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Les diagrammes suivants illustrent ia mdthode. 1 2 3 32X 1 2 3 4 5 6 i THE T Collector's Guide r CONTAINING THOSE PORTIONS OF THE ASSESSMENT AND OTHER ACTS RELATING TO THE APPOINTMENT AND DUTIES OF COLLECTORS OF TAXES IN ONTARIO, WITH NOTES OF THE MORE IMPORTANT DECID- ED CASES. 1 BY James Morrison Glenn, Q. C, LL. B., Of Osgoode Hall, Barrisier-ai-Law. Seconb EMtlon. PRICE, 50 CENTS. ST. THOMAS: THE MUNICIPAL ^ORLD, 1899. Kntf r< Colli-ctors for lircivisional coiiiicil. I'avtiH-nts. Moiu'vs, liow to l)c 7, Chap. 224. 133. The collector proccid tf) collect the taxes c. 224, s. 133. , upon receiving his collection roll, shall ixitit-^of xes therein mentioned. (I)) K. S. O., 1H97, col- lb) Section l.Tl of the AsseHsmt'nt Act makes it the duty of the clork to deliver tho roll, (H-rliticd under Ids iiand, to tlie collector on or hefore liic 1st day of October, or Huch other day as may be j)reHcrii)ed l)y a l)y law of the local municipality. 'I'he collector should see that it is certitiol by the clerk, becaiisc his ri^;ht to levy the taxes is wholly dcrivalilo from the re 11. Uidess tlu; roll ])e certitied as dirccte(l, the colU'ctor is not bound to net un(h'r it ; Vienna v. Marr it L. C. L. tl. .SOI, ('.(J. Uughcs, The provision contained in Sec. l.'U of The Assessment Act H. S. O , c. 224, re(|uirinj,' the clerk to deliver to the cr)llector the roll "oeitiiied under his hand. ' thou^'h po.ssibly dircctoiy as to time, is imperative as to the ceititicate, ami a roll unsigned t>y the (-leik is not sutlicicnt authority to entitle the collector to distrain, and he and his suieties are not liable ui\(icr their bond for the amount of uncollected taxes ; Town of 'i'rentcn v Hver, 21 A. K. .S7!t. It is therefore ecjually imp rtant to the muin"(i|)ality that the toll be cei titled and s'gned l)y tlie clerk, and councils and clerks shi>uld see that this is always dont;. .A roll signed by the cleik without his ceititicate has l>een held suHicienl to charge the collector's suieties ; Welland v. Brown, 4, (•). K. 217. Upon leceipt of the loll duly i.ei titled liy the cleil<, the collector is to proceed to collect the taxes. He has no light to accejjt promissory notes or securities of any kind in lieu f)f money, lait the imjiroper acceptance of such securities docs not depiive him of 'he right to distrain ; Spry v. McKenzi", 18 I'. C. t^. M. It'tl. It was held in .McHridc v. (Jaidham, S I'. C. V. V. 2!K'.. that taxes collected during the year 1S."»7, which were overdue since bS.V). and charged on the assefisiii:'nt roll of 1S.")7 by a resolution of tlu^ proper auihoiilies to that etlect on the 7th Decembei, ].S.'»7, after the expiration of the usual time was va'id and legal. The time for levjing a school tax in the city of Kingston imposed by by-law in December, l!S.")."), was extended by resolutions of the city council under 18 Vic. c. 21, sec. .S, until the 1st of August, IS.Ki, tind again on the 22nd of Decend'cr, IHoti, to the 1st of March. 1S")7. Held that the collector, who was the same [)eison for both years, might distrain between the 1st of August and the 22nd of December, isnti, although no resolution extending the time was then in force. McLean J. dissenting ; Ncwberrv v. Stephens, l(i U, C. U. B. H.-.. In "Caston v. Toronto." .30 (). R p. 1(5, it was held that where there is sufficient property available for distress on land asse.ssed, during all the time the collector for the year has the roll, the taxes thereon cannot be legally returned to the treasurer and cannot be legally jdaced on the collector's roll for a sut)se(juent year. It is not, however, sufficient to show that a taxpayer had proj»erty sufficient to pay the taxes while the collector had the roll in his hands. He cannot watch all the taxpayers in the nuinicij)ality, but he is liab'e for taxes which ho might have collected by reasonable diligence, but which, by reason of his negligence, having been left uncollected, have been lost. CoUectors to ilftiititul t)ny- iiii'iit ()( rail's. I'liitifiilni s Ic) be uivcii (111 lir.. iinpers. 134. (i) In cities and towns he shall call at least once on the ptTson taxed or at the place of his usual residence or domicile, or place of l)usitiess, if within the local municipality in and for which such colIe( tor has been aj)pointed, and shall demand (c) [)ayment of the tax'js payable \>y su( h perscjn ; or he shall leave or cause to be left with the person taxed, or at his residence or domicile, or place of business, or U|)on the premises in respect of which the taxes are payable, a written or printed notice, (d) specifying the amount of su( h taxes, and shall, at the lime of such demand or notice, or immediately thereafter, enter the date thereof on his collection roll opposite the name of the person taxed, or cause the same to '''e so entered ; and such entry sh.ill be privia facie evidence of such demand or notice, (e) (z) The written or printed notic«' above mentioned shall have written or |)rintcd thereon, for the information of the ratepayer, a schedule specifying the different rates and the amount on the chjllar to be levied for each rate, making up the aggregate of the taxes referred to in such notice. (,^) Tn places other than cities and towns, he shall call at least once (ee) on the person taxed, or at the |)l»ce of his usual residencx- or domicile, or place of lousiness, if wiihm the local municipality m and for which such collector has bee.n appointed, and shall demand payment of the taxes payable by such j)erson, or if so em{)owered by by-law (f) of the muMicii)ality he stiall leave (g) with the person (c) In citit's and towns it is oplion&l with the collector to make a demand for taxes or give notice specifying the amount of taxes in the manner provided by this section. He may employ an agent to deliver the notice, but the demand must be made bv himself personally ; Chamberlain v. Turner, SI U. C. C. P. 460. (d) For form of notice see Appendix " C." (e) The collector is reijuired to enter on the roll the date of the demand or giving of the notice, at the time or ininifdiately thereafter, or cause the same to be entered. This may be done by another person on his behalf. This is important because such entry is made jirima /acif evidence of such demand or notice. Without this provision the entry would not be evidence of the demand in the lifetime of the ollector. See Barton v. Dundas, 24 U. C. Q. B. 213. But with it the fact c f the entry appearing on the production of the roll is evidence of tli« making of the demand or the giving of the notice. The demand or giving of the notice is necestary to justify the subseijuent proceed- ings authorized by the statute ; Campbell v. Elma, 13 U. C C. I'. '296. (ee) A collector has no authority to make any charge for calling on a ratepayer the second time for his taxes, when he does not make a seizure. (f) In places other than cities and towns, it is not optional with the collector to leave a notice, unless empowered by by-law of the municipality. See Chamberlain v. Turner, lU U. C. (-. P. 4G0 ; Carson v. Veitch, 9 O. R. 706; McDertr.ott v.Trachsel, 20 O.K. 218 ; and Coidie v. Johns, 10 A. K. 129. (g) It is observed that subsection 3 says that "he ihall leave," while 6 taxed, or at his residence, or do; icile, or place of business, n written or j)rint«'1 notice, specifying the amount of such taxes, and shall at the tinii of such demand or notice as the case may he, or imme- diately thereafter enter the date thereof (h) on his collection roll opposite the name of the person tar id : and such entry shall he prima Jiide evidence of such demand or notice, (i) K. S. ()., i8<;7, c. 224, s. 134. 136. (i) Subject to the provisions of section 60 o') of this Act nistn-ss .mkI in case a person neglects to pay his taxes for fourteen days (j) after lllx ul\ uk\<^s. Ki(Hiiniiu BuhBectioii (1) »nys thiit "he bIihII lfavt> or cause to he left," ao that the coiector 'jannot t-mploy an ugeiit for tlie purpose of either making 11 demuiul 01 giving notite iiinler tlii« Biil>M«'i;tion. Tfiere is no autlioiity for delivering tar notireH through tli« post otficf. 'i'here iH no exouHe for a collector neglect- ing to follow the (liri! ti«)n8 of hii Act which luys down his duties as clearly as this Act does. He should niuke a proper demund in each case, otherwise the municipality may incur trouble »nd expense. (h) Ho must also make the entry of the date of the making of the demand or the giving of the noti ■« on tlitt loll himself. In cities and towns thu entry mav he made hy some other peison on his lehal'. In Chandierlain v. Turner, 31 LJ. (\ C. R, 'which WHS decided under H. S. ().. |,S77, ("ap. ISO, So<'. U'2. Wilson, ('. J., at page 474, snys : " He is therefore to niuke a demaml and to demand /niifnif/i/ 0/ thf Irrxin, and that duty should he plainly and etliciently done hy t/if tolUrlaf in perxon." (i) .See note (e) 8upra. (ii) Sec. 60, as amended by se". 4 of the Assessment Amend- ment Act, i«H99, referred to above, s as follows : 60- — (I) In cities, towns, townships or villages, the council mi>v by hy-law r<(|uire the payment of taxes, including locsl improvement .issess- tnxt-; tn Ijc nients, sewer rents and rates, and of other rents or rates payable as taxes, to l>i'i'l '"'" "itlci- be made into the office ol the treasurer or oollcL-tur by any day or days to he ^^.l,\\*:^uly^^^ '" named theiein, in hulk or by instalments and may |)rovide that on the punctual payment of any instHlment the time Jor payment of the remaining i-aynunt by instalment or instalments shall l)e extended to a day or days to he named or instalmtnts, may provide that in default of payment of any instalment hy thedaj • med for payment (hereof, the subsetiuent instalment or instalments shall lorthwith become payable. (2) The council may also by hy-law allow a discount for the payment of Discount on such taxes or any class, or of any instalnif-nt thereof on or before a day or i>mKt\ial nay- da\8 therein luimcd and may impose an additional percentage charge for noL- '"^^'"1 "' 'axes. payment of such taxes or iiny class of taxes or of any instalment thereof by a day or days named in such by-law. provided that no greater pi'r>entage charge than tive per cent, shall he imposed on any instalment of taxes or on the aggregate amount of taxes ; and such additional percentage charg-* shall be Hdded to such unpaid tax or assessment rent or rate or instalment thereof and shall be collected by the collector or otherwise, as if the same had been originally impo-sed and formed part of such unpaid tax or assessm nt, rent or rate, or instalment thereof. ('^) Such discount or additional charge may by the by law he provided for on the ba>>is of a sliding scale corresponding with the length of time default is made, hut so as not in the aggregate percentage to exceed five per cent, as aforesaid. ( )tl ({iiikIh ()( e (il p.'ivnii lit. (4) III ctise a by-law eliall he paHseil providing for piiyiiu-nt hy iiiHtaliniintH or allowing any such diucounl or iniposing any Huch additional percentage ciiaigo, a notice tiliall be given in accoidanoe willi section l.'{4 of lliis Act on which siiitll he written or |)rintcd a concise statement of llie tiniu and manner of payment and »)f the discount aMowed or percentage charge imposed, if any, and at any time witliin fourteen dayn after sucli notice shall tirst have i)eeu given, in accordance with seclii>n l.'U of thiH Act, any person may take advan- tage of the provisions of such by law as to payment by instalmentH or with the discount allowed thereby, or without the aiiditional percentage charge imposed thereby, as the case inay be. R. S. U., 18!)7, c. '2'24, t. 60. (5'J Vic, c. 'J7, H. 4. (j) Kvcept under the special circumstances stated in subsection (4) of section I. '{."», a distress cannot be made until the expiration of the fourteen days after the demaml or notice. Tlie general rule for the computation of time fixed l)y statute, unless there is something in the statute to the contrary, is to hold the first day excluded and the last diy included. As there is no special provision in this case the general rule applies. The day upon which the demand is made is therefore not counted, and as foiirteen days are allowed for payment, the distress cannot he made until the tiflecnth day after the demand or giving of notice. In other words, there must he fourteen clear days between the date of making the demaml or giving notice, aiH the seizure. Vrooman v. Shuert, 2 !'. R. l'J2; Bull'alo & L. II. \V. v. Hrookbankp, lb. 12(>; Hanna v. .lohnson, '.i O H. 100. Sunday is included in reckoning the time ujider this subsecton ; McLean v. PinUerton, 7 A. R. 41)0, but where the time limited expires on a holiday, see subsections 16 and 17, of section 8, cap. 1, K. S. ()., 1897. (k) The collector may make the distress in person, or he may appoint a bailitf or sgent. The collector is liable for anything done by the bailifl under his autlnrity, C'^rbelt v. Johnston, II, U. C. ('. I*. 317 ; but it has not yet been determined whether he would be liable for anything done by the bailiff without authoiity or contrary to the warrant. See Fraser v. Page 18, U. C. i). H. M3(). The collector or bailiff should not seize more than is reasonably sufficient to pay the taxes, but he should aUo take caie to seize enough so as to avoid the necessity of making a stcond seizure, in case the goods should not lealize enough to pay the taxes, otherwise the legality of the second seizure might l)e questioned. For form of distress warrant where bailiff appointed, see Appendix "B." (I) The general denomination for things personal, as distinguished from things real or lands, tenements or hereditaments. Fixtures, that is those things which become when annexed to land, part of the land itself, cannot be distrained. " The weight of authority is atiainst construing as fixtures any- thing which is 7iot annexed in fact to the realty, except where the articles form 8 Provided, however, that in cities and towns and any other local i'i'V"'y •'•''•''• municipalities havinj^ power to sell lands lorthcnon payment of taxes arri-iirH, ""* no distress for the tax* s upon lach parct 1 ol v u-ant properly sliall he inatie upon the |;oods (n t hattels ol the owiu r in an) part (tl the county oiher than upon su( h prf)perty, and this provision sliall he retroactive so as to apply to the returns for arrears ot taxes lor the years iStjO and iS*);. hj \'. c. 27, s. 10, suh. s. !. ( J) I'pon the int«.'rest of the person assessed in any ^oods on tin- premises, including his interest in any j^oods to the possession of which he is entitled under a conlr.K I lor pun liase, or a < ontrai t hy whi( h lu- may or is to become the onwer lht.reof upon performance of any condition ; (i,) I'pon the j^oods and (hattels of the owner of the premises, t.n.xNof found thereon, whether such owner is assessed in respect of the """" piemises or not ; (4) I'pon any i^oods and ihattels on the premises, where title c. t';iin h.hmIs to the same is claimed in aii\- of the wa\s following : jm'! tii.mKh' t'lainu'il iiil- (ii) By viituf of an execution against the owner or person s',i?'i'ssrssi''.r assesseil ; or '" tiu-owiifr. {/') Ily purchase, gift, transfer or assignment from the owner or person assessed, wluther absolute or in tiust, or b\' way of mortgage, or otherwise ; or part (if ilif fabric tia uii irUi'giiil portion of tlu' ureliiteoluriil dcsi^'n.or us in the ciise of ii millHtoiu', wdidt is jin fsst'iit u\l piut ol" lUv mill." I'l-r I'litti-rson J. A., Ill Kei'fei' V. Mciiill, (i A. H I'-M. A plimiiif.' niai'liiiu' standirij.' hy its own wuij^lil on 1 lie Horn, without faKlening with lii-lts and an en^iiu! to work it, hii.s liceri lit Id to he a fliattel liahle to sevnre for taxt 8 ; Hope v. ('iiniining, lU U. ('. V, P. I l(S. So an cng'iie and Ixih-r ditaulud from the fnjchold hy u tire, have hein held to h«^ utwilltls: Wiillon v. .larvis. 14 l'. C i.}. 15. ti4n. But in I liin fuse the plaintitl' piirchastd lilt' tiiginc and Koiler and wuh hehl eslt)pped from fonlemling that they tjont'nufd pirt of the realt}'. I'empnrury tloorn, scantlinj;, j)arlitif)nH, picH^e^. shafting, vats, cocks, and other such things weie helil to he trrttic tixtnrts. liahle to seiznie under extnuition ; Hughes V Towers, HI I'. C. ('. 1' 'JnT. So nmch itiery of ionofthe person assessed where title to the same is claimed in any of the ways defined by sub-clauses a, b, c, and d, of section 135 and io applying said sub clauses they shall be read with the words " owner of," and the words " on the premises " omitted therefrom. 62 Vic. c. 27, s. 1 1. Application of ^2) Subsections 2 to 8, of the said section 135 shall apply to to8?' *" ' goods and chattels liable to distress under this section and to proceedings taken under this section. Proceeclings in case of non- residents. 136- If any person whose name ap^jears on the roll is not resident within the municipality, (r) the collector shall transmit to him by post, addressed in accordance with the notice qiven by such non- resident, if notice has been given, a statement and demand (s) of the b (r) "When the collector proceeds to enforce payment he is to deal with those whose names appear on the roll. If ihey are within the munici- pality, he is to call on them, or at their re27. (y) The collector ought not to adjourn the sale in the interests of the persons liable for the taxes. This sention is emphatic in its language and says : " At the time named in the notice the collector or his agents nhal sell at public auction," etc. There may be good renson in some cases to adjourn the gale in the interests of the municipality when there are no bidders and the properly cannot be sohl for want of buyers. If an adjournment be made, and it can be shown that the col'ectoi.' might have sold the goods on the day first appointed for the sale, and that by reason of an adjournment at the request of the parties, he was unable to sell, he would and ought to be responsible foe any loss sustained. 13 sale of the goods and chattels distrained is to be made, give at least six days' (x) public notice of the time and place of such sale, and of the name of the person whose properly is to be sold ; and, at the time named in the notice, (y) the collector or his agents shal* sell at public auction (a) the goods and chattels distrained, or so much thereof as may be necessary, (b) R. S. C)., 1.S97, c. 224, s. 13.S. snrpiiis. if 139 If the property distrained has been sold for more than ilcpai.'i'u') ' " the amount of the taxes and costs, and if no claim to the surplus is party ill whose made bv auv Other persou, on the ground that the property sold possission the , , •,■',• , , • i i i i- i • i , Koods were; belonged to hmi, or that he was entuled l)y hen or other right to the sur|)lus, such surplus shall be returned to the person in who-e pos- session the property was when the distress was made. (<) R. S. O., 1897, c. 224, s. 139. 01 ti) .T. 182, that it was competent for a Sherifl" to sue for the price of goods and lands sold by him under a wiit. In order to bind the collector as against the purchaser, there should be a suflicient memf)randiun in writing or delivery of the goods aold, to comply with the Statute of Fraud; See Mingaye v. ('orbett, 14 U. C. C P. o.')7. (c) Under ihis section ani/ goo is on the land of a nonresident who has retiuired his name to be entered on the roll, mav be distrained an'd sold for taxes. If the property sold for taxes does not belong to the person for whom it was sold, the surplus must be returned to the person in whoso possession the property was when the dis're33 was made, unless there is a dispute or contest as to the ownership of the pix)perty. In Robinson v. Shields lo H. C. C. V. 3S(), an action by a tenant against his landlord, it was held that the receipt by the tenant from the b lililF of the surplus of the proceeds of the sale was no condonation of khe tortious act complained of, the payment r.aving been neither made nor accepted in satisfactisn or compromise of the injury surt'ered and did not preclude him from bringing his action. (d) See note (c) to section 139 If the claim of the person for whose taxes the property was sold is admitted, the surplus must be paid to him, but it is contested it must be paid in by the collector to the treasurer of the municipality under the next section. (e) S e note (d) to section 140. f ! 14 ive at least and of the t the time 11 at public I thereof as more than surplus is perty sold <^\n to the ho-e pos- ) K. S. ()., L- taxes the ri)lus shall shall be niicipality, the parties recovered recovered Cay ley, 11 he price of ollector as writing or vud ; See who has sold for for whom ioasession ispute or Ids li) H. that the f the sale fc r.aving le injury Dr whose him, but sr of the with interest and costs, as a debt due to the local municipality, (f) in which case the production of a copy of so much of the collector's roll as relates to the taxes payable by such person, purporting to be certified as a true copy by the clerk of the local municipality, shall be prima facie evidence of the debt, (g) R. S. O., 1897, c. 224, 9. 142. 143. Where taxes are due upon any premises occupied by a tenant who is not liable to pay the same, the collector may give such tenant notice (h) in writing requiring him to pay to such collector the rent of such premises as it becomes due from time to time to the amount of the taxes due and unpaid and costs, and the collector shall have the same authority as the landlord of the premises would have to collect such rent by distress or otherwise for the amount of such unpaid taxes and costs ; but nothing in this section contained shall prevent the recovery, in the manner provided by law for the collection of taxes, of any portion of such taxes which may remain unpaid after applying any payment so made. P.. S. C, 1897, c. 224, s. 143. 59 V. c. 58, s. 8. 144. (i) In towns, villages, and townships every collector shall return his roll to the treasurer on or before the 14th day of December in each year, or on such day in the next year not later than the ist day of I'ebruary, as the council of the municipality may appoint, and (subject, in towns, to the provisions of section 130) shall pay over to the treasurer the amount payable, specifying in a separate column on his roll how much of the whole amount paid over is on account of each se[)arate rate ; and shall make oath before the treasurer that the date of the demand of payment and transmis- sion of the statement and demand of taxes, required by sections 134 and 136 in each case, has been truly stated by him in the roll, (i) I'ayiiiK rent to C(jlk'ctor until taxes paid. Collector to rttiiMi his roU and pay over proceeds by the day to be appointed by Council. (f) An action may be brought, in the name of the municipality, for the taxes due from a person assessed on the resident roll of the municipality and not residing therein, in the Division Court in which such person resides, if the-»mount is witiiin tW jurisdiction of sUch cou-t (g) An action cannot be maintained under this section, unleos it can be shown that the taxes cannot be recovered in any special manner provided by the Act ; Herlin v. Grange, 5 U. C. C. P. 211. In Carson v. Voitoh, 9. 0. R. 706, Rose .1.. at page 711 s«y8, "It may be, I am inclined to think it is the law, that where there is a sufficient distress upon the property and the municipality by its own laches puts it out of its power to distrain, then section 100 (now 142) (loos not avail to give the right t') collect by action." Though the certificate of the clerk will be received as prima faoif. evidence, its ac 'uracy may be disproved. See Hesketh v. Ward, 17 U. C. C. P. 190, and Chamberlain v. Turner .SI U. C. C. P. 460. (h) For form of notice, see Appendix "H". (i) In Lewis V. Brady, 17 0. R. 377, Ferguson J. held and his decision was atfinned by the Q. B. D., that so long as the collector has not returned the roll, he is at liberty to go on and levy where he Onds distress. 15 Collectors of (2) The coUcctor of every towii and village shall pay over to viiiaKcs to pay the treasurer of such town or village once every week until the final ''.'AkT^'"^'''^ return of the roll, the total amount collected during the preceding week. c»ikct()r(f (^\ I he collector of every township shall pav over to the treas- towiishii) to V- , 1 ■ ■ 1 -1 L r 1 . pay totrtas- urer ol such townshi[) once m every two weeks until the final return 'weckr^*^^'^^" of the roll, the total amount collected during the preceding two weeks, (j) R. S. ()., i.St^y, c. 224, s. 144. other persons may be cjn- pluyi'il to co!- Itct taxes wliich collector does not col- lect by a cer- tain ilay. Ill cities the council may fix the time for return of col- lectors' rolls. Proceedings when taxes arc unpaid anil cannot be collected. 145. (•) In case the collector tails or omits to collect the taxes or any [)ortion thereof by the day appointed or to he appointed as in the last preceding section mentioned, the council f)fthc town, village or township may, by resolution, authorize the collector, or some other person in his stead, to continue the levy and collection of the unpaid taxes, in the manner and with the powers prcnided by law for the general levy and collection of taxes, (k) (2) No such resolution or authority shall alter or affect the duty of the collector to return his roll, nor shall, in any manner what soever, invalidate or otherwise affect the liability of the collector or his sureties. K. S. O, 1H97, c. 224, s. 145. 146. The council of every city may, by bylaw, fix the times for the return of the collectors' rolls and may make any enlarge- ments of the same. (I) R. S. ()., 1H97, c. 224, s. 146 147- If any of the taxes mentioned in the collector's roll remain unpaid, and the collector is not able to collect the same, he shall deliver to the treasurer of his municipality an account of all the taxes remaining due on the roll ; and, in such account, the collector shall shew, opposite to each assessment, the reason why he could not collect the same by inserting in each case the word... " Non- J^esidenf" or '' A^o/ sufficient propeyty to distrain^' or ^' Imtructed by (j) When paying taxes to the treasurer of the municipality, thtJ collector should always obtain the receipt of the former for the amount paid. All receipts so obtained should be retained by the collector for his protection for all time to come. (k) Until the roll has been finally returned, the council has power to authorize the collector, or some other person to continue the levy and collection of the unpaid taxes ; Lewis v. Uridy, 17 <>. It. 377. But after the final return of the roll, the council has no auUiority to authorize the collector, or any other person, to continue the collection of the Taxps. Holcomb v Shaw, '22 U. C. Q. Vj. 92, approved in Langford v. Kirkpatrick 2 A. R. "ii;^. An ex- haustive discussion of the questioni arising under this and the preceding section will be found in an article entitled, "Return of Collectors' Roll- Collection of taxes", in the issue of the "The Mdnicip.vl Woklu" for June 1899, (page9().) (1) Ste note (k) to section 145. 16 iy over to il the final preceding the treas- nal return eding two i the taxes nted as in '", village Jnie other It: unpaid ■ for the the duty ner what It'ctor or le times enlarge- ors roll janie, he )f all the -ollector e oould ttcted by collector id. All tion for )wer to Bvy and fter the oliector, V Shaw, An ex- eceding RoU- r June Council not to collect,'' as the case may be ; and such collector shall at the same time furnish the clerk of the municipality with a dup- licate of such account, and the clerk shall, upon receiving such account, mail a notice to each person appearing on the roll with respect to whose land any taxes appear to he in arreai for that year, (m) K. S. p., 1897, c. 224, s. 147. Provided that the provision recjuiring the collector to furnish a duplicate of such return to the clerk of the municipality and that the clerk shall mail a notice to each person appearing on the roll with respect to whose land taxes appear to be in arrear for that year, shall not apply to a city, but in lieu thereof, the treasurer'shall give the notice hereinbefore directed to be given by the clerk. 61 V. c. 25, s. (2). 148. Upon making oath before the treasurer that the sums mentioned in such account remain unpaid, and that he has not, upon diligent intjuiry, been able to discover sufficient goods or chattels belonging to or in possession of the persons charged with or liable to pay such sums, or on the premises belonging to or in the possession of any occupant thereof, whereon he could levy the same, or any part thereof, the collector shall be credited with the amount not realized, (n) R. S. ()., 1S97, c. 224, s. 148. Provided that in cities and towns and any other local muni- cipalities having power to sell lands for non-payment of taxes the collector of taxes may (jualify the ojth to lyi made by him by shewing that, in res[)ect of vacant land, he has not attempted to dis- train upon the goods and chattels of the owner, in any other part of the county than upon such vacant land. 62 \'ic. c. 27, s. 10, sub.-s. 2. * * * Wlion thus not C :>llcctt'(l. Col- UilDrs to 111- crt'ilitiil with ammmt (tn) Uy Sec. 144, the oollcotor is re(|uire(l to return his roll by the time limired for that purpose. It is also his duty, when he is not able, to collect the taxes, to deliver to tlie treasurer of his municipality, an O'Ccount of all taxes remaining due on the roll, and in sujh account he is to show opposite to each assesssment why he could not collect the same, and he is also to furnish the clerk with a duplicate, of the account, subject to the proviso, in the case of a city municipdlity, added to this section by (U Vic. c. '2.'>, s. 2 (i). If the collector neglects to perforin the duties imposed upon him he and his sureties are liable to an action, or to the proceedings prescribed by section 255. For collector's account see Appendix Form "1" (n) Upon making the oath re idinys treasurer, or other i)erson legally authorized to receive the same, the co'iuv'tui's l!.'"''' sums contained in his roll, or duly to account for the same as I'-iynvtr uncollected, the treasurer shall, within twenty days after the lime i(aua\'"..Vi'u- when the payment ought to have been made, issue a warrant under J,','^^!'" '^''''■'''' his hand and seal, directed to the sheriff of the county or city (as the case may be), commanding him to levy of the goods, chattels, lands and tenements o: the collector and hi^ sureties, such sum as remains un{)aid and unaccounted for, with costs, and to pay to the treasurer the sum so unaccountetl for, and to return the warrant within forty days after the date thereof. ((]) 'C. S. ()., 1H07, c. 224, s. 255. 264. .Ml money assessed, levied and e'ollected for the purpose I'a.viiicntDf of being paid to the Treasurer of the Province, or to any other "'rfoMia-'''^'^^ public officer, for the public uses of the Province, or for any special I'r 'vinci.'. purpose or use mentioned in the Act under which the same is r. 'sed, shall be assessed, levied and collected by, and accounted for and paid over, to the same [persons, in the same manner, and at the same time, as ta.xes imposed on the same ))ropert\- for county, city, or town purposes, and shall be deemed and taken to be moneys collected for (he county, city or town, so far as to charge every collector, or treas- urer with the same, and to render him and his sureties responsible therefor, and for «very default or neglect in regard to the same, in like manner as in the case of moneys assessed, levied and collected for the use of the county, city or town. R. .S. C) , 1897, c. 224, s. 264. (q) The remedy provided fjy this section may be resorted to after the time tixed for returning the nVl, and while the collector has the roll, hut, the warrant cannot issue until after 20 days from demand : Charleswoith v. Ward, 31 U. C. Q. B. 94. 19 How tnniit'v CdllcrtctI f(ir coniilv pill jiDsi's to lie jmid ovj r. Collfotoi s or trt'iisiiifrs 1)01111(1 to nccoiiiit for nil moiu'vs colUete' tlu-tii. 265. All moneys collected for county purposes, or for any of the purposes mentioned in the preceding section, shall he payable by the collector to the township, town or village treasurer, and by him to the county treasur*;r ; and the cor[)oration of the township, town or village shell be responsible therefor to the corporation of the county. R. S. ()., iHcjy, c. 224, s. 265. 266. Any bond or security given by the colliictor or treasurer to the corporation of the township, town or village, that he will account for and pay over all moneys collected or received by him, shall apply to all moneys collected or received for county purposes, or for any of the purposes mentioned in section 264. R. S. ()., 1897, c. 224, s, 266. Thf Collector, Ills relunis aiul powers. AN ACT respp:ctin(; the establishment of muni- CU'AL INSTITUTIONS IN TERRITORIAL DISTRICTS. K. S. O., 1897, c. 225. 52. The council (/. e., of every tminicipality in any <e (ustroyctl, and destroy suro\ided in section 15 cf this Act. (r) K. S. ()., 1897, c. 271, s. 6 : 53 Vic, c. 62, s. 5. A|>|>iiii)tnifiit itixl (liitii's ul si'liool culltctor. THE I'UHLIC SCHOOLS" ACT. k. S. ().. 1 897, t-'bap. ^r. the school section or township, as a township collector in collecting (r) Section 15 above referred 10 provides for.'jummary proceeflings before a justice of the peace (in information and complaint liefore such justice, in the manner provided for summary convictions before justices of the peace aud appeals to general scaaious. The collector can distrain tiie goods and chalt la of a person liable for dog-tax iwider the provision 0/ this Act. If a ratepayer (as sometimes happens) p*y8 or tendeis the collector his taxes, excepting thereout the dog- tax, th"! collector is not bound to accept it. 'He has the right to insist on payment of the whole amount. If a ratepayer should pay the colleclor the taxes on the property only, the collector may distrain for the dog tax. It often happens that a person who is neither the owner, tenant nor occupant of any property in his municipality, is the owner of a dog. This person is placed on the assessment roll as a manhood franchise voter, and is therein assessed for his dog. People of this kind seldom have any property that can be distrained by the collector to satisfy the amount of the dog tax. If the owner or any other on his behalf does not pay the tax on the dog at the tin»e when demanded, or a reasonable time therenfter, it is the imperative duty of the collector to proceed aj^ainst the delinquent as provided in this section. He should pursue a t-imilar course in cases where par' ies rent prem- ises from landlords who have agreed to pay the taxes, and the tenant's dog is entered on the assessment roll, against the premises, on the tenant and land- lord making default in the payment of the tax on tke dog. 21 I'rti).'iialiiiti list of ilflaiiitt I ■. I.i-^t to lie IMIIck' lur each pull iiiw snl> -lK'(l. rates in his township, as provided in the Municipal and Asst-ssn ont A( ts from lime to lime in It^ree. (s) 51; \'. c. 70, s. j.S. K. S. C)., 1897, c. 292, s. 28. f'oLijicroR's i)L'rii:s as to i)i:i''AL'i/n:Ks' Msrs. Municiiml Act, K. S, O., iBj;, ( b.ip lij. 137 (1) On or before the last Monday in Decemhir the treasurer of eaeii local municipality shall, if the collector's roll has hejii rv.iurned to him, prepare and verify on oath, or, if the col- lectors' roll has not Keen so returned, the collector shall prepare and Verify on oath, a correct alphabetical list of — (a) All per>r)ii.s who, being on the voters' list (that is to say, the first and second parts ther»6f) in respect ot their income only, have not i)aid their municipal taxes on such income on or before the 14th da\- of December {)receding the election : and, (It) (In municipalities which have passed by-laws under sub- section I of section 535 (M" this Act), all pi-rsons on the \oters' list (that is to say, the first and second [)arts thereof, who have been assessed for real j)roperly, but have not paid their municipal taxes on su( h |iro[)erty on or before the 14th day of December preceding the election. (2) >\'here a municipality is divided into polling sub-divisions, such a defaulters' list shall be made for each polling sub-division. (3) '{"he person preparing the said defaulters' lists, shall furnish to all persons appl) ing for the same, certified copies thereof, and of the atifidavit verifying the same in the same manner and for the same compensation as copies of the voters' list are to be furnished. K. S. O., 1.S97, c. J 23, s. 137. (8) All tlie forms t-ecrttired Wy the trustees and the collector, in cari-yjng out the p visions of this suction, can he obtained, on application at the office of the M'. >icu'AL WouLU, St. Thomas, Out. 22 APPENDIX •A" DKIXARATION OK OKKKJK. Sec. in, Municipal Act. I, A, 11. , do •oleinnly promise and dteclare that I will trulv, faithfidly and impartially, to tlu) best of my knowlcdgo nixi aUility, execute the oliioe of collector, to which 1 h-ivo been appointed in this Township {or as the »-(««»> moy /ye), and that I have not received, and will not recMve, any payment or reward, or pronnae of such, for the exercise of any partiality or malversa- tion or other undue execution of the H.iid oHioe, and ih»t 1 have not bv myself or partner, either directly or indirectly, any interest in any contract with or nn behalf of the .said Corporation save and u.xcept that aribinir out of my offioe or poeitiou as collector. Declared before me at the \ of in the county I of ihis day [ of A. D. 1 DISTRESS WARRANT. PROVINCE OF ONTARIO COUNTY OF of {City, Toum, Towmhip or . Villa^, as the, case tuny he) of To wit : Sec. 135. To A. B. my Bail.tf. You are hereby authorized and required l>o distrain the goods and chattels of C. I)., of (fee, which you shall find on the premises of thu said C. \) at &c., or any goods and chattels in his possession, wherever the same mav' be found, within the county of Ike, for the sum of 5, &c., rated against hini for taxes on I he collector's roll of, &c., for the year, etc. , and now in arr^-ar and unpaid, and in default of payment of such arrears of taxes and the lawful costs of the said distress, to sell and dispose of the said distress according to law, for the recovery of the said arrears of taxes together with the said coHa and for yosr so doing this shali be your sutficient authority. * Given under my hand at A. I). 1. this day of E. F., Collector. 23 " C *' TAX NOTICE. Section 131. PRESENT THIS NOTICE WHEN PAYING TAXES. AFTER ,5 DAYS' NOr,C-:, UH^A O TAX-S AR-: .,«BL- TO BE O.ST«*.NEO_FOH PAYMENT .HS^. NO. ON ROLL TO The Municipal Corpration of LOT FOR AMOUNT CF TAXES IMPOSED FOR 1 CONCESSION OR STREET ACRES INCOME AND PERSONAL PROPERTY. $ Total ASSESSED Value $ 1 - For Couni y I'arposes, - - .V _-For Tov^ .>ship, Town or \ tllage Purposes 3 —For 4. —For 5.-F.T ...•• C.-Foi l)o,h; lax 7 _Kor iiMriiUo of laxes - S -For .'Ifiiercil Public School Kute, 9;_.Fcr School Hate in S. S. No. . . Mills $.. .Mills 10 ..-F'or School Kale in S. S. No. . . Mills .slills .Mills 1 OTAl T>iXf= Received Payment, DR. Collector. STAT KM ENT AND D E MAN 1). TO UK AITKNDEI) TO TAX NOTICK. Seciion 136. A^ collector of taxes for the municipality of .... A. B., Collector. P. O. Address EXEMPTION FROM DISTFiESS " U " Sec. 135. Under chapter 77, R. S. O., 1H97, the following goods and chattels are exempt from seizure under execution : 1, The bed, bedding and bedsteads ( including a cradle ) in ordinary use by the debtor and his family ; 2. The necessary and ordinary wearing apparel of the debtor and his family ; 8. One cooking stove with pipes and furnishings, one other heating stove with pipes, one crane and its appendages, one pair of andirons, one set of cooking utensils, one pair of tongs and shovel, one coal scuttle, one lamp, one table, six chairs, one washstmd with furnidiings, six towels, one looking glasp, one hair brush, one comb, one bureau, one clotlies press, one clock, one carpet, one cupboard, one broom, twelve knives, twelve fork." twelve plates, twelve tea cups, twelve saucers, one sugar basin, one milk jug, one t f. (') it II I't 12 14 14 !.■> i<; 17 1!> i(> 'itt 0'2 *2I 10 11 COUNCIL To appoint collector •' When to authorize, levy and coll^ction of taxes. To fix time for return of roll COUNTY Shall include cities COUNTY TREASURER. May issue warrant to collect arrears . 1") 1.-) 11 IS DISTRESS. Exemptions from May be made on goods in possession of person who is actually at-sess ed for the premises, etc., of the interest of the person assessed ii in any goods on the premises, etc., anywhere in the county S Of the goods of the owner of the premises, found theieon whether owner assessed for premises or not 9 Of goods •wb^'re title dainid by virtue of an execution against the owners or persons assessed 6 30 Of goods where title claimed by purcliHse. gift «-r fro-n owner or person assesaed whether absolute, in trust, by way of mortgage or otherwise Of goods whore the title is claimed by thi- wife, liusbm.I, etc^ of the owuer or person assessed '. Of goods liable for taxes, which have been exchanged between two persons to defeat right of distress for non-payment of taxes... la case of nonresidents can only be made upon the premises Provision as to goods in hands of assignee or liquidator or ware- houseman for sale Ff)rm ot warrant for Notice of sale to be given Surplus after sale to be returned to ocoupani .......... VVhen to be returned to claimant When to be returned to treasurer VVhen to be returned to party in possession of good.- Oidy sutlicient goods to satisfy to be seized (k) DOGS. Ta.xeg on to be collected Collector to rep In case of non-residents can he madt on lands only l^^ TAXES. When due • • • „ Fourteen days demand or notice for required before seizure U To be paid to proper treasurer . ' -J" ' ^ When percentage may be added to (ii) ' May be paid by instalments when (ii) » When they may be seized before expiry of J 4 days 1 1 When to be paid over by collector 1" TREASURER. Returns to be made to by collector To credit collector with taxes not realized. WAREHOUSEMAN. Goods in possession for storing or sale exempt . 1.5 17 10 i 32