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 ( 
 
 to THE WARDEN AND COUNSELLORS OF THE 
 :. ^.:: LONDON DISTRICT, IT? COUNCIL ASSEMBLED. 
 
 The Commissionera appointed at the last Session of the District 
 Council " to call for and examine all Returns made by the Governmant 
 " to any Office in the District, of Lands belonging to any one or two 
 " Townships in this District, sold and patented or otherwise liable to be 
 •' Taxed — and all matters and vouchers connected therewith — to compare 
 " them with the entries on the Books of the Clerk of the Crown and 
 •• Treasurer of this District, in order to ascertain what amount of Wild 
 "Land Tax has been collected, and is still due the District," and to 
 report at the present Session of the Council, present the following 
 
 REPORT. 
 
 The Rateable Lands are such as are held by Fee-simple, Promise 
 of Fee-simple, Land Board Certific.'..e, Order of Council, Certificate of 
 any Governor of Canada or by Lease, and, under Act 69, Geo. III. 
 chap. 7, after the first Monday in January, 1820, these were subjected 
 to the taxation of one-fifth of a penny per acre while uncultivated, for 
 the general purposes of the District, — and under chap. 8, after the first 
 Monday in March, 1820, to an additional tax of one-eighth of a penny 
 per acre for Road purposes, with a provision that, when these rates 
 remained unpaid, and in arrear for three years, they should be increased 
 one-third, and if unpaid, and in arrear fo- five years, the whole should 
 be increased in the proportion of one-half, and thenceforward be charged 
 in the same manner ; and under 4 dc 6 Vic. chap. 10, all rateable lands 
 were subjected to an additional assessment of four-fifths of a penny and 
 one-eighth of a penny per acre, so that he total assessment should not 
 exceed one penny half-penny, Currency, pef acre, but no provision 
 appears to be made to increase this additional amount of assessment by 
 one-third or one-half, when unpaid, and in arrear, so that it is more of 
 an object for parties owning Wild J^and. to allow the total rates to remain 
 unpaid for eight years, — and, in the interval, lay the amount of rate out 
 at interest, as the interest received will be double the amount of the 
 penalty, of the one-half increase on a part of the rate. This incongruity 
 is noticed here, that the attention of the Council may be directed to the 
 same, and that the necessary proceedings may be taken to remedy it. 
 
4 
 
 t'ndor 8lh Vic. chai). 7, ull taxos accrued, and arrears due, at 
 February, 1845, in any Township or Tract, at the time when, under 
 that Act, it shall be detached from any District, shall be paid to Treasurer 
 of the now District, as if t rh Township or Tract had always formed 
 part of such now District; but the portion of such tax accrued, before 
 its detachment from first District, shall be paid over to the Treasurer of 
 the old District j and as there does not appear to be any. provision made, 
 previous to the above year, by which the rates due on the lands that now 
 form the Huron, Brock, and Talbot Districts, at the tmie they were de- 
 tached, could be arranged, we call the attention of your Council to the 
 subject for inquiry into the Law of the case. 
 
 Under Act 69th, Geo. III. chap. 7, the Treasurer is required to 
 keep an account for each Township, according to Schedule furnished by 
 the Surveyor-General, in which he shall particularly enumerate every 
 Lot in the Township as prescribed, and shall charge the same with the 
 amount of the rales payable therefore for each year, and shall credit it 
 for the amount paid in respect thereof, each and every year ; and under 
 the 15th sec. he is directed to charge in the said account, the increase of 
 one-third, or one half, for the lands in arrear, on the rates for general 
 and Road purposes. 
 
 Under Act 9th, Geo. IV. chap. 3, after 1824, parties owning lands 
 and not residing in the District, may pay taxes to the Treasurer of the 
 District in which they reside, excepting that when taxes arc in arrear 
 for six years ; the party in such case ia required to pay the Treasurer 
 of the District in which the lands are rated, himself, and such Treasurer 
 of another District is required to send annualy, on first July, a statement 
 specifyin^< the Lot, Concession, period for which the tax is paid, and.theu 
 date of payment, also enclosing the amount received ; and the Treasurer 
 receiving the same, is forthwith to credit the several Lots with the amount 
 specified in statement, returning a receipt to the Treasurer for the same ; 
 and it is also provided that no partial payment of tax shall be received, 
 when more than eight years' tax is in arrear. 
 
 These various Statutes also point out how, and by whom, the Ab- 
 sentee Rates received by the Treasurer, are to be expended for District, 
 and Local purposes. 
 
 From these Acts of Parliament affecting the Wild Land Tax depart- 
 nient, your Commissioners ascertained what description of Wild Lands 
 were subject to taxation — what taxes they were liable for, and when 
 such lands bdcome liable ; also, the manner in which the account of the 
 rates received or due should be kept, and decided to report on the 
 Township of Delaware, as being the smallest, and the Township of 
 Southwol'J, as being one of the largest, and most complicated, in the out- 
 line of its survey, in the District; but finding so much labour and time 
 required in reducing the various matters of the Township of Delaware 
 to order, and for other reasons, the intention of reporting on Southwold 
 was given up, nnd your C'ommipsioners confined tbems'elves to a thorough 
 
 I 
 
 I. 
 
 i 
 
5 
 
 
 ' 
 
 i 
 
 investigation of all matters connected witli the Wild Land Tax depart*" 
 ment of the Township of Delaware, and are of opinion, tliat a Report 
 on ono Township will be almost ns satisfactory to the Council as a Report 
 on two, and enable the Council to decide whetlier every Townsiiip in 
 the District should be reported on or not. 
 
 Having copied a Map of the Township, youp Commissioners, by; 
 searching in the Register Oflice, ascertained what Laiids were rateable, 
 and when they became rateable, and inserted the same in the accompa- 
 nying Map, marked Schedule A, which shews the Lots, Concessions, 
 Broken Fronts, acres patented, and date of Patents for the Township of 
 Delaware ; and on comparing the same with the Schedules from the 
 Surveyor-General's Office for every year from 1820 to 1847, as in the 
 Treasurer's Office, your Commissioners noticed entries in the Register 
 Office, shewing that Patents were . issued for the following Lot^i, that 
 were not found in the Schedules in the Treasurer's Office, namely — 
 
 Lot 11, Concession 1, 200 acres to King's College, 1828, 
 
 16, " 2, 203 " to do. " 
 
 2, " 3, 200 " to Ebenezer Allen, 1798, 
 
 (4, " 4,10 " to James Mills, 1797 ; this one had been 
 
 entered, and the pen afterwaiJi; drawn across it,) 
 
 And noticed entries in the Schedules in the Treasurer's Office that Pa- 
 tents were issued for, the following Lots, that were not founi entered in 
 the Register Office, namely — 
 
 Lot 20, Concoision 1, 230 acres, previous to July, 
 3, " 3,200 ■' do. do. 
 
 24, ' 4,200 " do. do. 
 
 20, 
 
 The whole of the lands rateable are entered (those from the Register 
 Office are in red ink) in the accompanying Schedule B, being a state- 
 ment of rateable lands, in the Township of Delaware, shewing the lot, 
 concession, and number of acres rateable ; also the year in which they 
 became rateable. 
 
 Your Commi.-ssioners next directed their attention to ascertain what 
 lands rateable had been assessed since 1819 ; and on requesting the 
 Treasurer to produce the copy, from.the Clerk of the Peace, of the lands 
 returned asses-:ed, were informed that the returns from ihe Clerk of the 
 Peace's office,only date back to 1829;and on examining the returns produ 
 ced from 1829 onwards,in many instances they afforded a very imperfect 
 statenricatof the number of acres assessed in each separate lot, sometimes 
 shewing lot and acres, and no concession, sometimes concession and 
 acres, and no lot, and at other times lot and concession and no acres, and 
 the occupant's name is not given, and they are not entered in any 
 regular manner, but just in the rotation in which they are in the assess- 
 ment rolls. This was very unsatisfactory, and, as the Treasurer had no 
 lists of lands assessed from 1S20 to 1828, your Commissioners applied at 
 the Office of the Clerk of the Peace, for tl>e original assessment rolls, 
 from 1820 to 1848, and were furnislied with the rolls for thesey«ars, 
 
i^ 
 
 with tlie exception of those for the years 1822, 1827, and lfi28 which 
 could not be found in l!ie office. ' 
 
 On examining the rolls for 1820, 1821, and 1823, a new difficulty 
 presented itself in the fact, that for these years the number of acres as- 
 sessed is entered, but the lot and concession to which they belong is not 
 designated. This difficulty was in part removed by having the names 
 of the occupants. We have therefore presumed that 
 
 Lots No. 1, 2, 3, 4, 6, and 12, in the 1st Con., containing 1150 acres, 
 Also, No. 1, « 2nd " " 200 
 
 2, 8, and 12, in the Broken Front, '• 600 
 
 CB, EB, a, b, c, and d, Gores, ♦' 838 
 
 OB, for 1820 and 1821 «« 70 
 
 « 
 it 
 tt 
 
 Total 
 
 2758 
 
 Were entered for these years on the roll, by the Assessor, because for 
 these years, they are not entered as having paid absentee tax to the 
 Treasurer, and as the number of acfes returned by the rolls for these 
 years is as follows, namely ; 
 
 In 1S20, 2725 acres. 
 In 1821, 2651 acres. 
 In 1023, 3202 acres. 
 
 Nearly coffesponding with the number of acres in the above lots. Tha 
 number of acres for 1823 is greater than for 1820 or 1821 ; but as Mr. 
 Springer in 1823 was assessed for 1400 acres, and in 1820 only for 
 500, we supposp that part of the 1400 acres were in an adjoining Town^ 
 ship, as the rolls for these years, in some instances, include lands in ad- 
 joining Townships ; so that the number of acres assessed by the rolls, 
 and the (Quantity of acres in these lots, nearly correspond ; and as the 
 assessment rolls for the years 1822, 1827, and 1828, could not be found 
 tve have also presumed, the same lots, and also number 15, in the first 
 Concession, were entered On the roll by the Assessor for these years 
 because they were assessed in the years 1824, 1825, or 1826 preceding' 
 and some of them in 1829, the year following ; and as they are not en- 
 tered as having paid absentee tax for these years, with the exception of 
 ftumber 12, in the first Concession, which appears to have paid tax on 
 100 acres in the years 1827 and 1828. We have accordingly entered 
 Wl these lands for these years, as assessed, in the accompanying Sche- 
 dule C. and in the accompanying Schedule D, the summary abstract of 
 the fownship, such lands are not entered in figures in the column 
 headed, assessed, but there is a line drawn across the column for these 
 years, in blue ink, to show that they are not charged as in arrear. After 
 examining all the assessment rolls, from the Clerk of the Peace's Office, 
 and reducing their contents to regular order, in lots and concessions, it 
 became comparatively less difficult to ascertain what lands had been 
 assessed, with the exception of certain lota in the broken front and first 
 
 : 
 
«Z^''m "' "•"''.' '"'" ^'*''' ''>'y '^''«^''y entered i« the as.ess.neut 
 roll8. Many similar entrieH to the following are to be found : 
 
 Part of Lot 1, Con. 1 ) 
 
 :: .^. - I 102 acres; 
 
 ...... ^. -, ", ) 
 
 And 1 18 impossible for uny person but the owner to know how manv 
 
 acres .„ each separate Lot h.uo boon assessed ; and as cert^nLoT in 
 
 the broken Iront and first ('cncossion uro n.i.x.d up in the above mai 
 
 ner. and imperfectly doscribod, novorlheloss they appear To have Zen 
 
 generally assessed, wo h:ivo therefore presumo^ nat ^ (E and 4 
 
 a„rfirsTVonce""'"'""-^ ^' -' '' *^' 'l ''''^ '''' ^^' '" tht'bJoken front' 
 and hrst Concession, wui-o assessed in certain years as entered in 
 
 Schedule C,-and in Schedule J), huvo drawn a blue line across the 
 columns, headed by the years, in whicii thoy aw mixed up and sho,v 
 an apparent deficiency, while for the years in which some of Ihem do „^ 
 appear by the assessment rolls to have been assessed at all or onlv 
 partly assessed, or where found in the Absentee List from the Cof 
 ScTedule.'^ '^" '''"'''" " '" ''"'''' ""^ -•" bo found inThe proper 
 To prevent these imperfocllon« in future, the Assessor of each 
 
 .hrS tt°Lots'' "^" r' I'' ""^7 r'' ^""'='^-'- - " -P "a 'e 
 sneet, and the Lots consecutively ; and whore any party owns lands in 
 
 different Concessions, such lands should bo entered wRh a reference 
 
 and the correct number of acres in each Lot, or part of a Lot shouW b^ 
 
 entered which would enable the Assossc.r, ov any other public officer « 
 
 once notice any lands omitted, and wl.ich cannot be noILd bv the 
 
 present irregular practice of assessing, without great labour— it would 
 
 wnich would be a more serviceable list for the use of the Treasurer than 
 he present list of lands assessed with which he is furnished while a" 
 andsTl""H' '^ i"™''^'^^? '''' "°'"'^°^ ''^^^ «« P'^vided by hwT one of 
 
 1 ch ck oTth; ott °"' °H ""'^^ "°' T'''"^' ^'' °"« !'«' -°"W prove 
 a Check on the other ; and we notice the imperfection, that the Council 
 may cause the same to be remedied for the future. 
 ScheLd. T^'^l'^f'^^ ^^"' be found entered in the accompanying 
 shin o?ruf ' "") '^^'"'.^ statement of the rateable lands in the Town, 
 ship of Delaware (excepting the lands assessed and afterwards returned 
 to the Treasurer in the Collector's Absentee Lists, l.om 1842 to 1847 
 
 1820 to 18"48,'incS';^ ' "^' ""' ""' """^'^' '""'" ^"« '^«" 
 
 Your Commissioners next enquired for the Absentee Lists lo ascer- 
 
 SecU T "IV^'T'^^'r'.''"?*'''^/ '^'« ''^ ^'^ "°' been pa d to the 
 Collector The Absentee Lists for the years 1842 to 1847 are in the 
 
 Treasurer's Oifice. but the lists from the ^car 1820 to 1841, we hate not 
 
 seen ,-the Treasurer mlormed your Commissioners that the lists were 
 
In the Clerk of the Peace's Office, where we enquired for thern, but 
 cannot find them ; so that if nny lands rateable ore in the mis- 
 Bing lists, tho taxes on them will be lost to the District ; wo there- 
 fore only include in the statement of lands in arrear, ihoe found in the 
 Absentee Lists for tho years 1842 to 1847. In the list for 1844, James 
 Patrick is returned for Lot 4, Concession 4, 50 acres ; but as he was 
 not assessed for that Lot, but for Lot 4, Cjncession 3, we have charged 
 the rate i , arrear for 50 acres on the lulter Lot for 1844 ; and tho total 
 number of acres thus in arroar is 916, as \wr accompanying Schedule E, 
 which is an extract from the Absentee Lists from ilii? years 1842 to 1847,' 
 inclusive, shewing the party assessed, ol' > lot, concession, and num- 
 ber of acres assessed, on which no tax was paid to the Townshi,» 
 Collector, and which are now entered in the list of rateable lands in 
 arrear in Schedule U. 
 
 Your Commissioners next directed tleir tttcntion lo ascertain on 
 what lands ra!»!ab!e, and not assessed, the absentee rales had been en- 
 tered as rr,ceived, and the total amount so received ; and for that purpose 
 the books connected with the Wild Land Tax Department were carefu'.ly 
 exam):ied. In the four boohs commencing with the year 1820, and 
 onwards to 1849, eacli page represents the lots in one concession, and 
 the rates received during the years represented bv each book, and at 
 the head of each page, these years are entered : unr^er each year are two 
 money columns, the one shewing the amount of rates received for 
 gr,neral, and the other for road purposes, during t'le year written at the 
 head of the columns, for any number of years since a previous pay- 
 •.TTient, and entered opposite to the lot for wh.ch tho rate has been 
 received ; there is also a column in conncf.ic u Avi(h each year for .-emarks. 
 
 If the money columns for each year had been added up and thus 
 closed, and they appear in some years from 1820 to 1841, to have been 
 >dded up and thus closed, but afterwards eraficd or altered, and thus re- 
 opened, and in some instances the amounts entered in the columns 
 lepresenting diflbrent years, and opposite the same lot, are added across 
 these diflerent years in the book from 1820 to 1827, and carried forward 
 to the book from 1828 to 1836, so that some additions are up the columns 
 whih some are across the columns, ri practice which, if systematically 
 rarnod out, would be an excellent oheck on the amounts received ; but 
 these arlditions do not appear io apply to any purpose, unless that of a 
 temporal y audit— as these money columns have not been added up, to 
 cicse any future entry for monies received, and to shew at the bottom 
 the amount locoived in nny one year represented by the column, there is 
 no check that lots in arreur for five, or three years, and subject to one- 
 third or one-half increase, may not be entered back, as having paid rates 
 every second or third year, as if subject to no charge for increase ; 
 whereas if the money columns for ench year had been added up as the year 
 ended, and thus been closed against future entries ; and if an abstract 
 had been made of x\\<^ same for onch Township in the District, and after. 
 
 4 
 

 to 
 
 wards transferred to il.e goneral cash account for tlie District, i.ni tl.iM 
 showing the amount received fur ea^-h Townshi,,, it would be as easy a 
 work to check or audit tlie rates received for the whole District, as to 
 check the rates received for one Township by the present confused prac 
 tice ; and there would be no difTiculty in nscertaininrr what nmoiuu 
 had been collected (or gnnoral and roaii purposes in each year what lots 
 ^vcro in urrcar. and whether lots in arrcar for throe or five years had paid 
 the chcrgo for increase; hocauso the rates received would thus require 
 to bo entered in the columns of the year in which they were received 
 not t.ion closed, add.d up, and transferred to the ai)stract and general 
 casli account on road account ; and they could not he entered in n pre- 
 V10U3 year already closed and accounted for. Hut such is not the sys- 
 tem in those books, and tliore is no appoarancc of audit noted in them 
 from 1820 to 1811, excepting the a Iditions above montior.ed : indeed 
 hey cannot be audited correctly under the practice, unless at a -rcat 
 labour, and by going over, af each audit, all previous labour. 
 
 When your Commis^iioncrs examined these books, and were lakins 
 a transcript of the amounts received, as thcv found them entered in 
 some instances the number of acres was not inserted for whicii the rates 
 are entered as received,— for instance-number five, broken front : in 
 other cases, the rates are entered opposite one lot as received at one 
 time for sundry lots, and^thc number of acres not entered,— for instance, 
 
 13 ' Con. 1. (1828.) 
 
 Rometimes the rates received ar. entr-rod oppo.sile one lot for sundry lots 
 or parts of lots, amt a total number of acros entered, but not tlescribin.r 
 ho^r many acre, of ea.h lot the ralo.s w.>."o re.viveJ for ; for instance - 
 1 'art ot / > 
 
 S i 8 
 Part of 1 7 
 Purl of 18 
 Part of 19 
 Part of 21 
 
 1 Con., 280 aciv'.s (1S11^. 
 
 Cases oc^ur where the rate received is ente.(.\I,tio acres ^rivan.and the years 
 for which the rate has been received not, noted ; for instance,— Lot 14, 
 Con. 4th, 1811; and we had to infer from tlic amount received the 
 number of acres or years that it had been received for. Sometimes tl 
 rates entered received for a lot, show that they have been received oa 
 more acres than the patent from the Crown mentions the lot contains • 
 for instance,— in 1844, we find the rates received for the years 1842* 
 1843, and 1844, on Lot No. 24, Con. 1, as follows : 
 
 Part of E i 24, Con. 1, 25 acres, for 1840, 1841, 1842, 1843, and 1844. 
 
 VVpart 24, " 1,99 « for 1842, 1813, and 1844. 
 1 hen included in the folIoAving : 
 
 East half Lot No. 12, Con. 1 ) ' 
 
 VVe.t half ^1 24. '' 1 C 400 acres, for 1842, 1843, and 1844. 
 
'e^ro'„2nc™';::ii%r jL^/'r ,T" ■««■ ■^". »-- 
 
 more than tlic p«lcnHlcscrib« ' ""'' ''"' '"'™'.'- '""f «rc. 
 
 7 B. F,. 2M a,,,,., f.,.,. o,,:°;.V„'^"''™ '"■"'• " """'■'■'I «' follow. : 
 
 7 B.^F., 2f)0 acre«, from 8-20 till 1824, paid Dec. 1827 
 ' -iUl acres, irom I8i9 tiJl 1838 u 
 
 £2 15 104 
 
 7 104 
 3 19 5 
 
 1 2 4 
 
 2 74 
 
 Total rates recc-ived on the Jot. from 18oo .o 1838, i, xlO 6 1 
 
 ac^ Sr • ^^aisTs-S'r 1^,;? ^^ -';-'•' ^'-^ tl. rate on 290 
 1827; sothat\h Vhoe shouhi bo ^ 'f "' ^ f"'^'^ '" December, 
 Jmlf : whereas, from 820 o 18 4 t^rn^'"^ T^^ "^^ '""^^^"^^ «f one' 
 poses is the rate, and increase of'onctlfiZ'";' '"'T^- ^°'" ^«"«^«1 P»r- 
 road purpose,, the rate ""d n^rease o "ol }"a,f°"Lt^f ^^ \ 
 «re entered as received ia December iSo^ ;u ^ ^"^ ^.^^^' ^he rates 
 "s the rates on the 290 ZoilI.\ P' ''■''^°"* ""^ '"create ; aod 
 on the 250 acres ^^1^4 to SoSt^ T ''''"'!? '' '^''' *'>^ " ' 
 received only from 1820 to 1828 n /"^ '■'.'''"■*'^' '^°"ld have been 
 
 entered received, should hu' h-n -*^S'^*='*-:« J'-^'" 1829 to 1838, 
 
 1-ying 86 acres' in u"! ".^n^ 8r2"n838"'^i"" T' '" ''''^ 
 which the acres paid for and r.f ,c '°.^^?^- ^''O'" t^e manner in 
 
 that the rate hasCn received a fn''''A''^' ^•"^ .'''^'''^> '' Wear. 
 
 1828, 1S3I, and 18.S irtL 25o^..fT"* tunes, namely. 1827, 
 from 1820 to IS^S thVt in n ^oOaces have been twice charged 
 
 and that 204 acr^^'arr twk-e Xu ''Vf ^" ''T''' ^^°™ ^«26 to 18?1 
 acres are left in ar "ar om 18- Ft /«T«'^l^ '" ^^^^^ ^"^^ ^'^''t «« 
 whole of the lot and 1 e ra^e, fiijv , ^^ ^T' ^'^ «^^°"»t ^O' tho 
 we draw the Ibllowhig ac'o"nt ' "' '"'"''^ ^''"^ ^^^0 to 1838, 
 
 ''"■ ?: '«''• iS 1:: iZ}^' l: ;«|f - «, y-rs, a, Ss. I 4J. per 200 .. 
 
 And the arrears,!^ ^ ■^' ^ ^■'"•'' ""' «»■ 'i'l- 1^"" ^00 ^. 
 
 ""••' ': ^••'^•' 8^ 1:: fr JIS ;^ !S 5 ^'^^"' ■*' ^^- ^ *^- 1-^ ^oo a. 
 
 , 'om i»di to 1838, / years, at 8s: 14d: per 200 a. 
 
 £3 10 4^ 
 X3 104 
 £2 18 04 
 
 £1 
 
 lese, ,ve have ,ot ctrSd, n „ - ?. f. '"■ ""' '"' "P '° "" ?«" 
 
II 
 
 be for more lunT 1 ai ho 1 TT 'T "" ""^ '^'' ^^''«'''^'^ ^^^ ••'*tc« 
 if tho S offer dUi^t^ ^ \- !f ■ ''' "•■ '''''■'''^''* P^^^""^*-^'^ «'• "«N 
 
 columnr Th! ■ ^V ""ml^er of acres asbessed. nro entered in the 
 sa Ho search ov?nr^'-""-' ""''' ^"■^ troublesome, and it was nece - 
 
 recfivedrts:;;:rir s. Tp-r'ts on^utN^r^'-^ '"' ''-'' 
 
 been received for. ^ '" '* '"''* '^'^ ^'>' ™**'« «"^«-«'J »'«J 
 
 ♦K» *u- j^\^"^ '»e lourth commences av t h 1841 endinw ihiq a = 
 
 entered in the two' nro vinn« K i i""^ *'''' ''''*'' '■''"^"'^<* «ft«^ ^S*!' 
 Township Cash AccoSnt Zl- ""^''n'r' "'1 ^'^"^ ''^ ^"'^''^d in the 
 M. In this Book the Lo< P. ' "' '• '" ^' ''"" ^^ ^ '"'^^^'•''"^^ '« Schedule 
 payment are mot uHv ontor^^r' 'T' ^'"^ P^'t ^^' «"^ *^^^« ^^ 
 one page of account i lied,,' f i ' k^''? ?•""•""' books^but when 
 next k to be fZd in co 1 „ Si' " ^"?\ 'K'' ""' '''^^•" ^^^^'''^ '^' 
 
 page, until it is found f"' ^^ ^^ ^"'"'"^ ^"'^ P«g« ^^'er 
 
 folether with the twS /of reiloE iTsj^' ur''7f '''" '^^'^ 
 '40,allapplytotheyears 1^42 '43^1 i''.^'.".'^ ^'■''™ ^®*^ *•* 
 these yeafs are onteVcd in thliff' 1',''"'^ ^^^ • ^'^^ ™*^« P^''^ "» 
 in one book-and in ?n. h '^'■'^? ^°'''''' "'""« *'"es, in one manner 
 
 in the thiJd-S ret :';"4""^^^^^ "^^'T '^'-^"'k "^^ ^ifferenj 
 entry through its varlri .T "'PP^'f^tion to trace such an occasional 
 
 Vin whiTn Lot V Con 3d T! '? '^''' '^T'^^" '^'^^ -'°"'^^''"» ^^ «>«' 
 Boik from 1837 to 1845 ''"^ '" "'"' ^^'•'^ Books,±In the 
 
15 
 
 N 
 
 ., .. P. 3i. 4J., R. P. 23. Id.— total, 5s 5.d-. 
 - G. P. 3i. 4d., R. P. :i3. hi.— total, 5.s. 5il. 
 
 Con. :\ -for 1841-2. 
 7, " 3— lor 1842- 
 
 In the Bijok from 1841 to 1849 : 
 
 N. i 7, Con, 3, 100 ac. for 1841-2, G. P. lis., R. P. 2s. 1:K— total, 13s. Id. 
 " 7, " 3, " lor 1813-4, G. P. His. 8J., R. P., 2s. Itl.— total, 18s. 9d. 
 7, '•' 3, " forl812-3&'41,G.P.25i.,R. P. 3s. l.Ui.— tolal,283.i:d. 
 ' 3, " forl345-t), G, P. ISs. 'Al, R. P. _. —'total, 18s. OJ. 
 
 and in tlie Township Cash Account Book, 
 
 N. i 7, Cod. 3. 101 ac. 1841-2, ixl. Oct, M2, M. C. (is. 5d., G. P. 33. 4il., R. P. 28. 
 
 Id.— Totid. lis. lOd. 
 N. i 7, Con. 3, lOJ uc, 1813-4, pi An-. Ml., M. C. 13.5. Id., G. P. 33. 44., R. P.. 
 
 2s. Id.— 'lota! , 18s. 'M. 
 
 then the S. ^ i.ichided with the following, 
 
 S. 
 
 N, 
 
 I 
 
 J 
 ' 7 
 
 W. 1 6, 
 
 Con. 3. 
 
 E. i 6, 
 
 (1 H 
 
 S. i 7. 
 
 ti it 
 
 13, 
 
 a a 
 
 n, 
 
 a i% 
 
 i-roOacr's, I812-13& Ml., M. C. X3 15s., G. P. — R. P. 21s. lOJ. 
 
 The errors in these entries appear to he that the second sum of 5s. 5d. in 
 the Book 1837 to 1845, should be under 1844, for N. i, 1843-4 (not 
 1843 only), whiie the iMunicipal rate is added in the Book 1841 to 1849, 
 but not in the previous one. That in the Book 1841 to 1849, for the 
 years 1841-2, the General Pur. rate should be 10s. — not lis. — and 
 the total 12s. Id. — not 13s. Id; and in the Cash Accounl the Municipal 
 rate should be Gs. 8d., not 6s.. 5d., and tlie total lis.. ld„ not lis. lOd., 
 which would mak& the Books correspond, but the unravelling of such 
 differences (for this is not a solitary instance) require much time and 
 trouble. 
 
 In the Book from 1820 to 1827, and in the Township Cash Account 
 Book from 1812 to 1st July, 1848, the date when the rates were re- 
 ceived, is frequently entered, and although it does not appear that the 
 rates when in arrear, and subject to the increase of one-third or one- 
 half were always received with the increase ; nor yet that they were 
 always received in the years as represented at the head of the columns 
 in which the amount received is entered ; nevertheless, as your Commis- 
 sioners had no other entry indicating the dates of payment for the years 
 from 1831 to 1841, they have presumed, in every instance, that the 
 rates have been received in the year hea hng the columns in which the 
 amounts are entered, whether the one-third, or one -half increase has been 
 included or not ; and that they have been received for the Lot opposite 
 "to which ther have been entered. And where your Commissioners 
 were at a loss for the number of acres or years paid for, or date of pay- 
 ment, the same are entered in red ink la the accompanying Schedule 
 into which they are all copied after being properly arranged. 
 
 The First three Books shew the following amounts as received and 
 entered, viz : 
 
 
13 
 
 _ , For General Puiposv 
 
 First Book from 18 -'0 to IS37, - £35 is lo 
 Second Book frjin 1828 to 1836, - - 168 9 10* 
 Third Book from 1837 to 1841, - - 48 6 7 
 
 For Ro.iJ Pitrposti. 
 £12 « lOj. 
 104 19 r*. 
 29 |] 1^. 
 
 lotal amount from 1820 (o 1811 . £2,5:.' 15 2J £156 17 3 
 
 Making together the sum of four hundred and nine pound?, tu-olve shil- 
 lings and sixpence halfpenny, as per accompanying Schedule N, beincr a 
 Btatement in detail, shewing the amount of Cash received on absentee 
 Jands for General and Road Purposes, from the year 1820 to 1841 in- 
 clusive ; also showing the Lot or part of Lot, Concession, number of 
 acres and number of years paid for at each payment, with the date, and 
 amount of each payment, together with the total amount paid on each 
 Lot during the above period, as extracted from tho Wild Land Tax 
 Looks for the Township of Delaware. 
 
 7«. J'" JIl' '■t^^'''/™?. ^^" ^^ ^^^^' '''« ^^'^"•^'^ ^'^•^'^ f'-o™ 1841 to 
 1849 and the Township Cash Account Book from 1812 to July I 1848 
 
 together, shew (he following amounts as received and entered, namely' 
 for Municipal Council purposes £70 Os. lid., for General Purposes 
 £32 is.4id, r.ndfor Road Purpose. £l 7 'Js. 7fd-toLa!, one hundrca 
 and nineteen pounds, ten shillings and one penny three farthino-., as per 
 accompanying Schedule K ; showing the amount of Cash recdved on 
 abseetee Lands for Municipal, General and Road purposes from the 
 year 1842 till July 1, 1848; also shewing Lot or part of Lot, Conces- 
 sion, number of acres and years paid for at each payment, the date and 
 amount of each payment, together with the total amount paid on each 
 Lot during the above period as extracted from the Wild Land Tax 
 Books for the Township of Delaware. 
 
 .•„ .^^'?f ^^^^*^ '*'*^' mentioned amounts received from the year 1842 
 till 1st July, 1848 the following amounts being part of the same, are en- 
 tered in the fownship Cash Account Book, namely, for Municipal Coun- 
 cil purposes £.8 16s. Ijd., for General purposes £11 18s. 7d., and for 
 fnf.-K?''''' .}^ 9s. 11 J_total, ninety-seven pound, four shillings 
 and eigh pence three tarthmgs. as per accompanying Schedule L, being 
 
 Ju! ^''^ ^^«?o J,*-^ ^'f ':• '''"""" t^^ ^'"'^""t entered as received from 
 the year 1842 till 1st July, 1848; the additions in red ink shew the 
 amounts at the various audits carried from this Cash Account to the 
 
 'pu ra ''^'''■' .'" •'•"^ ^'•'"•^''^^ ^^''1^'' Account for the District. 
 
 ihe difference in amount received betwixt these two last mentioned 
 Schedules, is not transterrod to the Township Cash Account Book, and 
 IS as follows,namely, for Municipal and General purposes £19 12s. 9id 
 
 l^iZ. ^'i fi P"'"P''''' ^'^ ^^'- ^H-total. twenty-two pounds five 
 shillings and five ponce as per accompanying Schedule M, bein^ state- 
 ment shewing absentee Lands in Delaware on which the taxes hal-e been 
 paid as entered on the WildLand Tax Books from 1842 till 1st July, 1848 
 as per Schedule K, but which hava not been transferred to the Township 
 Cash account Book as per Schedule L ; also shewing the amount" so 
 
It 
 
 ^hovvin^^:^;^^ hS?rci5^;:s:^ '''' ^^-"^ '^ -^-«^ ^o, when 
 ^^f^c^:sr:ir^ the M..„i. 
 
 which are dntwn out «cnarateh un ^^ ' ,'' .'^V^"'/' i848-and 
 I" Schedule H. Those arrears Ivmluo ™ "' '" f'" /^'^^ "^ ^^''^^'-s 
 and e.ght pence, as per accomp^h^^^M^ 'y'V'""'''' '^'■'''«^» «l»"ings 
 absentee Lands in Delaware as eJ f^. i f t' '"' '^^"''^'•"cnt shewing 
 Land Tax Department. tS 1 .^ aid TuxZ 1" ^'^''^ ''.' '^-^ ^^"^ 
 poses ,a certain years from 184:^ ti 1 st Jul. liia 'T^' '"}^ ^^^^^ pur- 
 »o tax for Municipal purposes for .etm^^l-i^^' ''"^' "'"^ ^>'^^'« P^id 
 payment on three^ofs, .Lne I'v [o 7 si 9 in'?l "I'/r^'H''^ '^ P^^'i^i 
 ^ Your Commissioners after ist^o •/•;„; / ? ^' '.* **''» ^""cession. 
 A-om the Schedules furnl:h d by ^e Su ";? " n^° *^"'f ^'/''' O^"-. «nd 
 Ifom 1820 to 1847, what T .nZ , < i P ]' ^''»'''''*f. <or every year 
 the Absentee Lists , ft L^:at^^ l--n asH,..od, and fC 
 
 been paid on to the Collect tdf.m the h'.'T'"'''' '^" '''"^« '^"^ not 
 Wild Land Tax Department on .; T 1^'" *''^"'»-'«ted with the 
 number of acres and ye^rsthoAK. ""'" ''"''"'^''<'- ""^ for whal 
 directed their attentat VeLndrr'LX^n":'''^^'''*'''?^ '^^-^^^y^. 
 the year 1820 to 1st July, 1848 whe'lof ^''."V''''^*^'"' '» '^"•««r from 
 or a sliorter period. ^ ' ^''''^" ^•''" ^''al'^ )'0'ir« ""d upwards" 
 
 bee J:iS::^St^d^:ri^;^^^f ;^ -- ^-» ^ho date the lands 
 on the three Lots of Land prev ouslv refonpi ^"■"^'"" J"'*^"' '« ''^'^ *«* 
 Office Book, but not in Schedules riLJ' "' ""'*"''^^ '» ^he Register 
 to the Treasurer-but hav not e,,^ S anl 7'^"^ ^*'»'"'"') "^ ^^^"rn. 
 
 Clergy Lands that are occupS and oj. l^ T "PP'"'*^"t'y in^rrear on 
 no nnf „-•> ^e _.. . ."^^"f"-^ ana occasional v nMaoo^«, __.._ .i ^ . 
 
 Clergy Lands that are oc up S aTo^,'"f T "PP'"'*^"^'^ i^^rrear on 
 no notice of any rateable K ent^ed • "^' ^ ^.^esned-a, thoy find 
 by which these lands are held ""'^ '''^"'■»« ^^ ^^'^ Treasurer, 
 
 ;^- O^cTeSJ^l^r-^^/^^l^'!^--^^^ including ..27 
 
 three pounds six shillings and ^one half n'.''''" ''""'^'"''^ ""^ forty. 
 Schedule H, being a statem^t of L R ^'^ I'l"^; '"'.P'^'" ftccompanying 
 of Delaware, thatl.re in arear for tS to'the ]^?"fV" f''^ '^^'"'^^^ 
 the Lot, the Concession, also the ye^r.VnV t ■^"'•^; ^«*^' «howinJ 
 for,andinarrear,tooetlerwitl thiTnMi "™^'"' "^ ««''e« "ot paij 
 
 and which amount is^ranX d f^^^ ^'T' ^'^ °««'> ^'t. 
 
 Ihese various Schedules exhibit as com nS . ""' ^"'' l>«l'»^vare.- 
 ands m the Township of Delaware a?^?,n n'' ''""?''"^ ^'^ ^''° '•«t««ble 
 to draw out, from tl/e differem^ou;ces o?f ""!•'''""*"'" «'«'*e enabled 
 
is 
 
 of the arrears in Delaware, which was promptly furnished by the Clerk 
 
 ?«oQ ifiln''^;oo'l'°™P''"'^,l''y '^''P'''' "f •■''^"•■"« fo'- ^'•'•<^''»'- '" the years 
 1829, 1830. 1837, 1839, 1840, 1842 & 1846 ; the return for July, 1848 
 
 18 copied into theaccompanying Schedule G. being an extract shewing the 
 return for the Township of Delaware-also remarks on the samf bv 
 your Commissioners, together with a statement of deductions to be 
 made on certain Lots from the amount of arrears as shown in said re- 
 5o^fl 1. fl!™"^^"*' «f ^"■««''« '-^s shown by the above Schedule G, is 
 ft r : ■ ?°- Your Comra,ssione,.g have entered opposite to some of 
 the Lots m that schedule, remarks showing what deductions, they are of 
 the opinion should be made in that statement, to the amount of je37 17s 
 7d the balance would then be i;i76 5s. 3jd.; and as that statement 
 only shews he rates marrear at 1st July, 1847, for eight years and up- 
 wards at .St July, 1848, but not including rates for July, 1848, and th^ 
 statement from your Commissioners per Schedule IT, the total rates in 
 arrear and that up to 1st July, 1848, in order to shew the difference in 
 the two statements, it became necessary to extract from your Commis- 
 sioners statement the Lands in arrear to 1st July, 1848, for 8 years and 
 upwards, which^ (after deducting the Lots in anear, as shown by the 
 Patents to the Register Office previously referred to, and entered in red 
 ink), amount to £627 l4s 0|d, as per accompanying Schedule I, being 
 an extract from Schedule H, of the lands in arrear in the Township of 
 Delaware up to 1st July, 1848, for 8 years and upwards only, shewinff 
 the amount in arrear on such Lands at the above date, also the suiS 
 charged in that amount for the year 1848. 
 
 . , >f^/s the Schedule filed in the Clerk of the Peace's Office does 
 ttot include the rates for the year 1848, they are extracted, and extended 
 m a separate column in the same Schedule I, and, after deducting the 
 arrears referred to as entered in red ink, amount, jGss lis fljd 
 which sum deducted from the previous amount of Je627 14s oid' 
 
 official statement of arrears to same date, and which, after the deductions 
 alluded to are made, amounts to, as per Schedule G., £l76 5s 3}d 
 shewing a difference in the two statements of additional Taxes in favor 
 
 rf P'i^^T T''''"^'"^ ^'' ^^^^ ^^'- ^^^- ^^hich difference of amounts, 
 11 It should not appear as m arrear, has not been entered, along with the 
 
 HnT?""*l'-'l!'r,!^f ;'''"'''^' ^°^ '^^™'"^d V your Commission- 
 ers, and to which Schedule we particularly call your attention. 
 
 Your Commissioners are informed by the Treasurer, that in some 
 instances these arrears as shewn by Schedules H ^ I, were received br 
 
 Lm ^^ J?if?'"^^"' *^^ ^^'*"'* °f ^'^S^''^' '^^bost receipt the parties 
 hold , and that as for some reason his sureties were void, all monies that 
 he had received on account of this District were lost, as the money 
 was never paid over to the Treasurer of this District, and to which 
 information we direct your attention for enquiiy. ' 
 
id 
 
 ; «'^"*^^'?!?'"'"S^'^®<^^'^e«"'et"'n' for the years I82q iR'^rt loo^ ,» 
 
 -Lot 15. Con. 3. 200 ^t;:^Z1^^ U^' ' '''' '"^''-^"f ' 
 1S29 to 183G, amount £3 5s • wl e?Jas ViLh l ., '" ''''''''' ^""^ 
 to Lave be.n received witho ;t inc ens; ^,n n ' '*'' f"'' ^PP^'-^''^ 
 returned in ILst for 1842, as ;r:^rr ar on/lS^Q tl"l84o"rb? ". "^^ 
 years) amount in an ear £i I7s fid ivL,„. • .7 7 ^, '"^ ^'^''''^'° 
 are entered as rn.-o.Vo.l I: kI. :_' '\''"''^"^' J". ^'^^ books, the rat 
 
 1829, 1830, and 1831 - . 
 
 183-2, 1833, and 1834 - . . 
 
 1835 and 1836 
 
 1837 and 1838 - . 
 
 1839, 1840, and 1841 - £0 16 q 
 
 Deduct 1841 - - xo 5 5 
 
 ;es 
 as 
 
 £0 16 3 
 16 3 
 10 10 
 10 10 
 
 • ^0 10 10 £3 5 
 
 
 
 Difference jCI 12 6 
 
 Your Commissioners also furnish the Council wWi, ti,^ « 
 
 out for the years 1829, 1830 1837 ?839 1840 184o I'TSS "", °^*^*' 
 .a^s, opposite to the various Lots in eS ^n ^^Jde^^^t'^^-- 
 
 the^'SaJ'T^J^Sr''' r^^* '^•'■^^ted their attention to the disposal o( 
 
 he £119 lo' f?/'''''-^^,T '^''^ *« 1^*1' '-^^ PerSchedur^ittd 
 ine X.119 10s. Ifd. received from 1842 till 1st ThItt ISlfi 
 
 rnL ' ''''"§ .^" abstract, showing amounts for general aYd 
 
 iV, and which yearly amounts nre now nlaced to fh^ n7c;^^^ ? 
 
 L,nH T,!°« ^Tf f^'Pr' """l '■<»"' W^". received as perWld 
 
 a«o„„. reedived ha, be^ea df^'o^^f :,l'^oT*fcr dU SdTSlJt' 
 ri'/TL °T""°"f ' '""""'«' '» s''"" *e mannerta which let 
 
 separately, but just as " Wild LindTri. - '^^^'^"/'^ ^''^ ^^^h township 
 i ;■ u ju.iao >uii Land Tax, so much, your Commissioners 
 
found it impossible to finish the statement of disposal of amount reccivoi 
 for general purpo.es, unless every Township in the District was exambed 
 which the Council, it h presumed, ^vill he satisfied, from the stSentL 
 now pnesentcd, wou d have occupied so n.uch time 'as t.?ha^ p e^^^^^^^^^^^ 
 
 the (.-ouncil , so that the manner of the disposal of that amount is left 
 unfinished : and m Schedule Q, the balance-sheet, no amountTs extended 
 oppos. e to where the words " Balance of Cash on hand, as po Schedule 
 p, are written ; and the manner of the disposal of the amount recei "ed 
 for road purposes, from 1820 till 1811, is entered as extracted for tTese 
 years from Schedule T, and shows that £262 4s. 2id. luis been entered 
 for these years as paid away to sundry persons therei nald S 
 which we deduct £5 17s. 2id.. an amiu,' t not received foTrxtes aSd 
 not mcluded in the £156 17s. 3J. received for road puipose ; and thus 
 show paid from 1820 to 1841, the sum of £196 el ll?d Ln amount 
 exceeding the sum entered as received by £39 9s. 8?d., whfch sum U 
 transferred to the balance sheet for Delaware. 
 
 Your Commissioners also present the accompanying Schedule P 
 
 £4h n rn" ', ''"""° '""",";. '' ^^^^^^^'^ L^"d f axeslo the 
 loTvnship of Delaware, received from the year 1842 to 1st Julv 1848 
 as per Schedules K, L, and M, and how the same has been d spo;ed of 
 and howing a balance of £6 13s. 6id. on hand for road purposesand 
 which IS deducted from the amount overpaid by the TreSer ?n the 
 balance sheet for Delaware; also, a balance on hLd of £2T?r7 d for 
 general purposes transferred to the balance sheet for Delaware." 
 n. f^D Commissioners also present accompanying Schedule T, beimr 
 
 Sure?ro/rT' '" ^'^'"^"^' ^^ ^''^^^ ^-- the books' in hf 
 1820 to w 1^1 i«5«'''"f 'T""' '''''''^ ^"d disbursements from 
 r^n?n,f • "•^'r!®*^,; ?''°' ^^'^'""^^ "^ ^he same in red ink bv your 
 fnr.T'^"'''-- i'.""'" ^^ "°'''^^d ^" t'^*« account, that the amrnnt 
 as received Elf ^"™ '''V' 18*1 is less than the amount el ed 
 
 £2 3s. Did. VIZ., the amount of percentage on Slieriff' s sale , and the 
 
 Sbe Tm 0"1?d' " 'h''?.^"^"""^ •" co'ntln..ilon as receS appears 
 to be A 164 0.. 9id.. and the amount paid away as £232 6s. lid ex- 
 
 a5o.Ti f" Tr' '•^^^•^^d by £63 5.%d.. and which appeal by' th^s 
 ascount as a balance overpaid by the Treasured 
 
 I'axes^for th?kwn«rP'"l'' if f'^'^^'^"'^^ »« b«'«n'^« «beet of Absented 
 1 axes tor the Township of Delaware, show ng the amount due and in 
 
 aTisTjl ISU 'tdTr'^' "^'^ °" ^'-'"^ ^^^ generd purposes' is 
 at .St July. 1848 . and the amoui.t overpaid by the Treasurer on Road 
 Purpose account ; all as appearing in the'books connected Sh the wfld 
 Land Department at the above date, together with the balance in favour 
 of Delaware, now due and to collect, and amounting to £738 14s u3 
 M .3 ■" ff 7P;3''nS Schedules, the most important one is Schedu?; 
 11. shewing the lands ,n an-ear ; but that Schedule, as well as Schedule! 
 
\ , 
 
 i8 
 
 advantage of, on account of Sie absence a, ^ T^'T"''^ ^^^ "«« ^hc 
 surer, wTiilo they were enffaS taS ihl " ^' '""'''* ^^ ^^^ Trea- 
 books relaUngtJ the Abseffe^T^^^^^^^^^ from the 
 
 inustbe^cStrrdVauZreS^^^^ but it 
 
 years, and that they present, in rellar order InT^'lT. "^ twenty.„i„e 
 of important statements^ al of vfhich ?t wL ""• ?'*^^^' ^ ^''^^ ^«"«ty 
 nnsioners, necessary to draw out TnSl .^^V""''^^'"^''' by your Com. 
 ment of the svstemVthe stlt^of h wTld La 'd t' 'T *^^ ^°'"™«"' " 
 Township of i)claware. ^^"^ ^"^ Department in tho 
 
 Ail which is respectfully submitted. 
 
 W. W. STREET, ) 
 
 J. McKay, C Commissionert. 
 
 London, C.W., 
 
 3fd October, 1848. 
 
 Craig'. Book .nd Job Office, 25 Dunda. Street, London. 
 
 I) '5? (.•:• K'C 
 
 *.» c-