, etc. J {The Oath may be taken before any Assessor or any fustice of tlie Peace, Commissioner for taking affidavits ^ or Notary Public). 52 V. c. 5, s. I. Schedule A. and B. . {Signature of Voter.) 60 SCHEDULE M. ' {Section i^c) Census of all children between the ages of eight and fourteen in the (city, town, incorporated village or township, as the case may be,) of Name of ChUd. Age. Parent or Guardian. Residence. 54 V. c. 56, s. II, Sched. A. ter.) «1 THE PUBLIC SCHOOLS ACT, 1891. Assessors to value lands situated in each section. RURAL PUBLIC SCHOOLS. 12. (2) Where the land or property of any individual or company is situated within the limits of two or more school sections, the parts of such land or property so situated shall be assessed and returned upon the assessment roll separately, according to the divisions of the school sections within the limits of which such land or property is situate. R. S. O., c. 225, s. 119. EQUALIZATION OF UNION SCHOOL ASSESSMENTS. Assessors to determine propottiun. Arbitiation where assessors diutgree. When school section lies in two counties. 95- — (i) Once in every three years the assessors of the municipalities in which a union school section is situated, shall, after they have completed their respective assessments and before the first day of July meet and determine what proportion of the annual requisition made by the trustees for school purposes shall be levied upon and collected from the taxable property of the respective municipalities out of which the union school section is formed. Notice of such determination shall be given forthwith to the secretary- treasurer of the union school .section concerned. R. S. O., c. 225, s. 91 (i). Part. {Amended.) (m) (2) In the event of the assessors disagreeing as to such proportion, as aforesaid, the inspector in whose district the union .school section is situated shall name an arbitrator who, with the assessors aforesaid shall determine the said matter and report the same to the clerks of the respective municipalities, and the decision of a majority shall be final and conclusive for the period of three years. R.S.O.,c. 225, s. 91 (i). Part. (3) When the union school section is composed of por- tions of two adjoining counties, then on the disagreement of the assessors the inspector of the county in which the school house of the union section is situated shall name an arbi- trator, and the decision of a majority shall be final and (m) For form of notice see appendix " D." 62 conclusive for the period of three years. R. S. O., c. 225, s. 91 (2). (4) The meeting of the assessors, for the purposes herein assess"fs'to set forth, shall be called by the assessor of the municipality determine , . , ' , , , ,-1 • • • • 1 proportion. m which the school house of the union section is situated. {New.) • ' . (5) The assessors or the assessors and arbitrator appointed Reconsideration as herein required may, at the request of the inspector or ^^"^'^ ' five ratepayers, within one month after the filing thereof with the clerk reconsider their award, and alter or amend the same so far as to cprrect any omission or error in the terms in which such award is expressed. (Aew.) CHAPTER 52, R. S. O., 1887. An Act Respecting Jurors and Juries. SELECTION AND DISTRIBUTION OF JURORS FROM THE ASSESSMENT ROLL. !25. 17. The mayor or reeve, the city, town, village or town- Certain ship clerk, and the assessor, or assessors if there be more fUnabnaries to thp ne, of the respective cities, towns, villages and town- j'^^/']'""" "'^ shi^jj in Ontario, shall be ex-officio^ the first Selectors of Jurors for every township and village and for each ward of every such city or town. 46 V., c. 7, s. 17. (n) (n) Section iS provides that the selectors shall assemble annually on the lOih of October, where the meetings of the council are usually held. Section 20 provides for the production of the assessment rolls by the assessor at the time appointed, and .section 21 requires the selectors to make and subscribe the oath provided before entering upon their duties. . ^ 08 CHAPTER 185, R. S. O. 1887. • An Act respecting the establishment of Municipal Institutions in the Districts of Algoma, Mus- KOKA, Parry Sound, Nipissing, Thunder Bay and Rainy River. Assessois to be appointed to enter in assessment rolls. Freeholders and householders. Person* taxable for income. Farmers' sons, Rev. Stat., c, 193. Notice of assessment. Rolls to be returned to clerk. 20. The council shall, as early as convenient after their first meeting, appoint one or more assessors, who shall enter upon a roll to be provided for that purpose : 1. The names of all the freeholders and householders in the municipality, stating at the same time on the roll the amonnt of all the real and personal property owned by such persons respectively, and the actual value thereof, and whether the owners are resident are not ; 2. The names of all persons liable to taxation for income, or who, though exempt from taxation have required then names to be entered on the said roll, in respect of such income, stating at the same time the amount of such income ; 3. The names of all farmers' sons entitled to be assessed under the provisions of The Assessment Act ; and the said assessor or assessors shall duly notify the person or persons so assessed by leaving a notice at his or her place of abode, or if a non-resident, by leaving the same at the nearest post office, stating in such notice the particulars of said assessment R. S. O. 1877, c. 175, s. 19. 21. The said roll sha..l be returned to the clerk of the municipality within such time as may be provided for by any by-law passed by the council. R. S. O. 1877, c. 175, s. 20. CHAPTER 214, R. S. O. 1887. An Act to impose a Tax on Dogs and for the Pro- tection OF Sheep, and Chapter 62 of 53 Vic, AMENDING THE SAME. TAX ON DOGS. 1. Section -i of the "Act to impose a Tax on Dogs and s'*7'fe''eaied"''' for the Protection of Sheep " is repealed and the following is substituted therefor : 1. Subject to the provision in the following section, there Annual tax on shall be levied annually, in every municipality in Ontario, °^^' upon the owner, possessor or harbourer of each dog therein an annual tax of $1 for a dog and $2 for a bitch. Provided, nevertheless, that the owner or possessor of a kennel of pure bred dogs which are registered in the " Canada Kennel Register," may in any year obtain from the treasurer of the municipality a certificate of having paid to such treasurer the sum of $10 as a tax upon such kennel for that year, and upon the production thereof to the assessor, the owner or possessor of such kennel shall be exempt from assessment and any further tax in respect thereof for the said year. 2. Section 2 of said Act is repealed and the following Rev.Stat,.c,3i4, substituted therefor :— "• '• """''*'• 2. Upon the petition of 25 ratepayers it shall be lawful Municipal for the council of any city, town, township or incorporated dec"a'i^'i that tax village, to provide by by-law that the said tax or any part of not to be levied. it shall not be levied in said municipality. 53 V., c. 62, ss. 1 and 2. 3. The assessors of every municipality within which this Act has not been dispensed with, as provided in the preced- ing section, shall, at the time of making their annual assessment, enter on the assessment roll, in a column prepared for the purpose, opposite the name of every person 65 Duty o** assessors herein. Duty of owners of dogs Penalty. assessed, and also opposite the name of every resident inhabitant not otherwise assessed, being the owner or keeper of any dog or dogs, the number by him or her owned or kept. R. S. O. 1877, c. 194, s. 3. See Cap. 191, s. 14 (3), and Sched. B. 4. The owner, possesser or keeper of any dog shall, when required by the assessors, deliver to them, in writing, the number of dogs owned or kept, whether one or more; and for every neglect or refusal to do so, and for every false statement made in respect thereof, shall incur a penalty of $5 to be recovered with costs before any Justice of the Peace for the municipality. R. S. O. 1877, c. 194, s. 4. 53 V., C. 62, s. 3. I, faithfull ability, appointt not rece such, fo: executio either ci behalf c my ofific( Mui To In a require y 'Real a) CASH debt froi Thi< within Dat( I he the real liable to ner, Tenant or Iccup.int.' 69 APPENDIX "A." DECLARATION OF OFFICE. I, A. B.^ do solemnly promise and declare that I will truly, faithfully and impartially, to the best of my knowledge and ability, execute the ofifice of assessor to which I have been appointed in this township {or as the case may be), and that I have not received, and will not receive any payment or reward, or promise of such, for the exercise of any partiality or malversation or other undue execution of the said office, and that I have not by myself or partner, either directly or indirectly, any interest in any contract with or on behalf of the said corporation, save and except that arising out of my office or position as assessor. APPENDIX "B." Statement Required under Section 42. Municipality of 189 To In accordance with the provisions of the Assessment Act, I hereby require you to fill up the following schedule. The statute provides that '"Real and personal property shall be estimated at their A CTUAL CA SH VALUE, as they would be apprdised in paynint of a just debt from a solvent debtor!^ This schedule to be returned to meat , : within days from this date. Assessor. Dated the day of 189 I hereby declare that the following contains a true statement of all the real and personal property in which I am interested, or income liable to taxation, in the municipality, for the year 189 Sigiiature ner. Tenant or Occupant.' < No. of Con, St. or other designa- tion. No. of Lot, House, etc. Qiian- iity'of Land. Cash vahie of each Lot Taxable Income. I'otal cash value or Personal Property liable to Taxation, O t/j . 00 o c Remarks. <57 V. ■ \ APPENDIX "C" {Section I ^r. Consolidated Assessment Act.) .^ List of lands in the municipality of the of liable to be sold for arrears of taxes in the year Dated this day of i8 To Assessor. Clerk. Concession or Street. Block or Part of Lot. Lot. Years for which Taxes are in arrears. Quantity of Land in each Lot. Remarks of Assessor, Occupied and name of parties notified; not occupied or incorrectly described and memorandum of correction. assessor's CERTIFICATE. I do hereby certify that I have examined all the lots in this list named, and that I have entered the names of all occupants thereon, as well as the owners thereof when known ; and that all the entries relative to each lot are true and correct, to the best of my knowledge and belief Sworn before me at \ in the county of this ( day of ■'^1' (Commissioner \ or J. P. I 68 o < > 03 Ui Z O H U M ^ O O X U O) Z, O o H » t/3 CO CO < Q N .J < D O- W o o H O b. o o of year Clerk. 3BSS0R. arties notified; ;ctly described :orrection. n this list hereon, as es relative ind belief en O < > 03 tn O H U U O o a u CO iz; o 2; h o H 2: cn en < Q N < o- W o u H O 12; O a; ^ O *-• 3 cr -° c 0) ts Is* Jo < in 'o O J3 O CO c o 3 O O .Si o 3 y3 S S >> 0) OJ >i» '^ o a, o a o .5 c 5-2 0) CO c us o 3 O '2 '5 3 s • ^^ o 0) a, w 2i o o; a, o •4-f s o i 00 I a u : I- o E o c a O Z: 35 73 O cfl -3 o I ^ «co cr;3 '-3 c o Q- C 03 1 1 W O 73 (L) C be C 3 4J -C C N a, 3 '5 3 E 0-1 J3 13 ■> OJ O a 13 O! O °13 o JS a, o a. ^ -S c o C 3 a^ "8 S: M J3 u *- ^3 •s ""^ ^ (U w o W ' o •s , >^ >, >■. p^ ^ • S <*-l 'JZ — * «^ ■* ^ o s. C3 .Q. a. 73 .9* •s" 5 'S '5 '5 '5 'S rt ns 3 s a a a Q, B P. s S s s 3 «r O o o bl o U Ul f^^ 12 1 ^ >^ Sn U) U) t^ M <«5 -a 1 t/i < < O 1 3 u TS ** ,„• •S.S T3 C/3 bfls (U M -« 15 4-1 «8 J3 J3 s ^ f B a W rt o >% B t; o -G >-, ortion s notii «j u f^ 4-1 °2 ^o 7 .S o 6/3 « 2 a •4-1 S-o f--s Q e assessed 37 PENAi;rY. I'or not furnishing statement to assessor 42 On assessor for causing improper entries on roll 47 On assessor for not examining lands in arrears for taxes . 55 Other penalties on assessors 5^"57 PERSONAL ESTAI'E AND PERSONAL PROPERTY. What this includes .... 4 Mode of assessing 34 In control of agent for non-resident owner 15 How to be estimated 30 PROiM<:RTY, REAL AND PERSONAL. How to be estimated 30 Of companies .• .... 36 Of partnership 37 Place of business 30 Agent of non-residents to be assessed 39 E.xecutors 40 Trustees 40 RAH.WAY COMPANIES. Lands of, considered as resident in certain cases. . 5 To furnish certain statements to clerks 32 REAL PROPERTY AND REAL ESTATE. What this includes .... 4 Mode of assessing 24 Where to be assessed 24 To whom to be assessed 24-26 How assessed, when owned by several persons. . . 27 How to be estimat^ed 30 RESIDENCE. . Property to be assessed at if a person has no place of business 38 73 l!H RURAL PUBLIC SCHOOLS. Assessors to value lands in 62 Assessors to determine proportion between union school sections 62 SALARY, WAGES, ETC. To be assessed in municipality where earned .... 39 SCHOOL SECTIONS. Equalization of union . . 62 SEPARATE SCHOOL SUPPORTERS. When to be assessed 19 Notice to be given to 44 Form of notice 5H Notice of change to be given to 44 Assessor to be guided by index book 44 STATUTE LABOR. Islands used as places of resort, not exceeding ten acres, not liable for 3:: Who liable for 5° 5- Ratio of service 51 SUPERIOR COURTS. Salaries of ofificers of 15 TAXATION. Property liable to 6 Property exempt from 7 TELEPHONE POLES 4 TOLL ROADS. Shares in e.xempt 33 Assessment of 33 TRUSTEES 40 UNOCCUPIED LAND. How assessed 5 VACANT LANDS. How valued in cities 31 VOTERS. List of i 5 7+