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Las diagrammes suivants illustrent la m^thode. 1 2 3 4 5 6 1 H "'i*'WM*lf^\ Jf^ '«f INSTRUCt IVil TO ASSESSORS IN VaXXSQ THE / / ASSESSMENTS OF PROPERTY IK THB /■> -^ MUNICIPALITIES -{, r-^-* / OP THB PROVINCE OF ONTARIO pOMPILEi) FROM "THE ASSESSMENT ACT." AND THE AMENDMENTS THERETO AND THE FRANCHISE ASSESSMENT ACT OP 1889. * ■ H TORONTO :1 ROWSELL k HUTCHISON. 76 KIMO STRBET BAST, 189a ^.....-»^- „jiir*-^ INSTRUCTIONS TO ASSESSORS. COMPILED FROM THE "ASSESSMENT ACT," AND THE AMENDMENTS THERETO, AND THE FRANCHISE ASSESSMENT ACT OF 1889. :o:-- <« ,/^ Meaning of the Terms used in the Act. Land," "Real Property," and "Real Estate," respectively, shall include all buildings or other things erected upon or aflSxed 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 \ipon the land, and all mines, minerals, quarries, and fossils in and under the same, except mines belonging to Her Majesty. The terms Land, Real Estate, and Real Property, shall be construed to include land covered with water. " Personal Estate," and " Personal Property," shall include all goods, chattels, interest on mortgages, dividends from Bank stocks, lividends 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 (10). «« Property " shall include both real and personal property as above defined. R. S. O. 1887, c. 193, s. 2 (8). ./- 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, 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 twent^'eth day of April, in each year, that he owns such land, describing it, ar requires his name to be entered on the Assessment Roll therefor, whli^.- notice may be in the form or the effect of Schedule A. to the Assessment Act ; and %q. Clerk of the Municipality shall, on or before the twenty-fifth day \{ April in each year, make up and deliver to the Assessor or Assessorst list of the persons requiring their names to be entered on the roll, an^ the lands owned by them. It shall not be necessary to renew such notici from year to year, but the notice shall stand until revoked, or until thd^ ownership of the property shall be changed. > The real estate of Railway Companies shall be considered as landf> of residents, although the company has not an office in Municipality ; except in cases where a Company ceases to exercise its corporate powers, through insolvency or other causes. Property Liable to Taxation- All Municipal, local or direct taxes or rates, shall, where no other express provision has been made in this respect, be levied equally upon / ♦ I 8 the whole ratable property, real and 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 diflFerent proportions. All property in this Province shall be liable to taxation, subject to the rollowing exemptions : Exemptions. l.nf^ ^'"u^T^^ ""^'^ ''' °i ^^^^ ^y ^^' ^^j^^^y' °r ^««t«d in any public body or body corporate officer or persons in trust for Her Majesty, or for the public uses of the Province ; and also any property vested in or held by Her Majesty, or any other person or body corporate, in trust for or for the use of any tribe or body of Indians, and either unoccupied or occupied by some person in an official capacity. Where any property mentioned in the preceding clause is occupied by any person otherwise than in an official capacity, the occupant shall be assessed m respect thereof, but the property itself shall not be liable Jivery place of worship and land used in connection therewith, church- yard or burying ground. 1 ^^u*?'? t'^l^ ^^^ ^''°r'^' °^ '"^^^ attached to every University, Col- lege, High School, or other incorporated Seminary of learning, whether vested in a trustee or otherwise, so long as such building or grounds are actually used and occupied by such institutions, or if unoccupied, but not ir otherwise occupied. *^ . ' Every Public School House, Town or City or Township Hall, Court House Gaol House of Correction, Lock-up House, and Public Hospital, Tach of them ^''^^' ^""^ *^^ P^""""^^ P'^P^'^y belonging U, Every public road and way or public square. The proi)erty belonging to any County or Local Municipality, whether occupied for the purposes thereof or unoccupied ; but not when occupied by any person as tenant or lessee, or otherwise than as a servant or othcer ot the corporation for the purposes thereof. The Provincial Penitentiary, the Central Prison, and the Provincial Reformatory, and the land attached thereto Every Industrial Farm, Poor House, Alms House, Orphan Asylum, House of Industry, and Lunatic Assylum, and every house belonging ti a company for the reformation of offenders, and the real and personal property belonging to or connected with the same The property of every Public Libmry, Mechanics' Institute, and other Hni\v I '''7^*"' T'^.*'^" i«Btitution, and of every Agricultural or Horticultural Society, if actually occupied by such society : and all the lands and buildings of every corajmny formed under the provisions of The Act reapechng Joint Stock Companies for the erection of Exhibition Bmldmgs where the council of the corporation in which such lands and buiJdings are situated consents to such exemption. Tlie personal property and official income of the Governor-General of the Dominion of Canada, and th|, official income of the Lieatenant- Governor of this Province. -t^cuMJuaus ,^ i\ The houses and premises of any officers, non-commissioned officers and privates of Her Majesty's regular Army and Navy in actual service while occupied by them, and the full or half pay >f any one in either of such services ; and any pension, salary, gratuity, or stipend derived by any person from Her Majesty's Imperial Treasury, and the personal property of any person in such Naval or Military services, on full pay, or otherwise in actual service. All pensions of two hundred dollars a year and under, payable out of the public moneys of the Dominion of Canada, or of this Province. 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 possessed solely for the bona fide purpose of being conveyed by water or railway for shipment or sale at some other place. j i. 1 1 u 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 carrying on the general business of farming or grazing (51 V. c. 29, s, 3.) The income of a farmer derived from his farm, and the income of merchants, mechanics, or other persons derived from capital liable to So much of the personal property of any peison as is invested in mort- ga<'e upon land, or is due to him on account of the sale of land, the fee or fre^ehold which is vested in him, or is invested in the debentures of the Dominion of Canada or of this Province, or of any Municipal Corporation thereof, and such debentures. , ^ t x j The shares held by any person in the capital stock of any Incorporated or Chartered Bank, doing business in this Province ; but any interest, dividends or incomes derived from any suoh shares held by any person resident in this Province shall be deemed to come withm and to be liable to assessment under the thirty-first section of the Assessment Act. ^ The stock held by any person in any Railroad Company, the shares in Building Societies, and so much of the personal property of any person as is invested in any Company 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 assessed. ^, . ^ So much of the personal property of any person as is equal to the just debts owed by him on account of such property, except such debts as are secured by mortgage upon his real estate, or unpaid on account of the purchase money therefor. . , , ^, • j The net personal property of any person : provided the same is under one hundred dollars in value. . , . , • The anrual income of any person derived from his personal earnings : provided the same does not exceed seven hundred dollars. , , , The annual income of any person to the amount ot tour hundred dollars : provided the sam© does not exceed one thousand dollars. All personal property which is owned out of the Province, except as hereinafter provided. •«p The stipend or salary of any clergyman or minister of religion while in actual connection with any church and doing duty as such clergyman or minister, to the extent of one thousand dollars and the jMirsoiiage, when occujiied as such or unoccupied, and if there bn no parsona^,, the dwelling house occupied by him with the land thereto attached to the extent of two acres, and not exceeding two thousand dollars in value. This subsection shall not apply to a minister or clergyman whose ordi- naiy business or calling at the time of the assessment is not clerical though he may do occasional clerical work or duty. Where any pei-son derives from some trude, office, calling, or profession an income which is entitled by law to exemption fron) assessment, he shall not be bound to avail himself of such right to exemption, but, if he thinks tit, he may require his name to be entered in the assessment roll for such income, for the purpose of being entitled to vote at elections for the Legislative Assembly and Municiiml Councils, and such income shall in such case be liable to taxation like other assessable income or proj)erty, and it shall be the duty of the Assessor to enter the name of such person in the assessment roll. Rental or other income derived from real estate, except interest on mortgages. Household effects of whatever kind, books, and wearing apparel. Vessel property of the following des'^ription, namely : Steamboats, sailing vessels, tow barges and tugs ; but the income earned by or derived through, or from any such property, shall be liable to be assessed. All real pro])erty situate within but owned out of the Province, shall be liable to assessment in the same mannei- and subject to the like exemp- tions, under the provisions of the Assessment Act, as other real property. All personal property within the province in the possession or control of any agent or trustee, for or on behalf of any owner thereof, who is resident out of this Province, shall be liable to assessment in the same manner, and subject to the like exemption as in the case of the other personal pro[terty of the like nature under this Act. R. S. O. 1887, c. 193, s. 10. All dividends which are payable to. or other choses in action which are owned by and stand in the name of, a person who does not reside in tho Province. Duties of Assessors. The Assessor or Assessors shall prepare an assessment roll, in which, after diligent inquiry, he or they shall set down according to the best information to be had : (1) The names and surnames in full, if the same can be ascertained, of all taxable persons resident in the Municipality who have taxable i)roperty therein, or in the district for which the Assessor has been appointed. (2) And of all non-resident owners who have given the notice in writ- ing mentioned in section three, and required their names to be entered in the roll ; Every assessor shall, in conformity and compliance with the provisions in that behalf of Tlie Manhood Suffrage Act, enter on his roll every ^ *^i^lc4 r.vi 6 person entitled to be entered thereon under the said Act. Stat. Ont.. 51 Vic. 0. 29, 8. 11 (1). (3.) The description and extent or amount of property assessable against each : (4.) And such particulars in separate columns as follows : Column 1 . — The successive number on the roll. Column 2.— Name and Post Office address of taxable party. 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. 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 pai*ty is entitled to be entered on the roll as qualified to vote under the Man- hood Suffrage Act, there shall also be inserted opposite his name in said column the letters " M, F," and where the party is within the meaning of Municipal Act a " Farmer's Son," there shall be similarly inserted the letters " F. S." 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 Separate School sup- porter. And in separate columns the number of children between the ages of five and sixteen, and number of children between the ages of seven and thirteen, number of children between the agss of sixteen and twenty-one. 43 Vic. can. 32, sec. 4, and 44 Vict. cap. 30, sec. 8. In any case where the trustee of any Roman Catholic Separate Scliool avail themselves of the provisions contained in the seventy-eighth section of the Public Schools Act, for the purpose (amongst others) of ascertain- ing through the Assessor of the municipality, the assessor shall accept the statement of, or on behalf of any ratepayer, 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 personally any ratepayer to be a Roman Catholic, this shall also be sufficient for placing him in such last mentioned column, 42 Vict. ch. 32, sec. 2. Column 8. — Number of. concession, name of street, or other designation of the local division in which the real property lies. Column 9. — Number of lot, house, &c., in such division. Column 10. — Number of acres, or other measure shewing the extent of the property. Column 11. — Number of acres cleared (or in Cities, Towns, or Villages^ whether vacant or built u))on.) Column 12. — Value of each parcel of real pr >perty. Column 13. — Total value of real property. Column 14.' Value of personal property other than income. Column 15. — Taxable income. Column 16.— Total value of personal property and taxable income. Column 17.— Total value of real and personal property and taxable income. Column 18.— Statuce labour (in case of male persons from tweuty-one to sixty years of p,ge) and number of days' labour. Column 19.— Dog tax ; number of dogs and number of bitches. Column 20.--Nuraber of persons in the family of each person rated as a resident. Column 21. — Religion. Column 22. — Number of cattle. Column 23. — Number of sheep. Column 24. — Number of hogs. Column 25. — Number of horses. Column 26.— Births. \ These three columns have reference to town- Column 27.— Deaths. V ships, towns, and incorporated villages only. Column 28.— Registered.] 44 Vic. ch. 28, sec. 4. ^ J In the case of every township it shall be the duty of the Assessor or Assessors, when making the annual assessment, to inquire 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 ft has not been registered, the Assessor shall put the figure 1 opposite the name in the column headed "Birth," or "Death," as the case may be ; if registered, the letter "R" in the column (twenty- eight) set apart for "registered." Column 29. — Acres of woodland. 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. Column 34.— Each and every steam boiler in the municipality used for driving machinery, or for any manufacturing purpose, with the name of owner and the purpose for which thti same is used. Under the Franchise Assessment Act of 1889, Sec. 2. (2) Every farmer's son bona Jlde resident on the faim of his or father 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 sou 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. (6) If the father is dead, and the mother is the owner of the farm, and a widow, the son or sons may be entered, mted, and assessed ju respect of the farm, as if he or they was or were actually and 8 >,,■ t bona fide an occupant or tenant, or joint occupants or tunante thereof under the mother. (c) Occasional or temporary absence froni 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 b&najide resident as aforesaid. (d) If there are more sons than one so resident, and if the feirm 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 I'^lcng to and be the right only of the father and such of the eldest or elder of the said sons to whom the amount at which che faim is rated and assessed, will, when equally divided between them, give a qualification so to vote. (e) If the amount at which farm is ho rated and assessed is no^ uffi- cient, if equally divided between the father if living, and one son, to give to each a qualification so to vote, thon the father shall be the only j^rson entitled to be assessed in respect of such farm. (/) 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 farm^^r's son so entered and rated shall be liable in respect of such assessment as si.-ch owner, tenant, or occupant. (For the guidance of Assessors in placing names of persons on the Roll as entitled to vote at the elections for The Legislative Assembly under The Manhood Suffrage Act, which came into effect on the 1st of January, 1889, the following extracts from that Act, and from The Franchise Assessment Act, 1889, are given): Property or income qualification for votera as re&pects the Legislative Assembly is abolished, except as hereinafter provided. Every male person c. the full age of twenty-one years, a subject of Her Majesty by birth or naturaliztition, and not disqualified uiide.- sections 4 and 5 wf TJie Ontario Election Act, or under this Aci;, and not otherwise by law prohibited fron. voting, shall, if duly entered on the list of voters proper to be used, be entitled to vote at elections to serve in the Legislative Assembly of this Province. Provided that such person had resided within the Province for the nine mocths 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, or had so resided within the Province for the twelve months next preceding the time up to which a complaint may be made to the County Judge under The Voters' Lists Act, or this Act, to insert the name of suoh person in the list. *^ / / i 1 And provided tliat such oerson was in irood f.iifh nf fi>o *: c i (|ualihed voter, or to vote. ^"itra Jist ao a No person shall be entitled to he marked or nnf^r^^ w +u m the assessment roll as a qualified votTr^mdlrnn?.^^^^^^^^^ TT"" No person shall be entitled to be entered or m.rt^^ K +i a.se„,„, or Ju.,t,oe of the Peace, c„,mm.si„, er ^o/tak "^1^1° to or In addition to anv other nffl.lo,.Jf ^..+k „_../•., . "» f»uu section. ^ f^ „ ij-x- X -■^'^"'-'^' "" iu tue next preceauifr z:f .: f rolJ^T,^v^rr»^<'-'— ^^^^^^^^^^^^^^^ !(50 / i ~r^ -"^ 10 " I have not entered any name in the above roll, or improperly placed any letter or letters xn column 4 opposite any name, with intent to give to any person not entitled to vote, a right of voting. "I have not intentionally omitted from the sa'd roll the name of any person whom I believe to be 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 m such person, any letter or letters which I ought to have placed Complaints of persons having been wrongfully entered on the assess- ment roll as qualified to be voters under The Manhood Suffrage Act, or of j)ersons not having been entered thereon as qualified to be voters under the said Act, who liould have been so entered, may by any person entitled to be a voter under said Act, or to be entered on the voters' list in the municipality or in the electoral district in which the municipality IS situate, be made to the Court of Revision as in the case of assessments. Enfranchised Indians, whether of whole or part Indian blood, shall, like other persons, be entitled to vote without having a property qualifi- Unenfranchised Indians, of whole or part Indian blood, not residing among Inuians or on an Indian reserve, shall, in lieu of legal enfran° chisemeni, have the same property qualification as heretofore to entitle them to vote. Unenfranchised Indians, of whole or part Indian blood, residing amon« or on an Indian reserve," shall not be entitled to vote. * The same property and other qualifications as heretofore are con- tinued with respect to voters in such of the municipalities, townships, and places in the Electoral Districts of Algoma East, Algoma West, East Victoi-ia, North Hastings, North Renfrew, South Renfrew, Mus- koka, and Parry Sound, as shall from time to time have no assessment roll or voters' list. Opposite the name of every person qualified t-^ be a voter, the assessor shall m column 4 (mentioned in section 14 of The Assessment Act) and ^^:^Z^X::t^:i^:i::^. ain Tth" rndTu"'"' "■" f™^ ^''»" ^ "--e-lagatst such ^ n ajone, II the land is unoccupied, or against the owner and ooounant if th» occupant is any other person than the owner "^'^''I'ant, "t il the owner of the land is not resident within the municinalitv but SesLi r t^ *'" ^r'T' *''™' " *''^ '»"'• - occiip e7a Slt therefor, thenit'shali be a^teTIHa Toftn'^r^M Ir "^ "'^"^'''' 12 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 assess- ment roll, then if the land is occupied, it shall be assessed in the name of and against the occupants as such, and he shall be deemed the owner thereof for the purpose of imposing and collecting taxes upon and from the same land ; but if the land is not occupied, and the owner has not requested to be assessed therefor, then it shall be assessed as land of a non- resident ; and it shall not be necessary that the name of such non- resident or owner be inserted in the assessment roll, but it shall be suffi- cient to mention therein the name of the reputed owner, or the words Owner Unknown, according to the Assessor's knowledge or information' Where land is assessed against both the owner and occupant, or owner and tenant, the Assessor shall place both names within brackets op the roll, and shall write opposite the name of the owner the letter " P " and opposite the name of the occupant or tenant the letter " T ■ " and both names shall be numbered on the roll. ' No ratepayer shall be counted more than once in returns and lists required by law for municipal purposes ; and the taxes may be recovered trom either the owner, tenant, or occupant, or from any future owner tenant, or occupant, saving his recourse against tny other person ' When the land is owned or occupied by more persons than one, and all their names are given to the Assessor, they shall be assessed therefor in the proportions belonging to or occupied by each respectively ; and if a porciou of the land so situated is owned by parties who are non-resident and who have not required their names to be 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 n'lmes are so given against the others. If ;^ny member of a partnership so requests, his share of interest, ""i ""u T ,, ''^''^ '''' P^^^'^^^l property of, or belonging to the partnership, shall lor all purposes and in all respects be assessed as if the same were the separate and individual property of such member, and formed no part ot said partnership property. (Ont. Stat. 42 Vic. ch. 32, sec. 3.) Any occupant may deduct from his rent and taxes paid by him if the same could also have been recovered from the owner, or previous occu pant, unless there is a special agreement between the occupant and the owner to the contrary. Ill any crse when, under the eighteenth section of the Assessment Act, land IS assessed against both the owner and occupant, or owner and ten- ant, then such occupant or tenant shall be deemed and taken to be the person primarily liable for the payment of school rates and for determin- ing whether such rates shall be applied to Public or Separate School pur- poses, and no agreement between the owner or tenant as to the payment ot taxes as between themselves shall be allowed to alter or affect this pro- vision otherwise ; and in any case where as between the owuer and ten- ant or occupant, the owner is not to pay taxes, if by the default of the tenant or occupant to pay the same the owner is compelled to pay any such school rate, he may direct the same to be applied to either Public or Separate School purposes. H. S. O. 1887 c. 227 s. 61 f'u^ii(^i^y I'^tUii 13 The Assessor shall write oonosii-p ihp. .,....,« e thereoai shall be vvduld "nd l Z.ft 1 .?' '""'t ^'"^' ""^^ <^^« ^'"J^J'"?« nn; n,iae or',.!- L;;a'^':irr^b^::^ rtS: 1;";;;' ^^^'" manner as other incomes under this let taxation, m the same MO .ale» can be reasonably Jx .e e 1°1„ .^ b. . ^"""''' ' ",'"' ''^"' »o,-.,,ball value «„ch lancfa, ilL g fllV,^;''?; j::'' "'" ^^-- building lots, if -unsold as eh imv bwnf l ' ""7^' ''""'^^*^^^ ^^^^ .. Jb bS 3i t ir.rj ;:;^;^::;:i:t"„f .r '"i --rr'T -"- .nr:?i;;;;'^;L."t;;e11!r;ra''srce°' t'^', ,"'" '-'- ^* to the a.vnnal rental which in the ud.nnen\ of '''' "^ '' '"'" "^"^'^^ R S. O. 1887, c. 180, always liad to its position and local advantages in ■'',;: ^r;;':i:,r':,r.i':„''cSi 'r;';i,l"7',°" •>"?:"", -"T"",- »""" assessed like otber ground. (43 Vic e 27 36 '•■• '^ ''*■'""' '"' daf irCuavv' to°;'r;'i' "'r"/""" '"^ '■■<"-"'. ™ o,- before the arst „f fl?! "-" "''"y' '" 'r '-''='■'< of ove.y Municipalily in ivbich anv ,nyt slteinrro^i,:^^'"^" ■■™' '""p^"^-' "-^ ''•°-i->- -^ *-e^» ^ 1. Tlio ,|„antitj of laud occnpie,! by the ioad>v-»v, and tbe .icti,~l -l- 14 2. The mil property otiiei- tl.a.i tlio romhvay in actual u.e and occu- pation by tlie (joi)ipilny, and its value ; and 3. The vacant land not in actual use by the Companv, and the value, thereot, as it held for Cariniuir and ,i,'ar(Ieiiiii<,' purposes ;" And the Clerk of the Municipality shall cor.iniunicate such statement to the Assessor, win. shall deliver at, or tra.,sn,it by post to, any station ot tlie CoMipany a notice addressed to the Companv of the total amount at which .le has assessed the real |)roperty of 'the Company in his Municipality or Ward, showing the amount of each description of pro- perty mentioMed in the above statement of the Company: and such statement and notice respectively shall be held to be the statement and notice required by the forty-second and fovty-se.vmth sections of the Assessment Act. Where a by-law is passed in acordance with sections 551 and 552 of tlie J.evised Municipal Act, for makin- local improvements, the Cornor- a ion, Irustees, or other persons in whom is vested any land on which a place ot worship is erected, or land used in connection therev/itli, shall be assessed tor the improvement, in the same manner and to the same extent as the other owners and land benefited by the improvement. Or. if no by-law is passed, and the Corporation, Trustees, or other person in whom is vested any place of worship or land used in connection therewith, join in a petition ot two-thirds of the owners of i-eal property to be benetited by tlie proposed improvement, representing at least one-half in value of tJie property, inclu.ling the said property so vested in the Corporation irustees, or other persons as aforesaid, such propertv as aforesaid shall le assessable as m the case of the other owners of property benefited bv the improvement. i i . : Non-Eesident Lands. As regards the lands of non-residents wlio have not required their names to be entered in the roll, the Assessors shall proceed as f..llows : I. Ihey shall insert such land in the roll separated from the other asse.ssments, and shall head the same as ^^ Non-reshhnts' Land A.se,,- nip.nt. 2. If the Irind is not known to be sub-divided into lobs, it shall be designated by its boundaries or other intelligible description i. If It IS known to bo s.ib-divided into lots, or is part of a tract known to be so subdivided, the Assessors shall designate the whole tract in the manner prescribed with regard to undivided tracts ; and if they then can obtain correct information of sub-divisions, thev shall put down in the roll, and m a first column, all the unoccupied lots by their numbers and names alone, and without the names of the oxyner.s, ben vif any) who is m the possession or co.itrol thereof hajlilen'^^be'^ ' "" ^' ^"'"^"''^^^ ''' ^''^ .nunieipality in which it may This section does not apply t. .dividends which are payable to or other choses m action which are owned by and stand in l^.e^ name rperson who does not reside in the Province. pejson fir,?nVtt ;'"''f'"?''''*'-''.f "-P"'*"^'''^^'^'' •^'^''" ^'^ '^««^«««^ against the h.m at t,.e usual place of I,usiness of the partnership ; and a partner in ns individual capacity shall not be assessable for his' share ofany pe- nal property of the partnership which ha. already been assessed agafn t 16 If a partnership has more than one i.hice of business each bnmnJ, .1. ii be assessed as far as may be, in the locality where it is^trfoV »-|.en the assessment is m'!^le ' '"'' °' '"""""^' "' "'" '""» ' " tieJVAv"«:,l,"'he°slnn''te';J ''''T'."' ''^r^l '" '"«■'"■'■"' Mn„ici,„,li- of "SI':.''""" *"" "° "'"""' °' ''"^'"'''■'' "«• "'■■•"' ''" -^e--d „t his place Every person who holds any a|,pointnient of office of emolnment t.. fori trr,7'f'™'f -' "'•°"'"' "■"'■I'""-""" - attLled „" I per such salary, gratuity, or other compensation at thT , ace "l „ r^" oef forms such duties, and he shall not be assessable the e „r at h"„hce ^f residence, but, i required, shall ,,r„c„re a certificate of beiL otherwise assessed under the provision of tliia aecti.m • but tl.ir.l,- ° ,"'™"*<' apply to County Mnnioipa! officers, or o Govern, netofficerlrr ""' of nnnor municipalities when the kcation of tl,T office is fixed hv I regulation of the Government „r muuicipalitv, t.t i^ S /a e, the salary gratuity or other compensation, shall be assessed ^Li'.? J^ pei;soa who is m the control or possess^o t ^re^f^n ^ '* T "l "^'^'l" to be the individual property ofsuch a-^ent trSe o ""T^ all objects within the Assessment Act° ' other person, for an " :r, '::'';;'7t : "'" i« p°»^^^»''"- °'- '-'- '>- "ortntroi of a,sisi;:r™i;r,tr^r;;,rt:r-^'™'°'-' - -'"--'-'o.-, .hai, be 1 he exemption to «-l,icl, certain officers connected ,vith the Su,a,rior 17 Courts wer. at the time of their appointment, and on the 5th day of March, 1880 entitled by statute, in respect of their salaries, is ahoUshed as respects all persons appointed by the Lieutenant Governo.- to such offices after the 5th day of March, 1880, or hereafter Where a person is assessed as trustee, guardian, executor, or adminis- trator, he shall be assessed as such, with the addition to his name of his rer.resentative character ; and such assessment shall be carried out in a separa e line from his individual assessment, and he shall be assessed for the value of the real and personal estate held by him, whether in h^s individual name, or m conjunction with others in such representative character, at the fu 1 value thereof, or for the proper propX^here^f If others resident within the same Municipality are joined with Mm in such representative character. Information to ba given to Assessors by Parties Liable to be Assessed. It shall be the duty of every person .assessable for real or personal roperty in any Local Municipality, to give all necessary infor Jatfon to the Assessors, and if required by the Assessor, or by one of the Assessors if there IS more than one, he shall deliver to him a statemer.t in wr tTn? IZtaiX ^"'"" ^'' ^^^ ^"' "^'"'' '^ '^' P^^-^°- ^^^«^lf i« absent) (a) All the particulars respecting the real or personal property assessable against such person which are required in the Assessment Roll. ^ and if any reasonable doubt is entertained by the Assessor of che cor- rec ness of any information given by the party applied to, the Assessor si;:!! b:i2;^ "" '™ '"'' "^^'^^ statemeit.''(The fiie for dSt Every Corporation whose divLlends are liable to taxation as against the shareholders, shall at the written request of the Assessor of any Munici pahty in which there is or ave any person or persons liable to be assessed for income derived from stock in such Oorporat on (such written requrt to be communicated by delivering the same to the principal officer of the Corporation in this Province, or by leaving the same at the principal to th" Cn T""' "I*" \' ''''^' ^y ^-^Sistered letter, prepaid, addressed to the Corporatjon at the place of such principal office), and wilhin thirty days after the delivery, leaving or posting of such written request, deliver to such Assessor, or send to him in a registered letter, prepaid, a state- ment in writing setting forth the names of the sharkloklers who aie wif'^'V''' «^«'i,M'!".^«PaIity, or who ought to be assessed for their income by such Municipality, the amount of stock held by every such wriH^n'" y TIT'^ ^'' '^^' P^^'P^^'^^ ^y *he Assessor in h^s slkl written request, and the amount of dividends and bonuses declared dur- ing the twelve months preceding ; which statement in writing to be so furnished to the Assessor, shall contain also a certificate und'r the hand of the principal officer of the Corporation ie the Province, declaring that the same contains to the best of the knowledge and belief of suoh officer a correc^clistoi such shareholders, and of the amount of stock held by 18 each on the day so named by the Assessor, so far as appears from the books of the Corporation, or so far as is known otherwise by such office. (The^hne for detault shall be one hundred dollars.) (43 Vic. ch It! No such statement shall bind the Assessor, or excuse him from making, due enquu-y to ascertain its correctness ; and, notwithstanding the sfate"- ment, the Assessor may assess such person for such amount of real or persona property as he believes to be just and correct, and may omi his name or any property which he claims to own or occupy, if Te Assessor has reason to believe that he is not entitled to be placed on the roll or to be assessed for such property. In caso any person fails to deliver to the Assessor the written state- ment mentioned in the preceding sections when required so to dror beZdf^« T ''^'^'^^-^^-h in the written statement required ?i be made as a oresaid such person shall, on complaint of the Assessor and upon conviction before a Justice of the PeLce having jurisdiction withm tne county wherein the Municipality is situate, forfSj and pay a cZZ rr"""i 'I ^'^l T""'"'' ^' ^*^«^- P«"^lties upon summary convict.on before a Justice of the Peace. (The fine shall be 320 ) .Jljr'T u'^ T^'^T ^^ ^^^'^ ^■«*^^' ^^^'^ ^ Pe^-son claims to be anXr ' Z. VTk '' """"'.^ ^" ""^ assessment roll, or claims that another person should be assessed, or entered or named in such assess- ment roll, as entitled to be a voter, and the assessor has reason to suspect ust ithtTb/' ' """"I' °^^°•' -horn the claim is made, has no^t a liist nght 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 reason- it asTelmrt rot" -^^--»^' -*--^^ -naming any such person in Any person whomsoever entitled to be assessed or to have his name inserted or entered in th. assessment roll of a municipality sh^l be^o assessed, or shall have his name so inserted or ente^ef^ithout 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 municipality, 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 behalf as such oth J^ Enrtht;;;:^'^^^^^^^^^^"^' -^^^^^^ '^^^^ other person actually Any person who wilfully or improperly inserts, or procures or causes the insertion of a name of a person in the assessment roll, or assesses or withTntnf -'"''"^ ^ assessment of a person at too high an amount, tht. n^?H ^ Z ^""^ '"''' ""'" ^° g^^'^ *° ^ P^»'««^ ^ot entitled thereto 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 pLon from the assessment roll, or assesses or procures or causes the assessment of . 19 person at too low an amount with infor,*- i^ -xi. person of his right to bH votershnll n «»ther case to deprive any Court of 'compeint iurLdictfon be i«h?T ^T'^'*^'"" '^"'"^^^ before a and to i-priionmenrxu^ntrfi^^^^ — ^^"g $200, /^^^ common gaol of the county or oifv fn.?/ ' / ™P"sonment in the ^'^ or . botLuoh fine Zt^^^^^i^::.^^ part^n^mtS^^^^^^^^ «hall lea/e fr.tery within the MunicSity and shin Z"!;?' ^^^"'"« ^ P'^^«« ^^ business who has required his name to be 'T'^ f>f °'* '' '"^'"^ non-resident address to ?he Clerk, aToTce of tL^n it whicThis"' /" f '^' ^'^ property has been assessed, according to he fom of S^^^^^^^^^ ^'''^"'^ to thi. Act, and shall enter on tha roll onnl^fT .f ^^^^^^^^^ ^- annexed the time of deliyering or transmitt n^^r ^ .' "^^ °^ ^^'^^ P^^^' be,W/«o^e evidenc'e oTsuTh d^^^ oTt ansmiSio?'^' '''''' ''''' tof^ferrii^fitr^^^^^^^^ son entered on the assessment rol as a for ' ell'"''^ """-T *° ""^ P^'" provisions of said Act as amended by this let o otT;." ^'"k"';^'^^ *^^ notice given or transmitted to any Lmer under thpn''- ^"' T ^^^ section the assessor shall enter and set forth ftj P^-^^^^^o^s of said ' entered in said roll as a son of such farLt "^^ "^ '"''^ P^^'«°" witter rrtd' ut'n^fr;m:rSUe""^^^*^'^ ^^^^^ *° - ^^^^ Assessment ^^MlLll be rrdt\T'rve7^^^^ ^^1 upon such son if the same is eiven tr» Mr5 ^ '„ ^^^\^^^^> or served ^«.wn person at the vel^^^of 'rth^-JZHSern h': If """ ^°»» Statute Labour. No person in Her Majesty's Naval or Milionrv 9^^.;.. ^ i, on actual service, shall be liable tonerfm-m s atXth °''/"" P'^' °^' therefor ; nor shall any non-commis^t^^^^^^^^ teer force, certified by thp nffinoT./.«r..»v, j- .i private ot the volun- volunteer belong o7irattacl>ed ~"l'°?"'*'"8 'i" po^Pany to which such last exemption sLl not ,W y to any ™fu2:, T' •™'""'="' '"""'is Jivery other male inhabitant of a City Town n>. Vill c .l of twenty-one years and upwards and u, £,..?,* ' *^'"»8e. «' the age otherwise exempfd bv law from "°° "";'•" »fty years of age, (and not heen assessed upt th J fj Ls :eit^ ^IJ C t it""''' t",,''"^ ""' hX:rt:oir.~!rt°h:r^^^^^^^^^^^^ a w'hw™:^y.)irt:id;s^TTo'ii:;fti''""''°^ r""*^- -''^ ?- statute labouf priced by the tx "1" -" '"■'"' ^'''^ '" """ "' 24 sec. 2. ' " pJ e^fuiug sectiou. Vic. ch. 20 dioJm- S 6l i! Q-J Subject to the provisions of the next preceding section, no person shall be exempt from the tux in the last preceding section named, unless he i)roduces a certificate of his iiaving performed statute labour'or paid the tax elsewhere. The Council of every township shall have the power to pass by-laws to reduce the amount of statute labour to be performed by the rate- payers or others within said township, or to entirely abolish such statute labour and the performance thereof by all persons within said township 43 Vic. ch. 27, sec. 21. ^ * Subject to the provisions of the next preceding section, every male inhabitant of a township, between the ages aforesaid, who is not other- wise assessed, and who is not exempt by law from performing statute labour, shall be liable to two days of statute labour on the roads and highways in the Township. Every person assessed upon the assessment roll of a 7 ownshin, shall, if his property is assessed at not more than three hundred dollars, be liable to two days statute labour ; at more than three hundred dollars^ but not more than five hundred dollars, three days ; at more than five huudi-ed dollars, but not more than seven hundred dollars, four days ; at more than seven hundred dollars, but not more than nine hundred dol- lars, five days ; and for every three hundred dollars over nine hundred dollars, or any fractional part thereof over one hundred and fifty dollars, one additional day ; but tiie Council of any township, by a by-law oper- ating generally and ratably, may reduce or increase the number of day's labour to which all the parties, rated on the assessment roller otherwise, shall be respectively liable, so that the number of days labour to which ^^'^"^ each person is liable shall be in proportion to the amount at which he is assessed. In townships where farm lots have been subdivided into park or vil- lage lots, and the owners are not resident, and have not required their names to be entered on the assessment roll, the statute labour shall ]je commuted by the Township Clerk, in making out the list required under the nineteenth section of this Act, where such lots are under the value of two huiidred dollars, to a rate not exceeding one-half per centum on the valuation; but the Council may direct a less rate to be imposed by a general by-law afiecting such village lots. The Council of any Townshiji may, by by-law, direct that a sum not exceeding one dollar a day shall be paid as commutation of statute labour in which case the commutation tax shall be added in a separate column in the Collector's roll, and shall be collected and accounted for like other taxes. Any local Municipal Council may, by a by-law, passed for that pur- pose, fix the rate at which parties may commute their statute labour at any sum not exceeding one dollar for each day's labour, and the sum so fixed shall api)ly equally to residents who are subject to statute labour, and to non-iesidents in respects to their property." Where no such by-law has been passed, the statute labour in Town- ships, in respect of lands of non-residents, shall be commuted at the rate of one dollar for each day's labour. i L 7 e- ;e ci 0^0 ; Every farmer's son rated and entered as such on the assessment roU ■ trmTtatrfe '''"' '' "'' :^*'r '^^^ ^^^"^P***^ ^^ '--' ^« l-^e "" ^d Zi^d "' '""''"''^ *^*''"'^°^' "^ '^ ^^ ^^'•^ "°^ «- rated Any person liable to pay the sum named in the eighty-eighth section thirictThan '*"' t ^^^-?T";J*?^ ^'^^^^^ *^« nineVfou^th se oHf ^me within S T *?^' ^.'"f ^'^ '° ^« ^^^^^^''^ *° ««"«<^t the same, withm two days after demand thereof by the said Collector- and '^ZT^A^f'"' 7 ''^r^ ^ P"^ '^'' «^°^«' *h« Collector rytvV tSe Zre^J. r/ ""^ ^'l-'-""^ ?^^'''^' "^ *^« ^^f^"!'^'-' ^ith costs of be distress ; and ,f no sufiicient distress can be found, then, upon summary conviction before a Justice of the Peace of the County in whidi ?hl local Municipality is situate, of his refusal or neglect to pay the sad sum an of there being no sufficient distress, he shall incur a penalty of five Sn^ Justiorl,r''7 ^l^f/^ P^y™^"* ^' --h *i-« - the eon Z On. f ^"t^^^ «!?*"^0'-^er, shall be committed to the Oon,mon Gaol of the County and be there put to hard labour for any time not exceeding ten days, unless such penalty and costs, and the costs of the warrant of ^ commitment and of conveying the said person to gaol, are sooner paTd Any person liable to perform statute labour under the ninety-first soloTh /h ""Ar' T""'^*^^' ^^«" ^'^^^'^ *^- -- when recfufr^ Zihi ^ P«t^r«*«r or other officer of the Municipality appointed labo t T^°''' r^'>'" '-'^ "^ ^^^^"^ "^g^^^* °^ r*^f"«^l ^ perform such nen. [; nffi ''^ ^ ''°*''/ '"'^"^""^ ^'"^ *° ^° ^^e same, shall incur a T^l;lLf%r P ?' ^°^. "PO'^ summary conviction thereof before a w^l tL .' r.? ^^°^^«^^^'.«"«h Justice shall order the same, together 7hl\^ 1 ' ""^ i^^ prosecution and distress, to be levied by distress of such Sr ^""^l '"^^ '^"'*'> ""^' '"^ '''' *^«r« i« ^o «"ffi«i^nt distress such offender may be committed to the Common Gaol of the County and there be put to hard labour for .my time not exceeding ten days ukLss oftoC'^ If ''f ' ""' *^^ ''''' «^ *^« -™t of^commSnt and of conveying the said person to gaol, are sooner paid «hnll >.!"'" • ,\"^ ,f"5Jt^««' other than costs, recovered under this section t^aZfLit ^::rZrT' '''-' ^^'^^^^^^^^^^' -^ '-- ^-^ °^ rnlfr»,''lTi"'''"^^''-.r5°>^ ""i** '"^'^^""'^ ^^« "^"^e to be entered on the nl^l ^t-P'T^?^ *° P"'^^^™ ^^^^"te labour in respect of any land owned by him, but a commutation tax shall be charged against Ury separate lot or parcel according to its assessed value; ?nd in all cases in which thH statute labour of a non-resident is paid in money, Lm^o? 2?i?"T .f °'^'' '}' ■'""1" *° ^ ^^''^«d i^ the statute labour tex i^^^S'' ^'°^'' ^ '' ' '''^''' ^^^^" *^^ ^^^"^ ^*^*"*o labour rollTr T ^^^'^^^^t, whose name has been entered on the resident ^L Z n P^^^o^^his statute labour or pay commutation for the same, the Overseer of the Highways in whose divisioc he is placed shall re urn him as a defaulter to the Clerk of the Municipalitv,^ je t^^^^ mSnn t^ 1 A"^r'^ "^^ '^' ^^''^ ^^^^" i« *hat case enter the com mutation tor statute labour against flio nam^ ir. +t,« n«ii„_^-_^ ,..,,, , ,iVl oa 6 /^5/. S3 in all cases, both of residents and non-residents, the statute laboii- shall be rated and chaiged against every separate lot or parcel sccording to its assessed value. Whenever oue person is assessed for lota or parts of several lots in one Mucicii)ality, not exceeding in the aggregate two hundred acres, the said jMvt or parts shall be rated and charged for statute labour as if the same - were one lot, and the statute labour 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 labour in the statute labour division in which his residence is situate, unless otherwise ordered by the Municipal Council. Dogs. The Assessor or Assessors of every Municipality within which the A?.t has not been dis|)ensed with, shall at the time of making their annual assessments, enter on the assessment roll, in a column prepared for the purpose, opposite the name of every person assessed, and also opj)08ite the name of every resident inhab'tant not otherwise assessed, being the owner or keeper of any dog or dogs, the number by him or her owned or kept. The owner or keeper of any dog shall, when required by the Assessor or Assessors, deliver to him or 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 five dollars, to be recovered with costs before any Justice of the Peace for the Municipality. Duties as to Oompletion and Return of Rolls. Subject to the special provisions relating to Counties, Citie.s, Towns, and Villages : Every Assessor shall begin to make his roll in each year not later than c^ *^® fifteenth day of February, and shall complete the same on or before y the thirtieth day of April, and shall attach thereto a certificate signed by him, and verified upon oath or affirmation in the form following : "I do hereby certify that I have aet down in the above A. . < ss ncnt Roll all the real property liabe to taxation situate in the Municipality ' >- .' i ') f {as the /•nsi-'. may be) and the true actual value thereof in each case, ac i .; „o i to best of my information and judgment ; and also that the said Assessment KoU contains a true statement of the aggregate amount of the personal property, or of the taxable in> come, of every party named on the said roll ; and that I have estimated and set down the same according to the best of my information and belief ; and I further certify, that 1 have entered thereon the names of all the resident householders, tenure's, ftu-l freeholders, and of all other persons who have required their names to be e-'k ?.a ihereon, with the true amount of property occupied or owned, or of incorr. ■ , 'ved V,> each, and that I have not entered the names of any persons whon. , ;i . , ot ^ruly believe to be a householder, tenant, or freeholder, or the bond fidi,Oi.'Mri^« ent^ed th.reon uideranV or either of the aai.l Acta j and I fu. ther certify that the date of delivery or transmit ami correctly staoe.l m the said roil ; and I further certify and «wear (oJ^ athrm) {aj, the COM may Ae), that I have not entered the name of any person at L lo " a rate ,n order to deprive such person of a vote ; or at too high a -ate in orcler toTivJ euch a person a vote an,l that the amount for which eacf such perso^Taiessed trnsmiin'oh^hL^at:!,^^^^"^ ^^P^*" ^" *^« ^' -"- '»«"--"- Every Assessor shall, on or before the first day of May, deliver to the Llerk of cbe Municipality such assessment roll, completed And added up with the certificates ai J affidavits attached ; and the Clerk shall imme' diately upon tha iecei;jt 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 nwnina or in possession of property, or in receipt of incomes, in the Municipality .Special provisions relating to Counties, Cities, Towns, and Villages. In Cities and ToMrns separate from the County, the Council, instead of being bound by the periods above mentioned 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 Cat is to say :-For taking the assessment be ween the first day of July and the thirtieth .iay of September, the rolls being returnable in such case to the City or Town Clerk on the first day ot October ; and in such case the time for closing the Court of Revi- sion shall be the fifteenth day of November, and for final return by the Jut.geof the County Court, the thirty-first day of December: and the assessment so made and concluded, may be adopted by the Council of the ollowing year as the assessment on which the rate of taxation for the said t wing year shall be levied, and iu the year following the passing of the by-lavv, the Council may ado,>t the assessment of the preceding year as the basis of the assessment of that year. In Cities, Towns Townships, or Incorporated ViUaf^es the Council may, by a by-law or by-laws, require the payment of taxes and of all local improvement assassments, including sawer rents and rates, to be made into the office ot the treasurer or collector by anv day or days to be named 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, assess- ments, rents, or rates, or any instalment thereof, on or before the day or days on which the same shall be made payable. The Council may by by-law or by-laws, impose an additional percentage charge not exceeding five per cent on every tax or assessment, rent o. rate, or instalment thereof, whether the same be payable in bulkor imtahnents, which shall not be paid on the day appointed for the pa^ ment thereof, and in towns, villages or townships, where no day shall have been appointed for pay- ment, the Council may, by by-law or by-laws, impose such percentagi on tiiosc vvluch shall not have been paid on or before the" 14th day of 24 December in each year, there having been fourteen days previous 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 collected by the collector or otherwise, as if the same had originally been imposed and formed part of such unpaid tax or assessment, rent, or rate, or instalment thereof. County Couucils may pass by-laws for taking the assessment in Towns iownships, and Incorporated Villages, between the first day of February and the first day of July. ^ If such by-law extends the time for making and completing the assessment roHs beyond the first day of May, then the time for closin.. the Court of Revision shall be six weeks from the day to which such time IS extended, and for final return by the Judge of the County, twelve weeks from that day. j^ ^ Duties of Assessors in Regard to Arrears of Taxes. _ The Treasurer of every County shall furnish to the Clerk of each Muni- cipality, except Cities and Towns, in the Countv, and the Treasurer of every City and Town shall furnish to the Clerk of" his Municipality, a list ot all the lands in his Municipality in resjject of which any taxes have been m arrear for the three years next proceeding the first day of January in any year J and the said list shall be so furnished on or before the first day ot February m every year, and shall be headed in the words followinc. • List of lands hable to he sold for arrears of taxes in the year one thousand eight hundred and . " The taxes for the first year ot the three which have expired, on any land to be sold for taxes, shall be deemed to have been due for three years, although the same may not have been jilaced upon the Collector's roll until some month in the year later than the month of January, The Clerk of the Municipality is hereby required to keep the said list so furnished by the Treasurer, on file in his ofl^ice, subject to the inspec- tion of any person requiring 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 Assessois are appointed, a copy of such list ; and it shall be the duty of the Assessor or Assessors to ascertain if any of the lots or parcels of land contained in such list are occupied, or are incor- rectly described, and to notify such occupants and also the owneis thereof, It known, whether resident in the Municipality or not, upon their re- spective 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 «' J^t Occupied," as the case may be, and all such lists shall be signed by the Assessor or Assessors and retuined to the Clerk with the assessment roll, together with a memorandum of any error discovered therein, and the Clerk shall file the same in his oflice for pjiiblic use ; and every such list, or copy thereof, shall be received in any ^ourt as eviden'>e in any case arising concerning the assessment of such lauds. I i I I I 2ff » J^^ ^rTr^ 'll*" ^**2f^ *^'^'^ '"^''^ ^^^<^ « certificate signed by them and verifaed by oath or affirmation, in the form following : ?' I d^ceS^ ^ that I have examined all the lots in this list named.lnd that iTave ''^^-^ entered the names of all occupants thereon, as well as the names of the ^- ^/ o owners thereof, when known ; and that all the entries relative to each lo? ^ are true and correct, to the best of my knowledge and belief Penalties for Non-performance of Duties. If any Treasurer Assessor, Clerk or other officer refuses or necrlects to perform any duty required of him by the Asse«ismpr,f am- k ^u Y, upon conviction thereof, before any Court of comnetPnH.- t /• '-'^f ' County in which he is Treasure.Uto^'SeTr t^^^^^^^^^^^ rxcX^rei^ndtzia: ''' '^^ ^^^ ^^^ ^^ ^^i:^^ If any Assessor neglects or omits to perform his diitip« ^h^ ,\ Assessor or other Assesses (if there be'morthar ot f^'r the sam^ locality), or one of such Assessors, shall, until a new RnnoinLl/ nr. t .f 'r,'- ^^' ^^^1 '^'^^y "p- ^^« - thdr'irsmtr ; i 'tr; name of the delinquent Assessor, and also, if he or they know it th« cause of the delinquency; and anj Cotmcil may, aftJ^an 1 Llor neglects or omits to perform his duties, appoint some other person to discharge such duties; and the Assessor so appointed shall hploTfi^ powers and be entitled to all the e.olumenrwhl:'h tp^eS to tl If any Clerk, Treasurer, Assessor, or Collector, acting under the Assessment Act makes any unjust or fraudulent assessmen^m- collection or copy of any Assessor's or Collector's roll, or wilfullv and L^, Jfl? ?i ' inserts therein the „ame of any pe.on ^ho h^ n'^rbe Ite^^^^ fraudplently omits any d.uy required of him by the Act he shall upon conviction thereof before a Oourtof competent jurisdiction L liable to a fine not exceeding two hundred dolUrs and to imprisonment unil the fine IS paid, m the ommon gaol of t,\e County or City, fm-a period not ' :S!;"i:i:^rf ' -- '- '-'' --' ^- an/imprlsoVent: Cl^^ that the assessment was unjust or fraudulent «viaence / .r4l;nment aTolTby ^his Icr^"' ^^""^^'^"^^^^' ^^^^ ^^ «- -^ ship^ Villfr"' w' 7^'' '^'''''''' ^'''" i^ ^^y A«s«««or of any Town- anf'H o^tUf *' ' '"r^f '" '^' '''''' P''*^''^^^^ ^^^ by sections 52 j^f ti t^:ni ^'t^fc^^-?, - r^- - or pkc^e of deposit of such roll, on or before the firs tday'of ^e/tembeT'f »v «,>-• 36 the year for which he is Assessor, every such Assessor so offending shall forfeit for every such offence the sum of two hundred dollars, one moiety thereof to use of the Municipality, and the other moiety with costs, to such person ad may sue for the same in any Court of competent jurisdic- tion ; but nothing herein contained shall be construed to relieve any Assessor from the obligation of returning his assessment roll, ot the period required elsewhere by the Act, and from the penalties incurred by him QQt returning the same accordingly, \ A *%. ii >10»B»LL ft HUTOHISoiii lIUKIOtPAl PRIHTBRB AND BIATIOirtks, fORONTO< all sty to ic- ny od im ■'T * «*