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 THE STATUTES SERIAL 
 
 WITH DECIDED CASES 
 
 
 n 
 
 
 TUES AND THE ASSESSMENT LAW 
 
 BY 
 H. E. F. GASTON 
 
 Barristcr-at- Law. 
 
 TORONTO : 
 The Carswell Company, Limited, Publishers 
 
 1899. 
 
HT337I 
 
 12 97 
 
 201734 
 
 Entered avcordint; to Act of the I'arUaincnt of Canada, in tlie year One Thousand 
 Kight Hundred and Xinetjr-nine, by Hakry Edmonds Featherston Castok, in 
 tlie Department of Agriculture, Ottawa, Ontario. 
 
PREFACE. 
 
 The author desires to coin])ile certain of the statutes in 
 constant use Aviih their amendments and alterations from 
 time to time, together with tlie decisions in our own Courts 
 l)earing thereon, so that the same may be a work of r(?ference. 
 If in any way he may be encouraged l)y the series being found 
 of practical use, as changes occur new editions will be issued, 
 and the apju-eciation of those whose labors may be assisted, 
 will be fl' sutficient reward for the industry bestowed. 
 
 Toronto. Ontario. Canada, 
 September, 1899. 
 
ERRATA, 
 
 Page 54, 'Jth 'iiio Iroiu loot oi pago, I'or " list '" road 
 roll." 
 
 Tage 70, 11th lino from top of page, for '* lands for "' read 
 uon-ros'dtnt." 
 
 I'awe UU, 18th lino from the foot of paao, for •' 58 "' read 
 
 o'-J 
 
 JO. 
 
 Pago 135, KJth lino from the top of pago, for " paid 
 
 read *' kept. 
 
 Pago 14"^, Tth lino from top of j)age, for " 32 " read ■*' 23."' 
 Page 15(>, 8th line from the top of page, insert after c. 3, 
 
 I'age 1(54, (Uh line from top of ihe imge, for " and "' read 
 " any." 
 
 I'age l(i4, 8th line from top of the page, for "' liridge, 
 culvert or embankment," read " therein, or oi: curbing, 
 sodding." 
 
 Page 1G4, 14th line from top of the page, for 'or ' 
 read " of." 
 
 Page 174," 4th line from the foot of page, for " but " 
 
 i( rnct^ '> 
 
 read '' put."' 
 
 Page ITl), ]8tli line from the top of the jiage, for " cost 
 (first mentioned in the line) read " part." 
 
 Page 183, above 5th line from foot of page, read " and 
 see sec. 682 and 3," 
 
 Page 188, 7th line from the foot of page, add after C., 
 
 42 8. 
 
 Page 11)3, 12th line from the top of page, for " 11 " read 
 
 »< 1 11 " 
 
 411 
 
 Page 194, 14th line from foot of page, insert " 1 " 
 befcn'e " 2." 
 
 Page lt)8, 5th line from foot of page, after "assessment" 
 read " roll." 
 
 Page -^22, Tth line from the foot of page, for " full " read 
 
 free. 
 
 Page 240, 10th line from the top of page, for " 3,504 
 
 read " 3,204. 
 
THE ASSESSMENT LAW. 
 
 REVISED STATUTES OF ONTARIO, 1897. 
 
 VOLUME II. PAGE i>70G. 
 
 CHAPTER 2'U. 
 
 PrELIMINAHY provisions, 88. 1-5. 
 PnOPEllTY LIAULE TO TAXATION, 88. 
 
 0-1-2. 
 Exemptions, s. 7. 
 AsHESsous : 
 
 Duties of Assessors, ss, 13-17. 
 Mode of assessiug real property, 
 
 ss. 18 34. 
 Mode of assessing personal prop- 
 erty, ss. 3r)-46. 
 General provisions, ss. 47-57. 
 Special provisions aa to Cities, 
 Towns and Villages, ss. 58-Cl. 
 Appeals : 
 
 To Court of Revision, ss. G2-74. 
 To County Judge, ss. 75-85. 
 By non-residents, s. 86. 
 Ceutified copy of assessment boll 
 
 to he evidence, 8. 73. 
 Equalization of assessments, ss. 
 
 87-95. 
 Statute ladoub, ss. 96-128. 
 •Collection of rates : 
 
 Collectors' roll, ss. 129-132. 
 Collectors' dutiep, ss. 133-149. 
 List of lands granted, etc., by the 
 Crown, ss. 150-151. 
 
 Arrears of Taxes: 
 
 Duties of treasurers, clerks and 
 
 assessors, ss. 152-172. 
 Sale of lands for taxes, ss. 173 
 
 192. 
 
 Certificate of sale and deed, ss. 
 193-208. 
 
 Deed binding unless questioned 
 within two years, s. 209. 
 
 Deed to be valid if sale valid 
 though statute authorizing it 
 be repealed, s. 210. 
 
 Uight of entry adverse to pur- 
 chaser in possession not to be 
 conveyed, s. 211. 
 
 Right to improvements when 
 sale void, s. 212 (1). 
 
 Option of purchaser to retain 
 land on paying its value, s. 
 212 (2). 
 
 Payment into Court, ss. 213-216. 
 
 Cost8 when value of land and 
 improvements alone in ques- 
 tion, s. 217. 
 
 Lien of tax purchaser for pur- 
 chase money when title in- 
 valid, 8. 218. 
 
 Contracts between tax purchaser 
 and original owner continued, 
 8. 219. 
 
 Application of sections 210-220 
 limited, ss. 220-221. 
 
 Interpretation, s. 222. 
 
 Deficiency from non-paymenb to 
 be made up by municipality in 
 cbbtain cases, 8. 223. 
 
2 
 
 THE ASSESSMENT ACT, 
 
 Arrkarr in cities and towns, S8. 
 2!J4 226. 
 
 ARRB.tRS IN NEW MCNIC1PALITIE8, 88. 
 
 Ji27-280. 
 ArRI;ARR ON LANUR ADDED TO A CITY 
 
 OR TOWN, 8. 231. 
 
 n0nre8identlandfcnd.h8.'j32 245. 
 Arrears to form one charue on 
 
 LAND, 8. 246. 
 BEBPONSiniLITV or officers, 88. 247- 
 
 274. 
 Miscellaneous, bs. 275-277. 
 
 H 
 
 EK MAJESTY, l)y and with the advice and consent of 
 tlie liCgislative As.senibly of the Province of Ontario, 
 enacts as follows: — 
 
 I'KELIMINARY I'ROVrSIONS. 
 
 Shorttitl*'. 1. This Act may he cited as " The Asse.«(sinent Act." 
 
 See 55 V. c. 48, s. 1. 
 
 Interpn" 
 
 tation 
 
 clause. 
 
 "Gazrftte." 
 
 "Town- 
 shii/.'' 
 
 " (.i/'ounty 
 C(i\incil." 
 
 "Town." 
 "VillftKe." 
 
 "Ward.' 
 
 " Munici- 
 pality. ■' 
 
 '■ Local 
 municipal- 
 ity." 
 
 •' Prop- 
 erty." 
 
 "Land." 
 "Real 
 pro^wrty." 
 " Real Es- 
 tate." 
 
 2. Where the word.«J followinjif occur in thi.*i Act or the 
 Schedules thereto, they shall he con.strued in the manner 
 hereinafter mentioned, unless a contrary intention a])|)ears: 
 
 1. "Ciazette" shall mean the Ontario ( .pile; 
 
 2. "Township" sluill include a union of township.s, 
 while such union continues; 
 
 3. " County Council " shall include ja-ovisional county 
 council; 
 
 4. "Town" and "Village" shall mean respectively in- 
 corporated town and villajje; 
 
 5. " Ward/" unless so exju'essed, shall not apply to a 
 townshi]) ward; 
 
 (5. " ^lunicipality " shall not include a county; 
 
 7. "Local Munici])ality " shall mean and include a city,, 
 town, incorporated village or township, as the case may be; 
 
 8. " rro))erty " shall include both real and personal pro- 
 ])erty as hereinafter defined; 
 
 }). "Land," " Keal Property." and " Keal Estate," re- 
 s])ectively, shall include all buildings or other things erected 
 ni)on or atfixed to the land, and all machinery or other things 
 so fixed to any building as to form in law part of the realty, 
 and all trees or underwood growing upon the land, and land 
 covered with water, and all mines, minerals, quarries and fos- 
 sils in and under the same, except mines belonging to Her 
 Majesty; 
 
PUELIMINAnV PROVISIONS. 
 
 8 
 
 "Lftxtre- 
 vistnl ftM- 
 
 roll." 
 
 10. " Personal Kstate " and " IVrsonal Property " sliall ^^^^[^",1'*' 
 include all goods, chattels, interest on mortgages, dividends "'perwrnal 
 from bank stoek, dividends on shares or stocks of other in- 1"^'!**""')^-' 
 corporated companies, money, notes, aeeonnts and debts at 
 
 their actual value, income and all other i)ro|)erty, except land 
 and real estate, and real property as above defined, and 
 C'xce|)t [iroperty herein expressly exeuipted. 55 V. c. 48, s. 
 2 (l-l(»). 
 
 11. "Last revised assessment ''oH'' shall mean the last 
 revised assessment roll ol' a local municipality; and an assess- 
 ment roll shall be understood to be finally revised and cor- 
 rected when it has been so revised and corrected by the Court 
 of Revision for the municipality, or l)y the Judge of the 
 County Court on appeal as by this Act |)rovi(led, or when the 
 time; within which appeal uuiy l)e made has elapsed. 55 V. 
 c. 48, s. 2; (iO V. c. 15, Sched. C. (l5i!)). 
 
 12. "List of voters" shall mean the alphabetical list re- 
 ferred to in section H of " The Ontario Voters' Lists Act." 55 
 V. c. 48, s. 2 (IT). 
 
 [See also Rev. Stat- c. 1. s. 1(». | 
 
 8. I'noccupied land siiall ho 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 |)ost office address, to the clerk 
 of the municipality, on or before the "-iOth day of April in 
 each year, that he owns such land, describing it, and requires 
 his name to be ente-ed on the assessment r(;ll tlierefor, wiiich 
 notice nujy be in the form or to the effect of Schedule A to 
 this Act: and the clerk of the munici|)ality shall, on or be- 
 fore the '<J5th day of April in each year, nuike up and deliver 
 to the a.>*sessor a list of the persons requiring their names 
 to be entered on the roll, and the lands owned by them. It 
 shall not l)e necessary to renew such notice from year to year, 
 but the notice shall stand until revoked, or until the owner- 
 ship of the property is changed. 55 V. c. 48, s. 3. 
 
 4. — (I) When the name of any owner of such unoccu- Owner 
 i)ied land has been entered ni)on tlie assessment roll in re- ]}W »»JAy 
 spect thereof by the assessor, such owner or Ins agent shall „aine en- 
 be entitled. " ^"^^f^ on 
 
 roll 
 
 (a) To a])ply to the Court of Revision to have the same whether 
 so entered, whether the notice in the ])receding s^ection '^"yg^*'^^ 
 mentioned has or has not been given, and the Court may not. 
 
 " List of 
 
 v()tern." 
 Rev. Stat, 
 c. 7. 
 
 l^noccii- 
 l>ied land 
 to be de- 
 nominated 
 " lands of 
 noii-ren- 
 ideiitu," 
 iinlcas ow- 
 ner is dom- 
 iciled in 
 municipal- 
 ity or re- 
 (|uires his 
 name to be 
 entered on 
 roll. 
 
4 THE ASSENSMENT ACT. 
 
 order the name to ho entered, notwithstnndinK sueh notice 
 lins not l)een jriven, or has not hci-n given hy the time in this 
 Act |)rovi(k'(l; or, 
 
 (h) Within tlie time nHowed l)y law i'or other apidini- 
 tirns in tiiat l)ehalf, to apjdy to the Judge to have the name 
 of sueh owner entered upon the voters' lists, whether sueh 
 iioliee has or has not l)ecn given; and the .Fudge nuiy direet 
 that the same he so entered, notwitlistanding such notice 
 has not heen given, or lias not heen given hy the time in this 
 vXct i)rovided. 5,5 V. c. 18, s. 4. 
 
 Renlestate 5. 'pi,p p(,,,| estate of a railwav conii)anv sliall Ite cou- 
 Coiiipnnifs ^'I'lfred as lands ol a resident, although the company has not 
 nn olhce in the nninicipality; except in eases where the com- 
 l)any ceases to exercise its corporate jwwers, through insol- 
 vency, or other cause. 55 Y. c. 48, s. 5. 
 
 PROI'EKTV J.IAHLK TO TAXATION. 
 
 AH taxes O. All munici])al, local or direct taxes )r rates, shall, 
 
 wiuaUyui)- " l**^''^ '^'^ other ex|)ress ])rovision has heen made in this re- 
 on the spect, he levied equally upon the whole rateahle jjroperty, 
 proiKjrty ''^'"^ ""'^ personal, of the municipality or other locality, ae- 
 when no' cording to the assessed value of such ])roporty, and not u|)on 
 other iiro- jj,^y (j,-,p ^^j. j^^oro kinds of iiropertv in particular, or in differ- 
 
 vision ' 1 I . I y 
 
 made. ent proportions, 55 Y. c. 48^ s. G. 
 
 Taxablfi 7". All property in this Province shall he liahle to ta.xa- 
 
 and'ex-^ tion, sid)ject to the following exemi)tions, that is to say: 
 
 emptions. 
 
 E.remptions. 
 
 All proj)- 
 erty be- 
 longing 
 toiler 
 Majesty. 
 
 Indian 
 lands un- 
 occupied, 
 oroccupied 
 officially. 
 
 But if oc- 
 cupied not 
 otticially. 
 
 ASHCSB- 
 
 ment of 
 lands in 
 connection 
 
 1. All property vested in or held hy Her Majesty, or 
 vested in any ]nd)lic hody or hody corporate, ollicer or person 
 in trust for Tier ^lajesty, or for the puhlic uses of the Pro- 
 vince; and also all property vested in or held hy Her ^lajesty, 
 or any other person or body cor|)orate. in trust for, or for 
 the nse of any tribe or body of Indians, and either nnoccu- 
 pied or occupied by some person in an oflicial capacity. 
 
 2. "Where any property mentioned in the preceding 
 clan.se is occupied by any ])erson otherwise than in an official 
 capacity, tiie occupant shall be assessed in respect thereof, 
 but the property itself shall not be liable. 
 
 3. Every place of worship, and land used in connection 
 therewith, churchyard or burying ground; but land on which 
 a place of worship is erected, nnd land used in connection 
 
EXEMPTIONS. 
 
 with ii place of worsliip, shall he liable to he assessed for local 
 improvcinents in the same way and to the same extent as 
 dtluT land. See also c. 22'A, s, (iM;{, 
 
 4. The hnildinjrs and grounds of and attaclied to every 
 university, college, high school, or other incorporated semi- 
 nary of learning, whether vested in a trustee or otlierwise. 
 so long as such buildings and grounds are actually used and 
 occupied by such institution, or if unoccupieil, but not if 
 otherwise occu|)ied. 
 
 (d) The buildings and grounds of am' attached to a 
 university, college, or other in^.i; ••ated semin- 
 ary of learning, whether vested in a trustee or 
 otherwise, shall, nevertheless, be liable to be 
 as.sessed for local improvements in the same uum- 
 ner and to the same extent as other land; but this 
 shall not a|)ply to schools which are maintained 
 in whole or in part by a legislative grant or 
 school tax. See also c. 22',\, s. (184. 
 
 5. Every public school house, city or town or township 
 hall, court hou.se, gaol, house of correction, locl<-u|) house 
 aud ])ublic hospital, with the land attached thereto, and the 
 personal property belonging to each of them. 
 
 (). Kvery public road and way or |)ublic sipuire. 
 
 7. The |)ro|)erty belonging to any county or local muni- 
 ci|)ality, whether occupied for the purposes thereof or un- 
 occupied; but not when occujjied by any jierson as tenant 
 or lessee, or otherwise than as a servant or otticer of the cor- 
 jxtration for the pur|)oses thereof. .■).") V. e. 48, s. T (1-*). 
 
 8. The property belonging to any municipality, and in 
 use as a public park, whether situate within the municipality 
 owning the sanu' or in another municipality or municipali- 
 ties. ■)(; V. c. ;{8, s. 1. 
 
 !>. The Provincial I'euitentiary, the Central Prison and 
 the Provincial Reformatory, and the land attached thereto. 
 
 10. Kvery industrial farm, ])0(M--house, alms-house, 
 orphan asylum, house of industry, and lunatic asylum, and 
 every house belonging to a company for the reformation of 
 otl'enders, and the real and personal property belonging to 
 »iv connected with the same. 
 
 11. The property of every ])ublic library, mechanics' in- 
 stitute and other public, literary or scientific institu- 
 tion, and of every agricultural or horticultural society, 
 
 ' if actually occupied by such society; and all the lands and 
 
 with 
 cliurvlieM 
 f(ir local 
 improve- 
 iiicntH, 
 
 Ftil.lic 
 filiicntioii- 
 lil iiiHtitti- 
 tions. 
 
 Prov 
 
 >'I80. 
 
 City mid 
 'i'owii 
 lialli*, etc. 
 
 Public 
 roiuls, etc. 
 
 M\iiiiui|)al 
 projx rty. 
 
 Public 
 parks. 
 
 Provincial 
 IVniten- 
 tiury, f tc. 
 
 PiKir- 
 liouses.etc. 
 
 Scientific 
 institu- . 
 tions, eto. 
 
THE ASSESSMENT ACT. 
 
 Rev. Stat, 
 c. inc. 
 
 Permmal 
 
 propertyDf 
 
 Governors. 
 
 Land oc- 
 elli >itHl by 
 military or 
 naval otti- 
 cers, etc., 
 and their 
 pay, salar- 
 ies, j)en- 
 Nions, etc. 
 
 Proi>erty 
 of officers, 
 etc., on 
 full pay. 
 
 Pensifms 
 under 8200 
 
 Grain, etc., 
 
 iiitnoisilii. 
 
 Horses, 
 catfle, 
 8lif>ei> and 
 swine. 
 
 Incomes of 
 
 farmers, 
 
 etc. 
 
 Personal 
 I)roj)erty 
 secured by 
 mortguKc, 
 or Provin- 
 cial or 
 Municipal 
 deben- 
 tures. 
 
 Dividends 
 only of 
 Bank 
 
 buildings ol' i-vory company It rnied under the provisions of 
 "The Act rosjjecting Joint Stock Coinpanies for ihe erec- 
 tion of K.\hii)ition Buildings " wlieie the council of the nuini- 
 cipality in whicli sucli lands and buildings are situated con- 
 sents to such exemption. 
 
 12. The ])ersonal property and official inconu' of the 
 (iovernor-(Jeneral of iho Dominion of Canada, and the otlicial 
 income of the Lieut* nt-(Jovernor of tiiis I'roviiu'e. 
 
 13. The houses and i)remises of any officers, non-com- 
 mi.xsioned officers and i)rivates of ller Majesty's regidar army 
 or navy in actual service, while occupieil l)y tiiem, and not 
 exc cding $2,000 in value, and the full or half-pay of any 
 one in either of such ."Services; and any pension, salary, gra- 
 tuity or stipend derived by any person from ller Majesty's 
 Imperial 'J'reasnry, and the i)ersonal |)roperty of any person 
 in such naval or military .^services, on full i)ay, or otherwise 
 ill actual service. 
 
 14. All pensions of $200 a year and under, [)ayaiHe out 
 of the i)ul)lic moneys of the Dominion of Canada, or of this 
 Province. 
 
 15. All grain, cereals, Hour, live or dead stock, the pro- 
 duce of the farm or tield, in store or warehouse, and at any 
 time owned or held by or in tlie possession of any person 
 in any municipality, such person not being the producer 
 tliereof, and being so held, owned or posse.><sed solely for 
 the buna fide purpose of being conveyed by water or railway 
 for shipment or sale at some other place. 
 
 K). All horses, cattle, sheej), and swine, which are 
 owned and held by any owner, or tenant of any farm, when 
 such owner or tenant "s carrying on the general business of 
 farming or grazing. 
 
 17. The income of a farmer derived from his farm, and 
 the income of merchants, mechanics, or other i)ersons derived 
 from capital liable to assessment. 
 
 18. So much of the personal property of any person as 
 is invested in mortgage upon land, or is due to him on ac- 
 count of the sale of land, the fee or freehold of which is 
 vested in him, or as is invested in the debentures of the Do- 
 minion of Canada or of this Province, or of any municipal 
 corporation thereof, and such debentures. 
 
 IJ). The shares held by any jK'rson in the capital stock 
 of any incor])orated or chartered bank, doing business in this 
 I'rovince; but any interest or dividends if derived from any 
 
EXEMITIOXS. 
 
 such shares liehl by any person resident in this Province shall 
 he deemed to come within and to he liable to assessment 
 under section .'?5 of this Act. 
 
 20. The stock held by any ])erson in any incorjmrated 
 company, whose personal estate is liable to assessment in this 
 J'rovince. 
 
 21. The stock held by any ])crson in any railway com- 
 jmny, the shares in building societies, and so much of the 
 personal property of any person as is invested in any com- 
 juiny 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. 
 r)5 V. e. 48, s. ? (8-1})). 
 
 22. The stock or shares held by any person in any toll 
 road, and tbe dividends or iiu-ome derivable therefrom. 55 
 V. c. 48, s. 2'.)r. 
 
 2',l. All personal pro])erty which is owned out of this 
 I'lovince, except as hereinafter provided. 
 
 24. So much of the jiersonal property of any person as 
 is equal to the just (lel)ts owed by him on account of such 
 ])roi)erty, except such debts as are secured l)y mortgage u])on 
 his real estate, or are uni)aid on account of the purchase 
 money therefor. 
 
 2o. The lu't personal projjcrty of any person; provided 
 the same is uiuler $100 in value. 
 
 !^(). The annual income of any person derived from his 
 personal earnings to the amount of $T00, and the annual 
 income of any person to the auu)unt of $400 derived from 
 «ny source other than personal earnings. 
 
 Stock to 1)« 
 Asaessed. 
 
 Stock in 
 coin|>anit'H. 
 
 Railway 
 aiui Build- 
 ing Society 
 stock. 
 
 Toll road 
 Mtock. 
 
 Personal 
 l»ro petty 
 ownwl out 
 of the Pro- 
 
 Personal 
 proi)erty 
 e<|ual to 
 debts due. 
 
 Personalty 
 under $10<» 
 
 Personal 
 earnings 
 n()texcee<l- 
 ing 9700. 
 Income uf 
 to 9400. 
 
 {a) But no person shall be exempted for or in respect Pmviso. 
 of inconu> for a sum greater than $700, whether 
 derived from personal earnings or from other 
 sources of inconu\ or from the two combined. 
 
 27. liental or other income derived from real estate. Rental of 
 
 t?xcept interest on mortgages. 
 
 real estate, 
 etc. 
 
 28. Household effects of whatever kind, books and wear- Household 
 ing apiiarel. effecto, 
 
 ° ' * books, etc. 
 
 2!). Vessel ])roperty of the following description, vessels, 
 namely, steamboats, sailing vessels, tow barges and tugs; but 
 the income earned by or derived through, or fron\ any such 
 
ssssqisB 
 
 8 
 
 THE ASSESSMENT ACT, 
 
 property shall be liable to be assessed. 
 ^8); e. 49, s. 1, 2, 3. 
 
 55 V, c. 48, s. 7 (20- 
 
 [\ 
 
 A-sesH- 
 inent of 
 farm lands 
 in towns 
 and vil- 
 lafjes, etc. 
 
 Exemp- 
 tion of 
 farm lands 
 in towns 
 and '-11- 
 lagts from 
 assessment 
 for certain 
 improve- 
 ments. 
 
 Proviso. 
 
 Person 
 claimintr 
 exemiition 
 to notify 
 council. 
 
 Apiieals 
 from by- 
 laws to 
 
 S. — (1) In any town or village in which there are landfi 
 held and used as farm lands only, and in blocks of not lesti 
 than five acres by any one person, such lands shall be as- 
 sessed as farm lands. 55 V. c. 48, s. 7a (1). 
 
 (a) Subject to the other sub-sections of this section, 
 such assessment shall be on the principles pro- 
 vided l)y section 2!) for cases under that section. 
 
 (6) This section and section 2i) shall apply whether the 
 lands assessed have or have not been divided into 
 building lots. 57 V. c. 51, s. 1. 
 
 {2) Where such lands are not ben(,fitcd to as great an 
 extent by the expenditure of moneys for and on account of 
 public improvements of the character hereinafter mentioned 
 in the municipality as other lands therein generally, the 
 council of such town or village shall annually at least two 
 months before striking the rate of taxation for the year, pass, 
 a by-law declaring wluit part of the said lands so held and 
 used as farm lands only, shall 1)0 exempt or partly exempt 
 from taxation for the expenditure of the niunicipality in- 
 curred for water works, wliether for domestic use or for fire 
 protection or both, the making of sidewalks, the construc- 
 tion of sewers or the lighting and watering of the streets,, 
 regard being had in determining such exemntion to any ad- 
 vantage, direct en* indirect, to such lands arising from such 
 inijjrovements, or any of them. 
 
 (a) Nothing in this sub-section contained shall exempt 
 or relieve any lands tlierein mentioned from the 
 general rate Iw the ])ayment of any debenture 
 debt contracted before the 14th day of April,. 
 18})2, or that nuiy l)e renewed in whole or in part, 
 55 V. c. 4'8, s. 7rt (2);c. 45), s. 4 {ta, 1, 2); 58; 
 V. c. 47, s. 1. 
 
 (3) Any person claiming such exem])tion in whole or ii» 
 part shall notify the council of the nuinici])ality thereof 
 within one numth after the time fixed by law for the return 
 of the assessment roll, and shall l)y some intelligible descrip- 
 tion indicate the land and quantity as nearly as may be in 
 respect of which exemption is claimed. 
 
 (4) Any person rom|)laining that the said by-law does 
 not exempt or sutficieitly exem[)t him or his said farm lands 
 from taxation as aforesaid, may within 14 days after the 
 
EXEMPTIONS. 
 
 9 
 
 passing thereof, notify the clerk of the municipality of the 
 intention to appeal against the prt visions of such by-law, or 
 any of them, to the Judge of the County Court, who shall 
 have full power to alter or vary any or all of the provisions 
 of the said by-law, and determine the matter of complaint 
 in accordance with the spirit and intent of the provisions 
 of this. section. 
 
 (A) Tlie provisions relating to appeals from a Court of 
 Revision to tiie County Judge and to the amendment of t)ie 
 assessment roW tliereon, shall, so far as ap))licable, regulate 
 and govern the procedure to be followed upon appeals to the 
 County Judge under tiiis section and the amendmeilt of the 
 by-law thereon. 
 
 (()) Nothing in the last two j)receding sub-sections con- 
 tained, shall be deemed to prevent or affect the right of 
 appeal to the County Judge from the decision of a Court of 
 licvision upon any a|)])eal against an assessment. 55 V. c. 
 4S, s. T« (;{-(!); c. 4!), s. 4 (;M)). 
 
 O. Where any i)erson derives from some trade, otKce, 
 calling or jjrofession, an income which is entitled by law to 
 exemption from assessment, he sludl 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 municipal councils, and such income shall 
 in such case be lial)le to taxation like other assessable income 
 or [)roperty, and it shall be the duty of the assessor to enter 
 the name of such person in* the assessment roll. 55 V. c. 
 
 4s, s. y. 
 
 lO. All real projjcrty situate within, but owned out of the 
 Province, shall bo liable to assessment in the same n\annor 
 and subject to the like exemptions as other real property un- 
 der the i)rovisions of this Act. 55 V. c. 48, s. !). 
 
 11. All personal })roperty within the Province in the 
 possession or control of any agent or trustee for, or on bo- 
 half of any owner thereof, who is resident out of this Pr>)- 
 vince, shall be liable to assessment in the same manner, and 
 subject to the like exemption as in the case of other personal 
 property of the like nature under this Act. 55 V. c. 48, 
 s. 10. 
 
 County 
 Judge. 
 
 Procedure 
 upon ap- 
 l)eal8 to 
 County 
 Judge. 
 
 Ap|)eals 
 from Court 
 of Kt^vision 
 UGu af- 
 fected. 
 
 Tlie case of 
 income ex- 
 empted 
 from as- 
 sessment. 
 
 Realty 
 within, but 
 owned out 
 of Ontario ■ 
 ti be asses- 
 sable. 
 
 Personalty 
 in control 
 of agent 
 for non- 
 resident 
 owner as- 
 sessable. 
 
 12. The exemption to which certain officers connected Exemn- 
 with the Superior Courts were, at the time of tlieir «l'P"i"t-*J^'!JJ ^fj.';'*' 
 ment, and on the 5th day of March, 1880, entitled by Statute, cera of 
 
10 
 
 THE ASSESSMENT ACT. 
 
 .Sui>erior j^ respoct of their salaries, is abolished as respects all per- 
 
 alMjUnhwl ^<^"s appointed hy the Ijieutenant-CJovernor to such offices 
 
 a« to after the said Ath day of Marcii, 1S8(), and shall continue in 
 
 i">h>r **'' i't''^l'6ct of such oHicers only as were appointed before that 
 
 luents. date. 55 V. c. 4S, s. 11. 
 
 nrTFES OF ASSKSSOKS. 
 
 (For the ajjpointnient of assessors and collectors see c. 
 S?3. ss. 2!)5-2J)8.) 
 
 Assess- l:|. — (1) Kvery assessor shall [)repare an assessment 
 
 thdrfoim! ^'olK in which, after diligent inquiry, he shall set down ac- 
 contents, cording to the best information to be had — 
 
 («) The names and surnames in full, if the same can be 
 ascertained, of all taxable persons resident in the 
 muni ipality, or in the district for which the 
 assess(/i has been api)ointed, 'vho have ta.\al)le 
 ])roperty therein; 
 
 {!)) And all non-resident owners who have given the 
 notice iu writing mentioned in section '^, and 
 required their names to be entered in the roll; 
 
 (r) The description and extent or amount of property 
 assessable against each. 55 \'. c. 48, s. 14 (I). 
 
 (2) No ])ro|)erty shall be assessed in the name of any 
 deceased ])erson, l)ut when an assessor is unable to aseeuain 
 the names of the persons who should be assessed in lieu of 
 the deceased person, he may insert, instead of such names, 
 the words '* Kepresentatives of A. li., deceased," giving the 
 name of such deceased person. (iO V. c. 3, s. 15. See 5? V. 
 c. ;{, s. 8 (1). 
 
 (',]) In the case of every township, town or village, it 
 shall also be the duty of the assessor when making the annual 
 assessment, to inquire of every resident taxable |)erson 
 whether there has been a birth or death in the family within 
 the previous twelve months, and if either, whether the same 
 has been registered or not; if it has not been registered the 
 as.'^essor shall put the figure 1 opposite the name, in the 
 column headed " Birth " or " Death," as the case may be; 
 if registered, the letter "K" in the column (28) set apart 
 for " Kegistered." 55 V. c. 48, s. 14 (2). 
 
 (4) The assessor shall set down the particulars in sepa- 
 rate columns as follows: 
 
 etc. 
 
 Names of 
 resitlents. 
 
 Of non- 
 residents. 
 
 Pr(>|)erty 
 assessable. 
 
 Assessing 
 property of 
 deceased 
 jiersons. 
 
 Inciuiry a 
 to births 
 and 
 deaths. 
 
 Further 
 particulars 
 
DUTIES OF ASSESSORS. 
 
 11 
 
 Coliinui 1. — The ssucccssivt' nuinber on the roll. 
 
 ('oliiuin 2. Name (siirnaine first) and post office address 
 of taxable pert«on. 
 
 C'oluniii ;{. — Oeeupatioii, and in the case of females, a 
 iitatement whether the jjerson is a spinister. inanied woman, 
 or widow, by insertinjj opposite tlie name of tiie person tht 
 letter " S," " ^1 *" or " W," as the ease may l)e. 55 V, c. 48, 
 s. 14 (3, cols. 1-3); c. 4!», s.-s. 5 (1). (See also s. 27.) 
 
 Column 4. — Statement whether the jjcrson is a frec- 
 liolder or tejiant, l)y inserting; o])posite his name the letter 
 ''' F" or " T," as tlie ease may be; and where in any mnnici- 
 l)ality in wliich the ''Manhood Sutfrajje Hejiistration Act"' 
 is not in foree, the person is entitled to be entered ui)on the 
 roll as (pialified to vote under "The Ontario Election Act,"' 
 and. where in any municijiality in wliicli the first mentioned 
 Act is in force, the person is (jualitied to vote at municipal 
 I'lections therein as well as at elections for the Lejjislative 
 Assend)lv, there shall also be inserted opi;)osite his name in 
 said column, in capitals, the letters " M. V," meaninj; thereby 
 '' ^lanhood Franchise," and where the ])ers()n is, within the i^^^, g^^t^ 
 meaninfT of "The Municipal Act,"" a "farmer's son," there c. 8. 
 ^hall also be similarly inserted the letters " F. S.'" ; and all J';)'; ^''*"^- 
 f>uch names shall be nund)ered. 55 V. c. 48, s. 14 (3, col. ReV. Stat 
 4); c. 4i), s. '^(5; 57 V. c. 4, s. 2; 58 V. e. 3, s. 2. c.223,s.8i; 
 
 (For enactnuMit prohibitinji' the assessor in municipali- 
 ties where " The Manhood Sutfrajre Hejiistration Act " is in 
 force from placing? on the roll the name of any person not 
 liable to assessment for taxes, see c. 8, s. 2.) 
 
 Column 5. — The ajje of the assessed person. 
 
 Column (!. — Name and address of the owner, where the 
 jK'rson named in column 2 is not the owner. 
 
 Column T. — School section, and whether a |)ublic or 
 f^eparate school sup|)orter. 
 
 Column 8. — Number of concession, name of street, or 
 other designation of the local division in which the real pro- 
 ])erty lies, or residence, in the case of manhood suffrage 
 voters. 
 
 Column !». — Xund)er of lot, house, etc., in such division. 
 
 Column 10. — Nund)er of acres, or other measure show- 
 ing the extent of the property. 
 
 Column 11. — Nnnd)er of acres cleared (or, in cities, 
 towns or villages, whether vacant or built u))on). 
 
 Column 12. — Value of each parcel of real property. 
 
 Column 13. — Total value of real property. 
 
'^mmm^m' 
 
 12 
 
 THE ASSKSSMENr ACT, 
 
 ilil; 
 
 i 
 
 rohniin 14. — Value of personal j)roperty other tlian 
 inoomo. 
 
 Colunin IT). — Taxable income. 
 
 Colnnin Ki. — Total value of personal property and tax- 
 able income. 
 
 Column 17. — Total value of real and personal property 
 and taxable income. 
 
 Column 18. — Statute labour (in case of male persons 
 from twenty-one to sixty years of age), and number of days' 
 labour. 
 
 Column 19. — Dog tax; num])er of dogs and number of 
 bitches. 
 
 Column 20. — Num])er of j)er.sons in the family of each 
 person rated as a resident. 
 Column 21. — Keligion. 
 Column 22. — Numljcr of cattle. 
 Column 2;?. — Number of Sheep. 
 Column 24. — Num])er of hogs. 
 (Jolumn 25. — Number of horses. 
 
 Column 2(i. — Birth. j Thesa o rulamns apply to 
 
 Column 27. — Death. rdnvthships, towns and vil- 
 Cohimn 28. — J.ogkteYci\.l luj/eH oidy. 
 Colunin 29. — Acres of woodland. 
 Column ;5(). — Acres of swamp, nuirsh, or waste land. 
 Column ;M. — Acres of orchard and garden. 
 Column 32. — Nuudjer of acres under fall wheat. 
 
 Column ;53. — Date of delivery of notice under sec- 
 tion 51. 
 
 Column ;?4. — Each and every steam boiler in the muni- 
 cijiality used for driving machinery or for any manufacturing 
 purpose, with the name of the owner and the purpose for 
 which the same is used. 55 V. c. 48, s. 14 (3, cols. 5-34); 
 c. 49, s. 5 (2). See Schedule H. 
 
 Evidence (^) ^" '"^J ^'^^^ where the trustees of any Roman Catho- 
 
 im which lic Separate school avail themselves of the provisions con- 
 Assessortotjiijjp^l j^ j^pction 49 of "The Sei)arate Schools Act," for the 
 
 enter i)er- i. ii \ <• i. • • i.i i ii 
 
 Konsaa purpose (amongst others) of a.scertaining througli the asses- 
 Separate gQj.g pf ^1,^ municipality the jiersons who are the supporters 
 porters!"^ of separate schools in sucli municipality, the assessor (where 
 Rev. Stat. ^^'^ entry in said Index Jiook, mentioned in section 54, does 
 c. 2»4. not show a ratepayer to be a sujjporter of separate schools) 
 shall accept the statement of the ratepayer, or a statement 
 
DUTIES OF ASSESSORS. 
 
 13 
 
 made on hix bohalf and l)y his autliority, and not otherwise, 
 that he is a Honian Catholie, as suttieitnt prima facir evidence 
 for placing siicii person in the proj)er cohnnn of the assess- 
 ment roll for separate sciiool su])porters, or if tlie assessor 
 knows personally any rate[)aycr to be a Homan Cr.tholic this 
 shall also be suthcient for placing him in such last mentioned 
 column, 'i.i V. ,•. 71, s. 4; 55 V. c. 48, s. 14 (4). See also 
 c. 294, s. 4i). 
 
 (6) ()pi)osite the name of every ])erson entitled to be 
 entered on llie asscssuient roll the assessor shall, in the 
 column 8 mentioned in sul)-section 4 of this section, enter: 
 
 («) Jn the assessment roll of a city, town or village, the 
 residence of such person by the nuud)er tiiereof 
 (if any) and the street or locality whereon or 
 wherein the same is situate; 
 
 (b) In the assessment roll of a town:- ij), the concession 
 wherein and the lot or |)art of a lot whereon such 
 ]ierson resides, 
 and in all cases any additional description, as to locality or 
 otherwise, which uuiy l)e reasoiia!)ly necessary to ena])le such 
 residence to be ascertained and verified. 55 V. c. 48, s. 
 lAh (C). 
 
 (7) It shaH be the duty of the mayor and of the assess- 
 ment commissioner, if there is an assessment commissioner, 
 to see that the asses" ors duly i)erf()rm the duties lueutioned 
 in this section. 5(! V. c. '•'>. s. 7. 
 
 14 — (1) In this section the words and expressions 
 "Farm," "Son," "Sons," " FarmerV Son," "Father." 
 "Election," "To Vote," shall res))ectively have the meaning 
 given thereto by section 8(5 of " The ^Municipal Act." 
 
 (2) Imcit farmers son hniw fide resident on the farm 
 of his father or mother, at the time of the making of the 
 assessment roll, shall be entitled to be, and may be. entered, 
 rated and assessed on such roll, in respect of such farm, in 
 manner following: 
 
 (a) If the father is living, and either the father or 
 mother is the owner of the farm, the son or sons 
 may be entered, assessed, and rated in respect of 
 the farm, jointly with the father, and as if such 
 father and son or sons were actually and honn fide 
 joint owners thereof. 
 
 (&) If the father is dead, and the mother is the owner 
 of the farm, and is a widow, the son or sons may 
 
 Duty of 
 Mayor and 
 
 AssesN- 
 
 ineiitCoiii- 
 
 iniHsioner. 
 
 Interjire- 
 
 tatiun. 
 
 Rev. .Stat, 
 c. 223. 
 
 FarmerH' 
 »un8. 
 
14 
 
 THE ASSESSMENT. ACT. 
 
 be entered, rated and assessed in respect of the 
 farm as if he or they was or were actiiallv and 
 bona fide an oecnpant or tenant, or joint occu- 
 pants or tenant* thereof, nnder the mother. 
 
 (r) Oicasional or temporary ahsence from the farm for a 
 time or times, not e.xceedinjj in the whole six 
 months of tlie twelve months ne.xt prior to tiie 
 return of tlie roll by the assessor, shall not o])er- 
 ate to disentitle a .son to be considered hoiui fide 
 resident as aforesaid. 
 
 (d) If there are more sons than one s;) resident, and if 
 
 the farm is not assessed and rated at an amount 
 sutHcient, if ecjually divided between them, to 
 ^ive ii qualification to vote at a municipal elec- 
 tion, to the father and all the .sons, wliere 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 be- 
 long to and be the right only of the father and 
 the eldest or such of the elder of said sons to 
 whom the amount at which the farm is assessed 
 and rated will, when ecpially divided between 
 them, give a (pialilication so to votv. 
 
 (e) If the amount at which the farm is so assessed and 
 
 rated is not sufficient, if etjually divided between 
 the father, if living, and one son, to give to each 
 a cpialilication so to vote, then the father shall 
 be the otdy ])erson entitled to be assessed in re- 
 s))ect of such farm. 
 
 if) A farmer's son entitled to be assessed under any of 
 the ])receding ])rovisions, nuiy 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 l)e; and such farmer's 
 son so entered and rated shall be liable in respect 
 of siu'h a.ssessment as such owner, tenant, or oc- 
 cupant, and the initials "F" or " T," and the 
 initials " M. F.," where the i)erson asses.«ed has 
 the necessary qualifications, shall be added in the 
 ])roper column. 55 Y. c. 48. s. 14^7. 
 
 PersoiiH to 15 — (1) Tn municipalities in which "The ^fanhood 
 onrolUs'' ^"^''^ifie Kegistration Act" is not in force the assc-^sor siiall 
 M. F. place on the assessment roll, as qualified to be a voter under 
 voters. "The Ontario Election Act," the name of every male per- 
 
 ^ ■if'ii 
 
DUTIES OP ASHESSOUS. 
 
 15 
 
 son of tlie full ajii' of twoiitv-oiie vears not (lisciiialifk'd froni^^^'f' ^^'^^ 
 v<;*in^ at cU'ctioiis for the lA'gislativo Asseiubly <'f ^ Ontario, 1^^,^ .m^^^^ 
 and a snhject of Hor Majesty hy birth or naturalization, whoc. a 
 ili'livers or causes to he delivered to the assessor, an aHldavit 
 si^rned hy sueh person in one of the forms in Schedule R 
 a|)])en(le(l hereto, or to the elfeet therein set forth, if the 
 facts stated are such as entitle such ])erson to he placed 
 thereon, and the atlidavit may he made l)efore any assessor 
 or Justice of the Peace, commissioner for takinj; atlidavits, 
 or notary |)ul)lic: and every such oHicer shall, upon reijuest, 
 jMh'iinister an oath to any person wishini; to make the atti- 
 davit. 
 
 Provided that such person had resided within the Pro- I'roviso. 
 vince fry the nine months next preceiliufj the time fixed hy 
 statute (or hy a hy-law authorized hy statute) for Ijejjinninj' 
 t) make the assessiuent roll in which he is entitled to he 
 entered as a person (jualified to vote; 
 
 And provided that such person was in ^'ood faith at the Proviso, 
 lime fixed as aforesaid, for heffinnin>i- to make said roll, and 
 still is a resident of, and domiciled in the municipality on 
 the roll of which he desires tt) he entered, and has resided i 
 till' said municipality continuously from the time fixed as 
 aforesaid for l)e^nnninjj: to nud\e said roll. 
 
 C^) \ |)erson may he resident in the municipality within 'iVmpor- 
 the meanin<>- of this section, notwithstandino: occasional or^'-V'^''" 
 temporary absence in the ])rosecution of his occupation as a tuTis""*^ 
 hnuherman, mariner, or fisherman, or of his attendance as qiialify- 
 a student in an institution of learnin<; in the Dominion of 
 Canada; and such occasional or temporary absence shall not 
 disentitle such ])erson to he entered on the assessment roll 
 as a qualified voter. 
 
 (•i) The assessor shall also make reasonable inipiirios in Inquiries 
 order to ascertain what persons resident in his munici- ''•^."•'"*''*'' 
 pality. or in the section of the municii)ality in respect of " 
 which the assessor is actiiitj, are entitled to be placed on the 
 aspcssment roll as (puditied to l)e voters to be under " The 
 Ontario Klection .\ct,"' and shall place such persons on the J*'i|' ''^'^'*'" 
 roll as (|ualifie(l to he voters without the ailidavit referred to 
 in sub-section 1. 55 V. c. 48, s. ^4h (l-.'i). 
 
 lO.— (1) Xo ])erson shall be entitled to l)e marked or Students 
 enti^red Ity the assessor on the assessment ndl as a qualified *'^''"^'''8f®' 
 voter under "The Ontario Election Act," in respect rf"'*"' 
 residence in a municipality where he is in attendance as a Kev. Stat, 
 .scholar or student at any school, university or other institu-''' '^' 
 
16 
 
 THE ASSESSMENT ACT. 
 
 I ! 
 
 Otiier |>fr- 
 
 Kev. Stat, 
 o. 1). 
 
 0(.in- 
 plaiiits re- 
 Hiiectiiig 
 
 n.n. 
 
 Rev. Stat, 
 c. it. 
 
 Rev. Stat 
 c. 7. 
 
 lion of Icnrning, luilcss lu' lias no other plnco of residence 
 entitling him to vote under said Aet. 
 
 (2) No ])erson shall l)e entitled to he marked or entered 
 hy the assessor in the assessment roll as (|uali(ied to vote 
 nnder '* The Ontario Kleetion Aet," who at the time of mark- 
 ing or entering is a prisoner undergoing ])uriishment for a 
 eriminal oll'enee in a gaol or prison; or is a patient in a lunatic 
 asylum; or is maintained, in whole or in part, as an inmate 
 receiving chnrital)le sup])ort or care in a municipal ])0or-house 
 or house of industry, or as an inmate receiving charitaldc sup- 
 ]iort or care in a charitahle institution receiving aid from 
 the Province under anv statute in that hehalf. o') V. c. 48, 
 s. \-\h (1, 5). 
 
 (.'?) Complaints of persons having heen wrongfully en- 
 tered on the assessment roll as (pialified to he voters under 
 "The Ontario Kleetion Act," or of persons not having heen 
 entered thereon as (pialified to he voters under said Act, who 
 should have heen so entered, nujy hy any jterson entitled to 
 he a voter under said Act, or to he entered on the voters' list 
 in the municipality or in the electoral district in which the 
 municipality is situate, he made to the Court of Revision 
 as in the case of assessnu'nts. or the complaints may he made 
 to the County Judge under " The Voters" Lists Act." o.') Y. 
 e. IS, s. l-ti'(8). 
 
 Assessors 
 to make 
 lists of 
 cliililren 
 between 8 
 and 14 
 years of 
 age. 
 
 17. — (1) The assessors of every municipality shall an- 
 nually, when making their assessment, enter in a hook, to 
 he ])rovided hy the clerk of the nmnicii)ality, in the form set 
 fr.rth in Schedule C to this Act. the name, age and residence 
 of every child hetween the ages of eight and fourteen years, 
 resident in the municipality, and the name and residence 
 of such child's jiarent or guardian, and return the said hook 
 to the clerk of the municipality with the assessment roll for 
 the nse of the truant officer and others. 54 Y. e. 50, s. 11 ; 
 55 V. e. 48, s. 14r. 
 
 (8) Censns of children hetween 5 and 21. The assessors 
 of every municipality shall make an annual census of all 
 th<' children in the nuinicii)ality hetween the ages of five and 
 twenty-one years. The clerk sliall report such census to the 
 puldic school inspector and to the secretary of the hoard of 
 trustees. In the ease of townships the clerk shall re])ort to 
 the inspector of the division and to the secretary of each 
 school section. 5G V. c. 38, s. 2. 
 
 I! , » 
 
 ill 
 
MODE OF ASSESSING. 
 
 17 
 
 Mode of AssessiiKj Real Property. 
 
 IS- Tiiuul shnll be assosstMl in the municipality in wliitli Laud to »>« 
 tlio same lies, and, in the ease of cities and towns, in the ward ''ZZ,lii"^ 
 in which the property lies; (and this shall include tlie land dimiity or 
 (d' inc()rpf)rated conii'mnies, as well as other property); and wurd. 
 where any business is carried on by a i>erson in a municipality 
 ill which'he does not reside, or in "two or more municipalities, J*;!'Jj^'J?j| 
 the personal property Ijelonping to such person shall be as- 
 sessed in the municip.ality ; . which such personal ])roperty 
 is situated, and ajjainst the person in jiosscssion or charge 
 tliercof, as well as against the owner. 55 V. c. 48, s. 15. 
 
 Land oocu- 
 pietl by 
 owner to 
 l)e aHMexited 
 in liJH 
 name. 
 
 Where 
 land not 
 occupied 
 by the ow- 
 ner, V)nt 
 tht! owner 
 iu known. 
 
 11>. Land occupied by the owner shall be assessed in his 
 name, but where a married woman is assessed as owner, the 
 name of the husband shall also bo entered upon the assess- 
 ment roll as an occupant. 55 V. c. 48, s. 16; c. 4J), s. (i. 
 
 80. Land not occupied by the owner, but of which the 
 owner is known and, at the time of the assessment being 
 made, resides or has a legal domicile or jdace of business in 
 the launicipality, or has given the notice mentioned in sec- 
 tion 3, shall be assessed against the owner alone, if the land 
 is unoccupied, or against the owner and occupant, if the oc- 
 cu})ant is any person other than the owner. 55 V. c. 48, 
 s. 17. 
 
 21. ]f the owner of the land is not resident within the Where ow- 
 municipality, but is resident within this Province, then, if "gJifj'^,*^ Jq 
 the land is occupied, it shall be assessed in the name of and ivumcipal- 
 against the occupant and owner; but if the land is not occu- 1^^ ''"* '''**• 
 ])ied, and the owner has not requested to be assessed therefor, Province, 
 then it shall be assessed as land of a non-resident. 55 V. c. 
 48, s. 18. 
 
 22 In the case of real property, owned by a person not Where ow- 
 resident within this Province, who has not required his name "*ifi^^nt in 
 to be entered on the assessment roll, then if the land is occii- Province, 
 jiied, it shall be assessed in the name of and against the 
 occu])ant as such, and for the purpose of imjjosing and col- 
 lecting taxes upon and from the same land he shall be 
 deemed the owner thereof; 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 
 lie necessary that the name of such non-resident or owner be 
 inserted in the assessment roll, but it shall be sufficient to 
 
 A. v. -2 
 
f 
 
 !■ I 
 
 18 THE ASSESSMENT ACT. 
 
 mention therein the naiiu' of the reputed owuer or the wonls 
 "Owner I'liknown," luconlinj; to the assessor's knowleiljje 
 or information, o.") \. e. 18, a. 19. 
 
 '\ i 
 
 A»H<^sH. "{ji — ^]) ];,iu(l Mhich has l)een piirchasccl from and 
 
 land i')iir- niortfiaged to the Crown to secure the repaymfnt of the pur- 
 
 cluvHwl (hasf money or some jiart thereof, or which is sui)jeet to any 
 
 Crown." tl"'"> "f the Crown for unjjaid jturcluise money, shall lie 
 
 liahle to ho assessed to the extent of tlie interest of tiie owner 
 
 for the time heing of tlie equity ol" redem])tion therein, 
 
 or of the pm-chascr, as the ease may he; 
 
 i'i) Tiiis section sliall apply to lands purchased from 
 the Crown, whether as represented Ity tlie (Jovemment of 
 the Donunion of Canada, or as represented hy the (iovern- 
 ment of this Province; hut nothing herein contained shall 
 he collectahle under this section, and no sale for non-jtay- 
 terest of the Crown in such lands; 
 
 (;<) No more than six years past arrears of taxes shall 
 be collectal)le under this section, and no sale "')r non-pay- 
 ment of taxes which has taken place hefore tli( 1 1th day of 
 Ajtril, ^HU•>, shall he rendered valid hy this Act, hut' the 
 taxes to the extent of >ix years if not satis'ied shall ho a 
 charge on the land, and payment thereof shall he enforced 
 hy sale as in other cases, ."i.") \'. c. -IS, s. I!)*/; c. 1!», s. 28. 
 
 Where 24.^(1) AVhcro huid is assessed against hoth the owner 
 
 »Vl aCThTst '^"'^ occupant, or owner and tenant, the assessor siiall place 
 owner ivntl hoth namcs within brackets on the roll, and shall write op- 
 <K-cui>ant. posite the name of the owuer the letter " V," and opposite 
 the name of the occupant or tenant tiie letter *' T," and hoth 
 names shall be nnnd)ered on the roll, oo \'. c. 4S, s. 20 (1). 
 
 natepayer (2) Xo ratepayer shall he counted more than once in 
 
 cmmted if'tiinis and lists reipiired hy law for nuinici])al ])uri)oses; and 
 
 only once, the taxos uuiy bo recovered from either the owner, tenant, or 
 
 occupant, or from any fiiture owner, tenant, or occupant, 
 
 saving his recourse against any other person. 55 Y. c. 48, 
 
 P. 20 (3). 
 
 [As to the amount collectable from an owner in conse- 
 quence of the tenant's defaidt where the school rate and the 
 separate school rate are not the same, see c. 294, s. 53.] 
 
 Assess- 
 ment of 
 
 215 — (1) Where land is owned or occupied by more per- 
 sons than one, and all their names are given to the assessor. 
 
 1 I 
 
MODE OF ASSESSING. 
 
 19 
 
 they shall he assessed therefor in the jji-oportions helonj,'ingland ow- 
 to or occiii)ie(l hv caeh respeetively; and if a portion of the "'^'.* ''.','«• 
 
 1 •/ I •^ t CUllltMl l)V 
 
 land so situated is owned hy persons who are non-resident, m-veral 
 and have not retpiired their names to he entered on the roll, !»♦•'■'«'"«. 
 the wliolo of tile proi>erty shall he assessed in the names fur- 
 nished to the assessor as the names of the owners, savinj,' the 
 recourse of the persons whose names are so jjiveii aj,'ainst 
 the others. 
 
 {2} If any nieniher of a ])artnershi|) so recpiests, his share Assess- 
 or interest of, or in the real or personal property of, or he- nifntof 
 longiiii,' to the partnership, shall for all purjtoses and in idU'i'iYp'^'ilj",,,. 
 res|)eets he nsses.sed as il' the same were the separate anderty. 
 individual property of sneh niemher, and formed no part of 
 m\(\ partnershii) property. 
 
 (3) A rompany may, hy notice in that hchalf to he }j;iven 
 to the clerk of any municipality wherein a separate school 
 for IJoinan Catholics exists, require any ])art of the real pro- 
 ]ierty of which such company is either the owner and occu- 
 ]tant, or, not heing such owner, is the tenant, occupant or 
 actual possessor, and any ]mrt of the i)ersonal ]>roi)erty (if 
 any) of such company, liahle to assessment, to he entered, 
 rated and assessed i'or tiie ])ur|)oses of said separate school, 
 and the ]»i'oper assessor shall tliereuiion enter said company 
 as a separate school supporter in the assessment roll in re- 
 s})ect of the i)ro])erty sjiecially designated in that hehalf in 
 or hy said notice, and the i)roi)er entries in that hehalf shall 
 he made in the prescrihed column for separate school rates, 
 iind so much of the ])roperty as is so designated shall he as- 
 {•essed accordingly in the name of the conqiany for the ])ur- 
 ])oses of the separate school "nd not for ])uhlic school jmr- 
 ])oses, hut all other ])roperty of the com])imy shall he sepa- 
 rately entered and assessed in the name of the comi)aiiy as 
 for ])n])lic school purposes: ])rovided always, that the share 
 or j)ortion of the property of any company entered, rated or 
 assessed in any municipality for separate school ])ur})osos, 
 under the provisions of this section, shall hear the same ratio 
 and ])ro]iortion to the whole of the property of the company 
 assessahie within the municipality that the amount or pro- 
 portion of the shares or stock of the company, so far as the 
 same are ])aid or ])artly ])aid up, and are held or possessed 
 hy persons who are Konian Catholics, hears to the whole 
 amount of such paid or partly paid up shares or stock of the 
 company. 
 
 Anhcms- 
 
 lllCIlt (if 
 
 |ir )|H'rtyiif 
 i'oiii|iiiiiy 
 lor Mclioiil 
 |inrix)»eH. 
 
% -jl 
 
 20 
 
 THE ASSESSMENT ACT. 
 
 I ' 
 
 ' li 
 
 
 (4) A notice by the company to the clerk of the local 
 
 nuinicij)ality under the provisions of this section 
 may he in the form or to the etfect following: 
 
 To the Clerk of (describing the Municipality). 
 
 Take notice that (here insert the name of the company so as svficienthj and 
 reasuna'oly to designate it) pursuant to a resolution in that behalf 
 of the directors of said company requires that hereafter and 
 until this notice is either withdrawn or varied, so much of the 
 property of the company assesBable within (giving the name of 
 the nninicipality), and hereinafter specially designated shall be 
 entered, rated and acseHsed for separate school purposes, namely 
 one-fifth (or as the case may he) of all real property, and one- 
 fifth (or as the case May he) of all personal property of said com- 
 pany, liable to assdLismer.t in said municipality. 
 
 Given on behalf of the said company this (here insert date). 
 
 R. S., Secretary of said Company. 
 
 (5) Any such notice {fiven in i)ursuance of a resolution 
 
 in that behalf of the directors of the company, 
 shall, for all purjjoses be deemed to he sutficient, 
 and every such notice so given shall be taken as 
 continuing and in force and to be acted upon, 
 unless and until the >anie is withdrawn, varied or 
 cancelled by any notice subsequently given, pur- 
 suant to any resolution of the company or of its 
 directors. 
 
 (()) Every such notice so given to such clerk shall re- 
 1 nn with and be kept by him on tile in his office, 
 a. shall at all convenient hours be open to 
 iuh H'tion and examination by any person en- 
 titled to oxanii'.ie or inspect any assessment roll, 
 and the assessor shall in each year, before the 
 com])letion and return of the assessment roll, 
 search for and examine all such notices as may 
 1)0 so on file in the clerk's office, and shall there- 
 upon in resi)eet of the said notices (if any) follow 
 and conform thereto, and to the provisions of this 
 Act in that behalf. 
 
 " com])any " in this section shall mean 
 
 (T) The word 
 
 and include any body corporate. 
 s. 21, 
 
 55 V. c. 48, 
 
 When ten- 2W. Any occuj)ant may de<luct from his rent any taxes 
 deduct"^ paid by him if the same could also have been recovered from 
 taxes from the Owner, or previous occupant, unless there is a special 
 agreement between the occupant and the owner to the con- 
 trary. 55 V. c. 48, s. 24. 
 
 rent. 
 
f 
 
 DUTIES OF ASSESSORS. 
 
 21 
 
 2T. The assessor sliall write opposite the name of any Aswssor to 
 non-resident freeholder, who reipiires his name to be <^"tered j^^'^^^^^l^.^ 
 on the roll, as hereinbefore jjroviiled, in cohimn number 3, the required, 
 letters " N.li./' and th.e address of such freeholder. 55 V."n the roll, 
 e. 48, s. 25. 
 
 2H. — (1) Kxcei)t in the case of mineral lands herein- How i.roi)- 
 after provided for, real an<l personal proj)erty shall be osti- '"•'ty «»ti- 
 niated at their actual cash value, as they would be appraised"'*" ' 
 in payment of a just debt from the solvent debtor. 
 
 (2) In estimating the value of minerc;l lands, such !ands Mineral 
 and the buildings thereon shall Ijc valued and estimated at •'""'"• 
 th*! value of otiier lands in the neighbourlnod for agricul- 
 tural purjjoses, but the income derived from any mine or 
 mineral work sluill be subject to taxation in the same nuniner 
 
 as other incomes under this Act. 55 Y. c. 48, s. 5i(). 
 
 20. — (1) In assessing vacant ground, or ground used aswhatshall 
 a farm, sfarden, or nursery, and not in immediate demand for'**' deemed 
 building purposes, in cities, towns, or viUages, wiietlier incor-ijn,,)^ ;i,„) 
 ])orated or not, the value of such vacant or other ground shall '"'w its 
 be that at which sales of it can be freely made, and where no ,7^ ",^ij^,, 
 sales can be reasonably expected during the current year, thelatedin 
 assessors shall, where the extent of such ground exceeds two '^'•'"'*' **'■'''• 
 acres in cities and ten acres in towns and incori)orated vil- 
 lages, value snch land as though it was held for farming or 
 gardening ])urposes, with such ))ercentage added thereto as 
 the situation of the land reasonably calls for. 
 
 (8) Such vacant land, though surveyed in o buihling 
 lots, if unsold as such, may be entered on tlie assessment roll 
 as so many acres of the original l)l()ck or lot, descril)ing the 
 same by the descrij)tion of the ])lock, or l)y the nund)er of 
 the lot and concession of the townshij), in which the same 
 is situated, as the case may be. 55 V. c. 48, s. 27 (1); 58 V. 
 c. 47, s. 2; 55 V. c. 58, s. 1; See s. 8 (1, a. b.). 
 
 (3) In such case, the number and description of each Assess- 
 lot, comprising each such l)lock shall be inserted in the"'*'"' 
 assessment roll; and each lot shall be liable for a pro[)()rtion- 
 
 ate share as to value; and the amount of the taxes, if the 
 ])roperty is sold for arrears of ta.xes. 55 V. c. 48, s. 27 (2). 
 
 **0 — (]) Where ground is not held for the i)urpose of where not 
 sale, but is bona fide enclosed and used in conncc tion with a ''"'.f/'", 
 residence or building as a ])addock, ]iark, lawn, garden orgainiens, * 
 pleasure ground, it shall be assessed therewith, at a valua-etc. 
 tion which, at six per centum, would yield a snm equal to 
 
f 
 
 22 
 
 « i!i 
 
 i: 
 
 Islands 
 used as 
 Humnier 
 resorts. 
 
 Railway 
 
 coinpanies 
 to furnish 
 certain 
 statements 
 to clerks of 
 municipal- 
 ities. 
 
 Duties of 
 
 clerks 
 
 thereon. 
 
 Assess- 
 ment of 
 toll roads. 
 
 THE ASSES.SMENT ACT. 
 
 the annual rental which, in the judgment of the assessors, 
 it is fairly and reasonably worth for tlie purposes for which 
 it is used, reference being always had to its position and 
 local advantages, unless by by-law the council requires the 
 same to be assessed like other ground. 
 
 (2) The owner or tenant of an island in the lakes not 
 exceeding ten acres in extent and used witii the houses 
 erected thereon exclusively as summer resorts and upon which 
 the owner or his tenants do not reside more than three 
 months in the year and whereon no statute labour is done 
 shall not be rated for statute labour nor shall the owner or 
 tenant thereof be liable for tlie i)erformance of statute labour 
 or for the payment of commutation thereof for or in respect 
 of such property. 55 V. c. -48, s. 28; c. -19, s. 7. 
 
 31. Every railway company shall annually transmit, on 
 or before the 1st day of February, to tbo clerk of every 
 municipality in which any part of the roadway or otber real 
 projjcrty of the company is situated, a statement shewing: 
 
 1. The quantity of land occupied by the roadway, and 
 the actual value thereof, according to the average value of 
 land in the locality, as rated on the assessment roll of the 
 previous year; 
 
 2. The real i)roperty (other than the roadway) in actual 
 use and occupation by the comi)any, and its value; and 
 
 3. The vacant land not in actual use by the company, 
 and the value thereof, as if held for farming or gardening 
 purjroses; 
 
 And the clerk of the municipality shall communicate 
 such statement to the assessor, who shall deliver at, or 
 transmit by post to, any station or office of the company a 
 notice addressed to the company of the total amount at which 
 he has assessed the real jjroperty of the company in his- 
 municipality or ward, shewing tbe amount for each descrip- 
 tion of property mentioned in the above statement of the 
 comjjany; and such statement and notice respectively shall 
 be held to be the statement and notice required by sections 
 47 and 51 of this Act. 55 V. c. 48, s. 2!). 
 
 32. Plank, gravel, macadamized or other toll roads not 
 owned by any municij)al corporation shall be assessed as real 
 estate in the municipality in which the same are situate; and 
 in making tbe assessment the assessor shall take into .con- 
 sideration the value of (1) the land occupied by the road, (2) 
 the materials enij)loyed in the superstructure, (3) toll houses. 
 
DlUECriONS AS 'JO NOX -RESIDENTS. 
 
 23 
 
 liuildings and gales on the road, (4) quarries and gravel pits 
 and roads to and from such places, and used in connection 
 therewith; hut this section shall not include hridges 100 feet 
 in length or over, and the approaches thereto, wiiich are on 
 or along such toll road and which are used therewith. 55 V. 
 c. 4S, s. 5J9«; c. 49, s. 8. 
 
 33. Every toll road owned l)y any person or corporation Toll roads 
 other than a municipal cor])orati*on, ui)on which any toll is "y'^,,°^,"J^f. 
 estal)lished, whether lea.sed to a tenant or not, shall he as- palities . 
 sessed in the local municipality in which the same is situate 
 
 and where tlie road extends or runs into or through more local 
 municipalities tlian one, each local municipality shall assess 
 that part thereof which lies within its limits, and according 
 to the value of tliat part, whether a toll gate or har is or is 
 not upon the road in the municipality. 55 V. c. 48, s. 2dh; 
 c. 49, s. 9. 
 
 34. As regards the lands of non-residents who have not Proceed- 
 required their names to be entered in the roll, the assessors jj"^,'^^'"^.'^'*''*' 
 shall proceed as follows: resident 
 
 lands. 
 
 1. They sliall insert such land in the roll separated from To be in- 
 the other assessments, and sluill head the same as " Xon- ■'"^'r|*"'' '" 
 
 ■ roH sHOiir- 
 
 residents Land Assessments. 
 
 roll separ- 
 ately . 
 
 2. If the land is not known to be subdivided into lots, 
 it shall be designated by its l)oundaries or other intelligible 
 description. 
 
 3. Jf it is known to be subdivided into lots, or is part of 
 ii tract known to be so subdivided, the assessors shall desig- 
 nate the whole tract in tlie manner prescribed with regard 
 to undivided tracts; and, if they can obtain correct informa- 
 tion of the subdivisions, they shall put down in the roll, and 
 in a lirst column, all the unoccujued lots by their numbers, 
 and names alone, and without the names of the owners, 
 beginning at the lowest number and proceeding in numerical 
 order to the highest; in a second column, and opposite to the 
 nundjer of each lot, they shall set down the ciuantity of land 
 therein liable to ta.xation; in a third column, and opposite 
 to the quantity, they shall set down the value of such quan- 
 tity, and, if such quantity is a full lot, it shall be sulhciently 
 designated as such by its name or number, but if it is part 
 of a lot, the i)art shall be designated in some other way 
 whereby it may be known. 55 V. c. 48, s. 30. 
 
 When not 
 known tu 
 be snb- 
 divided 
 into lot.s. 
 
 When 
 known to 
 be snb- 
 divided 
 into lotj. 
 
24 
 
 THE ASSESSMENT ACT. 
 
 Assess- 
 ment of in- 
 come de- 
 rived from 
 trivde or 
 profession. 
 
 3fo(Ie of AssessiiKj Persona] Property. 
 
 5J5. SubjoL't to the ])rovisions of section 'J, no person 
 deriving an income from any trade, callino;, oIKce, profes- 
 sion,, or other source whatsoever, not declared exempt by 
 this Act, shall be assessed for a less sum as the amount of 
 his net personal earnings or income during the year then 
 last past than the excess of such earnings or income over 
 and above the exemptions specified in sub-section 2G of 
 section 7 of this Act; and such last year's income in e.xcess 
 of such exemi)ted sums shall be held to be his net personal 
 l)roperty, unless such i>erson has other personal property 
 liable to assessment, in which case such excess of income 
 and other personal jiroperty shall be added together and 
 constitute his jiersonal property liable to assessment. 55 V. 
 c. 48, s. 31; c. 49, s. 10. 
 
 Assess- 3U. — (1) In the case of persons carrying on a mercantile 
 
 luercliants. busincss in a municipality the council of the municipality 
 may pass a l)y-law^ or by-laws for imposing and levying an 
 annual business tax in respect of all classes of mercantile 
 business, without classification, or of any class or class<3s of 
 mercantile business, provided that such business tax does not 
 exceed seven and a half per cent, of the annual value of the 
 premises in which the business is carried on; and the council 
 may in their by-law classify difEercnt kinds of mercantile 
 business and li.x the business tax on the respective classes at 
 such a percentage on the annual value of the premises oc- 
 cupied within the limits provided by this section as to the 
 council may seem reasonable; and provided also that when a 
 business tax is imposed the personal property belonging to 
 the business, in respect of which the tax is imposed, shall 
 not be liable to assessment or taxation otherwise. 
 
 (8) For the purposes of this section, the annual value 
 of the premises in which the l)usiness is carried on shall be 
 taken to be an amount representing seven ])er cent, on the 
 assessed real value of the said premises. 55 V- c. 48, s. 31rt. 
 
 owne^'of^' 3T- The Ijcneficial owner of shares which do not stand 
 
 .shares may i" liis own name may be assessed for the income he derives 
 be assessed therefrom as if the shares stood in his own name. 55 V. 
 c. 48, s. 32. 
 
 Personal 38. — (1) All personal property within the Province, the 
 
 Iprovlnce " "^^"^i" of which is not resident in the Province, shall be 
 of non- assessable like the personal property of residents, and whether 
 
it stand 
 
 derivo^ 
 
 55 V. 
 
 ■"¥■ 
 
 
 
 TUUST PIIOPKUTIKS. 
 
 25 
 
 is or is not in the possession or control, or in the remdents 
 an agent or trustee on hehalf of the non-resident IVkTim.,. 
 
 "the same 
 
 Lands, of an aj;um ui u ui^n-i: un i^tntm. ^^ ..... .. -.- .- like prop 
 
 owner; and all such ])ersonal jn-operty of non-residents may erty of res- 
 be assessed in the owner's name, as well as in the name of "'''"t"- 
 the agent, trustee or other person (if any) who is in the pos- 
 session or control thereof. 
 
 (3) The property shall be assessable in the municipality 
 in which it may happen to be. 
 
 (3) This section shall not apply to dividends which are 
 pavfible to, or other choscs in action which are owned by and 
 stand in the name of, a ])erson who does not reside in the 
 Province. 55 V. c. 48, s. 33. 
 
 ;5!> — (1) The personal ])roi)erty of an incorporated com- Ai^st^ss- 
 pany, other than the companies mentioned in ^"^^'^''t'tJon m^^'^t^''^j 
 2 of this section, shall be assessed against the comjiany in pro^^r"vof 
 the same manner as if the company were an incorporated compi -a. 
 company or partnership. 
 
 (2) The personal property of a bank or of a company 
 which invests the whole or the ])rinci])al part of its means in 
 gas works, water works, ])lank or gravel roads, railway and 
 tramroads, harbours, or other works requiring the investment 
 of the whole or principal part of its means in real estate, 
 shall, as hitherto, be exempt from assessment; but the share- 
 holders shall be assessed on the income derived from such 
 companies. 55 Y. c. 48, s. 34. 
 
 40.(1) The i)ersonal property of a partnership shall be personal 
 assessed against the firm at the usual place of business of the i>r<.i>erty 
 partnershii); and a partner in his individual capacity shall "|,j'|**[ |"oJy' 
 not be assessal)le for his share of any personal property of .ind where 
 the partnership which has already been assessed against the ^"^^j^g^j 
 iirm- 
 
 (2) If a partnership has more than one place of business, as to part- 
 each branch shall be assessed, as far as may be, in the locality "prships 
 where it is situate, for that portion of the personal ])roperty [j^*^^^',"*^] 
 of the ])artnership which belongs to that particular branch; one inwi 
 and if this cannot be done, the partnership may elect at !"'''* ''"^*' 
 Avhich of its places of business it will be assessed for the whole 
 })ersonal property, and shall be required to produce a certi- 
 ficate at each of the other ])laces of business of the amount 
 of ])ersonal i)roperty assessed against it elsewhere. 55 V. c. 
 4S, s. 35. 
 
 41. — (1) Every person having a farm, shop, factory, ^vhere 
 office or other place of business where he carries on a trade, i^rsonn 
 
 >an 
 
1' 
 
 20 
 
 THE ASSESSMENT ACT. 
 
 carrying 
 on trade, 
 etc., ti) he 
 aHHesHed 
 for i)er- 
 sonal 
 proiierty. 
 
 Where tlie 
 l)eraon law 
 two or 
 more 
 places of 
 Inisines.s. 
 
 profession, or c'alliii<r, sliall, for all jjersonal property owned 
 by iiiiu, wheresoever situate, he assessed in the nmnieipality 
 or ward where he has such place of business, at the time 
 when the assessment is made. 
 
 (2) If a person has two or more such j)laces of business 
 in different municipalilios or wards, he shall be assessed at 
 each for that portion of his personal property connected with 
 the business carried on thereat; or, if this cannot be done, 
 lie shall be assessed for iiart of his personal ])ro])erty at 
 one place of business and for ])art at another; but he shall, 
 in all such cases, ])roduce a certificate at each i)lnce of busi- 
 ness of the amount of ])ersonal property assessed against 
 him elsewhere. 55 V. c. 48, s. ;?(i. 
 
 If a person has no ])lace of business, he shall be 
 
 Wlien the 4«J 
 
 person lias I'li-i . •!- 
 
 no i.lace of assessed at his place of rcsulence. 55 V. e. 48, s. 37. 
 
 business. 
 
 Place of 4Ji. Every i)erson mIio holils any ap})ointment or oflice 
 
 ors^aiaiTe"*' ^^ emolument to which any salary, gratuity or other compen- 
 etc. ' sation is attached, or who is hired or regularly employed foi* 
 wages, salary or other comjjensation, and [jerforms the duties 
 of such apiiointment or office, or the work in which he is so 
 emjjloyed within a municipality in which he does not reside, 
 shall be assessed in resp(.'ct of such salary, gratuity, wage* 
 or other comi)ensation at the place where he performs such 
 duties or is so employed, and he shall not be assessable there- 
 for at his place of residence, but, if required, shall procure a 
 certificate of being otherwise assessed under the provisions- 
 of this section; but this section shall not ai)ply to clergymen, 
 county municipal officers, or to (Jovernment olhcers or ofticors 
 of local municii)alities where the location of the oflice is fixed 
 by law or regulation of the (iovernment or munici})ality, but 
 in such cases the salary, gratuity, wages or other compensa- 
 tion, shall be assessed against the incundjent of the otiice in 
 the municii)ality wherein he resides. 55 V. c- 48, s. 38; c. 
 4i), s. 11. 
 
 Wl 
 
 44. 
 
 not resident 
 
 The personal pro])erty of a 
 
 lis Province shall be assess 
 rdeiitsniay against any agent, trustee or other ]ierson who is in the con- 
 be assessed i^j.f^l or possession thereof, and shall be deemed to be the 
 ftRains e ij-jj^ij^id^,.,} property of such agent, trustee or other person, 
 for the purposes of this Act. 55 V. c. 48, s. 39. 
 
 person 
 )f'".'!!!I!"'i^'?' within this Province shall be assessed in the name of and 
 
 agent 
 therefor. 
 
 Separate 45, j^^ (>ase of personal i^roperty owned or possessed by 
 
 assessment ^^ ^^^^-j^^. ^^^^ control of more than one person resident in the 
 owners, municipality or ward, each shall be assessed for his share 
 
 
 i 
 
 $ 
 
TKUSIEE. 
 
 87 
 
 Ciiwe of e\- 
 
 eclittir.'*, 
 
 titc. 
 
 Persons ha- 
 Ncased an 
 trustees, 
 etc., to 
 have tlieir 
 represuita- 
 tive char- 
 acter nt- 
 tached.to 
 their 
 namcF. 
 
 only, or if they hold in a reprofjontativo character, then each 
 shall be asj^essed for an equal portion only. 55 V. c. 48, s. 40. 
 
 46 — (1) Personal i)roperty in the sole possession, or 
 under the solo control of any person or trustee, <ruardian, 
 executor, or administrator, shall be assessed against such 
 person alone. 
 
 (2) Where a i)erson is assessed as trustee, guardian, ex- 
 ecutor or administrator, he shall be assessed as such, with the 
 addition to his name of his rei)resentative character, and such 
 assessment shall be carried out in a se|)arate line from his 
 individual assessment, and he shall be assessed for the value 
 of the real and personal estate held by him, whether in his 
 individual name, or in conjuncticin with others in such repre- 
 sentative character, at the full value thereof, or for the pro- 
 per projiortion thereof, if other residents within the same 
 municipality are joined with him in such representative 
 character. 55 V. c. 48, s. 41. 
 
 I 
 General Proi'isions. 
 
 47. It shall be the duty of every person assessable for Particu- 
 real or personal i)ropertv in any local municipalitv. to give all '^'■'^ •"'"t'^*'- 
 
 I * -t tin if inoD- 
 
 necessary iulonnation to the assessors, and if re([uired l)y thcerty to he 
 assessor (or by one of the assessors, if there are more than fm-nished 
 one), to deliver to him a statement in writing, signed by ji^f^'^i.tf' 
 such person (or by his agent, if the jjcrson himself is absent) iwrsons 
 containing all the particulars resi)ecting the real or jiorsonal "''"'?^*'*'' 
 ])roj)erty assessal)le against such person which are required 
 in the assessment roll; and if any reasonable <loubt is enter- 
 tained by the assessor of the correctness of any inl'ormation 
 given by the party applied to, the assessor shall require from 
 him such written statement. 55 Y. c. 48, s. 43. 
 
 4S. Every corporation whose dividends are liable to tax- Statement 
 ation as against the shareholders, shall, at the written request fJJ|.|'^';g||g^ 
 of the a.-^sessor of any municipality in which there is any person taassessor. 
 liable to be assessed for income derived from stock in such 
 corjioration (such written recjuest to be communicated by 
 delivering the same to the principal oflHcer of the cor))oration 
 in this Province, or by leaving the same at the principal 
 othce in the Province, or to be made by registered letter, 
 prepaid, addressed to the corporation at the jdace of such 
 jirincipal ofhce) and within 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 
 statement in writing setting forth the names of the share- 
 
w 
 
 fill 1i 
 
 1 
 
 
 1 
 
 ■i 
 
 } 
 
 28 THE ASSESSMKNT ACT. 
 
 holders who are resident in such municipality, or who ought to 
 be assessed lor their income by such municipality, the amount 
 of stock held by every such person on the day named for 
 that purpose by the assessor in his said written request, and 
 the amount of dividends and bonuses declared during the 
 twelve months next preceding ; which statement in writing 
 to be so furnished to the assessor shall contain also a certili- 
 cate under the hand of the principal ofticer of the corporation 
 in the Province, declaring that the same contains, to the 
 best of the knowledge and belief of such oHicer, a correct list 
 of such shareholders, and of the amount of stock held by 
 each on the day so named by the assessor, so far as appears 
 from tlie books of the cor])oration or so far as is known other- 
 wise by such oflicer. 55 V. c. 48, s. 43. 
 
 State- 4l>. Xo such statement shall bind the assessor, or ex- 
 
 giveifnot ^'"^*^ ^^^"^ from making due inquiry to ascertain its correct- 
 binding on ness; and notwithstanding the statement, the assessor may 
 asHeasors. aggess sucli pcrsou for such amount of real or personal 
 property as he believes to be just and correct, and may omit 
 his name or any property which he claims to own or occupy, 
 if the assessor has reason to believe that he is not entitled to 
 be ])laced on the roll or to be assessed for such proj)erty. 
 55 V. c. 48, s. 44. 
 
 Penalty 
 for not 
 giving 
 statement 
 or making 
 false state- 
 ment. 
 
 Rev. Stat, 
 c. !)0. 
 
 50. — (1) In case any person fails to deliver to the as- 
 sessor the written statement mentioned in the three next 
 })receding sections when required so to do, or knowingly states 
 anything falsely in the written statement required to be 
 made as aforesaid, such 23erson shall, on complaint of the 
 assessor, and upon conviction before a Justice of Peace hav- 
 ing jurisdiction within the county wherein the municipality 
 is situate, forfeit and pay a fine, as provided in sub-section 2 
 of this section, to be recovered as ])rovided by " The Ontario 
 Summary Convictions Act." 55 Y. c. 48, s. 45 (1). 
 
 (2) The fine for failing to deliver such written state- 
 ment when recpiired to do so under section 47, shall be $20, 
 and under section 48 shall be $100, and for knowingly stating 
 anvihiug falsely therein shall be $50. 60 V. c. 15, Sched. 
 C (130). 
 
 Assessor 51.(1) Subject to the provisions of section 52, every 
 
 *?_^'J*' """ assessor, before the comjdetion of his roll, shall leave for 
 sonsof^tlie cvcry pcrsou named thereon, rc.-ident or domiciled, or having 
 valueat j^ place of business within the municipality, and shall trans- 
 propert/i» "^^^ ^'^ P^^* ^° every non-resident who has required his name 
 assessed, to be entered thereon, and has furnished his address to the 
 
SEUVICE OF NOTICE. 
 
 2ft 
 
 ought to 
 amount 
 mod for 
 lest, and 
 ring the 
 . writing 
 a certiti- 
 •poration 
 s, to the 
 rreet list 
 hehl by 
 i appears 
 vn otlier- 
 
 r, or ex- 
 i correct- 
 ssor nuiy 
 personal 
 may omit 
 r occupy, 
 ntitled to 
 pro])erty. 
 
 o the as- 
 liree next 
 gly states 
 od to be 
 it of the 
 
 ace hav- 
 nicipality 
 
 section 2 
 Ontario 
 
 en state- 
 )e $20, 
 y stating 
 5, Sched. 
 
 52, every 
 leave for 
 :)r having 
 all trans- 
 his name 
 i.'^s to the 
 
 dork, a notice according to the form given in Schedule L) to 
 this Act, of the sum at which his real and personal property 
 lias been assessed, and shall enter on the roll o])posite the 
 name of the ])orson. the time of delivering or transmitting 
 such notice, which entry shall be prima facie evidence of such 
 delivery or transmission. .5.') V. c. 48, s. 47 (1); G'O V. c. 4.5, 
 s. CC). 
 
 (2) Nothing in the preceding nub-section contained 
 shall be deemed to reijuire the assessor to give, leave or trans- 
 mit any notice to any person entered on the assessment roll 
 as a farmer's son, either under the jjrovisions of tiiis Act or 
 otherwise, but in any notice given or transmitted to any 
 farmer under the provisions of this section the assessor shall 
 enter and' set forth the name of every person entered on 
 said roll as a son of such farmer. 
 
 (3) Any notice, document <*r ])aper necessary to be given 
 to, or left with, or served upon a farmer s son under any of 
 the ])rovisions of this Act, shall be deem 1 to be so given 
 to, or left with, or served upon such son if the same is given 
 to him personally, or is left with some grown ])erson at the 
 residence of the farmer whose son he is. 5,") V. c. 48, s. 47 
 i^, 4). 
 
 (4) In this section the expression '* Farmers Son "' 
 and the word " Farmer '' shall have the same meaning as in 
 section 80 of " Th'e Municipal Act. " .5.5 V. c. 48, s. 47 (5); 
 .50 V. c. 38, s. 3. 
 
 Assessor 
 not requir- 
 I'd to Kivi'. 
 notice to 
 fiirnterH' 
 Mons. 
 
 Services of 
 noticeH on 
 fanners' 
 
 sons. 
 
 Interpre- 
 t.ation. 
 
 Rev. Stat, 
 c. 223. 
 
 ♦52. In any city in which a by-law has been passed Service of 
 under section 5!) of this Act, notice of assessment shall l)e""t'°«"f ^ 
 served upon jiersons resident or domiciled or having a i)lace jn certain 
 nf business within the municipality, either personally or cities. 
 Iiy leaving such notice in the office or place of business of 
 such i)erson in the municipality; and where such office or 
 place of business is situate in any public building or in any 
 liuilding the a[)artments of which are occujned l)y different 
 ])ersons as places of business, the notice shall be left with 
 the ])erson assessed, or in his absence with some person em- 
 ployed in the ])articular office in which the person named 
 in the notice is engaged, or if there be no such person then 
 by leaving the same in the particular oifice in which the 
 person assessed is employed or engaged. 00 V. c. 4.5, s. 00. 
 
 53 — (1) In the case of a municipality in which there Notice to 
 are supporters of a Roman Catholic separate school therein, ^,^8^^^^^.. 
 or contiguous thereto, there shall be printed in conspicuous sons" ^'^^ 
 
90 
 
 THE ASSK.SSMENT ACT. 
 
 f 
 
 auiwrate 
 McluH)! Hiip 
 jjortHfs. 
 
 Kotiw* to 
 bt) given 
 of chuiigH 
 in iiHstwu- 
 nicnt iiH 
 )iul)lic<ir 
 seiMirate 
 kcIkh)! 
 miplKirter. 
 
 Assessor 
 ti) Ih' 
 
 fjuidcd by 
 index 
 booli. 
 
 Kev. Stat. 
 c, 2!t4. 
 
 characters, or written across or ou the* assessor's notice to 
 every ratejmyer provided for by section 51 of this Act, 
 aiul set forth in Schcflulc 1) hereto, in addition to tiie proper 
 entry lieretofore reqnired to he niadc in the colnnm re- 
 spectiiifi the school tax, the following,' words: " Yon are 
 assessed as a separate school sn|tporter,'' or " Von are assessed 
 as u pul)lie scliool supporter," as the case may l)e; or these 
 words may i)e added to tiu^ notice to tlie ratepayer set forth 
 in the said Schedule. 53 V. c. Tl, s. 2; 55 V. c. 4S, s. -ita. 
 
 (2) ^Vhere a ratepayer who was in the next i)recedin<^ 
 year assessed as a pul)lic school supporter, is l)einjj assessed 
 as a separate scliool supporter, or where a ratepayer who was 
 in the next ])rcceding' year assessed as a separate school suj)- 
 ])orter, i- leiiiif assessed as a |)n1)lic school s\ipporter, it shall 
 l)e the duty of the assessor to jiive, in addition to all other 
 notices a written or in-inted notice to such ratepayer that 
 such chan,iie is being made. 5(1 V. c. 38, s- 4. 
 
 ♦54. Wlici'e the index hook recpiired by the section IS of 
 "The Se))arate Schools Act" is prepared, the assessor shall 
 be guided thereby iu ascertaining wlio have given the notices 
 which are by law necessary, in order to entitle sup|)orters of 
 l^oman Catholic se|)arate schools to exemption from the ])nb- 
 lic school tax. 53 Y. c. Tl, s. 3; ,55 Y. c. 48, s. 4 7/^ 
 
 II?' 
 I 
 
 When 5*5. Subject to the provisions of sections 58, 59, r>l, 
 
 .•isses.snient pycry asscssor shall begin to make Ids roll in each year not 
 completed, later than the 15th day of I'ebruary. and shall complete the 
 same on or before the 3<>th day of April, and shall attach 
 thereto his atlidavit or solemn atlirmation made before the 
 Clerk, a Justice of the IVace or a Commissicmer in the form 
 in Schedule K to this Act. 55 Y. c. 48, s. 4!), jmrt, c. 4!), s. T^ 
 
 Assess- afi. Siil)ject to the ])rovisions of sections 58, 59, HI, 
 
 ""'1'^ '■"•' every assessor shall, on or before the thirtieth day of April, 
 livemrto deliver to the clerk of the municipality such a.ssessment roll, 
 cleiks of eom])lcted and added np. with the atlidavits attached: and 
 palities, the clerk shall innnediately upon the receipt of the roll, file 
 etc. ' the same in his othce, and the same shall, at all convenient 
 otTice hours, be open to the ins])ection of all the household- 
 ers, tenants, freeholders and income voters, resident, owning 
 or in ])ossession of jn'operty, or in receipt of incomes in the 
 mnnici])ality. 55 Y. c. 48, s. 50; c. 49, s. 13. 
 
 As,se8sor ;57. _(i) To prevent the creation of false votes, where 
 
 huiuTries ■> person claims to be assessed, or to be entered or named 
 «oasto in any assessment roll, or claims that another person shonld 
 
ENTUIKS UPON ROLL. 
 
 81 
 
 be assessed, or entered or named in such assessment roll, ns 
 entitled to bo a voter, and the assessor has reason to siispeet 
 that the person so elaimin;,', or for whom the claim is made, 
 lias not a just rij^ht to l)e so assessed, or to be entered or 
 named in the roll as so entitled to be a voter, it shall be the 
 duty of the assessor to make reasonable in(|uiries before 
 assessinjr. enterin;^ or naminjx any sueh person in the assess- 
 ment roll. 
 
 (2) Any |)erson entitled to be assessed or to have his 
 name inserted or entered in the assessment roll of a munici- 
 pality, shall l)e so assessed, or shall have his name so inserted 
 or entered, without any reciuest in that behalf; and a person 
 <'ntitled to have his name so inserted or entered in tiie assess- 
 ment I'oU, or in the list of voters liased tiiereon, or to he a 
 voter in tiie municii)ality, 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 appcid to a Court or a 
 Jiulne ill that hehalf as such other person would or can have 
 jicrsonally, unless such other person actually dissents there- 
 from. 
 
 (3) Any person who wilfully and improperly inserts or 
 jirocures or causes the insertion of the name of a person in 
 the assessment roll, or assesses or procures or causes the as 
 f;essment of a person, at too hi<;h an amount, Mith intent in 
 any such case to give to a |)erson not entitled thereto either 
 the ri<;lit or an a[)parent rijjht to bg a voter, or who wilfully 
 inserts, or procures or causes the insertion of any lictitious 
 name in the assessment roll, or who wilfully and iniprojierly 
 omits, or ])rocnres or causes the omission of the name of a 
 ]ierson from the assessment roll, or assesses or ])rociires or 
 causes the assessment of a ])erson at too low an amount, with 
 intent in aJiy sueh case to deprive any jierson of his riaht 
 to be a voter, shall, upon conviction thereof before a court 
 of competent jurisdiction, be liable to a line not exeeedinjx 
 $200, and to imprisonment until the fine is paid, or to iiii- 
 lu'isonment in the common jail of the county or city, for a 
 jieriod not exceedinii: six months, or to both such line and 
 imprisonment, in the discretion of the Court. 
 
 (4) The Avord ""Voter" in this section shall have the 
 meaning given thereto bv " The Ontario V^oters' Lists Act 
 T)") V. c. 4S, s. 51. 
 
 Special Provisious (npplicahle in Cities, Towns and Vilhu/es). 
 58— (1) In cities, towns and villages, the council, in- 
 stead of being hound by the periods above mentioned for 
 
 prevent 
 ur»'ttti(in of 
 
 fivlhl" VottJH. 
 
 I'tTSOIlH 
 
 t'lititled to 
 
 lie IIHN«8H- 
 
 • •il, etc., to 
 Im entered 
 (111 roil 
 witiioiit 
 leijuetit. 
 
 Penalty 
 foromisinpf 
 inipni|it'r 
 entries on 
 roll. 
 
 "Voter." 
 
 meaning 
 
 ..f. 
 
 Rev. Stat. 
 
 c. 7. 
 
 Time for 
 taking the 
 
'I 
 
 32 
 
 THE AS.SESSMKNT AC'I'. 
 
 ! i 
 
 rollH 111 
 citit'H, (^tc 
 
 asHesHmcnt tukinj,' the assossiiieiit, iiikI l>y tlu' poriodH named for the 
 **"* t"'^^"*' revision oi' the rolls hy the (Jourt ot" Kevisioii, ,iuu[ hy the 
 County .hidj^e, nniy |)nsrt hy-hnvs for rejiulntint; the ahovi- 
 jieriods, as foHows, tiiat is to say: — l""or takinj^ the asscssuient. 
 between the lat day of July and tlie ."{Otli thiy of September^ 
 the rolls being returnal)le in such ease to the city, town or 
 village clerk on tiie first day of Octolter; and in siicii case 
 the time for closing the Court of Jlevision shall be the lotli 
 day of Xovendier, and for final return by the Judge of the 
 County Court the iritli day, of December; and the assessment 
 so made and concluded may be adopted by the council of 
 the following year as the assessment on which the rate of 
 taxation for said following year shall be levied; and in the 
 year following the i)assing of the by-law, the council may 
 adopt the assessment of the ])receding year as the basis of 
 the assessment of that year: Provided, nevertheless, that in 
 cities containing a population of ;}(),()()0 or more, the assess- 
 ment nuiy be nuidv between the 1st day of May and the 3(ith 
 day of September. 55 V. c. 4S, s. 5a"(l); 58 V. e. 47, s. :]; 
 59 V. c. 58, 8. 2. 
 
 (2) Whore there has, from any cause, been delay in so 
 completing the final revision of the said roll beyond the said 
 lUst day of December, the council may notwithstanding adopt 
 the assessment when finally revised, as the assessment on 
 which the rate of taxation for the said following year shall be 
 levied. 
 
 Assess- 
 nient of 
 lucalitieg 
 added to 
 cities and 
 towns. 
 
 Rev. Stat, 
 c. 223. 
 
 (3) Where an addition of any part of the localities ad- 
 jacent to any city or town has been nuide to said city or 
 town, in any year subsequent to the 30th day of September, 
 Tinder the provisions of section 2i of " The Municipal 
 Act," the council of said city or town may pass a by-law 
 in the succeeiling year, adopting the assessment of the 
 said addition as last revised while a part of the adjoining 
 municipality, as the basis of the assessment for said part for 
 that year, although the assessment of the remainder of the 
 city or town has been made, and the rate of taxation has been 
 levied in accordance with the ])receding provisions of this: 
 section; and the levying of a ])ro])ortionate share of the taxa- 
 tion n])on said addition shall not invalidate either the assess- 
 ment of the remainder or the tax levied thereon; and the 
 qualification of municipal voters in said addition shall, for 
 the said succeeding year, be the same as that required in the 
 municipality from which the part has been taken. 55 Y. c. 
 48, s. 52 (2, 3). 
 
TIMK OF ASSESSMENT. 
 
 33 
 
 (4) \n case (ho council dcein it advisuhle to adopt tlio 
 |irovisions of tills scttiou in any }oar I'or which thero has 
 been an utssessment made under the previous seetions of this 
 Aft, tile I'ouncil instead of nuikin>,' a t^eeond assessment in 
 the same year may pass a by-law adoptin;,' the assessment 
 roll previously made and revised in sueh year, and sueii as- 
 sessment roll shall be subjeet to revision in the manner 
 provided by sub-seetion 1 of this section, and shall have tlie 
 same ell'ect as an assessment made under said suh-soetion 1. 
 M) V. c. 4i), 8. 2. 
 
 fill — (l)Tlie eoiineil of any city having a population of 
 1()(»,(l(tO inliabitants or mttre, instead of proeeediiijr in the 
 manner set forth in section oS of this Act, may by by-law, 
 from time to time, provide for taking the assessment at any 
 time prior to the ;?()th day of Septend)er, and may fix prior 
 and separate dates for the return of the roll of each ward, or 
 each sub-division of a ward, as defined in the hy-law. 
 
 Ci) Any such by-law shall also provide for liolding a 
 Court of I{evision for hearing ap[)eals from the assessments 
 in each ward or sub-division, in the manner ])rovided by 
 this Act, upon the return of the assessment roll for such ward 
 or sub-division. 
 
 (.'5) The County Judge may sit from time to time 
 tlirnughout the year, for the purpose of hearing appeals from 
 the Court of Revision upon the determination of appeals 
 made to the Court with resjject to each roll, and the time for 
 appeal to the Court of Revision shall be within five days 
 after the return of the roll for each ward or sub-division 
 ot a ward, and the time for appealing from the Court of 
 h'evision to the County Judge shall l)e within three days 
 after the decision of the Court of Revision is given. 
 
 (4) The Judge shall arrange to hear all such apjieals 
 from time to time throughout the year, within ten days after 
 the sitting of the Court of Revision for each ward or sub- 
 division of a ward, and shall complete his revision of the 
 last of such rolls for the city by the -iOth day of October, 
 in each year. 
 
 Council 
 |)iiMHin){ 
 liy-Iiiw for 
 takiiiK UN- 
 
 Iti'twei'ii 
 iNt .Inly 
 and lnt()c- 
 tolKT, iniiy 
 net for that 
 year on an- 
 sfHHUient 
 alre.ady 
 niadf. 
 
 Taking 
 as'csMnient 
 liy wan In 
 or Kiib- 
 (livisionji 
 in citit'rt of 
 l(l(l,(MK)or 
 
 OVI-T. 
 
 Hylaw to 
 
 fix time for 
 hearing' 
 a|i|i«-als to 
 Court of 
 KeviKiou. 
 
 ApiM^ali to 
 
 County 
 
 Jiulffe. 
 
 When re- 
 vision liy 
 .Judge to 
 take i)laco 
 and be 
 completed. 
 
 (.")) The assessment so made and completed may be Adoption 
 adopted by the council of the following year as the assess- "f *'*''*j.'*'^- 
 ment on \vliich the rate of taxation for siich following year foUowing 
 shall be fixed, and the taxes for such following year shall iny«'ftr- 
 .'^uch case be levied upon the said assessment. 
 
 A.A.— 3 
 
34 
 
 THE ASSESSMENT ACT. 
 
 ' \ 
 
 
 When toIIh 
 not i!iiui- 
 
 I'Otli Octti- 
 Ikt. 
 
 'i'iiiic for 
 giving 
 notici', etc. 
 
 Applica- 
 tion of H«. 
 71 ftiul To. 
 
 Vaynicnt 
 of taxcM liy 
 iimtal- 
 nicnts. 
 
 IVrci'nt- 
 Hgc on iin- 
 ))aicl tivxoH. 
 
 (fi) Tf from any enuso the fiiiiil rovision of llio rolls for 
 iill tilt' wards or siil)-(li visions in llii' "ily Ims not hcon com- 
 |»l('tec] by the 'v'Otli day of October, tne eonncil may adopt 
 the assessment, wlien finally revised, as tlic asscssmeid upon 
 which the taxes for the followin}f year shall be levied. 
 
 (7) In any city in whicli any by-law has been passed 
 under this section, the ])rovisions of sections 71 and 75 of 
 this Act, so far as the same relat:' to the time for appealing 
 and ^ivin^ noit.ice thereof, shid! not apply, but the Ch'rk 
 shall g'wv notice to every person a|)pealin^', or whose assess- 
 ment, or non-assessment is appealed against, at least live days 
 before the silting o( the Court of Revision, such notice to 
 l)e served upon such person, or left at his residence or place 
 of business, or upon the prenuses conceminj; whi''h such 
 appeal arises, or addressed to such person Ihrouoh the posl- 
 oiliee. but no advertisement of the eourt shall be neccssa'v; 
 and in cas«' of appeals to the County .luilu'e, live days' luttice 
 of the day ii.\ed by the County .lu(l«fe for hearin<^ such ap- 
 peals shall be served in tlu uianner provided in the I'ase of 
 a|ij)eals to the Court of Revision. 
 
 (8) The provisions of the said sections 71 and 7."), so far 
 as the same are not incon^i-tent with the provisions of this 
 section, shall aiijily to appeals made lieieunder. 5!) V. c. 
 58, s. 2: CO V. c. 15, s. 5!). 
 
 OO — (1) In cities, towns, townships, or villa«j;es the 
 council .nay, by by-law, re(|uire the payment of taxes and 
 of all local improvement assessments, iiU'ludiu<j; sewer lenls 
 and rates, to be made into the ollice of the treasurer or col- 
 UM'tor by any day or days to be named therein, in bulk (u- 
 by instalments, and may by any such by-law, allow a discount 
 for the promi)t payment of such taxes, assessments, rents or 
 rates, or of any instalments thereof, on or before the day 
 or days on which the sanu' are made jtayable. 
 
 (2) 'Phe council may by by-law impose an additional 
 ])ercenta}ie charffc not exceedin^jf live per cent, on every lax 
 or a.ssessment, rent or rate, or instalment thereof, whether 
 the same be payable in bulk or instalments, which shall not 
 be ])aid on the day appointed for the payment thereof, and 
 in towns, villages, or townships, where no day has been ap- 
 ])ointod for payment, the eonncil nniy l)y by-law impose such 
 ]iercentaffe on those which have not been jmid on or before 
 the 1 1th day of December in each year, tliere having been 
 fourteen days' ])revions demand or notice, as hereinafter pro- 
 vided; and sneh additional percentage shall he added to such 
 
OVKKDUE TAXIOS. 
 
 35 
 
 iiiipiiid lux or asscssiucnt, rent or rate, or iiistalnu'iit Ihcrcof, 
 niid shall l)t' collt'cli'd liy tlic i-olU'otor or otlu'rwisf. as if Iho 
 wiiiK' had orij^iiially ln'cii imposi'd and I'oniicd |>art id" sucii 
 unpaid lax or assi'ssnu'iil, rent or rati', or iiistaliiu'iil tlu'rooi". 
 
 (;{) Till' Dotiii' or di'niaiid nu'ntioiu'd in si'ition i;5l of 
 this Act may hi' fiivon or niadi' hy tin* colliTtor at any time 
 after the reeeipt of the eolleelor's roll, ami may he aeted upon 
 at any time after the expiration of fourteen days from the 
 
 ^ivm 
 
 ir I 
 
 )f sueii notiee or makin<r of sueh demand, or after 
 
 the day appointed for paymenf l)y any l)y-la\\' passed un<ler 
 this section, whieiiever last happens- 
 
 81 
 
 under suh- Addition- 
 iil percent- 
 U>,'e 111 lie 
 
 ujie eharjie on every tax or assessment, rent or rate, or instal- milled to 
 
 overdue 
 tuxes on 
 
 (I) The eouneil may. hy any Ity-law passed 
 I'lion 'i of this seetiou, impose tiie said additional pereent- 
 
 nienl thereof, whether the same he payahle in hulk or instal- 
 ments, imposed on the lands of non-residents whose names ,„in-reHi- 
 liave not heen set down on the assessor's roll, whieh shall •'''»'••"'"''*• 
 not. he paid on or hefore the lirst day of N'ovend)er in eaeh 
 year, and sueh additional pereentaj^e shall he added to sueli 
 un|taid tax or assessment, reid or rate, or instahnent thereof, 
 ill the reliini reipiired to he made iinder section \'-\'i of this 
 All. and if such return is made hefore the lirst day of Novein- 
 her, and the tax or assessment, rent or rate, or instalment 
 thereof is afterwards paid on or hefore that day such addi- 
 tional perceiitafic shall not he chariijeahle. 5') \ . c. IS, s. 53. 
 
 Ol — (1) Count V councils may pass hy-laws for taking 
 the assessment in towns, townships and villages, hetwcon 
 the 1st day of Kehruary and the 1st day of duly. 
 
 C-i) if such hy-law extends the time for making and 
 <'ompIeling the assessment rolls heyond the Isl day of May, 
 then the liire for closing the Court of Revision shall he six 
 weeks from Is.e day to which such time is extended, and the 
 ti.;',^ fiii ' n:i; !.••• v; ii, case of an ajipcal, shall he twelve 
 
 Oontity 
 cciiini'ilH 
 niiiv refTU- 
 liit(> time 
 for taking 
 assesM- 
 ment. 
 
 weeks f 
 
 !l-iV 
 
 55 y. c. IH, s. 51. 
 
 COl'KT Ol' KKVISION. 
 
 OSS-— (1) In every city the Court of Revision shall eon- OourtH of 
 sist of three nieinhers, one of whom shall he appointed hy .'*'y'1'"" 
 
 II '^ Ilk IM tlOM 
 
 the city council, and one hy the Mayor, and the third shall Mow coii- 
 he the Olhcial Arhitrator ai)pointed for the city under " The J|''""'^*- 
 Municipal Arhitrations Act," and in the case of cities where 0/227'. ^"^^ 
 

 
 !i i 
 
 Remuner- 
 ation of 
 nienibei's. 
 
 Certain 
 perHoiiK 
 disquali- 
 fied. 
 
 Appoint- 
 ment of 
 members. 
 
 86 THE ASSESSMENT ACT. 
 
 there is no Official Arbitrator, the sheritT of the toiinty Avail 
 be tlie third member. 
 
 (2) In cities havinj? a ])()puUition of 100,000 or more 
 each member of such Court of Revision shall be paid at the 
 rate of not more than $500 per annum for his services, and 
 in cities having a ])opulation of 30,000 or more but less than 
 100,000, each member of such court shall be paid at the rate 
 of not r.iore than $300 per annum, and in other cities each 
 member shall be ])aid such sum per annum as the council 
 may by by-law or resolution provide. 
 
 (3) No mend)er of the city council, and no officer or 
 employee of the city corporation shall be a member of the 
 Court of Kevision. 
 
 (4) The a])])ointed members of such Court of Revision 
 shall hold otKce until their successors are appointed, but the 
 nuiyor or council may each or either of them, after the 
 organization of a new council and before the 1st day of 
 ^larch in any year, appoint a meiid)er of such Court of Revi- 
 sion in place of any member appointed by the mayor or 
 council in a preceding year- 
 
 (*)) Two members of any Court of Revision under this 
 section shall form a quorum, and upon tiie death or resigna- 
 tion of any member of any such court, a successor shall im- 
 mediately thereafter be a))i)ninted by tiie authority which 
 api)ointed the member so dying or resigning. In case of a 
 vacancy in the office of Sheriff, or if the Sheriff is unahle to 
 act from any cause in cities where there is no Official Arbi- 
 trator, the Registrar of Deeds for the county or registry 
 division of the county whose office is in such city, shall act 
 as tlie third member of the court dui'ing such vacancy or 
 inability of the Sheriff to act. (50 V. c. 45, s. 09. 
 
 Tn Other Municipalities. 
 
 Where «3_(i) jn muni('ii)alities other than cities, if the 
 
 consists of council of the municipality consists of not more than five 
 five mem- members, such five members shall be the (^ourt of Revision 
 bersonly. ^^^ ^^^^ municipality. 55 V. c. 48, s. 55; fiO Y. c. 45, s. 67. 
 
 Where ot (3) If the council consists of more than five members 
 
 niore tian ^^■^^\■^^ council shall appoint five of its niend)ers to be the Court 
 
 of Revision. 55 V. c. 48, s. 5fi; 60 V. c. 45, s. 67. 
 
 Oath of ©4. Every nuMuber of the Court of Revision before en- 
 
 members f^ij-ing upon his duties, shall take and subscribe, before the 
 
 Quorum. 
 
 Filling 
 vacancies. 
 
 El 
 
 ! 
 
 h 
 
COURT OF REVISION. 
 
 37 
 
 clerk of the mtmicipality, tho foUowintj oath (or affirmation Vf^f\""*°' 
 in eases where, ])y law, aHirniation is allowed). 
 
 "I , do solemnly swear {or aftirin) that I will, to tlie best of 
 
 my judgment and ability, and without foar, favour or partiality, hon- 
 estly decide the appeals to the (3oiirt of Revision, which may be brouf^ht 
 before me for trial as a member of said Court." 55 V. c. 48, s. 57. 
 
 65. Three members of the Court of llevision shall be atiuomm. 
 quorum; and a majority of a quorum may decide all ques- 
 tions before the Court. JUit n(^ member of the Court shall 
 act as a member thereof when an a])peal is l)ein,<j heard re- 
 specting any property in which he is directly or indirectly 
 interested. ":).") V. c.'-tS. s. r)S; c. 49, s. 14. 
 
 6C The c-lerk of the munici])ality shall be the clerk of 
 the Court, and shall record tlie proceedings thereof. 55 V. 
 c. 48, s. 5!). 
 
 07. The Court may meet and adjourn, from time to 
 time, at i)leasure, or may ])l' summoned to meet at any time 
 Ijy the head of the muncipality; l)ut the first sitting of the 
 Court of Jievision sliall not he held until after the exj)iration 
 of at least ten days from the expiration of the time within 
 which notice of appeals may be given to the clerk of the 
 municipahty. 55 V. e. 48, s. (iO. 
 
 6S. At the times or time appointed, the Court shall 
 meet and try all complaints in regard to j)ersons wrongfully 
 placed upon or omitted from the roll, or assessed at too higli 
 or too low a sum. 55 V. c. 48, s. til. 
 
 Who tv 
 clerk. 
 
 he 
 
 Meetings 
 of Court. 
 
 Court to 
 try all 
 ccjin- 
 plauits, 
 etc. 
 
 OO. The Court, or some member thereof, may ad minis- May ad- 
 minister 
 
 oathd, etc. 
 
 ter an oath to any party or witness, before his evidence js '"'""''*•■ 
 
 taken, and may issue a summons to any witness to attend 
 such Court. 55 V. c. 48, s. (52. 
 
 TO. If a person summoned to attend the Court of J?o-9'""'^'- 
 vision or before a County Judge under the provisions of this f|\",fj,g"f'"' 
 Act as a witness, fails, without good and sufficient reason, witneHsen 
 to attend, having first been te'idered compensation for his?,*^""'''^"'^ 
 
 ~ 1 rveviKion, 
 
 time at the rate of 75 cents ])er day and his pi-oper travelling 
 expenses if he resides more than three miles from the })lace 
 of trial, or if having attended, or being )iresent in Court, he 
 refuses to be sworn if required to give evidence, he shall 
 incur a i)enalty of not more than $25, to be recoverable with 
 costs by and to the use of any person suing for the same 
 either l)y suit in a Division Court or in any way in which 
 penalties incurred under any by-law of the municii)ality may 
 be recovered. 57 V. c. 51, s. 2. 
 

 ;ii 
 
 1! ^it 
 
 I !h 
 
 m 
 
 ,1' 
 ■'III 11 
 
 i 
 
 III I 
 
 38 
 
 THE ASSESSMENT ACT. 
 
 Proceedings for the Trial of Complaints. 
 
 Notice of 71 — (1) xVny person coniplainii'g of an error or omis- 
 
 complaiiit gjon in regard to himself, as having be^^n wrongfully inseited 
 aggrioved. ill Of Omitted from the roll, or as having been undercharged 
 or overcharged by the assessor in the roll, may personally, 
 or by his agent give notice in writing to the clerk of the 
 municipality (or assessment commissioner, if any there be), 
 that he considers himself aggrieved for any or all of the 
 causes aforesaid, and shall give a name and address where 
 notices can be served by the clerk as hereinafter provided. 
 .55 V. e. 48, s. 04 (1); 50 V. c. 38, s. 5. 
 
 Time 
 within 
 
 (2) The notice shall be given to the clerk (or asse^*sment 
 which no- Commissioner, if any there be), within fourteen days after 
 ticesof ap- the day upon which the roll is required by law to be, returned, 
 peal to the Qj, ^yithin fourteen days after the return of the roll, in case 
 to be the same is not returned within the time fixed for that pur- 
 given, pose. 
 
 Whenelen- (3) If a municipal elector thinks that any ])erson ha^? 
 
 any ri^rson ^^^^^^ assessed too low or too high, or has been wrongfully in- 
 assessed at serted in or omitted from the roll, he may, within the time 
 tirh'^V"^ limited by the ])receding sub-section, give notice in writing 
 rate. to the clerk of the municipality (or assessment commissioner, 
 
 if any there be), and the clerk sliall give notice to such per- 
 son and to the assessor, of the time when the matter will be. 
 tried by the Court of Revision; and the matter shall be de- 
 cided in the same manner as conn)laints by a person assessed. 
 
 Clerk to (4) The clerk of the Court shall ])ost up in some con- 
 
 b ^^^xlstinK ^'<^"'^'iit and public place within the municipality or ward» 
 up list. a list of all complainants oai their own behalf, against the 
 assessor's return, and of all complainants on account of tho 
 assessment of other persons, stating the names of each, with 
 a concise description of the matter complained against, to- 
 gether with an announcement of the time when the Court 
 will be held to hear the complaints; and no alteration ?hall 
 be made in the roll unless under a complaint formally made 
 according to the above provisions. 
 
 Order of (5) The clcrk of the Court shall enter the appeals on 
 
 hearing the list in the order in which they are received by him, and 
 appeas. ^^^ Court shall ])roceed with the appeals in the order, as 
 Postpone- nearly as may be, in which they are so entered, but may 
 ment. grant an adjournment or postponement of any appeal. 
 
 
 I 
 
 I 
 
 i 
 
APrEALS. 39 
 
 (6) Such list may be in the following form: Fonu of 
 
 Appeals to be heard at the Court of Revibion, to be l-eld at appeals, 
 
 on the day of , 18 . 
 
 Api)tllant. Respecting whom. Matter complained of. 
 
 J II Self Overcharged on land. 
 
 CD K, F Name omitted. 
 
 O. H J. K Not bona fide owner 
 
 or occupant. 
 
 L. M iV. O Personal property un- 
 
 tfec. Ac. derchar-^ed. 
 
 (T) The dork shall also advertise in some newspaper Clerk to 
 ])ul)lishe(l in the municipality, or if there be no such paper, *fjj^"^^^f 
 then in some newspaper published in the nearest munici- Court^** '^ 
 ]»ality in whicli one is pul)lished, the time at which the Court 
 will hold its first sitting for the year, and the advertisement 
 sluill he published at least ten days before the time of such 
 llrst sittings. 
 
 (8) The clerk shall also cause to be left at the residence to leave a 
 of each assessor, a list of all the complaints respecting his ^'^''^'^^jg^yj!* 
 roll. 
 
 (!>) The clerk shall ])repare a notice in the form follow- anfl pre- 
 ing for each ]>erson with respect to whom a complaint has [|^'p^""^^Jj''® 
 been made : — ci>nii)liun- 
 
 Take notice, that you are required to attend the Court of Revision at 
 
 on the day of in the matter of the Form, 
 
 followinf? appeal : 
 
 "Appellant, G.H. 
 
 " Subject— That you are not a Imtui fide owner or occupant, (or as the 
 case mail be). 
 
 "(Signed) AM'., 
 
 " To J.K. Clerk." 
 
 (1(1) If the person resides or has a place of business in Service to 
 the local municipalitv, the clerk shall cause the notice to be j*"*'' '*''*'" 
 
 ,,.,,., ' • 1 1 .• 1 • dence. 
 
 left at the jierson s residence or place ot business. 
 
 (11) If the persou is not known, then the notice shall How ab- 
 be left with some grown ))erson on the assessed premises, if sentee» 
 there is any such jjcrson there resident; or if the person is 
 
 not resident in the municipality, then the notice shall be ad- 
 dressed to such person through the post office. 
 
 (12) Every notice hereby required, whether by publica- When 
 tion. advertisement, letter or otherwise, shall be completed "o^'^e to 
 at least six days before the sitting of the Court. pLtwl! 
 
 (13) Where necessary, the clerk of the municipality Clerk may 
 may, at the cost of the municipality, call to his aid such '^^i^^^^*^ 
 assistance as may bo required to effect the services which he 
 
I 
 
 i ;!:! 
 
 40 
 
 in making 
 services. 
 
 Ptiwer to 
 adjourn. 
 
 Proceed- 
 ings when 
 person 
 assessed 
 conijilains 
 of over- 
 charge on 
 personal 
 property, 
 etc. 
 
 Effect of 
 declara- 
 tion. 
 
 Proceed- 
 ings in 
 other 
 
 Oaths of 
 certain 
 j)artie8 not 
 necessary. 
 
 When to 
 proceed e.r 
 parte. 
 
 THE ASSESSMENT ACT. 
 
 is required by law to make, and in the event of liis failiiro 
 to eH'ect sueh .'^erviees in time for the first sitting; of the 
 Court, the Court, in its discretion, may appoint an adjourned 
 sitting, for the purpose of hearing the ap])eals for wliich the 
 services were not effected in time for the first (h\y, and the 
 proper services shall he made for such adjourned day. 
 
 (14) If the person assessed complains of an overcharge 
 on his jiersonal ])ro])erty or taxal)le income, he or his agent 
 may a])pear before the ('ourt, and make a declaration, in case 
 the coin))lainant appears in person, in the form of Schedule 
 v., Vt. or IT. to this Act, according to the fact; and if the 
 complainant a))])ears by agent, such agent may make the 
 declaration in the form of Schedule 1., or K.. as the case 
 may be; and no abatement shall be made from the amount 
 of income on account of del)ts due, nor from the value of 
 Jiersonal ]iro]ierty, other than income in respect of debts, 
 except debts due for or on account of such personal property; 
 and the Court shall tlicreu])on enter the person assessed at 
 such an amount of personal pro])erty or taxable income a,s is 
 sjiecified in such declaration, unless the Court is dissatisfied 
 with the declaration, in which case the person making the 
 declaration, and any witnesses whom it may ])e desirable to 
 examine, may be examined on oath by the Court, respecting 
 the correctness of such declaration; and the Court shall 
 confirm, alter or amend the roll as the evidence seems to 
 warrant. 
 
 (15) In other cases, the Court, after hearing the com- 
 ])lainant, and the assessor or assessors, and any witness ad- 
 duced, and if deemed desirable, the person complained against, 
 shall determine the matter, and confirm or amend the roll 
 accordingly. And the Court may, in determining the value 
 at which any land shall be assessed, have reference to the 
 value at which similar land in the vicinity is assessed. And 
 in all cases which come before the Court it may increase the 
 assessment or change it by assessing the right person, the 
 clerk giving the latter or his agent four days" notice of such 
 assessment, within Avhich time he must appeal to the Court 
 if he objects thereto. 
 
 (16) It shall not be necessary to hear upon oath the coni- 
 plaiant or assessor, or the ])erson complained against, except 
 where the Court deems it necessary or i)roper, or where the 
 evidence of the person is tendered on his own behalf or re- 
 quired by the opposite party. 
 
 (17) If either party fails to appear, either in person or 
 by an agent, the Court may proceed ex parte. 
 
COUKT OK ItKVISlON. 
 
 41 
 
 UusinesH 
 to l)e fin- 
 ished l)y 
 .Inly 1st. 
 
 Rev. .Stat. 
 e. 22r>. 
 
 Procedure 
 
 (ipon 
 
 appeals. 
 
 (18) Wlicro it ap|)oars that there are jmlpahle errors Kxtension 
 wliieli need eorreetioii, the Court may extend the time l'"f ;.'f,,||.""' f'"" 
 niakint; c-ojnphiints ten days further, and may tlien meet and i)iaintK. 
 determine the additional matter complained of. and tlie asses- 
 sor may, for such ])urpose, he the complainant. 
 
 (1!>) Subject to the jirovisions of sections 58, 50 and (il, 
 and to tile ])rovisions of " Tlie Act respecting tlie Kstablisli- 
 ment of ^Iunici])al Institutions in Territorial Districts," and 
 to the ])rovisions of any special Act afCecting any ])articular 
 municipality, all the duties of the Court of JU'vision which 
 relate to the matters aforesaid shall be completed, and the 
 rolls finally revised by the Court, before the 1st day of July 
 in every year. 
 
 (20) In case any person appeals against his assessment 
 upon any ground, the Court of Revision, or the Judge of the 
 County Court, as the case may be, may re-o])en the whole 
 tpiestion of the assessment, so that omissions from or errors 
 in the as.-icssnient may be corrected, and the accurate amount 
 for wliicli the assessment should be made be placed on the 
 as.sessment roll by tiie Court or Judge before handing the 
 same over to the clerk of the municipality. 55 V, c. 48, s. 
 (U (2-20); c. 4i), s. 15. 
 
 72. The roll, as finally passed by the Court, and certified Roll to be 
 bv the clerk as i)assed. shall, except in so far as the same may '"'"•'."S' 
 bo further amended on appeal to tlie Judge ol the (Ouuty standing 
 Court, be valid, and bind all parties concerned, notwith- *'"'.'"''' '". '* 
 
 , T 1 1' i. -ii. 1 • -il 11 oriniiotice 
 
 standing any delect or error committed m or witli regard toj^entto 
 such roll, ov any defect, error or misstatement in the notice persons 
 required by section 51 of this Act, or the omission to deliver"''"*'^ 
 or transmit such notice. 55 Y. e. 48, s. 65. 
 
 73. A copy of any assessment roll, or portion of any Copy of 
 assessment roll, written or printed, without anv erasure or "■^■''j's*""''"^^ 
 
 ' ' . r(»ll duly 
 
 interlineation, and under the seal of the corporation, and certified to 
 certified to be a true copy by the clerk of the municipality, '?«' f'^'- 
 bliall lie received as ])rinia facie evidence in any court of jus- '^*'"'^'*' 
 tice without ])roof of the seal or signature, or the production 
 of the original assessment roll of which such certified copy 
 purports to be a copy, or a part thereof. 55 V. c. 48, s. G6. 
 
 74. — (1) The Court shall also, before or after the 1st day Further 
 of July, and with or without notice, receive and decide u])on rowers 
 the petition from any person assessed for a tenement which has Court of 
 remained vacant during more than three months in the year Revision 
 for which the assessment has been made, or from any person "^ '*""' ' 
 
i 
 
 i 1 
 
 ,fii 
 
 ill 
 
 i 'I 
 :'t ll! 
 
 I I 
 
 42 
 
 ting or 
 
 reducing 
 
 taxes. 
 
 Collection 
 of arrt'ar.s 
 after Mih- 
 division of 
 land 
 charged. 
 
 THE ASSESSMENT ACT. 
 
 who declares himself, from .sickness or extreme ])o\ aii- 
 
 ahle to ])ay the taxes, or who, by reason of any gn^oo and 
 manifest error in the roll as finally pa.ssed by the Court, has 
 been overcharged more than twenty-five per cent, on the s-iim 
 he onglit to Ije charged; and the Court may, subject to the 
 l)rovisions of any by-law in thi.s behalf, remit or reduce \\v} 
 taxes due by any such jterson, or reject the petition; and the 
 council of any local municipality may, from time to time, 
 make such by-laws, and repeal or amend the same. 55 V. c. 
 48, s. G7. 
 
 (2) Wherever it is shown to the satisfaction of the Court 
 that taxes have become due and owing upon a parcel of land 
 assessed in one block, but which block has subsequently l)eeii 
 subdivided and a plan of survey tiiereof registered and .sdes 
 made thereunder, and where it appears tliat such taxes, or 
 any ])ortion thereof, have remained unpaid ii])on such land 
 and are a charge upon the whole thereof, the said Court, upon 
 the application of or on behalf of any |»erson claiming to l)e 
 the owner of one or nu)re lots in such survey, may, after due 
 notice of the application to all owners, direct the apportion- 
 ment of such taxes in arrear over and upon said lots 
 according ami in ])roportion to their relative values at 
 the time of the assessment, regard being had to all special 
 circumstances attending such a])plicati()n and upon i)aymeut 
 of such amounts as nuiy be apportioned upon any sucli lot 
 the same shall bo apjdied in full satisfaction of the raxes 
 thereon, or the Court may make such other dir',H'ii.)u in 
 reference thereto as the particular circumstances of ii\e case 
 may require. The provision herein contained shall be retro- 
 active in its operation, hut shall not ai)ply to any lands which 
 liave heen advertised for sale for taxes, 
 
 (3) An a])i)eal nuiy he had by the municipality or by ;')iy 
 owner or owners to the Judge of the County Court against 
 the decision or ap})ortionment of the Court of ilevision. 
 
 (4) Forthwith after such a])portionment has Ijeen made, 
 the clerk of the municipality shall notify the treasurer thereof 
 in the ca*<e of cities and separated towns, and the county 
 treasurer in other cases, of such apportionment, and shall 
 transmit therewith a copy of the same as finally settled by 
 the Court; and upon receipt thereof, such treasurer ihiul 
 enter the same in his books and thereafter each lot or other 
 subdivision of the land affected shall be liable only for the 
 amount of taxes apportioned thereto, and shall be liable for 
 sale for non-payment of the tax so a})portioned or charged 
 against it as if each such lot or subdivision had been origin- 
 ally assessed therefor. 57 V. c. 51, s. 3. 
 
APPEALS. 
 
 43 
 
 AIM'EALS FROM THK COURT OF RF.VISION. 
 
 7a — (1) An appeal to tlio County .Tudjro sliall lie, not 
 only ai,fainst a (k'cision of the Court of Uevision on an appeal 
 to said Court, but also aj^ainst the omission, neglect or re- 
 fusal of said Court to hear or deeide an appeal. 
 
 Ci) Suhjeet to the ])rovisions of sections .IS, ."ill, (!1, and 
 to tiie provisions of "The Act res])ectinjf the Kstahlishnient 
 of Muniei|)al Institutions in Territorial Districts," and to 
 the provisions of any special Act ail'ectiug any particular 
 nnmicipaiity, the person appealing shall, in person or hy his 
 solicitor or agent, serve u])on the clerk of the municipality 
 (or assessment commissioner, if any there he), within live 
 days after the date herein limited for the closing of the Court 
 of Revision, a written notice of his intention to apjieal to the 
 County Judge. 
 
 (3) The clerk shall, immediately after the time limited 
 for filing said ajtpcals, forward a list of the sanie to the dudge, 
 who shall then notify the clerk of the day he appoints for the 
 hearing thereof, and shall, if in his opinion the appeals or any 
 of them, appear to involve the calling or exanuuation of wit- 
 nesses, fix the place for holding such Court within the muni- 
 cipality from the Court of L'evision of which such appeal is 
 made, or at the jjlace nearest thereto where the sittings (d' 
 the Division Court within his jurisdiction are held. 
 
 (4) The clerk shall thereupon give notice to all the per- 
 sons ap])ealed against in the same manner as is provided for 
 giving notice on a complaint under section 71 of this Act; 
 hut in the event of failure hy the clerk to have the required 
 service of the notices in any appeal made, or to have the 
 same made in ])roper time, the Judge may direct service to 
 be made for some subsecjuent day upon which he may sit. 
 
 (")) The clerk of the municipality shall cause a conspic- 
 iious notice to be ])osted up in his office, or the ])lace where 
 the council of the municipality hold their sittings, con- 
 taining the names of all the appellants and j)ersons appeaiod 
 against, with a brief statement of the ground or cause of ap- 
 peal, together with the date at which a Court will be held to 
 hear appeals. 
 
 (0) The clerk of the ninnicipality shall be the clerk of 
 such Court. 
 
 A|)|)enl 
 fnmi Court 
 of Re- 
 \ uon. 
 
 HiTviue of 
 notice of 
 tt|)|)e)il. 
 
 Hi'v. Stat, 
 u. 22."). 
 
 Day for 
 lii'uring. 
 
 Places for 
 
 lieat'ing 
 
 apiH'nls 
 
 froin 
 
 (jourtH of 
 
 Revision. 
 
 Clerk to 
 
 notify 
 
 parties. 
 
 List of ap- 
 pellants, 
 "tc, to be 
 posted uj> 
 i)y clerk. 
 
 Clerk of 
 Court. 
 
 (7) At the Court so holden, the Judge shall hear the Hearing 
 Appeals and may adjourn the hearing from time to time, and*"*^ 
 

 44 
 
 THE ASSESSMENI' ACT. 
 
 ndjoiirn- defer .judLMiient tliereon nt his iileasure, l)ut so thai (siihieet 
 In the provisions ol" sections ."iS, a!* iind 01, and to tlie provi- 
 sions oi" the "Act respecting,' the Kstahlishinent of Mimici|)al 
 Institutions in Territorial Districts,"' and to the i)rovisions 
 
 ^•w-'^'^"'' "' ""-^ f^pecial Act all'ectiiijf any particular imiiiici|)alit\') all 
 ■'' the ai)poals ninv he determined hofore the 1st day of Aiif,nist. 
 :^n V. c. 48, s. 08. 
 
 Siiy)iHHna«." (8) A suhjxrna to compel tlie attendance of any witness 
 
 required l)efore the County .Fudire upon any appeal under 
 this Act may he issued hy the clerk of tlie ("ounty Court of 
 the county in Avhich is situated the municipality whose assess- 
 ment roll is in ([iieslion, which said sul)|)<i'nii shall he tested 
 na arc other siihjxpnas issued out of the County Court of the 
 paid county in actions therein and may he intituled as is pro- 
 vided in section T8 of this Act. -57 V. c. 51, s. li. 
 
 iiient r:>ll 
 to l)e pro- 
 duced to 
 the Court, 
 and 
 
 amended, 
 etc. 
 
 Amend- 
 ments liow 
 certified. 
 
 •70. At the Court to he holden hy tlie County Judge, or 
 actinj; Jud<io of the Court, to hear the apjieals hereinhefore 
 provided for, tlie person having charge of the assessment roll 
 ]>assed hy the Court of ]{evision shall ajijiear and jiroduce 
 such roll, and all pa])ers and writings in his custody con- 
 nected with the matter of the appeal, and such roll shall l)e 
 altered and amended according to the decision of the Judge, 
 if then given, who shall write his initials against any part 
 of the said roll in which any mistake, error or omission is 
 corrected or sujiplied; and if the decision is not then given, 
 the clerk of the Court shall, when the same is given, forth- 
 with alter and amend the roll, according to the same, and 
 sliall write his name against every such alteration or correc- 
 tion. 55 V. c. 48, s. 09. 
 
 Power.>tof TT. — (1) In all ])roceedings hefore the Connty Judge or 
 
 tJi'ig'^hrap- f'^^'^r^ 'Tudge of the Court, nnder or for the purposes of this 
 
 peal from Act, sucli Judge shall possess all such powers for com])elling 
 
 Courtof ^]jg attendance of, and for the examination on oath of all 
 
 parties, whether claiming or ohjecting or olijected to, and of 
 
 all other persons whatsoever, and for the production of hooks, 
 
 pa])ers, rolls and documents, and for the enforcement of his 
 
 orders, decisions and judgments, as helong to or might he 
 
 exercised hy him, in the Division Court or in the Conntv 
 
 Court. 55 "v. e. 48, s. 70. 
 
 Apical to (2) The liearing of tlie said appeal hy the County Judge 
 
 Jud"*^ shall, where questions of facts are involved, he in the nature 
 
 of a new trial, and either party may adduce further evidence 
 
1»U')CEDL'UE. 
 
 45 
 
 flivon. 
 
 11(1 tre or 
 
 of lhi« 
 
 i])ollinjjj 
 
 of all 
 
 and of 
 
 hooks, 
 
 of his 
 
 |ijrl\t ho 
 
 ("oiintv 
 
 Judge 
 
 nature 
 
 Ividonce 
 
 in addition to that heard heforo the Court of Revision, suh- wli'iv 
 jeet to any order as to eosts or adjournment, wliiili tiie -ludgo '/.["i'^jJI!" "*^ 
 may consider just. 57 V. e. ."il, s. I. volved. 
 
 7H. All process or other i>ro''eedin<j;s in, ahout or hy^ty'^of 
 way of aii[)eal, may ho entitled a.s lollows : '- 
 
 111 the matter of appeal from the Couit of Revision of tlie 
 , of 
 
 , Appelhiiit, 
 
 ingH. 
 
 and 
 , Respondent, 
 
 and the same need not he otherwise entitled. 5') V. c. iS, 
 s. 71. 
 
 7W. The costs of any i)roeeedin<i: hel'ore tlie Court of C(.Mts toW 
 Revision or heforo the Judge as aforesaid sluUl lie paid hy <>i' "'lY.v^tli" 
 ai)|)ortioned hetween tiie parties in such manner as the Court Judge, and 
 or .ludge tliinks lit, and where eosts aro orderi'd to he paid '"'^^ •'"• 
 hy any party claiming or ol)jecting or ohjected to, or l)y any 
 assessor, clerk of a municipality, or otlier person, payment of 
 the same shall he enforced, when ordered hy the Court of 
 Revision, hy a distress warrant under the hand of the clerk 
 and the corporate seal of tiie miinicipalty, and when ordered 
 hy the Judge, hy execution to he issued as tlie Judge may 
 direct, either from the County Court or the Division Court 
 within the county in which the municipality or assessment 
 district, or some part thereof, is situated, in the sjime manner 
 as upon an ordinary judgment for costs recovered in such 
 Court. .■)') V. c. 48, s. 72. 
 
 SO- The costs chargeahle or to he awarded in any case what 
 may he the costs of witnesses, and of ])rocuring their attend- """'^''^^ 
 ance, and none other: and the same shall he taxed according ^ii,fj.*''*'" 
 to the allowance in the Division Court for such costs; and 
 in cases where execution issues, the costs thereof as in the 
 like Court, and of enforcing the same, may also he collected 
 thereunder. 55 V. c. 48, s. 73. 
 
 51. County Court Judges shall he entitled to receive Expenses 
 from the several municipalities as their expenses for holding '^jf''"""^>' 
 Courts in such municijialities other than the c(ninty town, aM«essment. 
 for the jnirpose of hearing a))peals from the Court of Revi- a;>i>eal«- 
 sion, under the provisions of this Act, the same sums as they 
 
 are allowed for holding Courts for revising voters' lists. 55 V. 
 c. 48, s. 73rt. ' . 
 
 52. The decision and judgment of the Judge or acting Decision of 
 Judge shall he final and conclusive in every case adjudicated, bounty 
 
40 
 
 THE ASSKSSMENT ACT. 
 
 Judt?!' to and the tlork of llie ii>imici|)alitv sliall iimoiid tlio rolls nc- 
 beKiml. eordinjrly. or) \'. c. 4?^, ss. Tl. 
 
 (Joj.yof HJl. When, al'ter the appeal provided hy tliis Act, tlie 
 
 rj!..!'.I,;K.,i awi^i'f'f^iiH'iit roll lias been iinallv revised and corrected, the 
 
 iriVIlKllll t(M| 11 I'l •*!• 111**1' 1 
 
 tocunty clerk ot tile iiiiinicipality shall, within !M» days, traiisnut to 
 clerk. ilio county clerk a certilied copy tlieitM '' under a penalty of 
 
 not less than $IU and not more than -t'vM). o5 \'. c. 18, s. '!'>; 
 
 c. 4!», s. 1(). 
 
 1 1 ' 
 
 i 
 
 I 
 
 A|)|»»'als 
 
 wilt' re 
 
 large 
 
 uinoiiiitHot 
 
 qiu-HtionH 
 
 of Iiiw in- 
 
 volveil. 
 
 Appcdls Wlicrc lAinje Antounlt< Involved. 
 
 H4. — (1) Where there is an appeal from any Court ol" 
 Jk'vision under section T5 of this Act to the Judjro of the 
 County Court of the county in whicli the assessment is made, 
 and 11 i)enson, ])artnersliip or corjioration flesiring to appeal 
 lias heen assessed on one or more jiroperties to an amount 
 a<,'<:regatinfi $2(),()0(), such jierson, partnership i)r corporati(jn 
 sliall, on dcjtositinfj with tlie clerk of the Court of Itevision 
 appealed from the sum of $75 to pay the travelliiiff expenses 
 of the Hoard or Judge to he called in as hereinafter men- 
 tioned, have the right to have the ii|)peal from the said Court 
 of Revision heard by a Hoard consisting of the .hidges of the 
 connties which constitute the County Court District, if the 
 pro])erty assessed be in a county which forms part of a County 
 ('curt District, and if not, then the jierson, partnership or 
 corjioration apjjealing may request, in writing, the said 
 County Conrt Jndge to associate with himself in hearing 
 the said appeal, the -Indge or acting dudge of the County 
 Court of the county whose county town is nearest to the conrt 
 lionso where the said appeal will be heard, and the Judge or 
 acting Judge of the County Court of the county, whoso 
 connty town is the next nearest to the conrt house where the 
 said appeal will be heard; and the said api)eal shall thereuiion 
 be heard by the County Court Judge and the said Judges -o 
 called in as aforesaid, and in such cases the clerk of the nunii- 
 cipality shall forthwith notify by post, prepaid, each of the 
 Judges whose duty it is to attend njion such appeal as afore- 
 said, of all notices of appeal coming within the provisions of 
 this section, which are from time to time served upon him, 
 and the Judge of the County in which the city, town, town- 
 ship or village lies, the decision of whose Court of Revision 
 has been appealed against, shall arrange a day for the hearing 
 of such appeals, and shall notify the clerk thereof, and the 
 clerk shall immediately notify, by post, prepaid, the other 
 Jxtdges and the persons appealing. 55 V. c. 48, s. 76 (1); 
 58 V. c. 47, s. 4; 60 V. c. 45, s. 70 (1). 
 
AI'I'KAI-S IN I'llOVISIONAh Col'NTV. 
 
 47 
 
 (2) Whore im appciil a^Miiist an nsscssint'iit lies from a 
 Court of Hi'visioii to the Sti|)i'ii(liai\v Ma^nstratL' of the dis- 
 trict or j)r()visioiial coiinly in which the [iroperty assessed is 
 fiituate, and a person, partnersiiip or corporation desirinjf to 
 appeal is assessed on one or more |tropertit's in any t<)\vnshi(» 
 or nnion of townships to an amount in the a;.'Lrrep»te exceed- 
 ing' $"i(l,()()(», such person or corporation shall have the riijht 
 to appeal eitlier to (lie said Stipendiary .Ma<;istrate or (on 
 depositin<r with the clerk of the municipality the sum of $50 
 lo defray the Iravellinjf exjienses of the County Court .lud^je 
 liereinafter mentione(l) to the .lud>;e of thv' County Court of 
 the county to which tlie said provisional county or district 
 is attached for judicial purposes; the notice of siU'li appeal 
 the time for hrinj^dng the same on, and the procedure <;euer- 
 JiUy, shall he the same as in the case of an ordinary appeal, 
 from a Court of Hevision to a County Court .ludjic. 5,") V. 
 c. 4H, ». 7(j {2); (10 V. c. 45, s. TO C^)". 
 
 (3) Sections 75 to Sf! inclusive, shall ai)ply to all appeals 
 taken under the ]>"ue(iin^ two suh-sections, and the said 
 Judjie or .ludjies shall have the ])owors and duties which hy 
 the said sections 75 to Sd, are assij^ned to the County Court 
 thul<je therein referred to. 55 V. c. AS, s. 7(1 (;}). 
 
 (4) AVlien three Judges hear the appeal the decision of 
 the majority shall ])revail suhject to appeal to the Court of 
 Appeal". 58 V. c. 47, s. 5; (i() \. c. 45, s. 70 (3). 
 
 (5) The clerk with whom any money is deposited to pay 
 the travelling exjjenses as aforesaid, shall pay out of the 
 moneys so deposited, u])oii requisition hy the .ludires respec- 
 tively, such sums as the said .Fudges certify to him as tlieir 
 respective travelling expenses in connection with the said 
 ai)])eal, and shall rejiay the halance, if any, to the ])erson, 
 partnership or eorj)oration who deposited the same, and each 
 of the said outside Judges shall he entitled to he ])aid a sum 
 not exceeding five dollars per day for his services, and the 
 sum so paid shall he part of the costs of the ai)])eal and shall 
 he payahle hy such party as the majority of the Judges hear- 
 ing the appeal determine. 58 V. c. 47, s. 6. 
 
 Pivyiiieiit 
 
 of travel- 
 ling ex- 
 IK'iiseH of 
 County 
 J udges. 
 
 (6) An appeal shall lie to the Court of Appeal from any 
 judgment or deci ^on of the said Judges or a majority of 
 them; and, siibjecv to any Rule of Court relating to such 
 appeals, the procedure thereon shall be, as far as may he, the 
 same as upon an appeal from a County Court to the High 
 
I 
 
 48 
 
 THK as.se.>-.smi:nt act. 
 
 Court. The ai)poal sliall he hoard hy throt' or iiit)ri' ,Iiiii«;vs 
 of tho ( ourt of Appeal and tlie dt'cision of such .liidgos, or 
 u majority oi thoin, shall 1)0 liiial. (iO V. c IT), s. TO (">). 
 
 HSi. In order to faeilitale uiiiforiiiity of detision with- 
 out the delay or e.\[)ense of appeals, — 
 
 J. A (.'oiiiity dudfie niav, after his judjiiiieiit in the ease 
 
 Ciinnty 
 
 .luilgt'iiiiiy 
 
 state oast' 
 
 foroiiinioii 
 
 of Ci>urt of ... . . 
 
 Appeal. or matter, pie})are a statement of the I'aets in the nature o£ 
 a case on any question of jieneral applieation whieh has arisen 
 under this .Vet, or on any tpiestion whieh has arisen ujion ai» 
 
 a|)pe 
 
 ai of 
 
 a person, jjartnership or eorporation assessed on 
 
 liit'utt'ii- 
 aiit-CJov- 
 tTiKiv may 
 obtain 
 opinion. 
 
 Duty of 
 
 Court. 
 
 one or more |)roperties to an amount ajifire^atinj; $10,000, 
 and may transmit the same to the Lieutenant-rjovernor in 
 Couneil. who thereupoji may state a ease and immediately 
 refer the same to a .lud«ie of the Court of Appeal, ioi" tho 
 opinion of a Judge thereupon; or, 
 
 2. The Lieutenant-CJovernor in Council may, without 
 sueh statement, refer a ease on any sueh (juestion to a dudu,o 
 of the Court of Appeal, for a like opinion. ."iT \. e. 51, .s. 
 5 (1, 2); (iO V. e. IT), s. TO ((>). 
 
 .'?. Immediately upon the receipt of such case it shall he 
 the duty of a Judge of suih Court (to he named hy the Court 
 of Aj)peal or the Chief Justice thereof), to ai)point a time 
 and place for hearing arguments (if any he olVered) upon 
 the jjoints and matter involveii in the case, • i which time and 
 j)lace written notice shall l,e given hy the iJegistrar of tiie 
 Court hy posting up a copy of the notice in the central otVue 
 of the High Court at Osgoode Hall, in Toronto, at least ten 
 clear days helore the time ap|)ointed as aforesaid. 
 
 Argument. ■^- At the lime and place fixed therefor as aforesaitl, or 
 
 at any time to which tie may adjourn the same the .Judge 
 shall hear argument upon the case hy such of the counsel 
 ])resent (if any) as he may deem reasonahle. and shall there- 
 upon consider the case and cert'fy to the liieutenant-(iover- 
 nor in Couneil his opinion thereon; and the opinion shall 
 thereupon l)e forthwith pul)lished in the Onhirin (laiellc, 
 and a copy thereof shall he sent to every Judge of a County 
 (\)urt. 
 
 Security •< The Lieiilenant-( Jovemor in Council may imp()S(^ 
 
 for costs. j^„(.], conditions as may appear reasonahle as to a deimsit of 
 nioney or the execution of a hond to Her Majesty to cover 
 costs of any party or otherwise hefore or upon the transmis- 
 sion of such case to the -ludge. 
 
SIATEI) CASE. 
 
 49 
 
 (i. 'riic stiiti'iiiciil of iUiv siicli ciisc or (lie lu'iiriiiuf or StiUcnu'iit 
 
 ;irjiiiiii('ii 
 
 t or otlicr i)roce'0(liiij;- tlu'it'oii uiulcr this Ait shall "[^[''J^J 
 
 not. t(l llf- 
 
 t (li'hiv tlu' linal revision of thi' asscssiiiiMit roll op ot her f,.c.n-, 
 
 no 
 
 |)ro(i"'(lin^ 
 
 thi'n'oii or the colli'ction of taxi's tluTi'iiiuU'r. ;f\'- tiifn 
 
 'I' 
 
 .lii(l> 
 
 y iiiiiy also (iiivi-t and rctiuiri' notici' o 
 
 I till' 
 
 nroi'ct'il- 
 
 >i' 
 
 li(>iii|( pit' 
 pun 
 
 .1' 
 
 in>>- to 1)0 sorvi'd on any piTson. and that siu'h pi'ison may I 
 
 hoard liv loiinsol or porsonally. and ho may maUo siioh ordor 
 
 in tho [iromisos and as to oosts and iho payment thoroof as 
 
 will, in his opinion, ilo Jnstioo to all parties ooneornod: and 
 
 any sncii ordor may ho onrorood in tho same manner as an 
 
 order of a .l\id,«;(' oi' tho High Conrt under " The -Indioaturo Hoy. Stat. 
 
 Aft," oi' otherwise. Hut any sneh order, deoision or jndjxmiiil ''• '''■ 
 
 shall not alter, vary or invalidate any assessment oi- roUoetor's 
 
 roll Miadi' at or helore tho time when the deoision, judtiinont 
 
 or order is made. 
 
 7. The Jiidiio may at any stage of tho proceedings rolVr H,.f,.| 
 tho ease to the I'nll Court for lioariiiii' and atljudioation. and'V^"" 
 
 (he said Court shall have the authority and perform the \ 
 duties horoinhoforo assigned to or conferred upon a .ludi^c. 
 
 ( 'ourt of 
 
 ppl'ivl. 
 
 y 
 
 >\. 
 
 (;i-:). 
 
 AiM'i;.\is r.v \()\-ui:sii)i:nts. 
 
 liviulH 
 
 Hii. In case any non-ivsidonl, whoso land within the Apni'iils 
 limits of any city, town, village or townshij), has hoen assessed "idi rt- 
 in any I'oviscd and corrected assossniont roll, complains hy J",'",,^.,.,.!;. 
 petition to the proper nninieipal council, at any time heforo<l»'nt 
 the 1st day of May in tho year next following that in wliic 
 tho assessment was made, such c(Uincil, shall, at. its tirst meet- 
 ing, after one woi'k's notice to the appollant, try and decide 
 such complaint: and all decisions of muincipal councils under 
 this .Vet may ho appealed from, tried and decided as provided 
 hy soetion To a:\d the following sections of (his .\cf, and if 
 the laiuls are found to have heen assessed twonty-Civo per 
 (ontum higher than similar land helonging to rosidi'iits. tho 
 (oumil (M' .Indiio shall ordor the taxes rated on such excess 
 
 to lie 
 I 
 
 iriu 
 
 k (.IT 
 
 and 
 
 in all such cases, whore the land h 
 
 IS 
 
 locn suhdivided into park, village oi' town lots, if tho same 
 are owned hv the same iiorson or noi'sons, the statute labour 
 
 IX shal 
 
 1)0 cliai'god onlv upon 
 
 ;re<:ate of the assc 
 
 moni, according to the pi'ovisions of this .\ct: hut no roll 
 shall lie amended, under this section, if tho complaint was 
 tried and decided hefore such I'oll wa< linallv revised and 
 
 competed 
 
 \' 
 
 IS, 
 
 A.V. 
 
n 
 
 1 1 
 
 60 
 
 THE ASSESSMENT ACT. 
 
 I 
 
 Annual 
 examin- 
 ation of 
 assessment 
 rolls by 
 county 
 councils, 
 and for 
 wluit i)ur- 
 pose. 
 
 A])peal as 
 to e(iuali- 
 zation of 
 assess- 
 ments. 
 
 EQUALIZATION OF ASSESSMENTS. 
 
 Ht. Tlie council of every county isliall, yearly, hefore 
 im])osing any county rate, and excejit as ])rovi(le(l by sections 
 58 and 61, not later than the 1st day of July, examine the 
 assessment rolls of the ditferent townships, towns and villages 
 in the county, for the preceding financial year, for the ])ur- 
 pose of ascertaining whether the valuations made hy the 
 assessors in each township, town or village hear a just rela- 
 tion one to another, and may, for the imrpose of county rates, 
 increase or decrease the aggregate valuations of real and ])er- 
 sonal ]iro|)erty in any townsMji, town or village, adding or 
 deducting so much per centum as may, in their opinion, he 
 necessary to ])roduce a just relation hetween the valuations 
 of real and ])ersoiial estate in the county; hut they shall not 
 reduce the aggregate valuation thereof for the whole county 
 as made hy the assessors. 55 V. c. 48, s. iS. 
 
 8S. If any municipality is dissatisfied with the action 
 of any county council in increasing or decreasing, or refusing 
 to increase or decrease the valuation of any municipality, the 
 ]U'oceedings shall he as follows : 
 
 1. The municipality so dissatisfied may a|)peal from the 
 decision of the council at any time within ten days after such 
 decision, hy giving to the clerk of the county council imtice 
 in writing, which notice shall state whether the municipality 
 appealing is willing to have the final equalization of the as- 
 sessment made by the County Judge; 
 
 2. J^veiy county council, at the same session in which 
 the assessment has been equalized, shall determine whether 
 the said council is willing to have the final equalization of the 
 assessment, in case of ap])eal. made by the County Judge; 
 
 3. Upon receiving notice of appeal, in case any ])arty to 
 the appeal has objected to the final equalization of the assess- 
 ment being made by the County Judge, the clerk of the 
 county council shall forthwith notify in writing the Provin- 
 cial Secretary of such objection, giving the name or names 
 of the municipality or municipalities so objecting. 
 
 4. The Lieutenant-Governor in Council, upon receiving 
 the notice in writing from the clerk of any county council, 
 may appoint two persons, one of whom shall be the sheriPT or 
 registrar of the county in which the ap]ieal is made, and the 
 other a Judge of another county, who, tog(4her with the 
 County Judge shall form a Court, and the said Court shall at 
 
COMPENSATION TO JUDGE. 
 
 51 
 
 such time and place as the Lieutenant-Governor in Council 
 may appoint, proceed to hear and deterniino the matter of 
 sippeal either with or without the evidence of witnesses, or 
 with such evidence as tiiev may decide upou liearin<r, aud 
 may examine witnesses under oath or otherwise, aud luay ad- 
 journ froui lime to time, and, except as provided in sections 
 r)<S and (il, tlie jud>i'ment of the said Court sliall not l)e de- 
 ferred beyond the 1st day of Auijust next after the notice 
 of the ai)i)eal; aud tlie Court sliall equalize tin' wlnde assess- 
 ment of Ihi' county. 
 
 5. The .lud<<e of the otiier county sludl l)e entitled to a 
 nasonable allowance for his services, the sauie not to exce^-d 
 $10 a day, l)esi(les liis travellinji and other ex])enscs, and the 
 (bounty .ludire, sherilf. or veiristrar, sludl also receive a reason- 
 able sum, not to exceed $10 each, per day, and to be paid by 
 the county. 
 
 G. Any two members of such Court shall coiislitute a 
 quorum^ and such Court may proceed and adjudicate upon 
 such a])jieal. notwithstanding the ollice of sherilf or registrar 
 or County Judge is vacant. 
 
 7. AVhere all the ])arties to the appeal have agreed, as 
 above ])rovided, to have the final equalization of the assessment 
 made by the County dudge, the clerk of the county council 
 shall forthwith notify in writing the County Judge, and the 
 County Judge shall appoiid a day for hearing the aijpeii. not 
 later than ten days from the receipt ol' such iU)ti(e of the 
 appeal, and may on such day proceed to hear and deternune 
 the matter of appeal, and may adjourn the hearing from time 
 to tinu\ but, exce])t as ])rovi(led in sec'ti<nis 08 and (il, the 
 judgment shall not Ije deferred beyond the 1st day of August 
 next after such a])peal; and the Judge shall etpialize the 
 whole assessment of the county. 
 
 S. The right of ap])eal shall exist wliether county valua- 
 tors have been appointed or not, and upon any such ap))eal 
 the re])ort of the county valuators shall be open to review by 
 the Court or Judge as lierein provided. 
 
 n. Tlie costs incurred in the prosecution and ojjposing 
 of such n])peal respectively shall be borne and ]iaid as directed 
 by the County Judge or Court, as the case may be, and not 
 otherwise, and shall be subject to taxation on the County 
 Court scale by the cleric of the County Court of the said 
 county. 
 
 10. Tn the event of the assessment of any one or more 
 numicipalities being reduced or increased by the County 
 
 (Quorum. 
 
 Kquali/a- 
 tion l)y 
 Cimnty 
 .Fiidgn. 
 
 Appeal ill 
 cases of 
 eqi'.ali/.a- 
 tiuii <if as- 
 sessnient. 
 
 Ousts. 
 
 Directions 
 to clerk of 
 
52 
 
 THE ASSESfSMENT ACT. 
 
 l! ! 
 
 county 
 conncil af- 
 ter equali- 
 zation of 
 assensnient 
 roll. 
 
 )o givi'ii l)y the «iid 
 
 Judge or tlie Court, directions slui 
 
 Judge or Court to the clerk of the county council to increase 
 or reduce the rate imposed l)y the by-law of the county coun- 
 cil, so that such rate will, calculated upon the linally revised 
 and ociualizi'd assessnu'iit, [)roduce the sum which such by- 
 law is intended to provide. ')') V. c. 4S, s. T!>; c. 4!), s. 17. 
 
 80. If the clerk of the nuinicii)ality has neglected to 
 transmit a certified copy of the assessment roll, sucli neglect 
 shall not ])revent the county couiu-il from eciualizing the 
 valuations in the several municipalities according to the best 
 infonnation obtainable; and any rate imposed, according to 
 the equalized assessment, shall be as valid as if all the assess- 
 ment rolls had been transmitted. .").■) \'. e. l<s, s. SO. 
 
 90. In eases where valuators are appointed by tlu» 
 council to value all the real and personal property within tlu' 
 county, they shall attest their report l)y oath or allirmation in 
 the same manner as assessors are reipiired to verify their rolls 
 by section 1.54 of this Act. .■),") \'. c. 4S, s. <S1. 
 
 ttl. The council of a county, in apportioning a county 
 rate anu)ng the ditl'erent townships, towns and villages within 
 rates, iu.'w tlie county, shall, in order that the same may be assessed 
 equally on the whole rateable property of the county, make 
 the amount of ])roperty returned on the assessment rolls of 
 such townshi|)s, town.s and villages, or reported by the valua- 
 tors as finally revised and eipialized for the preceding year, 
 tlie basis upon which the apportionment is made. .">.') V. i-. 
 48, s. S2. 
 
 Effect of 
 clerk of 
 municipa- 
 lity omit- 
 ting to 
 Hend copy 
 of roll. 
 
 Valuators 
 to attest 
 their re- 
 port on 
 oath. 
 
 Appor- 
 tiimment 
 of couiitv 
 
 to be 
 based. 
 
 Case of 
 new muni 
 cipalities. 
 
 County 
 councilM to 
 apportiiin 
 minis re- 
 (juiied for 
 county 
 purposes. 
 
 02. Where a new municipality is erected, within a. 
 county, so that there are no assessment or valuator's rolls of 
 the new municipality for the lU'xt jireceding year, the county 
 council shall, by examining the rolls of the former munici- 
 pality or municipalities of which the new muncipality then 
 formed ]iart, a,><ecrtain, to the best of tlu^ir judgment, wbat 
 part of the assessment of the municipality (u* municipalities 
 had relation to the new municipality, and what part should 
 continue to be accounted as the nssessment of the original 
 municipality, and thoir several shares of the county tax shall 
 be ap|>ortioned between them accord iniily. •")") V. c. IS. s. s:?. 
 
 ttJI. Where a sum is to lie levied for county imrposes. or 
 by the county for the purjioses of a particular locality, the 
 coutU'il of the county shall ascertain, ami. by liv-biw. dir.H-t 
 what portion of such sum shall lie b'vied in ench township, 
 town or villairc in such countv or localitv. •'»•'> \'. <■. IS, s. SI. 
 
CLEKK TO CERTIFY AMOUNTS. 
 
 53 
 
 fl4. Su1)jcH't to the provisions of sections 58 and Gl the County 
 c-oiintv cU'i'k sliall, hfi'orc tlic l.'jtli dav of Aimiist in each ^'*'''.'5 *» 
 year, certil'y to the cK-rk of (.'adi inimitipality in the (.'oimty, ji,„„uiitHto 
 tiu' total aiuoiint which lias hccii so directed to he levied ^'fi'^H of . 
 therein lor liie then ciirreiit year, lor eounty |)ur])()ses, or Jj'|','^j|i"]""'' 
 J'or the jHirposes of any siieh locality; and the clerk of the 
 municipality siiall calculate and insert the same in the col- 
 lector's roll foi- that vear. .■").■■) V. c. IS, s. 85. 
 
 1>.'>. Xotiiing in this Act contained shall alter or invali- 
 <1ale any special ])rovisions for the collection of n rate for in- 
 terest on county dehiMitures, whether such provisions are 
 contained in any municipal Att now or formerly in force in 
 this Pi'ovince, i>r in any .\ct respectin*;- The Consolidated 
 ]\lunicipal Loan i""und of Ontario, or in any j^cneral or special 
 Act autlioi'izin.ii' tlie issue of debentures, or in any l)y-law of 
 tlie count V council providing' for the issue of the same. 55 V. 
 c. 4.S, s. SG. 
 
 STATl TI'. l.AliorK. 
 
 mi. .\o person in Her .Majesty's .Xaval or Militai'y Ser- 
 vice on full pay, or on actual service, shall he lialile to j)er- 
 jjorni statute lal)our or t(» commute tlierefor; nor siiall any 
 non-commissioned oilicer or pi'ivate of the volunteer force, 
 certified by the officer commanding the com])any to which 
 f?uch volunteer l)eloii<:s or is attached as l)ein<i- an ellicient 
 volunteer: hut this last e.\i'm])tion siiall not apply to any 
 volunteer wlio is assessed for property. 55 \'. c. IS, s. ST. 
 
 [Firemen e.\em|»ted iu certain cases. See c. 2'3l, s. (i. | 
 
 07- Mvery other male inhabitant of a city, town or village 
 of the age of twenty-one years and upwards, and under sixty 
 years of age (and not otherwise e\eni|)ted by law from per- 
 forming statute labour), who has not been assessed upon the 
 assessment roll of tlie city, town or village, or whose ta.xes do 
 not amount to $'-i, shall, instead of such labour, be taxed at 
 $1 yearly therefor, to be levied and collected at such time, 
 l»y such person, and in sucli manner as the council of the 
 municipality may. by by-law, direct, and such inhabitant 
 shall not he required to have aiiv projiertv ([ualilication. 55 \ . 
 V. 4S, s. J^8. 
 
 UH. The council of every city, town and village, may 
 jiass l)y-laws to reduce or abolish the auKumt to be paid in 
 lieu of statute labour, as provided by the next preceding sec- 
 tion. 55 \. c. 48, s. S!». 
 
 Act not to 
 affect |)i'o- 
 vi.><i(pn.s for 
 nitcs to 
 niise inter- 
 est on 
 county 
 (lehenture.s 
 
 (Certain 
 jieisons in 
 naval and 
 military 
 service 
 exempt. 
 
 Who liable 
 anil in 
 what ratio, 
 in citie.s, 
 towns and 
 villages. 
 
 Power to 
 
 reduce or 
 
 abolish 
 
 paynu'nt 
 
 in lieii of 
 
 statute 
 
 labour. 
 
54 
 
 THE ASSESSMENT ACT. 
 
 sessed in nmnt. ].v Imw I'l-oiii niM-fdnniiig statute labour, sluiU be liable 
 ay ot statute lauour on the roads and highways in 
 
 townsr 
 
 Where to ©O. Subject to the provisions of the next preceding sec- 
 
 fonned. ^^'^"^ ^^ person shall be exempt from the t^ix in section \)7 
 mentioned, unless he jjroduces a certificate of his liaving per- 
 formed statute labour or j)ai(l the tax elsewhere, -"io V. c. IH, 
 s. 90. 
 
 Liability lOO. Subject to the jjrovisious of the next succeeding see- 
 of person! jjqj^ ovcry uuilc inhabitant of a townshii), l)etween tlie agos 
 
 not other- ,, ■ -, "^ , ■ • i i i • i 
 
 atoresaid. wlu) is not otherwise assessed, and avJio is not ex- 
 
 • '." cmpt by law from performint 
 
 * to one day of statute labour 
 the township. .■),■) \'. c. 48, s. 1>1. 
 
 lOl. The council of every township shall have the 
 power to ])ass by-laws to reduce the amount of statute labour 
 to be iierforuied by the ratepayers or others within tlie town- 
 shii). or to entirely abolish such statute labour and the per- 
 fonnanco thereof bv all persons within said township. 55 V. 
 e. 48, s. 92. 
 
 102. — (I) Every person assessed upon the assessment 
 roll of a township shall, if his property is assessed at not more 
 than $;{()(), be lial)le to two days' statute labour; at more than 
 $;U»0, but not more than $500, three days; at more than $500 
 but not more than $TO0, four davs; at more than $700 but 
 not more than $!)00, five days; and for every $;3nO over $!)00, 
 or any fractional part thereol' over $150. one additional day; 
 but the council of any townslii[i, i)y a by-law operating gener- 
 ally and rateably, may reduce or increase the number of days' 
 labour to which all the ]X'rsons, rated on the assessment roll 
 or otherwise, shall be respectively liable, so that the number 
 of days' labour to which each ])erson is liable shall be in pro- 
 portion to the amount at which he is assessed. 
 
 (2) In townships where farm lots or portions thereof 
 are owned ])y non-residents who have not required their 
 names to be entered on the assessment roll, the statute labour 
 shall be commuted by the township clerk in making out the 
 list required nnder section i;{'^ of this Act, where such lots 
 are under the value of $200, 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 alTecting such 
 lots. 55 V. c. 48, s. 93; GO V. c. 15, Sched. C (131). 
 
 (As to the allowance of work in extinguishing bush firjs 
 as statute labour, see c. 269, s. 2.) 
 
 103. The council of any townshij) may, by byrlaw, 
 direct that a sum not exceeding $1 a day shall be paid as corn- 
 
 Power to 
 reduce or 
 iibolish 
 statute 
 labour. 
 
 Ratio of 
 service in 
 case of per- 
 sons as- 
 sessed. 
 
 Council 
 may re- 
 duce or in- 
 crease *he 
 nuuibe. of 
 days pro- 
 portion- 
 ately. 
 
 Lots sub- 
 divided as 
 park lots, 
 etc. 
 
 Commuta- 
 tion may 
 
COMMUTATION. 
 
 55 
 
 i«. 
 
 per- 
 
 firos 
 
 imitation of statute labour, for the whole ox' any part of such beat«<i 
 tcjwiislii]), in whicli case the commutation tax shall be added i"*'" ^^^y- 
 in a separate column in the collector's roll, and shall bo col- 
 lected and accounted for like other taxes. 55 V. c. 48, s. 94. 
 
 104. Any local municipal council may, by a by-law Commuta- 
 j)assed for tliat purpose, fix the rate at which persons may k?'}:'"Y 
 commute their statute lal)our, at any sum not excee(hng -^1 ,i„y muhi 
 for each day's labour; and the sum so fixed shall api)ly ii"tc.\tved- 
 equally to residents who are subject to statute labour and to'"^'' 
 non-resith'uts in respect to their property. 55 V. c. 48, s. 1)5. 
 
 105. AVbere lu) such by-law has been passed the stature if noliy- 
 labnur in towiislii|)s, in respect of lands of non-residents, '''■^^■' *•''.""■ 
 shall be commuted at the rate of $1 for each day's labour, to be a't'W 
 55 V. c. 48, s. !)(). 
 
 lOO. — ( 1) l"'very farmer's son rfted and entered as pn,.,„^j/^ 
 such on the assessment roll of any municipality, shall, if not '*oii«- 
 otberwise cxemjited by law, be liable to perform statute 
 labour or commute therefor, as if he were not so rated and 
 assessed. 
 
 (2) Every tenant farmer's son hnnn fide resident on the 
 farm of his father or uu)ther, shall be exempt from statute 
 lal)Our in the same manner as if he were the son of an owner 
 and jointly assessed for the property upon which he resides, 
 as provided by section 14 of this Act. 55 V. c. 48, s. 1)7. 
 
 107. — (1) Any person liable to pay the sum named in 
 section !)7, or any sum for statute labour commuted under 
 section lOIi of this Act, shall pay the same to the collector to 
 be ap})ointed to collect the same, within two days after de- 
 mand thereof by the said collector; and in case of neglect or 
 refusal to pay the same, the collector may levy the same by 
 distress of goods and chattels of the defaulter, with costs of 
 the distress; and if no sufficient distress can be found, then 
 upon summary conviction before a Justice of the Peace of 
 the county in which the local municipality is situate, of his 
 refusal or neglect to pay the said sum, and of there being 
 no sulhcient distress, he shall incur a penalty of $5 with costs, 
 and, in default of payment at such time as the convicting 
 ilustice orders, shall be committed to the common gaol of the 
 county, and be there ])ut to hard labour for any time not ex- 
 ceeding ten days, unless such ])enalty and costs and the costs 
 of the M'arrant of commitment, and of conveying the said 
 person to gaol are sooner paid. 
 
 Exenip- 
 tidii (if 
 tMiiint fur- 
 
 llHT"si SOUS 
 
 from stat- 
 ute liUioiir. 
 
 52 V. c. -JO. 
 
 Payment 
 of tax ill 
 lieu of 
 statute la- 
 bour may 
 be en- 
 forced by 
 distress or 
 imprison- 
 nient. 
 
i '! 
 
 60 
 
 TEIE ASSESSMENT ACT. 
 
 i 
 
 \ 
 \\ 
 
 (2) Any porsrn liahli' lo porl'nnn statute lal)()iir luidiT 
 section liKl of this A\.\ not coininuti'd. shall iicrl'onii \\m^ same 
 whtMi ri'([uiri'(l so to do l)y the patiuiiastcr or other oHicer ot 
 tlie iimnicipality ap|)ointe(l I'or the piiri»ose; and, in ease 
 of wiirni ne<i,leet or retnsal to perforin such iaiioiir after six 
 days" notiee rtMpiirinj; him to do the same, siiall ineur a pen- 
 alty of $'), and n])on summary conviction thereof Ijcl'oi'e snch 
 Justice of the I'eaci' as aforesaid, the -liistici' shall order the 
 same, together with the costs of prosecntion and distress, to 
 he levied hy di>tress of the oifendt'r's goods and chattels, and, 
 in case there is no snilicii'nt distress, such olfender may he 
 committed to the t'ommon gaol of the county and there put 
 to hard lahour for any time not exceeding ten days, unless 
 the penalty and costs and the costs of the wai'rant of com- 
 juitment and of conveying the said person to gaol are sooner 
 ])aid. 
 
 {'^) All sums and i)enalties, other than costs, recovered 
 under this section, shall he paid to the treasurer of the loeil 
 nuinicipality, and shall form part of the Statute Lahour Fund 
 thereof. T).') \. e. 4S, s. i».s. 
 
 Nim-i-fsi- iOH. Xo non-resident who has not i'e(piired his name 
 
 J;',f,',".'.''''"f.)heeiiteiT(l on the roll, shall he permitted to in-rform statute 
 niitt.d to lahour in respect of any land owned hy him, but a commuta- 
 'II tax shall he charged against every separate lot or parcel 
 accoi'ding to its assessed value: and, in all eases in which the 
 statute lahour of a non-resident is paid in 'noney, the muni- 
 cipal conncil shall order the same to he expanded in the sta- 
 tute lahour division where the property is situate, or where 
 the said statute lahour tax is levied. ."■).") V. c. 48. s. !)!). 
 
 ))erf()rm 
 
 statute 
 
 labour. 
 
 Wlien non- 
 residents 
 perniittefl, 
 but do not 
 ])erforni 
 statute 
 labour. 
 
 Ainomit of 
 non-resi- 
 dents' 
 statute 
 labour. 
 
 lOO. — (1) In case any non-resident, whose name has 
 been entered on the resident roll, does not [jerform his statute 
 lahour, or pay commutation for the same, the overseer of 
 highways in whose division he is jilaced shall I'eturn him as 
 a ilefaulter to the clerk of the niunici])ality, before the loth 
 day of August, and the clerk shall, in that case, enter the 
 commutation for statute lahour against his name in the col- 
 lector's roll; and in all cases both of residents and non-resi- 
 dents, the statute labour shall be rated and charged against 
 every separate lot or i)arcel according to its assessed value. 
 
 (2) "Wherever one person is assessed i'or lots or i)arts of 
 several lots in one municipality, not exceeding in the aggre- 
 gate two hundred acres, the said part or parts shall be rated 
 and charged fr.-^ statute labour as if the same were one lot, 
 and the statute labour shall be rated and charged against any 
 
DEFAULT IN. 
 
 excess of said parts in like iiiiimu'r: l)iit cvcrv resident sludl 
 liiive the ri;jlit t(i iierlorni his wjiok' statute lalionr in the 
 statute hil.niir division in which his residence is situate, un- 
 less otherwise ordered hv the iniiniciual I'onni'ih ■'")"> \'. e. 
 
 ^IN. 
 
 1(1(1. 
 
 no. — ( I ) ^^■he^e a re>i(h'nt owner, tenant or occnpain. if lusidcnt 
 wlio lias hecM entered upon the assessment roll, alter "''1'^'^' |!","7,|'.iU,.s 
 or demand, makes default in pcrforminfr his statute laho'ir ,i,,t',;„it, ' 
 or in payment of commutation for the same, the ovi-rseer of ci'inimita- 
 the hi<ihwa,vs in whose division he is placed, shall I'cturn J'^','„j,'.' 
 him as a defaulter to the clerk of the municipality hefore laimur to 
 the ir.th day of Au.uust. an<l the clerk shall in tjiat i"i^*' l;p,;;;\'.'X'' 
 oiler the commutation f(U' statute labour aiiainst his name l.rtur's 
 
 in the colh'ctor's roll of the followiny- year, and the same 
 
 , roll. 
 
 shall Ik' collected l>y the collector. •■)•') \'. c. IS, s. KU (1); 
 CO y. c. l."). Schod."(' (i:i-,^). 
 
 (v^) In cvi'i'y such cast' the clerk shall notify the ovt'i-- Ovc-rsccr 
 scei- of hiohways, who may he a|)|)ointed for such division in [il.l^.om" 
 the followinji' yeai', of the amount of such commutation, and iniitiition 
 tlu overseer shall expend the amount of such commutation """"'>'. 
 npon the roads in the statute lahor division where the prop- 
 (ity is situate, and shall uive an order upon the treasurer of 
 the municipality to the person performinu- tlu' woi'k. .")'") A', 
 c. IS. s. 101 C^)'. 
 
 Sliihilr Liihdiir in riiinrnrpnrdlcd 'Voirnshi ps—llontl 
 ('(iiiiniissidiicrs. 
 
 111. Twenty resident landholilers in any township 
 which lias not heen incorporated (eitlu'i- alone or in union 
 with some other townshij)) shall have the rijiht to have a 
 ])nhli{! lueetinji- called for tlie i>urpose of elei'tina' road coni- 
 luissioners. ')') Y. e. IS. s. 10";?. 
 
 113. '{'he persons (lesirin>>' the ineetino- to he called 
 shall siiin a requisition authorizino- some person who shall i)e 
 named in the re(|uisiti(m, and may either reside in the town- 
 ship or otherwise, to call a meetino' of the resident landhold- 
 ers of the township for the purpose aforesaid. .').") \'. c. IS, 
 s. 103. 
 
 113. In ease the person so named declines to call a 
 meeting or neglects to do so, for ten days after the requisition 
 is ])resented to him, any three of the persons who signed the 
 requisition may call the meeting. 5.") V. c. -18, s. 104. 
 
 Mft'tin^ 
 for <'1('(!- 
 tion of 
 road coin- 
 iiiissiciicrM. 
 
 Rt'iniisi- 
 tioii for 
 iiict'ting. 
 
 TIow meet- 
 ing may 1)*' 
 called in 
 case per- 
 son named 
 in requisi- 
 tion fails 
 to call it. 
 
58 
 
 THE ASSESSMENT ACT. 
 
 ,11 
 
 Notice of 114. Tlio notice calling,' tlie niectiii^^ shall iiaiiic a ])lace, 
 
 nuH'tinK. ,]jjy ,j,„| liour, for holdinj,' tlio iiioctiiifx and shall ho posted at 
 
 six ])lai't's at the least in the to\vnshi|), and tiie day named 
 
 shall be at least six days distant from the day of |)()stin>; the 
 
 notice, o') \'. c. 4S, s. lO.'). 
 
 XmiilxTof 
 
 conniiiH- 
 
 Hioiiers. 
 
 Mode of 
 voting'. 
 
 115. 'I'he election shall take place at the time named, 
 and the nund)er of the commissioners to bo elected shall bo 
 either three or live, as may be stated in the re(iiiisition, unless 
 the meetin^^ ''"'fore ])roceedin<4- to an election, decides that 
 }i nund)er dil, cut from that stated in the reipiisition shall 
 be elected, but such numl)er shall not be less than three nor 
 more than live. ').") \'. c. -IS, s. !()(>. 
 
 S^Z'thiK *'**• Til case the meetinjr is called by the person named 
 
 in the re(|uisition. ho shall bo entitled to ]»roside at the ineet- 
 in<>' as chairnuui, but if he is absent, or declines to act, the 
 landholders present may appoint another c'hairman: the chair- 
 man shall act as returninji; oHicer, ami shall, in tlu' event of a 
 tie, have a castin<i; vote, althou-fh he may have ]»revi(tusly 
 voted, or nuiy not bo a lamlholder of the township; the land- 
 holders present shall also ai»point a secretary, who shall record 
 the i)roceedin<rs. .■).") V. c. 48, s. K'T. 
 
 117. Tim landholders |)reseiit shall decide how the 
 votino- for commissioners shall be conducted; and if the vole 
 is taken openly the commissioners shall bo elected one at a 
 tinu', but if it is decided to proceed by ballot all the commis- 
 .sioners shall be elected together, each ])erson having the right 
 to vote for as many persons as there are commissioners to be 
 elected, a") Y. e. 48, s. 108. 
 
 lis. The chairnuin shall, at the re(|uost of any two 
 landholders present, direct ihe secretary to record the names 
 of all persons voting and (uidoss the vote is by ballot) how 
 each votes. .-).-) V. c. 48, s. 10!). 
 
 Objections 1 U>. If an objection is nuido to the right of any pers )a 
 tovoeis. ^^^ ^^^^^^^ ^^^ ji^^^ mooting, such ])erson shall name the property 
 in resj)ect of which ho claims the right to vote, and the chair- 
 man shall adnunister to such ])erson an oath, or athrmation 
 if he be by law ])eruntted to atlirm, according to the folloA'- 
 ing form, whereupon such i)erson shall bo ])ermittod to vote: 
 
 You swear (or, if the voter is entitled to nftirni, solemnly affirm) tliat 
 you are of tlie age of twenty-one years, and that you are tlie ovvner or 
 locatee of lot in the 
 
 concession of this township, and that you are entitled to vote at this 
 election. 
 
 So help you God. 
 
 55 V. c. 48, s. 110. 
 
 Record of 
 
 jMTsons 
 
 voting. 
 
DUTIES OF llOAD COMMISSIONERS, 
 
 59 
 
 120. TIio coimiiissioiu'rs clt'cd'd shall hold niruo mil il Term of 
 tlio IHst diiy ol' l)ecoiiil)cr next iit'tcr tlioir i'Ic'cti(»ii, and shall "*'^*-'»^- 
 tako, hcforc a Justice' of tho I'caco, a declaration of otlico 
 similar to that of a coiinciHor in a niunicipal cor|)oration. 
 :).■; V. c. IS. s. 111. 
 
 131. The conunissioncrs shall meet within a fortni^^ht FirHtnifct- 
 aftor their election, and slndl then, or lus soon thereafter as '"K"' ^■""'■ 
 may be, name the roads and parts ol roads uiion wlm-h stal'ite 
 labour is to l)e jierformed, and shall appoint the places and 
 times at which the ])ersons re(|uired to perform statute lal)0;ir 
 arc to work. T)') V. e. -18, s. 113. 
 
 133. The times to he appointed for the performance Tim.- for 
 of statute labour shall, unless the nu'etin<f of the landholders i'<'if<'im- 
 
 ,,. .. ,, -Til , I- l\ IIIICC of 
 
 to elect commissioners otherwise directs, be not earlier than statute 
 the 3(tth day of -lune, nor later than the 3()tli day of July inlniKHir. 
 any year. S,") V. e. 48, s.ll3. 
 
 125J- — (1) Kacli owner or locatee (d' land may be re- i^jitj,, ,,f 
 ([iiired each year to perform two days" labour for every one «<''vit'<' by 
 hundred acres he holds, and for the first ten acres which he j^,^,y|"|','jjljj. 
 has cleared after the first ten, he may be re(iiiired to |)erlorm tecs of 
 one day's additional labour, and for ever twenty acres ov.'r "''" 
 and above the first ten, one additional day's labour, and each 
 householder may be re([uired each year to perforin one day's 
 labour. 
 
 (2) Any landowner, owninif less than 100 acres, may bo LiniiHity 
 re([uired to perforin statute labour as the commissioners may <'f 1'""' 
 direct, l)ut not exccediii<>' the scale [irovided for in ^^nb-sectioi "t)^",'^[y 
 1 of this section where the land is in part cleared, and not ex- lalxmr. 
 ('Ceding two days where no part of the land is cleared. .■),") V. 
 c. -J8, s. 114. 
 
 134. Each commissioner shall, durin«>' the time he is f;„i,„„is. 
 required to jierforin statute labour, act as overseer, and the«i'>ii»'i« to 
 commissioners shall arrange among themselves i'or overseeing '^^^jT,^''*' 
 the various bodies of men engaged in doing statute labour. 
 A coinniissioner may be jiaid out ^f the commutation fund 
 for not exceeding two days' labour at the rate of $1.35 jier 
 day; if ])erformetl by him over and above the number of 
 days' labour he may by law be re([uired to perform in resi)ect 
 of his own property. The eoinmissioners shall have the same 
 powers as niunieijialities have in reference to statute laI)our, 
 to appoint overseers and require returns to he made to them 
 of the labour performed in tlieir districts respectively. 55 V. 
 c. 48, s. 115. 
 
II' 
 
 4)0 
 
 THE ASSKSHMKNT Ad'. 
 
 ...I 
 
 (•..niinuta- tfiH. Any |i('rs()ii iiislfiid ol* |t('r(iriiiiii^' tlic slnhilc In- 
 
 lioiir r('t)i!iri'(l of liiiii iiiiiv coinimili' tlu'irlor by piiynu'iil iit 
 llu' nitc (tf $1 [icr (lay. iiiid tlic coiuiiiissioncrs slinll c'X|ii'ii(l 
 nil coiiiimitiitioii moneys ii|ioii the roads on \vlii(li the labo.ir 
 wliiili is coniniiitcd for slionid have liccn |it'rl'orni('d. .*>.') \'. 
 ('. AH, s. IKi. 
 
 Mc'tiiif?^^ laO. The majority of the conniiissioiicrs may call a 
 
 of new " iiH'cting, to he held at any lime diiriiiii- the nioiiili of .laiiii- 
 coiimiis- jiry. for tlic election of flieif siicccssofs. Iiiit ill cas(^ of their 
 .siontrs. j'iiiliiiv so to do. a ineetinL,^ may he called in the manner here- 
 inbefore provided for a first election. •■")."i \'. c. IS, s. 117. 
 
 IViuilty 
 
 f<pr iifjrli'i't 
 to |it'rf<iriii 
 Avork. 
 
 127. Any person liable to peii'orni staliite lalionr under 
 the next ))recedinj:' lt> sections, who. afti'i' six days' notice 
 leiiuiriny him to do the same, wilfully iie;ilec(s or vefusi's to 
 j)eri'orm, at the time and |tlace named by tlu' commissioners, 
 the iiiiinher of days' labour for which lie is liable, shall 
 incur a ]tenalty of $.■"), and in addition $1 for each day in 
 respect of which he makes default, the same to he |)ai(l to 
 the commissioners and to be c.xpeiided in improving the said 
 roads, and upon such person's conviction thereof before a 
 .histice of the Peace havin,<r jurisdiction in the tow nshi[t. such 
 .histice shall order t!u' pi'iialty together with the costs )f 
 prosecution and distres>, to he levied by distress of the of- 
 i'cndor's yoods and chattelh. o.') Y. c. IS, s. IIS. 
 
 I ; i! 
 
 i 
 
 furniXet, 12^- The commissioners, when duly elected, shall -ervc 
 
 toMcrve'as <lin'inji- the term for wiiich tliey are elected for or forfeit the 
 c(iiiiniis- sum (d' $."), which may be sued for. together with costs, in 
 Mioners. ,^^^^, (i,^„j,| l,{|yj]i(r jurisdiction, by any three electors makin;^ 
 the oomjdaint. 5.') V. c. IS, s. \]H(i. 
 
 COTJ.I'XTroX OK TAXKS. 
 
 CleikHof 121>. The clerk of every local municipality shall make 
 
 iiiunicipal- j^ collector's roll or rolls as inav bo nocessarv, containinji; 
 iiuil<eoiit columns for all information. re(|iiirod by this Act to be en- 
 c()lk'ctor.s' terod bv the collector therein; and in such roll or rolls ho 
 
 rolls; tlieir i n 1 n ., • ,. n x- i i 
 
 fiinii, con- f'hall sot down tiie nanio in tnll ot every person assessed, and 
 tentN, etc. tho assessed value of his real and jiersonal i)ropi'rty and tax- 
 able income, as ascertained after tho final revision of the 
 assessment roll, and he shall calculate, and, opposite the as- 
 essed value, ho sliall sot (town in one column to be headed 
 " County Kates," the amount for which the ])orson is chariio- 
 able for any sums ordered to be levied by the council of the 
 county for county purposes, and in another column to be 
 
 i)i I 
 
COLhtXTION OF lAXKS 
 
 (>l 
 
 headed ■• 'I'ownsliij) Hiite," "• \'illii<;f Uiite," ••Town IiiUc." 
 or " City Wiile," iis tlie ease may In', tlie amount uilli wliieli tlie 
 person is eliar;realtle in respect of sums ordered to lie levied 
 liy tile council of the local municipality for the purposes 
 
 tl 
 
 lereof, or for the commutation of >latiite lahonr, and in other 
 
 columns any special rate for collectin<,' the interest upon 
 delienlures issued, or any local rate or sclioid rate or other 
 special rate, the proceeds of which are reipnred by law, or by 
 till' hy-law imposing: it. to l)e kepi distinct and accounted 
 for se|)arately: anil every such last menti''ne(l rate shall he 
 calculated >cparatcly. and the c(dumu thei'efor shall he headed 
 •■ Speciid Wate," " Local Uate," " I'uhlic School U'ate, 
 rate School l{ate." or 
 the case mav he. .").*» \'. c. IS. s. II! 
 
 St'pa- 
 <|)ecial Rate for School Debts," as 
 
 IttO. — (1) Xotw ithstaiulini; anything' hereinhefore con- Konn and 
 
 taiiu'd the council of any city m- town may hy hy-law provide 
 that the clerk shall make a collector's mil or rolls, as may i.oii,M" 
 he lu'cessary, containinjj; all the iuformalioii rc(|uire(l hy this 
 Act to Ite entered hy the collcctcu' therein: and in such roll or 
 rolls he shall set down the name in full of every person 
 assessed and the assessed valiU' of his real aiul personal proo- 
 
 cimU'iits (if 
 collector's 
 
 ertv and ta.\al)le inconu 
 
 a? 
 
 ascci'taincd after the liuid revi- 
 
 sion of the assessnu'ut roll, atul opposite the assi'ssed value, 
 he shall sot down in a column the anuuint for which the per- 
 son is char;^-eal)le. for all sums ordereil to he levied hy the 
 cctiiU'il of the said municipality for the |)ur|»oses thereof. 
 
 {'i) Appended to eaih aiul evei'y such roll or rolls there [nfom 
 
 Hal 
 
 also he 
 
 a table settinti' forth the following inforuuitum, t'."" *<; I'f 
 
 viz.: ('/) the total amount of taxes levied and collected under roll 
 and by virtue of such roll or rolls: (/;) the njiuu' and amount of 
 each rate levied hy the municipality which i,* reiiuireil by 
 law or by the by-law imjiosinii' it, to be kept distinct atul 
 accounted for separately, and specifyinji' the a^iji'reji'ate pr.i- 
 ceedK of each such rate so levied and collet-ted. .")I» V. c. "iS 
 s. f. . . 
 
 Kiveii III, 
 
 l»l Al 
 
 m 
 
 om-ys assessed, levied and collected under i>| 
 
 any .\ct by which the same are nuule payable to the Treasurer ta^f' 
 of this Province, or other puiilic ollicer foi' the jjublic uses 
 of the I'l'ovince. or for any special purpose or use mentioned 
 in the .\ct. shall be as.sessod. levied and collected in the same 
 manner as local rates, jind shall he sinnlarly calculated upon 
 the assessnu'nts as linallv ri'vised, and shall hi* entered in the 
 collector's rolls in separate columns, in the headiiiiz' whereof 
 sliall be desionated the purijose of the rate: and the clerk 
 
62 
 
 THE ASSEStSMENT ACT. 
 
 Clerk to 
 make nut 
 rolls of 
 lands of 
 non-rt'.si- 
 (U'llts 
 
 will ISC 
 
 iiaiiK's not 
 in asst'ss- 
 mont rolls, 
 etc. 
 
 shall deliver the roll, certified under his hand, to the collector 
 on or before the 1st day of October, or siu'h oilier day as 
 may be i)rescril)ed by by-law of the local iniinicipaiitv. 55 V. 
 c. 4S, s. !•->{). 
 
 IJ$!i. The clerk of every local imiiiicipality sliall also 
 make out a roll in which he shall enter tlie lands of non- 
 residents whose names have not l)een set down in the asses- 
 sor's roll, toii'i'tlier witii the value of every lot, part of lot, 
 oi' ])arcel, as ascertained after the revision of the rolls; and 
 he shall enter opposite to each lot or parcel, all the rates or 
 taxes and percentages, if any, under section (>0 hereof, with 
 which the same is char^icable, in the same n\anner as is pro- 
 vided for the entiT of rates and taxes upon the collectoi'"s 
 roll, and shall ti'ansniit the I'oll so made out, certified under 
 liis hand, to the treasurer of the county in which his niunici- 
 ])a1ity is situate, or to the treasurer of the city or town, as 
 the case mav be, on or before the 1st day of November. 55 \'. 
 c. 48, s. I'd. 
 
 COI.I.lXroKS AM) rillUK DlTIl-.S. 
 
 Duties (if 1SiS{. The collector, upon receivin,!;' his collection roll, 
 
 coUt'ctors. ^J|,jH |„.„^.^^,^>,l |„ collect the taxes therein mentioned. 55 V. 
 e. IS, s. \Ti. 
 
 Collnetors 134. — (1) in cities and towns \\v shall call at lea<t oiuo 
 
 toilcniand , , , . , , , i ,. . • . • i 
 
 iiaynii-ntof '""1 'i'^' person taxed, or at the place ot Ins usual rcsulence or 
 rail's. d( niicih', or place of business, if within the local niiinici- 
 
 jiality in and for which such collector has been appointeil. 
 and shall demand payment of the taxes |)ayable by such iier- 
 son; or he shall leave or cause to be left with the person taxed, 
 or at his residence or domicile, or place of business, or up >n 
 the |)remiscs in resjK'ct of which the taxes are payable, a 
 Avritten or printed notict' specifyinu' the amount of such taN"s, 
 and, shall, at the time of such demand or notice, or immedi- 
 ately thereafter, enti-r the date thereof on his collcciiim roll 
 opposite the name of the person taxt'd, or t'ause the same to 
 he so entei'cd; and such entry shall be prinm fdclc evidence 
 of such demand or notice. 55 \'. c. IS, s. I'i'A (1). 
 
 Particu- 
 lars to be 
 given on 
 
 (8) The written or printed notice above nientioiUMl shall 
 have written or ])rinte(l thereon, for the information of the 
 taxpapi'ra. ratepayer, a schedule specifying: the diU'erent rates and the 
 amount on the dollar to be levied for each rate, mal\iii,<r uji 
 the a<j:greiiate of the taxes referred to in such notice. 51» \'. 
 c. 58, s. 5. 
 
COLLECTOllS AND TIIEIU DL'TIKS. 
 
 68 
 
 (3) In places otluM- Ihnn cities mid towns, lie sliall call 
 jit least once on the person taxed, or at tiie place of his usual 
 lesidence or domicile, or place ol' husiness. if witliin the local 
 nnniicipality in and for which such collector has heen ap- 
 ]iointe(l. and shall demand paymeut of the taxes payable by 
 such person, or if so cuipoweied by by-law of (he uumici- 
 pality he siiall leave witii the person taxed, or at his resi- 
 <1euce. or domicile, or place of business, a writteu or pilnteil 
 notice, specifying' the aiuouut of such taxes, and shall at ;hc 
 1iiU(> of such denuind oi- notice as the case may lie, oi- im 
 mediately thereafter euter the date thereof on his collection 
 roll o|ii)ositc the name of the |)ei'soii taxed: and such entry 
 phall be prinnt facie evidence of such demami or notice. •")•") \'. 
 
 0. IS, s. r>:? (•.>) 
 
 IS. 
 
 1»$»5. — (1) Subject to the provisions of section (iO cfDi.st 
 
 this ,\ct. in case a pers(ui nciilects to pay his ta\e< for foui 
 teen (lavs after such dcmaiul, (u* after not 
 
 u-e si 
 
 IV Cilllt'C 
 
 rved pursuant tni- f, 
 to siu'h by-law as aftnesaid. (M-. in the case (d' cities and towns. '"^»'- 
 after sucli demand or noiice as aforesaid, the collector may, 
 bv liimsi'lf, or 
 
 by his iiu'cnf, (subject to the exempt ioiis p 
 
 ro- 
 
 vided for by sub-section ".' of this section) levy llu' same with 
 costs, bv distress. 
 
 (1) 
 
 noil 
 
 the u-oods and chattel^ when'ver fouml <>" fr<i"(]s 
 
 (l| pcisoiis 
 
 Milhiii the county in which the local municipality lies, be- _ 
 loiiiiinu: to or in ilie possession of the jierson who is actually 
 assessed for the premises and whose iianu' appeai upon tlu> 
 rollectors' IJoll for tlie year as liable thercdor (and who is 
 hereinafter called the " person assessed "). 
 
 (v) rp(Ui the inlei'csj of lli(> person assessed in any 
 pnods on the premises, including his inti'rest in any "oods 
 to the jiossession of which he is entitled under a contract for 
 ]nirchase or a contract, by which he may or is to become the 
 owner thereof upon pei'formniice of any comlitiim. 
 
 (.'0 rpon the e-oods and chattels of the owner of the (inods df 
 premises found thereon, wljether such owner is assesse<l in «'"•>''''• 
 respect of the premises or not. 
 
 (I) Tpoii anv e-oods and chattels on 
 
 he premises where (•-,,,.( 
 
 title to the same is claimed in anv of the wavs follow! 
 
 am 
 
 njjf: 
 
 );;<hi(1h ^>u 
 
 tl 
 
 If in'cin- 
 
 (ii) r>y virtue of an execulion aj;aiiisi the owner or p(>r- in'stiiouKl 
 
 son assessed; oi 
 
 (h) By ]nircliase, fiift, transfer or assiomueut from tl;e*>'l 
 
 laiiucd 
 iiilvci'HcIy 
 
 iiT.son 
 
 OW 
 
 ner tir person assessed, whether absolute or i 
 
 trust, or bv wav of niortmiw or otherwise: or 
 
 n ti 
 
 assessed or 
 
 HI owner. 
 
(i4> 
 
 'rHK AS,Si;.S.S.MKNT A(jr. 
 
 ^! 
 
 II 
 
 III ill 
 
 Not (III 
 goods of 
 third i)f r- 
 son whert! 
 person as- 
 sessed or 
 owner not 
 in i)os>es- 
 sion. 
 
 Evidence 
 of owner- 
 ship. 
 
 Not on 
 goods in 
 possession 
 of Wiire- 
 houseniiin. 
 
 Xot on 
 goods in 
 possession 
 of iiHsignee 
 or li<pii(i;i- 
 tor. 
 
 (roods ex- 
 empt nn- 
 der exeeu- 
 tion when 
 exempt 
 from dis- 
 tress for 
 taxes. 
 
 Kxemption 
 to Ite 
 
 •d. 
 
 Levy of 
 taxes 
 
 luider war 
 rant. 
 
 (r) \\\ tlie wilV, liiislmiid, diuiohti'r, son, (laujihtor-iii- 
 law, or son-in-law of tlio ownor or person assessed 
 or by any relative of liis, in ease siieli relative 
 lives on the |)ieniisi's as a ineinl)t'i' of the family; 
 or 
 
 (d) Where the goods lial)h' for the taxes have been e\- 
 clianoed between two persons by tlu' one borrow- 
 inir or liirino' from the other for the |)nrpose of 
 dei'eatino' the (laim of or the rioht of distress 
 for the non-payment of taxes: 
 
 And snl)Jeet to tlu' |)rovisions of the preceding elau.-e 
 luimbered f, where the owner or person assessed is not in 
 possession, the goods and chattels on the pri'mises not lie- 
 longing to the owner or person assessed, shall not be subject 
 to seizui'e, and the jiossession by the tenant of said goods- 
 and chattels on the prennses shall be siillicient prinui farii^ 
 evidence that thev belong to him. oo \'. i'. IS, s. I'M (1); 
 c. 4}», s. 1!)(1): .■)!)' \. e. ns, s. (i, T (1): fid \'. v. :?, s. ;5: c. IT), 
 Sched. C (1 :?;{). 
 
 I'rovidetl nevertheless that no goods which are in the 
 possession of the person liable to jiay such taxes for the [)ur- 
 pose only of .storing or warehousing the same, or of selling the 
 same n[)()n commission or as agent shall be levied upon or sold 
 for such taxes; and provided further that goods in the hands 
 of an assignee for the benefit of creditors or in the hands of a 
 li(luidator under a winding-up (U'der shall be liable only for 
 the taxes of the assignor or of the couipany which is being 
 wound up, and for the taxes upon the piemi>es in which the 
 said goods were at the lime of the assignment or winding-up 
 order, and thereafter while the assignee or litpiidator occupies 
 the preiuises or while the goods icmain tlieri'ou. TjS \'. c. 
 •t I , s. I . 
 
 (■■i) 'I'he goods and challels exempt l)y law from si'iziiiv 
 under execution, shall not lie lial)le to seizure by disti'css un- 
 less they ai'e the properly id' the person who is actuallv as- 
 sessed for the premi.-es, and whose name also appi-ars upon 
 the collector's roll for the vear as liable therefor. H. S. (). 
 c. 1 i;{. s. <JT (1). 
 
 (:!| The person claiming such exemption >liall >e|cci 
 and point out the goods and chattels as to which he claims 
 exemption. 1{. S. ('). iss:. c. 1 i:5. s. 27 Ci). 
 
 (1) I f at any time after demand has biH'ii made, oi' iiolice 
 served pursuant to such bv-law as aforesaid, or. m the case of 
 
 cities and towib 
 
 alter deinand 
 
 lub 
 
 'U made or notice 
 
SPEEDY DISTRESS PUOCEEDINGS. 
 
 65 
 
 itor-iii- 
 issi'ssed 
 I'oliUivo 
 t'aiuily; 
 
 icon I'N- 
 l)t)rr()\v- 
 •posc of 
 (li>tr('<s 
 
 i not ill 
 not lie- 
 
 ' SUl).JL'ft 
 (I iJOO'Ia 
 
 iiKi fai'ii"' 
 
 v>\ (1); 
 
 >; e. V\ 
 
 L' ill llie 
 tho pur- 
 Uiiig tlu! 
 u or ;-ol<l 
 u> IuukU 
 mds of ii 
 (Mily for 
 IS iV'ing 
 lifh till! 
 i(lin;;"-ui> 
 n(;cu]tiis 
 )S V. V. 
 
 served by the collector as aforesaid, and before the expiry of 
 the time for payment of tlie taxes, the collector has good 
 reason to believe that any person in whose hands goods and 
 chattels are subject to distress under the preceding jirovi- 
 sions is about to remove such goods and chattels out of the 
 municipality before such time has expired, and makes affidavit 
 to that olfect before the mayor or reeve of the municipality 
 or before any Justice of the Peace, such mayor, reeve or Jus- 
 tice shall issue a warrant to the collector authorizing him to 
 levy for the taxes and costs, in the manner ]irovided l)y this 
 Act, although the time for payment thereof may not have 
 expired, and such collector may levy accordingly. 
 
 (o) A city shall for the purposes of this .-ection be 
 deemed to be within the ?ountv of which it forms judicially 
 a part. 55 V. c. 48, s. 124 (2,>-); c 49, s. 19 (2). ' 
 
 (()) The costs chargeable in respect of any such distress Rev. Stat, 
 and levy shall be those jjayable to bailiffs under "The ni-c-t"^- 
 vision Courts Act." 
 
 (T) Xo ])erson shall make any charge ffU' anything; in 
 connection with any such distress or levy unless such thing 
 has been actually done. * i 
 
 (S) In case any person offends against the {)rovisions of Rt-j; Stat, 
 sub-section 7 of this section or levies any greater sum in '^' "'■ 
 resjiect of such costs than is authorized by sub-section G of 
 this section, the like proceedings may be taken against such 
 p.erson by the ])erson aggrieved as may be taken by the party 
 aggrieved in the cases provided for by sections 2 to T inclu- 
 sive of the Act respecting the Costs of Distress or Seizure of 
 Chattels, and all the ])rovisions of tlie said sections shall 
 applv as fullv as if enacted iiniftilis niulaiuUs in this Act. 
 no V. c. 15, Sched. C (133). 
 
 »>«> 
 
 ill M'l'H-t 
 
 H' claiiiis 
 
 130. If nnv ))erson whose name appears on the roll is 
 not resident within the mrnieiiiality, the collector shall trans- 
 mit to him by ])ost. addressed in accordance with the notice 
 givi'U-by such non-resident, if notice has been given, a state- 
 ment and demand of the taxes charged against him in the 
 roll, and shall at the time of such transmission enter the date 
 thereof in the roll, opposite the name of such person: and 
 such entry shall be priino fariv evidence of such transmis- 
 si(m and of the time thereof, and the said statement and 
 demand shall contain written or printed on some ])art thereof, 
 the name and post office address of such collector. 55 Y . c. 
 4S, s. 125. 
 
 A. A. — 5 
 
 I'nicced- 
 \\\f:n in 
 case of 
 iioii-res'.- 
 ileiits. 
 
66 
 
 THE AS.SE.SSMENT ACT. 
 
 When col ■ 
 lectors 
 may dis- 
 train fcT 
 rates (>n 
 non-resi- 
 dent's 
 land. 
 
 137. In case of the land of non-residents, who liave 
 required their names to be entered on the roll, tlie col- 
 lector, after one niontii from the date of the delivory of the 
 roll to him, and after fourteen days from the time such de- 
 mand as aforesaid has l)een so transmitted by i)ost, may nud<e 
 distress of any goods and chattels which he may find upon 
 the land in the same manner and subject to the same limita- 
 tions as i)roYided in section 135. 55 V. c. 48, s. 12(\; 5i) \'. 
 c. 58, s. ; (2). 
 
 Public 13H. The collector shall, by advertisement jjostcd up 
 
 «ale"to'b(» in at least tiiree public jdaces in the township, village or 
 given, and ward wluTcin the sale of tlu' goods and chattels distrained is 
 in what ^^ ]jp made, give at least six days* ])ublic notice of the time 
 and place of such sale, and of the name of the person whose 
 ]>ro])erty is to be sold: and, at the time nanuMl in ihe notice, 
 the collector or his agents shall sell at ])ublic auctimi tlie 
 goods and chattels distrained, or so much thereof as may lie 
 
 manner. 
 
 necessary, oo 
 
 V. c. -18, s. 1-:^" 
 
 Surplus, if l«tO. if the ])ropei'ty distrained has been sold for more 
 
 tohe pa*id' ^^"^^^ ^^1^' amount of the taxes and costs, aiul if no claim to 
 to party in the sur])liis is made by any other ])erson, on the ground that 
 whose pos- |]jp pi'oiicHy sold belonged to him, or that he was entitled 
 
 session the t ii • i j. i j.i i i l i 11 i 
 
 goods by lien or other rig'it to tlie sur])lus, such surjHiis sliali l)e 
 were; returned to the iierson in whose ])ossession the ])roperty was 
 when the distress was made. "55 Y. c. 48, s. 128. 
 
 or to ad- 140. If such claim is made by the person for whose 
 
 claimant. fii-^'Ci^ the ])ro])erty was distrained, and the claim is admitted. 
 
 the surjdus shall l)e paid to llie (daimaiit. 55 \'. c. 48, s. 129. 
 
 Wiien the 141. if the chiim is contested, such surplus money 
 
 siich s'nr- ^^^^^^ ^'*^ ]"*i*^ "^'^^1" Kv *^'>*-^ collector to the treasurer of the local 
 plus con- municii)ality, who shall retain the same until the res])cctive 
 tested. rights of the jiarties have Ikhmi determined by action or other- 
 wise. 55 Y. c. 48, s. 130. 
 
 Kecovery 
 of taxes by 
 action. 
 
 143. If the taxes payable by any ])erson cannot be re- 
 covered in any special manner ])rovided by this Act, they may 
 be recovered with interest and costs, as a debt due to ihe 
 local municipality, in which case the production of a copy 
 of so much of the collector's roll as relates to the taxes jiay- 
 able by such ]ierson, purporting to he certified as a true conv 
 by the cleric of the local munici]iality, shall be prima fnrir 
 evidence of the debt. 55 Y. c. 48, s. 131. 
 
PAYMENT OF RENT 'JO COLLECTOU. 
 
 67 
 
 ho liave 
 the c'ol- 
 y of tho 
 such (le- 
 ay make 
 lid upon 
 e liiuita- 
 ;; 51t V. 
 
 :)ste(l 11]) 
 ilhi.ire or 
 raineil in 
 the time 
 )n whose 
 le notiee. 
 'tion the 
 s mav he 
 
 for more 
 daim to 
 
 )un(l that 
 
 entitled 
 
 shall he 
 
 HM'tv was 
 
 or whose 
 idmittcd. 
 8, ?. r^ih 
 
 IS money 
 the local 
 
 •I'speetive 
 or other- 
 
 lot he re- 
 they may 
 le to the 
 if a cojiy 
 axes iiay- 
 trno conv 
 mn f(U'ir 
 
 ■m 
 
 143. Where taxes are due n])on any ))remisos occupied 
 liy a tenant who is not liahle to ])ay the same, the collector 
 may give such tenant notice in writinjj retiuiring him to pay 
 to such collector the rent of such premises as it hecomes due 
 from time to time to the amount of the taxes due and un- 
 ]iaid and costs, and tiie collector siiall have the same author- 
 ity as the landlord of the jiremiscs would have to collect simh 
 I'ciit hy distress or otiierwise for the amount of such un|)aid 
 taxes and costs: hut notiiini; in this section containeil shall 
 ])rovent the recovery, in the manner provided hy law for the 
 {•ollection of taxes, of any portion of such taxes which may 
 remain unpaid after api)lving any i)aYment so made. -")!) V. 
 c r)8,, s. 8. 
 
 144. — (1) Tn towns, villaires ami townsh' ,ery col- 
 lector shall return his roll to the treasurer on or l)efore ^he 
 1-lth day of T)ecend)er in each year, or on such dav in the 
 next year not later than the 1st day of Fehruary, as the coun- 
 cil of the municipality may appoint, and (suhject, in towns, 
 to the ])rovisions of section 1:50) shall jiay over to the trea- 
 surer the amount jiayahle. specifying in a separate column 
 on his roll how much of the whole amount jiaid over is on 
 account of each separate rate; and shall make oath Ijcfore 
 the treasurer that the date of the demand of payment and 
 transmission of the statement and denumd of taxes. re(]uireil 
 hy sections l.'ll and l.^H in each case, has hcen tridv stated 
 hy him in (ho roll. 55 Y. c. 48, s. I."??. 
 
 (2) The collector of every town and village shall ])ay 
 over to the treasurer of such town or village once every week 
 nntil the final return of the roll, the total amount collected 
 during the preceding week. 
 
 (3) The collector of every townshij) shall ])ay over to 
 tho treasurer of such township once in every two weeks until 
 the final return of the roll, the total amount collected during 
 the ])receding two weeks. 57 Y. c. 51, s. fi. 
 
 *45 (1) In case the collector fails or omits to collect 
 
 the taxes or any portion thereof hy the day api)oiuted ov to 
 he ap])ointed as in the last preceding section mentioned, the 
 council of the town, village or township may, hy resolution, 
 authorize the collector, or some other i)erson in his stead, to 
 continue the levy. and collection of the unpaid taxes, in the 
 manner and with the powers provided hy law for the general 
 levy and collection of taxes. 
 
 (2) Xo such resolution or authority .diall alter or affect 
 tile duty of the collector to return his roll, nor shall, in any 
 
 Payiiisr 
 iviit to cul- 
 li'ctor un- 
 til taxes 
 paid. 
 
 C( (Hector 
 to return 
 iii.s roll 
 unci jiay 
 over pro- 
 ceeds hy 
 the day to 
 lie a])- 
 pointed by 
 council. 
 
 Collectors 
 of towns 
 and vil- 
 lafrestojiay 
 to treasurer 
 weekly. 
 
 Collector 
 of town- 
 ship to pay 
 to treas- 
 urer every 
 two weeks. 
 
 Other per- 
 sons may 
 he em- 
 ployed to 
 collect 
 taxes 
 
 which col- 
 lector does 
 not collect 
 hy a cer- 
 tain day. 
 
I 
 
 68 
 
 THE ASSESSMENT ACT. 
 
 'II ' 
 
 III 
 
 6 
 
 manner whatsoever, invalidate or otherwise affect the lia- 
 bility of the collector or his sureties. 55 V. c. 48, s. 133. 
 
 140. The council of every city may, by by-law, fix the 
 times for the return of the collectors' rolls and make any 
 
 In cities 
 the council 
 may fix the 
 
 time for re- enlargements of the same. 55 V. c. 48, s. 134 
 
 turn of col- 
 lectors' roll 
 
 Proceed- 
 ings when 
 taxes are 
 unpaid, 
 and cannot 
 be (col- 
 lected. 
 
 147. If any of the taxes mentioned in the collector's 
 roll remain un])aid, and the collector is not al)le to collect 
 the sar.ie, ho 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 show, o])])ositc to each as- 
 sessment, the reason why lie could not collect the same by in- 
 serting in each case the words " Xon-resident " or " Not suffi- 
 cient property to distrain," or " Instructed by council not to 
 collect," as the case nuiy l)e; and such collector shall at the 
 same time furnish the clerk of the municipality with a dupli- 
 cate of such account, and the clerk shall, upon receiving sucli 
 account, nmil a notice to each ])erson a])])caring on the rttll 
 Avith res])ect to whose land any taxes appear to be in arrear 
 for that year. 55 Y. c. 48, s. 135. 
 
 Whenthus 14S. T"])on making oath before the treasurer that the 
 
 lected, col- f^i'iis mentioned in such account remain unjiaid. and that he 
 
 lectors to has not, Tipon diligent encpiiry, been able to discover suflR- 
 
 ^jj,^**'*'''^'^ cient goods or chattels belongine" to or in possession of the 
 
 amount, jjcrsons cliarged with or liable to ])ay such sums, or on the 
 
 premises belonging to or in the ])ossession of any occupant 
 
 thereof, whereon ho could levy the same, or any part thereof, 
 
 the collector shall be credited with the amount not realized. 
 
 55 y. c. 48, s. 13fi. 
 
 Taxes to 14t>. The taxes accrued on any land shall be a special 
 
 upoii land, ^^c" on such land, which lien shall have ]ireference over any 
 
 claim, ])rivilcge, lion, or iiKunnbrance of any i)arty except 
 
 the Crown, and shall not require registration to preserve it. 
 
 55 V. c. 48, s. 137. 
 
 Annual 
 
 lists of 
 lands 
 granted 
 etc., to be 
 furnished 
 by Com- 
 missioner 
 of Crown 
 Lands. 
 
 YEARLY LISTS OF LAND GRANTED BY THE CROWN. 
 
 150. The Commissioner of Crown Lands shall, in the 
 month of February in every year, transmit to the treasurer of 
 every county a list of all the land within the county patented, 
 located as free grants, sold or agreed to be sold by the Crown, 
 or leased, or appointed to any person, or in respect of which 
 a license of occu])ation issued during the preceding year. 
 55 V. c. 48, s. 138. See also cap. 28, s. 38. 
 
FURNISHING LISTS. 
 
 69 
 
 ct the lia- 
 5. 133. 
 
 aw, fix the 
 make anv 
 
 collector's 
 to colleei 
 iinicipality 
 roll; and, 
 to each as- 
 same by in- 
 ' Xot sufli- 
 ncil not to 
 lall at the 
 th a dupli- 
 iving such 
 in the roll 
 ! in arrear 
 
 r that the 
 ifl that he 
 over suffi- 
 ion of the 
 or on the 
 occupant 
 rt thereof, 
 t realized. 
 
 ) a special 
 ' over any 
 •ty except 
 reserve it. 
 
 OWN. 
 
 ill, ill the 
 oasurer of 
 
 patented, 
 le Crown, 
 
 of which 
 ing year. 
 
 151. The county treasurer shall furnish to the clerk of County 
 each local municipality in the county a copy of the said lists, t,7hmiT/h 
 so far as regards lands in such iuunicii)ality, and such clerk copies of 
 shall f urnisii the assessors resi)ectively with a statement show- J.j'^*. *" . 
 ing what lands in the said annual list are liable to assessment inunici- 
 within such assessor's assessment district. 55 V. c. 48, s. 139. pnlities. 
 
 ARREARS OF TAXES. 
 
 Duties of Treasurers, Clerl-s and Assessors in relation thereto. 
 
 152. The treasurer of every county shall furnish to the Lists of 
 clerk of each municipality, except cities and towns, in the ^""^|[^ ^|j''*'*' 
 county, and the treasurer of every city and town shall furnish arrears for 
 to the clerk of his municipality, a list of all the lands in his ^^^^ *» l>e 
 municipality in respect of whicli any taxes have been in arrear ^^^ clel-ks. 
 for the three years next preceding the !»*■ day of January in 
 
 any year; and the said list shall be so furnished on or ])efore 
 the 1st day of Fel)ruary in every year, and shall bo headed in 
 the Mords following: " List of lands liable to be sold for 
 arrears of taxes in the year 18 " ; and, for the purposes of 
 this Act, the taxes for the first year of the three which have 
 expired under the provisions of this Act, 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 placed upon a 
 collector's roll until some month in the year later than the 
 month of January. 55 V. c. 48, s. 140. 
 
 153. The clerk of the municipality is hereby required 
 to keep the said list, so furnished by the treasurer, on file in 
 his office, subject to the inspection of any person requiring 
 to see the same, and ho shall also deliver a copy of such list 
 to the assessor or assessors of the municipality, in each year 
 as soon as such assessor or assessors are a])pointed; 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 incorrectly described, and to notify such 
 occupants, and also the owners thereof, if known, whether 
 resident within the munici[)ality or not, upon their respective 
 assessment notices, that the land is liable to be sold for ar- 
 rears of taxes, and to enter in a column (to be reserved for 
 the purpose) the words " Occupied and Parties Xotified," or 
 "' Not Occupied," or " Incorrectly described," as the case may 
 be; and all such lists shall be signed by the assessor or as- 
 sessors and returned to the clerk with the assessment roll, 
 gether with a memorandum of any error discovered therein, 
 d the clerk shall file the same in his office for public use; 
 
 Local 
 clerks to 
 keep the 
 lists in 
 their offi- 
 ces open to 
 inspection, 
 give copies 
 to asses- 
 sors, no- 
 tify occu- 
 pants, etc. 
 
70 
 
 THE ASSESSMENT ACT. 
 
 and furnish forthwith to the county trensurer a true copy of 
 the same, certified to hy liini under the seal of the corpora- 
 tion; and every such list, or copy thereof, shall l)e received 
 in any Court as evidence, in any case arising concerning the 
 Lists to be assessment of such lands, o'y V. c. -1<S, s. 141; c. -lit, s. ^0. 
 
 evidence, j^^.^ ^^,^,_ ^'Zi. 
 
 Assessor's 
 certiticnte. 
 
 Local 
 clerks to 
 certify 
 lam is 
 
 which have 
 become 
 occupied. 
 
 1554. 'J'jie a.sse.ssors shall attach to each such list a certi- 
 ficate signed hy them, and verified hy oath or atlirnuition, in 
 tho form following: 
 
 I do certify tiiiit I liiive exaiuiiied all the lots in this list named; 
 and tliut 1 iiave eiiti'i'ed tlie nuiiies of ail occiip.-ints thereon, as well 
 as the names of the owners tlierei)r, when known; and that all the 
 entries relative to each lot are true and cori'eet, to the best of my 
 knowledge and belief. 
 
 55 V. c. 48, s. 14-^. 
 
 ir»5. — (1) The clerk of each municipahty shall ex- 
 amine the assessment roll when returned hy the assessor, and 
 ascertain whether any lot emhraced in the list last received 
 hy him from the treasurer ])iirsuant to section Irt'i, is entered 
 as then occui)ied upon the ro,ll of the year, or is huilt upon, 
 or is incorrectly descrihed; and he shall forthwith furnish to 
 the said treasurer a list of the several parcels of land which 
 appear on the resident roll as having i)econie occupied, or 
 huilt upon, or which have heen returned hy the assessor as 
 incorrectly descrihed. 55 Y. c. 48, s. 143 (1). 
 
 (2) Except in the cases provided for hy sections 58, .■)!) 
 am\ ()1, ou or l)efore the 15th day of Se[)tend)er in the then 
 current year, the county treasurer shall return to the clerk 
 of each local municipality other than a city or town, and 
 every city or town treasurer shall return to the clerk of the 
 city or town, an account of all arrears of taxes due in respect 
 of such occui)ied lands, or lands huilt upon, including the 
 percentage chargeahle under section Ki!) of this Act. 55 V. 
 e. 48, s. 143 (2); 58 V. c. 47, s. 8. 
 
 (3) The clerk of each municipality shall, in making out 
 the collector's roll of the year, add such arrears of taxes to the 
 taxes assessed against such occu[)ied lauds, or lands huilt 
 upon, for the current year; and such arrears shall he collected 
 in the same manner and sul)ject to the same conditions as all 
 other taxes entered upon the collector's roll. 55 V. c. 48, 
 s. 143 (3). 
 
 When 150. If there is not sufficient distress ni)on any of the 
 
 sufficient"' Occupied lands, or lands huilt upon, in the preceding section 
 
 named, to satisfy the total amount c4' the taxes charged 
 
 Return of 
 taxes due 
 to be made 
 to trea- 
 surer. 
 
 Clerk to 
 insert such 
 amount in 
 collector'ti 
 roll. 
 
STATEMENT AS TO A UREA US. 7) 
 
 jifriiinst the i-anic.', as well I'or the arrears as for the taxes of the distress on 
 turreiit year, tlie collector shall so return it in his roll to the """'*"''''• 
 treasurer of the municipality, sho\viii«i: the anuMint collected, 
 if any, and the amount renuiininif unpaid, and statinjf the 
 reason why payment has not been made, oo V. c. 4S, s. 14 i. 
 
 15T. — (1) The treasurer of every township and village Statement 
 shall, within fourteen days after the time api)ointed for tlie ^'^^j^^''*''^'''^ 
 return and iiiuU settlement of the collector's roll, and before turned l)y 
 tiu' Sth day of April in every year, furnish the county trea- '"^''1 treuH- 
 
 • , 1 . , i. !• 1 1 • 1 i 1 I 'i . surer, and 
 
 surer with a statement ol all unpaul taxes and school rules ^vin,„_ 
 directed in liie said collector's roll or l)y school trustees to bo 
 collected. 
 
 {2) Such return shall contain a descri[)tion of the lots 
 or parcels of land, a statement of unpaid arrears of taxes, if 
 any, and arrears of taxes jmid, on lands of non-residents 
 which have become occu[)ied, as required by section l");* of 
 this Act, and generally such other information as the county 
 treasurer may re([uire and demand, in order to enable hiu) to 
 ascertain the just tax chargeal)le upon any land in the muni- 
 cipality i'or that year; and the county treasurer shall not be 
 bound to receive any such statement after the Sth day of 
 A\)rn in each v'ur. -5.") V. c. 4cS, s. 145. 
 
 IfiH. in case it is found by the statement directed by Liainlity 
 the last j)receding section to be nuule to the county treasurer, '•'''"■"f'a 
 that the arrears of taxes U[)on the occupied lands of non-resi- uVrears are 
 dents, or upon lands built ujion, directed by section 155 of "<>t |wid, 
 this Act to be jjlaced on the collector's roll, or any part there- '"' ^^ '^"' 
 of, remain in arrear, such land shall be liable to l)e sold for 
 such arrears and shall be included in the next ar ensuing 
 list of lands to be sold by the county treasurer, under the 
 ])rovisions of section 1T;5 of this Act, notwithstanding that 
 the same may be occupied in the year when such sale takes 
 place; and such arrears need not again be placed upon the 
 collector's roll for collection. 55 V. c. 48. s. 14(1; c. 41), s. 21. 
 
 150. If the clerk of any municipality neglects to pie- Penalty on 
 serve the said lists of laud in arrears for taxes, furnished to him clerks and 
 by the treasurer, in i)ursuance of section 15'^, or to furnish negTectbg 
 coi)ies of such lists, as required, to the assessor or assessor'^, duties 
 or lU'glects to return to the treasurer a correct list of the ^'"^j^^^P'"*" 
 lands which have become occujiied, as required by section 155 seutions. 
 of this Act, and a statement of the balances which renuiin 
 uncollected on any such lots, as required by section 150 of 
 this Act; or if any assessor neglects to examine the lands 
 entered on his list, and to make returns in manner herein- 
 
 to 
 
I ' i 
 
 72 
 
 THE ASSESSMENT ACT. 
 
 before directed, every clerk or assoissor inakinf; pucIi default 
 shall, on siiniiuary eonvii'tioii thereof l)eforo any two Justices 
 of the ]'eace haviujr jurisdiction in tiie county in wiiicii 
 the municipality is situated, be liable to tiie peiuUties imposed 
 How-to l)f by sections 24i), ^itO and '-^51 of this Act; all lines so im})osed 
 shall bu recoverable by distress and sale of any goods and 
 chattels of the party making default. 55 V. c. 4iS, s. 147. 
 
 levied. 
 
 After re- 1«0. — (1) After the collectors roll has been returned 
 
 who "ore- ^^ ^''^' treasurer of a township or village, and before surh 
 ceive taxes treasurer has furnished to the county treasurer the statement 
 mentioned in section 15T, arrears of taxes may be paid to such 
 local treasurer; but after the said statement has been return- 
 ed to the county treasurer, no more money on account ol' the 
 arrears then due shall be received by any ollicer of the muni- 
 cipality to which the roll relates. 
 
 After 
 stiiteineiit 
 under sec. 
 1.57 collec- 
 tion of 
 arrears to 
 lielong' to 
 County 
 Treasurer 
 only. 
 
 (2) The collection of arrears shall thenceforth belong to 
 the treasurer of the county alone, and he shall receive pay- 
 ment of such arrears, and of all taxes on lands of non-resi- 
 dents, and he shall give a receipt therefor, specifying the 
 amount paid, for what period, the description of the lot or 
 ])arcel of land, and the date of payment, in accordance with 
 the provisions of section 225 of this xVct. 55 V. c. 4S, s. 14S. 
 
 Munici- lOI. Any local municipality may, by by-law, remit 
 
 inav'remit ^itbcr in the whole or in part, any taxes now (lue or to become 
 taxes due due upon the lands of non-residents within such munici- 
 on^non- palitv, Specifying the i)articula'" lands upon which the re- 
 lands, mission is made; and, upon the ])assing of such by-law, it 
 shall l)e the duty of the clerk forthwith to transmit a copy 
 of the by-law to the treasurer or other oflficer having the col- 
 lection of such arrears, who shall then collect only so much 
 of the said taxes as are not remitted. 55 V. c. 48, s. 14!). 
 See also s. 74. 
 
 The whole 16S. The treasurer shall not receive any ])art of the 
 l™""'d *^t ^^^ charged against any jjarcel of land unless the whole of the 
 onceunless arrears then due is paid, or satisfactory proof is produced ol 
 *he4and is |]^g previous jjayment, or erroneous charge of any ]iortion 
 thereof; but if satisfactory proof is adduced to him that any 
 parcel of land on which taxes are due has been sub-divided, 
 ho may receive the proportionate amount of tax chargeable 
 upon any of the sub-divisions, and leave the other sub-divi- 
 sions chargeable with the remainder; and the treasurer may, 
 in his books, divide any piece or parcel of land which has 
 
stati:mknt of AituEAns. 
 
 7i\ 
 
 Itcen returned to liim as in arrears for taxes, into as many 
 parts as the necessities of the ease may recjuire. .")') \'. c. \H, 
 
 ^. ir)0. 
 
 lOii. The treasurer sliall, on demand, <,Mve to tlie owner Tf de- 
 of any land cliar«>ed with arrears of taxes, a written state- '""■'"'•''• 
 
 •' J^ , 111 treiiHiinT 
 
 nient ot the arrears at tiiat (Uite, and Jie may eharjrc twenty topivca 
 cents for the search and statement on eaeii separate h)t or ^^'■'"'"' 
 l)arcel not exceeding tour, and lor every additional ten lots, i,f lurenrN. 
 H further fee of twenty cents; hut the treasurer shall not 
 make any ciiarge for search to any person who forthwith pays 
 the taxes. ')') V. c. 48, s. lol; e. VJ, s. '^2. 
 
 Lands on 
 wliich 
 taxes nil- 
 paid to l)e 
 entered in 
 certain 
 IiooUh hy 
 treasurer. 
 
 104. 'J'he treasurer of every county shall keep a sepa- 
 rate book for each township and viUage, in which he shall 
 enter all the lands in the municipality on which it apjjcars 
 from the returns made to him hy the clerk and from the col- 
 lector's roll returned to him, that there aru any taxes un- 
 paid, and the amounts so due; and he shall, on the 1st day 
 in May in every year, complete and balance his books by 
 entering against every parcel of land, the arrears, if any, due 
 at the last settlement, and the taxes of the ])reeeding year 
 which remain unpaid, and he shall ascertain and enter therein 
 the total amount of arrears, if any, chargeal)le ujjon the land 
 at that date. 55 Y. c. 48, s. 152. 
 
 165. If two or more local municipalities, having been Municipal- 
 united for municipal purposes, are afterwards disunited, '^r j[J.^f ","i 
 if a municipality or part of a munici])ality is afterwards afterward 
 added to or detached from any county, or to or from any other '^'»-"n'twl' 
 municipality, the treasurer shall make corres[)onding altera- 
 tions in his books, so that arrears due on account of any 
 jiarcel or lot of land, at the date of tlie alteration, shall be 
 placed to the credit of the municipality within which the 
 land after such alteration, is situate. 55 V. e. 48, s. 153. 
 
 lOO. If, at the yearly settlement to be made on the 1st 
 day of 3Iay, it ajjpears to the treasurer that any land liable to 
 assessment has not l)een ass(>ssed, he shall report the same to 
 the clerk of the municipality; thereupon, or if it comes to the 
 knowledge of the clerk in any other manner that such land 
 has not been assessed, the clerk shall under the direction of 
 the council, enter such land on the collectors roll next pre- 
 pared by him thereafter, or on the roll of non-residents, as 
 the case may l)e, as well for the arrears omitted of the year 
 preceding only, if any, as for the tax of the current year; and 
 the valuation of such land so entered shall be the average 
 
 Proceed- 
 ings where 
 any land 
 is found 
 not to 
 have been 
 assessed in 
 any year. 
 
I I 
 
 I 
 
 74 
 
 TIIK ASSESSMENT ACT. 
 
 viihii'd. 
 
 A|i|w'ul 
 from viilu 
 utiun. 
 
 viiliiation of the throe ))i'evious yi'iii's*. if' asficssed for the snid 
 tlirt'o yours, hut if not so assossc'(|, tiic cU'rk sliall nMiuiro the 
 How land assessor or assessors foi' the ciiiri'iit vear to value such hiiuis, 
 *" "' aiul it shall l)e the duty of the assessor or assessors to value 
 
 sueli lauds when rei[iiire(l, and to certify the valuation in 
 writiu^f to the clerk; and the owners of such lan<ls shall ha^e 
 the rifiiit to appeal to the council at its next or some suhse- 
 (pient meeting- after the taxes thereon have heen deuiando I, 
 but within fourteen days after such deuiaiid, which demand 
 shall he made before the Kith <lay of November; and the 
 council shall hear ami determine such appeal on some day 
 not later than the 1st day of Docendier. -"),-) V. c. 4S, s. 15 f. 
 
 Trfiasurer IHT. The couiitv treasuri'r niav correct anv clerical 
 
 errors. error which he himsell (liscovers. trom time to time, or which 
 
 nun' be certitied to him hv the clerk of any municipality. 
 
 55 "v. c. 4S, s. f55. 
 
 Ah to ore- KJH. If any jierson produces to the treasurer, as evi- 
 
 ceiptM, etc. deuce of payment of any tax. any i»api'r purporting to he a 
 receipt of a collector, school trustee, or other municipal 
 ofhcer, he shall not be bound to accept the same until he has 
 received a report from the clerk of the municipality in- 
 terested, certifying the correctness thereof, or until he is 
 otherwise satislied that such tax has been i)aid. 55 V. c. 
 48, s. 15(;. 
 
 14SO. — (1) If, at the balance to he made on the 1st day 
 
 Ten per 
 
 mUled*^ to "" "'' ^'".^' ''^ every year, it appears that tliere are any arrears 
 arrears due Upon any i)arcel of landj the treasurer shall add to the 
 yearly. whole amount then due ten i)er centum thereon. 55 V. e. 
 
 48. 
 
 1^ ^ 
 
 When five (2) In every municipality where by by-law taxes arc 
 
 onlv"to\t> l">y^hle by instalments and five per cent, has been added to 
 added to such tax by reason of default in paviucnt of any such instal- 
 taxes in ar- ju^Mits, the treasurer shall add to any balance remaining uni)aid 
 
 rear on ^ • • \ ' f i 
 
 ist May. upon the 1st day ot May m each year five per cent, thereon, 
 instead of ten i)er cent., as hereinbefore in this section pro- 
 vided, or a j)ercentage sntticient to make not less than ten 
 per cent, in all when less than five per cent, has been added 
 in the first instance. 57 V. c. 51, s. 7. 
 
 Percent- 170. In cities liaving a ])0])ulation of lOO.OOO or more, 
 
 age to be [f g^; the balance to be made on the 1st day of Mav in every 
 
 added to ' ., ii i. i.1 1 • *i 
 
 arrears of year, it apjjcars tliat tliere are any arrears due upon any parcel 
 taxes. of land, the treasurer shall add to the whole amount then 
 
I'EI{(JENTA(JE. 
 
 75 
 
 due the lepal rate of interest, but in every niunicipnlity wiicrc 
 by l)y-la\v taxes are |tayal)le liy instalments, and a pereentage 
 has been a(hh'd to such taxes by reason of default in tiu' pay^ 
 Micnt of any instabiicnt tlie tri'a>ui'er shall add to any l)alanee 
 renuiiniufr unpaid upon the 1st day of May in earh year, the 
 Icpil rate of interest, less wbatever has been already added 
 by reason of default. .")!) \'. c. 58, s. U. 
 
 ITI. Wliere the county treasurer is satisfied that there Where 
 is distress upon anv lauds of non-residents in aiTear for',''''''''''' 
 taxes in a to\\nshi|i or villajzc mlinieipality, he may issue a niKm IuikIh 
 warrant under his baud and seal to the collector of such muid- •,>' non-reH- 
 cipality, who >liall tbereby be autliorixA'd to levy the amount ,',',,''," jy 
 ilue, up(ui any ^M)ods and chattels found upon the land, in trtiiHiirer 
 the siime manner, and subject to the same itrovisions, as ;i|-(. "".ly autli- 
 contaiued in si'ctions \'A'> to 141 inclusive ol this Act, witli lector to 
 res[)eet to distresses made by collectors. 55 V. c. 4iS, s. 15S. '«vy. 
 
 173. I'npateutt'd laud vested in or htdd by TferFrom 
 
 ^lajesty, which may be hereafter sold, or a;;ree(l li 
 
 t ot' sohi 
 
 liat 
 
 ]fer- 
 
 to any person, or wiucli mav 
 
 loca 
 
 ted 
 
 as a iri'e 
 
 ;rant. 
 
 iial 
 
 (xl iiiipat- 
 ■ritfd 
 
 lial)li' to taxation from the date of such sale or yraut; and '"■",'.' V,^"J* 
 
 anv >ucli land which had 
 
 heen aireauv sold 
 
 »r a "reed to be 
 
 lie liat)le to 
 taxation. 
 
 sold, to any |ierson, or had been locateil as a free ;j:rant prior 
 
 to the 1st day of danuary, 1<S(I;{, shall be held to have been 
 
 liable to taxation since tlu' 1st day of danuary. ISdl!, and all 
 
 such lands shall be liable to taxation thenceforward under 
 
 this Act, in the same way as other land, whether any license 
 
 of oecupation, location ticket, certificate of sale, or receipt for 
 
 money paid on such sale has or has not been or is or is not 
 
 issued and in ease of sale or agreement for sale by the Crown, Rights of 
 
 whether any jjaynient has or has not been, or is or is not f '** ^''°"'" 
 
 made thereon, and whether any part of the purchase money 
 
 is or is not overdue and unpaid; but such taxation shall not 
 
 in any way affect the rights of Her Majesty in such lands. 
 
 55 V. e. 48, .«. 15i). 
 
 k'ed. 
 
 SALE OP I.. VXDS VOK 'rAXF.S. 
 
 173. ^^■here a portion of the tax on any land has been When 
 due for and in the third year, or for more than three years pre- |^*',"i' f *" '^^ 
 ceding the current year, the treasurer of the county shall, taxes.*"" 
 unless otherwise directed by by-law of the county council, 
 submit to the warden of such county a list in dui)li"catc of all 
 the lands liable under the provisions of this Act to he sold 
 for taxes, with the amount of arrears against each lot set op- 
 ])Osite to the same, and the warden shall authenticate each 
 
:;i 
 
 W' 
 
 i i 
 
 
 76 
 
 THE ASSESSMENT ACT. 
 
 Arrears of sucli lists by allixiiig thereto the seal of tlie corporation 
 tlm'e'.vt'ivr.s ^"'^ ^''^^ signature, and one of sucli lists shall he deixisited 
 t(>i)fi(«v- Mitli the elerk of the county, and tlie other sliall l)e returned 
 '"\}'^,f"'"" to the treasurer, with a warrant tliereto annexed, under the 
 Wjvnleii to hand ot the warden and the seal of the county, conuuanding 
 TifusurtT. ^\^^^ treasurer to levy upon tlie hind for the arrears due there- 
 on, with his costs, 5") \'. e. -IS, s. KJO. 
 
 .ivinuil 
 iiuvy ex- 
 tend time 
 for |i!iy- 
 iiieiit. 
 
 174. '^riu' council of a county, city or town, shall l)y 
 hy-law ])assed for that purpose, have powei- from time to time 
 to extend lu'vond the term of three years, tiie time for the 
 enforced collection by sale of lands for taxes. ')') ^^ c. -IS, 
 s. IGl. 
 
 What 
 Lmds only 
 the Treas- 
 urer sliall 
 Hell. 
 
 Treasurer's 1T5. It shall not 1)0 the duty of the treasurer to make 
 duty on re- jiHpiii'y before eU'ecting a sale of land for taxes, to ascertain 
 warrant to whether or not there is any distress upon the land; nor shall 
 sell. he bj bouml to inquire into or form any oiiinion of the value 
 
 of the land. 55 \'. c. 48, s. 102. 
 
 176. The treasurer shall not sell any lands which have 
 jiot been included in the lists furnishetl by him to the clerks 
 of the several municiijalities in the niontli of -Janua.y i)re- 
 ceiling the sale, nor any of the lands wliieli have been returned 
 to hiui as being occupied under the i)rovisions of section J55 
 of this Act, except the lands, the arrears for which had been 
 placed on the collector's roll of (he )»recciling year, and again 
 returned unpaiil ajid still in arrear in consequence of insulli- 
 cient distress being found on the lands. 55 \'. c. 48, s. 103; 
 c. 4'), s. 2-3. 
 
 County 177. — (I) The county treasurer shall i)repare a copy 
 
 Treasurer of the list of lands to be sold, rei^uired by section 1T;5 of this 
 list'of'""^ Act, and shall include therein, in a sei)arate column, a state- 
 lands to lie nient of the ])r()j)ortion of costs chargeable on each lot for 
 sold and jul vcrtising, and for the commissions authorized by this Aet 
 to be jiaid to him, distinguishing the lands as jiatonted, un- 
 |)atenicd, or under lease or license of occupation' from the 
 Crown, and shall cause such list to be published four weeks 
 in the Onlari) UazcUe, and once a week, for thirteen weeks, 
 in some newspaper published within the county, and, in the 
 case of a union of counties, in each county of the union, if 
 there be a newspaper pubiisiied in each county, and if not, 
 in the lounty or counties of the union in which a newspaper 
 is ])nb!islied, or, if none l)e so ])ublished, in some newspaper 
 published in some adjoining county. 
 
 
SALK OF LAND Foil TAXES. 
 
 77 
 
 (2) Where a junior foimty is sepjirated from n union of rmccfii- 
 eoiiiities iifter a return is made to the treasurer of the united ■»*?« "Ji''" 
 
 unties of huids in arrear for taxes, hut sueli hinds have not 
 
 laudN 
 iinfir fur 
 
 jmiKir 
 cdiiiity 
 sciiiiratcd 
 from iinidu 
 
 cf CdUll- 
 
 tifs. 
 
 eo 
 
 heen advertised for sale l)y the treasurer of tlie united ooun- 1'^"'.''* '" 
 ties, or senior county, sucli treasurer sliall return to the trea- 
 surer of the junior eounty a list of all the lands within the 
 junior eounty returned as in arrear for taxes, and not adver- 
 tised: and the treasurer and warden of the junior county shall 
 have powci' resnectively to take all the proceed in, <is which 
 treasurers and wardens, nnder this Act, can take for the sale 
 and conveyance of lands in arrear for taxes; l)ut, in case the 
 lands in such junior county have heen advertised hy the 
 treasurer of thi' united counties hefore such separation, the 
 saU' of siU'h lands shall he completed in tlu- same manner as 
 if the separation had not taken place, ."i,") \'. c. -IS, s. KM, 
 
 ITH. 'riio advertisemeid shall contain a notification, 
 that nidess the arrears and costs are sooner ])aid, the treasurer 
 will ])roeeed to sell the lands for the taxes, on a day. and at 
 a place named in the ailvertisement. 5.5 V. c. 18, s. 1(1.'"). 
 
 17!>. The day of tlu' sale shall he more than ninety-one 
 days after the first puhlication of the list. 5.") V. e. IS, s. IG'!. 
 
 ISO '['he treasurer shall also post a notice siuular to the 
 said advertisement in some convenient and puhlic place at 
 the Court House of the county at least three weeks hefore 
 the time of sale. T).-) V. c. -tS, s. IHT. 
 
 Notiw to 
 lit) ^,'ivfii iu 
 swell ad- 
 vertisi'- 
 ini'iit. 
 
 TiiiR' of 
 sale. 
 
 Xoticc to 
 be posted 
 up. 
 
 181. 'I'he treasuri'r shrll, in each case add to the ar- 
 I'ears pr.hlished, his commission or other lawful charges, and 
 the costs of puhlication. .•>,") Y. e. -IS, s. IfiS; e. 40, s. 24. 
 
 1S2. For the purpot^es of tax sales the council of nnv 
 county may hy l,y-law divide thi^ county into districts, ea 'Ji 
 of which may contain one or more municipalities, ami the hv- 
 Inw may as to each of such districts, provide that thereafter 
 the sales of land situate tlierein for arrears of taxes shall he 
 held hy the treasurer at such place in the district as may he 
 named in the hy-law; and every ailvertisement (m* iiotice ol 
 any such sale s^all state the name or numher of the dist'-i(<t 
 and the |)hK therein at which the sale will he held. <1() V. 
 e. IT), s. 71. 
 
 Mxpcilscs 
 added to 
 arrears. 
 
 I?y-law 
 dividing 
 comitieM 
 into dis- 
 tricts for 
 tax sale 
 pur|H)ses. 
 
 ISS- Tf. at any time appointed for the sale of the lands, 
 no hidders apjiear. the treasurer may adj(\nrn the sale from 
 (imo to time. .).") V. c. 48, s. IfiO. 
 
 .\djourn- 
 iiiff sale, if 
 no bidders^ 
 
I llliii 
 
 ii 
 
 78 
 
 THE ASSESSMENT ACT, 
 
 i» 1S4. — (1) If tlie taxf'S liavo not lieen previmislv col- 
 
 sliall Ipcted, or if no ])ors()ii appears to pay tlic same at tlie tiiiiL' 
 I i>y and pjaoo appointed for the sale, the treasurer sliall sell l)y 
 "'" public auction so unich of the land as is sulHcicnt to discliarne 
 the taxes, and all lawful chariies incurred in and ahmit the 
 
 in preferen 
 
 ce 
 
 s^ale, and the collection of the taxes, sel!in< 
 such part as he luay consider l)est for the ownur to sell first; 
 and, in otferinj^' or sellin>r siudi lands, it shall not he nece-^- 
 sary to describe i)articularly the ]iorti()n of the lot whieli is 
 to be sold, but it shall be sutlicient to say tiutt he will sell so 
 much of the lot as may be necessary to secure the ])aynient 
 of the taxes due; and the atuount of taxes stated in the trea- 
 
 surer s advertisement 
 rect amount due. 
 
 nai 
 
 111 all case: 
 
 lU'K 
 
 1 to be the 
 
 cor- 
 
 WliMilaiid 
 (liics not 
 .si'll f<,rfiill 
 amount of 
 taxes. 
 
 {2) If the treasurer fails at such sale to sell any land 
 for the full amount of arrears ol' taxes due, he shall at such 
 sale adjourn the same until a day then to be pul)licly named 
 by him. not earlier than one week, nor later than three months 
 tliereafter, of which adjourned sale he shall uive notice by 
 ])ublic advert isenu'iit in the local newspaper, or in one of the 
 local papers in which the oriiiinal sale was advertised, and on 
 such day he shall sell such lands unless otherwise directed 
 by the local municipality in which they are situate, for any 
 Slim he can realize, and shall accept such sum as full ])ay- 
 ment of such arrears of taxes; but the owner of any land <o 
 sold for less than the full amount chariicable against the 
 same as aforesaid shall not be at liberty to redeem the same, 
 exce])t u])on ])ayiuent to the county treasurer of the full 
 amount of taxes due, toiiether with the ex])enses of sale and 
 the ten per cent. ])rovided for in section '^llO of this Act; and 
 the treasurer shall account to the local municipality for the 
 full amount of taxes paid. .V) A', c. -IS, s. ITO (1), (2): (iO V. 
 c. 15. Sched C (134). 
 
 I'nrclinsf (;5) If 11, council of the local municipality, in which is 
 
 ilalit'ies of" •'^'ti'iite any lot to which sub-section 2 refers, desire to be- 
 
 liinrlssold come the ])urchasers thereof lor the amount of the arrears of 
 
 for taxes. ^^y^Q^ tlicreon, it shall be lawful for such municipality to 
 
 l)urchase the same if the ])rice olTered at such adjourned sale 
 
 is less than the amount of such arrears, and if the council 
 
 of the local municipality before the day of si.eh adjourned 
 
 sale has iriven notice in writiuir of intention so to do; and it 
 
 shall be the duty of the council of such tocal municipality to 
 
 sell any lands so accpiired within seven years from the time 
 
 Avhen they were acquired; but the owner of any land so ]uir- 
 
 chased by the local municipality shall not be ai libertv to 
 
UEDEMFJION, 
 
 79 
 
 
 redeem tlie siine except upon payment to tlie county trea- 
 surer of the full amount of the taxes due, toixether with the 
 expenses of sale, and the treasurer siuiU account to the local 
 nuinicipalitv for the full amount of taxes i)aid. 55 V. c. 18, 
 s. irO (;*); GO V. c. 45, s. 72. 
 
 (4) The treasurers of the townships of York, Scar- 
 l)orou,<iii and Ktol)icoke shall not sell for taxes a ])ortion of 
 any vacant lot laid out accordinu- to any reijistered plan, the 
 froiita,<>'e of which does not exceed fifty feet, hut shall, in all 
 such cases, sell the whole of such lot for the hest price that 
 may he oifered hy the hidders at the sale, and any money oh- 
 tained hy the treasurer as the price of any such lot shall be 
 a|i])lied iirstly in yiaying the arrears of taxes and interest and 
 lawful expenses due in respect of such lot, and the l)alance, 
 if any, shall he ])aid hy such treasurer to the owner of such 
 lot, or to such other person as may he authorized liy law to 
 receive the same. 
 
 (5) 'I'he sale of all lands in respect of which returns 
 liave alicady been made hy the treasurers of the townsiii|)s 
 of York, Scarhorouiih and Ktoljicoke to the treasurer of the 
 county of York shall he carried on and completed hy the said 
 treasurer of the county of York. 5!) ^^ e. 5S, s. 11. 
 
 ((■)) Suh-seclions 4 and 5, shall not in any way alter or 
 affect the Act ])assed in the 58th year of Her .\Iajesty*s reign, 
 intituled, " An Act respectin,<i' the Township of York." or the 
 l»y-laws confirmed hy tlie said Act. 5!> V. c. 58, s. 13. 
 
 l^i*5. Xo person shall he entitled to purchase at a sale 
 for taxes, under section 184, or from a local municipality 
 Avhich has purchased land thereunder, more nnpafcnted land 
 in the free arant districts than a locatee is entitled to oi)tain 
 or hold under "The Vvw (irants and Homesteads Act." 
 
 Redeiiip- 
 tiiin ill 
 svicli cjise. 
 
 Size of lot 
 wliicli iiiiiy 
 Iw sold for 
 taxes. 
 
 5(i V 
 
 3!), 
 
 1. 
 
 Sale of 
 liiiid where 
 returns 
 have bi'en 
 already 
 made. 
 
 oS V. c. 
 !>4, not af- 
 fected. 
 
 Land pur- 
 eiiased at 
 tax sale, 
 not to ex- 
 ce'id limit 
 fixed hy 
 Rev. .Stat, 
 c. 2!t. 
 
 IHil. No sale for taxes shall he mad(> of uni)atented land Sales not 
 in the free <:rant districts where the faxes due tJiciVDn ;,,.,, t"'»'i"'"le 
 loss than $10, if the lands have not heeii liei'di'e the Ti\]\ day es less 
 of May. 18!):}, advertised for sale, nor where no Iidiki fide im- tl>i»>> •'^l** 
 ]irovements have heen made hy or on hchalf of the locatee. i',^,,",",v,.. 
 This section shall nof apply to lands ])urchased hv munici- ""■'>t'< 
 lialities prior to the '^rth day of ^\^.\\\ 1893 under the enact-"""'''" 
 ments consolidated in said secti(Vi 181. 5(1 V. c. I?!>. s. ?. 
 
 1S7. All hinds in the free prant districts ])nrcliased Landspur- 
 nnrler sale for taxes shall he suhjecr to all the terms an.' c(iii- kII^'Ikw. 
 (litions as to settlement or otherwise required hy "Tlie Free 
 
I ! I 
 
 , 
 
 11 
 
 m 
 
 n I If 
 
 ;i ii„ 
 
 II !! 
 
 i: ■ I ii 
 
 80 
 
 THK ASSESSMENT ACT. 
 
 tocondi- Grants and lloinostcads Act," unless under siiocial circuni- 
 Rev. Stat, stances the (.oniiiussioner oi ( rown Lands sees fit to dispense 
 therewith in whole or in part. 56 V. c. 39, s. 3. 
 
 c. 20. 
 
 Collection 
 of tiixf.s on 
 Innds imr- 
 cluiscd 
 from tliH 
 Urown. 
 
 Wlicn ISS. If the treasurer sells any interest in land of whieh 
 
 seliriand ^'^^' *'*^'^' '^ ^" ^''^ Crowu, lie shall ou'ly sell the interest therein 
 tliefeeof ot' the lessee, licensee, or locatee, and it shall be so dis- 
 CrowIi'*he ^''^^^^.V expressed in the conveyance to be made by the trea- 
 shall only i^'irer and warden, and such conveyance shall give the i)ui-- 
 sell the in- chaser the same rights in respect of the land as the original 
 [esre'i.'etc. ^^ssee, licensee or locatee enjoyed, and shall be valid, witho.it 
 
 retpiiring the assent of the Coininissioner of Crown Lands. 
 
 55 Y. c. 48, s. i:i. 
 
 1S!>. Jf the ti'casurer of a county, city or town sells any 
 interest in land of which the Crown, wliether as representi.Hl 
 by the Covernnient of Canada or the Government of the 
 I'rovince of Ontario, is or \vas tlie mortgagee, or has any claim 
 thereto on accouit of unpaitl purclui-se money, he shall only 
 sell the interest therein of the owner of the equity of re- 
 demption for the time being or of the ])urchaser, as the case 
 may be, and it shall be so distinctly expressed in the convey- 
 nace to be made l)y the treasurer and warden or mayor, and 
 (whether so ex])ressed or not), such conveyance shall in no 
 wise affect the rights of the Crown in the said lands under 
 the mortgage or otherwise, and shall give the jnirchaser the 
 same rights only in respect of the land as the owner of the 
 equity of redemption or jiurchaser from the (Vown enjoved. 
 55 V".' c. 48, s. 171 rt; c. 49, s. 29. 
 
 lOO. If the treasurer sells any interest in land of which 
 the fee is in the city, town or other municipality in respect 
 of which the taxes accrue, he shall only sell the interest 
 therein of the lessee or tenant, and it siiall be so distiu'tly 
 expressed in the conveyance to l>e made by the treasnrer and 
 warden, and such conveyance shall give the ])urchaser the 
 same rights only in resjiect of the land as the original lessee 
 or tenant enjoyed. 00 V. c. 49, s. 3. 
 
 nil. If the purchaser of any parcel of land fails to pay 
 immediately to the treasurer the amount of the purchase 
 money the treasurer shall forthwith again put up the prop- 
 erty for sale. 55 V. c. 48, s. 172. 
 
 I02. Xo sale of lands for taxes or for rates under a 
 drainage by-law shall invalidate or in any way affect the col- 
 lection of a rate which has been assessed against or imjiosed 
 or charged upon sucli lands prior to ti. date of the sale. 
 
 Sale of in- 
 
 ttTPSt of 
 
 lessee or 
 ten.ant of 
 n)iinici|ial 
 property. 
 
 When inir- 
 chaser fails 
 to pay 
 purchase 
 money. 
 
 Sale of 
 lands for 
 taxes not 
 to affect 
 collection 
 
 I 
 
 i 
 
 ■3« 
 
n 
 
 EFFECT OF SALE. 
 
 81 
 
 to |)iiy 
 )urcliase 
 
 undor a 
 tlie col- 
 iiiil)osocT 
 he i^ale. 
 
 hut wiiicli iu-trues or Iioioiiil'^ due luul payable after the rates "f^t'"'»' 
 or taxes in rospeet of which tlie ,<ale is had hecaiae due and''"^'"' 
 
 55 V. e. 48, s. Vi'>' 
 
 })ayahle or after the sale. 
 
 at. 
 
 ('crlifi''(ilr of Sale — Ta.v Deal. 
 
 10;$. The treasurei'. al'ti'r selling- any land for taxes shall Trnwurci- 
 <iive a certifieate undei- Ins iunid to the ]iurehasei-, ^^tatinj^' li^'I'^'^jij;' 
 distinctly wh.at ])art of the land, and what interest therein, diasi-i ^ 
 have ])een so sold, or statin-;- that tlie whole lot or estate has ^''.'"."'^^'''^ 
 been so sold, and descrd)in^- tlie same, and also statin^' toe sold, 
 quantity of land, the sum for which it has been sokl, and the 
 exjienses of sale, and further statinjr that a deed conveying 
 the same to the purchaser or his assiuns, according to the 
 nature of the estate or interest sold, with reference to sections 
 l<St and 188 of this At, will be executed by the treasurer 
 and warden on demand, at any time after the expiration of 
 uno year from the date of the certificate, if the land is not 
 previously redeemed. 55 V. c. 48, s. 173. 
 
 104. — (1) 'I'he |)urchaser shall, on the receipt of the I'mvliiisir 
 treasurer's certificate of sale, become the owner of the Ifiii'l' soilff ','r 
 so far as to have all necessary rights of actitni and powers taxes to l)e 
 for itrotecting the same from suoilation or waste, until the ''''^""■'' 
 ex])iration of the term during which the land may be re- tliereof, for 
 deemed; but he shall not knowingly jiermit any person to certain 
 cut timber growing n|)on the land, or otherwise injure tb^-\',',\'\'"c.Tmt 
 land, nor shall he do so hin\self, but he uuiy use the land of trcas- 
 without deteriorating its value. luvrsciT- 
 
 (2) The i)urchaser shall not be liable f(n" danuige dona Proviso, 
 without his knowledge to the property during the time the 
 certificate is in force. 55 X. c. 18. s. I'M. 
 
 !!>»>. !''roiu the time of a tender to the treasurer of the Effect of 
 full amount of I'cdemption money reipiiretl by this Act, t he f*''"lf'' "^ 
 puicluiser shall cease to have any further right in, or to the ^[^1'"'""' 
 land in ([uestion. 55 \'. c. 48, s. 1T5. 
 
 Iflft. l''vrrv ti'casurer 
 
 nal 
 
 hall 
 
 '.(' entitled to two and one- Trcas 
 
 iier ceutum commission upon the sums collected liv him, '"'.'''' '.'"•'""'• 
 
 as aforesaid, except that where the taxes against any i)arcer 
 <>{' laud are less than $10 the treasurer shall lie entitled to 
 
 charue in lieu of his commission, 2^) vvnU 
 ITn: c. 19. s. 25. 
 
 48, 
 
 11>T. Where land is sold bv a treasurer, accordinir to F 
 
 the provisions of section 177, and following sections of this 
 
 etc., 
 on sa.es of 
 land. 
 
82 
 
 THE ASSESSMKNT ACI'. 
 
 Act. lie may arid the fniniiiission and costs wliioli lie is 
 Iioivhy aiitliorizt'd to cliaruv for the sorvicos al)()V(' iiiontionod, 
 to tlie aiiioiint ol' arrears on those lands in r('S])('ct of 
 which siioli services have lieeii severally iieii'crmed, and in 
 every case he shall jrive a statement in detail with eacli certi- 
 ficate of sale, of the arrears and costs incurred. 55 V. c. 48, 
 
 s. irr. 
 
 Is ! 
 
 Expenses 
 (if searcll 
 ill Uck'is- 
 try Ottiue 
 for (les- 
 criptidii, 
 etc. 
 
 ISIiS. 'I'lie treasurer shall, in all certificates and deeds 
 iiivi'ii for lands sold at siicli sale, <;ive a description of the 
 ]>art sold with suHicieiit certainty, and if less tlian a whole 
 lot is sold, then he shall uive such a. general description as 
 may enal)le a surveyor to lay olV the ])iece sold on the <ir()und; 
 and he may make search, if necessary, in the registry otliee, 
 to ascei'tain the description and houndaries of tiie whole 
 l)arcel. and he may also oi)laiii a surveyor's description of 
 such lots, to he taken from the registry otliee or the govern- 
 ment ma])s. where a full description cannot otherwise be 
 ol)taine(l, such surveyor's fee net to exceetl $1 ; and the 
 charge so iucui'red shall he included in the acccumt and paid 
 hv the purchaser of the land sold, or the partv I'edeeming 
 the same. 55 V. c. -IS. s. ITS. 
 
 Treasurer 1!M>. Ivxcept as hefore jiroNidod. the tr(>asurer shall not 
 
 nu'otl'ier'" ^'i' t'lititleil lo any other fees or emoluuients whatever for any 
 fees. services rendered hy him relating to the collection of arreai's 
 
 of taxes on lands. 55 A', c. -18, s. 1T!>. 
 
 Owners I200. Suhjccl to the [irovisions of suh-sections 2 and 3 
 
 may, witti- (,|- ejection 1S4, the owner of anv land wdiich may hereafter 
 
 year, re- he sold lor non-payment ot arrears ot taxes, or lus lieirs, 
 
 de.'in es- exccutois, administrators or assigns, or any other person, 
 
 bypayhig ""'l^- '1^ !"!>' ^^'''if" within oui^ year from the day of sale, ex- 
 
 piireliiise elusive ol' that dav, redeem the estate sold hv paving or ten- 
 
 iope? '''"'' 'It'i'iii.i: to the county treasurer, for the u>^q and l)enetit of the 
 
 cent. ]»urchaser oi- his legal ri'pri'-entaiives. the sum paid l)y him, 
 
 tliereon. (oo-other with ten jier centum thereon: and the treasurer shall 
 
 give to the ]>nrty ])aving such redemiition money, a receipt 
 
 stating the sum paid and the ohject of ]iaymont; and such 
 
 recei])t shall he evidence of the redemi)tion. 55 V. c. 48, s. 
 
 ISO; no Y. c. 15, Sched. (l-'^5): c. 15. s. m. 
 
 Deed of 201. Tf the land is not redeemed within the period ^o 
 
 ^.|,\'|;^|[,^'J'' allowed for its redemntion, lieing one year exclusive of the 
 day of sale as aforesaid, then, on the demand of the pur- 
 chaser, or his assigns, or other legal representative, at anv 
 time afterwards, and on ]iaymcnt of $1, the treasurer shall 
 
DEKD TO PUKCHASEH. 
 
 83 
 
 eh liG is 
 entionod, 
 
 ('S])('ct of 
 
 1, anil in 
 
 acli ccrti- 
 
 \^ c. 48, 
 
 uul deoi.ls 
 in of tlie 
 1 a wliole 
 I'iption as 
 e jirouiul; 
 try otliee, 
 lie whole 
 [•iption ol' 
 le govern- 
 crwise l)i' 
 and llic 
 and paid 
 ■edceminiz 
 
 shall not. 
 cr for anv 
 of arreai's 
 
 s 2 and 3 
 
 horoaftcr 
 
 his lu'irs, 
 
 V person, 
 
 f sale, ex- 
 
 nii- or ti'n- 
 
 o'iit of the 
 
 by him, 
 
 -urer shall 
 
 a receipt 
 
 and such 
 
 . c. -48, s. 
 
 period 'o 
 live of the 
 
 the pnr- 
 ■e, at anv 
 iirer shall 
 
 ])roiiare and execute with tlie warden, and deliver to him or 
 ilieni. a deed in duplicate of the land sold, in which deed 
 any nuniher of lots may he included at the request of the 
 ])iirchaser or any assignee of the ])urchasor. 55 V. c. 48, s. 181. 
 
 203. The words " treasuri'r "" and '* warden '" in the pre- Mcaniiifr 
 ceding section shall mean the jiersons who at the time of the "f "'"■''" 
 execution of the deed in such section mentioned hold theaminai- 
 said otlices. 55 V. c. 4 8, s. 182. 'l>'ii. 
 
 tJOIl The (h'cd shall he in the form, or to the same 
 effect as in S(4iedule Jj to this Act. and shall state the date 
 and cause of the sale, and the jiriee, and shall desci'ihe the 
 land accni'ding to the ])rovisions of section 1'.I8 ni' this Act. 
 and shall have the elVect of vesting' the land in the pur(4iaser 
 or his heirs and assigns or other legal representatives, in fee 
 simple lu' olhei'wise. according to the nature of the estate or 
 interest sohl: and no such deed ^^liall he invalid for any error 
 or miscalculation in tin^ amount of taxes or intei'est therein 
 ill arrcar. oi- any error in descrihing the land as *• patented "' 
 or '"unpatented or "held under a license of occupation." 
 55 y. e. 48, s. 183. 
 
 204 — (1) The deed shall he renistered in the registry 
 olVice of the registry division in which the lands are situate, 
 within eiiihteen months after I he sale, otherwise the persons 
 (daiming under the sale shall not he deemed to have pre<iervod 
 tlu'ir priority as against a ]mrchaser in good faith who has 
 registered his deed ]irior to the registration of the deed from 
 the warden and treasurer. See also c. 130. s. J)n. 
 
 {'2) The registrar or deputy registrar upon produc- 
 tion of the duidicate deed, shall enter the same in the registry 
 hook, and give a ceriiflcate of siudi entry and registration in 
 accordance with "The Registry Act." 55 Y. c. 48, ?. 184. 
 
 30ii. As resnect< land sold for taxes hc'fore the 1st day 
 of January. 1851, on the receijit hv the re^'istrar of the jn'opor 
 county or nlace, of a certificate of the sale to the nurchaser 
 under the hand and seal of ofTice of the sheriff stating the 
 name of the ])nrchaser, the sum paid, the nuinher of acres 
 and the estate or interest sold, the lot or tract of which the 
 same forms part, and the date of the sherilfs conveyance 
 to the purcdiaser. his heirs. exiMMitors, administrators or 
 assiirns. and on the production of the conveyance from the 
 sheriff to the imrchaser. his heirs, executors, administrators 
 <ir assigns, such registrar shall register anv sheriff's deed of 
 
 Contents 
 of (Iciil 
 Mild itfcct 
 thfi-i'of. 
 
 Deed to hf 
 
 rctristcred 
 
 within 
 
 ci^flitcfn 
 
 niontlis to 
 
 ohtiiin 
 
 priority. 
 
 K<ristra- 
 tion of 
 d>t'(ls. 
 
 Kev. .Stat, 
 c. 13(i. 
 
 On what 
 certificate 
 n'H:i.-strar"s 
 to rcLdstiT 
 sheriff's 
 deeds of 
 lands sold 
 for taxes 
 before 1S51 
 
84 
 
 Sh.Titf to 
 ^'ivf cfi'ti- 
 ticiite (if 
 execution 
 of coiivey- 
 iinces af tt I 
 .liinuary 
 
 1st, isr;i, 
 
 and before 
 1st .laini- 
 avy, 18i;(), 
 ft>r rejjis- 
 tiatioii. 
 
 Treasiuer 
 to enter 
 in a hook 
 descrip- 
 tions of 
 lands con- 
 \eyed to 
 I)nr- 
 cliasers. 
 
 Deed to Ix 
 binding if 
 land not 
 redeemed 
 in one 
 year. 
 
 THl-: ASSESSMENT ACT. 
 
 liiiid sold I'or taxos lu'l'orc tlic 1st day of January, 1S.")1; and 
 llie iiKidc of such rciristiT shall he the entoriiig on roi-ord a 
 transfi'ipt of such (k'ijd ov coiivoyaneo. 55 V. c. -IS. s. 185. 
 
 30((. As rt'spi'fis land sold for taxes aftci- (ho 1st day 
 (d" Jannavy, 1S51. and |)rior to the 1st o[ danuary. ISfiii. the 
 sluM'ill' shall also give tiic |nirchaser or his assions. or othor 
 K\t;al ri'prcsi'ntativcs. a i-oi'tilicatc uikUm- his hand and seal of 
 (•ilicc of tho execution of the deed, containinf>' the i)articulars 
 in the last section mentioned; and such certificate, for tlio 
 juirpose of resist I'at ion in the reyistry oilice of the proiicr 
 registry division of any deed of. lands so sold for taxes, shall 
 he deemed a memorial thereof; and the deed shall he regis- 
 tered, and a certiiicate of the registry thereof shall be granted 
 hy the registrar, on |)roduction to iiini of the deed and certi- 
 ficate, without further proof; and the registrar shall, for the 
 registry and certiiicate thereol", l)e entitled to seventy cents 
 and no more. 55 \'. c. 4S, s. ISG. 
 
 207. The treasurer shall enter in a hook, which the 
 county council shall furnish, a full description of every parcel 
 of land conveyed hy him to purchasers for arrears of taxes, 
 with an index thereto, and such hook, after such entries have 
 heen made therein, shall, together with all copies of collector's 
 rolls and other documents relating to non-residents" lands, he 
 hv him ke])t among the records of the countv. 55 V. c. 4S, 
 
 s." fsr. 
 
 20S. If any tax in i-espeet of any lands sold hy the 
 treasurer, in ]mrsuance of and under tlie authoritv of the 
 " - - ,|- ciiaptcr 180 of the' Eevised 
 
 e saut sale, such sale, and tlie oiiicial iW{'(\ to the pur- 
 chaser of any such lands (provided the sale was o|)enly and 
 fairly conducted) shall he final and hinding upon tlie former 
 
 Deed valid 30f>. Wherever lands are sold for arrears of tax(^s. and 
 tioned'"'"' ^^'^ treasurer lias given a deed for the same, such deed shall 
 
 if 
 
 .-Jit 
 
1851; ami 
 11 record a 
 i, s. 185. 
 
 he 1st (liiy 
 ISllli, tlio 
 ;, or otlior 
 111(1 seal of 
 partieular.s 
 le, for tlio 
 [he proper 
 axes, shall 
 1 Ije regis- 
 he granted 
 and cerli- 
 ill. for tlio 
 eiitv cents 
 
 wliieli the 
 very parcel 
 ■s of taxes, 
 iitrics have 
 ' collector's 
 ' lands, he 
 [y V. c. 4S, 
 
 nld hy the 
 
 ily of the 
 
 le Revised 
 
 1 Statute^ 
 
 or of tliis 
 
 1 1 receding" 
 
 n one year 
 
 1() the pnr- 
 
 Tpeiily and 
 
 tlie former 
 
 aiming hv. 
 
 ; Act that 
 
 arrears of 
 
 or redeem 
 
 (> thereof. 
 
 taxes, and 
 deed shall 
 
 OBJKCTIONS SILKXCKI) AFTKK TWO YK.MtS. 
 
 he to all intents and purposes valid and hinding. except as 
 
 against the Crown, if the same has not heeii (piestioned l)e- 
 .' , /' 1^ .'i- t...* :.,..: ,.i:,.t:.,.. i... 
 
 against the Crown, it the same has not l)eeii (piestioned i)e- 
 fore some Court of competent jurisdiction hy some [)erson 
 interested in the land so sold within two years from the time 
 of sale. 55 Y. c. IS, s. 'S!i. 
 
 So 
 
 wiiliin n 
 
 ciTtain 
 
 tiiiu'. 
 
 211. Ill all cases wliere laiKls are sold for arrears of 
 taxes, whether such sale is or is not valid, then so far as re- 
 gards rights of entry adverse to any hoiia fide claim or right, 
 whetlior valid or invalid, derived mediately or immediately 
 under such sale, section S of " The Act respecting the Law 
 and Ti'ansfer of Property" shall not apply, to the end ami 
 intent that in such cases the right or title of persons claimiiig 
 adversely to any such sale shall not he conveyed where any 
 ])erson is in occupation adversely to such right or title, and 
 that in such cases the Common Law and sections 2, 4 and (i 
 •; of tlie statute ])assed in the 3'^nd year of the reign of King 
 Henry A' HI., and chaptered !), he revived, r. d the same are 
 and shall continue to he revived. 55 V. c. -ib, s. li)l. 
 
 212 — (1) In all cases (not lieing within any of the 
 exceptions and i)ro\isions of sul)-section ^5 of this section), 
 where lands having lieen legally liahle to lie assessed for taxes, 
 are sold as for arrears of taxes, and such sale or the conveyance 
 conscipient thereon is invalid hy reason of uncertain and 
 insiinicient designation or description, of the lands assessed, 
 : < sold or conveyed, and the right or title of the tax ])urchaser 
 is not valid, and the tax purchaser has entered on the lands 
 so lial)le to assessment or any ])art thereof, and has improved 
 the same, then in case an action for the recovery of the lands 
 is hrought against such tax purchaser and he is lialile to iie 
 I ejected hy reason of the invalidity of such sale or convey- 
 ;? ance, the Judge hefore whom the action is tried shall direct 
 S the jury to assess, or shall himself (if the case he tried with- 
 ;£ out a jury), assess damages for the defendant for the amount 
 of the purchase money at the sale and interest thereon, and 
 of all taxes paid in respect of the lands since the sale hy the 
 tax purchaser and interest thereon, and of any loss to he sus- 
 tained in consequence of any improvements made hy the de- 
 
 C'lTtaiii 
 titiisiircr'M 
 (Ifcds Hot 
 t(i hf in- 
 valid, if 
 till' sale is 
 valiil. 
 
 Jiiglit.s (if 
 I'litry ;\'l- 
 
 \l TM' tn 
 
 tax-pur- 
 cliaser. 
 
 Kfv. Stat, 
 c. 11 !l, s. 8. 
 
 Cuininon 
 Law and 
 32 11. viii. 
 c. "J. .ss. 2, 
 4 ifc U, re- 
 vived. 
 
 Incorrect 
 descrip- 
 tion of 
 land in 
 convey- 
 ance to tax 
 purchaser. 
 
li ! 
 
 86 THE ASSKHSMENT ACT. 
 
 J'cndant licforo tho coiniiipnceinoiit of the action, nnd all poi'- 
 Mtiis tlu'oiijiii or iindt'i- wlioiii lie cliiiins, k'ss iiil just allow- 
 aiH'cs for (he not valiii' of any tiniliur sold oil' the lands, and 
 all otiior Jnst allowances to tiie plaintiiV, and shall asses.s tho 
 value of the land to ho recovered. 
 
 (•.') ir a jndfi-nioiit is pi'ctnounced for the |ilaintill', no 
 writ of ])ossessi()n shall issue until the expiration of one 
 
 Tlir )ilain 
 titf t(p p.iy 
 
 intd'Cdurt month thereafter and uutil the phiinlilV has paid into Court 
 lit.forewrit I',,,. (|,(, (h-feiidiint tho amount cd' sucli damaucs; or. if the 
 -'• ' ' ' ' ' "■•■ ' ' lie n\av retain it. on 
 
 limy fli'Ct 
 til rctiiiii 
 till' liiiiil 
 
 Bioii issues, defendant di'sires to retain the land, ne iii€i_> n-unn n, un 
 or tax I'lir- jijivin;,' into Court within the said pi'iiod of one month, or on 
 '^ '"'"'' or hefore iiny suhse(pieiit day to he appointed by the Court, the 
 
 value of the land as asst'ssed at the trial: after which pay- 
 1111 paviiitr ""''^t' '^" ^^'^^^ <^t' liOi^f^i'^^^ion shall issue, hut the plaintitf on 
 its viiiiic. tiling in Court for the defendant a sullicient release and 
 
 conveyance to tlie defendant, of his right and title lo the 
 
 land in (piestion. shall he entitled to the monov so paid in. 
 
 r),*) \". c. AH, s. 1!»3 (1) (-i); (iO V. c. L"), Schod C"(13(5). 
 
 {',]) This section shall not apply in the following cases: 
 
 {(i) If the taxes for non-payment whereof the lands 
 wore sold have heen fully paid liefore the sale: 
 
 {h) If, within the ])oriod limited by law for redemp- 
 tion, the amount jiaid hy the ])urchaser. with all 
 interest jiayahle thei'eon, has heen i>aid or ten- 
 dered to the |)erson entitled to receive such l^ay- 
 inent, with a view to redemption of the lands; 
 
 (c) "Where on the ground of fraud or evil practice by 
 the ])urchasi'r at such sale, a Court would granc 
 ecpiitable relief. 55 V. c. -18, s. 11)5? [:]). 
 
 ....... ...„ 21S. — (1) In any of tho cases named in the preceding 
 
 li!it"teiniil^*^*-'^''^" wdiereiii tiie ]daintiff is not tenant in fee simple, or 
 
 in f.'-, (11- fee tail, the payment into Court to bo made as afoi'osaid, of 
 
 v'llm'^i'f"' ^'^^ value of tho land, by the defendant desiring to retain the 
 
 the land to land, shall be into the High Court and the plaintitf and all 
 
 lie paiil ill- parties entitled to and interested in the said la.ids, as against 
 
 CourL ' ^^^^ jjurchaser at such sale for taxes, on tiling in the High 
 
 Court, a sidlicient release and conveyance to the defendant 
 
 of their rosjicctive rights and interests to the land, shall be 
 
 entitled to the money so paid in such proportions and shares 
 
 as to the High Court, regarding the interests of tho variou:> 
 
 parties, seems proper. 
 
 ^^^''if''^/''*' (2) In any of such cases wherein the doicndant is not 
 
 is^iorteii. tenant in fee simple or fee tail, then the payment of damages 
 
 ant in fee, 
 
 Wiii'll sec- 
 tiiiM not to 
 apptv ; 
 if taxes 
 paid lie- 
 fore sale ; 
 if land re- 
 deemed ; 
 
 in oases of 
 fraud. 
 
 Where the 
 
HIGH COUUT. 
 
 87 
 
 1(1 all pci'- 
 iisl iillow- 
 iinds, and 
 assL'S.s tho 
 
 uiitilT", no 
 11 of Olio 
 iito Court 
 or. if tl\c! 
 iiiii it, on 
 nth. or on 
 roiirt. the 
 liicli \)i\\- 
 liiiiitill' on 
 'lease and 
 tie to the 
 paid in. 
 Ki). 
 
 iiii' casi's: 
 
 the lands 
 ho sale; 
 r redeiiip- 
 '. with all 
 d or ten- 
 siich pay- 
 lands; 
 
 raetice by 
 uld grant 
 
 preceding" 
 simple, or 
 >resaid, of 
 retain the 
 11' and all 
 as against 
 the High 
 [lel'endant 
 , shall 1)0 
 nd shares 
 le various 
 
 int is not 
 f damages 
 
 i 
 
 into Court to he made as aforesaid by the plaintill' shall be 
 into the High Court. ").") \'. e. IS, s. !!»;{. 
 
 J4I4. — (1) If the defendant does not pay into Court, 
 the value of tho land assessed as aforesaid, within the [leriotl 
 of one month, or on or hefore any suhse(pient day ap[)ointed 
 hy the Court as nu'iitioiied in siib-seetioii 'i of section 'i\'i, 
 then any other person intei'estt'd in the lands under the sale 
 or conveyaiiee for taxes may within ninety days after the date 
 of the pnuiomiciiig of the judgiiu'iit in suh-seetion 2 of seetion 
 'i\'i meiilioned, or before any suhse(|tu'nt day appointed liy 
 the Coiirl as in said suh-scction iiicniioiied. I'or paynieiit liy 
 tile (iefendaiil. pay into Court the >ai(l value of the lands; 
 and till the expiration of the time within wliieh such pay- 
 ment may he made, and after sueh payment, no writ of [los- 
 session shall issue. 
 
 {2) The defendant, or other pei'son so paying in shall 
 he eiitilled as against all others interested in the lands under 
 the sale or eoiiveyaiice for taxi's. to a lien on the lands for 
 -■^iicli amount as exceeds the proportionate value of his interest 
 in the hinds, enforceable in such manner and in such shares 
 and proportions as to the High C(Uirt, regarding the interests 
 of the various parties, and on bearing the parties, seems lit. 
 .">."■) v. c. is, s. l!)l; (10 V. c. ;}, s. a, and see s. 'iX-l {2). 
 
 21»5. In case the defendant or any other person inter- 
 ested, pays into Court in manner aforesaid, the plaiiitilf shall 
 be entitled to the iiniount so paid in, on liling in Coui't a 
 siiilicient release and conveyance to the person so paying in, 
 of all his right and title to the lands, in whicb release ami 
 conveyance it shall be exjiressed that the same is in trust for 
 such person, to secure his lien as aforesaid. 55 V. c. 48, s. 1!'5. 
 
 JilO. If the said value of the lands is not [laid into 
 Conrt as above ])rovi(le(l, then the amount of the damages 
 ])aid into the High Court shall be |)aid out to the variou> 
 jiersons, who, if tlie sale for taxes were valid would be en- 
 titled to the lands, in such shares and proportions as to the 
 High Court, regarding tho interest of the various i)arties, 
 seems lit. 55 V. c. 48, s. 19G. 
 
 21T. — (1) Jn all actions for the recovery of land in 
 which both the plaintilf (if his title were good) would be 
 entitled in fee simple or fee tail, and the defendant (if his 
 title were good) would be also so entitled, if the did'endaiit, 
 at the time of appearing gave notice in writing to the i)laiu- 
 tilT in such action or to his solicitor named in the writ, of the 
 
 tilt' vivlue 
 iif im- 
 provt'- 
 nn'iit«,t!tc., 
 til 1)1' |)ai<l 
 iuti) lligli 
 Uinut. 
 
 .Viiy (itluT 
 |ii'i'.siiii ill- 
 ttifstcd 
 iiiiiy pay in 
 viiliic iis- 
 Nessc<l if 
 (IftViuiaiit 
 (li)frt not. 
 
 Till' jiayor 
 til liavf a 
 liiii fur 
 suc'li pri)- 
 pi lit inn as 
 fxcceds tiis 
 interest. 
 
 How tlie 
 owiiiT can 
 I litain tlie 
 value I'f 
 tlie land 
 paid in. 
 
 Hiiw tliu 
 value of 
 inipnivp- 
 nieiits, etc. 
 |iaid inuan 
 lie ol)- 
 tained. 
 
 I'rovision 
 as to costs 
 in cases 
 where 
 valii;^ of 
 ilie land 
 and ini- 
 prove- 
 nunts, etc. 
 
IMAGE EVALUATION 
 TEST TARGET (MT-S) 
 
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 e. «.„ Hill 2.0 
 
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 U 111.6 
 
 m 
 
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 %: 
 
 *^ ^?>"' 
 
 A 
 
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 Hiotographic 
 
 Sdences 
 
 Corporation 
 
 23 WEST MAIN STREET 
 
 WEBSTER, NY. 14S80 
 
 (716) 872-4S03 
 
ir#.% 
 
\ 1511 
 
 88 
 
 THE ASSESSMENT ACT. 
 
 only in 
 question. 
 
 amount claimed, and tliat on payment of 8uch anionnt, the 
 defendant or i)erson in possession would surrender the pos- 
 session to the plaintiff; or that he desired to retain the land, 
 and was ready and willing to ])ay into Court a sum mentioned 
 in the said notice as the value of the land, and that the de- 
 fendant did not intend at the trial to contest the title of the 
 plaintiff; and if the jury, or the Jndge, if tliere l)e no jury, 
 Ijefore whom the action is tried, assess damages for the de- 
 fendant as provided, in the next preceding five sections, and 
 it satisfactorily ap])ears that the defendant does not contest 
 the action for any other purpose than to retain the land on 
 ])aying the value thereof, or to obtain damages, the Judge 
 before whom the action is tried, shall certify sucii fact n[)o:i 
 the record, and thereupon the defendant shall be entitled to 
 the costs of the defence, in the same manner as if the plain- 
 tiff had been nonsuited on the trial, or a verdict had been 
 rendered for the defendant. 
 
 (2) If on the trial it is found that such notice was not 
 given as aforesaid, or if the Judge or jury assess for the de- 
 fendant a less amount than that claimed in the notice, or find 
 that the defendant had refused to surrender possession of the 
 land after tender made of the amount claimed, or (where the 
 defendant has given notice of his intention to retain the stlid 
 land), that tlie value of the land is greater than the amount 
 luentioned in the said notice, or that he has omitted to pay 
 into Conrt the amount mentioned in the said notice for thirty 
 days after the jdaintiff had given to the defendant a written 
 notice that he did not intend to contest the value of the land 
 mentioned in such notice, then in such case the Judge shall 
 not certify, and the defendant shall not lie entitled to the 
 costs of the defence, but shall pay costs to the plaintiff; and 
 upon the trial of any cause after such notice, no evidence shall 
 be j'equired to be jiroduced in proof of the title of the plain- 
 tiff, r)-) Y. c. 48, s. 107. 
 
 Tax piir- 
 cha^er 
 without 
 other 
 remedy 
 wlicse title 
 iH invalid 
 to have a 
 lien on the 
 land for 
 jMirchaHe 
 money, etc. 
 
 21 S. In any case in which the title of the tax pur- 
 chaser is not valid, or in which no remedy is otherwise pro- 
 vided by this Act, the tax purchaser shall have a lien on the 
 lands for the purchase money paid at such sale, and interest 
 thereon at the rate of ten per centum per annum, and for the 
 anu)unt of all taxes paid by him since such sale and interest 
 thereon at the rate aforesaid, to be enforced against the lands 
 in such proportions as regards tiie various owners, and in 
 such manner as the High Court thinks proper. 55 V. c. 18, 
 s. }\)S. 
 
TAX I'UIICHAHEK AND OltlGINAL OWNLU. 
 
 89 
 
 JJIO. Xo valid contract entered into between any tax Contracts 
 purchaser and original owno]-, in regard to any lands sold or J'^^".ur- 
 assiiined to have been sold i'or arrears ot: taxes, as to pnr- chaser ami 
 chase, lease, or otherwise, shall bo annulled or interfered with ;;^^i»'JJ.»>^^^^ 
 by this Act, but such contract and all consecjuences thereof, timied. 
 iis to adnnssion of title or otherwise shall remain in force as 
 if this Act had not been jiassed. 55 V. c. 48, s. 191). 
 
 220. Xothing in the next preceding ten sections of Secui>nn 
 this Act contained shall affect the right or title of the owner „„^ ^^^l^l 
 01 any land sold as for arrears of taxes, or of any person claim- ply wliero 
 ing through or under him, where such owner at the time of {^'^'^^ "^J'^,"*^'" 
 the sale \\as in occupation of the land^ and the same has since pied since 
 the sale been in the occupation of such owner, or of those sal**- 
 claiming through or under him. 55 V. c. 48, s. 200. 
 
 3S1. Xothing in the next preceding eleven sections of other 
 this Act contained shall prejudice the right or title which any -"^'^ ^ Tl 
 
 , 1 ,. 1 • • 1 I niedial to 
 
 purchaser at any sale lor taxes, or any one claiuung tlirough purchaserH 
 or under him, has heretofore acquired or hereafter acquires <=""*'«"«'• 
 under any other statute. 55 V. c. ~t6, s. '^01. 
 
 223. In the construction of the next preceding 
 twelve sections of this Act, occupation by a tenant shall be 
 deemed the occupation of the reversioner; and the words 
 " tax jiurchaser '' shall apply to any person who ])nrchases 
 at any sale under colour of any statute authorizing sales of 
 lands for taxes in arrear, and shall include and extend to all 
 persons claiming through or under him; and the words " orig- 
 inal owner'' shall include and extend to any person who, 
 at the time of such sale, was legally interested in or entitled 
 to the land sold, or assumed to be sold, and to all persons 
 claiming through or under him. 55 V. c. 48, s. 202. 
 
 Construc- 
 tion of 
 " Tax pur- 
 chaser," 
 " Original 
 owner." 
 
 DEFICIENCY FROM NON-PAYMENT OF CERTAIN TAXES PRO- 
 VIDED FOR. 
 
 223. Every locail municipal council, in paying over Deficien-" 
 any school or local rate, or its share of anv countv rate, or ^'';*"" *='''■" 
 of any other tax or rate lawfully ini|)osed for Provincial or to be sup- 
 local pur])oses, shall sup]dy, out of the funds of the muni- i'li«'fl by 
 cipality, any deficiency arising from the non-payment of the cWmlity!"' 
 tax, but shall not be held answerable for any deficiency aris- 
 ing from the abatements of, or inability to collect, the taxes 
 on personal property other than for county rates. 55 V. c. 
 48, s. 203. 
 
I 
 
 : 
 
 90 
 
 Collection 
 of arrears 
 of taxes in 
 cities and 
 towns. 
 
 County 
 
 treasurers, 
 etc., to 
 keep trip- 
 licate 
 bhmk 
 receipt 
 books. 
 
 THE ASSESSMENT ACT. 
 
 ARREARS OF TAXES IN CITIES AND TOWNS. 
 
 234. In cities and towns arrears of taxes shall be col- 
 lected and managed in the same way as is hereinbefore pro- 
 vided in the case of otlier municipalities; and for siichpur- 
 jioses the nnmieipal otlicers of cities and towns shall ])erforin 
 tlie same duties as the like otticers in other municipalities; 
 and the treasurer and mayor of every city or town shall, for 
 such purposes, also jjerform the like duties as are herein- 
 before, in the case of other municipalities, imposed on the 
 county treasurer and warden res|)ectively. 55 V. c. -18, s. 
 204. 8ee .section 153. 
 
 2S{> The treasurer of every county, city and town 
 shall keep a triplicate blank receipt book, and on receipt 
 of any sum of money for taxes on land, shall deliver to the 
 person nudving payment one of such receipts, and shall de- 
 liver to the county, city or town clerk the second of the set 
 with the corresponding number, retaining the third of the set 
 in the book, the delivery of such receipts to be made to the 
 clerk at least every three months; and the country, city or 
 town clerk shall file such receipts, and, in a book kept for 
 that pur{)Ose, shall enter the name c,f the ])ersou making 
 ]iaymeiit; the lot on which jiaymcnt is made, the amount 
 paid, the date of ])ayment. and the nund)er of the receipt; 
 and the auditors shall examine and audit such books and 
 accounts at least once in every twelve months. 58 V. c. 48, 
 s. 205. 
 
 hnds^for 226.— (1) All powers conferred upon cities and towns 
 
 taxes in by sectioiis 132, 152, 155, 157, 104, 171, 174, 189, 1!)3, 201, 
 certain 202, 224 and 225, of this Act, and all duties imposed bv said 
 
 townships. ,. ii a- n I •;• 1 , "i . 
 
 sections npciii the otticors of such cities and town, and the 
 mayors thereof, shall hereafter be vested in and apply to the 
 townships of York, Scarborough and Etobicoke,' in the 
 county of York, and to the reeves of said townships, and for 
 the ])urposes of the collection of arrears of taxes on lands 
 therein and the sale of such lands for taxes, the said town- 
 ships shall he considered as towns, and wherever the word 
 " town ■' occurs in any of the said sections it shall be held 
 to apply to and include the said townships, and wherever 
 the word "^ mayor " occurs in the said sections it shall be 
 held to apply to the reeve of each of the said townshi]is for 
 the time being. 59 V. c. 58, s. 10. (For similar provisions >^ 
 as to the village of East Toronto, see GO V. c. 46, s. 2.) 
 
 Audit of 
 books, etc. 
 
NEW MUNICIPALIIIES. 
 
 91 
 
 (2) This section shall not in any way alter or affect the •'•^V. c. «4 
 Act passed in the ")Sth year of Her Majesty's reign and cha])- "(ji***^*'"''' 
 tered IM, or the hy-laws confirmed thereby. 59 Y. c. 58, 
 s. 13. 
 
 I 
 
 AKRE.VRS OF T.WES IN NEW MUNICIPALITIES. 
 
 On incor- 
 {Kiration of 
 a, town, 
 county 
 treasurer 
 to trans- 
 mit list of 
 arrears to 
 town 
 treasurer. 
 
 )rovisions> 
 
 927. Tpon the incorporation of any new town, in any 
 county, the county treasurer shall make out a list of all 
 arrears of taxes then due and unpaid in his hooks upon lands 
 situated in the newly incorporated town, and shall transmit 
 tlie same to the treasurer of the town, who, after receipt of 
 the said list, shall have, with the mayor, all the powers i)os- 
 sessed hy the county treasurer and warden for the collection 
 of such taxes and for enforcement of the same hy sale; hut in 
 such list tlie county treasuier shall not include any lot then 
 advertised for sale for taxes. 55 V. c. 48, s. 206. 
 
 23S. In cases where a new local municipality is Arrears of 
 formed from two or more municipalities or ])ortions of two ^^jj'i^^jj.Jj'^^ 
 or more municipalities situated in dill'erent counties, the where new 
 collection of arrears of taxes due at the time of formation I"""'c'im1- 
 
 , • 1 ■ t I ity formed. 
 
 shall Ije made l)y tlie treasurer of the county in wluch tlie 
 new municipality is situate, if the new iiiunici])ality is a 
 township or village, or if the new municipality is a town, hy 
 the treasurer of such town; and for the ])uri)ose of enahling 
 him to make the collection, the treasurer or the treasurers 
 of the other county or counties from which any portion of 
 the new municipality is detached, shall immediately upon 
 the formation thereof, make out lists of the arrears of taxes 
 then due in their respective portions, and transmit the same 
 to the treasurer of the county in which the new municipality 
 is situate, or of the town (as the case may he); and where 
 a new niunicij)ality is formed from two or more municipali- 
 ties situate in any one county, the treasurer shall keep a 
 se]iarate account for such new municipality. 55 V. c. 48, 
 s. 207; GO \'. c. 15, Sched. C (137). 
 
 220. The treasurer and warden of the county in which Who may 
 the new municipality, if it he a township or village, is situate, take pro^ 
 and the treasurer and mayor of the new municipality, if it enforce**'* 
 he a town, shall have power, respectively, to take for the col- collection, 
 lection of such arrears of taxes all the proceedings which 
 treasurers and wardens or treasurers and mayors can take 
 for the sale and conveyance of land in arrear for taxes, and 
 in case the lands in the new municipality have heen adver- 
 
TTT 
 
 iMi 
 
 i 
 
 j 
 ! 
 
 ilii 
 
 t 
 
 Ml 
 
 ^ 
 
 1 
 
 :( 
 
 J 
 
 1)2 
 
 THE ASSESSMENT ACT. 
 
 I'rocet'd- 
 iii^fs where 
 returim 
 intule tu 
 trt'asurt^r 
 lii'fore sej)- 
 jiration. 
 
 tised hy tlie treasurer or treasurers of the county or counties 
 of wliicli tlie new municipality formed part Ijel'ore its foi'iua- 
 tion, the sale of such lands shall he completed in tlie same 
 manner as if such new municiivalitv had not heen formed. 
 55 V. c. 48, s. 5208. 
 
 530. "Where a inunicipality or ])art of municipality 
 has heen or is hereafter separated from one county and in- 
 cluded in another after a return has heen made to the trea- 
 surer of the county to which it formerly l)elonjicd, of lands 
 in arrear for taxes, hut the lanils have not been advertised 
 for sale by the treasurer of the former county, such treasurer 
 shall return to the treasurer of the county to wiiich such 
 territory belongs a list of all the lands within such territory 
 returned as in arrear for taxes and not advertised; and the 
 treasurer and warden of the county to which the territory 
 belongs sliall have power respectively to take all the |)roceed- 
 ings which tieasurers and wardens under this Act can take 
 for the sale and conveyance of lands in arrear for taxes; but 
 in case the lands in such territory have l)een advertised before 
 the separation, the sale of such lands shall be completed in 
 the same manner as if the separation had not taken place, 
 and conveyance of lands previously sold shall be made in 
 like manner. 55 V. c. 48, s. 5209. 
 
 531. Where a municipality, or any part of a muuici- 
 pality, has heen or is hereafter separated from a county and 
 included in a citv or town separated from the county for 
 municipal purposes, after a return has been made to the 
 treasurer of the county of lands in arrear for taxes, but the 
 lands have not heen advertised for sale by the treasurer of 
 the county, such treasurer shall return to the treasurer of 
 the city or town a list of all the lands within such territory 
 returned as in arrear for taxes and not advertised; and the 
 treasurer and mayor of the city or town shall have power to 
 take all the proceedings which treasurers and wardens under 
 this Act can take for the sale and conveyance of lands in 
 arrear for taxes, but in case the lands in such territory have 
 been advertised before the separation, the sale of such lands 
 shall he completed in the same manner as if the separation 
 had not taken place, and conveyance of lards previously 
 sold shall be made in like manner. GO V. c. 4'^, s. 4. 
 
 NON-RESIDENT LAND FUND: 
 
 ThpjNon- 232._(i) The council may, by by-law, direct that all 
 
 the moneys received by the county treasurer, on account of 
 
 fjalc'8 for 
 taxes on 
 lands 
 wliich 
 have been 
 annexed ' 
 city orse. 
 a rated 
 town. 
 
NON'-HiiSlDENT LAND FUSJ). 
 
 93 
 
 taxes on non-resident i' lands, shall be paid at -tated periods Land 
 to the i«evoral local uuinicipalities to wliich su.ih taxes were '*'"'"'• 
 due, or tliat they tliall constitute a distinct and separate 
 fund to be tailed Uie *' Xon-resident Land Fund" of the 
 county. 
 
 (2) In the ab-nice of such by-law, the coui\ty treasurer if no nucIi 
 shall pay over to ^ Se local treasurer all such moneys when so l>y-l»w. 
 collected. 55 V. .. 48, s. 210. 
 
 3*i3. The 1 i asurer shall, when such fund has been Treasurer 
 created, open an '■count for each local municipality with ^^U^,^^"" 
 the said fund. 5.' V. c. 48, s. 211. therefor. 
 
 234 If a nn on of counties is about to be dissolved, When any 
 all the taxes on noi. -residents' lands imposed by by-hiM'S "f ^'bouUobe 
 the provisional council of the junior county, shfdl be re- disBolved. 
 tnrncd to and collected by the treasurer of the united coun- 
 ties, and not by the provisional treasurer; and the treasurer 
 of the united counties shall ojien an account forthwith for 
 the junior county with the Xon-resident Land Fund, 55 V. 
 c. 48, s. 212. 
 
 33Ji. Tn cases where a new county has been or is here- Collecticn 
 after formed in whole or in ])art from two or more iminici- "^ *"""* '" 
 ])a]ities situate in different counties, tho collection of non- cipalitien. 
 resident taxes due at the time of formation in respect of 
 lands situate in the new county which have not been adver- 
 tised for sale shall be made by the treasurer of the new 
 county; and foir the purpose of enabling him to make such 
 collection, the treasurers of the other counties formerly 
 having jurisdiction over the respective portions of territory 
 included in the new county, shall make out lists of the non- 
 resident taxes then due in their respective portions, and 
 transmit the same to the treasurer of the new county. 55 V. 
 0. 48, s. 213. . 
 
 330. .Ml sums ]iaid to a municipality out of the Xon- 
 resident Land Fund of the county, shall form part of the 
 general funds of such municipality. 55 Y. c. 48, s. 214. 
 
 237 — (1) The council of the county may from time 
 to time, by bv-law, authorize the warden to issue, under the 
 corporate seal, upon the credit of th(^ Xon-resident Land 
 I'und, debentures payable not later than eight years after the 
 date thereof, and for sums not less than $100 each, so that 
 the whole of the debentures at any time issued and unpaid 
 
 Money 
 
 from Non- 
 
 resicUnit 
 
 Laiui 
 
 Fund, liow 
 
 apiiro- 
 
 priiited. 
 
 Delwn- 
 tireH niny 
 1)1* issued 
 oi\ the 
 credit of 
 
vt 
 
 94 
 
 THE ASSESSMENT ACT. 
 
 Non-resi- 
 d(>nt Lniul 
 Fund. 
 
 Who to 
 have 
 charf;r« of 
 them. 
 
 AsHcnt of 
 riitepaycr") 
 to by-law 
 not rp- 
 <iuired. 
 
 I{y whom 
 to l)f nt go- 
 tiated. 
 
 Proviso. 
 
 do not exceed two-tliirds of all arrears then due and accruing 
 uj)on the lands in the county, toirothcr with such other sums 
 as may he in the treasurer's hands, or otherwise invested to 
 the credit of the said fund; and all del)cntnres issued hy the 
 county shall he in the exclusive custody of the treasurer, 
 who shall l)e rcsponsilde for their safety until their proceeds 
 are deposited with him. 55 V. e. 48, s. 215. 
 
 (2) It shall not lie necessary to procure the assent of 
 the ratepayers hefore the i»assiu>r of the l)y-law autliorized hy 
 this section. 58 V. c. 4T, s. !>, part. 
 
 !2!{^i. Such delieiitures shall he negotiated hy the 
 warden and treasurer of the county, and the proceeds shall 
 he ])aid into the said fund, and the interest on the said de- 
 hentures. and the jtrincipal when due, sludl he i)ayahle out 
 of such fund: hut tiu' purchaser of any such del)entures shall 
 not l)e hound to see to ihe apjilication of the ])urcliase money, 
 nor he held responsihle for non-ai)i)lication thereof. 55 V. 
 c. 48, ?. 21G. 
 
 Applica- 231>. The council luay, hy hy-law. direct that all 
 
 j'^"^|.(jH„f moneys received hy llie county treasurer froui the proceeds 
 
 <lel)t>ntuiv.s :)f the sale of such dehcntures shall be i)aid in such manner 
 
 cTe'uto" ^"*^ ^^ ^"*^'^* times, as may 1)e directed hy the hy-law to such 
 
 Non-resi- municipality or numicipalitics, as to the council may seem 
 
 dfnt Land p,.,jp(>,.^ ])rovided that the whole sum, ordered hy the hy-law 
 
 to l)e ])aid to any munici])ality, shall not exceed two-thirds 
 
 of all arrears at the date of tlu' i)a-;sinir of the hy-law, due 
 
 and accruinjr upon the lands in such municipality, toixether 
 
 with such other sums as may he in the county treasurer's 
 
 hands, or otherwise invested to the credit of the snid fund 
 
 received from and on account of tlie taxes due upon the lands 
 
 in such municipality. 58 Y. c. 47, s. 9, part. 
 
 Paying 340. Tlie treasurer sliall jiay the proceeds of the sale 
 
 ceeds'of' ^^ ^^^^^ dchcnturcs to such municipality or municipalities 
 debentures within the county as may he directed hy the by-law. 58 V. 
 c. 47, s. r», part. 
 
 Provision 
 for i)ay- 
 ment of 
 such de- 
 
 241. Tf at any time there is not in the Xon-resident 
 Land Fund, money sullicient to pay the interest u])on a de- 
 benture or to redeem the same when due, such interest or 
 enures. f]^.],(,j-,ti,i.e phall he ])ayahle out of the ^ neral county funds, 
 and the payment thereof may be enforced in the same manner 
 as is by by-law ])rovided in the case of other county deben- 
 tures. ' 55 V. c. 48. s. 217. 
 
 Hi 
 
DIVISION OF SURPLUS. 
 
 95 
 
 34lS. The council of tlic county may from time to SurphiHof 
 time pass by-laws a])|)ortioning the surplus moneys in the rei^-,i^"V' 
 Non-rcsiilont Land l-'und amonjist the municipalities rate- Laud 
 ablv, accordiuif to the moneys received and arrears due on ''".'"."• *f' ^♦' 
 account oi" the non-residents" lands in each municipality; hut amonK 
 such a])])ortionmcnt shall always l)e so linuted that the de- !'^>."'>'c'l'al- 
 hentures un])aid shall never exceed two-thirds of the whole 
 amount to the credit of the fund. '5 V. c. 48, s. 218. 
 
 ities. 
 
 34«$. The treasurer shall not he entitled to receive IVas- 
 from the person navin<r taxes anv i)ercenta<ie thereon, hut '"'T ''*''"' 
 may receive from the fund such percentage upon all moneys 
 in his iiands, or such fixed salary in lieu thereof as the county 
 council liy hy-law may direct. 55 V. c. 48, s. 211). 
 
 S44. The county treasurer shall ])repare and sul)mit Annual 
 to the county council, at its lirst session in January in each f/f^iuHTto 
 year, a report, certified by the auditors, of the state of the be submit- 
 Xon-resident Land Lund. 55 \. c. 48, s. 220. ^ed to 
 
 ' COIUlClI. 
 
 245. — (1) The re])ort shall contain an account of all 
 the nu)neys received and expended during the year ending 
 on the ^Ist day of December next [)receding, distinguishing 
 the sums received on account of, and paid to, the several 
 municipalities, and the sums received and paid on account 
 of interest or debentures negotiated or redeemed, and the 
 sums invested and the balance in hand; a list of all deben- 
 tures then unpaid, with the dates at which they will become 
 due; a statement of all the arrears then due, distinguishing 
 those due in every munici[)ality; and a statemenr of the 
 amount due on lands then advertised for sale, or which 
 by law may be advertised, during the ensuing year. 
 
 (2) The warden shall cause a copy of the report to 
 be transmitted to the I'rovincial 8ecreta"ry for the informa- 
 tion of the Lieutenant-Governor. 55 Y. "c. 48, s. 221. 
 
 ALL ARREARS TO FORM ONE CHARGE ON THE LAND. 
 
 What it 
 sluill shew. 
 
 Copy to be 
 trHnsniit- 
 ted to Pro- 
 vincial 
 "Seoretary. 
 
 24«. The treasurer of the county shall not be required All arrears 
 to keep a sei)arate account of the several distinct rates which '" f"™ 
 may be charged on lands, but all arrears, from whateyer Z,f '"'^'' 
 rates arising, shall bo taken together and form one charge ''"'ds- 
 on the land. 55 Y. c. 48, s. 222. '^ 
 
TTWW^ 
 
 il 
 
 IM 
 
 re 
 
 Ht-curity 
 1>V treas- 
 wrt'Tx ftud 
 oollectoi'H. 
 
 THE ASSESSMliM' ACT. 
 
 RESP()\Srilir,ITY OK OFFICERS. 
 
 347. Kvorv treasurer iind collector, bel'orc entering on 
 the duties of his ollice, shall enter into n hond to the cor- 
 poration of tlie nninici|)alitv for the faithful performance of 
 liis duties, 'w V. c. 48, s. 'n'^. 
 
 Hond with 34S. Sucli bond sliall he 'nvpn hv the officer and two 
 or more sulhcient sureties, in such sum and in such manner 
 as the council of tlie municipality liy any by-law in that be- 
 half re(iuires and shall conform to all the provisions of such 
 by-law. af) V. c. AH, s. 224. 
 
 Penalty on S-lO. If any treasurer, assessor, clerk or other officer 
 fiiihiig to T'*'t'i'-*c'^ "i" nefrlects to ])erform any duty re(iuired of him by 
 iKTfonn this Act, he shall, upon convii'tion thereof before any Court 
 andV.w ' ^^ competent jurisdiction in the county in which he is trea- 
 fnforced. surer, asscssor, clerk or otjier otlicer, forfeit to Her ^lajesty 
 such sum as the Court may order and adjudge, not exceed- 
 55 V. c. 48, s. "^25. 
 
 ing $100. 
 
 Other as- 
 sessors 
 may act 
 for tlioso 
 in default. 
 
 Punish- 
 ment of 
 clerks, as- 
 sessors, 
 etc., mak- 
 ing fraudu- 
 lent assess- 
 ments, etc. 
 
 S50. If an assessor neglects or omits to ])erform his 
 duties, the other assessor, or other assessors (if there be more 
 than one for the same locality), or one of such assessors, shall 
 until a new ap])ointment, ])erform the duties, and shall cer- 
 tify upon his or their assessment roll the name of the de- 
 limnient assessor, and also, if he or they know it, the cause 
 of the delin(iuency; and any council may. after an assessor 
 neglects or omit-s to perform his duties, ai)point some other 
 ]ierson to discharge such duties; and the assessor so appoint- 
 ed shall have all the jjowers and be entitled to all the emolu- 
 ments which appertain to the office. 55 V. e. 48, s. 22G. 
 
 3S1. Tf any clerk, treasurer, assessor or collector, act- 
 ing under this Act, makes an unjust, or fraudulent assess- 
 ment or collection, or co])y of any assessor's or collector's 
 roll, or wilfully and fraudulently inserts therein the name of 
 any jierson who should not be entered, or fraudulently omits 
 the name of any person who should he entered, or wilfully 
 omits any duty reipiired of him by this Act, he shall. u])on 
 conviction thereof liefore a Court of competent jurisdiction, 
 be liable to a fine not exceeding $200, and to imprisonment 
 until the fine is paid, in the common gaol, of the county <^v 
 city for a period not exeeedinsr six months, or to both sxieh 
 fine and imprisonment, in the discretion of the Court. 55 V. 
 0. 48, p. 927. 
 
 :^i'- 
 
FllAUDl'LENT ASSESSMENT. 
 
 97 
 
 lot exceed- 
 
 252. Proof to the satisfaction of the jury, that any 
 real jjroperty was assessed by tlie assessor at an actual value 
 greater or less than its true actual value by tiiirty per centum 
 tiiereof, shall be prima facie evidence that the assessment 
 was unjust or fraudulent. 55 V. c. 48, s. 228. 
 
 J85J$. An assessor convicted of havinjr made any unjust 
 or fraiidulent assessment, shall be sentenced to the greatest 
 ])unishment, both by fine and imprisonment, allowed by this 
 Act. 55 V. c. 48, s. 225). 
 
 854. If any assessor of any township, village or ward, 
 except in the cases i)rovided for by sections 58 and (U of this 
 Act, neglects or omits to make out and complete his assess- 
 ment roll for the township, village or ward, and to return 
 the same to the clerk of such township or village, or of the 
 city or town in which such ward is situated, or to the proper 
 officer or })lace of dejiosit of such roll, on or before the 1st 
 day of September of the year for which ho is assessor, every 
 such assessor so offending shall forfeit for every such offence 
 the sum of $2(10, one moiety thereof to the use of the muni- 
 ci]iality and the other moiety, with costs, to such i)erson as 
 may sue for the same in any Court of competent jurisdiction; 
 but nothing herein contained shall be construed to relievo 
 any assessor from the oldigation of returning his assessment 
 roll, at the period required elsewhere by this Act, and from 
 the penalties incurred by him l)y not returning the same ac- 
 cordingly. 55 Y. c. 48, s. 230. 
 
 255. If a collector refuses or neglects to i)ay to the 
 projK.- treasurer, or other ])erson legally authorized to receive 
 the same, the sums contained in his roll, or dulv to account 
 for the same as uncollected, the treasurer shall, v.ithin 
 twenty days after the time when the ]myment ought to 
 have been made, issue a warrant, under his hand and seal, 
 directed to the sheriff of the county or city (as the case may 
 he), commanding him to levy of the goods, chattels, lands 
 and tenements of the collector and his sureties, such sum as 
 remains unpaid and unaccounted for, with costs, and to ]>ay 
 to the treasurer the sum so unaccounted for, and to return the 
 warrant within forty days after the date thereof. 55 V. c. 48, 
 s. 231. 
 
 WliatHhall 
 bt) t'vi- 
 
 (lullUt! of 
 
 frniululfiit 
 menu. 
 
 Puuish- 
 iitt*nt of 
 ciilpablu 
 
 IMlibSgUrH. 
 
 Penalty 
 for not 
 niakin); 
 and com- 
 (iltttin^ aH- 
 »e»8iuent 
 rolls by 
 the proper 
 time. 
 
 Kev. Stat, 
 c. «1. 
 
 Not to ink- 
 pair any 
 other 
 liability. 
 
 Proceed- 
 ings for 
 ccini|>ellin^ 
 collectors 
 to j)ay over 
 moneys 
 collected 
 to the )»ro 
 per treas- 
 urer. 
 
 256. The treasurer shall immediately deliver the war- Warrrant 
 rant to the sheriff of the county or city, as the case may re- iiv^',t,*j*'to 
 quire. 55 Y. c. iB, s. 232; 60"V. c. 15 Sched. C (138); sheritf.etc. 
 
 A.A.— 7 
 
''fl 
 
 98 
 
 THK ASSESSMENT ACT. 
 
 SheriflF, 2fl»7. The slioritT to whom the warrant is (lirected shall 
 
 exwute it, ^vith' forty days cause the same to he executed and make 
 and pay return thereof to the treasurer, and shall pay to him the 
 ievieZ money levied hy virtue thereof, (h'ductin<f for his fees the 
 
 same compensation as upon writs of execution issued out of 
 
 Courts of Hecord. 55 V. c. 48, s. 233. 
 
 !i".!j 
 
 Mode of 2!iH. II a shenir refuses or ne<dt'ets to levy any money 
 
 Hhwiff, when so commanded, or to ])ay over the same, or makes a 
 
 etc., U) pay fill so return to the warrant, or nei^lects or refuses to make 
 
 °^^'' any return, or makes an insuHicient return, the f i.'asurer 
 
 may, upon allidavit of the facts, apply in a sumnuiry m... lor 
 
 to the High (Jourt, or to a -ludgG thereof, for an order nisi 
 
 or summons callinj^ on the sherilf to answer the matter of 
 
 the allidavit. 55 V. c. 48, s. 23[. 
 
 When re- 
 turnable. 
 
 aSin. The order nisi or summons shall 
 at such time as the Court or Judge directs. 
 s. 235. 
 
 )C returnable 
 V. c. 48, 
 
 Oi) 
 
 Hearing 3QO. T'pou the return of the order nisi or summons, 
 
 on return. ,^ r^ , y ^ -i • 
 
 the ( ourt or .ludf^o may i)roceed in a summary manner ujjon 
 aflidavit, and wiihout formal pleading, to hear and deter- 
 ■ ■ " 55 V. c. 48, s. 230. 
 
 Fi. fa. to 
 tlie cor- 
 oner to 
 levy the 
 money. 
 
 mine the matter of the a])plication. 
 
 201. If the Court or Judge is of opinion that the 
 sherifT has heen guilty of the dereliction alleged against him, 
 tlie Court or Judge shall order the ])ropcr officer of the Coiirt 
 to issue a writ of fieri farias, ada])ted to the case, directed 
 to a coroner of the county in which the municipality is situ- 
 ate, or to a coroner of the city or town (as the case may be) 
 for which the collector is in default. 55 V. c. 48, s. 237. 
 
 Tenor of 203. The writ shall direct the coroner to levy of the 
 
 goods and chattels of the sheriff, th6 sum which the sheriff 
 was ordered to levy by the warrant of tiie treasurer, together 
 with the costs of the apjdication and of the writ and of its 
 
 Execution execution; and the writ shall b nr date on the day of its 
 
 thereof, ipp^io, and shall be returnable forthwith on its being executed; 
 and the coroner, upon executing the same, shall be entitled 
 
 Fees. to the same foes as upon a writ grounded upon a judgment 
 of the Court. 55 V. c. 48, s. 238. 
 
 Penalty on 26S. If a sheriff wilfully omits to perform any duty 
 no^other I'^^l^ired of him by this Act, and no other penalty is hereby 
 imposed, imposed for the omission, he shall be liable to a penalty of 
 
PENALTY ON SHERIFF. 
 
 99 
 
 $200, to 1)0 recovered from him in any Court of tompeteiit 
 jiirisdietion at the niiit of the treat-urer of the iminiei|tality 
 all'ected tliereby. 55 V. c. -18, s. 231); 00 V. e. 15, Sehed. 
 (135)). 
 
 Payment 
 
 nf iiKint'V 
 
 for the 
 I'roviiice. 
 
 SG4. All money assessed, levied and collected for the 
 purpose of heinj; l>aid to the Treasurer of the Province, or 
 to any other juihlic otliccr, for the ])iiolie uses of the rrovince, 
 or for any special purpose or use mei tioned in the Act nnder 
 which till' same is raised, shall 1)8 assessed, levied and col- 
 lected hy, and accounted for and i)aid over, to the same ])er- 
 pons, in the same manner, and at the same time, as taxes 
 imposed on the same property for county, city, or town i)ur- 
 poses, and shall he deemed and taken to he moneys collected 
 for the county, city or town, so far as to charjie every col- 
 lector, or treasurer with the same, and to render him and 
 his sureties res])onsil)le therefor, and for every default or 
 ne<rlect in re<rard 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. 55 V. c. 48, s. 240. 
 
 fiilSi. All moneys collected for county purposes, or for How 
 any of the ]nirposes mentioned in the ])recedinf,' ^•^t^^'^rij i"|.'t"if f^"^' 
 shall he |)nyal)le hy the collector to the township, town or county 
 village treasurer, and hy him to the county treasurer; and i»"n><'ses 
 the corporation of the township, town or village shall he over, 
 responsible therefor to the corporation of the county. 55 V. 
 c. 48, s. 241. 
 
 206. Any bond or security given hy the collector or Collectors 
 treasurer to the corporation of the township, town or village, '"" *'''^"^' 
 that ho will account for and pay over all moneys collected or bound to 
 received hy him, shall apjdy to all moneys collected or re- accountfor 
 ceived for county purposes, or for any of the purposes men- coi^Tct"!?"^ 
 tioned in section 264. 55 V. c. 48, s.'242. by them. 
 
 26'7. The treasurer of every township, town or village r^ocal 
 shall, within fourteen days after the time appointed for the treasurer 
 final settlement of ih^ collector s rolls, pay over to the trea- county"^^' 
 surer of the county all moneys which Avere assessed and by moneys to 
 law required to he levied and collected in the municipality ^"""^^^ 
 for county purposes, or for any of the purposes mentioned in 
 section 2(54 of this Act. 55 V'. c. 48, s. 243. 
 
 268. If default be made in such payment, the county Mode of 
 treasurer may retain or stop a like amount out of any moneys enforcing 
 
r'fT 
 
 > ii 
 
 100 
 
 THE ASSESSMENT ACT, 
 
 I ■<! 
 
 such pay- \v]iich would otlicrwise be payable by him to the municipality, 
 or may recover the same by an action against the munici- 
 jmlity, or where the same lias been in arrear for the space of 
 three months, lie may, by warrant under his hand and seal, 
 reciting the facts, direct the sherilf of the county to levy and 
 collect the amount so due with interest and costs from the 
 municipality in default. 55 V. c. 48, s. 244. 
 
 luent. 
 
 Warrant 
 to Mlieritf. 
 
 Itowtlie aOtt. The sheriff, upon receipt of the warrant, shall 
 
 levy. l^'^T *i"'^ collect the amount, with his own fees and costs in 
 
 • ii* 'i-ii ..nil -»r ■• lii*** 
 
 m 
 
 the same nunmer as is provided by 
 t!.^22a '"'^ ^"^^ ^i writs of execution. 
 
 Tbe Municipal Act' 
 V. c. 48, s. 245. 
 
 ^ 
 
 over 
 
 Crown 
 
 moneys. 
 
 Munici- 
 pality rc- 
 HIK)nsilil« 
 for such 
 nioneyH. 
 
 Treasurer S70. The county, city or town treasurer shall be ac- 
 
 p^^li'jj'^f,*''' countable and responsible to the Crown for all moneys col- 
 anil pay Icctcd for any of tiie ])urposes mentioned in section 204 of 
 
 this Act, and shall pay over such moneys to the treasurer of 
 
 the Province. 55 V. "c. 48, s. 24(5. 
 
 S71. Every county, city and town shall be responsible 
 to Her Alajesty, and to all other ))ersons interested, that all 
 moneys coming into the hands of the treasurer of the county, 
 city or town, in virtue of his otlice, shall be by him duly paid 
 over and accounted for according to law. 55 V. c. 48, s. 347. 
 
 Treasurer 272. The treasurer and his sureties shall be responsible 
 
 8poi'isVl)le f'r"l accountable for such moneys in like nuinner to the 
 to county, county, city or town; and any bond or security given by them 
 ^^' for the duly accounting for and i)aying over moneys coming 
 
 into his hands belonging to the county, city or town, shall 
 be taken to ap])ly to all such moneys as are mentioned in 
 section 2()4, and may be enforced against the treasurer or 
 his sureties, in case of default on his part. 55 V. c. 48, s. 248. 
 
 Bonds to 
 apply. 
 
 Bonds to 
 a])ply to 
 school 
 moneys, 
 etc. 
 
 273. The boml of the treasurer and his sureties shall 
 ap])ly to school moneys, and to all public moneys of the 
 Province; and, in case of any default. Her Majesty may en- 
 force tlie responsibility of the county, city or town, by stop- 
 ping a like amo\mt out of any ])ublic money which would 
 otherwise be i)ayal)le to the county, city or town or to the 
 treasurer thereof, or by action against the corporation. 55 V. 
 c. 48, s. 249. 
 
 City, etc., 274. Any person aggrieved by the default of the trea- 
 
 suje'for surer, may recover from the corporation of the county, city 
 default of or t(.wn. the amount due or payable to such person as money 
 treasurer, ^^^^ ^^^^^ received to his use. 55 V. c. 48, g. 250. 
 
 ill 
 
OFFENCE, PENALTY, ETC. 
 
 101 
 
 MISCELLANEOUS. 
 
 ^tii. If any person wilfully tears down, injures or do- Penalty 
 faces any lulvortisouiont, notice or other document, which i-^ ;i"|^v*n'm"^ 
 required hy this Act to l)e posted uj) in a pultlic place for the tices, etc. 
 infonnation of jjcrsons interested, he shall, on conviction 
 thereof in a suniinary way I)ei'()re any Justice of the Peace 
 liaving jurisdiction in the county, city or town, he liahle to a 
 tine of $20. 55 V. c. 48, s. 251; (50 V. c. 15, Sched. C (140). 
 
 270. The fines and forfeitures autliorized to be sum- Recovery 
 niarilv imposed hy this Act, shall, when not otherwise pro- "' ^'l*"* 
 vided, he levied and collected hy distress and sale of the feitmcs 
 olfender's goods and chattels, under authority of a warrant !"''"*'''y 
 )[ distress to he issued hy a .Justice of the I'eace of the county, ""''"'**'' • 
 city or town; and in default of suilicient distress, tlie of- 
 fender shall he committed to the common gaol of tiie coainty, 
 and he there kept at hard labour for a period not exceeiling 
 one month. 55 V. c. 48, s. 252. 
 
 fi'7'7. When not otherwise ])rovided all i)enalties re- A.jplica- 
 covered under this Act shall be paid to the treasurer to the*''^"V! 
 use ol tlu' municij)ality. ;>;> \ . c. 4<s, s. 2.>,5. 
 
 SCJlKDrLK A. 
 
 (Section ;$.) 
 
 lORM OK NOTIl-H HY KON-RIOSI OKNT (IWNIMJ OF LAND niCQUiniNQ TO JiV. 
 
 ASSKSSIOIl TUIOUEKOIl. 
 
 To th(> CliM-k ol' the Mmiiciiiiilit.v of 
 
 Tnko notico, tlmt I (or wc) own tlic Ijind hcrcnnih-r iiu>ntioni>(l, 
 ;in(l rt'tiuin" to l)t' asscssfil, and to liavt' my uaiiic (or our utiinL'is) 
 outiTcd thcrcl'or on the Assessment roll of llu' Mtuiieiiiality of 
 
 (or Ward of the Mnnirlpality of ). 
 
 That my (or oiw) f(dl nan\e tor names*, plaet' of residence and 
 Post Otilce address, are as follows: 
 
 A. B., of the Townshi|i of York, shoemaker, \Yeston I'ost Olliee 
 (as the C' se may be). Description of lami (here n'vc such description 
 ns will readily lead to the identification of the hindt. 
 
 Dated the 
 Witness, G. H. 
 
 day of , 18 . 
 
 r»r) V. c. 48. Sched. A. 
 
 (J. D. 
 

 M 
 
 102 '^HE ASfSESSMENT ACT. 
 
 SCHEDULE B. 
 
 (Soctioii lo). 
 
 Form 1. 
 
 form of affidavit by person clu^iming to be placed on the 
 assessment roll as a voter. 
 
 I. 
 
 ns follows: 
 
 make oath and say 
 
 I am a British subject l).v birth (or natnralizationi, and T have 
 
 resided in this I'rovinee for the nine months next preeedinjj the 
 
 day of in the present year (the day to be 
 
 filled in here is the date on which by Statute or by-law the Assessor 
 
 is to be>;in ninkinji his roll.) 
 
 1 WIS at the said date in jrood faith a resident of and domiciled 
 in (Kiviii): nan\e of numiciiiality for which the assessor is making 
 his roll), and I have resided therein continuously from the snitl date, 
 and I now reside therein at (here ftive the deponent's residence by 
 the number thereof if any and the street or locality whereon or 
 wherein the same is situated, if in a town or village. If the resid- 
 ence is in a township, give the concession wherein, and the lot or 
 part of lot whereon it 'S situated.) 
 
 I am of the full age of 21 years, and am not disqualified from 
 voting at elections for the Legislative Assembly of Ontario. 
 
 Sworn before me at 
 of this day of 
 
 Signature of .1. 1'., etc. 
 
 in the County' 
 
 18 . 
 
 (Signature of Voter). 
 
 (This oath may be taken before any Assessor or my Justice of 
 the I'eace. Commissioner for taking Altidavits, or Notary Public). 
 
 55 V. c. 48, Sched. L. (1): 
 
 Form 2. 
 
 form of affidavit fok same pullpose a9 form 1. 
 
 But where the person has been temporarily absent from the muni- 
 cipality. 
 
 I, 
 
 make oath and say as follows: 
 
 I am a British subject by birth (or naturalization) and I have 
 
 resided in this I'rovinee for the nine months next i)receding the 
 
 day of in the present year (the day to be 
 
 filled in here is the date on which by Statute or by-law the Assessor 
 
 is to begin making his roll.) 
 
SCHEDULES. 
 
 103 
 
 ) ON THE 
 
 1 wns nt tho said tlato in jjood faith a resident of and domiciled 
 in (KivinK name of miuiieipality for wliieli the assessor is ninldng 
 his roll), and have resided therein eontinuously front th«- snid date, 
 and I now reside therein at (hen- give the deponent's residence, by 
 the nnniher thereof, if any, and the street or locality whereon or 
 wherein the same is situated if in a town or village. If the resi- 
 dence is in n township, (.jive the concession wherein and lot or »:irt 
 of lot whereon it is situated). 
 
 And I have not been absent from this Province diiriii}; the said 
 nine months except occasionally or temporarily in the prosecution 
 of my occnp.ition as (mentioning, as the case may be, a Inmln-rnian, 
 or mariner. <)'• fisherman, or as a stndeiit in attendance in an institu- 
 tion of learning in the Dominion of Canada, naming the institution 
 if absent as stnd(>nt). 
 
 I am of the full age of 21 years, and am not disqualified from 
 voting at elections for the Legishitive Assembly of Ontario. 
 
 Sworn before me at in the County 
 
 of this day of 18 
 
 ■;"1 
 
 Signature of ,1. P. or Commissioner, etc. 
 
 I (Signat 
 
 ure of Voter) 
 
 (The oath may be taken before any Assessor or any .Tustice of 
 the Peace, Commissioner for taking Affidavits, or Notary Public). 
 
 55 V. c. 48, Sched. L. (2). 
 
 SCHEDI^LE 0. 
 
 (Section 17). 
 
 Census of all children between the ages of eight and fourteen in the 
 (city, t(iwn, village or township, as the case may lie), of 
 
 the muni- 
 
 54 V. c. 5G, Sched., 55 V. c. 48, Sched. M. 
 
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SCHEDULES. 
 
 105 
 
 - i V 
 
 SCHEDULE E. 
 (Section 55). 
 
 AFFIDAVIT OR AFFIRMATION OF ASS^SSSOR IN VERIFICATION OF ASSESS- 
 MENT KOI.L : 
 
 IS 
 
 3 
 
 o ■:; 
 
 m 
 
 
 6 
 
 s 
 
 I (name and resiiJ"nco) make oath and say (or solemnly declare 
 and atjli'inj, as follows^: 
 
 1. I have, according to the best of my information and belief, Oath of 
 .set down in the above assessment roll all the real property liable to assessor on 
 taxation sitnate in the innnicipility (or ■•nrd) of (as the case may comple- 
 be); and I have jnstly and trnJy assessed ei. 'h of the parcels of real t'O" of 
 pr()i)erty so set down at its actnal cash va ue as it wonld be an- "^^ ' 
 praised in i):»ynient of a jnst debt froi i n s- ivent debtor and as pre- 
 scribed by law. 
 
 [And in the case of properties to be asses.sed nnder section 30 of 
 this Act, unless the council by by-law otherwise provides, add 
 
 Except ground bona fide enclosed and used as a paddock, park, 
 lawn, garden or i)le,'isnro ground, which I have assessed at a valu- 
 ation which, at six per centum would yield a sum e(iual to its annual 
 rental for the purposes for which it is used.] 
 
 [And in the case of vacant ground in cities, towns and villages, 
 assessed under section 21) of this Act, add 
 
 Except vacant ground and ground used as a farm, garden or 
 nursery, and not in inunediate demand for building purposes, which 
 I have assessed according to the value proscribed by law.] 
 
 2. The said assessment roll contains a true statement of the 
 aggregate iiniount of the personal property, or the taxable income 
 of every person named in the said roll, and I have estimated and 
 set down the same according to the best of my information and 
 belief; • 
 
 3) -« 
 
 .'I 
 
 5. J? 
 
 S 3 
 
 2 ~ 
 
 :=% 
 
 
 Sis 
 
 3. I have entered thereon the names of all the resident tenants 
 and freeholders, and of all other persons who have reciuired their 
 uames to be entered therein, with the true amount of property 
 occupied oj- owned, or of income received by each, and 1 have not 
 entered the name of any i)erson whom I do not truly believe to be 
 a tenant or freeholder, or the huiiu fidv occupier or owner of the 
 proi)erty, or in the receipt of the income set down opposite his name, 
 for his own use and benefit, or otherwise to be entitled by law to bo 
 so entered; 
 
 4. Aci'ording to the best of my knowledge and belief, I have 
 entered therein the name of every person entitled to be so entered 
 either under the Assessment Act or any other Act, and 1 have not 
 intentionally omitted from said roll the name of any person whom 
 I knew or had good reason to believe, to be entitled to be entered 
 therein under any or either of the said Acts; 
 
 5. The date of delivery or transmitting of the notice required by 
 section 51 of the Assessment Act is in every case truly and correctly 
 stated in the said roll; 
 
 0. I have net entered the name of any person at too low a rate 
 in order to depiive such person of a vote, or at too high n rate in 
 
nrr 
 
 1 1 
 
 ■SI i 
 
 i :i' 
 'i: 
 
 106 THE ASSESSMENT ACT. 
 
 order to givo suih person ii vote; and that the amount for which 
 eiu-h sueh person is assessed in the said roll truly aud correctly ap- 
 pears in the said notice delivt-red or transmitted to him as afoi-e- 
 said; 
 
 7. I hive not entered any name in the above roll, or improper'y 
 placed any letter or letters in column 4, opposite any name, with 
 iutL'Ut to give to any pirson not entitled to vote, a ri.ifht of voting; 
 aud I have not iutentienally omitted from the said 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 of such person, any letter 
 or letters which 1 ought to hive placed there. 
 
 Sworn (or solenndy declared 
 and atilrmed) before me at 1 
 
 , of in '. 
 
 the county of , this i 
 
 day of , A.I). IS ) 
 
 55 V. c. 48, s. -id, c. 49, s. 12; 00 V. c. 15, Sched. C. (143), 
 c. 41), s. 1, part. 
 
 SCHEDULE E. 
 
 (Section 71, sub-section 14 1. 
 
 FORM OF DECLARATION BY PERSON COMPLAINING IN PERSON OF OVBSR- 
 CHARGE ON PERSONAL PROPIJITY. 
 
 1, A. B. (set out name in full, with place of residence, business, 
 trade, profession or calling), d<> solemnly <leclare that the true 
 value of all the personal property assessable agiinst me, either 
 in my own right or as trustee, guardian, or executor, etc., without 
 deducting any debts due by me in respect thereof is 
 [In case debts are owed in respect of such prc^perty, add: That I 
 am indebted on account of such personal property in the sum of 
 ], and thit the tr\ie amount for which I am liable 
 to be rated and assessed in respect of personal property other than 
 income is ; 
 
 55 V. e. 48, Sched. C. " 
 
 60 V. c. 15, Sched. C. (141). 
 
 SCHEDULE G. 
 (Section 71, sub-section 14). 
 
 FORM OF DECLARATION OF PERSON COMPLAINING IN PEilSON OF OVER- 
 CHARGE ON ACCOUNT OF TAXABLE INCOME: 
 
 I, A. B. (set out name in full, with place of residence, business, 
 trade, profession or calling), do solemnly declare that my gross in- 
 come derived from all sources not exempted by law from taxation 
 
 55 V. c. 48, Sched. D. 
 
SCHEDULES. 
 
 107 
 
 SCHEDULE H. 
 
 (Section 71, sub-section 14). 
 
 FORM or DECLAnATlON BY PERSON COMPLAINING OF OVERCHARGE IN 
 RtSPEXTT OF PERSONAL PROPERTY AND TAXABLE INCOME: 
 
 I, A. B. (sot out inline in full, with iilacc of residence, business, 
 tivide. profession or calling:), do solemnly declare that the true value 
 of my personal propt-rty, other than income, is 
 
 fif there are debts, .uld: that I am indebted on account of such 
 personal property in the sum of ;] that my sross income 
 
 derived from all sources, not exempt by law from taxation, is ; 
 
 and that the full amount for which 1 am by law justly assessable, 
 in respect to both personal property and income, is 
 
 55 V. c. -iS, Sched. E. 
 
 SCHEDULE I. 
 (Section 71, sub-section 14). 
 
 )N OF OVER- 
 
 FORM OF DECLARATION BY AGENT OF A PERSON COMPLAINING OF 
 OVERCHARGE ON PERSONAL PROPERTY: 
 
 1, A. B. (set out name in full, with place of residence, business, 
 trade, profession or calliiiK). ajieiit for C. 1). (set out name in full, 
 with place of residence, and calling of person assessed I, do solemnly 
 declare that the true valne of all the personal property assessable 
 OKainst the said C. I)., either in his own right or as trustee, guar- 
 dian or executor, etc., is 
 
 [In case there are debts in regard to the property, add: The said 
 C. D. is indebted on account of such personal property in the sum 
 of : and that the true amount for which tin' said C. D. 
 
 is liable to bo rated and assessed in respect of personal property, 
 other than inconus is ], and that I have the means 
 
 of knowing, and do know, the extent and valne of the said C. U.'s 
 personal property and debts in respect thereof. 
 
 A. B. 
 
 55 V. c. 48, Sched. F. 
 
 60 V. C. 15, Sched. C. (142). 
 
 N OF OVER- 
 
 SCHEDULE J. 
 
 (Section 71, sub-section 14). 
 
 FORM OF DECLARATION BY AGENT OF PERSON COMPLAINING OF OVER- 
 CHARGE ON TAXABLE INCOME. 
 
 I, A. B. (set out name in full, and place of residence, business, 
 trade, profession or calling) agent for ('. D. (set out name in fi.ll 
 with place of residence and calling of person assessed), do solemaly 
 declare that the gross income of the said C. D. derived from ail 
 sources, not exempt from taxation by law, is ; and 
 
 that I have the means of knowing and do know the income of the 
 said C. D. 
 
 55 V. c. 48, Sched. G. 
 
IT 
 
 I 
 
 108 THE ASSESSMENT ACT. 
 
 SCHEDULE K. 
 (Section 71, sub-section 14). 
 
 FORM OF DRCLARATION BY AGENT OF PERSON COMPLAINING OF AN 
 
 OVERCHARGE IN RESPECT OF PERSONAL PROPERTY AND 
 
 TAXAHLE income: 
 
 1, A. B. (set out unnie in full with place of residence, business, 
 trnde, ju'ofession or culling) nKcnt for C D. (set out name in full 
 with place of residence, nnd callinj; of person assessed), do solemnly 
 declare that the true value of the personal property of the said 
 C. O., other than income, is ; that the gross 
 
 income of the said C. 1)., derived from all sources, not exempt by 
 law from taxation, is , and that the full 
 
 amount for whicn the said C. D. is justly assessable in respect 
 of both personal property and income is (If there 
 
 are debts on account of the property, add: that the said C. J). 
 is indebted on account of such personal property in tlie sum of 
 
 ), and that 1 have the means of 
 knowing and do know the truth of the matters hereinbefore declared. 
 
 ■ 55 y. c. 48, Schecl. H. 
 
 SCHEDULE L. 
 (Section 203). 
 
 I'" 
 
 FORM OF TAX DEED. 
 
 To all to whom those Presents shall come: 
 
 We, , of the of , Esquire, 
 
 Warden (or Mayor or lleeve), and of the of 
 
 Esquire, Treasurer of the County (or City or Town 
 or Township) of , Send Greeting: 
 
 Whereas by virtue of a warrant under the hand of the Warden 
 (or Mayor or Keeve), and seal of the said County (or City or Town 
 or Township), bearing date the day of , ia 
 
 the year of our I^ord one thousand eight hundred and 
 commanding the Treasurer of the said County (or City or Town 
 or Township) to levy ui)on the land hereinafter mentioned, for the 
 arrears of tuxes due thereon, with his costs, the Treasurer of the 
 said County (or City or Town or Township) did, on the day of 
 
 18 , sell by public auction to , of the 
 
 of , in the Cotinty of , that certain parcel or tract of 
 
 land and premises hereinafter mentioned, at and for the price or 
 sum of of lawful money of Canada, on account of the ar- 
 
 rears of taxes alleged to be due thereon up to the day of 
 
 , in the year of our I^ord one thousand eight hundred nnd 
 , together with costs: 
 
 Now know ye, that we, the said and , as War- 
 
 den (or Mayor or lleeve), and Treasurer of the said County (or 
 City or Town or Township), in pursuance of such sale, and of The 
 
 |l'! 
 
SCHEDULES. 
 
 10» 
 
 Ahisessnu'iit Ait, niul for the consideratiou uforosnid, do hereby 
 »,'niiit, Iturgaiii iind soli iiiitu the said , his heirs aud asaigiis, 
 
 all that eertiiu i>arct'l or tract of laud and premises containiiij: 
 , beint; composed of (describe the land so that the same 
 may be readily identitied). 
 
 in witness whereof, we, the said Warden (or Mayor or Reeve) 
 and Treasurer of t' e s"id County (or City or Town or Township), 
 have hereunto set our hands afid alllxed the seal of the said County 
 (or City or Town or Townsii.p), this day of in the 
 
 year of our Lord one thousand eitht hundred and ; and 
 
 the Cli'rk of the County (or (.'i'.y or Town or Township) Council has 
 I'ountersiuned. 
 
 A. B., Warden (or Mayor or Reeve). [Corporate Seal.] 
 C. D.. Treasurer. 
 
 Countersigned. 
 E. F.. Clerk. 
 
 55 V. c. 48, Sched. K.; 59 V. c. 58, s. 13. 
 
^ 
 
 THE ASSESSMENT AMENDMENT ACT, 1898, 
 
 
 ONTARIO STATUTES, 61 VICTOUIA, 
 
 CHAPTER 25, PAr-^. 62. 
 
 I 
 
 Rev. 8tat. 
 c. 224, s. 
 74, H.-s, 2, 
 amended. 
 
 [Assented to ITtli .lamiary, 1S!)8. 
 
 HER Majesty by and with the advice and consent of the 
 Legislative Assembly of the Province of Ontario, 
 enacts as follows: — 
 
 1. Sub-section 2 of section 7-i of the " Assessment 
 Act" is amended by striking out all the words thereof down 
 to and including the word ** survey " in the tenth line thereof 
 and by inserting in lieu thereof the following words: 
 
 " Whenever it shall be shewn to the satisfaction of the 
 Court that ta^xes are or have become due and owing upon a 
 parcel of land asses.«o(l in one block, but which block has 
 subsequently been subdivided, the said Court upon an appli- 
 cation of or on behalf of any person claiming to be the 
 owner of one or more lots or one or more parcels of such 
 divided land"; also by inserting the words "or parcels," 
 after the word " lots " in the twelfth line, and the words " or 
 parcel " after the word " lot " in the fifteenth line. 
 
 2. Section 147 of the said Act is amended by adding the 
 following proviso at the end thereof: " Provided that the 
 provision requiring the collector to furnish a duplicate of 
 such return to the clerk of the munici])ality, and that the 
 clerk shall mail a notice to each person a])i)earinj; 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 clerks" 
 
 Rev. stttt. 8. Section 174 of the .''aid Act is amended by substitut- 
 174 ' *' ing the words "lands for" for the word "non-resident" in 
 amended, the fourth line of the said section. 
 
 Rev. Stat. 
 c 224, 8. 
 l-»7, 
 amended . 
 
ADVEUTLSIXG LANDS. 
 
 Ill 
 
 4. Si'ction 177 of tlie t^aid Act is amended by adding 
 thereto the J'oUowing sulj-sectioii: 
 
 (3) In cities instead of advertising as in this section is 
 provided, the treasnrer may have the advertisement pub- 
 lished in the Ontario Oazetle as liereinbefore provided, an<l 
 tlien publish in at least two newspapers published in such 
 city, a notice announcing that the list of lands for sale in 
 the municipality for taxes has been prcparcil. and copies 
 thereof nuiy l)e had, in his otbcc, and that the said advertise- 
 ment eml)racing such list is being published in the Ontario 
 Odzi'llr (inserting the dates of such publication), and tluit in 
 default of payment of the taxes as shewn in tlie said list on 
 or before the date fixed for the sale, the lands set out in the 
 said list will l)e sold for taxes at such date. 
 
 Rev. Htat. 
 c. 224, 
 H. 177, 
 atnuiul«<l. 
 
 I'liblica- 
 tion of 
 iiutiuc of 
 tax Hale. 
 
 fi. Snb-scotion 3 of section 184 of the said Act is Rev. Stat, 
 amended l)y striking out the word "three" in the tenth «• p-*- «• 
 line thereof and sul)stituting therefor the word "seven." amended.' 
 
w 
 
 THE ASSESSMENT AMENDMENT ACT, 1899, 
 
 ONTARIO STATUTES, G2 VICTORIA, 
 CHAPTER 27, PAGE 118. 
 
 [Assented to 1st April, 1891). 
 
 HER MAJESTY, by and with the advice and consent of 
 the Legislative iVssenibly of the Province of Ontario, 
 enacts aa follows: — 
 
 1. Sub-section 16 of section 7 of "The Assessment 
 Act" is hereby amended by adding tliereto the following 
 words: " and also all farnung implements and vehicles, and 
 all hay, grain and other farm products being the property of 
 said owner or tenant and on the premises owned or occupied 
 by him." 
 
 2. Section 13 of the said Act is amended by adding at 
 the end thereof the following sub-section: 
 
 (8) In case of a city having a ])opulation of 100,000 or 
 more, the form of the assessment roll may be varied so as to 
 show in column two the name of the occupant, if any, and if 
 no occupant, then by inserting the words " vacant lot ;" and 
 in column six, the name and address of the owner or lessee, 
 if such lessee holds a ground lease extending over twenty- 
 one or more years, and by showing by the letters and L 
 the fact of whether the person named in srucli column is the 
 owner or lessee as aforesaid, instead of the form in this sec- 
 tion set out. 
 
 8. Sub-section 1 of section 58 of the said Act is 
 amended by striking out the figures "31st" in the twelfth 
 line and inserting in lien thereof the figures " 15th." 
 
 4. Section 60 of the said Act is hereby repealed and the 
 following section substituted therefor. 
 
 60 — (1) In cities, towns, townships or villages, the 
 Council may by by-law require the payment of taxes, includ- 
 ing local improvement assessments, sewer rents and rates,. 
 
lN».TALMb;NT.S — I'LUCliNTAOKS. 
 
 118 
 
 mid ul' ullier iciitd 'or rules puyublo iid luxes, tn bo uuilIo 
 iiiU) ihe ollicc ul' tht- ircusiiirur or colleclor l)y any day 
 or days lo Ijo uuiuud Ihcrciu, in bulk or by iii- 
 i-laliiiuiils., and may pruvido llial on tlio puiiflual 
 payiiioiiL <d any in.>lalMit'uL the time lor jaynu'nt oi' 
 tho rcuiaining inslaluii'iiL or instahnents shall be ex- 
 tended to a day or days to Iju nanieil, or may [)rovid(.' tluit 
 in (k'I'aidt of itayment of any instalment l)y the ilay named 
 for payment thereof, the sidjseqnenl instulmeiit or iiistul- 
 nients shall forthwith become payable. 
 
 ('i) 'i'he Conned may also by by-lu\v allow a diseonnt for 
 the paynu'nl of sueh taxes or any class, or of any instalment 
 thereof on or lufore a day or days therein named and may 
 impose an lUdditi'Mud j>ercentage charge for non-payment of 
 .>-uch taxes or any class of taxes or of any instalment thereof 
 by a day or days named in such by-law, provided tliat no 
 greater percentage charge than live per cent, shall l)e im- 
 jiosed on any instalment of taxes or on tho aggregate anuuint 
 of taxes; and such additional percentage charge shall be adtU'd 
 to such un])aid tax or assessment rent or rate or instalment 
 thereof and shall be collected by the collector or otherwise, 
 as if the same had l)een originally imposed and formed part 
 of such unpaid tax or assessment, rent, or rate, or instalment 
 thereof. 
 
 ({',]) Such discount or additional charge may by the by- 
 law be i)rovided for on the basis of a sliding scale corres[)ond- 
 ing with the length of time default is made, but so as not in 
 the aggregate percentage to exceed five ])er cent, as aforesaid. 
 
 (4) In case a by-law shall be jiassed ])roviding for ])ay- 
 nicnt by instalments or allowing any such discount or im- 
 ]iosiiig any such additional percentage charge, a notice shall 
 lie given in accordance with section i'M of this Act on which 
 shall 1)0 written or ])rinted a concise statement of the time 
 and manner of iiayment and of the discount allowed or per- 
 centage charge imjiosed, if any. and at any time within four- 
 teen days after such notic<> shall first have been given, in ac- 
 cordance with section 134 of this \ct, any person may take 
 advantage of the i)rovisions of such l-'v-law as to payment hy 
 instalments or with the discount allowed thereby, or without 
 ihe additional percentage charge imposed thereby, as the 
 case may be. 
 
 Si. Sub-section 20 of section 71 of the said Act is 
 amended hy inserting after the word "Court" in the third 
 line thereof the words " or the county judges henring an 
 appeal under section 84 of this Act or the court of appeal." 
 
 A. A.— 8 
 
ir 
 
 I 
 
 i 1^ 
 
 :-.t .i 
 
 114 
 
 THE ASSESSMENT ACT. 
 
 O. Sul)-section 1 of soction T.") of the said Act is ro- 
 pcalotl aii'l tlio following suhstitiitt'd therefor: 
 
 (1) An ap[)oal to tlio county judge shall lie at the iu- 
 stance of the nuinicii)al corporation or at the instance of the 
 assessor, or assessment conuuissioner. or at tiie instance of any 
 ratepayer of the nuinieipalitv, not only against a decision of 
 the court of revision on an ai)pcal to the said court, but also 
 against the omission, neglect or refusal of the said court to 
 hear or decide an ap})eal. 
 
 T. The said Act is further amended hy inserting therein 
 the following section: — 
 
 (8;la) Xotwithstanding anything in the preceding sec- 
 tion contained it shall l)e lawful for the council of any county 
 to ])ass a hy-law pernntting the clerks of the local muni('ipali- 
 ties instead of transnutting a co|)y of the roll to transnut a 
 summarized statement of the contents of the roll, showing 
 the total ])opulation of the municipality and the total as- 
 sessment of each of the various classes of property liable to 
 assessment, but the clerk of every local municipality shall, 
 nevertheless, transmit a co|)y of the roll to the clerk of the 
 county in every third year and whenever in other years he 
 may be required so to do by the county judge or by resolu- 
 tion of the county c(nincil. 
 
 The i)enalty for default in ]ierforniance of the duties 
 
 nnder this section or under such l>y-law upon the clerk of a 
 
 local nuinici|iality shall be the same as in the preceding 
 section. 
 
 S. Sub-section 2 of section lOH of tlie said Act is herehy 
 repeak^d. 
 
 O. Snb-section 1 of section 110 of the said Act is 
 amended by striking out the words " 1.")th day of Xovend)er "' 
 in the sixth and seventh lines of the said sul)-section and in- 
 serting in lieu thereof the words 'M.")th day of August." 
 
 lO. — (1) Section l.'b") of the said Act is amended by in- 
 sertinjj tlie followina' proviso after sub-section 1 thereof: 
 "Provided, however, that in cities and towns and any other 
 local nninicii)alities having ])ower to sell lands for the non- 
 jiayment of taxes no distress for the taxes upon each ])arcel 
 of vacant |)roperty shall he made upon the goods or chattels 
 of the owner in any p.^rt of the c»>nnty othor than upon 
 
NON'-l'AV.MKNT OF TAXKS. 
 
 11") 
 
 sucli ]iro|)crty. niid tliis itrovision AvM bo ivtroat-tive s-o as 
 lo aj)])!}' to the ri'lunis tor anvarr^ of taxi-s Tor tlio years ISiUi 
 and ]S!)T." 
 
 C^) Si'tlioii 1 IS of tlu' said Ait is aiiu'iKK'd hy adding 
 the followinii- proviso tlit'ivto: *' Provided tliat in cities and 
 towns and any other loeal inuniei|)alities having jiower to sell 
 lajids lor non-payment of taxes, the eolleetor of taxes may 
 ([nalify the oath to he made liy him liy showing that, in 
 rospeet ef vacant land, he has not attemjited to distrain npon 
 the goods and chattels of the owner in any t)ther part id' the 
 eouiity, than npon such vacant land." 
 
 11.— (1) The said Act is amended hy inserting the fol- 
 lowing s.'ction after section 1.'5."); 
 
 Dioa — (1) Subject to the i)rovisions of section (30 of 
 this Act in case a person assessed in respect of i)ersonal 
 estate or jiersonal ]iro])erty neglects to pay the taxes for four- 
 teen (lays, after demand or after notice served ])ursnant to a 
 hy-law aforesaid, or in the case of cities or towns after de- 
 mand and notice as aforesaid, the collector may by hiniseU' 
 or his agent (subject to the exem,)tions provided for in sub- 
 jection 2 of this section) levy the same with costs by distress. 
 
 1. U])on the goods and chattels of the person assessed 
 
 wherever found within the county in which the 
 local munici|)ality lies for judicial ])in'poses; 
 
 2. Upon the interest of the ])erson assessed in any 
 
 goods to the po.^session of which he is entitled 
 nnder a contract for purchase, or a contract by 
 which lie may or is to become the owner thereof 
 n]ion performance of any condition; 
 
 o. I'pon any goods and chattels in the possesion of 
 the person assessed where title to the •ame is 
 claimed in any of the ways defined by .,id)-clauses 
 (I, h, (', and (/, of section i-.". n":l in apjdying said 
 sub-clauses they shall be reail with the words 
 "owner of" and the words "on the |)rcniises " 
 omitted therefrom. 
 
 (?) Snh-seetions 2 to S of the said section 135 shall 
 ap]ily to goods and chattels liable to distress under this 
 f-eeticni and to jiroceedings taken nnder this section. 
 
 (2) Sul)-section 2 of section I."),") of the said Act is 
 nmended by in,<erting the words "or lands built upon" after 
 the word "lands'" in the seventh line thereof. 
 
116 
 
 THE ASSESSMENT ACT. 
 
 (3) Siib-section 3 of tlie said section 155 is amended by 
 inserting the words " or lands built upon "' after the word 
 " lands " in the third line thereof. 
 
 (4) Section 15(5 of the said Act is amended by inserting 
 the words " or lands built upon " after the word " lands "' 
 in the second line thereof. 
 
 (5) Section 158 of the said Act is amended by inserting 
 tlie words " or upon lands built upon " after the word '* non- 
 resident " in tlie third and fourth line thereof. 
 
 13. — (1) Section 153 of the said Act is amended by 
 inserting the words " or built u|)()n " after the word "■ oc- 
 cupied "' in the eighth line thereof; by inserting the words 
 "or otherwise" after the word "notices" in the eleventh 
 line thereof, and also by inserting the words " or l)uilt upon "' 
 after the word " occupied "' in tlie thirteentii and fourteenth 
 line thereof. 
 
 (2) Sub-section 1 of section 155, of the said Act, is 
 amended by inserting the words '' or is built ui)on " after the 
 word " year "' in the liftli line tiiereof, and by inserting the 
 words "or built upon" after the word "occupied" in the 
 eighth line thereof. 
 
 13. — (1) Section 162 of the said Act is amended by ad- 
 ding the following sub-section thereto: — 
 
 (2) The treasurer of any city, town or other local 
 municipality having power to sell lands for non- 
 payment of taxes may receive payment from time 
 to time on account of the ta.xes returned to him 
 as in arrear upon any parcel of land, or upon 
 taxes due on personal jtroperty, l)ut no suth pay- 
 ments shall be received after he Inn advertised 
 such lands for sale for arrears of taxes. 
 
 (2) Section 1T3 of the said Act is amended by adding 
 the following sub-section thereto: 
 
 (2) In cities and towns and any other local munici- 
 ]ialities having ]>owor to sell lands for non-pay- 
 ment of taxes, the tr(>asurer mav add to the taxes 
 shewn in tlie lists of lands liable to be sold for 
 taxes any taxes which have fallen due '^inee tho^e 
 shewn in the lists furnished by the trensurer to 
 the cleric under section 152 hereof, and which 
 last mentioned taxes have liccn returned by the 
 
I 
 
 llli'JEll'r FUJI TAXK.S. 
 
 117 
 
 tolleclor to Jiiui, as provided in scclion 14T here- 
 of, and tlierealtur he shall be at liberty to proceed 
 to sell the said lands, as ii such last mentioned 
 taxes had been included in tlie statement fur- 
 nished l)y liim to the clerk, under section io2 
 hereof. 
 
 14. Section 2'ii) of the said Act is amended by striking 
 out the words " city ami town "' in the first line thereof and 
 the words " city or town '" whore they occur in the lifth and 
 eighth lines res])ectively and by adding at the end thereof 
 the following words " and in cities, towns and other local 
 munici})alities having i)ower to sell lands for non-payment 
 of taxes, the treasurer thereof shall keep a duplicate blank 
 receipt book, and on receipt of any cum of money for taxes 
 on land, shall deliver to the person making the payment one 
 of such receipts, retaining the second of the set in the book, 
 and the auditors shall examine and audit said books and ac- 
 counts at least once in every year. 
 
 15. The said Act is amended by adding the following 
 section thereto: 
 
 22(ifl — (1) The council of any city, town or other local 
 municipality having power to sell lands for non-payment of 
 taxes, may from time to time, without the assent of the rate- 
 payers by bv-law, authorize the mayor or other head of the mu- 
 nicipality t le, under the corporafe seal, upon the credit of 
 the taxes in arrear in such city, town or other such munici- 
 ])ality debentures payable not later than eight years after the 
 date thereof, and Tor sums not less than $100 each, so that 
 the whole of the debentures at any time issued and unpaid 
 do not exceed one-half of all arrears then duo and owing 
 u]ion the lands in the city, town or other such municipality, 
 together with the moneys standing to the credit of the Spe- 
 cial Fund as hereinat'ter provided. 
 
 (2) Such debentures shall be negotiated by the mayor 
 ov other head of *^he municipality and treasurer, and all 
 iiionoys received in ])ayment of the taxes upon the security 
 of which Kiich del)eritures are issued siiall be set ajii ' a 
 Special Fund out of which to ])ay the debentures iiud rest 
 tliereon. 
 
 (3) If at any time there is not to the credit of such 
 Special Fund sutTicient money to redeem the debentures due 
 and accrued interest, such debentures and interest shall be 
 payable out of the general funds of the city, town or other 
 
rr 
 
 118 
 
 THE ASSESSMENT ACT. 
 
 such munieipality as aforesaid, and the i)ayinent thereof 
 may Ijc c'lilori't'd in the same iiianiier as is by law jirovided in 
 tile ease of otlier deltentures. 
 
 M 
 
 IC The ])rovisions of sul)-seetion 2 of seetion A2 of 
 '•The Aet res|)eetin<>- the Kstaldislunent of ^Iuniei[)al Insti- 
 tutions in the Territorial J)istricts'' shall apply to every 
 municipality composed of one or more townsliips in the dis- 
 tricts named in the said Act, and incorj)orated under any 
 special Act. as well as to municipalities formed under the 
 said general Act. 
 
 17. This Act shall l)e read with and as part of "The 
 Assessment Act "' and shall come into force on the first day 
 of May, 189ii. 
 
 .2 i 
 
THE ASSESSMENT LAW. 
 
 119 
 
120 
 
 'HIE ASSESSMENT LAW. 
 
 IH" 
 
 i 
 
 i;p N 
 
 -»; 
 
 ii 
 
'JIIK ASSESSMKXT LAW. 
 
 121 
 
122 
 
 THK ASSESSMKNT LAW. 
 
 lis ■' n 
 
 ■I'll 
 
 
AN ACT TO SUPPLEiMBNT THE REVENUES 
 
 OF THE CROWN IN THE PROVINCE 
 
 OF ONTAR'O, 
 
 ONTAUIO STATITEIS, (52 VlCTOiUA, 1899, 
 CHAPTER 8, PAGE 21. 
 
 [Assented to 1st April, 1891'. 
 
 ti. In order to supploniont the revenues of tlio Crowu 
 ill the rroviiiee every eoiiiimny, joint stock company, corpor- 
 ation, association, individual, partnersiiip, syndicate, or trust* 
 hereinl)ei'ore described, and being one of any of the classes (/ 
 co'ni)anies or corporations, or being an individual, i)arir/^r- 
 shi,), syndicate or trust hereinafter mentioned or referred to 
 and whicli transacts Ijusiness in the I'rovince of Ontario un- 
 der its, his or their own name or otherwise, or through an 
 agent or agents shall annually pay to the Crown in this 
 I'rovince, each and every year, the several taxes by this Act 
 imposed thereon, at the times and, in the iminner hereinafter 
 l)rovided : — ■ 
 
 1. {(i) Every bank shall. ])ay a tax of one-tenth of one 
 per cent, on the paid up capital stock thereof, when such 
 })aid up caj)ital stock is $"^,0()(),000 or less, and $25 for every 
 $100,0U0 or fraction thereof of the paid up capital stock 
 in excess of the sum of $2,000,000, and not exceeding 
 $6,000,000. 
 
 (b) Every hank shall pay an additional tax of $100 for 
 each ])rincipal office or ])lace of business in the Province, 
 and $25 for each additional office, branch or agency in the 
 Province, but no such tax shall be levied upon more than ono 
 office, hrancli or agency in any one city, town or village. 
 
 2. (a) l'']very life insurance company which transacts 
 business in the Province of Ontario shall pay a tax of one 
 per cent., and every other insurance company shall pay a 
 tax of two-thirds of one per cent., calculated on the gross 
 
124 
 
 TUK Assi;,ssMi:Nr j.aw. 
 
 ?li 
 
 jiivniiiuns received bv such c()in|iiiiiy in respect of the busi- 
 ness ti'iiMsactcil in tiio said I'roviiue during the j)recediiig 
 Year, but in 'tlie case of mutual lire insurance companies 
 wliieli receive prenuums in cash, the tax siiall l)e calcuhitod 
 on tlie gross premiums received by such company in cash in 
 respect of the insurance transacted on the cash plan in the 
 eaid Province liuring tlie preceding year. Provided that 
 every insuraiue comj)any licensed under section 53 of the 
 Ontario Insurance Act, and assessed unikr section ISl of the 
 said Act, shall be credited with the paynu'Ut under the said 
 last mentioned section as in reduction of the lii\ payable un- 
 der this Act, and no insurance com])any nuide liable to tax- 
 ation by this Act shall reipure any license, authorization or 
 periiut of any niunici|)ality for doing business in the muni- 
 cipality, or for establishing agencies therein. 
 
 (b) Where the receijjts from premiums of a life insur- 
 ance company whose head ollice is elsewhere than in On- 
 tario are less than $"^0,(I(H), and where such company lends 
 money on security, and has invested in this Province 
 $100,000, or more, such company shall })ay a tax of one per 
 cent, calculated on the gross premiums, and one-fourth of 
 one per cent, on the income from investments received by 
 such coin])any in respect of the business transacted in the 
 Province during the ])receding year. 
 
 (c) In the case of re-insurance by an insurance com- 
 pany the principal comi)any shall be exempt from the tax 
 imposed by this Act on the ])ortion of the premium jiaid to 
 the re-insuring comi)any. Uut the company receiving the 
 premium for re-insurance shall be liable for the tax in respect 
 thereof as part of its gross premiums. Where the re-insuring 
 comjiany docs not conduct business in Ontario, or has no 
 principal or head ollice therein, the priiicii)al coni])any shall 
 retain in its hands so much of the said ])remium as will be 
 equivalent to the tax by this Act iin]iosed on or in respect 
 of such ])reniium, and shall be liable for the tax and for the 
 ]>ayment thereof to the Treasurer of the Province. 
 
 3. Every loan company which transacts business in 
 the Province of Ontario shall pay a tax as follows: 
 
 (a) Companies with fixed or permanent jiaid up capital, 
 
 $05 where the paid up capital is $100,000 or less, 
 and $()5 on every additional $100,000 or x .- 
 tion thereof, of paid up capital. 
 
 (b) Companies having only terminating or withdrawable 
 
 capital where the amount of paid up capital is 
 
TRL'ST COMI'ANIKS. 
 
 125 
 
 over .$1(10,(100. tlic sum of .$(;.■) on rvcry $l(»0,ooo 
 or t'nictioii tlicrnir of jiaid ii|i cniiitiil al'tur tlu* 
 first $100,0(10. 
 
 {(■) Wlicrc 11 loiiii coiiiinuiy has its orjiimiziitioii ami licad 
 ollici' ill (iiciit Uritaiii or Ireland, and oinploys a 
 jiart of its paid up capital in Canada, tlic Lioii- 
 tc'Tiant-(!ov('rnor in Council may direct that \\w 
 tax shall he cal. niatcd iipoji the amount of tho 
 funds of the c«' >pany which arc used or cm- 
 ployed in ( 'aiiada. 
 
 4. Kvcry trust company which transacts business in tho 
 rroviiicu of Ontario shall pay a tax of $"-i.")0, where the paid 
 up capital is $100,000 or less, and the sum of $(i5 (T\\ cvi'vy 
 additional $100,000 or a fraction thereof of ])aid up capital, 
 and where the ^ross prolils of any trust company are $'^r),0O(J 
 per annum or over, such comi)any shall pay the further sum 
 of $r)(io per annum. The interest received by a trust com- 
 pany from the paid up capital of the company which may 
 be invested shall not, for the pur[)oses oi' this Act, be 
 reckoned as gross profits. 
 
 5. Every raihvuy com[)any operating or running a line 
 or part oi' a line of railway within the Province shall pay a 
 tax of $5 per mile for each mile of such railway from ter- 
 minus to tt'rminus, operated or used by the company so oper- 
 ating or using the same, but both the company or companies 
 owning the lines or such part thereof, and the company 
 or com])anies operating or working the said line or part or 
 ])arts of (1 line as aforesaid, shall be jointly and severally lial)le 
 for the payment of the amount of such tax to the Provincial 
 Treasurer, 'i'he measurement shall not include switches, 
 sjmrs, or sidings, nor d()ul)le measurement in ease of double 
 track. The word " railway " or the words " railway com- 
 pany " in this section and in section 8 shall not include an 
 electric railway or electric railway company, or a tivamway 
 or a tramway com})any. 
 
 (5. Every street railway coni])any in any city in the Pro- 
 vince, and every company working or o])erating a railway 
 or part thereof, entirely or partly l)y electricity, in any city 
 in the Province for carrying passengers, shall pay a tax of 
 $20 per mile for each mile of track in such city, when the 
 whole line does not exceed 20 miles, $;?.") per mile for each 
 mile of track when the whole line exceeds 20 miles hut doe<? 
 not exceed ."^O miles, $15 ])er mile for each mile of track when 
 the whole line exceeds 30 miles hut does not exceed 50 mile«, 
 and $(50 for each mile of track when the whole line exceed:? 
 
12G 
 
 Tin; ASSEM^MtNT LAW. 
 
 ; 
 
 ."■(0 iiiili's. In nil fiisfs llic luiKiagi' shall |ji' compiiti'd on the 
 hiii<{K' track, each iiiiU' nf doiihlt' track hciiiu (uiiiiti'il ,is 
 two miles of siiiiflc track; l)iit in calciilatin;.' the iiiilca^'o 
 iiiuro switches oi- sidings, tracks into car stahles or car sheds, 
 Y's and curves laid at street corners, and [lortions of tracdc 
 not in <;-eneral use for passenjrer tiMlVic shall not lie counted. 
 
 7. Mvery telegraph company which owns a line or part 
 of a line of lelej^raph where the same or part thereof is oper- 
 ated or worked \>\ others, or hy any (unipany other than 
 thc! owners within the I'rovince of Ontario, shall pay a tax 
 of one-tenth of one per cent, on the paid up capital of such 
 com|iany; and every, company which operates or works in the 
 I'rovince of Ontario a tele;^raph lini' or |»art of a telegra[)!i 
 line, or one or more lines or parts thereof, under lease )r 
 ajireemont with the owners of such line or lines, or jiarts 
 thereof, shall |«iy a tax (d' one-teiith of one per cent. ui)on 
 the [tail! up capital of such company, and hotli the company 
 or companies owninj; the lines or parts thereof, and the com- 
 jjany or companies or persons operating: or workimr the said 
 line or lines, or part oi' parts thereof as aforesaid, shall he 
 jointly and severally lial)Ie for the payment of the amount 
 of the taxes to the Provincial Treasurer. 
 
 S. Mvery railway or other com])<iny, ether than a tele- 
 >ira|)h company, which owns or operates a line or lines, or 
 ])art of a line or lines of telegraph operated in the Province 
 shall jiay a tax of one-tenth of one per cent, upon the total 
 amoujit of capital invested in the whole telegraph line or 
 line.s or works. 
 
 {(i) Nevertheless the Lieutenant-Governor in Conneil 
 shall have power to remit the tax upon the capi- 
 tal invested in so mnch of the line or lines of 
 telegraph or of a telegraph compuny as is nsed ex- 
 clusively for the ]nn'))0sc of running trains or 
 other ))ur|»oses of the railway, and not for com- 
 mercial purposes, and upon so much of the capi- 
 tal as shall he invested in such ])ortions of tiny 
 line or lines heyond the limits of Ontario. 
 
 9. Every telephone com))anv working or operating a 
 tele])hone line, for gain, in the Provinoo shall pav a tax of 
 ono-eighth of one per cent, upon the paid up cajjital of such 
 company. 
 
 10. Every gas company and every electric lighting com- 
 pany in any city in the Province shall pay a tax of one-tenth 
 
M A N U i' AC If 111 N (J Ct ).M I'A N I L.S. 
 
 127 
 
 of uiie jicr cent, on its paid u|> capit.il, luil this .shall not ap- 
 ])ly to any j;as or cli-clrir \vori<' ownoil and oiicratcd liy a 
 niiinici|iality. 
 
 11. I'lvi'iy company engaged in ])rodiicing natural gas 
 in the I'rovinee, ov whose oIlicerH, s-ervants, contractors, or 
 lessees are so engaged, or any eoin[»any or person or persons 
 who aiv producing luituraL gas undi'r an arrangement or 
 agreenu'Ui with the i?ai(l first mentioned company shall pay 
 the >uni of $1, .■")()<»; and every other comiuiny transnutting or 
 ti'ansporliug natural gas shall also pay the sum ol' -^l.'-nii: and 
 each <d' the said coui|)anies. whether a producing or tran-- 
 nntling or ti'aiisporting compiiny, or hoth a producing and 
 transnntting or transpoi'ting company, and every such person 
 who is producing natural gas as aforesaid shall in adilitiou 
 ])ay a sinii eipud to one per cent., calcidati'd upon the gross 
 receipts of tlie said cmujiany or person during the [ireceding 
 year. 
 
 Vi. Express companies operating over Hmi miles of rail- 
 way or a fraction thereof in the Pi'ovince, shall pay a tax 
 of $S(i(), and shall pay an additimial tax of $l'i."j for every 
 additional AiH) miles, or fraction thereof. 
 
 13. Every comj)any doing husiness in the rrovince hy 
 eitiier leasing or hiring sleeping cars or i)arlonr cars to a 
 railway com[)any or to railway companies, or whose sleeping 
 or parlour cars run upon or are Wi^i'd by a railway company 
 or railway companies within the Province shall ])ay the snni 
 of one-third of one per cent, npon the capital of the com- 
 ])any invested in such cars and rolling stock in use in (Jntario 
 during the preceding year. 
 
 »$• TJie Lieuteniant-Ciovcrnor in Council shall have 
 l)Ower to remit or reduce taxation on any natural gas com- 
 ])any wliere it is shown that it is a small domestic com])any 
 organized and managed for the ])nrpose of lighting and pro- 
 ducing' heat for mere domestic or local ])urposes within the 
 county in which the gas is produced or where it is shewn 
 that the ])roducing ])0wcr of the gas wells has become greatly 
 lessened hy use or time, or may reduce tlie amount of the 
 foregoing taxes u))on a ccnnpany having ])aid up capital 
 stock of less than $--),( KiO. 
 
 5. Tt shall he lawful for the Lieutenant-Oovernnr in 
 Council when the head office or principal place of business 
 of any hank is in any Province of the Dominion other than 
 Ontario, and it employs within this Province only a part of 
 
12« 
 
 THE ASSESSMENT LAW, 
 
 Mi 
 
 its paid up capital, and lias not more than five agencies or 
 branch ollices vvithin the I'rovince, to reduee the amount 
 of the tax, regard being had to the amount of the capital 
 or other monies of such bank at any time in use in this Pro- 
 vince; but the tax exacted shall not in any such case be less 
 than one-tenth of one per cent, upon one-half of the paid 
 up capital of such bank. 
 
 O. ]^anks, street or electric railway companies in cities, 
 telegraph ''om panics, telephone companies, gas companies 
 and electric lighting companies, natural gas companies, com- 
 jianies transmitting natural gas, express companies, and sleep- 
 ing or i)arlour car com])anies which pay the taxes by this 
 Act imposed thceon, shall continue to be assessable and 
 taxable for municii)al ])urposes as heretofore, that is to say 
 as they were by law assessable or taxable on the first day of 
 February, 18J»9. 
 
 7. Where an insurance company pays the tax by this 
 Act imposed, no lassessment shall be made or tax levied by 
 or on behalf of the municipality in which the head office 
 is situate upon such company in respect of so much of the 
 income of the company as is derived from ])laces or localities 
 other than the municipality in which the head office is situ- 
 ated; but nothing in this section contained shall prevent the 
 assessment or taxation of share or stock holders resident in 
 such last mentioned municipality, or of share or stock holders 
 resident in other municipalities by such last named munici- 
 palities as by law such share or stock holders were assessable 
 and taxable on the first day of February, 1899. The pre- 
 miums received by a company are not assessable by a muni- 
 cipality. 
 
 ^. Where a loan cor.Miany pays a tax by this Act Im- 
 posed, no assessment shall he made or tax levied by or on 
 belialf of the n.unici{in^'ty i i ,-^'icii the head office is situ- 
 ated, u])on such com:';; u • -; oct of so much of the in- 
 come of the coni])any as is derived from moneys invested 
 in nninicipalities or ])laces other than the municiiwlity in 
 which the head office is situated; but nothing in this section 
 contained shall i)revent the individual assessment or taxn- 
 tion of share or stock holders resident in such last mentioned 
 municipality,, or of share or stock holders resident in other 
 municipalities by such last named municipalities as by law 
 they were assessable and taxal)le on the first day of Febru- 
 ary", 1899. 
 
TUUST MONIES.- 
 
 129 
 
 O. — (1) Where any trust company pays the tax by this 
 Act imposed, no assessment shall be made or tax levied upon 
 such company by the municipality in which the head office 
 of such company is situated lor or in respect of trust monies 
 or securities therefor, or income arising therefrom, or the 
 persomil property held by such company for or on account 
 of persons or beneficiaries who reside within the Province 
 elsewhere than in the aforesaid municipality; but nothing in 
 this section contained shall prevent the assessment or tax- 
 ation of the last mentioned persons or beneficiaries resident 
 in other municipalities by such other municipalities as by 
 law they were assessable and taxable on the first day of Feb- 
 ruary, 1899. 
 
 (2) Companies whose assessment is affected by sections 
 7, 8 and 9 of this Act shall kee]) their books of account in 
 such manner as will show and as will enable the Ass'jssor 
 to determine at what sum the comjiany is asse-^sable in the 
 municipality in which the head office in the I'rovince thereof 
 is situated. 
 
 lO. Where any insurance company, loan company, or 
 trust company which is liable to pay the tax im])Osed by this 
 Act, has been assessed by the municijiality in which the head 
 office of the conii)any is situated in the year 1898, for the 
 year 1899, in resjiect of income or personal property such 
 coni])any shall not be liable to be assessed, and shall not be 
 com[)elled to pay a greater rate or tax in respect of such as- 
 sessment than could have been im]iosed under and in accord- 
 ance with the ])rovisions of the three next ])receding sections, 
 and for the purjjose of ascertairing what the proper assess- 
 ment should be under the said sections, an a])peial may be 
 had to the County Judge within sixty days from the jiassing 
 hereof in the manner ])rovided in the case of appeals from 
 the Court of Revision notwithstanding that the roll may have 
 been finally revised and the assessment roll shall be corrected 
 according to the decision of the Judge. An appeal shall lie 
 to the Court of Appeal from the decision of the Judge of 
 the County Court under this section, and the procedure on 
 sucli a))peal shall 1)o as provided by sul)-section G of section 
 84 of the Assessment xVct. 
 
 H. The assessment and taxation of railway companies 
 shall continue to be made under and in accordance with sec- 
 tion 31 of The Assessment Act, and rsiilways shall not be 
 liable to niunici])al assessment or taxation of the tracks and 
 roadways u])on or along any street or highway. 
 
 A. A.— 9 
 
130 
 
 THE ASSESSMENT LAW. 
 
 il 
 
 ft I' 
 
 M 
 
 «! 
 
 ;i 
 
 13. Xothiiig in this Act contained shall affect or inter- 
 fere with any special asses^snient by a niunici^iality upon pro- 
 perty beneiited l)y any local improvement for the cost of such 
 local improvement. 
 
 14. The said taxes shall in the year 1899 be payable on 
 the first day of November, and thereafter shall be payable on 
 the lirst day of June in each and every year. 
 
 lO. In case of default in payment of any taxes by this 
 Act imi)osed the same may be levied and collected with costs 
 by distress upon the goods and chattels wherever found of 
 the company liable therefor under a warrant signed by the 
 Treasurer of the I'rovince directed to the sheriff of any 
 county or counties in which tlie comjjany in arrear may have 
 any goods or chattels, and in such case the sheriff' shall realize 
 the said taxes or so much thereof as may be in arrear, and all 
 costs by sale of such goods, or so much thereof as may be 
 necessary to >-atisfy the said warrant and costs or the said 
 taxes, or the penalty and doul)le tax i)rovided by tliis Act or 
 both may, at the option of the Treasurer, be sued for and 
 recovered with costs in any court of competent jurisdiction 
 in an action to l)e brouglit in the name of tlie Treasurer, and 
 the action or suit shall be tried by a Judge without a jury. 
 
 20. In addition to &uy other remedies for the recovery 
 of the tax imposed by clause 11 of section 2 of this Act on 
 natural gas companies and companies transmitting or trans- 
 ])orting natural gas, an injunction or an order in the nature 
 of sin injunction or such otiier remedy or relief as may be 
 ])roper at the instance and in the name of tlie Provincial 
 Treasurer may be obtained to prevent any such company 
 from carrying on its operations at any time after and while 
 it is in default in the payment of the tax due by it ani'. un- 
 paid. 
 
 31. In case of liquidation or insolvency of any of the 
 corporations or companies upon which a tax is by this Act 
 imposed, the amount unpaid of such tax shall he a first lion 
 or a ]ireference claim upon the estate of such corporation or 
 comimny subject to the provisions of any statute of Canada 
 and to the costs and charges of liquidation or insolvency pro- 
 ceedings. 
 
 26. "Preceding year" in this Act «hall moan the yefii" 
 ending the 31st of December next before the time when the 
 taxes hereby imposed are payable, and the sai3 taxes shall 
 
TAXES AUE PAID UP CAPITAL. 
 
 131 
 
 be levied upon the paid up capital stock, mileage or other 
 basis of taxation as the same stood on the said 31st day of 
 December, and the statement hereinbefore required shall 
 give the information specified as of the said date. 
 
 SCHEDULE A. 
 
 ill the Comity of and of 
 
 , each tor oursolvos make oath and say as 
 
 Form of Statement to be Furnished by Banks Under 
 
 Section i5. 
 
 We of 
 
 i-.-. the County of 
 follows: 
 
 (1) That I, the said , am the President (or. as the case 
 miy be a) and that I, the said , am the Manager of the 
 Kank of (as the case may be a). 
 
 (2) That the liead otlice of the said Bank is situated at 
 (See clauses 5 and it of section 2). 
 
 (S) That we have iiersonal knowledjje of the affairs of the said 
 Bank. 
 
 (4) Tluit the amount of the capital stock of the said Bank is if 
 
 (5) That the amodiit of the paid-up capital stock of the said Bank 
 is .*t> 
 
 (G) That the said Bank has its principal oflice or place of business 
 in the I'rovince of Ontario at the of , and the said 
 
 Bank has in addition thereto offices, branches or agencies in the 
 following places, that is to say: 
 
 (Note. — In cases coming within section 5 the following to bo 
 added:) 
 
 (7) The amount of the paid up capital of the said bank which 
 was (>"miiloyed in Ontario during the year was the sum of if! 
 
 Sworn before me at the \ 
 
 of in the [ 
 
 County of this I 
 
 day of , 18 . ) 
 
 Form of Statement to be Furnished by Insurance Companies 
 
 Under Section 15, 
 
 ^^'e. . of 
 
 in the County of 
 as follows: 
 
 (1) That I. the said 
 may be a) and I, the said 
 may be a) of the 
 
 in the County of and of 
 
 , each for ourselves make oath and say 
 
 company). 
 
 , am the President (or. as the case 
 
 , am the ^lanager (as the case 
 
 Company (state the name in full of the 
 
 (ii) Note.— In the case of extra Provincial companies the 
 affidavit is to he made by the manager or chief agent of the com- 
 pany in Ontario and the accountant or secretary thereof, or by 
 such other person or persons connected with the company or cor- 
 poration as the Provincial Treasurer may require. 
 
132 
 
 THE ASSESSMENT LAW. 
 
 I iii 
 
 (2) That tho lu'ud office of the suid LOiupuny is situated nt 
 (See elauses "> aud (J of seetion 2). 
 
 (3) Th;it the business of the said company is that of tire insur- 
 ance (or, as tile case may be). 
 
 (4) That we have i»ersonal knowledge of the affairs of the said 
 company. 
 
 (.)! That the an.ount of the capital stock of the said company is 
 $ 
 
 (<5) That the amount of the paid-up capital stock of the said com- 
 pany is $ 
 
 (7) That the amount of the gross premiums received during the 
 year oy the said comi);uiy in respect of or on account of business 
 done wholly or in part or of policies issued to or held by persona 
 residing in the rrovince of Ontario was the sum of .f 
 
 Note.— In the case of a company coming within clause 2 (6) of 
 section 2 the following to be added: 
 
 78) The said company lends money on security and has invested 
 in the I'rovince of Ontario the sum of $ . tho income 
 
 derived from which was during the yeir the sum of .f 
 
 Sworn before nie at the j 
 of in the [ 
 
 <,'ounty of this 
 
 day of . A.D. 18 . 
 
 Form op Statement to be Furnished by Loan Companies. 
 
 We, , of , in the County of , ancT 
 
 of to the County , each for our- 
 
 selves make oath and say as follows; 
 
 (1) That I, the said , for, ns the case may be («)] 
 and I. the said . am the manager for as the case may be (a)] 
 of the company (state name of company in full). 
 
 (2) That the head otlice of the said company is at . (See 
 clauses .") and (! of section 2). 
 
 (3) That the business of the said coinp:iny is that of a loan com- 
 pany. 
 
 (4) That the amount of the capital stock of the said company 
 is S 
 
 (.^) That the amount of the paid-up capitil stock is !]! 
 
 Note. — In the case of a loan company having its organization or 
 head office in Oreat Britain or Ireland, the following to bo added: 
 
 (fi) That the iimonnt of the funds of the said company wliich 
 was in use or employed in Canada during tho year was the 
 
 sum of .? 
 
 (a) Note. — Tn the cns»> of extra Provin<'i;il comiinnies the 
 affidavit is to be made by the manager or chief agent of tho com- 
 pany in Ontario and the accountant or S"cretary thereof, or by 
 such other person or persons connected with the company or cor- 
 poration as the Provincial Treasurer may require. 
 
ACT RESPECTING THE TOWNSHIP OF YORK. 
 
 ONTARIO STATUTES, 62 VICTORIA, 1899, 
 CHAPTER 91, PAGE 432. 
 
 [Assented to 1st April, 1899. 
 
 1. Section 3 of chajiter 94 of the Acts passed in the 
 58th year of Her Majesty's reign, is hereby amended by add- 
 ing at the end of the said section the words following, namely, 
 " I'rovided that nothing in the Munici})al or Assessment 
 Acts, or any amending xYct or Acts, shall be construed to 
 prohibit or to have prohibited the said council from appoint- 
 ing as Assessment Commissioner for the said township the 
 clerk thereof." 
 
 2. The provisions contained in section 147 of The As- 
 sessment Act requiring the collector to forward a duplicate 
 of the 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 lands taxes a])pear to be in arrear for 
 that year, shall not apply to the township of York; but, in 
 lieu thereof, the treasurer shall give the notice, by the said 
 section required to be given by the clerk. 
 
 3. The Council of the Township of York may pass by< 
 laws for the i)urposes mentioned in sub-section (> of section 
 540, and sub-section 9 of section 559 of The ^lunicipal Act, 
 and section 174 of The Assessment Act, as amended by 61 
 A^ictoria, chapter 25, section 3. 
 
 5. — (1) Notwithstanding anything contained in sub- 
 section 2 of section 435 of The ^lunicipal Act, as amended 
 hy 01 Victoria, chapter 23, section IH, sub-section 1, the 
 amount borrowed and outstanding under the provisions of 
 sid)-section 1 of P'^^tion 435 of the said Act, shall not, in the 
 case of the municipality of the township of York, exceed 
 80 per cent, of the amount levied as taxes to pay the ordin- 
 ary current expenditure of the municipality in the preceding 
 munici])al year. 
 
 (2) Sub-section 2 of section 10 of chapter 23 of the Act 
 passed in the 01st year of Tier Majesty's reign, in so far as 
 the same affects the township of York, is repealed. 
 
134 
 
 THE ASSESSMENT LAW. 
 
 ■;i 
 
 O. The treasurer of the County of York shall, within 
 a reasonable time, after demand made upon him in writing, 
 signed by the reeve and clerk of the Township of York, at 
 the expense of the Township of Y''ork, to be fixed in the event 
 of dispute by the official arbitrator hereinafter named, fur- 
 nish the treasurer of the said township with a detailed state- 
 ment showing the various amounts collected by him in his 
 capacity as county treasurer for arrears of taxes due against 
 lands within the said township, for what years and against 
 what lands the amounts so collected were due, tlie amounts 
 paid over to the Township of York, the dates of such 2)ay- 
 nient, and the general balance of account. 
 
 9. Should there be at the time of the adjustment of 
 the accounts between the County of York and the Town-; 
 ship of York under the last preceding section arrears of 
 taxes due against any lands witlii;i the said township ac- 
 cording to the statement furnished to the said county treas- 
 urer by the said townslii]) treasurer under the provision of 
 section 157 of The Assessment Act which have not 1)een 
 collected, and the lands against which the same are due 
 have not for any reason been offered for sale by the said 
 treasurer, the said conntv treasurer shall furnish a list nf 
 all such lands to the said township treasurer, and the said 
 lands may be offered for sale by the said township treasurer, 
 and no sncb sale by the said townshin treasurer shall be 
 deemed invalid bv reason of any mistake, default or omis- 
 sion (if any) of the said conntv treasurer theretofore made. 
 
 ACT RESPECTING THE CITY OF TORONTO, 
 
 ONTARIO STATUTES, 62 VICTORIA, 1899, 
 CHAPTER 85, PAGE 404. 
 
 7. The Corporation of the City of Toronto may by by- 
 laws, fix the Assessment of the Ho'^tel to be erected by the 
 Toronto Hotel Company, for a period of ten years, at the 
 sum of $360,000 per annum. 
 
AN ACT RESPECTING THE TAXATION OF 
 
 PATENTED LANDS IN ALGOMA, MAN- 
 
 ITOULIN, THUNDER BAY AND 
 
 RAINY RIVER, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 26, PAGE 355. 
 
 Tax of One Cent Imposed— Exemp- 
 tions, 8. 1. 
 
 School Tax on Unoccupied Lands, 
 8. 2. 
 
 Treasuiieb May Cancel Taxes in 
 ceutain cakes, s. 3. 
 
 Lists of Lands Liaiile to Tax to 
 be fuiinished iiv commissioner 
 OF Crown Lands, as. 4, 5. 
 
 Account of Taxes to he Paid by 
 
 TllEASURER, BS. 6, 7. 
 
 Provision Where Owners of Dif- 
 ferent Parcels, ss. H. J). 
 
 Land to dh Sold when Taxes 
 Three Years in Arrears, s. 10. 
 
 Proceedinos hy Treasurer to Sell 
 
 IjANDS, 88. 11-19. 
 
 When Treasurer May Buy, 8. 20. 
 Record of Purchases, s. 21. 
 Pine Timjier not to Pass by Deed, 
 8. 22. 
 
 Rights of Purchaser before Time 
 FOR Redemption has Expired, 
 ss. 23-25. 
 
 Fee for Search in Registry Of- 
 fice, 8. 20. 
 
 Owner of a Sun division may Pay 
 Taxes on His Portion, s. 27. 
 
 Redemption by Owner Within a 
 Year, s. 28. 
 
 PuKCHASER Entitled to Deed if 
 Land not Redeemed, s. 21). 
 
 Deed may re Executed by Succes- 
 sor OF Treasurer, s. 30. 
 
 Registration of Deed, s. 31. 
 
 Record of Sales to be Kept by 
 Treasurer, s. 32. 
 
 Where Taxes to be Paid, 8. 33. 
 
 Certain Sections of Assessment 
 Act to Apply, s. 34. 
 
 Notice of Formation of School 
 Sections, s. 35. 
 
 HER MAJESTY, by and with the advice and consent 
 of the Legislative Assembly of the Province of On- 
 tario, enacts as follows: — 
 
 I — (1) Except in this section provided, an annual 
 tax of one cent per acre to and for the public uses of this 
 l*rovince, is hereby inii)osed on all lands granted or here- 
 after to be granted by the Crown, situat-e in the Territorial 
 Districts of Algoma, Manitoulin, Thunder Bay or Rainy 
 River. 
 

 IP' 
 
 THK ASSESSMKNT LAW. 
 
 (2) The lands situate in the ^Municipality of Shuniali, 
 f in any othtT nuiniciuality now existin;^ in any of the said 
 
 districts, sliall not 1)0 liable to the said tax. J'rovided that 
 lands in municipalities which have been formed since the 
 31st day of l)ecoml)er, 1H87, shall remain subject to all ar- 
 rears of the said taxes which were, or shall be, owinj; there- 
 on at the time notice of the I'ornuition was, or shall be, 
 given to the treasurer of the Province. 
 
 (3) Xo lands situate in any municipality which may 
 liereafter be formed within the said districts shall, after no- 
 tice of the formation of the municipality has been jfiven to 
 the Treasurer of the I'rovince, be liable to the said tax, but 
 the lands shall remain subject to all arrears then owin^ on 
 account thereof; and the arrears when collected shall He the 
 property of the Province. 
 
 (4) All lands within the said districts, which are occu- 
 pied as farming lands and bona tide used for farm purposes, 
 shall be exem])t from the said tax. 
 
 (5) Xo lands shall bo entitled to the exemption pro- 
 vided for in the ])receding sul)-section, until the owner or 
 other ])erson claiming exemption, shall have furnished to 
 the treasurer proof by affidavit or otherwise, that the lands 
 in res|'.oct of which the exonii)tion is claimed, are occupied 
 for farming purposes as aforesaid, and shall have obtained 
 the decision in writing of the Provincial Treasurer or As- 
 sistant Treasurer to the elfect. that such lands are entitled 
 to exemjjtion under the said sub-section. 
 
 (fi) The proof so furnished, shall be filed by the treasurer 
 in his office with a memorandum of his decision. 
 
 (T) Xo greater quantity of land than three hundrf 1 and 
 twenty acres in the occupation of any one resident, shall 
 he exempt, unless a larger quantity is in actual cultivation, 
 in which case so much as is in actual cultivation shall 1)8 
 exemi)t. 
 
 (8) In the case of patented lands in school sections, 
 formed under The Public Schools Act, the said tax shall, 
 when collected, he ])aid over by the Provincial Treasurer 
 yearly to the trustees of the respective school sections en- 
 titled thereto. R. S. 0. 1887, c. 23, s. 1. 
 
 2 — (1) In addition to the tax provided by section 1 
 of this Act, a further tax of one cent an acre shall be im- 
 posed iipon all unoccupied lands embraced in any school sec- 
 tion formed under the authority of section 41 of The Pub- 
 lic Schools Act, and for the information of the treasurer 
 
ADDITIONAL SCHOOL TAX. 
 
 137 
 
 in charging such tax upon the lands liable therefor, the sec- 
 retary or secretary-treasurer ot the school hoard shall, on the 
 formation of a school section in any unorganized t()\vnshi|), 
 give written notice thereof to tiie I'rovincial Treasurer, and 
 shall yiearly, on or before the first day of August, furnish 
 Jiini with a list of all the lands eud)raced in the said school 
 section, distinguishing such as are occupied from those 
 that are unoccupied, and tiu' said additional tax shall, when 
 collected, be i)aid over annually to the trustees of the re- 
 spective school sections in whicii such land is situate. No 
 land so returned as unoccu|»ied by the secretary-treasurer 
 of tht' school board shall be sul)ject to any school rates im- 
 posed by the trustees in the year in which they are so re- 
 turned. 
 
 (2) The said additional tax hereby imposed shall l)e sub- 
 ject to all the conditions as to penalty for default and ])ro- 
 visions for collection as the tax imjjosed bv section 1 of this 
 Act. R. S. 0. 1887, c. 23, s. 2. 
 
 tJ. The Treasurer may cancel the taxes charged on any 
 land on i)roof being made to his satisfaction, in manner 
 aforesaid, that the land was, during the time for which the 
 tax was imi)Osed, occupied as farming land, and l)ona iide 
 used by the person claiming the benefit of this provision. 
 R. S. 0. 1887, c. 23, s. 3. 
 
 4. The Commissioner of Crown Lands shall, on or be- 
 fore the 1st day of A])ril in each year, transmit to the treas- 
 urer of the Province a list of all lands granted in the said 
 districts during the year ending on the 31st day of Decem- 
 ber then last i)ast, specifying in the list the number or letter 
 by which each lot or ])arcel of land is designated in the 
 patent therefor, and when the lot or parcel of land is not 
 designated in the jiatent therefor, by a number or letter, 
 then defining the same by some general designation or de- 
 scription, indicating the locality thereof, and referring for 
 a more particular description thereof to the patent there- 
 for, and stating the date of the ]iatent, and the name of the 
 grantee therein. R. S. O. 1887, c. 23, s. 4. 
 
 5. Every such list shall be certified under the hand 
 of the Commissioner of the Crown Lands for the time be- 
 ing, or the Assistant Comuussioner, and shall contain a state- 
 ment of the quantity of land contained in each lot or parcel 
 of land so granted within the said districts, and, for the 
 purposes of this Act, the quantity specified in such list shall 
 be held and regarded as the true and actual quantity or meas- 
 urement of land contained in each such lot or parcel, and shall 
 
m 
 
 I 
 
 138 
 
 'IHi; ASSESSMENT LAW. 
 
 form the basis upon which the said tax or rate shall be com- 
 putetl. R. S. O. 188;, c. 23, s. 5. 
 
 O. The Trea.<urer of the I'rovinee shall jjrovide a book 
 or liooks to be ke[)t in his ollice. in which he siiall after the 
 iecei])t by Iiim of the saitl annual list, and l)etween tiie first 
 day of October and the thirty-tirst day of December in each 
 year, enter and set down all the lands mentioned and speci- 
 lied in such list, and granted i)y tlie frown during the year 
 ending on the thirty-iirst day of December then last past, 
 and 'sball enter opposite each lot or parcel the tpiantity of 
 land contained in such lot or jiarcel, and also tlie amount 
 of the tax against such lot or parcel for one year, computed 
 at the rate of two cents per acre, wliicli shall be, and shall 
 be regarded as the tax imposed upon eacii sucli lot or parcel, 
 for one ytar, ending on the thirty-lirst day of December 
 then next; and each such lot or parcel shall thereupon be 
 and become subject to the i)ayment of the amount so set 
 down against the same. K. 8. 0. 1887, c. 23, s. d. 
 
 T. The Treasurer of the Province shall also, between 
 the first day of January and the first day of April in every 
 year, nuike u[) and ascertain, as against every lot or ])arcel 
 of land so set down in his said book or books, the arrears of 
 taxes, if any, owing thereon, on the thirty-first day of De- 
 cember in the ])receding year, and still unpaid, and shall 
 bring forward the same witli ten ])er cent, added thereto; 
 and shall, between the iirst day of October and the thirtieth 
 day of Decendjer, also ascertain and enter against the said 
 lots or ])arcels respectively, the taxes payable for the year 
 ending on the thirty-first day of Decendjer then next, and 
 he shall add the said arrears, if any, and the said ten per 
 cent, thereon, and the amount of the taxes for the said then 
 current year together, and bring forward the total amount 
 thereof in another column; which said last mentioned 
 amount shall constitute the taxes then owing under the 
 authority of this Act upon every such lot or parcel of land. 
 E. S. 0. 1887, c. 23, s. 7. 
 
 8. WhiCre several lots or parcels of land are granted in 
 one patent, it shall not be necessary, and shall not be held 
 to have been necessary, to keep the amount owing in respect 
 of each lot or parcel separately in the books of the Trea- 
 surer of Ontario, but each such lot or parcel shall be sold 
 separately in case of a sale for arrears, and any owner shall 
 be at liberty at any time to pay the taxes owing in respect 
 of any of the lots or parcels mentioned in the patent, or 
 
SEI'AUAIIUN OF ASSESSED I'UOl'EUTV. 
 
 139 
 
 iu case he only owns portion of a lot or parcel he may pay 
 the tuxes owing in respect of such portion. 1{. S. U. Ib87, 
 c. 2-3, s. 8; UO V. c. 15, Sched. A. ((J). 
 
 O. In case any person claims to have bought u i>articu- 
 lar portion of a lot or parcel mentioned iu the jjatent, he 
 shall, ujjon producing, jiroperly verilied hy atlidavit or stiitu- 
 tory declaration, the deeds showing him to be entitled to tlie 
 hinds, and the c[uantity containocl in such i)ortit)n for the 
 inspection of the treasurer, and ])aying up all arrears upon 
 the lot or ])arcel, and not otherwise, be entitled to have such 
 portion entered in the treasurer's books separate from the 
 rest of the lot or parcel, and the taxes in respect of such 
 j)ortion shall thereafter be kept separate from the taxed 
 for the rest of the lot, and the same rule shall be observed 
 in case of a further division of the lot, parcel or portion. 
 K. S. 0. 1887, c. 23, s. 9. 
 
 10. Whenever a ])ortion of the taxes so ascertained, 
 made up and entered as aforesaid, has been due for three 
 years, the Treasurer of the Province may sell the land for 
 the arrears of taxes then due thereon with costs. R. S. O. 
 1887, c. 23, s. 10. 
 
 11. Whenever a portion of the tax on any land has 
 been due for three years, the treasurer shall jjrepare a list 
 of the lands on which taxes are so in arrear, showing the 
 amount of arrears due on each lot or parcel, and shall cause 
 the list to be published twelve consecutive times in the On- 
 tario (Jazette, and for a like period in some newspaper pub- 
 lished in the district in which the land lies, if any such theie 
 be. The Lieutenant-Governor in Council shall have power 
 from time to time to extend beyond the term of tliree years, 
 the time for the enforced collection by sale of the said "taxes. 
 R. S. O. 1887, c. 23, s.:il. 
 
 12. The advertisement shall contain a notification that 
 nnless sai/l aiTears are sooner paid, the treasurer will pro- 
 ceed to sell the lands for t-iixes, on a day to be named in the 
 advertisement. R. S. 0. 1887, c. 23, s. 12. 
 
 13. The day of sale shall not be less than three months, 
 nor more than six months after the first publication of the 
 list in the Ontario Gazette. E. S. O. 1887, c. 23, s. 13. 
 
 14. The treasurer shall also post a notice similar to 
 the advertisement on some convenient and public place, at 
 the Court House of the district, at least three weeks before 
 the time of the sale. R. S. 0. 1887, c. 23, s. 14. 
 
HO 
 
 THE ASSKSSMICNT LAW. 
 
 ICJ. If, at tlie time appointed for tlu' sale, no bidders 
 appear, the treasurer may adjourn the saU' from time to 
 time. J{. S. (). iss;, c. 'h, s. l."). 
 
 lO. 'I'lie treasurer shall in every case add to the ar- 
 rears so puhlished, a proportionate share of the eost of pul)- 
 licatioM, aeeordinjf to tlu'ir amounts respectively. H. S. 0. 
 1HH7, c. 23, 8. l(i. 
 
 IT. If the taxes are not previously paid or tendered, 
 the treasurer shall sell hy ])uhlie auction, on the day ap- 
 j)ointed for the sale, so much of the land as may he neces- 
 sary and sullicient to diseharjie the taxes, and all lawful 
 charircs incurred in and about the sale and eoliei'tion of the 
 taxes, selling in ])rel'erence such part as he considers it most 
 to the advantage of the owner to sell first. 1{. S. <). 1H8T, 
 c. 21], s. 17. 
 
 IS. ^Vhere, at a sale of lands for arrears of taxes un- 
 der this Act, the treasurer fails to sell any land for the full 
 amount of arrears due thereon, he shall, at the sale, adjourn 
 the sale of the land nntil a day then to be publicly named 
 by him, not being earlier than one month nor later than 
 three months thereafter, of which adjourned sale he shall 
 give notice by jjublic advertisement in the ne\vspa])ers in 
 which the original sale was advertised; and on such day he 
 may (unless he thinks |)roper to exercise the ])ower con- 
 ferred by section 20), sell the lands for any sum he can real- 
 ize, and such sum shall be accejjted as full jiayment of the 
 arrears of taxes, but the owner of any land so sold shall not 
 he at liberty to redeem the same except upon jwyment of 
 the full amount of taxes due, together with the expenses of 
 sale. li. S. (). 1887, c. 23, s. 18. 
 
 lO. If the jnirchai^er of a parcel of land fails, on de- 
 mand, to pay the treasurer the amount of the purchas-." 
 money, the treasurer may forthwith again put up the prop- 
 erty for sale, and sell the' same. li. S. (). 1887, c. 23, s. 19. " 
 
 20. — (1) Where lands are offered for sale under this 
 Act for arrears of taxe^, and no sale is made to another per- 
 son for a sum sufficient to pay the taxes due and costs, the 
 Treasurer of the Province or some officer or person duly 
 authorized by him, may ])urchase for the amount of such 
 taxes and costs, and such lands win. h cannot be so sold; and 
 any such lands so ])urchased shall bee me the |)roperty of and 
 become vested in Her Majesty for the uses of the Province, 
 
I'HOVINCIAI- TUEAhUllEU MAV rUUCHASE. 
 
 141 
 
 mill sliall ii;,'iiiti hccoiiie puhlic or Crown liinds of the I'ro- 
 viiui', and siil)JL't't to tlio provisions ot' Tlii' I'ublic LiiikIh 
 Act, l)iit this sliall not di'privo tho owner of land so pur- 
 cliascd of the rifjlit to rt'dociii the same within ono ^car nn- 
 dtT tlie provisions of this Act. 
 
 (2) Such |)urclia!!c may he made for or on liclmlf of tiio 
 Province, cither when the lands are first olTored for sale at 
 auction or at tlio adjourned sale. 
 
 (.'{) Siicli purcliases on helialf of ilie Province shall 
 have the cll'ect of cancellin<^ the chiim of the Province for 
 all taxes due or im[)Osed upon the lands so purchased, ry'y V. 
 c. r, ss. 1, ;{. 
 
 21. Tiie treasurer sluiU duly, enter the lands so pur- 
 chased in a liook to he kept for tiiat purpose, and shall aUo 
 fjive a certificate thereof in duplicate to the Coinniissioiier of 
 Crown Lands, who shall keej) one cojiy thereof on record in 
 the Crown Tjands Department, and tlie ofher shall he duly 
 recorded in the jjroper He<,Mstry or Land Titles Office, as tho 
 case may he. A hook shall also he kept in the Crown J^jinds 
 Department in which a list of all such lands shall lie duly 
 entered. 55 V. c. 7, s. 2. 
 
 2S. Xeither the sale nor the certificate thereof of the 
 Provincial Treasurer, nor the deed of conveyance hy such 
 treasurer of lands sold for taxes under this Act shall 
 convoy or transfer to the ])urchaser or his assi(;ns the jiine 
 trees or jiine timber thereon, where, hy the patent of such 
 lands, the same have heen reserved to Her Majesty. This 
 section shall apply to all past sales and the certificates and 
 deeds <i;iven in pursuance thereof, as well as to future sales 
 and the certificates and deeds Mhich may he hereafter given. 
 55 V. c. 7, s. 4. 
 
 SB. The treasurer, after soiling any land for taxes, 
 ;l:all give a certificate, under his hand, to the i)urchaser, 
 stating distinctly what part of the land has heen sold, and 
 describing the same, and also stating tho quantity of land 
 sold, the sum for which it has been sold, and tho expenses 
 of the sale, and further stating tliat a deed convoying the 
 same to the jiurchasor or his assigns will 1)0 executed by the 
 tiensurer on his or their demand, at any time after the ex- 
 piration of one year from the date of the certificate, if *the 
 land be not previously redeemed. R. S. 0. 1887, c. 23, s. 20. 
 
 24. The ])urchaser shall, on receiving the treasurer's 
 certificate of sale, become the owner of the land, so far as 
 
n 
 
 142 
 
 •,'UF AHSKSSMENT LAW. 
 
 !'. >• 
 
 to have all iiopcssfiry right of action and powers for jm)- 
 tec'ting tilt' same, from spoliation or waste, nntil the ox- 
 |)iration of I lie term dnring which the land may he re- 
 deemed; hnt he shall not knowingly permit any person to cnt 
 liinher growing on tli(> land, or otherwise injure the liind. nor 
 shall he do so hiiiwelf, hut he may use the land in sni'h a 
 manner as will not deteri(-.rate its value. U. S. (). ISST, c. '.\'i, 
 8. 21. 
 
 aSi. h'roni the lime of payment to the trea-nrer of the 
 fidl amount of the redeni})tion money, reipured hy this Act, 
 the pnrehaser shall cease to have any further right in, or to 
 use the hind in question. 1{. S. O. isST, c. 2:i, s. 22. 
 
 218. If the treasurer cannot give a Rullicient description 
 of any lands sold hy him, without a search in the i{egistry 
 Olhce of the district, he shall, in addition to the' charge hcre- 
 inhefore authorized, l)c entitled to charge the fee for the 
 necessary search. \i. S. (). ISST, e. 2'A, s. 2;\. 
 
 27. Wh(>re lands in either of the said districts, for 
 which a patent has lieeu •)r may hereafter he issued, have 
 heen suh-divided, the owner of any portion thereof may ten- 
 der and ])ay the treasurer the arrears ol taxes upon the i)or- 
 tion of which he is owner, and the costs incurred in respect 
 thereof, and tliereu])on such ])ortion, shall he exempted and 
 withdrawn from sale. 1?. S. (). 1SS7, c. 23, s. 24. 
 
 2.H. The owner of land wliii'h may he sold for taj^es 
 under the provisions of this Act, for non-jiayment of taxes 
 tiiereon, or his heirs, executors, administrators or assigns, 
 may at any time within one year from the day of sale (ex- 
 clusive of that day), redeem the land sold hy paying to the 
 treasurer, for the use and henefit of the jiurchaser, or his 
 legal representatives, the sum ]'aid hy him, together with 
 ten jier cent, thereon, and the treasurer shall give the party 
 ])aying such redem|)tion money, a receipt stating the suui 
 paid, and the ohjeet of ])aviiient, and the receipt shall ho 
 evidence of redemption. 1?." S. (). ISST, c. 215, s. 2r). 
 
 21>. Tf the land he not redeemed within the period so 
 allowed for its redemption, heiiig one year exclusive of the 
 day of sale, as aforesaid, then on the demand of the pur- 
 chaser, or his assigns, or other l(>Lrid re])rosentatives, at any 
 time afterwards, and on |)aymeiit of $1. the trea>iurer shall exe- 
 cute and deliver to him or them a deed of convevnnce, in 
 duplicate of the land sold. 1{. S. O. 1887, c. 23, s.'2fi. 
 
DEKl) HY SUCCESSOR IN OFFICE. 
 
 148 
 
 30. If. after a sale for arrears of taxes is made under 
 tliis Act, and before ilio execution of a deed of eonveyanec 
 to the pnrelmser, tlie treasurer by whom the sale was con- 
 ducted dies, or ceases to hold olVice, such deed may he exe- 
 cuted by the succC-ssor oi' such treasurer. H. S. (). IScST, c. 
 23, s. 27., 
 
 Jll. 'riie Ifejristrar or Deputy Wegistrar of the Kcfiis- 
 try Division in which the land lies, upon production of the 
 dujilicate {\i.hh\, shall enter the same in the Keiiislry liook, 
 and <iive a certilicate of such entry and registration in ac- 
 cordance with 'I'he Wegislry Act; but all deeds executed on 
 or before the ;Mst day of Decemlier, ISTT, may l)e n't,nstered 
 in the manner theretofore in force. H. S. 0. INST, c. 23, 
 s. 28. 
 
 lili. 'Vho treasurer shall entei- in a book to be kepi by 
 liiui as treasurer, a full description by motes and bounds of 
 every parcel of land conveyed liy him to purcluHci's for ar- 
 rears of taxes, with an index thereto, and such book, after 
 such entries therein have been made by him, shall he kept 
 by hini amongst the records of his olliic. 1{. S. O. ISST, c. 
 23, s. 20. 
 
 JiJi. 'Pile taxes imposed by this Act shall be ])ayable at 
 the otlice of the Treasurer of the Province, in the City of 
 Toronto; and for the purpose of this Act shall bo considered 
 to be dno and payable on tlie first day of October in every 
 year; but the treasurer may a])])oint on(^ or more- agents, re- 
 sident in th(> said districts, to receive the taxes, or any part 
 or ])ortion thereof, an<1 payment to tlie agent or agents so 
 authorized shall lie considered payment to the said, treasurer. 
 1{. S. (). ISSr, c. 23, s. 30. 
 
 514. I'nless wheri> inconsistent with this Act, sections 
 1S4, 1f)8, 203, 201, and 2(),s to 222 inclusive, of The Assess- 
 ment Act, shall apply to sah's by the I'royincial Treasurei 
 under this Act, and to the lands "sold. 1{. S. (). lS8r, e. 23, 
 P. 31. ■] , 
 
 (As lo sales made before 2:)tli :\Iarc]i, 1880, see 1?. S. O. 
 1877, c. 22; -15 V. c. 2, s. (i; l(i V. c. -I, s. 1, and -1!) V. c. 5.] 
 
 JI5. On the formation of a school section in any un- 
 organized township, the secretary of tho school board" shall 
 give written notice thereof to the IVoyincial 'iVeasurer, nnd 
 shall also fnrnisli him with a list of all the lands embraced in 
 the said schocd section, distinguishing such as are occupied as 
 farming lands from tlioso that nro'nnooeiipied. 1?. S. O 
 1887, c. 23, R. 32. 
 
THE MUNICIPAL ACT, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME II, CHAPTER 223, PAGE 2347. 
 
 ! 
 
 
 i 
 
 3 For the purposes of tliis Act, an assessment roll shall 
 be understood to be Anally revised wlieii it has been so re- 
 vised by the Court of Revision for tiie municipality, or l)y 
 the Judge of the County Court hx case of an appeal as pro- 
 vided in the Assessment Act, or when the time within which 
 the appeal may be made has elapsed. 60 V. c. 15, Sched. 
 C. (1). 
 
 lO. Tlie powers of every body corporate under this 
 Act shall be exercised l)y the council thereof. 55 V. c. 12, 
 
 s. 8. 
 
 Setting Apart Hamlets. 
 
 37. — (1) When any unincorporated village or settle- 
 ment ard its immediate neighborhood lie wholly within the 
 limits ol a township, and when the residences of the inhabi- 
 tants are, in the opinion of the council of the township, 
 sutficiently near to each other to render the same desirable, 
 the council of the township may, by i)y-law, upon the peti- 
 tion of a nuijority of the rate[)ayers within tlie area to be 
 set off, one-half of whom shall be resident freeholders, set 
 the unincoritorated village or settlement and neighborhood 
 apart from the remaining portion of the township in which 
 the same are situate, as a haudet, and with boundaries to be 
 respectively defined and declared in the by-law, for the pur- 
 poses hereinafter mentioned. 55 V. c. 42, s. 17 (1); 60 V. c. 
 15, Sched. C (5>). 
 
 (3) In addition to the i)0wers given to the council of 
 everj' township by this Act, the council of every township 
 wherein a handot has been set apart under the provisions 
 of thi< Act, shall, as respects such handet, have all the rights 
 and powers conferred by this Act upon the councils of 
 cities, towns and villaces (including the power to pns^ by- 
 laws, wliicli shall n|)i)lv exclusively and only to the hnmet 
 so set apart), for the following purposes: — 
 
COMMUTATION t)F TAX. 
 
 145 
 
 ((/) To (.oiiipt'l all persons (rosidoiit or iiou-rcsident) 
 lial)le to statute labor within siicli hauilet, to 
 coni])oun(l tor such labor at any sum not exceed- 
 ing $1 for each day's labor, and to i)rovide that 
 such sum shall be paid in commutation of such 
 statute labor, and to enl'orco the payment of such 
 commutation in nu)ney in lieu of such statute 
 laltor; and for tlie pur[)ose of enTorcing sucii 
 payment the like remedies may l)e had, and pro- 
 ceedings taken against the |)erson in default, as 
 are ])rovided by sub-section 1 of section 1(17 of 
 tlie Assessment Act, in cases of neglect or refusal 
 to pay any sum for statute labor cournnted 
 under section 1();5 of the Assessment Act. 
 
 51. — (1) When a junior county is se|)arated from a 
 union of counties, the head and memi)crs of the ])rovisional 
 council of the junior county (exce])t the memhers of the 
 ])rovisional council elected hy the council of any town sppa- 
 rated from the county for municijjal ])urposcs), and tiic 
 otticers, by-laws, contracts, ])roperty, assets and liabilities 
 of the ])rovisi()nal cor])oration, sliall be the head and members 
 of tlie council, and tlie otTicers. by-laws, contracts, ]iroperty, 
 assets and liabilities of the new corjioration. .").") V. c. 42. 
 p. 48 (1): r^G Y. 0. 35, s. 3. 
 
 (2) The treasurer of the senior county shall, npon being 
 requested so to do. deliver to the treasurer of the new 
 county, the books relating to tlie munici|)alities within the 
 new county re(piire(l to be kept under section 104 of the 
 
 Assessment A(^t. 
 
 V. c. 42, s. 4 (2). 
 
 Matters Conskoiknt Upox thk Kormatiu.x or Xew 
 
 rORPORATtOXS. 
 
 Drhls (tiitl Lidhllitics. 
 
 OO. All assessments inii)osed by the council of the 
 then cor])oration for the year next before the year in wliich 
 the new cori)oration is formed by separation therefrom, shall 
 belong to the then corporation, and shall be colhcted and 
 ])nid over accordingly: and. after the separation, all special 
 rates for the ])aynient of debts, theretofore imposed \\]wn 
 the locality by any by-law of the former cor]ioration. shall 
 oontinuo to be levied by the new porporation, and the trea- 
 surer of the new corporation shall pay over the amount as 
 
 A.A.~1(». 
 
146 
 
 THIi ASSESSMENT LAW. 
 
 pf;'-lrj 
 
 li 
 
 received to tlio treasurer of the senior or remaining munici- 
 pality; and the latter shall apply the money so received in 
 the same manner as the money raised under the same by-law 
 in the senior or remaining- municipality. 55 V. c. 42, s. 58. 
 
 Qualification. 
 
 T8, In the case of a new township erected by procla- 
 mation, and for which there has l)een no assessment roll, 
 every i)erson who, at tlie time of the tirst election, has such 
 an interest in real property, and to such an amount as is men- 
 tioned in section ti] of this Act, shall be deemed to be pos- 
 sessed of a snllicient i)roperty (lualification. 55 V. c. -iS, s, 75. 
 
 Dinqualification. 
 
 SO. — (1) Xo assessor, collector, treasurer, or clerl-i of 
 any nnmicipality, shall 1)e qualified to be a member of the 
 council of anv municipal cor])oration. (Part) 55 V. c. 42, 
 s. 77 (1); 5S V. c. 42, s. 2. 
 
 (2) But no person shall be held discpialified from being 
 elected a member of the council of any municipal cor])ora- 
 tion, 
 
 (?*) By reason only that a ]>art of his property is exempt 
 from taxation, if he is assessed for sufficient 
 other property in the municipality, lialde to tax- 
 ation to qualify him for such olTice; but no sucli 
 ]ierson shall vote on any ([uestion affecting the 
 propertv so exempt from taxation. 55 V. c. 35, 
 3. 4. 
 
 Hd. — (1) Subject to the ]irovisions of the next folloAv- 
 ing pcv^n sections, the right op voting at municipal elec- 
 tions shall belong to the fidlowintr persons, being men, or 
 unmarried women, or widows, of the full ago of twenty-one 
 years, and subjects of Her ^Majesty by birth or naturalization, 
 and being rated to the amonnt hereinafter iirovided on the • 
 revised assessment roll of the niunici]iality npon which the 
 voters' list used at the election is based, for real propertv 
 held in their own right (or, in the case of married men, held 
 by their wives), or for income, and having received no re- 
 ward, and having no expectation of reward, for voting: 
 
 QualifirfitioiK 
 
 Firstly, All persons, whether resident or not, who are 
 in their own risht, or whose wives are, at the date of the 
 election, freeholders of the municipality; 
 
INCOME NOT LESS THAN $400. 
 
 147 
 
 Thirdly, All residents of the iniinieii)ality at the date of 
 the election, who are rated on the last revised assessment 
 roll thereof, in respect of an income from some trade, otHoe, 
 callini;: or profession, of not less than $400, and have 
 received such income during the twelve months hefore the 
 date of tlie final revision and crrrection of the assessment 
 roll, and have since the said date continuously resided in 
 the municipality. 55 V. c. 42, s. '('!»(l), \n\r\: s. 104; 55 V. 
 c. 48, s. 31; ()0 V. c. 3, s. 3; c. 15, Sched. C (18). 
 
 Fourthly. xVll residents of the municipality at the date 
 of the election, who are fanner's sons, and have resided in 
 the municipality, on the farm of their father or mother, 
 for twelve montlis next prior to the return hy the assessors 
 of the assessment roll for which the voters, list is used at the 
 election is hased. 55 V. c. 42, s. 79 (1), part. 
 
 (a) If more sons than one are so resident, and if the 
 farm is not rated and assessed at an amount 
 sulTicient. if equally divided hetween them, to 
 give a qualillcation to vote to tlie father and all 
 the sons whether the father is living, or to the 
 sons alone where the father is dead and the 
 mother is a widow, then the right to vote shall 
 belong to, and he the right only of, tlie father 
 and the eldest or such of tiie elder of said 
 sons, to whom the amount at wliicli the farm is 
 rated and assessed will, when e>pu\lly divided 
 hetween them, give the qualification to vote. 
 55 Y. c. -i2, s. 79 (2). 
 (h) If the amount at which the farm is so rated and 
 assessed is insufficient, if e([ually divided hetween 
 the father, if living, and one son, to give to each 
 a qualification to vote, then the father shall he 
 the only person entitled to vote in respect of 
 such farm. 55 V. c. 42, s. 79 (3). 
 
 S7. In order to entitle a person to vote as aforesaid in 
 respect of real property, such property, whether freehold or 
 leasehold, or partly each, must be rated at an actual valuo 
 of not less than the following: — 
 
 In townshi])s and villages $100 
 
 In towns where the ]io])ulation does not exceed 3,000. 200 
 
 In towns with a jiojinlation of over 3.000 300 
 
 In cities 400 
 
 The population shall he determined hy reference to the 
 latest annual enumoration by the assessors. 55 Y. c. 43, 
 s. 80; c. 43, s. 5; 00 Y. c. 15," Sched. C (19). 
 
I 
 
 148 
 
 THE ASSESSMENT LAW. 
 
 ' liit 
 
 
 II HI 
 
 SS. Xo [)or<()n who lias boon retiinied by tlio ti'oasuivi" 
 or foUoctor under st'ction i;?7, as in dofault for non-pay- 
 ment of his taxes on or before the 14th day of Deeeniber 
 next ])reeeding any election, shall be entitled to vote m 
 respect of income in any nuinicii)ality, or in respect of real 
 l)roperty in numicipalities which have passed l)y-l;uvs under 
 sub-section 1 of section ^h]'); but any person who is entitled 
 to vote, and who at the time of the tendering of his vote 
 ju'oduced and leaves with the dejiuty returninjr oilicer a cer- 
 tificate from the treasurer of the municipality, or the col- 
 lector of taxes, showing that the taxes, in respect of which 
 the default has l)een made, has since i)een paid, shall be 
 entitled to vote, and the deputy returning otlicer shall (lie 
 the certificate, receive the vote and note the same on the 
 defaulters' list. T),") V. c. 42, s. 81. 
 
 SO. Excejjt in the case of a new municii)ality, for which 
 there is no assessment roll, no ])erson shall be entitled to vote 
 at any election unless he is one of the ])ersons luuned, or 
 intended to be named in the projjcr list of voters, and no 
 cpiestion of (lualitication shnll ])e raised at any election 
 except to ascertain whether the ])ersr.n tendering his vote 
 is the person intended to be designated- in the list of voters. 
 55 V. c. 42, s. 82. 
 
 OO. At the first election in a new nuinicii)ality for 
 which there is no separate assessment roll, every resident 
 male inhabitant, though not i)reviously assessed, shall t)e 
 entitled to vote if he ])ossesses the other qualifications above 
 mentioned, and has at the time of the election sufficient 
 ])ro])erty to have entitled him to vote if he had been rated 
 i'or such property. 55 V. c. 42, s. 83. 
 
 1>2. In case both tlii^ owner and occujiant of any real 
 l)i'0))erty are severally but not .I'ointly rated therefor, both 
 shall be deemed rated within this Act. 55 V. c. 42, s. 85. 
 
 99. Where real projierty is owned or occui)iod jointly 
 hy two or more ]iersons, and is rated to an amonnt sullicient, 
 if equally divided between them, to give a qualification to 
 each, then each shall he deemed rated within this Act, othcr- 
 Avise none of them shall be deemed so rated. 55 Y. c. 42, s. 8G. 
 
 112. Tn the case of a new municipality in which there 
 has not heen any assessment roll, then instead of referring 
 to the list of voters, the person offering to vote niav he 
 required to state in the oath the jiropertv in rosnect of which 
 lie claims to vote. Part 55 Y. c. 42, s. 102; 58 Y. c. 42, s. 3; 
 (iO Y. c. 15, Sched C (22). 
 
NEW MUXICIPALITY ROLL, 
 
 119 
 
 lltt. In the t-ase of a lu'w iminicipality in wliicli there 
 lias net 1)0011 any assossiiiont roll, tlion, instead of s\vearin<x 
 to residenoe for one month next before tlie oleetioii, and 
 referring to the list of voters, the person olTerinij: to vote 
 may he recjiiired to state in tiie oath the property in respeet 
 of which lie elaiins to vote, and that he is a resident of the 
 ninniei])alitv. Tart oo V. e. 4'3, s. lOM; ."iS V. e. -l'^. s. 4; HO V. 
 e. 15, Sehod. (' Ci-A). 
 
 lie The voter shall 1)0 entitled to select for himself 
 for that ])urpose any one of the forms contained in section 
 112 to 11'), l)oth inclusive, whatever may l)e the descriptim 
 either in the voters" list or assessment roll as to the (piali- 
 lication or character in res])eet of which he is entered upon 
 the list or roll, ao V. c. I'i, s. lO^a; c. 4;5, s. S. 
 
 151. — (1) In any municipality for which there is a 
 separate assessment roll, l)ut for which no voters' list for the 
 municipality has been liled with the Clerk of the Peace, or 
 certified by the County .Judge under the \'oters' ijists xVct, 
 the clerk of the municipality shall, before the poll is o])ened, 
 pre])are and deliver to the deputy returning otHcer for every 
 or any ward or ])olling sub-division, a list in the form of 
 Schedule C to this Act, containing the names, arranged 
 iilphabetically, of all male ])ersons a])])earing by the then 
 last revised assessment roll to be entitled to vote in tliat ward 
 tir ]iolling sub-division; and he shall attest the said list by his 
 solemn declaration in writing under his hand. 
 
 i*H. Tlie defaulters" lists furnished and verified by the 
 treasurer or collector as aforesaid, shall be the evidence on 
 which the deputy returning oilicors shall act in ascertaining 
 the ])ayment or non-])ayment of taxes by ])ersons claiming 
 to vote ir respect of income, or in respect of real ])ro])erty, 
 in the cases mentioned in section 137 of this Act. 55 Y. 
 c. 42, s. 134. 
 
 Cerlifirales as to the Assessment Roll. 
 
 15C.(l) The clerk of the municipality shall, before 
 ihe o])ening of the jioll, deliver or cause to be delivered to 
 every deputy returning otlicor a certiiicate (which may be 
 in the form of Schedule 1) to this Act), of 
 
 (a) The day when the assessment roll upon which 
 the voters' list to be used at the election is l)ased, 
 was returned by the assessor, and also 
 
 (h) Of the day when the said assessment roll was finally 
 revised and corrected. 
 
150 
 
 THE ASSESSMKNT I.A\V. 
 
 (2) Tlie clerk shall also. im.Ur the penalty of $200, in 
 case of neglect or refusal, give such certificate upon paynient 
 of the sum of twenty-live cents to any person ap[)lying i'or 
 the same. 
 
 {',]) The certificate, when delivered to the dei)uty re- 
 turning oflicer, shall he tlie evidence upon which he shall 
 act in inserting in tlie oath to he aduiinistered to voters, the 
 date of the return or of the final revision and correction of 
 the assessment roll (as the case mav he). 5.") \'. (•. A'i, s. 1:15 
 (1-3). 
 
 Oi-FicEHs OF Municipal Cohpouations. 
 
 CJed: 
 
 2S2. Kvery council shall appoint a clerl'C; and the clerk 
 shall truly record in a hook, without note or cc-mment, all 
 resolutions, decisions and other |)i'oceedings of tiu' council, 
 and, if ie([uired hy any meml)er present, shall record the 
 name and vote of every mendier voting (mi any matter suh- 
 mitted, and shall keej) the hooks, records and accounts of 
 the council, and shall |)reserve and file all accounts acted 
 upon hy the council, and also the originals or certified 
 copies of all hy-laws, nnd vJ all jiiinules of the proceedings 
 of the conncil. all of which he shall so keej) in his oilice. or in 
 the place a])pointed hv hv-law of the council. •").") \'. c. 4"^. 
 s. 2io. 
 
 2SJi. The council may hy resolution provi<le that, in 
 case the clerk is ahsent, or incapal)le through illness of 
 perfcirming the duties of clerk, some other jjcrson to he 
 named in the resolution, or to he appointed imder the hand 
 and seal of such clerk, shall act in his stead; and the jterson 
 so a])pointed shall, while he so acts, have all the powers of 
 the clerk, ."ir) V. c. '42, s. 24(). 
 
 2S4 (1) Any jierson may, at all reasonahle times, in- 
 spect any of the |)articnlars aforesaid, as well as the assess- 
 ment rolls, voters' lists, ])oll hooks, and other documents in 
 the possession of or nndor the control of the clerk, and the 
 clerk shall, within a reasonahle time, furnish co])ies thereof 
 to any a])plicant at the rate of ten cents ))er liundred words, 
 or at such lower rates as the conncil ap])oints, and shall, on 
 payment of the ])ro])er fee therefor, furnish within a reason- 
 al)Ie time, to any elector of the niunici))ality, or to any 
 other person interested in any hy-law, order or resolution, 
 or to his solicitor, a cojiy of such l)y-law, order or resolution. 
 
IlKTUUN TO UUUEAU oF INDUSTUIES. 
 
 161 
 
 c'l'i'tilii'd tnulcr his luiiul, aiul under the corporato seal, 
 r.o V. c. 12, s. a-lT (1); (iU V. e. 15, Schcd. C {:)H). 
 
 {2} A CO])}' oi' any docuiiient in the possession of or 
 iiiuk'r the eontrol of the clerk of the numicipality, certified 
 under Ids hand and uiuler the corporate seal of the nninici- 
 pality, niay, after the original thereof has been i)r()duced 
 from the proper cnstody, lie liletl in any Court in li^'u of 
 snch orifiinal, and shall lie receiveil in evidence without 
 ]iroof of the seal of the corporation, or of the signature or 
 otliciai character of tlie person appearing to liave signed the 
 same, and without further proof thereof unless the Court 
 or Judge otherwise directs. ')o V. c. 42, s. 'i47, (v); c. i''), 
 s. 10. 
 
 2^iC». 'J'lie clerk of every municipality shall, on the first 
 day of June in each year, return to the ^Minister of Agricul- 
 ture the number of steam boilers in the municipality used 
 for driving machiiu'ry, or for any nunuifacturing purpose as 
 sliown by the last assessment roll of the nuinicijialitv. 55 V. 
 c. 48, s. 'l4 {[]), part. 
 
 2S7. If any clerk refuses or neglects to perform the 
 duty re{[uired of him by the ])receding section, he shall, ujion 
 conviction thereof before the Court of competent jurisdic- 
 tion in the county in wliich he is clerk, forfeit to Iler 
 ^Majesty such sum as the Court may order and adjudge, not 
 exceeding $10U. 55 V. c. 48, s. 225. 
 
 The Treasurer. 
 
 2HH. Kvcry municipal council shall appoint a treasiirer, 
 who may be paid either by salary or by a ])ercentage; and 
 every treasurer, before entering upon the duties of his 
 oltice, shall give such security as the council directs for the 
 faithful performance of his duties, and especially for duly 
 
J^* 
 
 162 
 
 TIIK ASSKSSMENT LAW. 
 
 ncroiintiiifx for and imyiiip: over nil moneys whicli may como 
 iiili) his liiUids; 1111(1 it shall he the duty ol' every euu'iieil, in 
 eaeh and I'vcry year, to in(|uire into the suilieieney of the 
 i«eeiii'itv given hv tlu> Ireasuici', and to iv|)()rt tliereoii. .■),") \'. 
 e. -!•>?. s. •>J!>. 
 
 2)^2. Mvery treasurer sliall also |)re])are and sulmiit to 
 the eoinuil half-yearly, a eorreet statt'iiient of the moneys 
 at the credit of the eorporatinn whose ollicer he is; and in 
 eitics. towns, vilhiires, and townshiiis which have passed 
 by-laws rcqiiiriny tliis to he done, the treasurer shall, on or 
 bd'ore the '^Oth day of Dt'ccmher in each year, prepare and 
 tran<mit to the clerk cj' the municipality a list of all pcf- 
 Hons who have not paid their municipal taxes on or before 
 the 14th dav of said month of December. 55 V. c. \'i, s. 
 251. See sees. 8!), 5;?5 (1). 
 
 Ai<sessiirs diul (' oiled ors. 
 
 SOfS — (1) The council of every city, town, tc.wnship, 
 and village, shall as soon as may be convenient after the 
 annual election, appoint as many assessors and collectors for 
 the municipality as they may think necessary, and shall fill 
 up any vacancy that occurs in the said othces as soon as may 
 be convenient after the same occurs, but the council shall not 
 a])point as assessor or collector a member of the council, or the 
 clerk or treasurer of the niuuicipalitv. 55 V. c. 42, s. "^51 (1); 
 55 \. c. 4S, s. 12 (1). 
 
 (2) So ])erson convicted of treason, felony or any in- 
 famous crime (unless he has obtained a free ])ardon or served 
 ji term of imprisonment, or jiaid the jteiialty imposed under 
 the sentence), and no person under outlawry shall be quali- 
 fied to act as assessor or collector. 55 V. c. 48, s. 18 (8); e. 
 
 4i), s. •?:. 
 
 (3) The council may assign to such assessors and col- 
 lectors the assessment district or districts within which they 
 are to act, and may jirescribe regulations for governing them 
 in the jierformance of their duties. 55 V. c. 48, s. 13. 
 
 (4) The same person may in a city, town or townsiijp bo 
 appointed assessor or collector for more than one ward or 
 polling sub-division. 55 Y. c. 42, s. 254 (2). 
 
 (5) In niunici|)alities which have ])assed by-laws requir- 
 ing taxes to be ])aid on or before the fourteenth day of De- 
 cember, it shall be the duty of the collectors on the fifteenth 
 flay of December in each year to return n])on oath to the 
 
assi:.s,smi;n'I' commissioneu. 
 
 153 
 
 troasiuei' Uio naiiii's of nil persons who have not paid tlu'ir 
 municipal taxes on or hd'oro tlu> I'onrtccnth day of tlic said 
 month of l)i'cond)i'i'. .").") V. v. lv\ s. 'i'y\ ('■'>). 
 
 lilMS In cities and towns, the eonncil instead cf ap- 
 pointinji- assessors undiT the pri'cedin;!;' .-et'tion, niav appoint 
 an assessment commissioner, who, in conjunction witli tlu' 
 mayor for the time hein;:-. shall from time to time appoint 
 .«nch assessors and valuators as may i)e ni'cessury, and such 
 comnussioner, a-sessors and valuatc.rs shall constitute a 
 hoard of assessors, and shall possess all the powers and per- 
 form the duties of assessors appointed under the last i)re- 
 cedin^' section. 
 
 C^) 'I'he eonncil shnll also have power liy hy-law to de- 
 Ic-rminL' the nundx'r of collectors to he appointed, ami to 
 ])rescriho their duties. 
 
 ('A) Any comnnssioiiei', assessor or c(dlector appointed 
 in any city need not he ap|)ointed annually, hut shall hold 
 otlKce at the pleasure of the council. 
 
 (-1) All notices (any otlu'r municipality reipnrcd to he 
 given to tlu- clerk of the municipality in matters relative to 
 assessment) shall in such city ho given to the assessment com- 
 missioner. 55 \'. c. 4"^, s. 255. 
 
 (As to delivery l)y registrars to assessment commissioners 
 in cities on recpiest of tluplicate plans or imips of every sur- 
 vey, or snh-division of lands therein, and the furnishing of 
 lists of ahsolule conveyances. See c. ]'M'), t^t^. W'i and \'i'y.) 
 
 S!>7. The collectors of the several townships in a 
 junior county of a union of counties shall c.r officio he 
 coUoctois in such t(\wnships for the ]»rovisional I'ouncil, 
 and the collectors shall pay over to the provisional treasurer, 
 the money wliich they collect nnder any hy-law of the ])ro- 
 visional council 55 \'. c. 4'^, s. ••^5(). 
 
 3f>H. The money so collected shall he deemed the money 
 of the union so far as may he necessary to make the collectors 
 and their sureties res])onsil)le therefor to the nnion, and in 
 case the cor])oratii>n of the union receives the same, such cor- 
 l)oration shall imme(liiitely pay the amount to the ])rovisional 
 treasurer, retaining the expenses of collection. 55 V. c. A'l, 
 s. 257. 
 
 Audilors ami Aiidil. 
 
 304. — (!) The auditors shall examine and re])ort upon 
 all accounts ail'eeting the corporation; vr relating to any 
 
\u 
 
 TllK ASSESSMKNT I-AW. 
 
 
 i 
 
 [(::i 
 
 imittor uikKt its control, or witliiii its jurisdiction, for the 
 yt'ur (.'luliiiji on tlio 31st iliiy oi' Dcc-i'mbor iirucoding tlieir 
 appuiiitiiK'iit. .">.") \'. c. -I'^, s. ^(i;{ (1). 
 
 {'■i) Tlic iiiiditors shall iircpiirc in dii|tlicatc' an abstract 
 (if tilt' receipts, cxpt'iiditiirc, assets, and liabilities of the 
 i'or[)oratic)ii, and also in duplicate a detailt'd statement of 
 the same in such form as the council diiects. They shall 
 make a report on all accounts audited by them, and a special 
 report of any expenditure made contrary to law. The audi- 
 tors shall, under a pemdty of $",i() in case of default, transudt 
 by mail in a re^dstered packa^a' one copy of the abstract, 
 and als(» oiu^ copy of the detailed statement in such form 
 as these have been sid»nutted to the council, to the Secretary 
 of the lUirean of Industries, Toronto, and shall lile the other 
 abstract, to^H'ther with the other (U'tailed statement and 
 reports, in the oHice of the clerk of the council, within one 
 moiuth after their appoinlmcnt; and thereafter any iidiabi- 
 tant or ratepayer of the municipality may inspect the same 
 at all reasonable hours, and may, by himself or his ajicnt, 
 at liis own expense, take a copy thereof or extracts there- 
 from. ."■),"■) v. c. |-^, s. •>(!;} {2)\ (i'o y. c. IT), s. MS. 
 
 (.'5) 'I'liey >hall also make a report upon the eonditi:)n 
 and value of the securities <iiven l)y the treasurer for the <hie 
 lierforniance of the duties of bis olhci"; and such report shall 
 show what cash balance, if any, was due from the treasuror 
 to the municipality from tlui date of the audit, and where 
 such balance is deposited, and what security exists that the 
 same will he available when retpiired for the purposes of tho 
 municipality; hut this shall not relievo the council from 
 the ])erforniance of any duty imposed thereon by section 
 288. 55 Y. c. 42, s. 2(ui (2) {a)\ c. -13, s. 11. 
 
 (4) The anditoi's may uiake a written retpiisition up'^n 
 the treasurer for an order or recpiest to, or ujion any hank 
 or com]iany, with whom the piildic moneys are or have been 
 deposited, or with whom such treasurer has kei)t an account, 
 authorising and requesting such bank or company, to exhibit 
 the account and details thereof to such auditors; and such 
 treasurer shall, within twenty-four hours after the delivery 
 to him of sucli reiinisition, comply therewith xipon pain of 
 forfeiture of olRce. 55 V. c. 42, s. 2(;3 (2) (/>); e. 43, s. 12, 
 part. 
 
 (5) The treasurer of the province shall retain in his 
 hands any moneys payable to any municipality, if it is cer- 
 tified to "him hy'tho Secretary of the Bureau of Industries 
 
Al'DITOU FAILING I'O MAKK UETUUN.S. 
 
 155 
 
 liuit tlir luiditoi' op auditors of the iiiuni('i|)iility Imvo not 
 iim(h' till' returns lu'i'fhy iTijiiiri'd. (10 \'. v. l"), s. 'M. 
 
 ((!) 'riic couiumI of c'vi'i'V town, towiisliip and villa.,'o 
 shiiU liold a lUL'i'tiiijr on tlu' l")tli da^ of Dt'ccinlxT in oacli 
 voar, or if tliat day is a Sunday, tlu'U on tlu' .Monday folio v- 
 in^', and sliall ininu'diati'ly tiicrcaftcr |»iil)lisli a dotaili'd stato- 
 jutMit of rccciitts and i'\|K'nditni(' for tlio portion of the year 
 endinjf on tlio day of siicli nii't'tin;,', tojiotiuT witli a stato- 
 nn'iit of assets and liaiiilities and iincolleetoil tastes. A simi- 
 lar statement in detail respecting: tlu' last 1") days of llu> 
 preceding year shall lie attaclied thereto. 'I'ho said statement 
 ^hall he signed hy the mayor or reeve, and \)\ the treasurer, 
 and sliall he puhlished forthwith in one or more newspapers 
 (if any) of the mi,nii'ipality. and also in such other news- 
 papers ciicidated in the niunieipality, as the eoiincil n\ay 
 ilireet. ru) V. v. 45?, s. v^(i:{ (;{); e. vS, s. VA. 
 
 (T) Instead of puhlishinLT the said statement in any 
 newspaper, the eouiU'il may eause the ^ame to he posted up. 
 iHit later than the '<i4th <lay of DeccMuher, in the olliees of 
 the clerk and of the treasurer, as well as at all the post 
 oflices in the municipality, and at not less than \'i ctlior 
 conspicuous places therein. T),") V. c. A'i, s. 2(i3 ('.\(i). 
 
 (S) The clerk shall procure not less than one hundred 
 copies of the said statement, ami sinill deliver or transmit 
 hy ])ost one of such copies to the electors who first request 
 him to do so, not later than tic '-^Ith day of Decemher in 
 each year, and shall also see that the oo])ies of the sai<l state- 
 ment are ])roduce(l at the nomination. 55 V. c. \'i, s. 'iCu] (D. 
 
 (9) The ])rovisions of the precedintf three sid)-sectioiis 
 shall not apply to the township municipalities situated in 
 the eU'ctoral districts of Kast Aljroma, West .Mgoma, North 
 Renfrew. ^Inskoka. or I'arrv Sound, or the Provisional 
 County of llalihurton. r)5 V. c. 42, s. 203 (5). 
 
 (10) ]f any niemher or otlicer of a nuinicipal cor])ora- 
 tion, or any other ])erson, Avilfully or knowinj^ly nuds'es or 
 causes or j)rocures to he made, any untrue entry in the state- 
 ment re(|uircd hy suh-section (> of this section, or wilfully 
 or knowingly causes to he omitted from the said statement 
 any entry or item which shonld he included therein, he shiU 
 he liable, on summary conviction thereof hefore two or more 
 dustices of the IVace, to a penalty of not less than $."), nor 
 more than $40, and costs of conviction. (50 V. c. 45, s. 40. 
 
156 
 
 TlIK ASSKSSMKNT LAW. 
 
 Ill 
 
 l\Si4. — ('i) No li'sstT sliiill he cut it led to voto on a hy- 
 law ri'siH'ctiii^' local iiii|>rovciiiciits iiiulcr section (iSv* cf this 
 Act, unless he has in his lease covenanted to pay taxes 
 assessed I'or local iiniirovcnients, and. in lh(> case of such a 
 liy-law, the said proviso as to the lease cxtendinj;- i'or the 
 period of time within which the dcht is to he contracted or 
 tho nioncv to he raised hv such hv-law is made payahlc. shall 
 not apply, oa V. c. -I".', "s. ;!()!» (ti); (;o \'. c. :?: i'. 1 1, s. -.'S. 
 
 lliiH. Xcithinii; in sei'tions IV.H', to KM inclusive con- 
 tained shall make it oiili^atory U|)on any city, town (U' vil- 
 laiTi'. to register anv ')V-laws providing i'or the issue el' dv'- 
 hentures |)assed uader the jtrovisions (d' the Municipal 
 l)i'aina,i;-e .\ct. or under the provisions id' this Act ndatiiij; 
 to local improvt'inents. hut the same may he so registeri'd at 
 the option o\' the municipality. \\. S. (). c. ISI, s. .'io;). 
 
 H 11-1(1 irs for Yviivlij lid Irs. 
 
 -I03.- — (1) The council (d' every municipal corporatimi. 
 jtnd of every provisional corporation, shall in I'ach year as- 
 .-oss and levy on the wlioli' rateahle property within its juris- 
 diction, a. sullicient sum to pay all valid dchts of the cor- 
 poration, whether of jjrincipal or interest, falling;' ^\\\v within 
 the year; hut no such council shall assess and levy in any 
 oiu' yi'ar more than an a,yjire^ate rate cif two cents in the 
 d(dlar (Ui the actual value, exclusive of school rales and 
 local improvement rates. ')h \ . c. I".', s. o^T (1); (10 \'. c. 
 lo. Selied (' ((IS). 
 
 ('i) If in a municipality the agurciiati* amount of the 
 rales necessary l'(U" payment of tlu' current annual expenses of 
 the municipality, and of the interest and princi|ii)l of the 
 dehts contractc(| hy the municipality on C|r prior to the v'!Mh 
 day of March. 1ST;}, cxiceds the said a^i;iH',Liate rate of two 
 ci'iits in the didlar on the actual value (d' such rat("alde 
 ju-opcrty, the coiinc-il (d' the municipality shall levy siicli 
 further rates as may he ncce--sary to discharii'c chliiiatious 
 incurred up to that date, hut shall contract no further 
 <lel)t until the annual rates rei|uired to he levied within 
 the miiincipality arc reduced within the a.t;'^rej;ate rate 
 aforesaid; hut this shall not alTect any special provisions 
 to the contrary contained in any special Act now (U' hereafter 
 in force, o.') '\ . c. \'i. s. .'{n: fi). 
 
 403. in counties and local municipalities the rales shall 
 lip calculated at so much in the (hdlar upon the actual value 
 <d' nil the real and iiersonal property liahle to assessment 
 therein, oo \. c. •I'v\ s. MHS. 
 
E.STIMATEiS b'OR KXI'ENDITUUK 
 
 157 
 
 404. 'I'lic council ol' every coiiiily iiiid every local mimi- 
 cipality shall evci'v year make estimates of all sums wliicli 
 may l»e required Tor the lawful piiriicses ol' the i-ounty or 
 local imiiiici|iality, I'or the year in whii-h such sums are re- 
 (juired to In- levied, each \\\v i-ipality making due allow- 
 ance for the cost of collection, and of the ahutemeid and 
 losses which may occur in the collection ol' th(> tax. and for 
 taxes c/U the lands of iion-resideids which mav not lie col- 
 lected. 55 \'. c. i'i, s. ;i5!). 
 
 40{5. The council of every municipality may pass ono 
 hy-la\v, oi- several hy-laws, autliorizing the levying and col- 
 lecting of a rate or rates of so much in the dollar lUpon the 
 assessed value of the properly therein, as the council deems 
 sullicieiit to raise the sums I'ecpiired on such estinuites. 
 5.') v. c. r.', s. [UW. 
 
 400. if the amount co||ecl(>d falls short of the sums 
 required, the couiU'il may direct the deliciency to he made 
 up from any unappropriated fund lu-longing to the munici- 
 pality, f)') '\'. c. n, s. ;i(!l. 
 
 40T. if there is no unappropriated fund, the deliciency 
 imiy lie e(pially deducti-d from the sums estinuited as ro- 
 (piired or from any one or MU)re of them. .')'» \'. c. \'i, s. '.W)'i. 
 
 40H. If the sums colli'i'tt'd exceed the e-linuUes, the 
 lialance shall form part of the general fund of the munici- 
 jiality, and he at the dis|:o>al of the council, unless other- 
 wise specially ai>proprialed; hut if any portion cd' the amount 
 ill excels has heen collecled on account of a special lax upon 
 any particular locality, the amount in excess collecled on 
 account of such special tax shall he appropriated to llu' spe- 
 cial local object. ')■") \'. c. |*^, s. ;i(!;{. 
 
 401I. The taxes or rates im|)osed or levied for any year 
 shall he c(uisidered to have \)vvn imposed, and toi he due on 
 anil from the 1st day of .lannary of the then current year 
 eiuling with the lilst day (d' Decendier thereof, unless other- 
 wise expressly provided hy the enaclnuMit or liy-law umler 
 which tlie same are directed to he levied. .55 V. c. \2, s. lifil. 
 
 411. Mvery municipal council shall hy a two-thirds 
 vot(> of the nuMuhers thereej' have the power of exempting 
 any mannfacluring estahlishmen!, or any huilding for Iho 
 stm-age of ice for comnu'rcial purposes, or any waterworl<s 
 or water compfiny, in whole or in part, frojn tiixaiion, except 
 
158 
 
 THE AS.StlSSMENT l.AW. 
 
 .^ 
 
 Ml 
 
 'ill 
 
 .lii 
 
 as to pcliool taxes, for any ])ui'iod not longer than ten years, 
 and to renew this exemption for a further jjeriod not ex- 
 
 eeediny: ten vears. o 
 
 ') \ 
 
 ]C)(i 
 
 kS V 
 
 U. 
 
 412 — (1) If, on aceonnt of a sum Ijein-i' on hand from 
 a i)revious year, or a sum !)eing' on hand wliieh has l)eeu 
 derived i'roni the work, or from the invi'stinent of the sink- 
 inif fund, or on aeeount of the inereased value of })roi)erty 
 liahle to assessment, it is found to be nnneeessary to, levy 
 the full rate im])08ed hy any hy-law. in oi'der to raise the 
 instalment of the sinking fund and interest thereby re- 
 (inired to be raised for any year, or to raise siieli instalments 
 
 for any future years of the then 
 
 nnex])ire(l tune wliieh the 
 
 h tl 
 
 del)entures liave to run, the eouneil may i)ass a by-law re- 
 ducing tlie rale for such year, or for any such future years, 
 so that no more money may lie ('(dlected th,,u the amount 
 re([nired. 
 
 4IJ$. Xo by-law ]iassed under the jireeeding section 
 shall be valid unless, after it is passed, it is approved by the 
 T.ieulenant-tJovernor in Council; and the facts which au- 
 thorize the passing of such by-law shall, on its subnussion 
 for approval, be verified in the manner ])rovided by section 
 
 33 
 
 OJ 
 
 this Act. 55 V. c. 4'^, 
 
 iCS. 
 
 471. — (1) Any writ of execution against a municipal 
 corporation nuiy be endorsed with a direction to tlie sherilV 
 io levy the amount thereof by rate, and the ])roceedings 
 thereo]! shall then be the following 
 
 (a) The sherilf shall deliver a co]»y of the writ and 
 endorsement to the treasurer of the nuniici|tality, 
 or leave such copy at the ollice or dwelling-house 
 of that oflicer. with a statement in writing of the 
 shei'ilV's fei's, and of th(> amount reipiired to 
 satisfy the execution, including in siu-h amount 
 the interest calculated to some day, as iu>ar as 
 is convenient to the day of the service; 
 
 (h) In case the amount, with interest thereon from the 
 day mentioned in the statenuMit, is not ])aid to 
 the shorilT within one month after service, the 
 sheriff shall examine the assessnu'nt rrjls of th.e 
 cor|)oration, and shall, in like manner as rates 
 are struck for general munici])a1 ))in'poses, strike 
 a rate sufTicient on the dollar to cover the amount 
 due on the execution, with siu'h adilition to the 
 same as the sherif! deems sufTicient to cover the 
 
SHERIFF MAY LFAY HATE FOR EXECUTIONS. 159 
 
 interest, liis owu leeij, and the coUoctor's per- 
 centage, up to the time when the late will pro- 
 bably be available. 
 
 (c) The sherill' shall thereupon issue a precept or pre 
 cepts, under his hand and seal of olHce, directed 
 to tlie collector or respective collectors of the 
 corporation, and shall annex to every precept 
 the roll of such rate, and shall by the precept, 
 after reciting the writ, and that the corporation 
 has neglected to satisfy the same, and referring 
 to tlie roll annexed to the precept, command 
 the collector or collectors, within their res])ective 
 jurisdictions to levy sucli rate at the time and in 
 the manner by law required in respect to the 
 general annual rates; 
 
 p^ 
 
 (d) In case at the time for levying tlie annual rates 
 
 next after the recei])t of sucli precept, the col- 
 lectors have a general rate roll delivered to them 
 for such year, they shidl add a column thereto, 
 headed "Execution "Rate in A. B. v. The Town^ 
 shi]) " (or, as the case may be, adding a similar 
 coluimt for each execution if more than one), 
 and shall insert therein the amount by such 
 prece]it reqiured to be levied U])on each ]ierson 
 respectively, and shall levy the amount of such 
 execution rate as aforesaid, and shall, within the 
 time within which they are required to make 
 the returns of tlu> general annual rate, return to 
 the sheriflF the precept with the ;;nount levied 
 thereon, after deducting their percentage; 
 
 (e) The sheriff shall, after satisfying the execution and 
 
 all fees thereon, ]iay any surplus, within ten 
 days after rcce-vinsi: the same, to the treasurer of 
 the munici];ality, for the general purposes of the 
 corporation. 55 Y. c. 42, s. 428. 
 
 539. r>v-laws may be passed by the councils of the 
 municipalities, and for the inirposes in this section respec- 
 tively mentioned, that is to say: 
 
 Borrowing Honey for Drainage Purposes. 
 By the councils of townships, towns and villages: — 
 
IGO 
 
 THE ASSESSMENT LAW. 
 
 ;:i I 
 
 \ I 
 
 (1) Fur hoirowing iiioiiey and issuing debi'iUitrus tlioio- 
 I'oi", lor thij piirposL" and sultjoct to tlic provisions oi' Tlu' 
 Tile, Stono and Tinihcr Draiiiagv Act. oo \. c. 4"^, s. DUD (1). 
 
 Seircr Rents. 
 
 By till' i-ouncils of citit's, towns and villages: — 
 
 {'ij For charging all jiorsons who own or occupy prop- 
 erty which is drainecl into a common sewer, or which by any 
 by-law of the council is required to i)e drained into such 
 sewer, with a rea-onable rent tor the use oT the same; anil 
 J'or regulating the time or times and nuuiner in which the 
 same is to be paid. '>') V. c. 4'i, s. I'.Ki (34). 
 
 54:0. iJy-laws may l)e passed by the councils of the 
 municipalities or Hoards of Commissioners of I'olice, and 
 for the purposes in this section respectively mentioned, that 
 is to say: — 
 
 (3) For imposing a tax on the owners, possessors or 
 liarbonrers of dosjs. ^y'^ Y. c. 42, s. 4S!» (1.")): i)art (iO V. c. 45, 
 p. 22. 
 
 554. T)y-laws may be ])assed hy the councils of tlu' 
 municipalities for the jinrposes in this section respectively 
 mentioned, that is to say. sewers, drains, drainage, levels of 
 collars, extension of sewers. 
 
 Removal of Snow. Tre anil DIrl. 
 
 559. Vtx the councils of towns, villages and cities, ex- 
 cept cities having 100,000 inhahitants or more. 
 
 (1) For compelling ]tersons to remove all snow and ice 
 from the roofs of the premisc^s owned or occupied bv them: 
 aiul to remove and clc^ar away all snow, ice and dirt and other 
 obstructions, from tlie sidewalks, streets and alleys adjoin- 
 ing such nremiscs: and also to provide for the cleaning 
 of sidewalks and street-; adjoining vacant iiroperty, or the 
 ]troper v of persons who, for twenty-four hours, neglect to 
 clc\nn the same: and to remove aiid clear awav all siu)w and 
 ice. and other obstructions, from such sidewalks and streets, 
 at the exDOnse of the owner or occupant in case of his de- 
 fault: and in case of non-i)ayment. to charge such expenses 
 as a special as.«essment against such premises, to be recovercvl 
 in like manner as other uiunici])al rates. 
 
 (a) The council may. in the Ity-law ])assed for the jiur- 
 poses of tlie preceding clause, define certain 
 
 ■v. 
 
TAXATION Foil SEWKll CLEAKING. 
 
 1(J1 
 
 areas or streets within the munieipality, within 
 or upon whieli the by-hiw shall be o[ierative. 
 55 V. c. 4^, s. 4S)G (25); 57 V. e. 50, s. 10. 
 
 By the councils of cities having 100,000 inhabitants or 
 
 more: 
 
 (2) For compelling persons to remove all snow antl ice 
 from the roofs of the |)reniises owned or occu])ie(l Ity theiu; 
 and to. remove and clear awav all snow, ice and dirt and 
 
 other oljstriictions from the sidewa 
 
 Ik. 
 
 ■streets ami alleys ad 
 
 joining such prennses; and also to jjrovide tor the cleainng 
 of sidewalks and streets adjoining vacant property, or the 
 jiroperty of persons who neglect to clean the same within 
 live hours after eight o'clock in the morning where the storm 
 ceased at any time hei'ore the hour of eiuht o'clock in the 
 
 morning; and to remove and clear awav all sue 
 
 ;nl 
 
 !ce 
 
 and other oi)structioiis from such sidi'walks and streets at 
 the expense of the owner or occupant in case of hi> default; 
 and in case of non-pavment to char>;e such expenses as a 
 
 mlse^ 
 
 to be recoveri'i 
 
 special assessment against such pre 
 
 like nuinner as other mnincipal rates. 5S \. c, 
 
 m 
 
 •3<;; 
 
 (iO V. c. 15, Sched (' (117). 
 
 SOI. The council of every townshii) may pass by-laws 
 
 resi)ecting 
 
 ST.\TUT1£ LABOR. 
 
 (1) For emjioweriiig any person (resident or non-resi- 
 dent) liable to statute labor within the municipality to com- 
 ])ound for such labor for any term not exceeding live years 
 at any snm not exceeding one dollar for each day's labor. 
 
 r-i) For ])roviding that a sum of money not exceeding 
 one dollar for each day's labor may o.r shall be paid in com- 
 mutation of such statute labor. 
 
 (3) For increasing or reducing the nund)er of day's 
 labor to wliicli the persons rated on the assessnu'nt roll or 
 otherwise shall be liable in ])roportion to the statute labor 
 to which such persons are liable in respect of the anionnts of 
 which they are assessed or otherwise respectively. 
 
 (4) For enforcing the ]ierformance of statute labor or 
 the payment of a commutation in money in lieu thereof 
 when not otherwise ])rovided by law. 
 
 (5) F'or regulating the manner and the divisions in which 
 fitatute labor or commutation money shall be performed or ex- 
 j)enderl. 
 
 A.A.-ll 
 
I 
 
 "^^ 
 
 "'V 
 
 162 
 
 THE ASSKSSMENT LAW. 
 
 (6) For reducing the amount of statute la1)()r to ))e per- 
 formed l)y ratejjayers or others within the municii)ality, or 
 for entirely abolisliing such statute hibor. 55 \'. c. i2, s. 
 521 (one-()"). 
 
 (7) For reducing or varying the amount of statute labor 
 to be jterformed by the ratepayers or others within certain 
 defmed areas in the municipality, when in the opinion of 
 the council exceptional circumstances exist rendering such 
 reduction or variation ecpiitable, and u])on such conditions 
 as may be im[)osed by the by-law. 58 \'. c. 4;^, s. Ji!). 
 
 (8) I'or providing for the making and kee])ing open o[ 
 township roads during the season ol" sleigl)ing in each year. 
 
 (9) F'or providing for the ap})lication of so much of the 
 commutation of the statute labor fund as may be necessury 
 for keeping o])en such roads as last aforesaid within such 
 respective munici])ality. 55 V. c. 42, s. 521 (7 part 8). 
 
 646. The council of every county, township, city, to\iu, 
 or village through or adjoining which any toll roacl passes, 
 may enter into an agreement with the owner or owners of 
 such toll read to e.\])end on such road, for a limited number 
 of years, such statute labor, or such sum of money as may 
 he agreed upon, and that at the end of the term of years 
 agreed upon, such toll road shall be made free, and shall 
 become the ])roperty of the nnmicipality or munici])alities 
 in M'hich the same is situate. 5G V. g. 35. s. 20. 
 
 647. The council of every township, city, town or vil- 
 lage may pass by-laws: — 
 
 (1) F'or granting to the county or united counties in 
 which the municipality lies, aid, by loan or otherwise, to- 
 wards o|)ening or making any new road or bridge on the 
 boundaries of the municipality. 55 A", c. 42. s. 555 (1). 
 
 (2) For entering into and performing any arrangement 
 with any other council in the same county or united coun- 
 ties for executing, at their joint ex])euse and for their joint 
 benefit, anv work within the jurisdiction of the council. 
 65 Y. c. 42, s. 555 (2). 
 
 (3) "Wherever a public street, square or drive forms the 
 boundary between any two or more municipalities (although 
 such street, square or drive is wholly within the limits of one 
 of such municipalities, or partly in each), the councils of 
 such munici]ialities may make and enter into any agree- 
 ments and pass any by-laws proper and necessary to provide 
 for the constrnction and maintenance of any one or more 
 
BETWEEN TWO MUNICIPALITIES. 
 
 1G3 
 
 of the street improvements or works, and the perfcrmance 
 of any one or more of tlie street services I'or whicii jjrovision 
 is made in this Act in sections (504 to (iSO, botli inclusive; 
 and every such council may pass by-laws for ascertaining, 
 determining and raising so much of the cost of any such 
 work, im])rovement or service as is to bo l)orne by tiie muni- 
 cipality generally, and for determining the pro[)orticn 
 thereof to be assessed and levied upon the real property bene- 
 iited thereby, and for assessing and levying upon tlie real 
 l)roperty so benefited and sitiuite within its jurisdiction, 
 and for collecting the proportion or share of the cost of any 
 >-uch im])rovement, work or service done under any such 
 agreement by the mnnicipality, in the same manner and 
 with tlie like remedies as if the improvement had l)een made 
 or the work had been done, or the service had l)een rendered 
 npon or in a sti'eet within the snunicipality, and as if the cost 
 thereof as assessable upon real projierty, tlie whole of whicli 
 was situate in the same municijiality. 55 V. c. -\2. s. 555 {',]). 
 
 ^!i9. — (1) The councils of united counties may make 
 appropriations and raise funds to enable eitiier county, 
 separately, to carry on such improvements as may be required 
 l)v the inhabitants thereof. 55 V. c. 42, s. 515. 
 
 POWERS OF MUNTCri'AL COIWCILS AS TO IMPROVEMENTS TO 
 liE PAin I-OR nv LOCAL KATE. 
 
 Local Iniprorenioils in Townships, ('it' s. Towns and Villaf/es. 
 
 <i04. The council of every township city, .own and 
 village may pass ])y-laws for the following [)urposes: — 
 
 (1) For providing the means of ascertaining and deter- 
 mining what real property will be immediately benefited by 
 any ])roposed work or improvement, the expense of which is 
 ])roposc-d to be assessed as hereinafter mentioned, npon the 
 real property benefited thereby, and of ascertaining and de- 
 termining the i)ro))ortions in which the assessment of the 
 cost thereof is to be made on the various portions of real 
 estate so benefited. 
 
 (,'/) There shall be the same right of apjjC'il from any 
 such assessment or proposed scale of assessment to 
 the Court of Tlevision, and from the Court of Revi- 
 sion to the County Judge, as is provided for by the 
 "^Innicijial T)rainage Act." and the proceedings 
 thereon shall, except as otherwise provided in sec- 
 tion fi71 of this Act he the same respectively as in 
 the case of appeals from ordinary assessments under 
 the " Assessment Act." 55 V. c." 42, s. G12 (1). 
 
-I- 
 
 
 1(J4 
 
 THK ASSESSMENI" LAW. 
 
 (2) For assessing and levying by means of a special rati? 
 the cost of deepening any stream, creek, or water-course, ami 
 draining any locality or the cost of making, eidarging or 
 prolonging any common sewer or of oi)eiiing, widening, i)ro- 
 longing or altering, macadamising, grading, levelling, paving, 
 or i)lanking and street, lane, alley, puhlic way, or place, or 
 of constructing any sidewalk, bridge, culvert or eml)ankment 
 forming part of a highway, bridge, culvert or cMiljankmcnl 
 or planking any street, lane, alley, siiuare or other public 
 place, or in any case where a system of water works has been 
 constructed by such municipality, then for 2)rovi(ling for the 
 cost of the extension witlnu the lin\its of such municipality 
 of brancii mains and pi[)es, and all other work necessary foi' 
 connecting the properties or the property owners with the 
 water works system of said munici])ality in order to permit 
 such property owners to receive the l)cnefit of such water 
 works, or in any case where a system for lighting within a 
 nuinicij)a]ity has l)een constructed or erected l)y such munici- 
 pality, then foi providing for the cost of the exti'usion within 
 the limits of the municipality of the ])oles, wires and pipe* 
 and all other work necessary for lighting anv street. s(|Uiir>! 
 or other ])u])lic ])lace whereon the lands to be benciited there- 
 by front or al)ut, or of reconstructing any work herel)v pro- 
 vided for. 55 V. c. 42, ?. 012 (2); c. 4.3" s. fi5. 
 
 (3) For regnlating the time or times and tlie nianivr 
 in which the assessments to be levied under this section are 
 to be paid, and for arranging tlie terms on whicli i)ersons 
 assessed for such works or improvenunits may commute for 
 the ])ayment of their ])ro|)ortionate shares of the cost tiiereof 
 in principal snms. 55 V. c. 42, s. 612 (3). 
 
 (4) For effecting any snch work or improvements as 
 aforesaid with funds provided bv persons desirous of having 
 the same effected. 55 V. c. 42, s. (112 (4). 
 
 (5) If the contemplated work or imi)rovement is tlie- 
 constriiction of a common sewer having a sectional area of 
 more than four feet, one-third of the whole cost thereof shall 
 be provided for by the council. The council of every munici- 
 l)ality which has not pa.ssed a by-law within and under the 
 ))r()visions of section 682 of this Act, shall also provide in 
 connection with all sewers, the cost of all culverts and other 
 works necessary for street surface drainage, and also the 
 cost of that ])art of every such work, improvement or service 
 which is incurred at and is chargeable in respect of street 
 intersections and also that jvart thereof done or made opposite 
 real ])roperty, which by any general or special Act is ex- 
 empt from special or local assessment. 55 Y. c. 42, s. 612 (5). 
 
DUAINAOI'; WOKKS. 
 
 I 05 
 
 (f)) II' tlio conlciiiiiliitcd works or iiiiprovcnieiits relate to 
 any stream, creek or water eoiirse, or to (lrainiii<i any Ineality, 
 and in tlio opinion of the enj^ineer or surveyor, speeially 
 benefit any lands lyinir witliin the numieipality, or any road 
 or roads lyinj^' therein, or any roads therein helon^inji- to any 
 other numieipality or corporation, then tho enjfineer or sur- 
 veyor aforesaid shall eharjie the hinds, road or roads to he 
 so l)enelited, and the municipality, I'orporation, person or 
 company whose lands, road or roads are improved, with such 
 projiortion of the cost of the work or improvement as he may 
 deem just and the amount so charged J'or lands or roads, or 
 agreed upon by arl)itration, shall he paid hy such person 
 or out of the general funds of the municipality, cor])ora- 
 tirn or company as the case may he, and the ])rovisions 
 of the ^lunicipal Drainage Act, so far as applicable, shall 
 a])ply to any such work or improvement constructed under 
 this section. 5') ^^ c. 4"^. s. (il"^ ((i). 
 
 ftOiS. — (]) The special rate to be so assessed and levied 
 dudl be an annual rate according to the frontage thereof upon 
 till' real ])roj)erty immediately benefited by the work or ini- 
 ])rovement. 55 Y. c. 42, s. G\'.^ (I); c. 43, s. fiO; oil V. c. 51, 
 i?. 28 (1). 
 
 (2) Jf in any case the first assessment for any such work 
 or improvement jn-oves insufficient, the council shall make a 
 second or other additional assessn\ent in the same man- 
 ner and so on, nntil sutlicient moneys have been realized to 
 jiay for such im])rovement or work, and if too large a sum has 
 at any time been raised, the excess shall be refumled rateably 
 to those by whom it was paid. 55 V. c. 42, s. 013 (2). 
 
 (3) ]n the case of a township, any ])ortion of which is 
 situated within five miles of a city containing 50,000 inhab- 
 itants or over, if the council determine that any real pro|)erty 
 other than that fronting or abutting on the street, lane, alley, 
 j)ublic way, or place, or the ])ortion thereof, whereon or 
 wherein the im])rovoment made or to be made is specially 
 benefited, and ought to be charged with a ])art of the cost 
 thereof, and determine the ])ro|)orti()n in which the cost of 
 the improvement is to be assessed against the land so bene- 
 fited, the council may npon the ])etition of three-fourths in 
 unnd)er of the owners, rejiresenting three-fourths in value of 
 the lands to he benefited, assess and levy by frontage rate in 
 like manner as the same would be assessed and levied in the 
 case of lands fronting or a])utting njion the street, lane, alley, 
 public Avay or place, or the portion thereof whereon or where- 
 in the imjirovement is made, or to be made, the portion of 
 
B 
 
 'I 
 
 [m. 
 
 ! 
 
 1 
 
 l(jG 
 
 THK ASSIiHSMKNI' LAW. 
 
 tln^ costs chargeable against the lands benefited, whether such 
 lauds do or do not front or abut upon such street, lane, alley, 
 public way or place. 
 
 Provided that instead of assessing and levying by a 
 frontage rate, the council may by by-law provide that the 
 cost of the local iin])roveinent therein specilied nuiy l)e as- 
 sessed and levied by a special rate upon the lands l)enelited 
 thereby according to the proportion of l)enelit received there- 
 from, instead of Ity a frontage rate. '>') V. c. 4'^, s. G13 {'.]); 
 c. 4;], s. 07. 
 
 00<i. Nothing contained in the two preceding sfections 
 shall be construed to apply to any work of ordinary repair, 
 or maintenance, and all works or ini))roveinents constructed 
 under the said sections shall thereafter be kept in a good and 
 sutlicient state of repair at the expense of the township, city, 
 town or village generally, r).") \'. o. -\2, s. fil4. 
 
 II07. It shall be deemed to have Ix'cn and to be a sufH- 
 cient compliance with the provisions of section (i'i-t if the 
 council shall have passed or shall pass a general by-law or gene- 
 ral by-laws providing the means of ascertaining and determin- 
 ing what real property will l)e immediately benefited l)y any 
 proposed work or improvement, the exix'ii'^e of which i- pm- 
 ])nsod to be assessed upon the real property immediately l)ene- 
 iited thereby, and of ascertaining and determining the pro- 
 ]iortions in which the assessment of the final cost thereof is 
 to be made on the various portions nf real estate so benefited, 
 and it shall not be deemed to have been or to be necessary to 
 ]iass a special by-law in each particular instance for the ])ur- 
 poscs above mentioned. 5') V. c. 4'i, s. (Jia. 
 
 Hfodp of / iillidlin;/ Locdl Tniprorcniciif Works. 
 (By Petition.) 
 
 4S€S^. — (1) T^pon the recei])t of a jictition ])raying for 
 any of the works and improvements mentioned in the four 
 preceding sections, signed by at least two-thirds in nund)cr 
 of the owners of any real |)ro|)orty to be benefited thereby 
 according to the last revised assessment roll of the munici- 
 pality, such owners representing at least one-half in value 
 of such real property, the numl)er of such owners and the 
 value of such real property as appears by the last revised 
 assessment roll as aforesaid having i)een first ascortainedr-and 
 finally determined in the manner and by the means provided 
 by by-law in that behalf, the ccuncil may take all ])roper and 
 necessary proceedings for the execution and completion of 
 
OWNEll— LKSSKK— I'UHLIC HKALTII. 
 
 167 
 
 tlic work or iiii|irovc'iiii'iit witli as little dolay a.< possible. 
 55 V. c. 43, s. (!1(J (1); 5S V. c. 42, s. 31. 
 
 (2) Wlicrt' till! word " owner" occurs in this Act in soc- 
 lions (!()-! to (ISl). l)()tli inclusive, (i(S!) and (i!»(>, it shall Ijc con- 
 strued and deemed to inehide a lease-liolder, the unexpired 
 term of whose lease (including any renewals therein provided) 
 extends over a period which is not less than the duration of 
 the [troposed assessment, if the lessee has ccvenanted in his 
 lease to pay all municipal taxes on the denuscd jjroperty 
 during the term of said lease, and would he liahle for the 
 taxes for the projxised imi)rovenuMits and every such, lessee 
 shall have the same right to petition for or against any 
 local imprcvement |)roposcd to he constructed undei' this Act 
 as if he were the owner of the property liahle to lie assessed 
 therefor. 55 V. c. 4•^, s. (JKI {'i)\ 60 V.' c. 15, sched. c. (105). 
 
 (3) In any case where a lessee lia.s tho right to ]ietition 
 for or against any proposed iiu|)rovement under tho provi- 
 sions of the last preceding sul)-section, the owner of the 
 l)ro])crty in fee shalll not have such right. 
 
 {(i) This suh-sectiou and sub-section 2 shall not apply 
 
 to township 
 
 )5 \'. c. 4< 
 
 GU) (3). 
 
 (2) On SanUarij Grounds. 
 
 (4) If the council of any city, town or village upon the 
 recommendation of the local hoard of health atlirm hy a 
 vote of two-thirds of all the ineud)ers of tlu' council, at any 
 
 retjular meetins'- thereof, that it is desirable an 
 
 (1 necessary 
 
 in tlie public interest to construct, make, enlarge or prolong 
 a drain, sewer oi' sewers for the pur|)ose of draining a i)ar- 
 ticular hvcality for sanitary or drainage |)urposes; as a local 
 ini])roveinent it shall not be necessary for such council to give 
 notice of the proi)osed assessment for such local iniprovenient, 
 except the notice rc(|uired by sub-section 4 of section (iT 1 of 
 this Act of the sitting of the ('ourt of Revision for tho pur- 
 pose of hearing the coniidaints against such i)roposed assess- 
 ment. 
 
 (a) This shall not atfcct or iin])air the powers hereto- 
 fore conferred upon any nninici|)alitv l)v special 
 Act. 55 V. c. 42, s. 616 (4); 58 Y. c' 42', s. 32. 
 
 (3) On the Initiative Method. 
 
 OOS> — (1) Any work or im])rovement mentioned in sec- 
 tion (!G4 of this Act may be undertaken and the assessment 
 of the costs thereof may be made \\\)on the properties bene- 
 fited thereby, unless the majority of the owners of such real 
 
IGM 
 
 rilK ASSK.S.S.MKNT LAW. 
 
 jiroiK'i'ly, rcprt'si'iitiii;,' iit Iciist luit'-linU' in viiliic tlicrcol', ju'ti- 
 lioii the cmiiifil ngaiiirit tlu' saiiu' witliin oiu' iimiitli iil'tcr (liii 
 latit piildication of a noticu of tlic intention of the council 
 to iimlcrtiiixt' tlio siiid work, siicli uotici' to 1)0 inserted 
 once in eneli week for two wi'eks in at least two news|»a|)ers 
 |inl)lislie(l ii\ tlie townsliip, eity. town or villajje, if tliere are 
 two newspapers pultlislied therein, and if not, then in a news- 
 paper pul)lisiied nearest to the proposed improvement or 
 
 worl 
 
 Ci) In the event of any snilieiently signed |)etitioM 
 
 aforesaid against tlie proposed wt>rk t)r improvement l)ei!i<i 
 jiresented to the eonneil, no second notice for tiie same shall 
 he i;iveM hy the c(Mincil within two years lliereafter. 
 
 (;J) The miniher of the owners petitioning- aj^ainst tiie 
 pro]i()sed improvement or work, and tiie valne of tlie real 
 ]H()perty which tliey represent, may l)e ascertained and linally 
 determined in sncli manner and hy snch means as are pro- 
 vided ]»y hy-law in that l)elialf. 
 
 (4) When notice of a jiroposed imi)roveinent, work or 
 service to' l)e paid for l)y special assessment as a local im- 
 ])rovement lias heen jfiven hy the council of any nninicipality 
 ])nrsuant to the ])rovisions of this Act, an<l no petition snili- 
 eiently si<ined as aforesaid has within the time limited in 
 that 1)enalf hy this Act heen presented to the council a^'ainst 
 such i)roposed improvement, work or service and assessment, 
 it shall he lawful for the council in the sanu> or anv suc- 
 
 t 
 
 leedinu' vear to carry 
 
 (Ml the |)rop()se(l work, improveuu'ii 
 
 or service to comitletion hefore makinji' the assessment there- 
 for. 
 
 (a) A notice so given shall stand good as the authority 
 for undertaking any such work, improvement or 
 service, and for niakiuii' such assessment or assess- 
 
 ments, and ))assin> 
 
 all n( 
 
 'cessarv hy-laws, whether 
 
 the same shall have heen or shall he undertaken 
 and comidotcd hy the council giving such notice, 
 or hy any succeeding council. oT) X. c. A2, s. HI 7. 
 
 (5) Any owner of real ])roperty to l)e henefited hy the 
 construction of any work or improvement the cost of which 
 is ]iayahle hy local special assessment under section 004 to 
 HTO of this Act, may, notwithstanding that his name does 
 not a]i])ear on the last revised assessment ndl of the- munici- 
 pality, petition for or against such local improvement, upon 
 satisfying the clerk of the municipality hy a statutory de- 
 claration or otherwise, that he is the own'.'r of the jiroperty 
 
Local iMi'uovKMKsr hv-i,aw. 
 
 10!) 
 
 liisti'jid til' tlio itcison assessed llu'i'efor upon such lust revised 
 4l^^esslllelll mil. .")') \', c. l".', s. tilTii; (>(» \. c, 1."), Selied. 
 
 Sliorl Fitnii iif Liicdl I injirdrnncnl Hii-hiirx. 
 
 070 — (!) Where ii hv-law iiiiide nceordiii^' to the Innii 
 sot forth ill sehedide N. iiiniexed to this Act, or any other 
 l)y-hi\v I'Xpressed to he made in |nirsiiaiu'e of tiiis seetioii, or 
 rel'erriiiji- thereto, passed hy any iiiiiiiicipal coimeil t'i»r l)or- 
 idwiiitr iiHiiiey hy the issue of deheiituns secured l)y local 
 special rates on tlu' property honedted therehy, contains any 
 (d' the t'oruis of words contained in coluiun one of scheilule 
 (). liereto annexed and distin;;iiisiied hy a nnnd»er therein, 
 such hy-law shall he taken to have the same eU'eet, and shall 
 he construed as it' it contained the I'orm of words contained 
 in column two of saitl schedule O, and distiiiginshed hy tin- 
 same nundx'r; hut it shall not he necessai'y in any suidi hy- 
 law (o insert any such numi)er. 
 
 Ci) Any by-law which fails to take etVect hy virtue of 
 this section shall, nevertludess. l)e a> etfectnal to hind the 
 corporation, the council of which pass such hy-hiw, as if 
 this Act had not hoen ])assed. 
 
 (."5) Xothin^- herein contained shall re(|uire any muniei- 
 ]iality to adopt the said form of hy-law. (>(• V. c. IT, ss. 
 
 Kolicr 1)1(11/ 1)1' fUrcii In LIcii af Adrcrllsinti Bji-hiii'. 
 
 tt7l — (1) No by-law ])assed hy the council of any town- 
 ship, city, town or villa<;(' under the pi'ovisions of section 
 CtGA of this Act, shall re(|uire to he advertised in any news- 
 ])aper, hut a written or ])rinted, or jtartly written and ])ait!y 
 
 )rinted notici 
 
 the sittin"- of the ('(Uirt of Kevision for the 
 
 conlirmation of every such special assessment shall he jiiven 
 to the owners and lessees having the ri^ht to ))etition, or to 
 the a<rents of such owners, and the lessees. .')■") \'. c. 42, s. HIS, 
 (1): (iO \. c. l.->, Sched. (' (1(»8). 
 
 Conlcnls of Xolirt' rind TFoir Serrrd. 
 
 (2) Every such notice shall contain a <reneral descrip- 
 tion of the ]iro])erty in resjiect to which the same is jrivon 
 and tin- nature of the ])roposed improvement, work or servit'(> 
 the total cost thereof, the amount of the ])roposcd assessment 
 or the ]iarticnlar ])iece of ])ro|)erty and the timv and man- 
 ner in which the same is to be payable, and shall be signed 
 
170 
 
 THE ASSESSMENT LAW, 
 
 i 'I 
 
 ! 
 
 ! 
 
 i I 
 
 h >' 
 
 ^m\^ 
 
 ])y the clerk, assessiiient conuiiij^^ioiior or otlior olTicer ap- 
 jjointtnl by tho council i'or the pui'posc, and s^liall at lea.st 
 iil'tccn (lays before the date apijointed for tbe sitting of tlie 
 Court be nuiiled to tho address of the person entitled to re- 
 ceive tile notice, ten days' notice of the time and place of the 
 meeting of the said Court shall also be given by pul)lication 
 in some newspaper having a genei'al circulation, which notice 
 shall specify generally what such assessment is for, and the 
 total amount to be assessed. -"),") \'. e. 4'.^, s. ()1(S (2). 
 
 Whni Ihj-hnr (Icncrdl, ftiid liti/c a Fmiilin/c Hair. 
 
 (;5) Wliere n<itice of the intention of the ccuncil to un- 
 dertake any work or improvement is given under the pro- 
 visions of a general by-law passed under section (iliT, which 
 })rovide, or is intended to provide, that the special rate to l)e 
 assessed therefor, shall be an annual rati' according to front- 
 age U])en the real property fronting or abutting u|ioii the 
 street or the ])ortion of street, or [)lace whereon or wherein the 
 improvement or work is [)roi)Osed to be done or made, it shall 
 be sullicii'Ut if the notice of the i)ro[)ose(l work or improve- 
 Uiii.;; describes the street or ])lace or portion thereof whereon 
 oi' wherein the work or impi'ovement is to be done oi' made, 
 by a general desi-riptiou thereof stating the points between 
 which it is to be nuide. It shall not be necessary in such 
 cases to state the value of the real prcjjerty rateable foi' the 
 woi'k ei' iuipi'ovement, or to impose a rate npon such real 
 ])ro|)ei'ty by any desc-ription other than that hereiidx'fore 
 mentioned, o,-) V. c. -I'^, s. (!1S {:]). 
 
 Sl/il('iii('nl (IihI Xiillrc in Sni'Ji Castes. 
 
 (4) Tn (jises within the preceding sub-section (he council 
 sliall procure a measureuieni to be uiade of the frontage ]ial)le 
 to assessment for the cost of the pro])osed work or improve- 
 ment, and of tlu' frontages ivxeuipt from taxation, and shall 
 for at least ten days before its linal deci.^ion to underfak(> 
 tho said proposed work or improvement keep a statement of 
 the same open I'or inspection in the olfice of the clerk of the 
 muiucipality. The council shall also cause to be inserted 
 once a week for tv.-o sut'cessive weeks in a public newspaper 
 pid)lished within the municipality, or in the countv town, 
 or in a public newspaper published in the nearest innuici- 
 pality in which a public newspapei in publislied. a notic;' in 
 the form following, or to the liki efTect:— 
 
 " Tiilse notice tliiit tlie .Mnnicipal Council of tlie Corporation of 
 the intends to (des'-ribini,' tlie work) on Ktrect between 
 
AIM'EALS — COUUT OF ItEVISlON. 
 
 171 
 
 (deacribiny the points between wh-rh tlie work has been or is to be made 
 or coiihtructeJ), and to absess ti i final cost tliereof upon tlie property 
 abutting tliereon and to be benefited tliereby, and tliat o, stateuient 
 Hliowing tlie lunda liable to pay tlie said asseBsinent and the names of 
 the owners thereof, so far as tliey can be ascertained from the last re- 
 vised assessment roll is now filed in the office of the clerk of the munici- 
 pality and is open for inspection during office hours. The estimated 
 cost of the work is ■$ , of which $ is to be provided out of the 
 
 general funds of the municipality. The Court of Revision will be held 
 on at for the purpose of hearing complaints 
 
 against the proposed assessment or accuracy of the frontage ineasiire- 
 meiits, or any other complaints which persons interested may desire to 
 make, and which is by law cognizable by the Court. Dated 
 
 C Icrk." 
 
 55 V. c. -12, .s. (il8 (4). 
 
 Appeals (o Courl of llerision and i'Diinh/ J ndfjc. 
 
 (5) From luiy such propo.sod asst'ssiut'iU there shall l)0 
 the .>;aiii(? fight of a[)poal to tin- Court oi! Kevisiou, aiul from 
 the Court of Revision to the ('canity Judge, as is ])rovided in 
 the .Muuieipal Drainage Aet, and the jiroeeedings thereon 
 
 lia 
 
 11, 
 
 except as otherwise provi(le( 
 
 l)V this Aet, be the sa 
 
 nie 
 
 (as fiearly as practicable) as in the case of appeals from ordi- 
 nary assessments under the .Assessment .\ct, and the Court 
 of Kevision and the County Judge shall respectively have tlu* 
 like jurisdiction, rights and powers in res]iect to every sueh 
 apjieal as in the case of such last mentioned appi'aU. 't') \' . 
 e. n, s. (il8 (5). 
 
 (()) Wherever in cities and towns an a|)peal lies from 
 the Cor.rt of Kevisicn to the County ,)udge, under section (iiif 
 to (!T() iiuiusive, the said County Judge in addition to his 
 Dther powers undei- this .\cl and the Assessment .\ct, may 
 inipiire ami determine what lands (if any), other than thosi; 
 
 -niont appealed from, are or will bo 
 
 nicluded m the as 
 
 especially lieiiclited by the proposed work or improvenu'ui. 
 
 ami 
 
 may 
 
 -uch lamls to the lands to be assesse 
 
 notw 
 
 ith 
 
 standing that such lands ma\ not have been spccilicd in any 
 mitice of appeal to the said .fudge, and the said Judge ball 
 cause all persons who may lie ell'ected by the addition of their 
 lands to the lands so to be assessed, to lie n(>ti(ied of the time 
 and place when the said appeal and nuitter will be considered, 
 and may for that purpose from time to tiuu- adjourn the 
 
 hcrmii o 
 
 f tl 
 
 le said api 
 
 \' 
 
 -1- 
 
 (:v>;5a. 
 
 Provided that the said (oiinty Judge shall not have 
 ]iowcr in case the assessment is duly niadi in accordafice with 
 the by-law for ascertaining and deteriMining what real jirop- 
 erty is immediat'dy benelited liy such work or improvonu'nt. 
 
! 
 
 ¥: 
 
 u 
 
 
 ^1 
 
 
 m 
 
 'I. 
 
 ■iil 
 
 ^ I 
 
 |l|: 
 
 172 
 
 'IHIC ASMt.SSMLNT LAW, 
 
 to interfere with or 
 
 alter the said statement as to the land^ 
 
 lial)le to pi\\ the said assessment, unless and only so far as 
 
 {ii) \'\n)n the evidenee he finds that they havo been in- 
 correctly niea.-ured, or 
 
 {()) I'ldess lands other than lliosc frontinir or abutting 
 
 )n the street or ]ilace. or ])ortion of a street 
 
 the work or improvement is ])ro]iosod to 
 
 to he benefited, and 
 
 niK 
 
 whereon 
 
 Ik 
 
 he (lone or made are alieoc( 
 are brought into the 
 for, or 
 
 •heme or assessed tbere- 
 
 (r) Unless the ])ro])ortion of assessment of corner lots, 
 triangular or other irregular jjieces of land situ- 
 ate at the intersections or junctions of streets has 
 to be modified on a])|)eal to him; or 
 
 (d) Unless the share to be borne by the municipality in 
 bis judgment should be changed- or 
 
 (f) T'nless he finds that the ])ro])erty in respect of which 
 an appeal is brought cannot from its situation be 
 
 benefited by su(h work or improvement. 
 
 And 
 
 m eacli such case 
 
 th 
 
 am 
 
 ,Tud; 
 
 :e sh 
 
 ill! only interfere 
 
 Avith or alter the assessment of the said lineal frontage so far 
 :{is may be necessary to carry into effect any of the changes 
 Mhich are occnsioned bv bis judgment. 59 Y. c. 51, s. 28 {'i); 
 • !(l \. c. 1.-) Sched. (' (T21).' 
 
 ]Vlieii Assc.'iKiiirnl Jircaiucs Final. 
 
 (7) The statement referred to in the two ])receding 
 •sub-sections unless so far as tlie same is altered or varied l)y 
 Ihe Court of Hevision or the County Judge \i])on a])])eal shall 
 be final and conclusive as to all matters therein contained. 
 
 00 
 
 <ns ((?). 
 
 (S) Where the pro|)osed assessment has bei'u reguhirly 
 brought before a Court of Hevision and the County .Tudge 
 (in case there has l)een an a|»peal to such Counly Judge), and 
 where there is in force in tiie municipality, a by-law passed 
 under the ]irovisicns of section HOT of this Act, it sliall not 
 bo necessary to subnut to another Court of l{evision the by- 
 law for the actual cost of the work or improvement, when 
 such actual cost does not exceed by more than ten i)er cent, 
 the estimated cost thereof as submitted to the Court -.f IJovi- 
 sion. 5!) A', c. .■)!, s. 21). 
 
 1 
 
 i 
 
 1 
 
 1 
 
 ; 1 
 
 1 i 
 
 
INCUlUllN'fi DLHrs Foil LUUAL IMPilOVEMiiNT.S. ITJi 
 
 I'uwer to Incur Debts fur Cost of Local Improvements, 
 
 07!3. — (1) For the piirpot^e of onal^ling councils to avoiil 
 the necessity to make suppleiuentary assessments or oi' re- 
 i'luuling ill case ol' over assessments, and for the purpose of 
 ascertaining tlie exact cost of any work or ini[)roveinent 
 done or constructed as a local im[)r()vement ujider the i)rovi- 
 sions of this Act, the council of any local municipality may 
 ni:ake agreements with any hank or with any person or hociy 
 corporate for temporary advances and loans for meeting the 
 cost of the work or improvement until the com[)letion thereof, 
 and nuiy in their ojition make the special assessments for the 
 cost thereof after the work and improvement has been com- 
 l)leted,an(l may then [)ass the necessary by-law authorizing the 
 issue of debentures to rei)ay the amount of the temporary 
 loan or advance. .■).■) \'. c. 4'.^, s. ()f!> (1). 
 
 {'i) Every by-law passed under the preceding sulj-section 
 for licrrowing money ity the issue of debentures as aforesaid 
 shall provide for the repayment of the loan and the matur- 
 ing of the debentures to be issued pursuant to such l)y-]aw, 
 within the probal)le life (d" the work or im[)r()vement for which 
 such debt has been incurred, as certified by the engineer or 
 other proper oHicer to be appointed by the council for that 
 purpose. .-),-) V. c. 4-i, s. (il!) ('i): (lO V". c. 15, sched. c. (107). 
 
 (3) If a debt has been incurred by a local municipality 
 for any work done, or an improvenieni constructed under the 
 provisions of this Act, and if after the incurring of the said 
 debt the special assessment for such work or improvement,, 
 or the by-law providing for borrowing money therefor is set 
 aside or (piashed, either wholly or in i)art, on the ground of 
 any irregularity or illegality in making such assessment or 
 ]iassing such by-law, it shall Ite lawful by tlu' council, and 
 they are hereby authorized to cause a new assessment or as- 
 sessments to 1)(> made, and to ])a-:s a new by-law so often as 
 ma;, be necessary to provide furds for the payment of the 
 debt so incurred for such work cr improvement. 5.') V. c. 42, 
 s. .'in (:?). part. 
 
 (-1) Xothing herein contained shall be constru(>d as au- 
 thorising any ■lessinent to be ma(h>, or any w<irk or improve- 
 meid to be undertaken nnless the same has been initiated in 
 .vonu' cne of the thn-e methods by law provicb'd, namely: — - 
 
 (n) "Fitlier on the rcjiort of the engineer or other sani- 
 tary ollicer, and of a committee of the connciT 
 
174 i'Hi'; ASSESSMKNT LAW. 
 
 adopted by the couiu-il recommending tlie i)roi)osod 
 work or improvement for sanitary or drainage pur- 
 ])Oses, or 
 {b) On a yntticiently signed jietition oi" tlie owners of tlie 
 real pro])erty to be beneiited, or 
 
 (f) After due notice as above provicU'd of tbe proposed 
 assessment, and no suHicit'iitly signed petition of the 
 owners as liereinbefoiT delined of the real property 
 beneiited being presented to tlie eouneil against the 
 ])roj)osed assessment within tlie time limited there- 
 for. :)5 V. e. 4-^, s. ()!!» (;5), part. 
 
 SPECIAL 1'R(JV1SK)XS AS TO ASSKSSMKXTS FOR LOCAL IM- 
 
 I'ROVKMKXTS. 
 
 As to Sewers. 
 
 07S. — (1) In ascertaining and determining the cost of 
 draining any locality or of making and laying or jirolonging 
 any common sewer, the council of any township, city, town or 
 village may estimate the cost of the construction of branch 
 drains from the drain or sower to the line of street, and may 
 in making the assessment for such drains or sewers includo 
 the cost of such branch drains as part of the cost of the local 
 improvement. 55 A', c. 4'^, s. i-'-H) (J). 
 
 (2) Where in order to avoid an outlet for the sewerage 
 and drainage of real |)roperty other than that fronting or 
 abutting npon the street in which a sewer is constructed, 
 such sewer has been constructed of a larger capacity than 
 that recpiired for the etlicient sewerage and drainage of the 
 real ])roperty fronting or abutting npon the street, the council 
 may inijtose a si)ecial assessment ii])on any other real ])roperty 
 beneliteil hy the construction of such sewer in the niann>'r 
 jirovided by sections (!T1 and ()72 of tliis Act. 55 V. c. VI, 
 s. 620 (8);"c. 13, s. fi.^. 
 
 As to I^aveiiH'iils. 
 
 (3) Tn case the council of the municipality is about to 
 construct, renew or alter the character of a pavement on 
 any street, highway or ])ublic place, or jiortion thereof, as a 
 local imjn-ovement, the council may before i)utting down 
 such pavement, but in all nece><-!ary jjrivate drain connections 
 from any existint-- drain or sew(>r upon such street or por- 
 tion thereof to the street line on ench sid(> of the drain o^- 
 sewer, and a^^o nil n^ces'-ary water mains, and may assess and 
 
 H 
 
lUUEGULAU LOTS. 
 
 175 
 
 levy the cost thoroof, and of any alteration of service \n\ws 
 and stop-cocks therel)y necessitated, against the i)ro|)erties 
 benefited thereljy as part of the cost of the said local^ im- 
 provement. Pursuant to the provisions of section (ifi-i of this 
 Act. 55 V. c. 42, s. G20 (3). 
 
 As 111 Corner and Irrcijulur IjiiI.<. 
 
 (4) Tlie council of every townsiiip. city, town and vil- 
 lage, may, Wy by-huv, i)rovide an eipiitable mode of assess- 
 ing for local improvements, works and services, corner lots, 
 triangular or other irregular sluiped pieces of land situate at 
 the intersections or junctions of streets, having due regard 
 to tlie situation, value and superficial area of such lots as 
 compared with adjoining lots and pieces of land assessable 
 
 is, works and services, and may cliarge 
 
 lor such improvenien 
 tile amount of any allowance made on any such lot or i)iece 
 of land, on the other real proi)erty fronting on the improve- 
 ments, or may assume- the same as a jjortion of the munici- 
 pa 
 men 
 
 lity's share of the works or improvements. Any such asses 
 t shall be subject to api)eal to the ('(Uirt of {Revision, 
 
 and 
 
 from the Court of Revision to the Countv -ludge, as in 
 
 this Act ])rovi( 
 
 e(l 
 
 o-') V. c. 42, s. (520 (1). 
 
 (5) The council of any township, city, town or village 
 may, l)y a two-thirds vote of the council, i)ass by-laws to re- 
 mit and refund so much of the special rates im])ose(l pri(u- to 
 the 30th day of March, 18S5, on corner lots and irregular 
 })ieces of land for the construction of pavements and side- 
 walks under local imi)rovement l»y-hiws, as may l)e necessary to 
 C([ualize the asst'ssmi'nt made on adjoining properties for the 
 same improvement or work, and may provide the amount of 
 all rates so remitted or refunded by passing by-laws foi' bor- 
 rowing money by the issue of debentures, or by including 
 said amount in the rate bills for the year. Xo such renus- 
 sion or refund shall be made in any case where the work or 
 improvement was made or constructed inore than four years 
 before the ])assing of the bv-law authorizing the refund or 
 remission. 55 Y. c. 42, s. 020 (5). 
 
 Lands on Same Street l^nequnlln Hene/ited. 
 (C)) Where the lands on either side of a street, lane or 
 alley in a city, town or village, are, in the opinion of 
 
 the council unfit from anv c 
 
 luse 
 
 lor 
 
 DuiKlmtr 
 
 pui 
 
 ])osos, and the council deems it inetpiitable to assess the sqme 
 for local imin-ovements at so high a rate as the building lots 
 fronting on said street, lane or alley, the council shall, in 
 all 'Uch cases, determine in what proportion the cost of any 
 
11 
 
 170 
 
 THE ASSliSMMENT hAW. 
 
 biifli iiuprovemonl shall be borne by the lands on each siile 
 ol said street, lane or alley, respectively. 55 V. c. ^2, n. 
 
 Lands FrunliiKj on Parks, liuuleoards, J'Jlc. 
 
 {t) JJeal property adjoiiiing and fronting on any i)ark^ 
 s(piare, public drive or boulevaid, shall be specially assessable 
 ior and in respect of the improvements, works and services 
 made, (K)ne or provideil upon or in any sncii drive or boule- 
 vard in like manner as real [iroperty fronting or al)utting 
 npnn any pnblic street: but wiu're a [)ublic ])ark, sqnare, drive 
 (u- boulevard exists, or may hereafter be estal)lislu>(K the laiuls 
 adjoining it not exeuipt from taxation shall be assessable 
 only in respect of such impi'ovements, woi'ks and service* 
 to the I'Xtent to which such lands are specially benclited by 
 such im|)i'ovi'uu'nts, works and services: ami where the lands 
 on (ine si(h' of such drive oi' boulevai'd are a pul)lic ])ark or 
 s(|uare, or for other ivasons are exempt iVom taxation, at 
 k'ast one-half of the cost of such improvements, works and 
 services shall be liorne liy the municij)ality generally; 
 
 ((/) No petition shall avail to |)revent the carrying out 
 t)l' any local impro\ement, work or service in any 
 such jjark, sciuare, drive or boulevard, and the- 
 making of special assessiiu'nts therefor as afoie- 
 said. 55 A', c. 42, s. (\W (7). 
 
 URIDC.HS, STKKKT KXTICXSK ).\S. SI DKW AI.KS, KTC. 
 
 I'ropcvlji not FninliiKj nr Ahull in;/ Mat/ he Assessed. 
 
 ©74 — (1) Where in the opinion ol' the council of any 
 townshi|), city, town or village it is expedient and necessary 
 to consti'uct or repair bridges or culverts on any street, lane 
 or alley, or to open np and extend any street, lan(> or alley 
 within the limits thereof for the more immediate convenience- 
 or l)enelit of any locality within such limits, and the council 
 is o.f opinion that from any cause it is inecpiitable to charge 
 the whole oC the cost of the improvenuMits on the lands 
 fronting thereon, the council shall determine what lands are 
 benefited by sncli works or im|)roveinents, and the pro])or- 
 tion in which the cost thereof shall bo assessed against the 
 lands so benefited, and also the proportion, if any. of the 
 cost of the imi)rovement, which shall be' assumed by the town- 
 ship, city, town or village as its share thereof. 
 
 (a) The share or proportion of the cost of sncb imi)rovo- 
 nient assunu'd by the municipality may be ]iro- 
 vided for by the issu(^ of debentures upon tin* 
 
 L 
 
isTUEET EXTENSION. 
 
 177 
 
 credit uf tlie immicipality at large in likt' iiiaii- 
 iiur as in tlic case ui tlio hhart! ui llic miiuki- 
 pality uI other local iini)rovcniciits. 
 
 {b) All assussincms made under the above provisions 
 sliaJl be subject to an appeal to the L'ourl ot Uevi- 
 sioii, and Ironi the Lourt of Kevisiou to the 
 County Judge in like manner as in tlie case ot 
 other special assessments I'or local improvemems 
 under Uie provisions ot this xVct. o'> \ . c. I'-i, s. 
 i-rn (I). 
 
 ('4) in liie case ot the con^ti'uction or ri'iiaii' ot a bridge 
 or culvei't, or ot the opening up and extension of any streei, 
 lane or alley — it tlie couneil detei'uiini's that any real pro]»- 
 erty other than that fronting or abutting on the street, lane 
 or alley, or the portion thereof whereon or wherein the ini- 
 [)r()vemcut is made, or to be made, is s|)ecially beiu'tited, ami 
 ought to l)e charged with a part of the cost thereof, and de- 
 ternunes the proportion in whicii the cost of the improve- 
 ment shall 1)0 assessed against the lands so benelitod — the 
 council shall assess and levy the proportion of the i-ost charge- 
 al)le against the lands benefited by, but not fronting or al)ut- 
 ting upon such street, lane, or alley, l)y a frontage rate in like 
 manner as the same would be assessed and levied in the case 
 of lands fronting or al)Utting iipoii the street, lane or alley, 
 or the portion thereof wheri-on or wherein tlie improvement 
 is made or to be nia<le. 5.") \'. c. \->, s. (it^l {2). 
 
 (;{) Or, in the inst' of ii township, the coniu':! may. liy 
 iiy-law, provide that the cost of the works therein specifieil 
 may l)e assessed and levit'd i)y a speciiil rate upon the lands 
 benefited lherel)y ;iccording to the |)roportioH of l)enetit re- 
 ceived tlierefrom instead of a frontage rale, as hereiid)efore 
 provided, n') V. c. r2, s. fi21 (3), part. 
 
 Purchase of Wtirks or fmprorcuicnts Alrendi/ ('o)islriirteil. 
 
 (4) In the case of a township, where the owners of real 
 property have construc-tcd works or improvements which 
 might have been constructed by the mnnici|)a]ity as local 
 improvements, tlie eouTicil may, upon the petition of three- 
 fourths of the owners of lands to be benefited iiv the 
 nc(piisition of such works or iinprovcmenis, representing at 
 least two-tliirds in value thereof, ac(]uire the same at a price 
 to he fixed by arbitration pursuant to (his Act, and the nur- 
 rhaso money therefor may l)e raised, asses,'?ed and ie\iod, a? 
 
I 
 
 ''il 
 
 , lii! 
 
 iii! 
 
 178 
 
 'JHE ASSESSMENT LAW. 
 
 * I 
 
 lor local iiiijii'ovi'iiR'iits uikui tlu' real |ii'i)|ic'i'ty l)eiK'litc'd 
 thereby us above provided. 
 
 (a) The number o! owneis jietitidiiiug lor tbe t^aid as- 
 sesf-iuent, and the value ol' the real property which 
 they rei)resent, uiay lie a.^eertaiued and Jiually 
 determined in such iiumner. and by such means 
 as are provided by by-law in that bcliall', sul)ject 
 to an appeal as in the case of other special assess- 
 ments for local improvements, 't') V. c. 42, s. 
 ()21 (;{). i)art. 
 
 When Ci)rpiiralinii Mai/ I'di/ Half llw Cosl of liriih/i'M, Etc. 
 
 HTH. in any case where a ct)uncil allirms l)y a two- 
 thirds vote thereof that the const ructin,ii, erecliuL^ or makin.u' 
 of any l)rid<i'e. culvert, or end)anl<ment. bcnelits tbe munii-i- 
 pality at large, and that it would be iiic(|uitalile to raise the 
 whole cost of such im|)rovemi'nt oi' work by local special as- 
 fiessments, the council may pass a l)y-law for borrowing money 
 hy the issue of debentures upon tbe credit of tbe munici- 
 pality at large, to i)rovide as the coi-poration"s share of the 
 cost of such im])rovcment or work, an amount not exceeding 
 one-hnlf of the whole cost thereof: and no such by-law shall 
 require the assent of the electors Ixd'ore the limd ]»assing 
 thereof. T).-) V. c. -\2, s. (\-)2. 
 
 Sidcirdlks CoiislriKird hij Pr'wttle Oiiiins. 
 
 OTO The council nuiy ])ermit the owner or owners of 
 lands in any township, city, town or village to build or im- 
 prove the sidewalk in front of his or their lands, under the 
 dii'cction of the council or an otiicer thereof appointed for 
 that ])urpose, and according to such ])lans and regulations 
 as the council may proscrilx', in which ease the owners o;- 
 occu])ants of such lands shall be exempt from all taxes for 
 improvements of a like nature so long as they keep tbe same 
 in repair to the satisfaction of the council. 55 V. c. 42, s. 
 0)23. 
 
 Cities and Towns Mail Lay Plank SidewaUs Wilhoul Peti- 
 tion or Notice. 
 
 077. Xotwithstanding anything contained in any hy- 
 law of the mnnicijjality, the corporation of any city or town 
 may constrnct and lay down a plank sidewalk npon and along 
 any street, lane, alley or other thoroughfare or park in the 
 
PLAXK SIDEWAl.KS, 
 
 179 
 
 >;iiil city or town a.s a local iiiiproveiiicnt, and tlic cost thereof 
 juav 1)0 as>:('ssiMl aiiiiiiist the properties rronliiiu- or ahuttini; 
 thereon, if such siih'walk is, in the opinion of two-thirds of 
 the inendiers present at any rei^iihir nieetin«f of tiie city or 
 town conneil, desiraiih' in the pulilic interest. T).") A', c. 4'^, s, 
 tiv';{/;. 
 
 Or Man ''".'/ f''"'^ "f ^ '"■'>'' "/ Improved Sidewalks. 
 
 ^iTS. — (1) It shall he lawfnl for the eouncii of the cor- 
 Ijoi'ation of any city or town which has not adopted the local 
 iniprovenient systejn in resjiect of sidewalks, iiy hy-law to pro- 
 vide from the general fnnds of the inunicipality, or to raise 
 by way of loan on the credit of the del)entnre.s of the inunici- 
 jiality, forty per cent, of that part of the cost of the con- 
 struct ion of granolithic, stone, asphalt, or brick sidewalks npon 
 leading or princijjal bnsiness streets of tlu' city or town, a.s 
 local improvements on the propi'rty benefited, in addition to 
 the part of such cost to be provideil by the ninnici|)ality, and 
 to add said i'orty pei- cent, to the said cost of the cost of the 
 constrnction of said sidewalks to be provided i)y the mnnici- 
 ])idity, and to issue debentures for the amount thus ol)tained, 
 and it shall not be neeessai'y to sul)mit the by-laws of tlie 
 .^aid coi'poration authorizing the issue of the said del)en- 
 lures to. or to liave the assent of, tlie electors of the ninni- 
 <'ipality before the final piissing thereof; but any l)y-la\v 
 for cari'ying the ])rovisioiis of this section into effect, both 
 as to selecting streets and ])roviding the necessary funds, 
 shall re((nirc an aftirmative vote of three-fonrths of the mem- 
 bers of tlie eonncil. Wlu-re sidewalks have been or are here- 
 after made nnder this section, the property assessed for the 
 said sixty ])er centum for or towards such construction shall 
 1)0 e.\em])t from any general rate or assessment for the like 
 ■|inrpose nnder section HSO of this .\rt, to the extent of sixty 
 per centum of such rate onlv. oT Y. c. 50, s. Ifi (1); 58 V. 
 c. \-i, s. ;5,3. 
 
 (2) The remainder of that part of the cost of construo- 
 tinu' the said sidewalks, falling on the ])roporty benefited, 
 after the said forty per cent has been deducted, shall be 
 fissessod for and dealt with in the manner ))rovided in this 
 Act as to assessments for local improvements in other cases. 
 c. 50, s. Ifi (2). 
 
 57 T 
 
 (D) STd)-pectio.n 1 of section 100 of this Act shall apply 
 to ])v-laws and debentures passed and issned nnder this sec- 
 iion.' 57 V. c. 50, s. Ifi (;^). 
 
Hi 
 
 
 m 
 •ill 
 
 li' 
 
 ^■1 
 
 ! 
 
 I i 
 
 n-i ^ 
 
 180 
 
 THE ASSKS.SMLNT LAW. 
 
 Cost uf Local I inprureinenis Oppunilti Slreel I iitemeclioiis ur 
 Excinpl I'nipeiiicis. 
 
 OTtt. — (1) la case ol' a special astjobijineut bi'iiig iiukIl' uu 
 i)roi)crty hciiuliti'd l»y any local iiiii)rovciiient, the council ol 
 the niiiiiiciiiality (il tiiuy think lit) may, by by-lau', provide 
 lor constrncling, at the expense (»f the general funds ol' the 
 municipality, such part of the local im|irovoment as is situate 
 upon or in that [lart of any street, lane, alley, piiiihc place, 
 or btpiare, which i- iuteiset'ti'd l)y any other street, laiif alley, 
 ])ul)lic jilace or >(|iiare, ci' as would otherwise fall on property 
 exempt from assessuient, and the council may provide for 
 the cost thereid' in the general rates or taxes for the year, or 
 by the issue of dehentnres. or in such other manner not in- 
 consistent with the |)rovisioiis of this Act. or of any sp;'cial 
 Act as to said council may seem best, and sui)ject to such 
 iiy-laws as the council may pass in that behalf. 
 
 (2) The by-law authorizing the issue of debentures need 
 not; be snbuutted for the assent o! the electors of the muni- 
 cipality; and the debenturc-s issued to pay for that part of 
 the work payable by local assessment may. if the council 
 thinks fit, be issued as a series distinct from thox; re(piired 
 to pay for that |iart which is to be borne by the general funds 
 f the municipality, or all the debentures re(piire(l for the 
 
 o 
 
 work nuiv he issued m one seric; 
 
 as 
 
 Local Improvement 
 Debentures." This sub-section shall be deemed declaratory 
 of the law on and from the ."ith day of March, 1SS0. 5.") V. 
 c. 42, B. fi27. 
 
 Excmplvni of LoraJii/ Asscssnl I'roprrlirs from Oenernl Rulai: 
 
 for Lilr Purpnsen. 
 
 OWO. — (1) Any real pro])erty s|)ecially assessed by any 
 C'onncil for any local improvenu-nt or work under this Act, 
 sinill be exempted by the council from any general rate or 
 assessment for the like |)urpose, except the cost of works 
 at tlu- intersection of streets, and excejtt snch portion of the 
 general rate as may he imposed to meet the cost of like works 
 op])osite real property which is exein[>t from such special 
 rssessnunt. 
 
 (2) Where a local iniproyement or service is T)e<itionefI 
 for. and tlie petition is 1)y tw )-tliirds tlie nuni])er of the own- 
 ers of the real property fronting or ahutting npon the street 
 or place wherein or whereon sncli improvement or work is 
 
EXEMPTION* KHOM (lENEIlAL UATF.S. 
 
 181 
 
 propoHod to 1)1" (loiic or iiiiulc, tlu^ exemption iiiiiy lie I'or a 
 >.|i('fili('il period luiiiu'd in tlu' petition iind ii;.M'eed to liy the 
 council. 
 
 (;{) Or il'. either with or without iimnin;,' iiny period for 
 such I'xeiiipt'on. the petition reijuc-sts an iirl)itniti()n, tin* 
 council luny iiccede to the proposal I'or an arhitrntion. 
 
 (1) In case the matter is to he determined l)y nrhitration, 
 a sole arl)itrator shall he chosen lor the purpose hy the County 
 Court .ludj^e. unless some pers(Ui or jiersons is or are a<iree(l 
 
 to in that hehalf hv the petitioners am 
 
 d tl 
 
 le cou 
 
 (")) Where, l)v reason of a. s|)ecial assessmen 
 
 ncil. 
 t.tl 
 
 10 own era 
 
 are e.\em|) 
 
 irom 
 
 general rate, 
 
 )r th( 
 
 like 
 
 inirpcse 
 
 a? 
 
 Hforenaid, the council siiall. from year to year, by hy-hiw 
 directiiiii' the <reneral rate of assessment, or iiv some other 
 
 hv-law. state what nroiiortiou of the ueiieral rat 
 
 e 1.- 
 
 for ] 
 
 )ur- 
 
 ])oses for which there is such special assessment in any part 
 
 of tl 
 
 le nunncipalitv, a 
 
 nd si 
 
 lib 
 
 lal 
 
 <ection. 
 
 ate tl 
 
 le same in such manner 
 
 as may <.nve eti'ect to 
 
 y^\) I'ntil a by-law is jjassed containing'' such statement, 
 none of the money raised by j^eneral rati' on real pro[n'rty 
 specially assessed or rated for any work or service hereafter 
 cxei'Uted shall be applied to any work or service of the same 
 character in any j)art of the municipality. -■>.■) V. c. 42, s. (i'i 1. 
 
 Coi'CiKinls Af/dinsI / iiciiiiihrdiirfs, II nw Coiislriit'd. 
 
 iiHl. Where local improvements benedtin^f real |iro|)- 
 erty have heretofore been made, or are hereafter uuidc under 
 the j)rovisi()ns of the local impioveuu'nt sections of this Act, 
 the costs whereof, in whole or in part, have been char>ieil 
 upon or a>j;ainst the real pro|)erty, the ])etitionin<i' for or pro- 
 <'urin>i' to be made, or the makin<>- of any such local im|)rove- 
 jiients, or the chargin>r the costs thereof ujjon or a^'ainst 
 the real property, or the fact that they are a charge upon or 
 against, such real ])roperty, shall 7iot bo' deemed to be a 
 breach of the covenant by a vendor or person agreeino to sell 
 that he has done no act to incund)er the real i)ro]ierty, ex- 
 ■cept to the extent that the annual or other jiayments in re- 
 spect of such charge are in arrear, and uni)aid. ?>'> V. c. 4'2. 
 s. fi24r7. 
 
 Adnplion hi/ Ehrlors of Lnni] Twprnvemenf Si/sIpiii. 
 
 ^^^. — (1) The conncil of any township, city, town or 
 village may. bv by-law, passed with the assent of the electors 
 nceording to the jirovisions of this Act, direct that all future 
 
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182 
 
 THE ASSESSMENT LAW. 
 
 expenditure in the municipality for the improvement:* ami 
 services or lor any chiss or chisses of improvement or ser- 
 vice, for which special provisions are matle in sections OG-t 
 and (Mi, shall be by special assessment on the property bene- 
 lited and not exempt by law from assessment. 
 
 {'i) After such a by-law has been passed in manner 
 aforesaid, it shall not be rejjcaled without the like a-ssent of 
 the electors; and, in case of such repeal, tiie provisions of 
 section G80 with res[)oct to freedom from any general rate or 
 assessment of property, which is subject to a special rate, 
 shall ajjply to all property which had been specially rated or 
 assessed for such improvement or service, while the repealed 
 by-law was in force. The time when the exemption is to ce. se 
 shall be determined by arbitration, and the arbitrator shall 
 be appointed by the County Judge, on the application of the 
 municipal council. 
 
 Exlension of Sjfsfein in such Cases. 
 
 (3) Notwithstanding anything contained in clause ;3 of 
 section (l()4, after sucii a by-law iuis been ])assed in manner 
 aforesaid, the council may ])ass a by-law or l)y-laws dividing 
 the niunici])ality into certain areas, districts or sections within 
 which the streets or ])arts of streets may be maintained, re- 
 paired, cleaned, cleared of snow ami ice, watered, swejit, 
 lighted and the grass tiierein cut and trees therein trimmed, 
 and may impose a special rate ujjon the assessed real property 
 therein, according to the frontage thereof, in order to pay 
 any expenses incurred in maintaining, repairing, cleaning, 
 clearing, clearing of snow and ice, watering, swee])ing and 
 lighting such streets or i)arts of streets, and cutting grass 
 and trimming trees therein, or for any one or more of such 
 services. 55 Y. c. 42, s. 025, and see s. 686. 
 
 Certain Exempt Properties mai/ he Assessed for Local Jni- 
 
 prorements. 
 
 OA3. Land on which a place of worship is erected, and 
 land used in connection with a place of worshij), shall l)e 
 liable to be assessed, in the same way and to the same ex- 
 tent as other land, for local im])rovements made or to be 
 made. 55 V. c. 42, s. 626. See also c. 224, s. 7 (3). 
 
 OS4. The 1)uildings and grounds of and attached to 
 a university, college or other incor|K)rated seminary of learn- 
 ing, whether vested in a trustee or otherwise, shall be liable 
 to be assessed, in the same manner and to the same extent 
 
BY-LAW WITHOUT ASSENT OF ELECTORS. 
 
 183 
 
 as other laud is assessed, for local improvements made or to 
 be made. This section shall- not apply to schools which are 
 maintained in whole or in part by a legislative grant or a 
 school tax. 55 V. c. 4:^, s. ii2(ia. 8et: also c. 224, s. 7 (4). 
 
 Municipalities'' Share of Loral Improvement Debts May he 
 liaised Without Assent of Electors. 
 
 6S5. — (1) The council of any township, city, town or 
 village may pass all by-laws necessary, from time to time, 
 to raise loans and borrow moneys required for its share of 
 any local improvements and works, on tlie crc<lit of such 
 township, city, town or village at large; and it shall not be 
 necessary to obtain the assent of the electors of such town- 
 ship, city, town or village to the passing of any such by- 
 law, under the ])rovision.s of this Act any special or private 
 Act in that behalf to the contrary notwitiistanding; pro- 
 vided always that nothing in this section contained shall be 
 construed as authorizing an extension of the general debt 
 of such township, cit^ , town or village beyond the limits 
 thereof fixed bv any Act limiting the same. 55 V. c. 42, s. 
 (128 (1). 
 
 Jialepai/ers'' Share Not to he Counted as Part nf General 
 Debt of Municipality. 
 
 {2) It is hereby declared that the debentures issued 
 under local improvement by-laws on the security of special 
 assessments therefor, form no ])art of the general del)t of any 
 such municipality, within the meaning of any such last above 
 mentioned Act, and it shall not be necessary to recite the 
 amount of the local improvement debt so a-^sured by special 
 rates or assessments in any by-law for borrowing money on 
 the credit of the township, city, town or village at large as 
 aforesaid, but it shall be sufficient to state in any such by- 
 law that the amount of the general debt of the municipality 
 as therein set forth is exclusive of local improvement debts, 
 secured by special Acts, rates or assessments. 55 V. c. 42, 
 s. 628 (2). 
 
 E.XTENSIOXS OF LOCAL IMPROVEMENT SVSTEM. 
 
 Sweeping, Lighting and Watering Streets. 
 
 ttSO — (1) The council of every townshi]), city, town 
 and village may pass by-laws for raising, upon the petition 
 of at least two-thirds of the persons resident in any street, 
 square, alloy or lane, whose names appear upon the last 
 
iM 
 
 
 r 
 
 184 
 
 THE ASSESSMENT LAW. 
 
 !i 
 
 rt'viiied assessment roll of the municipality as freeholders 
 or tenants of the assessed real i>roperty tlierein, reiu-esenting 
 in value ont-half of the said assessed real proi)erty, such 
 sums as may be necessary for sweeping, watering or lighting 
 the street, square, alley or lane, by means of a special rate 
 on the real ])roi)erty therein, according to the frontage 
 thereof, or according to the assessed value thereof when only 
 such latter system of assessment shall have been ado])teil Ijy 
 a three-fourths vote of the full council; but the council may 
 charge the general corporate funds with the expenditure 
 incurred in such swee])ing, watering or lighting as afore- 
 said. 50 Y. c. 42, s. (529 (1); (50 V. c. 15, Sched. (' (KM)). 
 
 (2) The council may also by by-law, designate certain 
 streets or parts of streets, or define certain areas or special 
 sections within the municipality in which the streets should 
 be watered, swept and lighted, and may impose a special rate 
 iipc , the assessed real pro))erty therein, — according to the 
 frontage thereof, or according to the assessed value thereof 
 v.hen only such latter system of assessment shall have been 
 adopiod by a three-fourths vote of the full council, in order 
 to pav anv expenses, incurred in watering, sweeping or light- 
 ing such streets. 55 Y. c. 42, s. (525) (2): 58 Y. c. 42, s. 34. 
 
 CvUiuf/ Grnss and Weeds, Trimmhuj Trees or Shruhhenf. 
 
 (3) The council may also include in either of the fore- 
 going bv-laws, the cutting of grass and weeds, and trimming 
 the trees or shrubbery on any such street, square, alley or 
 lane, and otherwise cleaning tlie same. 55 Y. c. 42, s. (520 (3). 
 
 Removing Snow, Tee and Dirt. 
 
 (4) The council may also by by-law define certain areas 
 or sections within the municipality in which all snow, ice 
 and dirt and other obstructions shall be removed from the 
 sidewalks, street.'*, lanes or alleys, in such area or sections, 
 and may impose a special rate u]ion the real property therein, 
 according to the frontage thereof, in order to pay any ex- 
 penses incurred in removing such snow, ice, dirt or other 
 obstruction. 55 Y. c. 42, s. 62!) (4)). 
 
 DIVISION II. TOWNSHIPS AND VILLAGES. 
 
 TAplifin/j, Waferworl-s and Fire Prnfertinn. Sec. (587 (1-3). 
 Fire Trustees, and Election of. Sec. 087 (4-(5). 
 
 087.— (1) The council of any township or village may, 
 under and subject to the jirovisions of sections (5(54 to (585 of 
 
r 
 
 LlOHTINfJ AND WATER. 
 
 185 
 
 this Act, pass by-laws providing for lighting the munici- 
 pality, or for the construction of waterworks, or for the pur- 
 chase of fire engines and otiier appliances for the pur|)()ses 
 of fire protection or for the ])urchase and laying of mains and 
 other apjdiances to connect with any existing system of 
 waterworks. 55 V. c. 42, s. (530 (1); 5(i V. c. 35, s. 2T. 
 
 (2) The council may by by-law, define by metes and 
 bounds or otherwise, what real property will be immedi- 
 ately benefited by the proposed improvement, and is to be 
 charged with the cost thereof, and may also, by by-law, make 
 provision for assessing and levying on the ))ro|)erty so de- 
 fined the cost of managing and maintaining the said works, 
 fire engines and appliances. 55 Y. c. 42, s. 030 (2). 
 
 (3) Section 0(56 of this Act shall not apjdy to any works 
 constructed under the jmwers bv this section conferred. 
 55 V. c. 42, s. 630 (3); 56 V. c. 35* s. 28. 
 
 (4) The council of a townshij) may also, by by-law direct, 
 in any case where a fire engine and appliances for the i)ur- 
 pose of fire protection have been or are about to be pur- 
 chased, that at the then next enniing, and at each subse- 
 quent munici])al election for the municipality, three trus- 
 tees with the powers and for the purposes hereinafter men- 
 tioned, shall be elected for the same periods of time and in 
 the same manner as municii)al councillors are elected. 55 V. 
 c. 42, s. 630 (4), part. 
 
 (5) The said trustees shall have the care, control and 
 management of said fire engine and appliances. 55 V. c. 42. 
 8. 630 (5). 
 
 (G) No person shall have a vote at said election of said 
 trustees, unless he is the owner of real pro])erty defined by 
 a by-law of the said municipality as real estate to be bene- 
 fited by and charged with tlie cost of the ])urchase of such 
 fire engine and appliances, and has the same qualifications as 
 are recjuired by this Act to enable owners of real estate to 
 vote at the municipal elections. 55 Y. c. 42, s, 630 (4), part. 
 
 DIVISION' Iir. — TOWXSIIIPS. 
 
 OSS. — (1) The council of any townsliip, on the petition 
 of two- thirds in number of the owners, whose names appear 
 \ipon the last revi.«ed assessMient roll of the municipalitv as 
 representing one-half in value of the property proposed to 
 be assessed, and subject to the provisions of sections 664 to 
 685 inclusive, of this Act. may pass by-laws providing for 
 the maintenance and repair of any highway or portion thereof 
 
T 
 
 IS6 
 
 THE ASSESSMLNT LAW. 
 
 !IHI ''I 
 
 withn the jurisdiction of the council, which has theretofore 
 been a toll road, and has been abandoned aj* such, and may 
 define l)y by-law what real i)ro|)orty will be immediately 
 benefited by the work, and is to be charged with the cost 
 thereof, and may also declare wliat ])ro|jortion of the cost is to 
 be borne by the real pro])erty within tiie limits defined by the 
 by-law, and what ])roj»ortion shall be borne by the general 
 funds of the township; and may also by by-law make provi- 
 sion for assessing and levying upon the |)roperty so defined, 
 the cost of such nuiintenance and repairs not provided by 
 the townsiiip. ')') V. c. -J"^, s. (VMUi (\); (10 V. c. 1'), Sched. 
 (110). 
 
 {2} Sections (»()() and (J80 of this Act shall not ajjply to 
 work done under the provisions of this secticn. .")(; \ . c. ."Jo, 
 s. 2\). 
 
 Improvement of Roads. 
 
 6S1> (1) In case all the owners of the property or lots 
 al)utting according to tiie original survey by the Crown, on 
 any road, street or i>ublic way in any i)art of any township, 
 petition the council of the townshi[> to macadanuze, giavi, 
 ])lank or otherwise improve (by approved material), and. to 
 drain the road, street or public way (describing it), or to 
 build a bridge in connection therewith, the council may 
 ]trocure an engineer or Ontario land surveyor to nutke an 
 examination of the road, street or ])ul)lic way so proposed 
 to be im])roved, and may procure plans, estinuites of and a 
 report upon the said work to be m 'de by such engineer or 
 surveyor shewing the real property, municipalities and cor- 
 ))orations to be benefited by such work, or the owners or oc- 
 cupants of real ])roperty who may or can use the sanitj, and 
 stating as nearly as nuiy be, in the opinion of such engin-er 
 or surveyor, the ]>roportion of benefit to l)e derived there- 
 from by every such lot or jmrtion of a lot, railway or street 
 ■railway, or niunici])al or other corporation; and the council, 
 if of opiniou that the jmiposed work, or a ])ortion thereof, 
 would l)e desirable, may pass by-laws, 
 
 {a) For providing for the jiroposed work or a portion 
 thereof heing done. 
 
 (ft) For borrowing, on the credit of the municipality, 
 the funds ne^^essary for the work, although the 
 same extends beyond the limits of the munici- 
 l)ality (subject in that case to be reimbursed 
 as hereinafter mentioned), and for issuing the 
 ' • debentures of the nnuiicipality to the requisite 
 
DEBENTURES FOR ROAD DEB IS. 
 
 187 
 
 amount, iiichuling the cost of reference, if any, 
 in sums of not less than $1UU each, and pay.iijlti 
 within twenty years or less from date, with in- 
 terest at the rate of not less than four per cent, 
 per annum. 
 
 {2} The provisions of the Municii>al Drainage Act not 
 inconsistent with this section, shall, mutatis mutandis, he 
 applicahlo as far as possihle, to the making and improvement 
 of tlie said road, street or public way, and the drainage and 
 other works connected therewith, as if the said Act relatid 
 to roads and the iin])rovement tliereof (so as to make the 
 said clauses efficient for the construction of roads in sub- 
 stantially the same way as drains are constructed). 55 \'. 
 c. 42, ss. (Jllrt, G116. 
 
 Excmplion of Properly so specially Assessed. 
 
 01>0. Any real property s^jecially assessed by any 
 township council for any local improvement or work under 
 the last preceding section of this Act, may be cxem])ted l)y 
 the council in whole or in part, from any general rate or 
 assessment for the like purpose. 55 V. c. 42, s. (Jllc. 
 
 DIVISION' I\'. — Ct)U.\TIES. 
 
 Local Improvement By-laws for makiny, Repairing or Improv- 
 ing a Road Bridge, etc. 
 
 dH — (1) The council of every county may pass by- 
 laws for levying by assessment on all rateable i»roperty within 
 any particular part of one or parts of two townships to bi; 
 describeil by metes and bounds in the by-law, in addition to 
 all other rates, a sum sufficient to defray the expenses of 
 making, repairing, or improving any road, bridge or other 
 public work, lying within one townsliip or between parts of 
 such two townships, and by which the inhabitants of such 
 ])arts will be more esjiecially benefited. 
 
 But not a Road or Bridge in a Town or Village. 
 
 (8) This section shall not a])ply to any road, bridge or 
 other i)ul)lic work within the limits of any town or village. 
 55 V. c. 42, 8. 631. 
 
 Conditions under which By-laws may he Passed. 
 
 BOS. No by-law under the last preceding section shall 
 be passed, e::cept — 
 
188 
 
 THE ASSESSMENT LAW. 
 
 
 
 ll!' 
 
 Ittl! 
 
 (1) Upon a petition signed by at least two thirds of 
 Iho electors who are rated upon tiie last revised assessnient 
 roll of the nuiniciijality for at least one-half of tiie value of 
 the property within those parts of tiie townshij) which are 
 to be affected by the by-law; nor 
 
 (2) I'nless a printed notice of the petition with tlie 
 names of the signers thereto, descril)ing the limits within 
 which the by-law : . to have force, has been given for at least 
 <me month by putting up tiie same in four different ])laces 
 Mithin such ])arts of the townshi]), and at tlie places for hold- 
 ing the sittings of the council of each township, whether it 
 be within such parts or not. and also l)y inserting the same 
 weekly for at least three consecutive weeks in some news- 
 ])a])er (if any there be) published in the county town, or if 
 there is no such newspaper then in the two newspapers i)uh- 
 lished nearest the proposed work. *)'» V. c. A'i, s. ();}5J; (50 V. 
 c. 15, sched. C (111). 
 
 Roads or Bruhjes Assumed or Acquired. 
 
 003. A county council may, by l)y-law assume or ac- 
 <|uire any road, bridge or other ])ublic work, lying witliin or 
 adjacent to one or more townsliips, towns or vilhiges, and 
 may, bj by-law, raise by way of loan a sum of money for 
 the im])rovement of such road, bridge or pul)lie work, to l)e 
 rejiaid by a s])ecial assessment of all the rateable ]n'o])erty 
 within the municipality immediately benefited l)y such road, 
 bridge or public work. 55 V. c. 42, s. 033 (1). 
 
 (2) The by-law shall state the amount to be rai-«ed for 
 the work, and shall define the municiiialities foruiing the 
 ])ortion of the county municipality which will be affected by 
 the by-law, and the ])ortion of the work to bo ])erformed in 
 each municipality, and shall i)rovide for the raising of the 
 said amount by the issue of debentures of the county, pay- 
 able in twenty years, or by equal annual instalments of prin- 
 cipal, with interest, and shall provi^-^ for assessing and levy- 
 ing upon all the rateable property lyrn<j within the section 
 defined by such by-law, an annual special rate sufficient for 
 the pavment of the nrincijial and interest of the deben- 
 tures. 55 V. c. 633 (2). 
 
 (3) The by-law shall, if approved by a majority of the 
 renresentatives in the county council of the municipalities 
 which are defined in the said by-law, be submitted to the 
 yote of the qualified ratepayers, who are entitled to vote on 
 money by-laws, in the portion of said county to be affected by 
 said by-law. 55 V. c. 42. s. fi33 (3). 
 
 Ill 
 
MONEY BY-LAW. 
 
 18t> 
 
 (4) In case there should l)e a majority of votes cast 
 against tlie by-law in any one or more of the nuinieipalities 
 mentioned therein, although the by-law be eariied, then the 
 by-law shall only apply to those municipalities in which it 
 has received a majority of the votes cast, and shall not in 
 any way all'cct the other municipalities mentioned; and tlie 
 amount of money mentioned in the l)y-law to i)e raised by 
 way of lo.in, shall i)e reduced by the proportionate amoi;nt 
 which tlie said municipality or municipalities, giving a ma- 
 jority of votes against the i)y-law, would have l>cen rccpiired 
 ifo i)ay under the by-law. 55 V. c. 42, s. (>3;{ (4). 
 
 (5) In case there shoidd l)e a majority of votes cast 
 against the l)y-law in any one or more municipalities nu'ii- 
 tioned therein, although the by-law be canned, then upon 
 the apjiroval of the majority of the representatives in the 
 county council of the munici|»alities which have givin a 
 majority of votes in favor of the by-law, the same may be 
 read a third lime and passed by the county council, or 
 dropped altogether, I)ut in case the by-law is iiniiUy i)ass.!d, 
 only the re|)rcsentativcs in the county council of those muni- 
 ci|)alities giving a majority in favor of the by-law, and to 
 be affected by the same, sliall have any voii-e in refcrenc to 
 the expenditure of the monev to be raisel thereby. 55 V. 
 c. 48, s. fi33 (5). 
 
 (()) Tn all other respects the voting on the l)y-laws, and 
 the passing and subsecpient i)roceedings thereon, shall le 
 in accordance with the provisions of this Act. 55 V. c. A2, 
 P. fi33 (fi). 
 
 (T) Cities and separated towns may. with the ai>provid 
 of the ratepayers cpialified to vote on money by-laws, ])iiss 
 similar by-laws to assist in th<' ])urchase of any toll road% in 
 which the cities or separated towns may be interested, or 
 may pass by-laws abolishing the market fees charged by 
 them, on condition that certain toll roads therein named are 
 made free. 55 V. c. 42, s. 633 (7). 
 
 0114, The council of every county, township, city, town, 
 and village may jiass by-laws: — 
 
 (1) For subscribing for any number of shares in the 
 capital stock of, or for lending to, or guaranteeing the jmj'- 
 ment of any sum of money borrowed by an incorporated 
 railway company, to which section 18 of the Statute 14 and 
 15 Victoria, chapter 51, or sections 75 to 78 inclusive of 
 chapter fifi of the Consolidated Statutes of Canada, or the 
 equivalent sections of the Railway Act of Ontario, have been, 
 or may be made applicable by any special Act: or to which- 
 
I 
 
 11 
 
 ill 
 
 190 
 
 THE ASSESSMF.NT LAW. 
 
 tilt' CHjuivalt'iit spctions of tlic Hailwny Act of Cnnnda do now 
 or nuiy hereafti-r apply, o.') V. c. -i'i, s. (i;U (1). 
 
 (2) For indorsiing or fiiiarantceing the jmyiiu'iit of any 
 di'liciiture 10| l)o issued by the eonipaiiy for tlio money hy 
 them l)0iT0\ved. i)i) V. c. 42, s. (i;U (2), ])art. 
 
 3. For assessing and levying from time to time upon 
 the whole rateable property of the municipality, a sufficient 
 sum to discharge the debt or engagement as in the twoi ])re- 
 ceding sub-sections mentioned. ."),") V. c. 4'<i. s. (i:U (2), part. 
 
 OOG. — (1) In addition to the powers conferred ])y sec- 
 tion G94, a portion of a township municipality which may 
 be interested in securing the construction of a railway, cr 
 through or near which any such railway may pass or l)e situ- 
 ated, may aid the said railway l»y granting money or del)en- 
 tures by way of bonus or gift, or by way of loan to such rail- 
 way under and subject to the provisions hereinafter con- 
 tained; 
 
 Provided alv .s that .such aid shall not be given except 
 after the passing of a by-law for the pur|)ose, and the adop- 
 tion of the 1)y-l!iw b / the (jUiililied ratepayers of the .'aid ])or- 
 tioin of the municipality in the manner ])rovided in respect 
 to granting aid by wav of bonuses to railways. 55 V. c. 42, 
 s. G35a (1). See sec. 306. 
 
 ft1M>. — (1) The nuijority in nund)cr of the ])ers()ns 
 fihown by the last revised assessment roll to be the owners 
 of the real projjcrty com])rise(l in any portion of a townshi[), 
 city, town cr village to be defined in the ])etition herein- 
 after referred to, and who, according to such assessment roll, 
 represent at least two-thirds of the value of such property, 
 may ])etition the council to aid any street railway company 
 by granting money or debentures i)y way ci bonus or gift, 
 or by way of loan to such company, to assist in the construc- 
 tion of the railway to, tlirougli, or i)artly through, or near 
 to such ])ortion, and may in siu'h jietition define the nuinnor 
 and amount of the aid desired. 55 Y. c. 42. s. r>3fia (1); 
 ofi v. c. 35, s. 30. 
 
 SCHEDTTLE " D." 
 
 (Section ISfi.) 
 
 Gertificatr as to Arskbsmekt Poll. 
 
 of 
 
 18 
 
 Election to the Municipal Council of the 
 
 I, A. B., Clerk of the Mnnicipality of in the Connty 
 
 , do hereby certify that the asseRsment roll for this Town- 
 
 of 
 
 ship (or as the case may be) of 
 
 , upon which the voters' list 
 
SCHEDULES. 
 
 191 
 
 to be used at this election is based, was returned to me 
 for said Township (or as tlie caHe may be) on the 
 of . If^ . and tliat tlie same was finally revised 
 
 ou the day of IS . 
 
 Dated this day of 18 . 
 
 by the 
 and corrected 
 
 \8l<edf.or 
 
 day 
 
 55 V. c. 42, Sched. D. 
 
 A. B., 
 
 Clerk. 
 
 SCHEDULE "N." 
 
 (Section 670.) 
 
 Short Foiim of Local Imi-uovement Bv-law. 
 
 A By-law to jirovide for borrowing money by the issne of debentures, 
 secured by local special rates, on the property fronting or abutting on 
 (King Street, between Yonge Street and Church Street, in Ward 
 number 2), for the paving of said portion of said street. 
 
 (Passed 18 ,) 
 
 Whereas, upon the recommendation of the city engine'jr and in the 
 opinion of the council of tlie corporation of 
 
 it became desirable and necessary to pave with asphalt paving and stone 
 curbing, (or as the case may be), part of King Street, between Yonge 
 Street and Church Street, in Ward number two of this as a 
 
 local improvement, and the said Council thereupon gave due notice of 
 their intention to pass a bylaw for tliat purpose, and to assess and levy 
 the cost of such improvement and work upon the real property fronting 
 or abutting upon King Street, within the limits hereiiuifter described 
 pursuant to the provisions of the statutes in that behalf; 
 
 And whereas although duly notified as aforesaid, the majority of 
 the owners of such real property, representing at least half of the value 
 thereof, have not petitioned the said council against the said work and 
 assessment ; [or in lieu of the above two recitals if the work is petitioned 
 for use the following : 
 
 Whereas and others have petitioned to have King 
 
 Street, between Yonge Street and Church Street paved with asphalt 
 paving and stone curbing.] 
 
 And whereas ii has been ascertainr 1 and determined tliat the real 
 property fronting or abutting upon the lines described as follows, that is 
 to say : 
 
 1. Commencing at a point on the north side of King Street at its 
 intersection with the east side of Yonge Street, thence easterly along the 
 north side of King Street feet, more or less, to the west side of 
 Church Street, being the frontage on the north side of King Street, from 
 Yonge Street to Church Street, producing, after deducting the width of 
 
 feet for street intersections and exempt properties, as shown by 
 the statement of the frontage liable for assessment as finally settled 
 
 feet, more or less, of frontage assessable on the north side of the 
 street. 
 
 2. Commencing at a point on the south side of King Street, at its 
 intersection with tlie east side of Y^onge Street ; thence easterly -along the 
 south side of King Street feet more or less, to the east 
 side of Church Street, being the frontage on the south side of King 
 Street, from Yonge Street to Church Street, producing after deducting 
 the width of feet for street intersections and exempt prop- 
 erties as shown by the report of the City Engineer, feet, 
 more or less, of frontage assessable on tne south side of the street ; or. a 
 total of feet, more or less, of assessable property on both 
 sides of King Street, aforesaid, is immediately, directly, equally and 
 especially benefited by the said improvement ; 
 
I ' HI 
 
 1 
 
 
 
 192 
 
 THE AaSESSMENT LAW. 
 
 And whereas the total aagpsaed value of the said pronerty is 9 
 
 An 1 whereas the Haid pavement han been laid, a' 1 the total cost 
 thereof is the sum of 9 , of which amount .a (city) disburses 
 
 tlir sum of $ , bein({ the cost of laying down the said pavement 
 
 oppoHJte the said street intersections and exempt properties [add and 
 Hanka^es if Hankages are allowed by a by-law of the municipality] ; and 
 the remiiininK 9 is to be defrayed by the ratepayers, and ia 
 
 the amount of the debt to be created by this by-law ; 
 
 And whereas it will require the sum of 9 to be raised 
 
 annually tc>r a period of years, the currency of the debentures 
 
 to bo issued under and by virtue of this by-law, to pay the interest of the 
 said debt, and the sum of 9 to be raised annually during; the 
 
 said period for the payment of the debt to be created by this bylaw, 
 such last mentioned sum beinx sutticient, with the estimated interest on 
 the investment thereof, to dischart^e the said debt when the same 
 becomes payable, making; in all the sum of 9 to be raised 
 
 annually as aforesaid ; 
 
 And whereas there are feet of frontage of the said assessable 
 
 real property on both sides of (Kinf{ Htreet), within the limits aforesaid 
 according; to the said description, immediately, directly, equally and 
 specially benetited by the said improvement and work, upon which it 
 will be re({uired to chars;e an annual special rate |>er foot, sufficient to 
 pay the interest and create an annual sinking fund for paying the said 
 prinuipil debt of 9 within years, which said debt 
 
 is created on the security of the special rate settled by this by-law, and 
 on that security only ; [or if the debentures are to be guaranteed by the 
 municipality at large substitute for all the words after the w^rd 
 " by-law," the following: " and further guaranteed by the said munici- 
 pality at large."! 
 
 And whereas it is expedient to raise the said sum of $ by 
 
 debentures of the corporation of to defray that part of the 
 
 expense of said work payable by locil special rates. 
 
 Therefore the municipal council of the corporation of 
 enacts as follows ; — 
 
 60 V. c. 47. Sched. A. 
 
 THE MUNICIPAL AMENDMENT ACT, 
 
 ONTARIO STATUTES, 62 VICTORIA, 1899, 
 CHAPTER 26. PAGE 96. 
 
 [Assented to 1st April, 1899. 
 
 HER MAJESTY, by and with the advice an<l consent of 
 the Legislative Assembly of tlie Province of Ontario, 
 enacts as follows: — 
 
 8 — (1) Sub-section 1 of section 86 of the said Act is 
 amended by inserting in the paragraph commencing 
 " Thirdly " after the word " roll " in the sixth line of the 
 
MANUFACTUUINO EXEMPTIONS. 
 
 193 
 
 taid paiugruph tlie words " or lor twelvo mouths prior to tho 
 lust day lor iiiakmg complaint to the County Judge under 
 The \ oters' Lists Act." 
 
 (5i) The said sub-section is i'urtlier amended l)y striking 
 out in the paragrapli commencing "I'ourthiy" the words 
 " the return by the assessors ol the asse-isment roll upon 
 which tlie voters' list used at the election is based,*" aud in- 
 serting in lieu thereof the words, *' the date ol the tinal re- 
 vision and correction ol the assessment roll, or lor twelve 
 mouths prior to the last day lor making com}>laint to the 
 Counts .' "It'e under The X'oters' Lists Act. 
 
 JiiS. Section 11 ol the said Act is repealed, and the fol- 
 lowing substituted therelor: — 
 
 (a) Every municipal council may by by-law exempt any 
 nianulacturing establishment or any building lor the storage 
 of ice lor commercial pur|)oses, or any waterworks or water 
 comi>any in whole or in part Irom taxation, except as to school 
 taxes, for any period not longer than ten years, and to renew 
 tills exemption for a further i)erlod not exceeding ten years. 
 
 (/>) No such by-law shall be passed until the assent of 
 the electors has been obtained in conformity with the pro- 
 visions of this Act in respect of by-laws for creating debts. 
 
 (<•) 1\) render valid a by-law of a mnnicipalily for grant- 
 ing exemption from taxation, under this section the assent 
 shall be necessary of two-thirds of all the electors on the 
 voters' list, as well as of a majority of the electors vot'ug on 
 the by-law. 
 
 41. The following clause is hereby added to section 
 (;()f) of the said Act:— 
 
 And any ratej)ayer whose property adjoins, and who has 
 been assessed for the said works or imi)rovements, may, on 
 giving one month's notice to the said municipality that the 
 said works or improvements are not in such good aud surtl- 
 rient state of repair, ap])ly by a summary proceeding to a 
 Judge of the High (-ourt of Justice, or to a County Judge 
 having jurisdicti(m in such municipality, for an order re- 
 specting the keeping of the said works or iniprovenieuts in 
 such a state of repair ax may bo reasonable and proper, and 
 as is hereinbefore required. 
 
 42— (1) Sub-section 1 of section OfiH of the said Act 
 is amended by adding at the end thereof the following words: 
 
 A A IH 
 
IF I' 
 
 'm 
 
 194 
 
 THE ASSESSMKNT LAW. 
 
 I .1 
 
 i 
 
 "and alter s^uch iiiinl (li'li-nniiiatioii no name shall he ro- 
 niovod from siuli petition without the consent of the tliulge 
 of the County Court." 
 
 {2) Sub-seotion o of section ()(»}> of the said Act is 
 amended by addinty at tiie end thereof the following words: 
 " and after such ilnal determination no name shall be re- 
 moved from the petition unless by the consent of tiie Judge 
 of the County Court." 
 
 43. Section (!78 of the said Act is amended by insert- 
 ing therein the following as sub-section 'ia thereof: — 
 
 {2a) The council of the corporation may provide from 
 the general funds of the municipality or raise by way of loan 
 upon debentures of the munici|)ality, such larger or smaller 
 projMirtion than 40 per cent, as tiiey may deem exj)edienr 
 of the cost of construction of granolithic, stone, asphalt, 
 cement or brick sidewalks upon any streets of the city or 
 town on an allirnuitive vote of three-fourths of the members 
 of the council, and the })rovisions in this section contained 
 shall ai)i)ly to the proportions or percentages of the contri- 
 butions to be paid by the city corporation, and the owners 
 of the property benefited respectively, sucii percentages being 
 substituted for the terms forty per cent, and sixty per cent, 
 respectively, in any l)y-laws to be passed or debentures to be 
 issued or proceedings taken relating to sucii sidewalks, or 
 to the [layment therefor. 
 
 SCHEDULE D. 
 
 
 (Section 2.) 
 Ckrtificate as to Assessment Roll and Voters' List. 
 
 Eloction to the Municipnl Council of the 
 of 
 
 T. A B.. olork of the mnnicipility of \n the 
 
 county of do hereby certify that the nssess- 
 
 ment roll for this municipnlity of upon .which the 
 
 voters' list to lie tiseil lit this election is bnsed, was finally revised 
 and corrected on the day of l!) 
 
 and that the last day for makiuf; complaint to fhc» county judpe with 
 respect to the said list was the (!:iy of 10 
 
 Dat<-d this day of ID 
 
 A. B. 
 
 [Senl.1 
 
 Clerk. 
 
AN ACT RESPECTING THE PROVISIONAL 
 COUNTY OF HALIBURTON, 
 
 REVISED STATUTES OF ONTARIO, 1897. 
 VOLUME I, CHAPTER 4, PAGE 40. 
 
 1. The townships of I^ .tiTwortli, Aiisoii, Jliiulon, 
 Siiowdon, (iliiiuortinn, Monmouth, Ciudill'. Mindon, Dysart, 
 DudU'v, Jlaicourt, StanliojK', (iiiillonl. Ilail)uin, liriiton, 
 SherhoiMR'. Ilavi'hu-k, Kviv, Clyde. McClintock. Livinfistonc, 
 J.awronci' and Nijihtinjrak". shall (MMitiniu' to form and ho a 
 provisional county hy the naino of the J'rovisional County 
 of llalihurtou. and tho inhahitants thoroof shall oontinuo to 
 ho a Provisional County C(M'])oration, to ho stylod " Tho Cor- 
 poration of tho I'rovisional Countv of llalihurtou." H. S. O. 
 1887, 0. (i. s. 1. 
 
 2. 'IMio townships of (Jlaniorfrau, Cardiir. and ^fon- 
 niouth shall continuo to form a soparato munioipality undor 
 tho namo of *' Tho I'nitod Townships of (ilamorjian. Car- 
 ditr. and Monmouth." until separated ao('ordin<i[ to, law. H. 
 S. (). 1887, 0. T). s. 2. 
 
 tl. Kx(0|)t whore herein otherwise provided, the said 
 l»rovisional county, and the corporation and council thereof, 
 shall have and possess respectively all the rijjhts, powers, lia- 
 hilitios and incidents of a county, corporation and county 
 council; and the Municipal T-aw and Statutes of Ontario, 
 applicahle to counties, county corporations and county coun- 
 cils, and the memhers of sjich councils, shall apply to tiie 
 S'lid |»rovisional countv, except where inconsistent with this 
 Act. R. S. O. 1887, c. G, s. 3. 
 
 Appeals in Assessment Cases. 
 
 22 An appeal shall lie from the decision of the Court 
 of Revision of. any municipality within the provisional 
 countv to the Judge of the County Court of the County of 
 A'ictoi-ia. R. S. 0. 1887, c. G, 8. 19. 
 

 AN ACT RESPECTING VOTERS' LIST, 
 
 REVISED STATUTES OF ONTARIO, 1897. 
 VOLUME I, CHAPTER 7, PAGE 66. 
 
 1 — (1) Tliis Act may Uv tiled as " The Ontario Voters' 
 Lists Aft," and the exprest^ion tiie " Voters' Lists Act," 
 wherever the same oceiirs in either the Manhood SulFrage 
 Registration Act, the Ontario Eh'cti(in Act, the Assessmi-nt 
 Act, or the Mniiici|ml Act shall mean this Act. 5'^ V. c. ."L 
 s. 1 (1). 
 
 2. — (7) " Koll" and "Assessment roll" shall respec- 
 tively mean an assessment roll within the meaning of t he- 
 Assessment Act. 'y'i \. c. ;{. s. 2. 
 
 AlplHihcfiral Ijisis of Viilrrs and CopiPK. 
 
 O — (1) The clerk of each mnnicipality shall, immedi- 
 ately after the final revision and correction of the assess- 
 ment roll in every year, make a correct alphal)etical list in 
 three parts (Form L) of all ])ersons being of the full age of 
 twenty-one years, and subjects of Her ALajesty by birth or 
 naturalization, and appearing by the assessment roll to be 
 entitled to be voters in the nnmicipality, prefixing to tlu' 
 name of each person his number upon the roll. 
 
 (11) Where a ward of any municipality is divided inio 
 })olling subdivisions, and it ai)pears by the assessment roll 
 that a person is assessed in each of two or more polling sul)- 
 divisions in the ward for i)ro|)erty sufficient to entitle him to 
 be a voter at a munici|)al election, the clerk shall enter bis 
 name in the list of voters in one sub-division only, and shall 
 as hereinbefore re(piired, insert opposite his name the addi- 
 tional words, "and other premises." and where within llic 
 knowledge of the clerk a |)ej"«on reside* in one of the polling 
 sul)-divisions. his name shall ])e entere<l as aforesaic' in flic 
 list of voters for that polling sub-division. 
 
 (1?) Where it appears by the assessment roll that a |)er- 
 8on is assessed for ])roperty withiri the municipality sulVuicnt 
 to erfitle him to be a voter at a municipal election, but that 
 
WHEN ASSESSMENT ROLL FINAL. 
 
 197 
 
 siuch property lies partly within the limits of one sub-divi- 
 sion and i)artly within another or others, the clerk shall enter 
 his name on the list of voters in only one of the sub-divisions 
 in which the property is situate, with the following words 
 added : "Partly qualified in sub-division No. ." 
 
 (13) If the qualification to be a voter at a municipal 
 t'lection is in respect of taxable income, the clerk shall, in 
 the ])roper column of the voters' list, state that fact, and the 
 jilace at which the voter resides in the municipality. 52 V. 
 c, 3, s. 3 (10-12). 
 
 (14) Where the word Freeholder, or the letter F, or 
 tlio word Tenant, or the letter T, appears in the assessment 
 roll, opposite the name of a person entitled to be entered in 
 tlie voters' list, such word or letter shall be jdaced by the 
 <-lerk of the municipality iri the voters' list opposite the name 
 of such person. 60 V. c. 15, Sched. A (3G). 
 
 (15) Where upon the assessment roll, opposite the name 
 of any ])crson entered in such roll, there are inserted the let- 
 ters " M. F." to indicate that such person is qualified to 
 be a voter under the Ontario Flection Act, or the letters " F. 
 S." to indicate that such jjcrson is a farmer's son, within the 
 meaning of the Municipal Act the like letters inserted op- 
 ])Ositc the name of such person in the proper column of tlie 
 voters' list, will be taken to indicate that he is entitled to be 
 a voter and to be entered in the said list, under the Ontario 
 Flections Act, or the Municipal Act, as the case may be. 
 
 (1(5) An assessment roll shall be understood to be finally 
 revised and corrected when it has l)een so revised and cor- 
 rected by the Court of Revision for the munici])ality, or by 
 the Judge of the County Court in case of an ajipeal as pro- 
 vided in the Assessment Act, or when the time during which 
 the appeal may be made has elapsed, and not bet'(u-e. 52 V. 
 c. 3, s. 3 (14, 15). 
 
 T. — The clerk of every township municipality, in making 
 out the list shall, besides complying with section 23 of the 
 Jurors' Act, insert in the list (Form I.) a schedule contain- 
 ing the name, numbered consecutively, of every post oftice 
 which by the assessment roll appears to be, or within the 
 knowledge or belief of the clerk is, the ))roper post office 
 address of any person entered in the list, and in making out 
 the list shall according to the form and in the proper column 
 therefor, insert opposite the name of every person <?ntered 
 in the list, the consecutive number which according to the 
 fichedule is that of the proper post office address of the i)er- 
 fon. so far as the address appears by the assessment roll, or 
 
Tl 
 
 198 
 
 THE ASSESSMENT LAW. 
 
 is within the knowledge or belief of the clerk; but uo appeal 
 or complaint on the ground of any error, mistake or omission 
 in or from the list in respect of any matter or thing by tills 
 section directed to he inserted therein, sliall be iiuide or al- 
 lowed by or under this Act. 52 V. c. 3, s. -i. 
 
 W. — Immediately after the clerk has made the alphal)eti- 
 cal list, and within forty days in cities, and in other muni- 
 ci|)alities, within thirty days, after the final revision and cor- 
 rection of the assessment roll, the clerk shall cause at least, 
 two hundred copies of the list to be printed (in pamphlet 
 form where practical)le), and forthwith shall cause one of the 
 ])rinted copies to be posted up, and to be kept {)osted up m 
 some conspicuous ])lace in his own otHce, and deliver or 
 transmit l)y post, by registered letter, or l)y parcel post, 
 registered, three copies to each Judge of the County Court 
 of the county to which, for judicial purposes, the munici- 
 pality belongs; and two copies to each of the following jjcr- 
 sons, that is to say: — 
 
 («) Every mend)er of the ^lunlcipal Couiioil uf the 
 Municipality except the Keeve; 
 
 (h) The Treasurer thereof; 
 
 (r) Tlie Sheriff of the County; 
 
 (d) The Clerk of the Peace; 
 
 (e) Every Postmaster in the Municipality; 
 
 (/) Every Head blaster or Mistress of a Public or Sepa- 
 rate School in the Municipality. 52 V. c. 3, s. 5. 
 
 (//) Tlie Clerk of tju' County in which tlie Municipality 
 is situate. (JO V. c. 14, s. 37. 
 
 Revmon of TAsts. 
 
 13. — (1) The list shall be subject to revision by iho 
 County Judge, at the instance of any voter or jterson entitled 
 to be a voter in the municipality for which the list is nuide, or 
 in the electoral district in which the municl})allty is situate, 
 on the grounds of the names of voters being omitted from 
 the list, or being wrongly stated therein, or of names of per- 
 sons being inserted in the list who are not entitled to be 
 voters. 
 
 {'I) ['pon sucli revision the assessment shall not 1)e con- 
 clusive evidence in regard to any ])articular, whother the 
 matter on which the right to be a voter dejiends had or had 
 not been brought before the Court of Revision, or had or 
 had not been determined by that Court. 
 
APPLICAJION TO JUDGE. 
 
 199 
 
 (3) Upon sucli revision no person shall be disenlitled to 
 have his name entered in the list, either by reason of his 
 having omitted to make, sign or deliver any statement or 
 affidavit repiired by the provisions qf the Assessment Act, 
 to be so made, signed or delivered by him, or by reason of 
 his name not having beci entered on the assessment roil. 
 
 (4) The decision of the .fudge under this Act, in regard 
 to the right of any jjcrson to vote, or as to the rij ht to insert 
 in or strike from tlie list the name of any person as a 'oter, 
 shall be final so far as regards such person, o'i V. c. 3, s. 
 10(1). 
 
 14— (2) If before the final revision and correction of 
 the assessment roll, a person named in the list c.f vot-.'rs as 
 entitled to be a voter at a municipal election, has died or has 
 ])arted with tiie proj)erty in respect to wliidi liis name was 
 entered in tlie voters" list, the person, who, at tiie time of 
 the final revision and correction, was in possession ci the 
 property shall, if otherwise (inalified to be a voter nt a muni- 
 cipal election, be entitled to ajjply to tlic .hidge (Form •)) 
 to be entered on the list in respect of the said property in- 
 stead of the person first named in this section, 
 
 (3) Tlie proceedings to bo taken in such case shall be 
 the same as in cases of appeals under this Act. 
 
 (4) Any person who is rated, or entered, or entitled or 
 liable to be rated, or entered in tlie assessment roll, either as 
 a farmer's son, or for real i)ropcrty or income of the amount 
 retjuisite to entitle him to vote at nuinicijtal elections, 
 and who will be of the age of twenty-one years within sixty 
 days from the final revision and correction of the assessment 
 roll, shall have tiie right to apply to the Judge to have his 
 name entered in the voters' list, or upon the assessment roll 
 and the voters' list, as entitled to vote at municipal elections. 
 ."2 V. c. ;{, s. 10 (2A). 
 
 (5) Ai-y j)er.:on entitled to be assessed or entered or 
 named in the assessment roll of a municipality, shall, in all 
 resjiects and for all purpose-, have the right to com|)lain 
 and apply to the -Indge on the revision of the voters' lists, 
 in order to have his name entered and inserted in the voters' 
 lists, as entitled to be a voter, but except as provided in sub- 
 section 4, the name of no person who is then disqualified 
 ov otherwise incom])etent to vote shall he entered in the 
 voters' list to which such inconipetency or disqualification 
 applies. 52 V. c. 3, s. 10 (5). fiO V. c. 15, Sched. A (37). 
 
r»" 
 
 200 
 
 THK ASSESSMENT LAW. 
 
 (()) Any person enlillcd to he asse.-sed or to liave ]\'\a 
 name entered in the assessment roll of the nninieipality, shall 
 be so assessed and siiall have his name so entered without 
 any request in that behalf ; and a person entitled to be 
 entered in the assessment roll, or in the voters' list based 
 thereon, or to vote or to be a voter in the electoral district 
 in which the municipality is situate, shall, in order to have 
 the name of any other person entered and inserted in the 
 assessment roll, or list of voters, as the case may be, have 
 for all |)urposes the same right to apply, comjdain or api)eal 
 to a ('our* or .Tudge in that behalf, as such other person 
 would or can have personally. 
 
 (?) Any person who, since the day u})on whicii, by sta- 
 tute or by by-law, the assessment roll is returnable to the 
 clerk of the municipality, and before the time for appealing 
 against the voters' list, or of giving notice of apjdication to the 
 Judge to have the names of jiersons entered in the voters* 
 list under this Act shall have expired, lias become possessed 
 of the <}ualifications entitling him to vote, shall ])e entitled 
 to give, or any person whose name is on the list, or who 
 has the qualification entitling him to have his name entered 
 thereu])on, may give the requisite notice or make a])plication 
 to the Judge to have the name of such first-mentioned i)orson 
 entered in the voters' list as entited to l)e a voter. .52 V. c. 3, 
 s. 10 (fi. :). 
 
 Ijiabilifn for Ta.reit of Peivons Whose Xames are Added. 
 
 40. — If a ])erson not assessed, or not sufficiently assessed, 
 is found entitled to be a voter at municipal elections, the 
 municipality shall be entitled to recover taxes from him, 
 and to enforce ))ayinent thereof by the same means and in 
 the same manner as if he had been assessed on the roll for 
 the amount found by the Judge; and the Judge shall make 
 an order (Form 20), setting forth the names of the ])ersons 
 so liable, and the sum for which each person should have 
 been assessed, and the land or other pro])erty in res])ect of 
 which the liability exists, and the order shall be transmitted 
 to the clerk of the municipality, and shall have the same 
 eiTect as if the said particulars has been inserted in the roll. 
 52 V. c. 3, s. 32. 
 
 Form -'0. 
 
 {8ecti<m iO). 
 
 Order for nsscssmpiit of persons oniittod from the roll, etc. 
 
 Tn the matter of assessment for the year IS , in the muui- 
 oipnlit.v of 
 
FALSE VOTES. 
 
 201 
 
 The la'i'soiis iiioiitioiu'd in tbe tirst (■dIiiiiius :)f tin- s ht'iliilcs 
 fullowiug not l)«'inK ,iissmss»'(1, or not iM'injj snlHtu'iitly iisscssi-d, 
 on tho assessment roll ol tlu' ninuieipulity of , for the yeur 
 
 IJS , tuul having boon found entitled to vote, on proceedings tiikeu 
 before nie , .Intlge «»f the County of , under The 
 
 Ontario Voters' Lists A<t. In pursuance of section 40, of the said 
 Ad, it is adjudg«>d that tho said parties mentioned in the first 
 columns of th»> following schedules respectively should h'lve lieen 
 assessed for the sums nuuitioned in the st'cond cohimns resiK'c- 
 tively opposite their respective names, in respect to the land or 
 other property or (lualitication mentiouod in the th'rd (olumn 
 •of said schedules resi)ectiv»'ly opposite the r*"J!>'"aive names of 
 s:iid parties, and it is ordered that the said parties shall he 
 Assessed accordingly. 
 
 Dated the day of , A.I). 18 . 
 
 Judge. 
 
 Cre'ilidii (if Falsi' \'nli's. 
 
 4H. — (1) To ])ro\ent the t-roation of false votes, where 
 a person ehiims to he as.sessed, or to he entered or named in 
 any assessment roll, or chiims that anotlier person'sliould he 
 assessed, or entered or named in siuh assessment roll as en- 
 titled to he a voter, and the assessor has reason to suspect 
 that the person so elaiininjr, or i'or whom the claim is made, 
 has not a just right to he so assessed, or to he entered or 
 named in the roll as so entitled to he a voter, it shall he the 
 <luty of the assessor to nutke reasonahle inquiries het'ore 
 assessing, entering or naming any such per.^on in the a.<sess- 
 ment roll. 
 
 (2) Any })erson who wilfully and improperly inserts or 
 procures or canses the insertion of the name of a ])erson in 
 the assessment roll, or assesses <r ])rocures or causes the 
 assessment of a person at too high an amount, with intent 
 in either or any such case to give to a person not entitled 
 thereto, either the right or an apjmrent riglit to he a voter; 
 or who wilfully inserts, or procures or causes the insertion 
 of a fictitious name in the assessment roll, or who wilfully 
 and iiupro})erly omits, or procures or causes the omission of 
 the name of a ])erson fro.m the assessment roll, or assesses, 
 or proctires or causes the assessment of a ])erson at too low 
 an amount, with intent in either case to deprive a person of 
 his right to he a voter, shall, upon conviction thereof hefore 
 a Court of competent jurisdiction, he liahle to a fine not ex- 
 ceeding $200, and ta imprisonment until the fine is ]mid, or 
 to imprisonment in the common gaol of the county or city, 
 for a period not exceeding six months, or to hoth fine or 
 im))risonnient, in the discretion of the Court. T)? V. c. 3, 
 8. 40. 
 
202 
 
 THE ASSESSMENT LAW. 
 
 Jnspecliou and Copies of Documents. 
 
 40. Any voter, and any person entitled to he a voter, 
 and any agent of sut-li voter or ])erson, siliall ha.e liberty at 
 all reasonable times and under reasonal)le restrictions, to in- 
 spect and take copies o! or extracts from assessment ndls, 
 notices, complaints, aj)pIications, and other pa[)ers and pro- 
 ceedings necessary or of use for the carrying out of the pro- 
 visions of the .Municipal Act, the Assessment Act, and this 
 Act; and the clerk (i»f the munici|)ality is to all'ord for the 
 said purposes all reasonal)le facilities which may he consistent 
 with the safety of the documents, and the eciiial rights and 
 interests of all persons concerned, and shall in regan' to 
 the matters aforesaid he subject to the directions nnd sum- 
 mary jurisdiction of the County .ludge. 5"^ V. c. ;{, s. 41. 
 
 flO. The ])rocedure hen^inbefore |)rescril)ed shall be 
 adopted with respect to the list for each ward cr sub-division 
 of a ward, hut so that the last of such lists shall have been 
 made up and completed and finally revised on or before the 
 first day of December in the year in which the assessment rolls 
 wore revised as aforesaid, ."r!) \'. c. 2, s. (>. 
 
 5.S — (2) The Judge shall also at such sittings n\)cn 
 eom]ilaint made as aforesaid, insert in the i)roper list the 
 name of any person who has accpiired the necessary property 
 qualification i)y himself or his wife, becoming a freeholder 
 or tenant in any ward or sub-division of a ward since the 
 revision of the list of such ward or su!)-di vision; 
 
 Provided that no person shall be entitled to have his 
 name inserted in the list under this sub-section, unless the 
 ])roperfy in resjK'ct of which he qualifies was accpiired at le«st 
 one month before the last day U|)on which he could make 
 complaint as aforesaid, and provided that wherever a name 
 is inserted in the v(>ters' list nnder this sid)-section, the Judge 
 shall re()uire the clerk to produce the ass;Nsment roll before 
 him, and shall make and initial the alteration- therein cor- 
 responding with the changes made in the voters' list. ")<) V. 
 c. 2, P. R. 
 
 Tj!>its in Fnorfianizcil Tprritori/. 
 
 ©5. — (1) Xot less than thirty days after the posting of 
 such notices, the sheriff, or masristrate, shall jersonally, or 
 by deputies appointed by himself, visit every part of the ter- 
 ritory where there is bv law required to be a polling place, 
 or where a poll was held by order of the Lieutenant-Governor 
 
THOSE ONLY ENTITLED TO VOTE. 203 
 
 in Council at the next i)revi'ni«i election to the Lejiislativo 
 Assembly, and shall l»y all convenient mcms available endea- 
 vor to. ascertain the names of nil the ])ersoiis viio are entitled 
 to have their names inserted in such lists, indudiuff any who 
 may deliver to the sherilT or nuigistrate the atlidi'vit (as 
 nearly as may be) which is provided by section 15 of the 
 Assessment Act. 
 
 MANHOOD SUFFRAGE VOTERS IN CITIES 
 AND COUNTY TOWNS, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 8. PAGE 107. 
 
 Nun-mnniripal VDters Xof to he on (he Revised Lints. 
 
 3 — (1) No assessor or assessment commissioner tor 
 any city or town to which this Act applies, shall enter upon 
 the assessment roll the name of any jjcrson who is not liable 
 to assessment l'(»r taxes, and the letters M. F. shall not l)e 
 placed opposite the name of any person on the roll of any 
 city or town aforesaid unless such per; jn is qualified to vote 
 at municipal elections in such city or town as well as at elec- 
 tions for the Legislative Assend)iy. i'u V. c. 4, s. 2; (50 V. 
 c. 1-4, s. 41. 
 
 (2) Xo person shall be named on a list of voters revised 
 under the Ontario Voters" Lists Act for a city or town to 
 which this Act applies by virtue of a qualification under the 
 Ontario Election Act, unless such i)erson is entitled to vote 
 also at municipal elections, and so much of the said Voters' 
 Lists Act as requires the preparation of a list of persons 
 entitled to vote at elections to the Legislative Assembly 
 only, shall not ajjply to cities or towns to which this Act 
 applies. 57 V. c. 4, s. 3. 
 
?f 
 
 ELECTION OF MEMBERS TO THE LEGIS- 
 LATIVE ASSEMBLY, 
 
 REVISED STATUTES OF ONTAIUO, 1897, 
 VOLUME I, CHAPTER 9. PAGE 132. 
 
 rmlians. 
 
 14. — (1) Wliero tliere is no assessiiR'nt roll, the only 
 *uu'iit'nuu'liiso(l Indians, or porsons witii part Indiiin l)lo()d, 
 who are entitled to vote shall bo the foUowiiii,'; namely, un- 
 enlrancliised Indian.^' or persons witii i)art Indian l;iood wlici 
 <lo not i)articipato in tiie annuities, interest moneys or rents 
 of a tribe, band or body of Indians, and do not reside 
 among Indians, or on an Indian reserve, subject to the same 
 ]>roperty and other ijualifieations, and to the same provisions 
 flnd restrictions, as other enenfranchised Indians in cases in 
 which there is both an assessment roll and voters' list. T)') V. 
 ■c. ;{, s. rd (a). 
 
 ISi. — (1) In any jdace where there is an assessment 
 roll, a jterson alleged by a candidate, or the agent of a can- 
 <lidatc to be an Indian, or ])erson with part Indian blood, 
 *hall if required by the candidate or agent, or by the deputy 
 returning officer, take the following oath or affirmation in 
 addition to any other oath required of a voter under the 
 liw:— 
 
 You swear that you do not reside among Inditins or on 
 «n Indian reserve. 
 
 Or, at his option, the following: — 
 
 Yon swear that yon are not an Indian, nor a person with 
 j)art Indian blood. 
 
 Or, the following: — 
 
 Yon swear that you are an enfranchised Indian, and 
 c-ntitled as such to vote at this election. 
 
NU ASSESSMENT IIOLL. 
 
 205. 
 
 (5J) In any pliitf wliort' there i« no assessment roll, any 
 such person shall, if so retjuired as aforesaid, take the fol- 
 lowing oath in addition to any other oath required of a voter 
 iHnler the law: — 
 
 You swear that you do not participate in the annuities, 
 interest moneys or rents of any trihe, hand or hody of In- 
 dians, and that you do not reside among Indians, or on an 
 Indian reserve. 
 
 Or, at his option, the following: — 
 
 You swear that you are not an Indian, nor a person witlv 
 part Indian hlood. 
 
 Or, the following: — 
 
 You swear that you iirc an eiifranchisi'd Indian, and' 
 entitled as such to vote at this election. 
 
 .jr) V. c. ;{. s. :d {h). 
 
 Cerli/ic'ilrs as to Asscssiiiriil Rull. 
 
 To — (1) 'J'he returning othcer shall, hefore the o|)ening 
 of the poll, ohtain from the clerk of the munici|)ality. the 
 ccrtitlcates hereinafter mentioned, that is to say: — 
 
 (ff) A certificate siiowing the day fixed for the assessor 
 to hegin to make tlie assessment roll on which 
 the voters' list proper to he used for the purposes 
 of tlie election is hascd, and shewing also tlie last 
 day on which a conqjlaint could he nuule to the 
 County Judge under section 17 of the Ontario 
 ^'oters" List.s .\ct, in respect of any error or 
 omission in the said voters' list, and sucli (crti- 
 ficate shall he in the Form 1) in Schedule .\ 
 hereto; 
 
 (b) A certificate shewing the day when the assessment 
 roll, upon which the said voters' list is hased, 
 was returned hy the assessor, and also the day 
 n|)on which the same was finally revised an<l cor- 
 rected, and such certificate shall he in the Form 
 10 in Schedule A to this Act. 
 
 liists of ]'f)fers. 
 
 S8. — (1) In any municipality in the Electoral Districts 
 of Algonui Kast. Algoma West. Fast Victoria. N^orth Hast- 
 ings, North Renfrew, South Renfrew, Muskoka, Xipissing 
 and Parry Sound, where there is an assessment roll, hut for 
 
w 
 
 200 
 
 THE ASSESSMENT LAW. 
 
 which no votors' lists contiiiniii^' tl)L' luniu's of tlic voters in 
 \ln> iiiiiDicipality have hot-n fiU'(| with the ch-rk of the pi'iici', 
 or riTtilicd hy ihi- County .IikIjjic. the rotiirnin^' olhcfr shall 
 upon receipt of the writ, deliver to the clerk of the niunici- 
 jtality a blank poll hook, or if the municipality is divided into 
 pollinj; suh-divisions. a l)lank jtoll hook for each such snli- 
 division, and the said clerk of the municipality shall forth- 
 with from the assessment ntll in his custody, enter in the said 
 ])oll hook or l»ooks in alphabetical order, the nimes of all 
 ]iersons entitled to vote in such n\unicipality or suh-division 
 (as the case may be), and shall within four days return the 
 said poll book or books to the returnin;; ollicer completed, 
 havin>r first certified to the correctness thereof before a jus- 
 tice of the ]>cace. 
 
 Where Valers lo Vole. 
 
 03. Whore a votors list has been ])repared under Part 
 111. of The Ontario 'otors' rii<ts Act for any territory for 
 which there is no asses: 'ent roll, sul)ject to section !(4, every 
 person named therein ni y vote at the pollinj? place assijined 
 to him by such voters' dst and not elsewhere. 55 V. c. 2, 
 h. 8, part. 
 
 THE PUBLIC LANDS ACT, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 
 VOLUME I. CHAPTER 28, PAGE 366. 
 
 20. "Where the |)roper officer or officers havinij by law 
 the power or authority to make or execute deeds on sales of 
 land for taxes, have heretofore made or executed, or shall 
 hereafter make or execnte any deed piiri)ortin<; to grant, 
 sell or convey any land or portion of land, the fee of which 
 is in Her Majesty; or pnrporting to grant, sell or convey 
 the interest therein of a loeatee or purchaser from the Crown, 
 find the deed recites or ]nir|)orts to be based npon a sale for 
 taxes of the land or interest, the Commissioner of Crown 
 Lands may act upon and treat the deed as a valid transfer 
 
CllOWN LANUS AND TAX HALK. 
 
 207 
 
 of all tile right and iiiturost of the loeatee or purchaser from 
 the Crown, and of every |>erson elainiing under him in or 
 to tiueh land or porticn of land to the grantee named in 
 the deed, and may eause a patent for the land to he issued 
 to the grantee on completion of the original con- 
 ditions of the location for sale, uidess the deed is 
 ([uestioned before a Court of competent jurisdiction hy 
 some person interested in the land within two years from 
 the time of sale, and unless notice cf tlie deed l)eing so 
 «luestioned within (he time aforesaid is given to the Com- 
 missioner of Crown Lands. K. S. (). 1887, c. 2A, s. 18. 
 
 91. The preceding section shall not apply to a deed 
 hased or purporting to he based upon a sale for taxes made 
 ]irior to the 1st dav of Januarv in the Year 18(>8. i{. S. (). 
 1887, c. ^4, s. 1!».' 
 
 22. The preceding two sections shall not interfere with 
 the authority of the Commissioner of Crown hands uudi-r 
 this Act to cancel the original sale, grant or location of any 
 such land. \{. S. O. 1887, c. 'iA, s. "^0. 
 
 ANNL'.M. LIST OF l..\N'l) CRANTKI) MV TIIK CROWN. 
 
 8T. Pul)lic lands for which no patents liave issued, but 
 which have been sold, leased, located as free grants, or ap- 
 propriated to any person, or for which licenses of occupation 
 have been granted, shall be liable to assessment in the 
 municipalities in which they respectively lie, from the date 
 of the sale, lease, location. appro])riation or license; and a 
 ])urchai-er at the sal"" of such lands for ta.xes shall have in 
 the lands so sold the same rights only as the person entitled 
 to claim under the Crown at the time of such sale. ^^ S. O. 
 1887, c. 24, .<;. 35. 
 
 38. The Comnnssioner of Crown Lands shall in the 
 month of February in every year transmit to the treasurer 
 of every county a list of all the land within the county 
 patented i">cated as free gi'ants, sold or agreed to be sold by 
 the Crown, or leased, or aj)propriated to any ]ierson, or in 
 respect of which a license of occu])ation issued during the 
 preceding year, and the Commissioner of Crown Tvamls 
 shall in like manner a])prise every treasurer of the cancel- 
 lation of any license of occupation, or of any sale, lease, 
 license, location, or appropriation, from whicii time until 
 again sold, leased, located, appropriated or placed under li- 
 cense, the land alTected shall cease to he liable to taxes. R. 
 S. 0. 1887, c. 24, s. 36. 
 
m 
 
 AN ACT RESPECTING FREE GRANTS AND 
 
 HOMESTEADS, 
 
 REVISED STATUTES OF ONTARIO, 1897. 
 VOLUME I, CHAPTER 29. PAGE 379. 
 
 AUeiuiliim diid Exi'tujiUnit from Debt. 
 
 20. XolIiiii<j ill this Act sliiill l)i' coiislnu'd to exoinpt 
 Iho land from levy or siilo for rates or taxo-* heretofore or 
 liereafter legally imposed. H. 8. (). ISST, e. t'y, s. 21. 
 
 AN ACT RESPECTING HEIR, DEVISEE AND 
 ASSIGNEE COMMISSION, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 31, PAGE 390 
 
 II I 
 
 !JO. In case land for which no patent has issued is at 
 any time di'scril)ed as granted in any schedule furnished hy 
 the Comnnssioner of Crown Lands to the Treasurer of any 
 county in Ontario, under the provisions of any law concern- 
 ing the collection of local taxes or assessments, and is after- 
 wards sold for arrears of such local taxes (»r assessments, and 
 in case the period allowed hv law for the redeuiption of t' 
 
 le 
 
 lands has expired, the purchaser, or the heir, devisee or as- 
 signee of the i)urchaser nuiy claim the same before the Com- 
 missioners aforesaid, and \\w purcliaser shall Ihereupojii for 
 all the j)urposes of this Act, he considered as an assignee of 
 the original nominee of the Crown, and his claim shall 1)(> 
 acted upon and dealt with accordingly. H. S. O. ISST. c. '<iT. 
 
ACT RESPECTING DIVISION COURTS, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 60, PAGE 665. 
 
 Baililf's Fees — Distress for 'J'a.res. 
 
 ma. — (()) The costs chargeabk' in any such distress 
 iuul levy shall bo those payable to bailill's' under the Division 
 Court xlct. 1{. S. O. 18DT, Vol. 2, c. 224, ]). 2'H\2. 
 
 50.--(l) The clerks and bailill's shall be paid by fees 
 as provided aaid allowed by the general rules or orders a[)- 
 plicable to Division Courts heretol'ore in i'orce or hereal'ter 
 to be made by the Board of County Judges and approved 
 under the provif;ions of section 'M)8 of this Act. 
 
 (2) Until otherwise provided by the general rules or 
 orders, the fees to be taken and received by a[»j)raisers shall 
 be as follows: " To each appraiser during the time actually 
 employed in a])praising goods (to be ])aid in the first instance 
 l)y the plaintitf, and allowed in costs of the cause), lil'ty cents 
 ]ier day." 
 
 (3) A table of the fees shall be hung up in some con- 
 spicuous ])lacc in the olHees of the several clerks. 1{. S. O. 
 Ussr. c. 51, s. 53. 
 
 57. — (1) in any action brought in a Division Court, 
 when the claim sought to be recovered does not exceed $10, 
 the schedule or taritf of clerks or bailiffs' fees now in ftnre, 
 or that at any time hereafter may lie in force, shall not apply 
 to or be taxable in any such action, except the fees for 
 mileage to a baililf — the fees for enforcing a warrant of at- 
 tachment, warrant against the body, or writ in replevin. 
 
 (2) Excepting such fees as are hereinbefore excepted, 
 the fees taxable to and to be received by the several bailiffs 
 of the Division (^ourts in any laction in which the sum 
 sought to be recovered does not exceed $10, shall be as 
 follow-;: — 
 
 {h) To the bailiff for all services rendered by him ns 
 such bailiff in serving the suninions, and making 
 his retnrn thereof to tlie clerk of the Court, or 
 any other service that may be necessary before 
 jndgment is entered by the clerk or pronounced 
 by the Judge, mileage excejjted, 40 cents. For 
 
 A.V.-U 
 
 _"»"^]i 
 
li 
 
 210 THE ASSESSMENT LAW. 
 
 enrorfiiig writ of Kxecution, seht'dule of prop- 
 erty t^eizc'd or attacliod — bond whore nece.^sary 
 and all oilier nece,s«iry acts done by him after 
 seizure, niileajie excepted, if money made or case 
 settled after levy, $1. Xecessary (lisl)ursonient.s 
 incurred in the care and removal of i)ro[)erty 
 shall l)e allowed — to be Hrst allowed by the 
 clerk, subject to the approval of the Judge. 
 57 V. c. 2:\. s. 11. 
 
 SOT. The Moard of County Judges, or any three of 
 them, shall, under their hands, certify to the President of 
 the High Court all rules and forms made after this Act takes 
 effect, and the said President shall submit the same to the 
 Judges of the High Court or to any four of them. R. 8. O. 
 1887, c. 51, .>*. 2!)!). 
 
 SON. The Judges of the High Court (of whom the 
 President of one of the Divisions shall be one) may approve of, 
 disallow, or amend any such rules or forms. H. S. O. 1SS7, 
 c. 51, s. 'MW. 
 
 300. The rules and forms so ai)])roved of shall have the 
 same force and elVect as if they had been made and included 
 in this Act. H. S. (). 1887, c. 51, s. ;5(>1. 
 
 Bailiff's Feks in thk Divisiom Court undku tiik Geneuxl Rci.es 
 
 IN FOUl'l': IN 18',I'J. 
 
 1. Service of summoiiH issued under tlie seal of tlie Court, or 
 ■ludK»'"s suinmons or itrdor oii i>a<-h imtsou U'xr«'i)t sum- 
 inoiis to wiliu'ss Mild siiiiinioiis to juryman): 
 
 Wlu'iv cliiiin dot's not fxcccd .$120 30 
 
 fxccfils .120 and dot's not t'xcci'd .^tlO. 40 
 exceeds .1!(iO niid does not exceed .KIOO. .^.0 
 
 exceeds .$100 O 7."» 
 
 (III Interpleader suits tlie value of the jroods to regulate 
 tli(< fee». 
 2. For every return as to service iimler item 1, attending at 
 the (^jerk's office and makiiij: the necessary attidavit (as 
 
 provided by Rule \H:\'M) ].'> 
 
 .*?. Service of suiiini<Mis on witness or juryman or siTvioe of 
 
 notice !."» 
 
 4. Takin({ confession of judgment and attendin({ to prove 10 
 
 .'i. For cailinK parties and tlieir witnesses at the sittings of the 
 Court in every defended case, and at the hearing of every 
 
 jud;:ineiit summons O 1.~» 
 
 t!. lOiiforciiiK every writ of execution or summons in replevin, 
 or warrant of attachmont or warrant agninst the body, 
 I ndi : 
 
 Wiiere claim does not exceed !$'2() .^O 
 
 " " exceeds li!20 tind does not exceed $(iO 73 
 exceeds !|!t!0 \ Q(y 
 
FEES TO BAILIFFS. 
 
 211 
 
 (When {Joods replevied the value of the goods to regulate 
 
 the amount of (lu- IVc). This ft'*' does not int-ludo 
 
 service of summons in rei)levin on defendant. 
 
 Fees under Creditors' lielief Act (see section 7 of ")2 Y. c. 
 
 12, and s. 25 of B, 8. O. c. Oo), Hhall be taxed accord- 
 
 inn to this tariff. 
 
 7. Kvery mile necessarily travj-lled to serve summons or 
 
 prott'ss oi other necessary iiaiters, or in goiiiK to reiilevy 
 goodd or to seize on or ievy an attacluuent, or in guuig to 
 seize on a writ of execution where money paid on demand 
 or made on e.\eculion, or case settled after seizure 
 
 8. Mileage going to at rest under a warrant when arrest 
 
 made, per mile 
 
 1>. MiU'ag(> carrying delintiuent to prison including all ex- 
 lienses and assistince. per mile 
 
 10. Every scheduli' of property, si'ized, ettached or replevied, 
 
 including alliilavit of appraisal, when ni'cessary — 
 
 Not exct'cding .$:.'<» <» 
 
 Exceeding $'20 and not exceeding $(i(> 
 
 Exceeding ^Cut 
 
 11. lOvery liond. when necessary, when prepared liy the liailifT 
 
 including alHdavits of justili<'ation :ind of execution.... <> 
 
 12. Every notice of sale, not exceeding three, under execution, 
 
 or under atta<'hnient, each 
 
 18. R<>asonal)le allowances and dishursements necessarily in- 
 curred in the case and removal of proiterty. 
 
 ((J I If a bailiff I'einoves property seized, he is entitlecl to 
 the necessary dishursenu'Uts in iddilion to the fet^s 
 for seizure and nuleage. 
 
 ih) If 1h> takes ti bond, then to ."»() cents instead of dis- 
 buis(n(nts for nnioval of proiierty. 
 
 (c) If assistance is necessary in the seizure or securing 
 lU" removal or retaining of proi)erty. the bailiff is 
 entitled to the disbursements for SU' -sistance. 
 
 ((f) All charges for disbursements are to In >ubmitted to 
 tJie Clerk for tixation, subject to appeal to the 
 Judge. 
 
 (e) The bailiff must in all oases endorse a memornndum 
 of all his <'harges on the back of the execution or 
 state them on a sepai .•.('• sli|i of pai)er. so that the 
 Clerk may convenitMitly tax the bailiff's chirges for 
 fees and disbursements. 
 
 (/') The Clerk is in all cases to sisrn the memorandum of bis 
 taxation and |)reserve it annnig the papers in the 
 cause, togi'ther with the execution for future ref(>r- 
 enco. and thereby enable the Clerk to certify the 
 bailiffs returns properly. 
 
 14. If exe< iition or i)rocess fn atttchinent in the nature of 
 
 execution be satisfied in whole or in part after seizure 
 and before sale, whether by action of the parties or 
 otherwise, the bailitT shall be entitled to charge and 
 receive '.\ per (ent. on the amount directed to be levied, 
 or on tht> amount of the value of the propt>rty .seized, 
 wliichever shall be the lesser amount. 
 
 15. Poundage on execution and on attaclnnent in the nature 
 
 of execution. Tt per cent.. ex<'lusive of mileage for going 
 to seize and sell upon the amount realized from property 
 necessarily sold. 
 
 12 
 1-2 
 20 
 
 ao 
 7r» 
 no 
 ir» 
 
.,„ 
 
 lii^ 
 
 I 
 
 ACT RESPECTING JURORS AND JURIES, 
 
 KEVISED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 61, PAGE 744. 
 
 Qualifications, Exetupliuns, and DisquaUfications af Jiirurs. 
 
 3. Uiik'ss exempted, every pert-on rerfiding in any county 
 or other local judicial division in Ontario, who is over the age 
 of twenty-one years, and in the possession of his natural facul- 
 ties, and not infirm or decrepit, and who is assess 'd as owner 
 or tenant for local purposes upon property, real or personal, 
 belonging to him in his own right of the value of not less 
 than $(iU() in cities, and -$400 in towns, incorporated villages, 
 and townships, or whose wife is so assessed for ])roi)erty 
 belonging to her in her own right, shall be cpialiiied and 
 liable to serve as a juror, both on grand and ])etit juries, in 
 the High Court of Justice for Ontario, ami in all Courts of 
 civil or criminal jurisdiction within the county or other local 
 judicial division aforesaid, in which he resides. 1{. S. O. IS.ST, 
 c. 52, s. 3; GO V. c. 3, s. 3; See iio V. c. 42, ss. 73, 79. 
 
 5. Where property is assessed on the assessment roll of a 
 townshi)). village or ward, as the pro]ierty of two or more 
 persons jointly, the selectors or jurors to whom it belongs to 
 extract from the roll the names tliercon of those (pialitied and 
 liable to serve as jurors, may, if they have the requisite 
 information as to the names of the parties to enable them to 
 do so, shall, in making such extract, and for all the ]>urposcs 
 of this Act, treat the property as if it ])elonged to such ])ersoTis 
 in equal proportions, and the selectors shall treat each of such 
 persons, as res]iects his qualification and liability to serve as a 
 juror, as if he had been severally assossed for an equal pro- 
 'portion of the property. R. S. O. 1887, c. 52, s. 5. 
 
 Selection and Dif>trihution nf Jurors from the Aasessnienf Roll. 
 
 IT. The mayor or reeve, the city, town, village or town- 
 ship clerk and the assessor, or assessors, if there be more than 
 one. of the respective cities, towns, villages, and townships in 
 Ontario, shall be ex officio the first selectors of jurors for 
 everv township and village and for each ward of every such 
 city "or town. R. S. 0. 1887, c. 52, s. 17. 
 
 ( 
 1 
 
ASSESSORS TO BRING IN ROLLS TO SELECTORS. 213 
 
 20. The city, town, villaj,'e or township clerk, or the as- 
 sessor, or assessors, or the otlier olficer or j)erson who has the 
 actual charge or custody of the asLiessment roll for any city, 
 town, villajie or townsliip for the year, shall, at the time afore- 
 said, hv'mg such assessment roll to the annual uieetin*; of the 
 selectors of jurors for such city, town, villaf:;e or township, 
 and permit the use of the same for the purjjose aforesaid. K. 
 S. 0. 1.S87, c. 52, s. 20. 
 
 24. In case of an ecpiality of votes amonjist the selectors 
 as to any one or more of tlie names to ])e so selected, or as to 
 the division of the re|)ort of the selectors in which any such 
 name shall he inserted in the distril)ution of such names as 
 hereinafter provided, or as to any other incidental cpiestion 
 which may arise, tlie mayor or town reeve, or, in the case of 
 his absence or the vacancy of the office, the city, town village 
 or township clerk, or in tlie absence or vacancy of the otHces of 
 both, then the assessor whose roll for the year contains the 
 greatest number of assessc names, and in the case of joint 
 assessors, tlie assessor first named in the appointment of such 
 assessors, shall have a casting or double vote in the decision of 
 the question. R. S. 0. 1887, c. 52, s. 24. 
 
 Selection in the Cnxe of n Sepamlion of Vniied Counties. 
 
 03. In case where the separation of a junior county 
 from a senior county or remaining counties takes jilace at any 
 other time than upon, from and after the 1st day of January 
 in each year, under the general law applicable to such sepa- 
 rations, tlie assessment rolls, the jurors' books, the jurors' 
 rolls and the jury lists, made for the united counties, shall 
 for the ])ur])oses of this Act, so far as the same a])])ly to or 
 contain the names of jiersons rated for or as resident in the 
 senior county or remaining counties and in the junior county 
 res])ectively, be the assessment rolls, jurors" books, jurors' 
 rolls, and jury lists, for the said respective conntie-;, to all 
 intents and purposes as if the same had been made up by 
 and for such counties respectively. }{. S. (). 188T, c. 52. s. n2. 
 
 113. In any prosecution, action or ])roceeding in any 
 civil matter to which a municipal corporation other than a 
 county is a ])arty, every ratejiayer, member, officer, or servant 
 of the corporation shall, on account of lieing such be liable to 
 challenge as a juror. '),') V. c. 42, s. 425. 
 
 15S The council of the city or town shall raise by 
 assessment the snni of money re(|uired by the city or town for 
 
214 
 
 THE ASSESSMENT LAW. 
 
 Hi 
 
 'II 
 
 il::: 
 
 ilu' inir]ios;es of this Act, or shall pay such siiiii out of any 
 inoiR'ys helonging to the city or town, and apyiiicabic to umni- 
 cii)al purposes generally. W. S. (). l^iHT, c. n'i, s. lAO. 
 
 1T3. If a sheritf or deputy sherilf of a county, makes, or 
 eanses to he made, any alteration whatever in any of the rolls, 
 lists or i)anels in any jurors" book,, or in the certilied copies 
 thereof in their otlicial custt)dy respectively, except in com- 
 ])liance with the directions in this Act contained, or neglects 
 or refuses to prepare the jurors' hook, the ballots necessary 
 for drafting the panels, striking special juries and driiwing 
 juries at the trial, or neglects or omits to return the jurors* 
 book, and the ballots for drafting the jury lists to thi' Court 
 to which by this Act ho is re.pured to return the same, or 
 neglects or omits to perform any other duty recpnred of him 
 by this Act, or wilfully does anything inconsistent with the 
 provisions of this Act; 
 
 (.'^) Or, if an assessor of a township, village or ward 
 neglects or omits to make out and comjdote his assessment 
 roll for such township, village, or ward, and to return the 
 same to the ot!ico of the clerk of the township or village, or 
 of the city or town, in which such ward is situated, or to the 
 other otlice or ])lace of deposit for such roll, on or before the 
 1st day of Septend)or, of the ye.ir for which he i>! such as- 
 sessor, except in tlie cases provided for by sections .")<S and r)9 
 of The Assessment Act: 
 
 (4) Or. if a city, town, village or township clerk, or any 
 assessor, or other officer or person who, at the time of the 
 annual meeting of the selectors of jurors for any city, town, 
 v'llage or township, has the actual charge or custody of tlie 
 assessment rolls or assessment roll of such city, town, village, 
 or township for such year, neglects or omits to jierform the 
 duties required of h.im i)v section "^0 of this Act, as regards 
 the ])roduction of the roll or rolls at the annual meeting of 
 selectors, or the ])ermitting the selectors to have necessary 
 access to the same for the purposes of their duty: 
 
 Tn every snch case, the ])ersoji so otfendiug shall for such 
 oifence, forfeit the sum of $'^(t(», one moiety whereof shall lie 
 ])aid over to the treasurer of the county and shall form part 
 of the fund for the jiayment of petit jurors under this Act, 
 and the other moiety thereof, with full costs, to any person 
 who sues for the same, in any Court of competent jurisdic- 
 tion, by action ar information; and every such action shall 
 be tried by the Judge sitting alone, and without the inter- 
 vention r'l a jury, and when the same has been commenced 
 in the ( on:ity Court, the Judge of the County Court sludl. 
 
LIABILITY OF ASSESSOR. 
 
 210 
 
 upon the application of cither i)arty thereto hy his order 
 direct that tlie same sliall l)e tried at a sittings of tlie llii^ii 
 Court, and tiie record may tliereafter he entered and the 
 action tried at such sittin<>s; hut notliing herein contained 
 sliall he construed to relieve an assessor from the ol)litiation 
 of returninif the assessment roll at an earlier period of the 
 year, or from any ])enalty he may incur hy not returning the 
 same accord ingl v. M. S. (). 18ST, c. ^)'i, s. ITl, 
 
 ACT RESPECTING ACTIONS OF REPLEVIN, 
 
 REVISED STATUTES OF ONTARIO, 
 VOLUME I, CHAPTER 66, PAGE 837. 
 
 Jt'cpleviii in ('(iiuili/ CokHs. 
 
 T. Tn case the value of the goods or other ])rc])erty or 
 effects distrained, taken or detained, does not exceed the 
 sum of $'->()(>, and in case the title to land is not hrought in 
 question, the action may he hrought in the County Coiirt of 
 any county wherein the goods or other property or effects 
 have heen distrained, tal<en or detained. K. S. (). 18S7, 
 c. 55, s, 4. 
 
 ACT RESPECTING THE COSTS OF DISTRESS 
 OR SEIZURE OF CHATTELS, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 75, PAGE 893. 
 
 1. No |)erson making distress for rent, or for a pen- 
 alty where the sum deuuuuled and due, in respect of the 
 rent or penalty, does not exceed $80, and no ])erson em- 
 ployed in making the distress, or doing any act in the course 
 of the distress, or for carrying tlie same into effect, shall take 
 or receive, from any ))erson, or out of the produce of the 
 chattels distrained and sold, any other costs in respect of the 
 distress, than such as are set forth in Schedule A hereunto 
 annexed. R. S. O. 1.S8T, c. (wJ. s. 1, pirt. 
 
K M 
 
 216 
 
 THE ASSESSMENT LAW. 
 
 2. ^Vhen the sum to be levied l)y (lif*tress for rent or lor 
 any penalty exceeds the sum of .$cS() no further eharjjes sliall 
 be made for or in respect of costs or e.\[)enses l)y any person 
 luakin*:; the distress or employed in (h)ing any act in the course 
 of such distress than such as are set forth in Schedule A of 
 this Act e.\cei)t tiie followinji, that is to say: 
 
 (a) The actual expenses or outlay reasonably incurred in 
 removing the goods distraiTied or part tliereof 
 when such rcnu)val is necessary: 
 
 (/>) Advertisement when necessarily published in a news- 
 ]iaper, ^2; but not exceeding $5. 
 
 (r) If any printed advertisement otherwise than in a 
 newspaper, .$1; l)ut not to exceed $;^ 
 
 ((/) The sum of $1 ])er day for man kee])ing ])ossession, 
 in lieu of 75 cents per day as allowed in said 
 Schedule A. 
 
 (e) Where the amount due shall be satisfied in whole or 
 in part, after seizure and before sale, the bailifl' or 
 person seizing shall be entitled to charge and re- 
 ceive but three i)er cent, on the amount realized, 
 in lieu of five per cent., and no more. It. S. O. 
 1887, c. 14;{, s. 35. 
 
 3. Xo costs shall be levied for or in respect of the sei- 
 zure upon exempted goods when they may not be lawfidly 
 sold, and when sold no greater sum in all than ^2. and actual 
 and necessary payments for possession money, shall be levied 
 or retained for or in res|)ect of costs a.nd expenses of sale of 
 such exenii)ted goods. K. S. 0. 1887, c. 143, s. 34. 
 
 4. Xo person making a seizure or sale of goods for de- 
 fault in payment of the princijjal money or interest secured by 
 any chattel mortgage or bill of sale, shall charge any greater 
 or other fees or costs with respect to such seizure or sale than 
 those set forth in Schedule li hereto annexed. 59 V. c. 33,. 
 s. 1 (1), part. ()() V. c. 15, Schedide A (75). 
 
 5. Xo person shall make any charge for anything men- 
 tioned in the said Schedules unless such thing has been actu- 
 ally done. R. S. 0. 1887, c. (53, s. 1, part; 59 V. c. 33, s. 1 (2). 
 
 O. If a person offends against any of the provisions of 
 the preceding sections the ])arty aggrieved may ai)])ly to a 
 Justice of the Peace for the county, city or town where the 
 offence was committed, for the redress of the grievance, where- 
 upon the Justice shall summon the person complained of to 
 appear before him, at a reasonable time to be fixed in the 
 summons, and the Ju.-tice shall examine into and hear the 
 complaint and defence; and if it appears that the person 
 
OVER CHARGE IN FEES. 
 
 217 
 
 con>i)laiiU'(l of has so otlViuk'tl, tho .lustice shall order and ad- 
 judjfo treble the ninoniit of the iiioiiey unlawfully taken and 
 full costs to be paid by the olVender to the party aj^'grieved. 
 R. S. (). 1887, c. fi;}, s."2; c. 14;i, s. 'AG; 5J» V. c. h, s. 2. 
 
 T. Tn vih'c of non-payment of money or costs so ad- 
 judged the .lustiee shall forthwith issue his warrant to levy 
 the same by distress and sale of the goods and chattels of 
 the person convicted, rendering to him the overplus, if anv. 
 K. S. (). 1887, c. (i;{, s. ;{. 
 
 15. Kvery person who makes and levies a distress shall 
 give a statement in writing of tiie demand, and of all the costs 
 and charges of the distress, signed by him, to the ])erson on 
 whose goods and chattels the distress is levied, although the 
 amount of the rent or penalty demanded exceeds the sum of 
 -$80, and every juM'son who makes a seizure under a chattel 
 mortgage or bill of sale shall give to the person in pos- 
 session of the chattels seized a statement in writing signed by 
 hii of the demand and of the costs charged in res|)i'ct of the 
 seizure and subsequent ])roceedings. H. S. O. 1887, c. 03, 
 s. 11; c. 14;?, s. 4;?: -■)!) V. c. X\, s. 2. 
 
 SCHEDULE A. 
 
 Sections I and I 
 COSTS OF distukss kou small bents and I'knalties. 
 
 1. LovyiiiK (listressos iindtT -I^SO %\ (H) 
 
 2. ^Inii koopiiiR possossion, por dioiii To 
 
 rj. Appraisoiiicnt. wliothor by ono appraiser or moro — two wnts 
 
 in tho dollar on tho valno of the goods; 
 
 4. If any printt'd advcrtiscnuMit, not to exoood in all 1 00 
 
 5. CataloKUcs, snlo and conunission, and delivery of Roods — 
 
 five cents in the dollar on the not prodnoe of the sale. 
 
 R. S. O. 1887, c. G'?>, Sched. A. 
 
 AN ACT TO PROTECT JUSTICES OF THE 
 PEACE AND OTHERS FROM VEX- 
 ATIOUS ACTIONS, 
 
 REVISED STATUTES OF ONTARIO. 1897, 
 VOLUME I, CHAPTER 88, PAGE 978. 
 
 I. — (1) In case an action is brought against a Police 
 Magistrate or other Justice of the Peace for any Act do7ie by 
 
218 
 
 THK ASSKSSMKNT LAW. 
 
 him in tlu' execution of liis duty «> such jii.stice. witli rcsjicct 
 to any matter witliin his jurisdiction as such justice, or 
 Against any other olVicer or i)erson I'ultilling any puhlic duty, 
 for anytiiiiig hy iiim (h»ni' in tlie |»erl'ornianct' ol' sjucli |>id)hc 
 duty, wiu'ther such duty arisi-s out of the Commciii F.aw, or 
 is inntosed hy any Act either of the Imperial or Dominion 
 J'ariiament, or of tiie Ivcgishitiiri' of this I'roviiico, it siiall Itc 
 expressly alleged in the statement of claim that the act was 
 <lone maliciously and witlnnd reasonahle and proltahle cause; 
 and if at the trial of the action, the plaintilT fails to prove 
 *uch alU'gation, he shall he non-suited, or a verdict or judg- 
 ment sJudI he given for the defendant. 
 
 ('<?) So far as ap])licahle. sections 1 to <J;{ of this Act 
 *hall apply for the jirotection of every otlicer and person 
 mentioned in the preceding sub-section, for anything (h)no 
 in the execution of his olTce a« therein expressi'd. \{. S. (). 
 
 ]«ST, c. :;?. s. 1. 
 
 13. No action shall he hrought against a .lustice (d" the 
 Peace for anytliing done hy him in the execution of his ollice, 
 unless the same is commenced within six mcjiths next after 
 the act complained of was coiumitted. K. S. (). ISS'l, c. T.'?, s. 1;?. 
 
 14. Xci such ai'tion shall he commenced against a Jus- 
 tice f)f the Peace until one month at least after a notii'e in 
 writing of the intended action has been delivered to him, 
 or left for him at his usual place of abode, hy the l)ers(^n 
 intending Ui connnence the action, or by his solicitor or agent, 
 in which notice the cause of notion, and the Court in which 
 the same is intended to he'hrouglit. shall be clearly and ex- 
 ]tlicitly stated, and upon the back thereof shall I)e endorsed 
 the name and place vi' abode of the person intending to sue, 
 and also the name and place of abode or of business of his 
 solicitor or agent, if the notice is served bv the solicitor or 
 
 jigent. K. s. (). issr. c. r;?, s. 14. 
 
 I»5. V.yovy such action shall be tried in the county where 
 the act complained of was committed, and if brought in a 
 County or Division Court, the action shall be itrought in the 
 Court of the county or divisim within which the act eom- 
 jtlained of was coinndtted. c^r in which the defendant resides, 
 and the defendant nuiy ])lead not guilty by statute, and may, 
 at the trial of the action, give any special matter of defence, 
 excuse or justification in evidence. TJ. S. O. 1887, c. 7.'3, s. 15. 
 
 as a 
 
 17. I 
 
 for 
 
 esau 
 
 n every case, after notice of action has been given 
 1. and before an action has l)eon commenced, the 
 
 justice to whom the notice has been given, may tender to 
 
AMENDS AKTEIl NOTICE OF ACTION. 
 
 219 
 
 lliL' pt'ixtii c'<)iii|iliiiiiin;r, or to liis s()li('it(ti- or iip'iif, siuh 
 Mini (if iiKiiifv us lie thinks lit ii> iiiiiciids i'nr the injiirv cam- 
 pliiint'd of Id tlu' notii-c; and iifti-r tlu' action lias hi'cn coin- 
 iiii'iKi'd. and at any tinii' Itcfcrc issue joined tiu'ivin, tiu' de- 
 fendant, if lie lias not made a tender, or in addition to the 
 tendi'r. may pay into Court such sum of money as he thinks 
 lit. and tin' tender and payment of money into Court, or 
 pither of them, may afterwanis he ^iveii in evidene(! hy the 
 defendant at the trial under such defence of not jruiltv. 
 
 ]{. s. (). issr, 0. r;j, s. ir. 
 
 tH. If the jury (or the .Iu(1>:e, if the case he tried with- 
 out a jury), at the trial 1>e of opinion that the plaintilT 
 is not entitled to damajres heyond the sum so tendered, or 
 jiaid into Court, a verdict or judirment shall he ^dveii for the 
 defendant, and the sum of money, if any, so paid into Court, 
 or so much thereof as is siinicient te, pay or satisfy the de- 
 fendant's costs in that hehalf shall thereii|»on he paid out 
 of Court to him, ami the residue, if anv, shall he paid to the 
 jdaintitT. H. S. (►. I.SST, c. T3, 5. IS." 
 
 10. If at the trial of the action the plaintiff does not 
 prove: — 
 
 (1) 'J'hat the action was hrou^iht within the time herein- 
 before limited in tha' behalf; and 
 
 (2) That notice as aforesaid was given one inonlli before 
 
 th 
 
 e action was commenced; a 
 
 nd 
 
 uid 
 
 (;5) The cause of action stated in the notice 
 
 (4) 'I'hat the cause of action arose in the county or dis- 
 trict, the county town of which is named in the statement ef 
 claim as the place of trial; and 
 
 (*)) Where the idaintill" sues in a County or Divi-iinn 
 Court, that the cause of action arose within the co;inty or 
 <livision for which such Court is held; 
 
 Tl 
 
 len, i'.iK 
 
 I in any such case, the plaintilf slii 
 
 he non- 
 
 uted. or a verdict shall he yiven for the defendant. i{. S. (). 
 
 1881 
 
 :?. 
 
 20. 
 
 22. If in any case it is alleged in the statement of claim, 
 or in the summons and particulars, if the plaintiff sues in the 
 J)iv'>^ion Court, that the act complained of was done malici- 
 ousl, and without reasonable or probable cause, the |)laintilf, 
 if he recovers a verdict for any damages, or if the de- 
 fendant allows judgment tc ]»ass against him by default, shall 
 he entitled to his costs to be taxed as between solicitor and 
 

 220 
 
 THE ASSESSMENT LAW. 
 
 client; and in ovory action against a .Justice of tiio IVaco for 
 anytliinjj; done by liini in tin; execution of his otlice, the 
 defendant, if he obtains judgment, shall he entitled to iiis full 
 costs in that behalf, to be taxed as between solicitc/r and 
 client. K. S. 0. IHSr, c. 7;}, s. 2.i. 
 
 AN ACT TO PROVIDE FOll SECURITY FOR 
 
 COSTS IN CERTAIN ACTIONS AGAINST 
 
 JUSTICES OF THE PEACE AND 
 
 OTHERS, 
 
 REVISED STATUTES OF ONTARIO, 1H97, 
 VOLUME I. CHAPTER 89. PAGE 985. 
 
 1. In case an action or other legal proceeding is brought 
 against a Police Magistrate or other Justice of the Peace, or 
 against any other otlicer or person fulfilling any pid)lic duty, 
 whether such duty arises out el the Coniuion l.aw, or is im- 
 posed by any Act either of the imperial or Dominion Parlia- 
 ment, or of the F.egislature of this Province, in respect of any 
 cause of action to which tlie ])rovisions of the Act to. Pro- 
 tect Justices of the Peace and others from vexatious actions 
 is applicable, the defeiulant may at any time after the service 
 of the writ, apply to the Court or to a Judge for security iVr 
 costs. ')3 V. c. '2;?, s. 1; ')!» V. c. IS, s. 7. 
 
 2. The a])plication shall be upon notice, and an aHida>it 
 by the defendant or his agent,, shewing the nature of 
 the action and of the defence, and shewing to the 
 satisfaction of the Court or Judge that the plaintiff 
 is not i)ossessed of property sulhcient to answer the 
 costs of the action in case a verdict or judgment should be 
 given in favor of the defendant, and that the defendant has 
 a good defence upon the merits, or that the grounds of action 
 are trivial or frivolous; and thereupon the Court or Judge, 
 in its or his discretion in view of all the circumstance^', may 
 make an order that the ])laintiff shall give security for the 
 costs to be incurred in such action. 53 V. e. 2'A, s. 2, part. 
 
 3. The security ordered shall be given in accordance 
 with the practice in cases where a plaintiff resides out of the 
 Province, and the order shall be a stay of proceedings in the 
 action until security is given. 53 V. c. 23, s. 2, part. 
 
AN ACT KESPECTING SHOUT FOKMS OF 
 
 LEASES, 
 
 REVISED STATUTES OF ONTARIO, 1807, 
 
 VOLUME I, CHAPTER 125 PAGE 1175. 
 
 1. Wlu'iT u U'lise uiuk'i' SL'iil exeeiitt'd on ur iil'tor the 
 yist day of Di'ceiiiber, iHiK, niadc affording to tlio I'orni sot 
 fortli in Sflifdulc A, aniifxi'd to tliis Aft, or any other siifh 
 leasee oxprcs-sed to be made in pursuance of this Act, or re- 
 ferring tliereto, fontains any of the forms of words fontained 
 in Cohimn One of Sclieduk' J{, hereto annexed, and distin- 
 guished by any nundier therein, such k'ase shall be taken to 
 have tile same ell'ect. and l)e eonstrued as if it contained the 
 form of words contained in Column Two of said Seiiedule H, 
 and distinguished by the same number as is annexed to the 
 form of words used in the lease; but it shall not be necessary, 
 in anv such lease, to insert any such number. R. S. (). 1887, 
 c. lOfi, s. 1; (50 V. c. 15, s. ll", Sched. A {'U, 25). 
 
 J8. Any lease or part of a lease which fails to take effect 
 
 by virtue of this Act, shall nevertheless l)e a-i efTectual to bind 
 
 the ])arties thereto, as if this Act had not been passed. R. S. 
 
 0. 1887, c. lOG, s. 2. 
 
 2. And to pay taxes, except for local improvements. 
 
 And also will pay all taxes, rates, duties and assessments what- 
 soever, whether municipal, parliamentary or otherwise, now chiirtjed or 
 hereafter to be charged upon tlie said demised premises, or upon the 
 said lessor on account thereof, except municipal taxes for local improve- 
 ments or works assessed upon the property benefited thereby. 
 
 AN ACT RESPECTING SHOliT FOKMS OF 
 MORTGAGES. 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 126, PAGE 1180. 
 
 2 Where a mortgage of real property in Ontario, made 
 according to the form set forth in Schedule A, annexed to 
 this Act, or any other such mortgage exjire.'ised to he made 
 in pnrsnance of this Act, or referring thereto, contains any 
 of the forms of words contained in Column One of Schedule 
 
If 
 
 
 THE ASSESSMENT LAW. 
 
 H, to lliis Act, 1111(1 (listiiiguisliod hy any miiiiiI'it tliorfiii, 
 such iiiortfri'iic sluill be taken to have the same ell'ect. and 1)0 
 const riie(| iis if it contained tlie form of words i-ontained in 
 Colnmii Two of the said ScheduU' li, and distingiiislied hy 
 the same iiiiniher as is annexed to the form of words ii-cd in 
 snch mortf^aifc; hnt it sliall not lie necessary in any sncli 
 niort<;a<fe to insert any such nnmher. I{. S. <). ISST, c. 107, 
 
 •J. Any snch nmrtgaiie or part of such mortpige whicli 
 fails to take elTecl hy virtue of this Act, shall nevertheless he 
 as etl'ectual to hind the |)artios thereto, as if this Act hnd not 
 hci-n passed. H. S. (). ISST, c. KIT, s. ;{. 
 
 4. 'I'he schedules hereto, and the directions and forms 
 therein contained, shall he <leemed |)arts of this Act. H. S. 
 (). INSr, c. lOr, s. T). See also cap. 11!», sec. VI. 
 
 2. I'rovided tliiH iii()rl,>,'at;e to bo void on payment of (principal and 
 intirest) and tuxes, iind perforinanco of Htatute liibor. 
 
 2. Provided (ihva.vs nnd tlioso prcstMi'.s arc npoa this express 
 M'ondition ll.iit if tlie said niort(;anor, his lieirs. e.\ecntor><, admin- 
 istrators or assiunx, or an.v of them, do and shall well and Irnl.v in.v, 
 or eanse to lie paid inito the said mortj;a>r<'e, his exeeutors, adiniii- 
 istiator« or assivrns, lli(> just and full snni of (principal nnd Interest I, 
 without iiu.v dedu<'tiou. defalcation or abatement, out of the Hanio 
 for or in rua[)ect of any taxes, rates, levies, uliarnes, rents, assess- 
 nieiits, Htatute labor, or othor impositions whatsoever already 
 rated, eharp'd, assessed or imposed, or hereafter to be rated, 
 ehiU'jred, assessed or imposed b.v authorit.v of Parliament or of the 
 L( uislature, or (therwise howsoever <m the said lands and tene- 
 ments, hereditann-nts and premises, with the ap|)urtenam'es, itr on 
 the said niortnajree, his heirs, i>xeeutors, administrators or assigns', 
 ill respect of the said premises or of the said money or interest, or 
 any oilier matter or thinw relating to these presents, and until such 
 default as aforesaid, shall and will well and truly pay, do nnd per- 
 f<;i'iu, or el use or procure to be paid, done and performed, all matters 
 and things in this proviso hereinbefore set forth, then these pre-^ents 
 and everythiii(» in the same contained shall be absolutely null and voi 1. 
 
 7. And that on default the mortttaKee sliall Inive i. ret posse^s. n; 
 of the said lands free from all eneumbrani'es. 
 
 H. And that full and clear, and freely and cltarly ai,i,iiit'.'.i. 
 exonerated and diseharKed, of iiiid from all arrears of taxes ami 
 assessments whatsoever, due or jinyable upon or in respect of the 
 said lands, t«>iieiiieiits, hereilitainents and premises, or any part 
 thereof, and of find from all former eoiiveyanees, iiiiirti;:iKes, rich's, 
 annuities, <lebts, jndK'ineiits, executions nud recoKiiizaines, and of 
 and from all manner of otln r charnes or incnmbrancos whatsoever. 
 
AN ACT FOR QlIIF/nN(4 TITLES TO KEAI^ 
 
 J^:STATK, 
 
 IIKVIHKI) STATUTES OF OiNTAIUO, 1H{)7. 
 VOLUME I, CHAPTER 135, PAGE 1259. 
 
 13. Bi'forc ii cHTtilioiitc ol' title is finiiitcd, siitisradory 
 ovidoiico hiliall bi.' j;ivt'ii l»v rortilicati', allidavit or (itlierwisf^ 
 tiiat all taxes, rates ami assessments, for wlucli the land is 
 liable, liave been paid, or tliat all, except those for the cur- 
 rent year, have been paid. \l. S. O. ISST, e. li;{, s. \2. 
 
 25— (I) Kverv claim of title under this Act shall be 
 [(resumed to be sid(je«'t to the followiufr exceptions and (piali- 
 licatious, unless the petition for investij;ation expressly al- 
 leges the contrary: 
 
 {!)) Any municipal charges, rates or assessments, thereto- 
 fore imposed for local imj»rovements, and not yet 
 (\nc ami ^ayal)le; 
 Ci) If, however, the applicant desires the certificate to 
 declare the title to be free fnun the said particulars, or any 
 of them, his petition shall so state, and the investiuation shalT 
 proceed accordin<>ly. K. S. (). ISS?, c. IIM, s. *<*(>. 
 
 ACT RESPECTINCI THE REGISTRATION OF 
 INSTRUMENTS RELATING TO LANDS, 
 
 UEVISED STATUTES OE ONTARIO, 1897, 
 VOLUME I, CHAPTER 136, PAGE 1272. 
 
 ttO. Every deed made by a treasurer or other otlicer f(»r 
 arrears of taxes shall be registered within eighteen months 
 after the sale by such treasurer (u- other ollicer; and all (U^'iU 
 of lamis sold under process issued f?'oni any Court in Ontario, 
 shall be registered within six months after the sale of the 
 lands; otherwii^e the parties respectively claiming under any 
 of such sales shall not be deemed to have preserved their 
 [)riority as against a purchaser in gftod faith who has regis- 
 tered his deed prior to the registration ol th(> deed from the 
 treasurer or other otVicer. ")(! \'. c. 21, s. 8T. See also cap. 
 221, sec. 201. 
 
■ 
 
 I' , 
 
 I' 
 
 224 
 
 THE ASSESSMENT LAW. 
 
 91. "Where deeds for lands sold for taxes, or under 
 process of law, before the 4th day of March, 18G8, have not 
 been registered within one year after the said day, the ])arties 
 respectively claiming under any sucli sales shall not be 
 deemed to have preserved their ])riority as against a pur- 
 chaser in good faith who has acquired priority of registra- 
 tion. 5G V. c. 21, s. 88. 
 
 92. The registration of any instrument under this Act, 
 or any former Act, shall constitute notice of the instrument, 
 to all jtersons claiming any interest in the lands subsequent 
 to such registration, notwithstanding any defect in the ])roof 
 for registration, but nevertheless it slu>ll continue to l)e 
 the duly of every registrar not to register any instrument, 
 except on such ])roof as is required by this Act. 5(j V. c. 21, 
 s. 81). 
 
 Fees of Ne(/islrars. 
 
 lis. — (12) For registering each certificate of payment 
 of mortgage money, and every other certificate exce))ting cer- 
 tificates in-ovided for in the next succeeding clause, including 
 all entries and certificates thereof, fifty cents; but in case the 
 said certificate alTccts nu)re than four ditferent lots or parcels 
 of land, the registrar shall be allowed a fee of five cents for 
 each lot in excess of four, not U\ exceed in the uhole $2 for 
 registration of such certificate. 
 
 (13) The registrar shall be entitled to charge for register- 
 ing a certificate imder section 85, including all entries in 
 resjiect thereof, the same fees as are chargeable for regis- 
 tering a certificate of discharge of mortgage. 
 
 (14) For registering each certificate of payment of taxe* 
 twenty-five cents. 
 
 129. The registrar shall, ujjon request, furnish to the 
 clerk or the assessment commissioner of a city, a list of all 
 absolute conveyances whereby pro])erty has been transferred, 
 which have been registered in his office during the next ])re- 
 ceding month, and in .such list shall include the nanu's of the 
 grantor, the grantee, the consideration shown in each transi 
 fer, and a short descriptioii of the land conveyed; jirovided 
 that such list shall not include leases for less than twenty- 
 one years, mortgages, discharges of mortgage, or other like 
 instruments, and that the registrar shall be entitled to have 
 and receive therefor a fee of five cents for every instrument 
 included in the said list. 50 Y. c. 21, s. 118. 
 
AN ACT TO SIMPLIFY TITLES ANJ) TO 
 
 FACILITATE THE TliANSFEii OF 
 
 LANB Oil THE LAND ACT. 
 
 illiVlSED STATUTES OF ONTARIO, 1897, 
 VOLUME I, CHAPTER 138. PAGE 1338. 
 
 S80. — (Ij All irgistorecl land ?^hall, unless iiiidcr tlu' 
 provis-ionsoi this Act, the contrary is cxpiossed on the regis- 
 ter, be deemed to be subject to sucli of the following lialiili- 
 ties, rights, and interests as for the time bjing may be sub- 
 sisting in reference tliereto. and such liabilities. lights and 
 interests shall not be deemed iiu inubrances within the mean- 
 ing tif this Act; (that is lo say): 
 
 1. Statutory or municipal taxes and water rates, for the 
 cui'rent year; 
 
 '2. Any municipal charges, rates, or assessments thereto- 
 fore imposed for h)cal improvements, and |iayable during the 
 ■current year or afterwards; 
 
 ("3) ]f the applicant desires the certificate to decLire 
 the title to l)e free from the first six of the sal 1 particulars, 
 or any of them, liis application shall si state, and the inves- 
 tigation siiall ])roceed accord ingl v. li. S. O. 18ST, c. lUi, 
 s. 24 (2). 
 
 34. AVhere a registered charge is created on land, 
 there shall be implied on the part of the jiersou Iieing the 
 registered owner of the land at the time of the creation of 
 the charge, his heirs, executors, and administrators (unless 
 there he an entry on tlie register negativing the implication), 
 as follows: — 
 
 (1) A covenant with the roirisfered owner for tlie tii 
 
 lie 
 
 heing of the charge to jiay the principal sum charged, and 
 interest, if any, thereon at the aitpointed time and rate, and 
 all taxes, rates, charges, rents, statute hibor or other imposi- 
 tions theretofore or thereafter imposed or charged on tlie 
 land, and that in case of default nil payments m-'dc by the 
 ■owner of the charge may he added to tli" principal sum and 
 hear interest. 
 
 /.\. -15 
 
n 
 
 226 
 
 THE ASSESSMENT LAW 
 
 11 
 
 I 
 
 Sales fur Taxes. 
 
 ^H. Where any land which has been rogistoretl under 
 this Aft shall he sohl I'or taxes, the purehiusei- may at any 
 time alter tiie sale lodge a caution against the transler ol' the 
 land ; and u[)on the completion of the time allowed by 
 law ioi" redem])tion, and ujion the production of the 
 transler of the land in the prescribed form, with i)roof of 
 the due execution thereof by the |)ro])er olHcer, the Master 
 of Titles shall cause a notice to be mailed to the pro])er jjost- 
 ortice addresses of the several ])ersons who appear upon the 
 register to be interested in the land; and after the expiration 
 of three months from the mailing of the notice, shall register 
 the purchaser at the sale as owner of the land, witli an 
 absolute title; and shall, if required, issuu to the jmrchaser a 
 certificate of title in the prescribed form, unless the regis- 
 tration shall in the meantime l)e stayed by the order of the 
 (,'onrt: and in that case the registration shall not be made, 
 nor shall the certificate be issued, except in accordance with 
 the order and direction of the Court. K. S. O. ISST, c. IKi,. 
 s. on. 
 
 143. The treasurer of the jjroper municipality shall fur- 
 nish to any person requiring the same in respect of lands 
 registered or with reference to which an application for 
 legistration is ])ending, a certificate of payment of taxes, 
 charties, rates and as.-iessments in the ])rescribed fonn. or as^ 
 nearly correspouding thereto as the information given by his 
 books of office will allow, and the certificate shall be l)inding 
 ujion the municipality. ^^ S. (). ISST, c. 110, s. 115. 
 
 17S. — (1) ri)on an entry of ownership being made as 
 aforesaid, the local Master of Titles shall, in the i)rescribed 
 form, notify the sheviiT in whose bailiwick the lands lie, of 
 the entry of the jiatentee as owner, and shall, in the |)rescribod 
 form, notify the treasurer of the municipality, if the land is 
 situated in a municipality, of the fact that the land has be- 
 (onu^ subject to this Act. 
 
 r2) The notices shall be sent by registered letter post, 
 and no entry of anv dealing with the land shall be made in 
 the register until fourteen davs after the mai1in<.'' of the no- 
 tice, unless proof is previou.«ly made that the land is not 
 Table to any execution or arrears of taxes. 
 
 (3) Tf within the fourteen days no coov of a writ of 
 execution against the lands of the iiatentee i>< received from 
 the sheriff, or no claim for arrears of tiixes is received from 
 the treasurer, the Local !>raster mav assume that the land is* 
 
TllEASUUER MUST GIVE NOTICE OK TAXES. 
 
 227 
 
 not subject to any executions oi* taxes (other than taxes for 
 the current year), and may enter subsequent dealings with the 
 land accor lingly; and as against such entry no chiim shall 
 alterwards be sustained in respect of an execution against the 
 ))atentee, or in respect of any taxes against the land except for 
 the current year or for a subsequent year. 
 
 (4) In case the Loca' ^Master receives from the treasurer 
 a claim for taxes on the land, he shall enter the claim against 
 the land, and all dealings with the land shall be subject to 
 such claim. In case of executions affecting the land, an entry 
 thereof shall be made in like manner, and all dealings with 
 ihe land shall be subject to such executions. 
 
 Payment of Taxen mid AiisessmentB. 
 (Page 1391.) 
 7. Before the application ia granted, where an examination of title 
 is required, satisfactory evidence shall be given by certificate, affidavit 
 or otherwise, that all taxes, rates and assessments, for which the land is 
 liable, except those for the current year have been paid, or as the fact 
 may be. 
 
 !(. — Certificate as to Taxes. 
 
 (Rule 7, pane 1414). 
 
 Treasurer's Office, County o£ 
 
 day of 18 
 
 I certify that no charge for arrears of taxes, charges or assessments, 
 or for water or other rates appears at the date hereof in the books of this 
 office against (shortly describing the land.) 
 
 I further certify that the returns of lands in the village of 
 in arrears for taxes for the year 18 and for all previous years have 
 
 been made to this office. 
 
 And I further certify that the said land has not been sold for taxes 
 for eighteen months preceding the date hereof, 
 
 S. li. H. 
 
 Treasurer. 
 
 5(5. — Form of Notice to the Treasurer of a Municipality of receipt 
 0/ Patent for entry wider Act. 
 (Section 172, Page 1432.) 
 To the Treasurer of the Toxcnship of 
 
 Take notice that a Patent from the Crown for lot in the 
 
 Concession of , in the district of , has 
 
 been forwarded to me by the Crown Lands Department in order that 
 .4.B., the patentee therein named, should be entered under T Land 
 Titles Act as owner thereof, and that such entry liaving been made, the 
 said A.B. will, at any time after fourteen days from this date, be at 
 liberty to transfer, or charge, the said lands free from all taxes, except 
 those for the current year, unless before that time I receive from you a 
 statement claiming that taxes for a previous year or years are owing 
 upon the esid land with full particulars of such claim. 
 Dated the day of , 18 . 
 
 CD.. 
 
 Local Master of Titles, 
 
 at (name place.) 
 
ACT RESPECTING LANDLORD AND 
 TENANT. 
 
 REVISED STATUTES OF ONTARIO, 1897. 
 VOLUME I, CHAPTER 170, PAGE 1659. 
 
 IT. In the case of leases made on or after the 1st day 
 of September, 1897, unless it is therein otherwise specifically 
 provided a covenant by a lessee for payment of taxes shall 
 not be deemed to include an oliligation to ])ay taxes assessed 
 for local improvemenfs. fiO Y. c. 14, s. 28 (I), part. 
 
 ACT RESPECTING THE ESTABLISHMENT 
 
 OF MUNICIPAL INSTITUTIONS IN 
 
 TERRITORIAL DISTRICTS. 
 
 REVISED STATUTES OF ONTARIO, 1897. 
 VOLUME II CHAPTER 225, PAGE 2802. 
 
 Elections After the First. 
 
 18. The persons qualified to vote at every election after 
 the first shall be: — 
 
 (1) Every male freeholder and resident householder 
 whose name ap]iears in the revised assessment roll upon 
 which the voters' list used at the election is based, for said 
 municiyjality, and who is of the full age of 21 years, and a 
 naturalized or natural-born subject of Her Majesty; 
 
 (2) Every male person who resides at the time of the 
 election in the municipality in which he tenders his vote, 
 and has resided therein continuously since the completion 
 of the last revised assessment roll of the municipality, and 
 derives an income from some trade, calling, office or profes- 
 sion of not less than $400 annually, and is assessed for such 
 income in and by the revised assessment roll of the munici- 
 pality, upon which the voters' list used at the election is 
 based, and possesses the qualifications required by law other 
 than in respect of property. 
 
DUTIES OF ASSESSORS, 
 
 229 
 
 lO. The jiersons (inalitiod to bo (.'locted as monihoiri of 
 tlio founcil ill any iiiunicipality after said iirst eleition, 
 shall, in addition to the «iiialilication roquiied i'or voters, ho 
 assessed in the said assessment roll I'or at least $100 i'reeli')ld, 
 or $200 leasehold. K. S. (). e. 185, s. 41(1); (iO V. c. 45, s. 75. 
 
 ASSESSMK.NTS AXl) TAXES. 
 
 40. The conneil ol' every niiinici))a]ity in any of tho 
 said distriets — ^hiskoka. Parry Sound, Nipissing-. Aljionia, 
 .Manitnulin, Thunder Jiay and Rainy Kiver — shall, as soon 
 as eonvenient after their first ineetin»i;, apjjoint on? or more 
 assessors, who shall enter upon a roll to ho provided for that 
 purj)ose: 
 
 (1) The names of all the freehohlers and householders 
 in the munieipality, stating- a; the same time on tho roll the 
 amount of all tho real and personal property owned l)y su'^h 
 persons rcspeetively ami the actual value thereof, and statini^ 
 whether the owners are resident or not. 
 
 (2) Tho names of all ])ersons lialde to taxation for in- 
 eome, or who, though* e.\em[»t from taxation, have re([uiio 1 
 their names to he entered on tho roll, in respect of such in- 
 come, stating the amount thereof. 
 
 (3) 'J'he names of all farmers' sons entitled to be as- 
 sessed under the provisions of The Assessment Act; and the 
 said assessor or assessors shall duly notify every person so 
 assessed by leaving a notice at his place of abode, or if a 
 non-resident, by mailing the same to his address if known; 
 
 >r, if not known, then bv fixini 
 
 Ul) 
 
 tl 
 
 le 
 
 anie in tho 
 
 nearest ])ost otlieo; and every such notice shall state tho 
 particulars of said assessment. E. S. (). 18ST, c. 185, s. 20; 
 <!0 c. 15, Sched. B. (2). 
 
 41. The roll shall be returned to the clerk of tho 
 municipality within snch time as may be ])rovided for by any 
 by-law ])assed by the council. K. S."0. 1887, c. 185, s. 21. ' 
 
 49 — (1) Tho council for the year following tho re- 
 turn of the first assessment roll may by by-law ado])t th? 
 assessment therein, as finally revised, as the asssessment for 
 that year. 
 
 (2) The council may by by-law alter and fix tho time 
 for making the assessment in the municinality, and may by 
 by-law ado))t the assessment of the preceding year, as finally 
 revised as the assessment (subject to revision, a-s herein pro- 
 
 vided for in the cas" of the first assessment). 
 
 on which 
 
 th( 
 
230 
 
 THE AS> 
 
 ,i LAW. 
 
 rate of taxation for tliat shall be levied: provided al- 
 
 ways that a new assessment shall he made within a [leriod of 
 not more than three years from the date upon which the 
 last assessment roll wa finally revised. (iO V. c. 45, s. T4. 
 
 4Ji. Any person assessed, if he complains of his assess- 
 ment, shall, within one month after the time iixed for re- 
 turning' the roll, jiive to the clerk written notice of his 
 grounds of complaint. K. S. (). ISST, c. IS,'), s. 'i'i. 
 
 4*4. The council shall appoint a time and place for the 
 
 hearinir l)y it of (om])laints a<iainst the jissessment as a 
 Court of Wevision, and shall, after hi.'ariu>r the persons ctm- 
 plaining as well as the assessor or assessors, and such evi- 
 dence as may he adduced, determine the matter of the c )m- 
 ]daint and alter or amend the roll accordingly; and the roll 
 shall be finally passed by the' Court within two months aftei- 
 the time fixed, ]nn'suant to section 41, for retuiuiuii' the 
 same to the clerk of the municipality K. S. O. ISST, c. IS."), 
 P. 23: (iO V. c. 15, Sched. C. (120). ' 
 
 4»5. — (1) An ai)peal may he had from the decision of 
 the council ujion any complaint in respect to the first or 
 any suhseijuent assessment in the same manner as to the 
 County .Judge in other municii)alitics, 
 
 (2) Subject to the ]irovisions of section S4 of The As- 
 sessment Act, such ap])eals in respect of an assessment in 
 any nuinicipality in the Districts of Algoma, Thunder Hay, 
 Xipissing and Mtiskoka, shall be to the District Judge, and 
 in any municipalily in the Districts of Parry Sound, 'Mani- 
 toulin and l?ainy Kiver, shall be to the Stipendiary Mairis- 
 trate of the district: and such ajipeal shall lie whetluM- 
 the municipality was organized under anv general Act relat- 
 ing to municipal institutions in the said districts, or was 
 incorporated otherwise. 
 
 (3) The decision of the .Tudge or Stipendiarv "Miiiris- 
 trate shall be final. R. S. O. ISST, c. 185, s. 24; 52 Y. c.'.^r, 
 s. n. 
 
 4tt. — (1) The Judge rr Stipendiary ^fagistrate shall 
 hear such a])peals and shall return the roll to the clerk 
 of the municipality within six weeks from the date fixed by 
 section 44 of this Act for the final passina: of the roll l)v the 
 Court of Revision. GO V. c. 15 Sched. C' (127). 
 
 (2) The .Tudge or Sti])endiary ^ragi-strate mav note uji- 
 on the roll that any assessment in respect of which an ap- 
 peal is pending before him is undecided, and may return 
 pnch roll to be acted upon in resjicct of the assessments 
 
 
Al'I'KALS TO .STH'ENJMAUY MAGISTUATE. 
 
 231 
 
 which arc coiuludotl; and the said Judge or Magisitrate shall 
 thereafter certify to the clerk of the inunicii)ality his deci- 
 (<iou as to such apiieah and such certilicate, whether given 
 bei'oro or alter the expiration of the said six weeks, shall 
 have the like elVect as if his decision were entered iii)on the 
 mil hv the said .hulge or Magistrate, li. S. O. 1S87, c. 185, 
 
 47. Notice of appeal shall, in all cases of appeal, be 
 ^dven witiiin ten days after the (hite fixed hy section 44 of 
 this Act for the linal passing of tlie roll by the Court of 
 Kevision, and shall he left with tlie clerk of the Division 
 Court of tlie division in which tlie municipality is situated, 
 and a copy thereof shall also he left with the clerk of the 
 municipality; and siu'h notice shall lie so given, and left 
 Avithiu the time, and the said clerks respectively shall, with 
 regard to such a])peal, ])erforin all tlie duties and matters 
 in the manner, in that behalf reipiirod by law in th? ease 
 <if a like ajipeal to the Conntv Judge in other municipalities, 
 \i. S. (). INSr, c. IS.-), s. -JCi; (io V. c. L"), Sched. C (I'i.S). 
 
 4H. "^I'lie Judge or Stipendiary ^fagistrate shall have 
 the like powers, and shall jterform tlie like duties in respect 
 f)f such ap])eals as are performed liy the County Judge in 
 like cases in other municipalities. ^^ S. (). ISST, c. 185. s. 'it. 
 
 49. The roll when finally revised by the council, or by 
 the Judge or Stipendiary IMagistrate. in case of a])|'«eal. shuU 
 be taken, and held to be the roll of the municipality, for all 
 )nir))o>es, until a new roll has been made as herein jirovidcd. 
 ■R. S. O. ISSr, c. 185, p. 2S. 
 
 *50. The council may, in each year after the final re- 
 vision of the roll, iiass a by-law for levying a rate on all 
 the real and personal ])roperty rated on said roll, of not more 
 than two cents on the dollar, to lU'ovide fer all the nec^^s- 
 sary ex^ienses of the nniniciiiality, and also such sum or sums 
 as inav be found expedient for the puqmses menticmd in 
 section 32 of this Act. R. S. 0. 1887, c. 185, s. 30. 
 
 *i1 — (1) All municinal taxes except for debenture 
 deht, levied in any township in a nnion formed in the Dis- 
 tricts of I?ainy l^ivor and Thnnder Bav, shall, excepting? 
 ten per centum thereof, and the costs of collection, be ex- 
 pended within the township in which the same are levied, 
 on roads, bridges, and other works of the like kind, neces- 
 •sarv for openin? nn and settlinar the said townshi]). "R. S. O. 
 18Sr. c. 185. s. 31 (1); 53 Y. e. 51, s. 1. 
 
232 
 
 THE ASSK.SSMENT LAW. 
 
 ('i) TIio council of tlu- said union shall l)o at liberty t<> 
 irtaiii and a|i|)ropriatu tor the "ienoral and other e.\|ienses 
 of tiie iiiiiMiii|ialitv the reservation of ten jier centum, and 
 tine expense of collection. K. 8. 0. 1H87, c. 185, s. 31 (2). 
 
 •53. Till' council shall, hy hy-law, fix tiie time for tht- 
 ddlcctor to make iiis return, and the collector shall have 
 the same powers as are conferred on collectors by The As- 
 sessment Act. n. S. (). ISST, c. IS.'), s. :i2. 
 
 5J{. Subject to the provisions of sections 5fi to oi),. 
 arrears of taxes due to any municipality in any of the said 
 di.-tricts, shall be collected and nuinajred in the same way 
 as like arrears due to municipalities in counties; and the 
 treasurer and reeve of such municipality shall i)eri'()rm tin- 
 like duties in the collection and management of arrcais of 
 taxes as in counties, are ])erformed by the treasun rs an 1 
 wardens thereof; and the various provisions of law lehitiiiLi' 
 to sales of land for arrears of taxes, i.nd to deeds jiiven 
 therefor, shall unless otherwise provided by this Act, a])itly 
 to the said municipalities and to sales of land therein for 
 arrears of tax(s due then'on, and to deeds >>iven therd'or. 
 1?. S. (). issr, V. IS.-), s. :i;5; .-)-3 V. c. 17, s. .-) (!»). 
 
 154. — (1) No !';\]v of any lands for taxes shall take | Ince 
 in any such municipality exce|)t durin^i the months of .Inly. 
 Aujiust, Septend)er or ()ctol)er. K. S. O. ISST, c. IS."), s. ;U; 
 .^)!» V. c. .■).5, s. 1. 
 
 Ci) This section shall not apply to the districts of Parry 
 Sound and ^luskoka, whether the municipality has been 
 established under the provisions of this Act or of The ^luni- 
 ci|)al Act. .■);? V. c. .■")"^, s. 'i. 
 
 SiSi. Where lands have l)een sold for taxes in anv ol' 
 the municipalities in the districts of ^fuskoka and Parry 
 Sound before the '^;>rd day of ^larch, ISS!), the deeds for the 
 lands so sold shall be executed by the treasurer and reeve 
 of the inunicijiality. .").'? V. c. 52, s. 1. 
 
 Sdkii for Td.res in ^fll■'<h)l,■ll and Parry Sniiiiih 
 
 5tt. The ])owers and duties imposed by The Assess- 
 ment Act upon the treasurer of a county in respect to the 
 collection of arrears of taxes, and in res])ect to the sale of 
 land for taxes, shall, in the districts of ^Fuskoka and Parry 
 Sound, be exercised and ])erformed hy the sheriH's of thii 
 said districts respectively; and all ])rovisions respecting" the 
 sale of lands for taxes in counties, shall, as far as ])racticable, 
 and where not inconsistent with this Act, apjdy to sale^ 
 
SALE OF LANDS IN MUSKOKA. 
 
 23a 
 
 iiiidiT tills Act; and iill dutli's iuid prtK'e(.Mliii<:s ri'iiulri'd to 
 Ij*' in'rioniifd liy tlio (itlici'i',s of locnl numiilpidlties. in re- 
 gard to tJK' folU'ftioii (d' such arrears upon lists received 
 IroiM loiinty treasurers, shall, hy the said oilieerss, lie por- 
 rornied in respo-ct to sindlar lists received from the sherill's 
 of the saivl distriets. 'yi V. v. IT, ss. 1, :}. 
 
 ^7. Where any portion of the tax on lands in the 
 distriets of .Muskoka and Tarry Sound has heen due for 
 and in tlw third year, or for more than three years jireeedin^ 
 the then eurrent year, the sheriff of the distriet, unless other- 
 wise direeted hy a hy-law of any niiinieipal council in the 
 district, shall make out a list in duplicate of all the lands 
 liahli' under the ])rovisi()ns (d' The Assessment Act to he 
 sold for taxes in every municiiiality in the district, with 
 the amount of arrc-ars apiinst each lot set o|tposite to the 
 same, and transmit the same to the reeve of the municipality 
 in which the lands are sitmite, and such reeve shall aiithtn- 
 ticate the list hy alHxiiifr thereto the seal of the c irporation 
 and his signatnre, and one of the lists shall he deposited 
 M'ith the clerk of the municipality, and the other shall he 
 returned to the sheritf with a warrant thereto annexed, un- 
 der the hand <d' the reeve and the seal of the municipality 
 commandinu' him to li'vy upon the lands for the ariears due 
 thereon, with his costs. ')2 X. c. IT, s. 4. 
 
 ate 
 
 HH. — (1) Where lands lial)le to sale for taxes are sitii- 
 in the townships of McMurrich, Wyerson. Strcn,ir, 
 
 J-aurier. Xipissiuii-, Perry, Armoui', .Joly, (iurd, Uethuno, 
 Proud foot, ^lachar, llimsworth, or in the villajfcs of Sun- 
 dridge. or P>urk's Falls, the sale of such lands for taxes shall 
 take iilace at Burk's Kails. 
 
 Ci) Wliere the hinds are situate in tln' township-; of 
 Spence, Ferrie, Trintrle, Croft, l>ount. Hardy, Chapnuin, 
 Mills or Patterson, the sale sh:dl taloj i)lace at Maganetawan 
 village. 
 
 (;i) Where the lands are situate in the townshii)s of 
 Conger, Humphrey, ^fonteith, Carling, Shawanaga, Hairi- 
 s(Ui, Wallhridjje. ^lowat. Cowpcr. ^IcDougall. ^rcKellir, 
 llag'crman. ^fcKenzie. Wilson. 'McConkey, F(dey, Chiistie,. 
 Ferguson, Hurpce, Burton, Brou^n, Blair, the town of Parry 
 Sound, or other i)arts of the District of Parry Sound not 
 named in this section, the sale shall take jdac;' at the town- 
 of Piirry Sound. 
 
 (4) Where the lands are situate in the townshins of ^fe- 
 dora. Wood, Morrison, ^Fuskoka, livde, Baxter, Ciil)son, or 
 
234 
 
 THE A.SSEHSMKNT LAW. 
 
 I'Veomnn, llic town of (iriivtnliursl or the villaiic of J^)^t 
 ('iirlin<r, till.' sale .■-hall lake plaoi' at tlii' town ol' (Iravon- 
 luirst. 
 
 (')) Wlu'iv the lands luv situate in the townsliip ol 
 CliatVcy. I5riini'l. Stisted, Stciiliciisdn or Siiiclaii-. or in tlio 
 villajic oi" lIuntsvilK', the sale sliall taki' plat-t' at tiic said 
 villnge of Ihintsvilk'. 
 
 ((!) Where the lands are sitiiAte in tiie iownshi|) of 
 Cardwell. Watt, Monik. ]\r('riean, Kidout. ^racnnlny. i)ra|ior, 
 Oakley, or otlu-r parts of Miiskoka not name 1 in tliis section, 
 the sale shall take ))lat'0 at tlu' town of llraeehrid^e. 
 
 (T) On an application of the conncil of any township, 
 ■the ])lace oi sale may l)e directed l)y tiie liieiitcnant-Oov- 
 ornor in ("onncil to he transferred thereafter from any one 
 of the idaces herein named to any other of them. 
 
 (S) 'IMie advertisements for the sale shall he pnhlished 
 in the Ontario (iazette. and in some newspaper i)nhlislied 
 nt the plaee of sale or elsewhere in the district, and for the 
 periods re(|nired hy law. .')? \'. e. 11, s. .") (I-S). 
 
 5».— (1) The Judge of the District Court of ^Fuskoka 
 and Tarry Sound may, hy his order in writinjr. dire;'t that 
 the said sImmmITs respectively shall retain out of the moneys 
 collected hy thein in the performance of their duties, witii 
 respect to the collection of taxes nnder this Act, a snm of 
 over and ahove the two and one-half jior cent, provided liy 
 section 100 of The Assessment Act, hut such sum. in- 
 cludinjr the said two and one-half per cent, shall not ex- 
 ceed the ten per centum which nnder section IHO of The 
 Assessment Act may he added to arrears of taxes on the 
 1st day of ^fay in each year, and is actuallv retvivel from 
 the ])arties concerned hy the sheriff nndt-r the ]irovisions of 
 this Act in that hehalf. 
 
 (2) The sheriffs shall on the 1st day of June and Do- 
 cemher in each year, pay over to the treisurers of the re- 
 f;pective municipalities all moneys collected hy them prior 
 to the said dates, in respect of lands in arrears for taxes. 
 
 (3) The books and accounts of the said sheriffs shall he 
 audited annually on or hefore the odth day of 8ei)temhcr 
 in each year, hv the District Attorney of ^luskoka and Parry 
 
 Sound. 
 
 15 V 
 
 1. 
 
 Sales for Tu.res in Free Graiil Distrlrls. 
 
 As to restrictions upon piirchasers at Tax Sale* of 
 land in Free Grant Districts. See c. •2"34, ss. 18."j-isr. 
 
AN ACT RESPECTING FIREMEN, 
 
 UliVISEI) STATUTES OF ONTARIO, 1H!»7, 
 VOLUME II, CHAPTER 231, PAGE 2873. 
 
 H. Till' iiiiiiiic'iitjil foimcil of a lity wluTcin tlu" ruriii;i- 
 tioii of c'()iii|iaiiii's (tf liivnit'ii is by law aiitliorizcti and r»;<iii- 
 lati'd, iiiav, 1)V l)V-la\v, enact, tliat wlii'ii a nii'iiihiT of a com- 
 jtaiiy ol- lirciiicii regularly ciu'oIIlmI in siicli city, has rcirulai'ly 
 anil faith fully served in such coiiipany i'or the space ami 
 term of seven years consecntively, such memUer. upon pro- 
 (lucinjf due proof jf his havin<r so served, shall receive a 
 wrtificate from the clerk of the council of the city, or the 
 clerk of the corporate body under whose ai'thoiity the com- 
 ])an" was established, that he has been re<rularly enrolird 
 and served as a niendier of the said fire company for the 
 space of seven years. }{. S. O. 1SST, c. ISS, s. o. 
 
 O. The certificate shall exempt the ])erson nam"d 
 therein from the payment of anv personal statute labor ta\ 
 thereafter, and from servinjr as a juror on the trial of any 
 cause in anv Court within this ])rovince. IJ. S. O. 18HT, c. 
 18S, s. fi. 
 
 (See also, as to exemption of (iri'inen from jury service-;, 
 cap. (il, sec. fi {'.]\): ami as to exemption from municipal 
 offices. Cap. 9"?;?. sec. S4). 
 
 AN ACT RESPECTING PUBLIC FREE 
 LIBRARIES, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME II, CHAPTER 232. PAGE 2875. 
 
 8. A public library may be established in any city, town 
 or incorjioratcd villa<;e, in manner heieinafter provided, 
 5S Y. c. 45, s. 2 (1). 
 
 8. T'pon the conn'nfr into operation of this Act in any 
 innnicipality, it shall, a* rej^ards such municipality. 1e 
 
2-M] 
 
 THE ASSKSSMENT LAW. 
 
 
 If: 
 
 (liH'iiii'd to lie iiU'(ir|i<»riiti'(l with the Municipal and Assi'ss- 
 Micnt Acts from time to time all'cctinjj: sucli munici|iality. 
 :..s V. c. 45, s. •> (T). 
 
 14. — (1) I-'or the imi'iioso of providiiij;- lor the ex- 
 penses necessai'v [or carrviii<>- this Act into elVect, the cmmcil 
 of the miinici[iality, in aihiition to all otlier lates and assess- 
 ments K'vied and assessed Tor municipal [)urposes, shall levy 
 and assess from year to year a special annu i rate sullicient to 
 I'urnish the amount estimated by the sain hoard to he reipiirod 
 as aforesaid, l)ut not exceedino- one-half of a mill in !;ho 
 dollar upon the assessed value of all rateal)le real and por- 
 xuial jtroperty, such rate to l)e cal 
 
 led 
 
 The I'uhlic T.ihrarv 
 
 Ifate 
 
 (2) In cities with over lOO.OOO of a jiopulation. tin- 
 council shall not levy in any yt'ar a rate ji'reater than one- 
 (juarfer of one mill in the dollar. 
 
 (o) in case any |tul)lic library hoard requires the coun- 
 cil to raise, as provided in the saitl Act, any money involving; 
 iiu assessment excee(lin«>- the amount specilied in suh-section 
 1 of this section, for the purpose of |)urchasini;" or ei'e<';i;ig 
 huildiniis, the coinicil hy a two-thirds vote of all the members 
 thereof may refuse to raistv such sum, and, if tin' board re- 
 (|uire<, the (piestion shall be submitte(l by the ceuncil to a vole 
 i)f the electors of the nnmicipality entitled to vote on mnnoy 
 by-laws, in the manner providi'd by the Municipal Act, 
 in respect to by-laws for the creati<-n of (lel)ts, and in 
 the event of the assent of lh(> electors beiuii' obtained, it 
 s'lall !)(' the duty of the council to raise the said amount in 
 the manner provided 1)V the said Act. 
 
 AN ACT TO PROVIDE FOR THE ESTAB- 
 LISHMENT AND MAINTENANCE 
 OF PUBLIC PARKS, 
 
 lli'^VrSED STATf'TKS OF ONT.XRK), 18!)7, 
 VOLUME II, CHAPTER 233, PAGE 2389. 
 
 12. Real ami jji-rsonal jtroperty niay l)e devised, I)e- 
 (jueathcd, iininted, conveyed, or jiiven to the county, city, 
 town, township, or villajie, for the establishment or forma- 
 tion (d' a parl<, or for the purpose of the improvement rr 
 
PUBLIC PARKS AND TAXES. 
 
 2,'i7 
 
 ornamentation of any park of the county, city, town, town- 
 ship or viUage, ami of the avenues, boulevards and drivea 
 and api»roaclies thereto, and of the streets connecting therc- 
 witii; and for the establishment and nuuntenance on park 
 pro})erty of museuius, zoological or other gardens, collections 
 of natural history, observatories, monuments, or works of 
 art, npon such trusts and conditions as may be i)rcscribed by 
 the donor. K. 8. O. ISST, c. TJO, s. l^j'S-t V. c. 44, s. 1; 
 GO V. c. 15, Sched. B (7). 
 
 18. — (1) The board shall have juiwcr and authority to 
 acquire by jjurchase, lease, or otherwise, the lands, rights 
 and jn-ivileges needful fin* park i)urposes under this Act. 
 
 17. — (;5) The council shall, in addition to all other 
 rates and assesments for munici|)al pur|)oses, levy and assoss 
 iu every year a special annual rate sutlicient to furnish the 
 amount estimated by the board to be required for the year, but 
 not exceeding one-luilf mill in the dollar upon the assessed 
 value of all rateable real and ])ersonal propertv; such .'ato 
 to be called "The Park Fund IJate." The said rate 
 shall be deemed to be included in the limit of two cents on 
 the dollar authorized ])y the ^lunicipal Act in that behalf. 
 
 32. Upon the coming into operation of this .\ct in 
 any municipality, it shall, as regards such munici])ality, io 
 deemed to l)e incorporated with the ^lunicipal and Assess- 
 ment Acts for the time being affecting such municipality. 
 R. S. O. 1887, c. 190, s. 22. 
 
 AN ACT TO PROVIDE FOR THE CON- 
 STRUCTION OF MUNICIPAL 
 WATERWORKS. 
 
 REVISED STATUTES OF ONTARIO. 1807. 
 VOLUME II. CHAPTER 235, PAGE 2905. 
 
 20. — (1) The corporation shall regulate the distribu- 
 tion and use of the water in all jilaces and for all purposes, 
 where the same may be reipiired, and from time to time shall 
 fix the prices for the use thereof, and the times of payments; 
 
2as 
 
 THE ASSESSMENT LAW. 
 
 and Hk'V may erect sjiicli nuinl)or of public hydrants and in 
 jiiicli piaci'!? as tliey sliall see lit, and direct in what manner, 
 and lor wliat purpose the same shall be used, all which 
 they may change' at their discretion, and may fix the rate or 
 rent to be paid lor the use of the water by hydrants, lire- 
 l)lugs, and j)ublic buildings. 
 
 (2) The sum jtayable by the owner or occupant of any 
 house, tenement, lot, or part of a lot for the water supplietl 
 to him there, or for the use thereof, and all rales, costs and 
 charges by this Act to be collected in the same manner as 
 water rates, shall be a lien and charge on the house, tene- 
 ment, lot, or part of a lot, and may be levied and collect-d 
 in liUe manner as municii)al rales and taxes are by law 
 recoverable. 1?. S. O. 1SS7, c. l}»a, s. 19. 
 
 21. — (1) The corporation nuiy from time to time 
 make and enforce necessary by-laws, rules and regulations 
 for the general maintenance, management and conduct of 
 the water-works, and of the otiicers and others employed in 
 connection with them, not inconsistent with this Act, and 
 for the collection of the water-rent and water-rate, and for 
 fixing the time and times when, and the [daces where the 
 same shall be pa;, ible. 
 
 (2) And also for allowing a discount for prepayment, 
 and in case of default of payment nuiy enforce payment by 
 shutting oil' the water, or by action in any (!onrt of com- 
 petent jurisdiction, or by distress aiul sale of the goods and 
 chaltels of the owner or occupant, or of any yoods and clnt- 
 tels in bis possession, wherever the same may 1)e found in 
 the municipality, or of any goods and chattels found on the 
 ])remiscs. Ihe ])ro])erty of or in the possession of any other 
 occupant of the ])remises; but where the arrears exceed one- 
 (piartcr. no distress shall be made of any goods and chattels 
 wlreli are not the property of the person liable for the water 
 rate. 
 
 (;?) The distress and sale may be conducted in the «ame 
 manner as sales are conducted for arrears of taxes, and the 
 costs chargeable shall be those i)avable to baililTs under the 
 Division Courts Act. "R. S. O. 1SS7. c. 102, s. 20. 
 
 22 — (1) The atteni]it to collect the rates by any pro- 
 cess hereinbefon^ mentioned shall not in any way invalidate 
 the lien n]ion the ]iremises as hereinbefore ])rovided. 
 
 (2) Tn the event of the rate remaining nncoUcctd and 
 nni)aid, and continuing a lien upon the said premises ns 
 
UETUIINS AS TO AKKKAUS. 
 
 23& 
 
 al'orosiiti, tho amount of tlio rate so in arrears sliall ho lo- 
 tiiriioil by the collootors to the treasurer of the nuiMieipality 
 annually, on or l)efore the eighth chiy of April, in eaeii and 
 every yeai', or sueli otlier time as nuiy l)e lixed hy the eor- 
 jioration l»y l)y-la\v in that Ijeiiaif, and the same, together 
 with interest at the rate of ten per cent, per annum thereon, 
 sludl thereupon he eolleeted l)y the treasurer i)y the sale of 
 the lands and i)remises in the same manner and suhjeet to 
 the same provisions as in ease ol' the sale of non-resident 
 lands for arrears of municipal taxes. \{. S. (). IS87, c. IDv, 
 
 s. -n. 
 
 an. 'rile eorpoiation shall have |io\ver to eni[tloy the 
 ordinary collectors and assessors, and such other persons as 
 in their opinion may he necessary to carry out the objects id' 
 this Act, and to specify their duties, and to li.v tiieir com- 
 pensation; and all such [lersons shall hold their ollices at 
 the pleasure of the corporation, or as the corporation shall 
 deternune'by by-law in that behalf, and shall give such 
 security as the corporation shall from time to time rei|uir>\ 
 and such assessors and collectors shall have as full power in 
 the performance and enforcement of the matters to them 
 committed as the assessors and collectors of the nnmicipality 
 mav by law jtossess and enjoy in respect of municipal taxes. 
 
 K. s. (). issr, 0. !!>'>, s. 22'. 
 
 ^^^. The lands, buildings, maciiinery, reservoirs, pipes, 
 and all other real or [)ersonal |)ro[)erty connected with, or 
 appertaining, or belonging to the waterworks, sludl be ex- 
 empt from municipal taxation. |{. S. (). ISST, c. \'.^2, s. "^7. 
 
 SIT- I'or the purpose of assisting in the jiayment of 
 any delientures issued lor thei i)ur|)oses of waterworks con- 
 structed nnder the provisions of this Act, and the inter;>st, 
 thereon, the corporation may provide by l)y-law for the 
 assessment ami colh'ction of a special tax orrateineich 
 year, for not exceeding four mills in the dollar, u])on the 
 several pro]K'rties, according to the assessed value thereof, 
 fronting or abutting npon ihe street in, through and along 
 
 which the waterworks ii'ains are 
 
 laid. 
 
 MS W( 
 
 '11 as nU other 
 
 )iroperties which may enjoy the advantage of use of wat(M' 
 troni the said main, distant not nunv than .'^OO fe(d there- 
 frouK for the ])urpose of protectiim against fire, whether the 
 owners or ratepayers thereof use the water nr not for general 
 imriuises. to meet the yearly interest on any debentures 
 issned for the ]inr]iose of the said waterworks, and \n form 
 a sinkinsr fnnd for the pnvnient of all said dohentures; pro- 
 vided that the collector of taxes, u])on the product irMi hy llif> 
 
■240 
 
 THE ASSEHSMLNT LAW. 
 
 •owiKT or ocL'Upimt usini>- said watiT ol' tlie rocoipt for llic 
 ])ayiiiont ol' the rent fliar>:oal)l(.' lor tlit' usf tliorenl', during 
 tlie yoai', or siitdi proportion tliorocl' as siiall e(|iial sncli 
 spc'fial lax, siiall rcnut or allow to such owner or occupant 
 tlic anu)unt so paid as the ])aynicnt /irn laii/o on ju-i'ount oi' 
 the special tax autlu»rized to l)e k'vicd l»v this seitii)n. "»;> 
 
 Y. c. r),s, s. 1. 
 
 AN ACT TO IMPOSE A TAX ON DOGS, 
 
 liEVlSi:!) STATUTES OF ONTARIO, 1M07, 
 VOLUME II, CHAPTER 271, PAGE 3504. 
 
 1. Sul)ject to the piovisioii in the next lollnwing sec- 
 tion there shall he levietl annually, in every municipality in 
 Outaiio. U[)ou the owner, possessor or harhourer of each dog 
 therein, an annual tax ol $1 lor a dog, and '$"i lor a bitch. 
 I'rovided, nevertlieless, that the owner or possessor ol' a ken- 
 nel ot pure bred dogs which aie registered in the " Canatla 
 KcJinel Register," may in any yuir obtain froiii the treasuier 
 <)!' the nuinieipality a certificate of having paid to such 
 treasmer the sum of $1(1 as a tax upon such kennel tor th.it 
 year, and upon the production thereof to the assessor, the 
 owner or possessor of such kennel shall he exempt from 
 assessment and any furtlu'r tax in respect thereof for the 
 .said year, 'hi V. c. (i"^, s. 1. 
 
 **. I'pon the jietition of twenty-five ratepayeis. the 
 council of any city, town, township or incorporated village, 
 may provide by by-law that the said tax, or any ]»ai't of it. 
 *liall not be levied in said nuinieipality. 5;J \'. c. (!'i, s. 'i: 
 T)') V. c. .")'), s. 'i. 
 
 »f. The assessors of every municipality within which a 
 l)y-law has not been ])assed as providi'd in the jireceding 
 section, shall, at the time of making their annual asses<- 
 Tnent. enter on the assessment roll, in a coliiinii prepared 
 for the ]nir|!ose. opposite the name of every persim assessed, 
 and also opposite the name of every resident inhabitant not 
 otherwi-;e as-c^sed, beinff the owner or keener of anv do.r. 
 the number bv him owned or kept. ■R. S. O. ISST. c. ?1 I, 
 «. 3. 
 
lAXE.S I'UOM DUOS AND Al'1'UOl'KlATlONS. 
 
 241 
 
 Si. Tlio colk'ctoi's loll ol llio iiiimieipalily shall (.-on- 
 taiii tiiu liaino ul ovciy lorsuii onliTi'tl uu the assossiiu'iit 
 roll a.s tho owner, |)O8.-0vsur or koopor of auy ilog, witii tlio 
 tax heroliy iiiiitosoti, in a soparalo it'liiinii;'aiul tlu' lolk'ctor 
 shall profiod to coUoc-t tlu' saiiii', and at the sanio tiuu- and 
 with till! like authority, ami iiiaku rotuiiis to the tie.isiirer 
 ol the imuiieipality, in the same manner, and sidijeet to the 
 same liabilities in all respects lor paying over tlie same to 
 the treasurer, as in the ease ol' oilier taxes levied in the 
 municipality. 1{. S. (). 18<s7, c. 'ilA, s. o; b3 \'. e. (i'i, s. I. 
 
 O. In cases where persons have been assessed lor dogs, 
 and the collector has tailed to collect the taxes aiithoii/.ed by 
 this Act, he shall report the same under oath to any Justicii 
 of the J'eace, and such .)iisti<e shall, by an order under his 
 hand and seal, to be served by any duly ipialilied constaiile, 
 reouire such dogs to be destroyi'd by the owners. i)os-essors 
 or liarbourers thereof, or by a constable, and for the purpose 
 of carrying out the said order any constable may enter in 
 tiie premises of the owner, possessor or harlioiirer of the dog 
 ordered to be destroyed and destroy such dog; and in case 
 any collector neglects to make the aforesaid report within 
 the time re(|uired for paying over the taxi's levied in the 
 municipality, he shall be liable to a penalty of $!•> and 
 costs, to be recovered in the same nianner as provided 'n 
 section IT) of this Act. R. S. (). ISST, c. 214, s. (1; n:? V. 
 c. ()ti s. T); ,■)(; V. c. 4G, s. 1. 
 
 T. The money collected and [laid to the clerk or trea- 
 surer of any mnnici|)ality under the preceding si'ctions, sh ill 
 constitute a fund for satisfying such damages as arise in 
 any year from dogs killing or injuring sheep (U* lambs in 
 such municipality; and the residue, if any. shall form pa:t 
 of the a-iscts of the ninnicipality for the general purpo-^.'s 
 thereof; but when it beeomes necessary in any year for the 
 purpose of paying charges on the same, the fund shall In* 
 supiilemented to the extent of the anionnt whii-h has ho'<u 
 a))plied to the general purposes of the municipalitv. !?. S. 
 O. ISSr, c. 214, s. 7. 
 
 S. In case the council of any city, town, township, cr 
 incorporated village deems it advisable that tlu' tax by this 
 Act established should be maintained, but that the ajiplica- 
 tion of the proceeds thereof by this Act |)rov:dt(l should be 
 dispensed with, it shall be lawful for such ceunc'l liv bv-law 
 to declare that such application shall be dispenseil with; ,iiid 
 thereafter dnrinir the continuance of such hv-law. the <e('- 
 
 tions of this Act numbered ft. 
 
 an 
 
 d 17 to 21 incliHive, 
 
 A.A— 1(> 
 

 242 
 
 THK ASSESSMENT LAW. 
 
 shall have no force or efl'ect in the nuinicii)ality within the 
 jurisdiction of such council; and the moneys collected and 
 paid to the clerk or treasurer of the municipality, under the 
 remaininfr sections of tin's Act shall l)e the pro])erty of the 
 jnunicijialitv. and shall be subject to its dis))osition in 'ike 
 manner as other local taxes. R. S. (). 1887. c. 214, s. 8 (1); 
 53 V. c. 02. s. 8; 55 V. c. 55. s. 1. 
 
 AN ACT RESPECTING LINE FENCES, 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 VOLUME II, CHAPTER 284, PAGE 3247. 
 
 7. — (1) The fence viewers shall make an awaid (Form 
 3) in writing signed by any two of them, res})ecting the 
 matters so in dispute; which award shall si)efcify the locality, 
 quantity, description and the lowest price of the fence it 
 orders to be made, and the time within which the work shall 
 be done, and shall state by which of the said parties the co?ts 
 of the proceedings shall be paid, or in what proportion the 
 same shall be paid. 
 
 O.— (1) The award may be enforced as follows: The 
 person desiring to enforce it shall serve upon the owner or 
 occupant of the adjoining lauds a notice in writing, re- 
 quiring him to obey the award, and if the award is not 
 obeyed within one month after service of the notice, the 
 person so desiring to enforce it may do the work which the 
 award directs, and may immediately take ])roceedings to 
 recover its value and the costs from the owner ])y action in 
 any Division Court having jurisdiction in the locality; l)ut 
 the Judge of the Division Court may, on application of 
 either ])arty, extend the time for nuiking the fence to such 
 time as he'mav think just. R. S. O. 1887, c. 21 J), s. 9; 50 
 Y. c. 05, s. 1. " 
 
 (2) Instead of requiring execution to be i-;sued upon 
 snch judgment, the party entitled to enforce the iudgmeiit 
 may obtain a certificate from the Clerk of the Division Court 
 of the amount due for debt and costs in resi)ect of such 
 
TAXES JO FAY AWAlJl). 
 
 24a 
 
 judgment, aiul shall bo entitled upon lodging the same with 
 the elerk of the municipality to have the amount so certiKed 
 ])laeed upon the colleclor's roll, and the same may be jol- 
 k'cted in the same manner as taxes are eolleeted and sh.iU, 
 until so eolleeted or otherwise i»aid, be a charge upon the 
 lands liable for the jiaynient thereof, and in such case execu- 
 tion shall not thereafter issue on such judgnunt. .">!» V. c. 
 <»»'), s. 1, 
 
 AN ACT RESPECTING PUBLIC SCHOOLS, 
 
 REVISED STATUTES OF ONTARIO, 1897. 
 VOLUME II, CHAPTER 292, PAGE 3321. 
 
 25. — (1) The secretary-treasurers of all boards of pub- 
 lic school trustees in unorganized to\\nshii)s shall 1)e, c.r 
 offico, members of a court of revision, ami three of them, 
 acting together, shall be a legally constituted cou.rt for the 
 revision and correction of school section assessment rolls, 
 and for the hearing and settlement of any appeals against 
 the same. The nieiid)ers of such court shall be ])aid reason- 
 able travelling expenses by their respective boards of trus- 
 tees for attendance as a court of revision. 
 
 (3) In every ca>e where from the sparseness of 
 settlements, it would be inconvenient for a court of revi- 
 sion as herein constituted to meet for the revision and equal- 
 ization of the assessment roll, it shall l)e btwful for the in- 
 spector, on the request of any board of trustees, to assume 
 the functions of such court of revision for the section ■»n 
 behalf of which such re(pu'st is made, whereupon ho shall 
 be the court of revision for such section, and all the ])ro- 
 ceedings of the inspector in tlie matter of the revision or 
 correction of the assessment roll, shall bo subject to the 
 provisions of this Act. and shall have the same effect as if 
 made in a court of revi-ii<m constituted under tlie ]>roceding. 
 sub-section. 50 V. c. 70. s. 2."). 
 
 36 — (1) The trustees of all school sections in un- 
 organized townships, shall, annuallv. aiipoint a duly (lualified 
 person to make out an assessnuMit roll for the section, the 
 secretarv-treasnror of which shall submit a certified copy of 
 the same to the proper court of revision for the correction 
 of errors or improper entries that may be found therein. 
 
244 
 
 •JHE AiiSESJSMLNT LAW. 
 
 (5}) The pt'i^ou appointt'il lor proparing such asi&t'ssnieiit 
 roll !<hali be !«ubjeet to tlie provision oi the Assessiueut Ael 
 witli leganl to the equitable rating of all taxable properly 
 in such sciiool section, and siiall, l)etore returning Ins asses- 
 inent roll to the secietary ol' tlie school section, attach 
 thereto a certilicate signed by liiiii and verilied upon oath 
 or atliriiiation, accorchng to the loriii [)rescribe(l in tlie 
 Assessment Act. 
 
 (H) A coj)y oi tlie roll as correcteil shall be ojicn lo 
 ijispection by all persons interested, at some conveiiieuL [ilacu 
 in the section, notice whereol', signed l)y the secretary-trea- 
 surer of tile section, shall be annually posted in ai lea-l 
 three of tiie most public places in the section, and shall stale 
 the [dace and the time at which the court will hear appeals 
 against the said as^essmellt roll, and such notice shall be 
 posted as aforesaid by the tiustees for at least three weeks 
 prior to the t'niie appointed for hearing the ap|)eals. 
 
 (4) All appeals shall be made in the same manner and 
 after the same notice, as nearly as may be, as appeals .ire 
 made to a court of revision in the case of ordinary muni- 
 cijial assessments, and the court of revision, as constitntLMi 
 according to section 2r), shall have the same i)owers as 
 ordinary municipal courts of revision. 
 
 (5) The annual roll, as finally passed and signed l)y 
 the chairman of the court of revision, shall be binding upon 
 the trustees and rate|)ayers of the section, until the annual 
 roll for the sik -eediiig year is jiassed and signi'd as afore- 
 said. 
 
 (()) Where any township under the jurisdiction of a 
 townshij) board is unorganized, appeals against its certilied 
 assessment roll, shall be made to the Stipendiary Magistrate 
 or Judge of the district or county. 
 
 28 — (1) The trustees may apjioint some fit and jiroper 
 person, or on** of themselves, to collect the rates ini])Osed by 
 them upon the ratepayers of their school section, or the 
 snms which the inhabitants or others may have suliseribod 
 or a rate bill imposed on any person; and may pay to 
 such collector at the rate of not less than five, or nioio 
 than ten per centum on the moneys collected by him; and 
 every collector shall give such security as is satisfiu-tory to 
 the trustees, which security shall be lodged for safe kee])ing 
 with the inspector by the trustees. 
 
 (2) Kverv collector shall have the same nnwers in col- 
 lecting the school rate, rate bill, or subscriptions, and -han 
 
SCHOOL TAXES AND I'lIK ASSESSOHS. 
 
 2J5 
 
 Ijo under tlio («anu' lial)ilitit's and oltligations, and procied 
 in tlu' sauK' manner in the school s^eetion or townsliip, as a 
 township colh'ctor in collectinif rates in liis lownshi)). as 
 provi(k'(l in tlie niiinieipal and assessment Aets from time 
 i(t time in t'oree. •")!> \'. c. TO. s. "^S. 
 
 I' II ion Srh'iiil SrcHiiiis. 
 
 40. The collectors of each municipality in which a part 
 u\' a union section is situate, siiall collect the .-•chool rates for 
 tliat part: and the amount collected from tlie several rate- 
 ]>ayers in each i)art of the union section shall he ])aid hy 
 the respective collectors to the treasurer of the municipality 
 in which such part of the union section is situate, and the 
 treasurer siudl jmy over the same without any charjre or 
 •deducticni to the triistees entitled thereto. ')!» V. c. T<>, s. 4(>. 
 
 EiiiKilization itf I'iiIdii Srluxil Assi'ssmeiitx. 
 
 51. — (1) Once in every three years the assessors of tiie 
 munici|)alities in which a union school section is situated, 
 shall after they have completed their respective assessnuMits 
 and hefore the first day of -lune. meet and deternnne what 
 ))roportion of the annual requisition made by the trustees 
 i'or school ])urposes shall be levied upon and collected from 
 ihe taxable property of the respective municii)alities, out of 
 which the union school section is formed. N'otice of such 
 determination shall he ^nven forthwith to the secretary- 
 treasurer of the union school section concerned. 
 
 (2) In the event of the assessors disafireeing as to such 
 proportion, as aforesaid, the inspector in whose district the 
 union school section is situated, shall name an arbitrator, 
 who, with the assessors aforesaid^ shall determine the 
 said matter and report the same to the clerks of the res|)ec- 
 tive municii)alities, on or before the first day of Jidy, and 
 the decision of a majority shall be final and conclusive for 
 the period of three years. 
 
 (."?) "When the union school section is composed of ) 
 
 )or- 
 
 tions of two adjoinintj counties, then on the disafrreement 
 of the assessors, the insj)ector of the county in which the 
 school house of the union section is situated shall name an 
 arbitrator, and the decision of a majority shall l)e final and 
 conclusive for the jjcriod of three years. 
 
 (4) The meetini; of the assessors for the purpose-; here'n 
 set forth, shall be called by the assessor of the municipality 
 in which the school house of the union section is situated; 
 
FT 
 
 246 
 
 THK ASSESSMENT LAW. 
 
 : 1 
 
 (5) Tlic asjit'f^siors, or the as!5Cs.sors and arbitrators ap- 
 jjointt'il as heroin rt'cpiiri'd may, at tlie reiiuest of the in- 
 spector or tivo ratepayers, within one niontii after tiie tiling 
 tliereol' witii the elerk reeonsick'r their award, and alter or 
 amend the same so far as to correct any omission or ernn- in 
 tlie terms in which such award is expie sed. 51) V. c. TO, 
 s. 51. 
 
 Duties of Trustees. 
 
 ttU — (S) To exempt in their discretion, from the pay- 
 ment of school rates, wholly or in part, any indigent per- 
 sons (notice of snch exemption to l)e given by tlie trnstee-; 
 to the clerk of the municipality, on or before the iirst day 
 of August), and, where deemed necessary, to provide for 
 the children of such ])ersons text-l)ooks and other school 
 supplies at the ex|)ense of the corporation. 
 
 Toinisliii) Assessments. 
 
 OO.— (1) The muiucii)al council of every township shall 
 levy and collect by assessment, upon the taxable property of 
 the public school sup])orturs of the whole township, in the 
 manner i)rovided by this Act, and by the Munici[ial and 
 Assessment Acts, the sum of $150 at least for every public 
 school which Las been kept open the whole year exclusive «d' 
 vacations. Where the school has been kept open for six 
 months or over, a ])roportionate amount of the said sum 
 of $150 at least shall be levied and collected by assessment 
 upon the taxable ])ro[)erty of the whole townshi]). An ad- 
 ditional sum of $100 at least shall be levied and collected 
 in a similar manner for every assistant teacher engaged for 
 
 the whole 
 
 year, and a pro|)ortionate amount if siich assistant 
 
 teacher was engaged for six months or over, 
 
 (2) Tn the case of union school sections, the municipal 
 council of each municipality of which the union school sec- 
 tion is composed, shall levy and collect u|)on the taxal)le 
 ])roperty of the respective municipalities, the said sum in 
 the proportion fixed by the equalization provided under >^ee- 
 tion 51 of this Act. This section shall not apply to union 
 sections formed lietween townships and urban municipali- 
 ties. 59 V. c. 70, s. fiG. 
 
 OT. — (3) Every municipal council shall have power,, 
 and it shall be thtir duty to correct any errors or omissions 
 that may have been made within the three years next pre- 
 ceding such correction in the collection of any school rate 
 
SKPAIUTE SCHOOLS AND TAXKS. 
 
 1Z47 
 
 (Inly imposed or intended so to be, to the end that no prop- 
 erty siiall escajie I'roni its proper ]>roportion of the rate, and 
 tliat no property sliall he compellecl to ])ay more than its 
 proper jjroportion of such rate, o!) V. c. 70, s. (57. 
 
 fi'*. It shall be the duty of the elerk of every town- 
 ship: — 
 
 (1) To transmit not later than the first day of Decem- 
 ber in each year to the county school inspector, a list> of the 
 snj)porters of separate schools against whom any county rate 
 for public school purposes has been j)laced upon the col- 
 lector's roll, showing the amount so rated against each, and 
 the total amount so rated. The county inspector shall, be- 
 fore issuing his order for the ])ayment of the county grant 
 to the public school sections, deduct therefrom the amount 
 so certified to him by the clerk of such niunici|)ality. and 
 shall give the trustees of the sejiarate school section an order 
 on the towJiship treasurer for the amount thereof, and it 
 shall be the duty of such treasurer to pay over the same. 
 
 {'i) To give to the ])ul)lic school insju'ctor when re- 
 quested by him, a statemi-nt of the assessed value of each 
 school section as shown by the revised assessment roll for the 
 year, and at the request of any board of trustees to furnish 
 the board with a statement showing the several ])arcels or 
 lots of land composing the school section for wliicli they 
 are trustees, the assessment of each ])arcel or lot, and the 
 amount of taxes entered on the collector's roll against each 
 parcel of such laiuls. and the population of each school sec- 
 
 Tl 
 
 u> cos 
 
 popi 
 tion between the ages of five and sixteen years, 
 of lu-eparing the latter statement shall be jviid l)v the board 
 of trustees -applying for the same. 59 V. c. 7o/s. (58. See 
 also c. 2!)4, s. 52. 
 
 OO rt shall be the duty of the clerk of every county to 
 make a return to the ^Minister of Education sliowing the 
 population of each minor municipality within the county, 
 and of the clerk of every city and of every town se])a rated 
 from a county to make a return sliowing the population of 
 such city or town, as shown by the res])ective assessment 
 rolls for the ])revious year, said returns to be nuide on or 
 before the first day of April in each year. 59 V. c. 70. s. 69. 
 
 Debentures in Rural Serlions. 
 
 70. — (3) Notwithstanding any alteration which nuiy be 
 made in the boundaries of any school section, the taxable 
 property situated in the school section at the time when such 
 
•^ 
 
 m 
 
 ','4 
 
 248 
 
 THK ASSKShMKNT LAW. 
 
 li»iiii WHS t'll"('(ti.'(l, shall lontiiuio to bo liiilik' Tor tlu' lato 
 wliicli iiiiiy l.i- Icvifd hy the townsliip tuiiiuii lor tlu- rc] uy- 
 iiK-nt of till' loiii). 
 
 Tl. — (I) The triisti'i's of any rural school may rciiiiiic 
 
 till' loiiucil to raisi", hy one ycaily rate, such siiiiis as may 
 
 1)0 necessary for the |)iircli;i-e <if a sehooihimse or site, ea' 
 the erection of a schoolhoiise or teacher's resideiue. 
 
 (•.') No numi('i|ml council shall levy or collect diiiiuji- 
 any one year more than one school rati', except lor tin- piir- 
 chase of a school site, or for the erection of a schoolhonse. 
 .">!» \'. c. TO, s. ri. 
 
 I'l'Lciiliircs ill I'riiiiii M iiiiici/inlilii'fi. 
 
 73. No hy-la\v passed hy any nmnicipality after the 
 14th day of April, 1<S!)'^, f(ir exempting any i)ortion of the 
 rateable ])roperty of a municipality from taxation, in whole 
 or ill part, shall he held or construed to exempt such prop- 
 erly from school rates of any kind whatsoeyer. .")!> V. c. TO, 
 
 s. t:?. 
 
 Non-resideiil I'lipils. 
 
 90. — (.')) When the children attending a neighboring 
 si'ction are three miles or more distant in a direct liiU' from 
 the schoolhonse in the section to which they belong, the 
 trustees of the section in which such children are resident 
 shall remit as nnieh of the taxes chargeable upon the ])ar- 
 euts or guardians of such children, for school purposes, as 
 would be at least equal to the fees paid to such neighboring 
 section. 
 
 S 
 i 
 
 AN ACT RESPECTING HIGH SCHOOLS AND 
 COLLEGIATE INSTITUTES, . 
 
 REVISED STATUTES OF ONTARIO. 1897, 
 VOLUME II, CHAPTER 293, PAGE 3376. 
 
 Municipal Granl.^ for Mninlenaiire. 
 
 32 — (5) Any municipality not included in a high 
 soliool district of the county, may ])royide for the payment 
 
TANKS Fo|{ MKill SCHOOLS. 
 
 24!> 
 
 of its sliiiic of till' niainti'iiiiiicc of coimiy |>ii|»ils hy ns-iv-s- 
 inciit ii|)()ii tli(> ralt'im.vcrs dI tlii' imini(i|)iility. 'I'lie iiiiiDiiiit 
 piiviihic ill siicii c'ii<t' sliiill lie ill tlic |ii'i)|iortioii wliicli tlic 
 t'(liiiiliz('<l as.-i'<siiii'iit of till' iimiiiripiility Itciirs tit the t'i|ii:il- 
 izi'd iissi's-iiH'iit (>r all tlif imiiiifipalitit's of tlic coiiiity 
 not iiiclii(lt'(l in any lii^li si'liool di-ilrict. When any rate 
 is li'viiMJ as aloi't'said tlion such niiinicipality sliall not l)i' 
 liahli' I'xci'pt as provided in si'ctioii :$(! lor any otliiT ratt's 
 lor lii^li sclio(d purposes, and all inoiicy so cfdli'cti'd shall 
 1)1' |iaid to thr county treasurer on or iiefore the l*>th it' 
 Dect'iiiber in each year. 
 
 83. • — (1) 'rile niiinieipal council or councils of every 
 hi^li school district shall levy and collect each yeir from 
 their respective iiiiiiiicipalities such siiiu or siiiiis as the 
 trustees of the lii^di school may deem neces-^ary for the iiiaiii- 
 teiianee of the liifili school, in addition to that received 
 from the county council and other sources under this Act, 
 and a i'urtlier sum, not e.xceediiiir live hundred dollars, in 
 any one year, if re(|uired Ity the trustees for permanent im- 
 provements, and said sum shall he levied hy one uniform 
 rate over the whole district, ."ill V. c. Tl, s. Ivi. 
 
 (Irants for I't'niKiiinil f iiijirorciiH'iils. 
 
 34. All sums of money ri'(piired hy the trusteo-i of any 
 liij-li school for permanent improvement> exceedin<r live 
 hundred dollars shall lie "aised hy assessment on the rat ■- 
 jiayers of the municipality or municipalities c()niposiii«r the 
 hit>h school district, on the application of the hoard of trus- 
 tees to the municipal council or councils of the district, 
 made on or hefore the first of Aiijiust in each year, and in 
 the event of the municipal council, where the hiijli school 
 district is composed of one municipality, or in the event 
 of a majority of the niunici|)alities composiiiif the hiirh 
 Behool district a|>provinjr of such application, the mnnici- 
 l»ality within which the hijrii school is situated shall i:;siie 
 dehentures therefor in the manner provided for the i-siie 
 of municipal delientures under the ^Iunici]nil Act. ')!» \. 
 c. Tl, s. 33. 
 
 3«5- — (2) Where the liiijli school district is eompofe;l of 
 more municipalities than one, the municiiial council of each 
 municipality composinji; the district shall ])ay to the council 
 of the nuinicipality in which the high school is situated 
 such ]TO]^ortion of the loan raised for high school pur|)oses 
 as the eqnalized assessment of each municipality, or i)art 
 
^ 
 
 250 
 
 THE ASSblSSMEN'l LAW. 
 
 I iy 
 
 mi 
 
 thereof l)elonj>:ing to the high school di.striet hears to the 
 equalized asse**sinent of the whole district. But nothing 
 herein contained shall prevent tlie nuinicipality within 
 which the high school is situated from assuming the full 
 cost of permanent inipiovements, or from undertaking to 
 pay any debentures that may he issued for such purpose, 
 notwithstanding that such municipality formv only a part of 
 the high school district. 
 
 (5) Xo nuinicii)al hy-law hereafter jiassed for exemj)ting 
 any portion of the rateal)le property of a munici])aiity from 
 taxation in whole or in part shall he held or construed to 
 exempt such property from school rates of any kind what- 
 soever. 5!) V. c. Tl, s. 34. 
 
 36 — (1) The council of any municipality or county 
 may raise by assessment, in addition to the sum required to 
 be raised by this Act, such further sums of money as may 
 he deemed expedient I)y the council for the maintenance or 
 permanent improvement of any high school, provided in the 
 case of counties, that the additional sum so raised for higli 
 sclicol purposes shall he a[)portioned among all the high 
 schools of the county in ])roportion to the liability of the 
 county to each high school. 
 
 {2\ The county couneil of two or more counties united 
 for municipal ])ur[)oses may a|)portion the amount to be 
 levied for higii scliools so that cich county forming such 
 union siiall be liable only for tbe maintenance of the higii 
 schools within such county. ")!> V. c. Tl, s. ;?5. 
 
 a7. — (1) All moneys which any municipal council of 
 the high schorl district is autliori/.ed to collect under this 
 Act for permanent imjjrovenu'nts, shall be paid to the trea- 
 surer of the high school board on or hefore the Sfith day of 
 l)ecend)ev of the year in wiiich application was made by 
 the high school trustees for such moneys; all moneys which 
 the munici])al council is authorized to collect by assess- 
 ment or to raise by way of loan, or otherwise, for the main- 
 tenance of a high 'school sliall be ])aid from time to time to 
 tbe high school treasurer as the board may, hy requisition, 
 require. 
 
ACT RESPECTING SEPARATE SCHOOLS, 
 
 DEVISED STATUTES OF ONTARIO, 1897. 
 VOLUME II, CHAPTER 294, PAGE 3396. 
 
 Protestant and Colored Separate iSchools. 
 
 H. In all citios, towns, incorporated villages and town- 
 ship i)ublic sciiool sections in which separate schools exi-t, 
 every [irotestant or colored per^-on (as the case may be) send- 
 ing children to such sdiool, or su])porting the same by 
 subscribing thereto annually an amount equal to the sum 
 at which sucii person, if sucii separate school did not exist, 
 must have l)een rated in order to obtain the annual legisla- 
 tive public school grant, shall be exempt from tlie payment 
 of all rates imposed for tlie s-ip[)()rt oi" the [»ul)lic sciiools 
 of such city, town, incorporated village and school section 
 respectively, aud of all rates imposed for the puri)ose of 
 ol)taining the pidjlic school grant. I?. S. 0. 188T, c. 'i-l7, 
 K S. 
 
 • 9 The exemption from the payment of school rate«, 
 as herein provided, shall not extend beyond the ])eriod dur- 
 ing Avhich such persons send children to or subscribe as 
 aforesaid for the supjiort of such separate school: nor sh;dl 
 the exemption extend to school rates or taxes im])osed, or to 
 be imposed to ])ay for schoolhonses, the erection of which 
 was undertaken or entered into before the establishment of 
 such separate school. 1{. S. (). 1S8T, c. 2'il:, s. !> ' 
 
 lO. Separate schools shall not share in school money 
 raised bv local municipal assessment for public school pur- 
 poses, k. S. O. 1887, c. n7, s. 10. 
 
 14. Except for any I'ate for ])uilding schoolhonses 
 undertaken before the establishment of such separate school, 
 the clerk shall not include in the collectors roll for the 
 general or other school rate, and the trustees or board of 
 trustees shall not include in their school rolls, any person 
 whose name appears upon the last-mentioned return. l{. S. (). 
 1887, c. 227, s. 14. 
 
Duties of Tnish'cs. 
 
 2S. — (!l) Kvcrv siic'li hoard iiiiiy apply to tlic townsliip 
 council at or hoi'orc its nu'i'tiiiif in August for tlse lovv- 
 iii<r and i-olk't'tinji by rate, all sums for the support cf 
 tlu'ir school or schools, and for any otluM- school pur])oscs 
 authorized by this Act to ho collected from the su[>iK)rters 
 of such sej)arate school. 
 
 (10) The trustees shall arrange for the payment 
 of teachers' salaries (piarterly and, if necessary. l)orro\v on 
 their promissory luite. under the seal of the corporation, at 
 interest not exceeding eight |)er cent, per annum, such 
 moneys as may he reipiircd for that purpose, until the taxes 
 Imposed therefor are collected. 
 
 (K?) The'trustees may exempt, in their discretion, from 
 the ])ayment of school rates, wholly or in part, any indigent 
 jtersons; notice of such exemptiou. when the school rate is 
 collected hy the municipality, shall he given hy the trustees 
 "to the clerk of the municipality, on or before the 1st day 
 of August. 
 
 J^eparalc iScliot)] Boards in ('Hit's. Towns and J ncorporatrd 
 
 Mlldf/es. 
 
 31. • — (i;}) In cities and town divided into wards, the 
 clerk of the municipality shall furnish to the separate school 
 Ixtard, within three days after request in writing, "the 
 voters' list " for each ward of such municipality, annexing 
 thereto a list of the names of ])ersons being su|)porters of 
 separate schools for Roman Catholics, and also a list of tlu' 
 mimes, alj)hahetically arranged, of all ratepayers and persons 
 entitled to vote in respect of income, rated upon the then 
 last revised assessment roll, and not being alreadv upon 
 " the voters' list." 
 
 Assessments. 
 4S8. — (1) Every ])erson paying rates, whether as owner 
 
 or tenant, who, by himself, or his agent. 
 
 on or 
 
 'fon 
 
NOTICE FOR LXKMPTiOX. 
 
 25a 
 
 the tir.st day of .Miiivli in any year, gives to the clerk of tha 
 nniniei|)ality notice in writing that he is a Konian I'atiiolic, 
 and sup])orter of a separate school situated in the nuinici- 
 paHty, or in a numicipaHty contiguous thereto, shall he ex- 
 empted from the ]iayment of all rates imposed for the sup- 
 port of puhlic schools, and of pul)lic school lihraries, or for 
 the purchase of laud or erection of l)uildings for pul)lic 
 school ])urposes, within the city, town, incorporated village 
 or section in which he resides, for the then current year, 
 and every suhseipient year thereafter, while he continues a 
 supporter of a separate school, and the iH)tice shall not l)e 
 
 recpiired 
 
 to 1) 
 
 e renewed annuallv. R. S. (). ISST, c. 227, s. 40. 
 
 {2) Where 'he owner or teiutnt i.? iH)t, on or hefore the 
 first day of ^larch in any year, a lesident of the municipality, 
 or rated upon the assessment roll therecd', hut he subse- 
 (juently heconies so resident, or liable to he so rated, before 
 the time for appealing from the assessment to the court of 
 
 revision, he shall be entitled to yive the iu)tice 
 
 provid 
 
 ed 
 
 for by this section at any time before the exi)iration of the 
 said time for appealing, and a notice so given shall have the 
 
 iame ell'ect as if given on ov before the first dav 
 
 M 
 
 arch 
 
 of the year in which it is given, 'y'.i V. c. Tl, s. S pait; <)0 
 V. c. IT), Sched. H (1!)). 
 
 (;3) Every clerk of a municipality, u])on receiving such 
 notice, shall deliver a certificate to the person giving the 
 lotice, to the effect that the sanu! has been given, and show- 
 
 ing the date thereof. \{. S. (). 1S87. c. 22", 
 
 41. 
 
 (4) Any person who fraudulently gives such notice or 
 wilfully nuikes any false statement therein, shall iu)t thereby 
 secure any exemption from rates, and shall be lial)le to a 
 jjcnalty of $4(», recoverable with costs before any .Justice 
 the IVace at the suit of the municipality interested. K. 
 
 S. (). e. 22', 
 
 42. 
 
 (5) Nothing in this section coin.dned shall exempt .luy 
 ])erson from paying any rate for the support of public 
 schools or public school lihraries, or for the erection of a 
 schoolhouse or schoolhouses, iiui)ose(l bi'fore the establish- 
 ment of the separate school. I{. S. (). ISST, c. '^-iT, s. 4:5. 
 
 4tt .Any |er-ou, who. if i'e<ideut in a municipality, 
 would he entitled to be a supporter of a separate school 
 exi-tiug either therein or in any adjoining municipality, 
 nuiy, in giving notice under se<tion :? of the .\s-;essuiont 
 .Act, that he is the owiu-r of unoccupied land situate in 
 cither of the said municipalities, reipiire that all such laud 
 
< 
 
 1 "l 
 
 I 
 
 'I •<, 
 
 254 
 
 'IllK AS.SKSSMICNT LAW. 
 
 a.« i.s .situate (.'ither in the iminiciiiality wliereiii the separate 
 .school is .situate or witiiin the ilistance of three miles in ;i 
 diiecL Jine of the site ol' the separate school, shall he as- 
 .se>se(l for the juirposcs of the separate school, and the i)r()- 
 l)cr as>essor shall lliereupon enter such person in the a.>ise-^s- 
 nient roll as a separate school supi)orter, and the i)ro])er 
 entries in that hehall' shall he inaih' in the ])rescril)ed col- 
 nmn I'or separate school rates, and tiie land shall he assessed 
 accordingly for the ])nr])o.-;es of the separate school and not 
 for i)u I die "school ]niri)Oses.- K. S. •(). 1887, c. Tl'i , s. 4(). 
 
 4H. — (1) The clerk of every nninicipality shall kceji 
 entered in a convenient Inde.x IJook, and in al])hahetical 
 order, the name of every person who has given to him, or 
 to any former clerk of liie municipality, notice in writing 
 that such ])erson is a Honian Catholic and a supporter of a 
 separate school in or contiguous to the municipality, as 
 ])r()vided hy section 4'^ of this Act, or hy ]n-evious Acts 
 res])ecting separate schools: the clerk shall also enter 
 opposite the name, and in a column for this ])nrpose. the 
 date on which the notice was received, and in a third column 
 ojjposite the name any notice l)y such person of withdrawal 
 ■from supporting a separate school, as provided by section 
 47 of this Act, or hy any such other Act as aforesaid, with 
 the date of such withdrawal; or any disallowance of the notice 
 of the Court of Hevi^ion or County -ludgc with the date of 
 such disallowance. The Index JJook may be in the form set 
 out in Schedule <> to this .\ct. and shall be open to ins))ec- 
 tion ])y rate|)ayers. 
 
 (2) The clerk shall enter in the same hook, and in the 
 ])roper alphabetical i)lace therein, all such notices from 
 time to time received by the clerk. 
 
 (3) It shall Ih' the duly of the cleik to file and care- 
 fully ])ieserve all -uch notices which have lieen heretofore 
 received, oi' shall hereafter he received. ."):? \. c. 1 1. s. 1. 
 
 (4) The assessor shall be guided 1 v the entri(>s in said 
 Index Book in ascertaining who Irrne given the notices 
 which are by law necessary, in order to entitle sujjporters of 
 Komaii Catholic sejiarate schools to exem|)tion from the 
 Public School Tax. .J,'! \. c. Tl. s. ;?: 5.-) V. c. 4S. s. 4:1). 
 See also Kev. Stat. c. 224. s. .-)4. 
 
 ISO — (1) In ciise of its aitjiearing to the municiral 
 council of any municipality after the final revision of the 
 a>;sessment roll, that throngh some mistake or inadvertence 
 any ratepayers have been ])laced in the wrong school tax 
 
Sl'ATEMENT TO IXfSl'KCTOU 
 
 866 
 
 column, either as supporters of separate seliools or supporters 
 ot public schools, ii shall be coiiipeteut lor the iiuinicii)al 
 council, alter due inquu}- and notice, to correct sucii errors 
 if such council sees ht, by directing the amount of the tax 
 of such ratepayers to be paid to tlie proper school board. 
 But it shall not l)e competent for the c(uuicil to reverse liie 
 decision of the Court of Revision or the (.'oiinty C'oiiit Judge 
 as to any latepayer. 
 
 {2} In case of such action by a municipal council, tiie 
 ratepayer shall be liable for the same amount of school tax 
 as if he had in the first instance been entered on the roll 
 properly. 53 V. c. 71, s, 5. 
 
 *SI. The clerk of everv nuinici[»ality, in annually mak- 
 
 ing out the col' 'tor's roll, ^hall place columns therein, so 
 that under tli' ead of "'School Kate," the public school 
 rate may be (li.-iinguished from the separate school rate, 
 and also under " Special Hate for School Debts." shall dis- 
 
 tinguish between public and separate school purpo.-e-. and 
 tlie ])ioceeds of any such rate shall be kept distinguished by 
 the collector, and accounted for accordingly. W. S. (). liS.s;,c. 
 221, s. 4«J. See also cap. 22-i, sec. Vid. 
 
 «52. The clerk of any municipality in which any se) 
 rate school section, or jiart of a section is situate. 
 
 diall 
 
 »a- 
 not 
 
 later than the 1st ilay of December in each year, make out 
 and transmit to the county school inspector, a statement 
 shewing whether or not any comity rate for public school 
 purposes has been [)laced upon the collector's roll again<t 
 suj)j)orlers of separate schools, and if such rate has been so 
 ]ilaced upon the roll, giving a list of such supporters with 
 the amount so rate<l against each, and the total amount so 
 rated. R. S. O. ISNT, v. 22:, s. ,->(). See also cap. •^!»-^. sec. (uS. 
 
 53. In any case where under section 2A of the Assess- 
 ment Act, land is assessed against l)oth the owner and 
 occupant, or owner and tenant, then the occupant or tenant 
 shall be deemed and taken to be the person prinuirily lial)le 
 for the ]iayment of school rates, and for determining whether 
 such rates shall be applied to ])ul)lic or separate school pnr- 
 ])oses. and no agreement l)et\veen the owium* or tenant as to 
 tlie payment of taxes as l)etw(en themselves shall be allowed 
 to alter or to aifeet tlii- jirovision otiierwise; and in any 
 rase where, as lietweon the owner and tenant or occupant, 
 the owner is not to jiay taxes, if by the defatdt of tlie tenant 
 or occupant to ]iay tlie same, the owner i-; com polled to nay 
 Fuch school rate, he may direct the same to he api)lied lo 
 
256 
 
 THE ASSESSMliXT LAW. 
 
 citluT piililif or si'[)iirate sc-liool piirposi -, and it' the i)iil)[ie 
 sfliool I'fito and tlu' st'parato scliool rate arc not the same, ho 
 s^hall only l)o Ual)h' to pay the amount of the rate of the 
 schools to whieli in virtnl' of liis rij.dit in that hejialf jio 
 directed iiis money to l)e pai*!. H. S. (). ISST, e. 'i'^iti, s. 51; 
 .').•) V. c. (it), s. 1." 
 
 54. — (1) A company may, hy notice in that Ixlialf to 
 1 e <iiven to tlie clerk of any municipality wherein a sepa- 
 rate school exists. re(iuire any |)art of the real property of 
 which such company is either the owner and occu|)ant, or, 
 not heing such ownei-, is the tenant, occnpant or actual 
 possessor, and any part of the personal property (if any) of 
 such company, liable to assessment, to he entered, rated and 
 assessed for the purposes of said separate school, and the 
 proper assessor shall thereupon enter said company as a 
 separate school sup|)orter in the assessment roll in respect 
 ol the projjerty specially desi>inated in that helialf in or by 
 said notice, and the ])ro[)er entries in that behalf shall I e 
 made in the prescribed column for separate school rates, 
 and so much of the property as is so desitinated shall be as- 
 sessed accordinifly in the name of the company for the pur- 
 ])oses of the separate school and net for public school pur- 
 poses; but all other property of the company shall be sei)ar- 
 ately entered and assessed in the name of the company as f(H- 
 puldic school purposes; provided always that the share or por- 
 tion of the pro[ erty of any c< mpany, entered, rated, or assessed, 
 in anynumicipality for se[)arate school ])nri)oses nnder the ))ro- 
 visions of this section, shall bear the same ratio and prop(,r- 
 ti(Mi to the whole property of the conipany assessable within 
 the ninnicipality, as the amount or ])roportion of the shares 
 or stock of the com])any, so far as the same are ])aid, or 
 ])artly ])aid up, and are held and possessed by ])ersons who 
 are Hrinan Catholics, bears to the whole amount of such 
 ])aid or partly ])aid-np shares or stock of the coni])any. 
 
 (2) A notice l)y the company to the clerk of the local 
 municipality nnder the provisions of this section, may he 
 in form or to the etTect followiufr: 
 
 TO THK CLKIiK OF (<lfS(nhiiiK llu- iniiniciimlit.v): 
 
 Tuao iiotico thiit (here insert tlu> luniu' of the coini'nii.v so n< to 
 sntficiciitly niul nnsoniMy dcsiKniitf it), piirsninit to a io-!olnt'<i» 
 ill tliiit Ii(>htilf of flic (liicctors of snid 
 
 < oiiiptniy ri'qirroj 
 
 tluit 
 
 lici'Ciiftcr iiiiil until tiiis notice is i>itlicr witlnlrinvn or vnrioil, m) 
 iimcli of the property of the coiiipiiny !isscssiil)lc with'ii (jjiviiitf tlie 
 mime of tlie mimicioalitvV und li'Tcinafttr stipoinllv dpHicinated. Bb«n 
 he entenMl. rated and iissessed for separate school par] -:. iinin ly. 
 
TUUSlEliS MAV LEW UAIES. 
 
 267 
 
 one fifth (or, as tlie cuse may be), of all real properly and one-fifth (or, 
 an the case may be), o£ all persional property of said company, liable lo 
 Hdsestimeni in baid nuinicipahly. 
 
 Given on behalf of the said company this (hoio ins;)rt date). 
 
 It. S., Seireiarj of said Company. 
 
 (Li) Any such notice given in |)iii>iiiin(.t' ol' a losoliitioii 
 in thai boluilt oi' tliu di roc I or? ol the company sliall lor all 
 purposes be deemed to be s-uilicient, ami every such Jiotice so 
 given shall be laJvcn as continuing ami in lorce, and to be 
 acted u]K'Ji, unless and until the same is withtlrawn, varied 
 or cancelled by any notice subsequently given, pursuant to 
 any resolution ol the company or of its directors. 
 
 (rl) Every such notice so given to such clerk shall re- 
 main with and be kejit by him on iile in his oiiice, and shall 
 at all convenient hours be cpeu to ins]iecti()n and exanun:i- 
 tiou iiy any ]ier.-on entitled to examine or iiis[iect any assess- 
 ment roll, and the a.-^sessor shall in each year, before tlu' com- 
 pletif'i' •iiid return of the as-e-sment loll, search for and 
 examine all notices M'hich may be so on tile in the clerk's 
 rllice, and shall thereupon in respect of said notices (if any), 
 follow and conform thereto, and to the ])rovisions of this Act 
 in that behalf. 
 
 *5t5. — (1) The trustees of separate schools forming a 
 body corporate under this Act, shall have the power to ini- 
 ]ioite, levy, ami collect school rates or subscriptions, upon 
 ^tnd from persons sending children to, or subscribing to- 
 wards the support of such schools, and shall, for the pur|iose 
 of collecting the school rates or subscriptions, have all tlv,' 
 ];e\vers in respect of separate schools that the collectors of 
 taxes in municipalities have and possess under the j)rovi- 
 -sions of the ilunicipal Act. 
 
 {2) If the collector ai)j)ointed by the trustees of a sepa- 
 rate school is unable to collect that portion of any school 
 rate which has been charged on^any jiarcel of land liable to 
 i'ssessmeiit, by reason of their being no jierson resident 
 thereon, or no goods and chattels to distrain, the trustees 
 shall make a return to the clerk of the munici|)ality, before 
 the end of the then current year, of such parcels of land and 
 the uncollected rates thereon. 
 
 (3) The clerk of the municipality shall make a return 
 "to the county, city, town or vilUigo treasurer of such lands, 
 rnd the arrears of separate school rates thereon. 
 
 (4) The arrears shall he collected and accounted for by 
 the treasurer in the same manner as the arrears of other 
 taxes. 
 
 A.A.- 
 
 17 
 
258 
 
 THE ASSESSMENT LAW. 
 
 (5) 'J'Jie township, village, town or city council in whicli 
 the !«ep}irate !?chool is situate, shall make up the deficiency 
 arising from uncollected rates on land liable to assessment, 
 out of the general funds of the municipality, ii. S. O. ISS^, 
 
 v. '/i'/it, s. 5J}. 
 
 ♦SO. 'i'he clerk or other officer of a munici[iality wiliiin 
 or adjoining wliich a separate scliool is establisiied, having 
 })ossession of the assessor's or collector's roll of the munici- 
 pality, shall allow any one of the trustees or their authorized 
 collector to make a co})y of the roll in so tar as it relates 
 to the persons supporting the separate school under their 
 charge, li. S. O. 1887, c. 221, s. 54. 
 
 57. The clerk of every municijiality in wliich there is 
 u separate school shall, once in each year, upon the written 
 request of the trustees of such sejiarate school, deliver to 
 them a statement in writing, showing the names of all i)er- 
 sons ap})earing ujicn the assessment roll for the current year, 
 who have given the notice re(iuired hy section 42 of this Act. 
 with the aiiKnint for which each person hi's lieen rated ujioii 
 tlie assessment roll, a;} \'. c. 71, s. !). 
 
 SiH. It shall he the duty of every miinici])al council, il 
 so retiuested by the frustees of a separate school at or bebMO 
 the meeting of the council in the month of August in any 
 year, to cause, through their collectors and other municipal 
 officers, to ])e levied in each year, ujinn the taxable ijroperty 
 liable to pay the same, all sums of money for rates or taxes 
 legally im])osed thereon in res])ect of separate schools by 
 (■oni])etent lawful authority in tliat belialf and at their re- 
 ipiest, and the council shall account annually for the sums 
 so to 1)0 collected, and any cx])enses attending the assc-?- 
 ment, collection or payment of school rates by the municip!! 
 council, or any of its otRcers, for the trustees entitled thereto^ 
 shall be ])ayal)le by the municipality, and tlie said rates, ,is^ 
 and when collected, shall within a reasonable time there- 
 after, and not later than the fourteenth day of T)ccemhcr in- 
 each year, he ]iaid over to the trustees, without anv deduc- 
 tion whatever. R. S. O. 1887, e. 827, s. 5.5. 
 
 Miscelhi neons. 
 
 511. Any hoard of se])arate school trustees, and the 
 council of any municipality (three-fifths of whose memhers 
 are not separate school su])porters), may enter into an agree- 
 ment for a term of years that for each year of the said term, 
 and at such times and in such sums as may he agreed upon. 
 there shall in lieu of and as being the amount to ho levied 
 and collected in such year for separate school purposes, ho* 
 
AGUEEMENT AS TO RATES. 
 
 259 
 
 [irticl by the imiiucipality tu the board a lixoil i)roportioii of 
 the total aiiioiint h'vieil ami collectt'd within the iiiiiiiiei- 
 jiality ill and i'or the year tor l)cth i)ublie and sc'[>arate 
 .school purposes; provided always, that it' in and for ^my year 
 the rate in the dollar of assessment actually levied for sepa- 
 rate school purposes within the municipality is not the same 
 as that actually levied tiierein for ]tnl)lic school purpo-es, 
 then the agreement shall not be in force for or api)ly lo 
 such last-mentioned year; ])rovided, also, that any agree- 
 ment made as aforesaid may ])e determined at the end of 
 any calendar year on giving six months' notice by either of 
 the parties thereto to the other party. U. S. (). ISST, c. m, 
 s. 5(1. 
 
 ttJI. Nothing herein contained shall entitle a separate 
 school Avithin any city, town, incorporated village or town- 
 ship, to any part or portion of school moneys arising or 
 accruing from local assessment for i»ublic school purpo-es 
 within the city, town, village, or township, or the county or 
 union of counties within which the city, town, village or 
 township is situate, K. S. O. 188T, e. 22i, s. (10. 
 
 AN ACT FOK THE ESTABLISHMENT OF 
 MINING SCHOOLS, 
 
 KEVISED STATUTES OF ONTARIO, 1897. 
 VOLUME II, CHAPTER 303, PAGE 3503. ' 
 
 2. Any city, town, incorporated village, townshii), or 
 union niunici[iality nuiy, by l)y-law, provide for the estal)lish- 
 Jiient within such city, town, incorftorated village, township or 
 union municipality, or elsewhere of a nunjng school, and may 
 by said by-law provide for the levying of a special annual 
 I'ate u[)on the whole of the rateable property thereof, for any 
 term not less than ten, nor more than thirty years, for the 
 establishment or maintenance of such school or both, or for 
 the leasing of Ijuildings, or grounds, or for the purchase of 
 lands and erection of buildings, or for the ])urchase and main- 
 tenance of machinery, furnaces and scientific ap])aratus, and 
 all other things necessary for the treatment of any ore, or 
 other mineral found in the Province, and of all the apjdianee^, 
 necessary for the treatment of such ores or minerals by re- 
 duction, smelting or other works, as well as the appliances, 
 works, methods, and systems necessary for the sejiarat'on. 
 
260 
 
 THE AHSLSSMENT LAW. 
 
 jiiiiiil.UiiiiMitioii, iiinmi fact lire, or other trciitiiicnt of tlu- iiietiil-' 
 tlu'ii'l)}' prodiici'd, and for tlu' iiiaiiiti'iiaiicu of tlic lU'ci'ssiirv 
 ti-ai'liiiiji' statf; provided that no such l»y-hi\v shall he (iindlv 
 jmssed until it lias first received the assent of a niajoritv of 
 the electors of tlie municipality in the manner provided hy 
 'J'he Miiniciiial Act with respect to hy-huvs for creating dehts. 
 
 r>-\ V. 
 
 (10. 
 
 Ji. In case a petition is presented from any townsliip. 
 or ward, forming part of a union municii)aiity to the councM 
 of such union municipality, praying for the passing of a hy- 
 law for any or all of the purposes set out in tlie precedin'i 
 section of tliis Act, it shall lie the duty of such council to 
 Huhmit a hy-law for the assent of the electors of such town- 
 sliip or ward in accordance with the |)rayer of the petition. 
 an(i upon the assent of a majority of the elect(M-s of such 
 township or ward heiiig ohtained to the passage of the hy- 
 law, to pass the same, and levy and tollect a special annual 
 rate u])on the whole of the rateahle projjcrty within such 
 township o-r ward for any term of yems not less than ten 
 nor more than thirty years for any of the puri)oses hy the 
 preceding section provided, ."if V. c. (K), s. I]. 
 
 AN ACT TO CORRECT CERTAIN CLERICAL 
 
 AND TYPOGRAPHICAL ERRORS IN THE 
 
 REVISED STATUTES OF ONTARIO, 1897, 
 
 ONTARIO STATUTES, 62 VICTORIA, 189H, 
 CHAPTER 2, PAGE 7. 
 
 [Assented to 24ih August. 1S!)S. 
 
 i. Tlie Acts and jiarts of Acts mentioned in the Sche- 
 dule to this Act are herehy amended in the manner set forth 
 ill the last column of the said Schedule. 
 
 3. The said amendments shall ho deemed to have heen 
 ii force on and from the 31st day of Deceniher last. 
 
 aCHEUULK. 
 
 Act amenderl. 
 
 Section. 
 
 (17) The A.ssesfiiiieiit Act Section 1i)H. 
 (R. S. O. c. 224). 
 
 Manner in which amended. 
 
 I?V snl>stir.utiii(r the fijriires "173" for 
 tlie figures " 170 " in the 8th line. 
 

 THE MUNICIPAL AMENDMENT ACT. 1898, 
 
 ONTARIO STATUTES, Gl VICTORIA, 
 CHAPTER 23, PAGE 54. 
 
 10 —(I) Sub-^ectioll 'i of section AW') of tlio said Act is 
 rc'licaled and the I'ollowinjj substituted therefor: — 
 
 '• C-i) Tlie amount so Lorrowcd and outstanding shall 
 not. in tile case of any municipality other than a county, ex- 
 ceed eighty per cent, of the amount collected as taxes, to pay 
 the ordinary current expenditure of tiie municipality in ti:e 
 I receding municipal year, and in tlie case of a county, the 
 i>niount so borrowed aiul outstanding shall not at any time 
 exceed the amount to be raised and \n\\A over to the county 
 i)y the local municipalities therein for ordinary expenditure 
 tor county ])urposes for the current munici[)al year, and in 
 the event of any council authorizing the borrowing of any 
 larger sum than the anunint limited l)y this sub-section, the 
 UKMnbers of the council who vote therefor shall Ite discpiali- 
 lied from holding any municipal otlice for the period of two 
 years." 
 
 (2) The said sub-section 'I shall not be held to have ap- 
 llied heretofore to a town or towns!\ip any portion of which 
 is situate witliin two miles of a city containing more than 
 lOO.OOO inhabitants, nor shall the snid sul)-scction apply to 
 such town or township until the last day of the next on-uing 
 session of this Legislature, but it shall thereafter upiily to 
 such municipalities. 
 
 AN ACT RESPECTING ROADS IN UNINCOR- 
 PORATED TOWNSHIPS, 
 
 ONTARIO STATUTES, 61 VICTORIA, 189H, 
 CHAPTER 26, PAGE 64. 
 
 HER :MAJKSTY,by and with the advice and consent of 
 the Legislative Assembly of the Urovince of Ontario, 
 enacts as follows: — 
 
 II:. 
 
p 
 
 2()2 
 
 TllK ASSESSMENT LAW. 
 
 ). Softion TM of Tlio Assessuieiit Act i^ ainomk'd by 
 iuldiiig tlu' J'ollowiiiy as a siil)-!iL'ctioii tlu'i't'to. 
 
 C^) The said coniiiiis^ioiu'i's sliall have iiowit to opi'U 
 road allowaiK'i's wlioii the saiiio have been laid down in the 
 oriji'iiial surveys, and in ease said road aUouaiU'es are eitlier 
 wholly or |iartially inipraetieahle, to hiy out roads in lieu 
 tliereot'; and where no road allowanees are laid down in the 
 orijiinal surveys, l)ut live per eent. of the area is reseived 
 for roads, the said eoniinissioners may lay out roads where 
 neeessary, and direet the perl'orinanee of statute lalior ac- 
 cordingly. 
 
 2. Wliere a innnieipality is formed emhraeini^ a town- 
 s^hip or townships surve_\C(l without road aUowances, but in 
 wliieh five ])er cent, of the area is reserved for roads, such 
 nmnieipality shall have the power to lay out roads where 
 necessary. 
 
 8. In case of deviations from road allowances and of 
 roads laid out where there are no road allowances as above 
 ytrovided, the connnissioners or the municii)ality, as the case 
 may he, shall cause a i)lan thereof, so far as the same affects 
 nnffranted lands of the Crown, to he made by an Ontario land 
 purveyor and shall file the same in the ^'>e])artment of (jrown 
 Lands. 
 
 AN ACT TO AMEND THE REGISTRY ACT, 
 
 ONTARIO STATUTES, 62 VICTORIA, 1899, 
 CHAPTER 16. PAGE 62, 
 
 12. Sub-section 1 of section 111 of the said Act is 
 amended by adding thereto the following clauses: 
 
 (a) "Where the unincorporated village as aforesaid is situ- 
 ated in two or more townships, the inspector may, by a 
 written order, cause a i)lan of sucli village to be made ui)on 
 the scale aforesaid, and to be registered in the proper registry 
 office, and where the unincorporated village is situate in 
 two or more registry divisions, a duplicate of such map or 
 
UNIXCOUPOUATEI) VILLAOK. 
 
 2G:J 
 
 })lan sliiill he rcjiistoriMl in I'ucli of siieli registry ilivisiniis iu 
 no iar i\fi it atl't'cts lands in such division; tlie iiia[» or phiii 
 tihall have endorsed thereon the eertilleate of the surveyor 
 tliat the same has heen ]ire[iare(l aecnrding to tlie order of 
 the inspector, and sucli order or a co[ty thereof, sliall lie at- 
 tached to or en(k)rsed on such phm; and any phin of an un- 
 incorporated vilhige situate in two or more to\vnshi|»s iiere- 
 tol'ore prepared upon the recpiest of the inspector, may, in 
 like manner, l)e re«iistered in tiu' proper registry ollic"-. and 
 shall when so registereil, he as valid as if the same had heon 
 prepared upon tlie order of the insjiector. 
 
 (I)) 'I'lie expense attending tlie preparing and depositing 
 of any map or ])lan in the next preceding clause (a) men- 
 tioned shall l»e paid out of the general funds of the niunici- 
 ])alities in which the unincorporated village is situated. ii\ 
 such ])roportions as the inspector may order, and any muni- 
 cipality nuiy levy its ])roportion of sui'h exi)cnse, or so nnich 
 thereof as the council of the municipality sees lit, by assoss- 
 nient on all rateahle ]iroperty comprised in the proportion 
 of the unincor]iorated village situate in such municipality as 
 flescrihed by metes and bounds in a by-law to be ])assed by 
 tlie munici])ality for the pur])ose of levying such rate. 
 
 lO Subsection !) of section 118 of the said Act is 
 amended by adding at the end thereof the words " or the in- 
 s|)cctor may order the expenses of new jdans and surveys and 
 the registration thereof xnider the provisions of section 3.') 
 of this Act, to be ])aid by the treasurer of any local munici- 
 ]iality concerned, or in part by the county treasurer and in 
 part by the treasurer of the local municipality, and the local 
 municipality niay, subject to the order of the inspector, canso 
 snch expenses or part thereof to be levied by as-e<sment o'l 
 all ratiable pronerty comprised in the portion of the munici- 
 ])ality alTeeted by such plan or survey." 
 
 
 i 
 
BW 
 
 Jill 
 
 , im 
 I m 
 1 ■-( i'- 
 
 k 
 
 ii 
 
 No. 2489. A BY-LAW 
 
 Rei^pecl I iKj load iinprurcDunits diid special asscsi'Dueitttf 
 thci'i'fi)!' as aiit'iided hi/ By-laws A^os. JWo, 
 J8.',.J and d7U!l 
 
 Xo. vMiJil lui^^sL'd KUli Jiuuiary, 1S!»(». 
 
 •• -^Td-") " 'i'M\\ Decombci', 1S!>0. 
 
 •• .'N.-);! •• KitJi Fc'hniiiry, ISHl. 
 
 •• .'JTd!* " 1st :May, lfs!)!». 
 
 rpill'] Mimici[ial CouiU'il of \\\v Corporiition of tlie Citv of 
 J- Toronto fiUK'ts as follows: — 
 
 I.NTKKI'Kl.TAriuX. 
 
 1. 'riic words " local iiii[)rovc'iiK'nt,"' "" work," or " ser- 
 vite " in this JJy-law shall nu'aii :"'v iniproviMiiont, work or 
 service, the cost of which may l)c chargeil by the Coiiiuil 
 under any of the }trovisions of "" The Municipal Act," or 
 under any special or i)rivate Act, aji'ainst the real proiierty 
 iuniiediatcly henelited hy way o| special assessment. 
 
 ()l'i:\l.\(;. W IDKMXC, ETC., STRKICIS. 
 
 2. Ill the opciiin,i>-, wideninji', straighteidnji", or exten- 
 sion of streets, where the whole cost of the improvement is 
 assessable a>;ainst the ])roperty frontinj; or aljuttinsj: upon 
 the >treet or portion of tlie street to be opened, widened, 
 strai^ihtened, or extended, the owners of the land to be taken 
 for su'"!i opening, widening, straiglitening, or extension must 
 dedicate the same to the City free of cost, and no sucli street 
 shall be opened, widened, straightened, or extended nnl s< 
 the land ri'(|uire(l therefor has l)een so dedicated to the City 
 free of cost, notwithstanding the fact of a petition sutlici- 
 ently signed having been jireseiited for the said improve- 
 ment; jirovided that this iiroliiliitioii shall not apply in any 
 case as to which the City Kngineer and the Assessment Com- 
 missioner shall report in writing, and throe-fourths of tlie 
 members of the (';uincii present at any meeting thereof shall 
 V(»to that i. is in the public interest tluit the street should 
 be opened, widened, straightened or extended at the expense 
 of the properties alnitt'ng thereon, notwithstanding the re- 
 fusal of the owners of the property recpiired thcefor oi' of 
 pome of them to delicate the |H'operty so re piired. 
 
 I ; 
 
 t J 
 
WIDENING STREETS. 
 
 265 
 
 ASSKSSMKNT FOR LOCAL IMPROVEMENTS. 
 
 li. From and aflor the sevontlj day of May, 1888, all 
 future cxjiendituro in the City I'or the several classes of im- 
 jtrovcMiients, ^vorl\s, and sorvicos hereafter mentioned, for 
 wliic-h speeial jirovisions are iuade in seetion {il'i of " The 
 Mnnieipal Aet," that is to say: — 
 
 1. ^lakin^', enlarging or prolonifing any common sewi'r; 
 
 'i. Openiuii', wideninjf, ])r()lon<iinji-, or altering, maeadam- 
 izing, grading, levelling, i)aving, or i)lani<ing any street, lane, 
 alley, |ml)lie way, jilaee, sidewalk, or l)ridge forming part of 
 ;', highway; 
 
 ;}. Cnrliing, sodding, or ))lanting any street, h\n:\ alley, 
 sipiari' or other pulilic place; 
 
 -1. lie-constructing as well as constructing' any of the 
 said works or impnn'ements; 
 
 shall he hy sjiecial assessment on the ]U'0]ierly I encfitcd, and 
 not exempt hy law from assessment. 
 
 4. ]n making every such assessment to defray the cost 
 of sewers, the i'Jigineer shall make a ihinkage allowance of 
 sixty feet u])on all grounds, yards, vacant lots, or other prop- 
 erty situate at the intersection of the stre.'t (upon and along 
 which such sewer is proposed to l)e constructed), with any 
 other street, lane or alley upon and along which a common 
 sewer has alread\ l)een constnu'ted as a local improviMuent, 
 paid for hy a local rate: Provided tlu' frontage of such prop- 
 erty on such street, lane or alley lupials or exceeds one hun- 
 dred and twenty fi'et; hut if such frontage is less than oni- 
 hundred ami twenty feet, then the llankage allowance shalP 
 he one-half of such frontage. 
 
 5. ]n making assessments to defray the cost of th(> coii- 
 sti'uotion of pavennnts and sidewalks as local im|)roveinents 
 upon tlie real ])roperty imnuMliately heneiited. the City Kngi- 
 neer. Assessment Commissioner, (»r other ollicer who for th" 
 time heing is ciiarged witii this duty, shall make a Ihudvage 
 allowance of sixty feet, hut when the depth of a lot is le s 
 than sixty feet, then the allowaiici' shall lie made on the 
 whole depth. 
 
 ft. Any allowaiue niaile 'u piirsnaiue of the last pre- 
 ceding section shall he assunu'd as a portion of the City's 
 shai-e of the cost of such local improvements, in like manner 
 a', the intersection of streets, and the cost thereof shall he 
 iM'ovided in like manner a> in the case of street interse •tioiH. 
 
ft- 
 
 I; 
 
 i' 
 
 
 W 
 
 'i ' 
 
 Hi 
 
 t26(J 
 
 THE ASSESSMENT LAW. 
 
 AI'PI.TCATIONS FOR LOCAL IMPROVEMKXTS AN'D I'ROfKKn- 
 
 I\(^.S THLRMOX. 
 
 '7. All works or improvements for any jiart of the cost 
 of which it is ])ro[)osoil to assess the real property immedi- 
 ately heneflted therel)y are herein called " local improve- 
 ments/' and shall, nnless anthorized l»y special l>y-law. and 
 except in the case of ])lank sidewalks laid down under the 
 authority of the Act o;) A'ict. (Out.) cap. ."X). see. \2. he 
 initiated in one of the moiles hereinafter mentioiu'd: 
 
 1. On Pel it ion. 
 
 1. By jietition. si>>i)ed hy two-thirds in numher of the 
 •owners, according;' to the last revised assessment roll, ropre- 
 >;entin^' at least one-half in value of the real property to ho 
 l)enetited hy the ]M'0|iosed work or im])rovement. 
 
 'i. On lite J nil I'll ire. 
 
 2. By the report of the City Knjjineer. ajiproveil of hy 
 the Connnittee on Works and adopted l)y the Council. 
 
 3. On Sanihtrn (Ironnds. 
 
 3. In the case of works nndertaken nnder the authority 
 oi' section (il(i (4) of the Mnnicipal Amendment Act, l.S'.M) 
 (53 Vict. cap. .■)(), Ont.), for the purpose of draininji' any 
 locality for sanitary i)urposes, hy a recommendation of tin- 
 T-ocal Board of Health and the City Eniiin.ecr, adopted hy a 
 vote of two-thirds of all the memhers of the Council, at any 
 regular meeting thereof. (See sec. IT. po!<l.) 
 
 1. Ox riCTITIOX. 
 
 S. l-'very ]ietiti(ni for a local im])rovement shall have 
 attached thereto a diagram showing eacl* jiarcel of property 
 to he assessed, together with the frontage of each such parcel, 
 •and the street nnnd)ers of any huildings thereon. 
 
 9- Every such petition, after heing received hy the 
 Council, or the City ("lerk. shall he forthwith examined iiy 
 the City Clerk, who shall ascertain and determin.' whether 
 the same is sufHciently signed as hereini)efore required, and 
 shall endorse thereon his certiiicate as to whether the sumc 
 is or is not snfhciently signed as al)ove provided, and shall 
 forthwith transmit the same to the City lOngineer. 
 
 lO. T'pon reeei|)t of a sulTiciently signed jetilion for 
 •nny sneh work or im]n'ovement the City Engineer sludl foith- 
 Avith examiiu' into the snhject inatter of tin' ]iotiti('n and 
 
 III I'' 
 
PETITION Ff)U LOCAL IMPROVEMENTS. 
 
 2G7 
 
 rojinrt to the C'oinmittoo on Works witli as littlo delay as 
 ])ossil)le as to tlie necessity for. or the advisablity of. under- 
 taking the pro])osed work or inii)rovenient. He sliall also 
 report, after due and ])roper examination and inspection. 
 
 1. Wliat real ])ro])erty will he inmiediately henefilel hy 
 the ]»roposed work or ii>ii)roveinent. 
 
 2. The ]»rol)al)le lifetime of the work or improvement. 
 
 3. An estimate of the ju'ohahle cost of the proposed work 
 or improvement, and the share thereof which should be a«- 
 s^essed against the property to be immediately benefited. 
 
 4. The proportion in whicb the assessment thereof 
 should be made on the various ])ortions of the real estate s(t 
 benefited and showing by measurement the frontage liabh' 
 for such assessment and the frontage exempt from taxation 
 therefor. 
 
 11. In the event of the adoption of the re])ort of tho 
 said Kngiueer recommending the undertaking of such work 
 or improvement, the said Committee on Works shall report 
 the same to the Council for its approval and adoption. 
 
 12. In case of the adoption by the Council of the said 
 report, it shall l)e the duty of tiie City Kngineer to cause the 
 said rej)ort (as so ado|)ted) to l)e forwarded without delay to 
 the Assessment Commissioner to be l)ronght before tiie Court 
 of lievision. 
 
 2. Ox Till-: TXITIATIVIC. 
 
 13. Ill case the Engineer recommends any work or 
 improvement as a local im[)rovement. without any jieii- 
 tion, or any suthcicntly signed jtetition. having been pie- 
 sented to the Council therefor, he shall report as herein- 
 before directed in section K* hereof, and such r.")ort, if ap- 
 proved of by the Committee on Works and ado; m1 by the 
 Council, .shall be foriliwith forwarded by him to tin. Asse s- 
 ment Commissioner for the Court of Kevision. 
 
 14. In case the City Kngineer nas so reported in favor 
 of undertaking any local improvem 'lit (other than a ))lank 
 sidewalk or a work or improvement for sanitary ])iirpnse-. t > 
 be undertaken under the authority of section fiKi (4) of the 
 Act 53 Vict. ca)). ."iU). without any petition. • any sutli- 
 ciently signed petition, having been ))resented to the Council 
 therefor, and his IJeport has been a])])roved of by the Com- 
 mittee on Works and adojited by the Council, it shall be thi' 
 duty of the City Clerk to cause a notice to be inserted in \\\<i 
 iU'wspa])ers publislu , in the City of Toronto once in eiuh 
 
 
 fe ; 
 
m 
 
 268 
 
 I HE ASSESSMENT LAW. 
 
 WL'ok for two siK'tT'ssivf wrcks in tliu I'onn in scIilhIuIo " A "' 
 lii'ivto iuinoxod. or to the liku ell't'c-t. 
 
 15. Tlu' Assi's.<iiK'iit Coniniissioner shall, so soon as any 
 ^iich l\c'|)ort reconiiiK'nilinji- any local iniprovcnicnt lias hcMMi 
 adopted in Council liirnisli to the City Clerk the nieasiire- 
 nient and statement I'l^iuired hy section (>1S (4) of the Act 
 ■>■] N'ict. cap. .■)(! (Ont.), to i)e "hy the said City Clerk kept 
 open for inspi'ction (lurin;i- his olVice hours for the period 
 inentioned in said section. 
 
 HE. In tile t'veiit of a petition being presented to the 
 Council, within one month fi'oni the last publication of the 
 notice rtderred to in sectiiui 14 of this l>y-la\v. atiainst any 
 proposed work or iiii|)roveiiient so recommended by the City 
 I'lntrineer on tiie initiative pi'incipiL' (/.''., without any peti- 
 tion or any sutliciently signed petition having been i)r('- 
 seiited to the Council therefor), then the City Clerk shall 
 forthwith ascertain whether the same is sutliciently or in- 
 sidliciently signed in accordance with the provisions of the 
 ^iunici|)al Act and amending Acts; and in the event of any 
 such petition lieing sutliciently signed, the Citv Clerk shall 
 so certify to the City i'lngineer and the Assessment Cominis- 
 sioner, and no further proceedings shall be taken under the 
 Fngineers Hejiort, and no new notice for the same work or 
 improvement shall be given by the Council within two years 
 aftiT the presentation of such petition. 
 
 3. O.v SA^•[T.\K^■ (iKorxn.s. 
 
 17. In the case of any work undertaken undei- th ■ au- 
 thority of section ()l(i (4) of the said Municipal Amend iiient 
 Act, l.Si)0, as being in the opinion of the Council necessary 
 for sanitary or drainage purposes, no iiotice of the intention 
 of tlu' Council to proceed with the said work shall be given 
 by the City Clerk, but the Keport of the City Kngineer as 
 adopted by the Council shall be forwarded by him to the 
 Assessment Commissioner for the Court of Hevision. as in 
 the cases proviiled for in sections I'i and i;5 of this By-law. 
 
 .\i"i'i:.\i,s TO coiKT ()!•' Ri:vr>r()N'. 
 
 1^- The Assessment Commissioner u)ion receipt of the 
 Report of the City Kngineer as adojited in ("(nincil pnrsuant to 
 sections 12. V.^ or IT hereof, shall forthwith cause notices to be 
 given to the owners and lessees of the real property men- 
 tiiHied in the report of the City Kngineer as being immedi- 
 ately benefited, in the form in schedule " li." hereto annexed. 
 o,' io the like effect, and such notices shall b(^ mailed to the 
 jiddress of ev( ■• person entitled to nutice at lea>t fifteen davs 
 
NOTICK— Ari'EAl.S — COUHT. 
 
 209 
 
 bororc the sitting ol' the Court of IJcvit^ion. 'IVn (lays' un- 
 tice 111' llie silting of said Court sliali also l)i' given hy an 
 julvortiseuR'nt in at least one newspaper published within 
 the City of Toronto. 
 
 1S>. 'I"he Court of llevision shall sit at the time and 
 ]ilaee mentioned in the notices so to In- given as aforesaid, 
 and shall heai- and determine all appeals whieh may he 
 brought before them, puisiiaiit to the provisions of the Sta- 
 tutes in that behalf, and in eases iiiuler section l.'i such Court 
 shall be called foi- a day live days at l.'ast before the expiry 
 of the month in whieh a petition may Ik' s/nt in against the 
 Moi'k or impi'ovement. 
 
 I\ 
 
 Ai'i'iCAi.s TO c■()^■^■T^• unci':. 
 
 20. In tlu' event of any prop/rty owner de-iring t) ap- 
 peal from the decision of the said Court of b'evision to the 
 ,ludge of the ('(Uinty Court and giving notice of his intention 
 so to do within the tinu' aiul in the maniu'r provided by the 
 Statutes in that lu'lialf, it shall lie the duty of the City ('lerk 
 to procure forthwith an appointment from the .ludge of the 
 County Court for the licaring and disposal of such ai)peaL 
 
 SL'i'.si-:or!:\T i'Kockdi'kic. 
 
 21. In the event of uo notice of a|t])oal from the Court 
 of Revision being giveit within the time limited in that be- 
 lialf, or so as any such appeal shall have been disposed of by 
 the Judge of the County Court, it shall be the duty of tlie 
 City Clerk to return to the Assessment (Commissioner the 
 Ik'port of the Ciiy i'lngineer reccunnu'iiding the said im- 
 ])rovements as ado])ted by the Committee on Works and the 
 City Council, M'ith any alterations or amendments whieh shall 
 have been made therein by the said Court of Itevision or the 
 Judge of the County Court, and he shall also enter in a book, 
 to be ke])t in the City Kngineer's Oilice, the action of th." 
 said Court or -ludge. 
 
 SS. Tpon the receipt of notice of the action of the 
 Court of Revision or .Imlge, as above ))rovided, the Com- 
 mittee on Works nuiy (unless they decide to carry out the 
 said ])roposed work or improvenuuit by day labour), call for 
 tenders for the construction, making or doing thereof, and 
 report the result to the Council, recomnu'uding the awarding 
 of the contract, and asking that funds may be jjrovidel for 
 carrying the said works on to com])letion. Such decision to 
 call lor teml(>rs or to execute the said work or improvement 
 Ly (lay labour, as the case may be, shall be th,' fimil d 'cision 
 
I'!, 
 
 270 
 
 THE ASSESSMENT LAW. 
 
 
 
 9 '' 
 
 'II 
 
 of tlie Coi'ijoratioii to undortake the proiJO.sod work or im- 
 provcmuut rolorrod to in section liLS (4) oi the Aet, 53 N'iet. 
 cap. 50 (Out.). 
 
 tiJi. Jii the event of tlie v.'oim(il a(h)ptiiig the Keport of 
 the Coiiunittee on Works awarding any eontraet for any sueli 
 h)eal work or iin[)rovenieiit, or deciding to execute tlie same 
 l)y day labor, the City 'Treasurer shall make arrangements 
 with hanks or other |)ers()ns or bodies corporate, to j)rov!de 
 the auKUint of money required to carry on such worlvs or im- 
 jirovements to completion, in anticipation of the si)ecial as- 
 scssuu'iit therefor. 
 
 24. Jt shall be the duty of the City iuigiueer upon re- 
 ceijit of notice from the City Clerk and the City Treasurer 
 respectively, that a contract lias been awarded and that the 
 necessary iinanciai iii'i'angcnients therefor have been niatle, 
 to forward the specilicatious, plans, drawings, and all other 
 proper and necessary material, together with the accepted 
 tender, to the City Solicitor (furnishing three cojjies of all 
 documents other than plans and drawings), and the City 
 Solicitor shall, with as little delay as possible, [)repai'e and 
 have executed in triplicate the necessary contract and bond 
 of secnrilv, in accordance with the provisions of Uv-law No. 
 
 23. I'lion receiving the certilicate of the City Solicitor 
 that tlie contract has been duly executed, the City Kngineer 
 may authorize the work or im[)roveiuent to be proceeded with 
 and carried out to completion. 
 
 I'LAXK SIDKWALKS. 
 
 2O.I11 the case of plank sidewalks laid or to be laid 
 uiuler the authority of Section (ITT of the ^iunicii)al Act, if 
 a sulliciently signed petition is presented to the Council 
 ajzainst any such sidewalk, such petition shall be at once 
 refei'red to the Committee on Works, which Committee nuiy,. 
 upon the report of the City Kngineer, deteriiune that sucii 
 sidewalk is desirable in the public interest and should be 
 ])roceeded with, and thereupon shall forward their recom- 
 mendation in the form of a report to the Council. IJefore 
 such leport passes the Council, the City Clerk shall notify 
 all the parties owning land assessable for such sidewalk, as 
 appears hy the statenuuit of owners of jjroperties which has 
 boon presented to the Court of Hevision, of the dav when the 
 recouimendation of the Committee on Works will l)e con- 
 sidered at the Council. At such meeting the Council shall 
 hear all parties who desiic to be heard against putting down 
 
w^ 
 
 AGAINST PLANK SIDEWALKS. 
 
 271 
 
 of r^iich >i(U'\valk. aiul may llioroiipnn, if in tlio jiKlumcnt of 
 two-thirds of tlu' Couiicil prcsciit the doinj,' of tlu' samo is^ 
 (Ifsiriildc in the pidilic iiitoivst, authorize tiic work to be 
 liroci'cdod with. 
 
 ASSI'.SSMKXr KOU COST OK LOCAL IMl'ROVli.MKXTS. 
 
 SAT. Within ono month after tiic i'oni|tk'tion of any local 
 improvement, and after the entire cost thereof, includin;^' 
 eom])ensalion for dama<res (if any) shall liave lieen ascer- 
 tained, the City Kni;ineer siiall certify the total amount 
 thereof to the City Treasurer. 
 
 JSH. The City 'I'reasurer sliall, as soon as ])ossiI)le after 
 the receipt of the certilicate of the City Knyineer under thi; 
 last jtrecediny section, ascertain the amount properly cliar}j;e- 
 ahle for intei'est on the advances made and the estinuited in- 
 terest which will accrue thereon until the necessary assess- 
 ment shall have been made, the necessary by-law jiassod, the 
 debentures to be issued thereunder disposed of, and moneys 
 jirovided thereby to retire the said temporary loan. lie shall 
 thereupon report the same to the City Kn<iineer, wlio shall 
 certify to the City Solicitor what amount of the total cost» 
 includinjj interest as aforesaid, is char^''eable to the i)roperty 
 benefited and wbat amount is cbarjicable to tbe City at large, 
 and shall, together with the Assessment Commissioner, also 
 furnish to the said Solicitor a description of the property to 
 be assessed therefor, the rate ])er foot to l)e annually levied 
 thereon during the life-time of the work or improvement, 
 and the commutation rate. The City Solicitor shall tbere- 
 u]ion jjrepare the J>y-law for making the necessary assess- 
 ment or assessments and ])roviding for the issue and sale of 
 debentures to ))rovide the amount of money re([uired to retire- 
 the temporary loan with interest as aforesaid. 
 
 21>. The said Assessment Commissioner, City Engineer ,. 
 nnd City Treasurer shall furnish to the City Solicitor all such 
 statements, calculations, and other information as may be 
 required l)y liTm to enable him to ])repare the necessary by- 
 laws for levying and ccdlecting sucli s|)ecial assessment, and 
 for borrowing nu)ney by the issue and sale of debentures. 
 
 t 
 
 LOCAL RATI-:S. 
 
 JtO. Every l^v-law i)assed by the Council resjiecting" 
 yearly rates shall nanu^ a rate distinct from all other rates, 
 Avhich rate shall be known as the " Street Local T?ate," and 
 shall include all those items of the estimates for the year as 
 
272 
 
 THE AS.SKSSMEXT LAW. 
 
 liiiiilly !i(!i)|itt'(l \)\ the Coimcil, providiii.y lor the si'vcrnl 
 iiiiprovi'iiu'iils. \voi'l<s. iind scrvici's wliicli may, uiidor tiii' 
 ]»i'()visi()ns nl' sections (il'^ iiiul (t"ilt of " 'I'hc Municipal Act," 
 l)c provided for by special local rati-s or assessments. 
 
 J$l. '.rill"' seveial items included in such "Strei't liccal 
 JJale " shall appear on the I'ace of the said Uy-law und t ap- 
 jn'opiiiite sui)-lieadin<:s correspond in^' to the several improve- 
 ments, works, and services nienticiicd in the saiil sections of 
 "• 'The .Muiiiciiial Act." 
 
 is- UK' 
 
 I. 
 
 \' 
 
 (Si'o Scctimi 14. 1 
 
 'I'.-iUc iiitiicc tli.'il tlie Miiiiicipiil Coniicil i>f tiu' ('in'iiiiratioii ul' the 
 I'it.v of Toioiilii iiilcmls Id ((icscrilii' tlie work I <iii Stici't. 
 
 Iii'twi'cii ((It'sci'iliiiiir the points lictwccii wliicli lln' work Iims Ikm ii oi- 
 ls to lit" 111 nlc or (•onstriictcili. mikI to assess tlie liiuil cost tlicrcof 
 upon tlie i)ropert.v iiliiiltiiijj; tlicicon and to lie licnditcd tiii'icli.v. and 
 lliiit a staiciMciit sliowinj: ilu' lands iialilc to iiay tlio sail assessin 'lit 
 Jiiid the names of the owners thereol'. so I'ar as tlie.v can lie asi'cr- 
 tained from tlie last revised Assessment Koll, is now tiled in the 
 ollice of the Clerk of the Mnni<ipalil.v, and is open for ins|)(>etioii 
 iliiriiijj olfiee hours. 
 
 The esliinated cost of the work is $ ; of which $ is 
 
 1i> lu> provided out of the ^reiieral funds of the Mnnicipalit.v. 
 
 Persons desiiiiif: to petition the said ('oniicil a;;:iinst iindertakini.' 
 Ilie said proposed work niiist do so on or liefore the da.v of 
 
 next. 
 
 A Court of Revision will lie held on the da.v 
 
 of A.D. 1SJ> , at th(> Cit.v Flail. Toronto, for the pnrpos • 
 
 of heiirin;; coniiilaints against the proposed assessment or aeeiirac.v 
 of the fronlaue measiireinents or an.v other eomiilaint which iiersons 
 interested mi.v desire to niak(>. and wliieh is bv law < ojrnizalilt' h.v 
 the Court. 
 
 Dated da.v of ISO . 
 
 Ci'.y CI Tk. 
 
 SCHEDULK B. 
 
 (See Section IS. I 
 
 Assessment Commis.sioner's t)'^FicE, 
 
 Toronto, 
 
 1S!> 
 
 The Court of Uevision f<ir the AIniiieipalit.v of the Cit.v of 
 Toronto for confirmation of the Citv Enuiiioer's report reeoiii- 
 n'eiK'iiiir the (here state the nature of the work or iinnrovementi in 
 the Ward of will sit on the da.v of A.D. 1S!» . 
 
 lit the hour of o'clock in the noon, for the hoarintr 
 
 iif appeals therefrom, pursuant to the Statute in that behalf. The 
 
SCHEDULES. 
 
 27,3 
 
 <'^lillllllt'(l cost of tlic said iiiiitrovciiifiit is the siiiii of ))« , ol' 
 
 whicli $ is III lie iHovidcd (int iil' tlic gi'iicrii I'lnids ol' llie 
 
 .Miuiiciiuility. 'I'ln' rciiinnidci' of llu' cust of llic said imin'ovfiiioiit is 
 l)ro|iosi'il to III' itaid lor \\y sitcciiil asscssiiicnl iiayahic witiiiu 
 .wars oil llif real proiicrty iiiinu'djalcl.v ln'iii'lilcd, as tlu' saiiu> apiii-ars 
 liy llu' said rcporl. 'I'hc slalciiii'iil sliowiiiK llu- rroiilaycs of the 
 lands liaiilo to pay Ilic said asscssiiiciit, and I lie iinnics of tlic owui'r-* 
 llicrcof, so far as tlicy <aii In- asccrlaiiicd from llic last ivvisfd 
 Assi'ssiiicut Uoll. is now tiled in llie olliec of the City Clerk, and is 
 open for iiispei'tion dnriiiK ollhe lionrs. 
 
 Dati'd at 'i'oroiito llii 
 
 day of , 1S!» . 
 
 Assessment (.'ouiniissioiier. 
 
 In eases under Section i;» add (I'ersoiis desiring to petition the 
 Council auainsl iindertakiii;r the said proiiosed work must do si 
 Jbefore the of IS .) 
 
 (See Section 2r,.) 
 
 Take Xolici- thit Ihe City Kn.L'ineer has rocoinnieiuh'i', (lie laying 
 down iMider the authority of the Act. 'i'\ X'icl. caji. "iM, sec. -I'J (Out.), 
 of plank sidewalks in the localities shown hereunder, the riitepayers' 
 share of the cost thereof to lie assessed iifTiiinst tlii' rejil jiroperty 
 fronting: or aluittinj; niion the streets, lanes or other imlilic piact's 
 wherein the said sidewalks are respectively proposed to he hid, as 
 provided hy the said Act. 
 
 
 
 4J 
 
 
 
 
 c 
 
 
 Siff ; , 
 
 
 ^ 
 
 
 
 ^ 
 
 ■*^ 
 
 E 
 
 A\ema, 
 Lane, or 
 
 Side. 
 
 
 From 
 
 To. 
 
 
 
 t a 
 
 II 
 
 I'lace. 
 
 
 ts 
 
 
 
 C i 
 
 3D 
 
 
 
 
 
 
 E^ 
 
 ^ 
 
 i'^ 
 
 
 
 
 
 8 c. 
 
 5 
 
 X 
 
 
 
 
 8 c. 
 
 8 c. 
 
 A Street . . 
 
 North.. 
 
 4 
 
 ... Street.. 
 
 ....Street.. 
 
 
 
 
 15 '• ... 
 C " . 
 
 South . . 
 West .. 
 
 (! 
 (> 
 
 " 
 
 
 
 .... 
 
 
 1) " ... 
 
 Both .. 
 
 M, 
 
 
 
 
 
 
 K riace , . . 
 
 ( i 
 
 4 
 
 
 
 
 
 
 ¥ Avenue . . 
 
 East . . 
 
 H 
 
 
 
 
 
 
 This recommendation (if adopted liy the (^oinniittee on Works) 
 Avill 1h> considered liy the City Council at any time after the ilay 
 
 of Ilex!.. 
 
 If the rat«'i)iiy('rs interested desire in any of the aliovo cases to 
 have ,1 better or difTereiit cljiss of sidewalk lli iii the one aliovo reoim- 
 niended. or otherwise to vary the aliove recommendation, thoy must 
 petition the CouiH'il therefor lieforc said date. 
 
 Secretary of the Conmiittoe on W\>rks. 
 
 I'lTY H.M.I.. 
 
 Toronto. 18J) . 
 
 A. A. 
 
 -IS. 
 
il 
 
 No. 2440. A BY-LAW 
 
 To irrovlde for rcf/ulatinij ilie common seivers dud (in 
 iinniMl rental or xewenujo rate, 
 
 Passrd UUli January, 1S!)0. 
 
 rpillO Municipal Council of the Corporation of the City oi' 
 i Toronto enacts as follows: 
 
 1. 'J'ho ^n'ounds, yards, vacant lots, or other properlie-;, 
 al)uiiiii<f on any street, or portion of any street, in the City^ 
 throiifili wliicli a comiiion sewer has heretofore hi'i'u con- 
 structed, and whicii is opposite to such conunon scwei'. sliali 
 be (h'ained into such couiuion sewer. 
 
 2. \o person shall connect any j^'rounds, yards, vacant 
 lots, or other properties witii any common sewer located in 
 any of the streets of the City, except tiie same he done, on 
 the order of the City Kn^ineer, Ity the ])erson who for the 
 time heinii' are the t'orporation Contractors for sewer con- 
 nections and i)rivate drains. 
 
 Jl. Nothing in the last |)receding section contained shall 
 be deemed to authorize the City contractors for sewer con- 
 nections and private drains to claim the right to construct 
 drains into or upon private property, or to render the Cor- 
 |)oration resj)onsi!)le for the construction or nniintenance of 
 sewer connections or drains heyond the limits of any street 
 into which a common sewer has been cinistructed, with which 
 adjoining lanes and i)reinises are connected by the Corpora- 
 tion, at the request of the owners of such lands and prennses, 
 under the provisions of the said last ])receding section. 
 
 4 The City contractors for private drains and scwcr 
 connections shall he responsible for a period of six months- 
 after the coni[)leti()n of the work for all accidents arising 
 from negligence in the construction of all sewer connections 
 made by him, and this i)rovision of this By-law shall he 
 incorporated with and made a part of the contract, as though 
 incorpoi'ated therein, in all contracts for ]>rivate drains and 
 power connections hereafter made by and with the Cor])ora- 
 tion. 
 
 5. All i)rivate and other drains crossing the course of 
 the common sewen, or running in or through any ])art of 
 the streets of the City, unless such as may communicate with 
 the common sewer, shall be forthwith filled up. 
 
USINJi THK SEWEHS. 
 
 275 
 
 ii Notliinjr in this Uy-law coiitaiiu'd siinll l)t' coiistriiccl 
 to pri'voiit tlio lottiii;^ in of sewers rruiii (lie streets of tlio 
 City ill wiiieii no eoiiiiiiou sewer einill luive l)eeii constructed 
 into tiio said common sewers, if sncli sewer so to he let in 
 sliall not l)e nsed to (h'ain premises iiavin^f a front on a street 
 in whicli a eonimon sewer shall have hei'n constriieted, and 
 if snch sewer shall he let in in sncli nninner as the Committoo 
 on Works shall direct. 
 
 T No person shall dama<i'e or injure any eomnion sewt-r, 
 or i>rivate drain or sewer eommunicating therewith. 
 
 W. 'I'he ownors and occupiers of all property al)nttinf!, 
 on any street npon which a common sewer has hen con- 
 structed, who have lieretoforo paid the .sum rei|uired I)y Wy- 
 law to he paid for the privile<;(' of nsinji' such coinnion sewer, 
 shall continue to use the same, free of charjic, for the numl)L'r 
 of feet for which they have so ])aid. 
 
 O. Persons who own or occupy pro|)erty which is drained 
 into a common sewer, or which is rciiuired hy this I>y-law 
 to he drained into such sewer, and who have not heretofore 
 paid for the ])rivilege of so draininjj; as aforesaid, shall he 
 charjfctl an annual rental ]ter foot of the frontaije of such 
 property al)uttinii on such street, or portion of a street a- 
 aforesaid, for the use of such common sewer, that is to say: — 
 
 In section number one, includinfj all that portion of the 
 City, lying between the centre of Parliament Street on the 
 east, the centre of Queen Street on the north, the centre ol 
 Simcoe street on the west, and the waters of the r)ay on the 
 south, twelve and one-half cents per foot i)er annum: 
 
 In section number two, including all that portion of the 
 City lying between the centre of (Jueen Street on the south, 
 the centre of Spadina Avenue on the west, the centres of 
 College Street, College Avenue, and Carleton Street on the 
 north, and the centre of Parliament Street on the east, ten 
 cents per foot ])er annum: 
 
 In section number three, including all those portions of 
 the City not included in sections numbers one and two, nine 
 cents per foot per annum: 
 
 lO. ^Vhen any grounds, yards, vacant lots, or other I'rop- 
 erty, are situate at the intersection of a street with any If^no 
 or alley, upon each of which streets, lanes, or alleys there is 
 <i common sewer, the fronts only of such grounds, yards, 
 vacant lots, or other property, together with so much of the 
 
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 Photographic 
 
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 23 WEST MAIN STREET 
 
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 (716) •72-4503 
 
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276 
 
 THE ASSESSMENT LAW. 
 
 flank thereof as the said flank exceeds eighty feet, shall he 
 assessed for the rental herel)y imposed. 
 
 11. The owner or occupier of any |)ro])erty so required 
 to he drained may commute for the payment of the annual 
 rent herein mentioned, hy a payment of one dollar and ten 
 cents i)er foot frontage for property in section numher one; 
 of ninety cents jier foot frontage for property in section 
 nund)er two; and of eighty cents per foot frontage for prop- 
 erty in section num1)er three; with interest on such payment 
 at the rate of six ])er centum ])er annum, to he comi)uted 
 from the first day of January, one thousand eight hundred 
 and sixty-one, deducting in each case one-twentieth of the 
 ahove-namcd sums, if the said one-twentieth has heen pre- 
 viously ))aid. 
 
 12. It shall he the duty oi the City Engineer at such 
 time as he may be required so to do, to render to the Trea- 
 surer a statement of all sewers which have been constructed 
 during the then ])receding year, showing the names of the 
 streets in which the said sewers have been constructed, the 
 extent and cost thereof, the names of ]n-oprietors whose 
 ])ro])erties may front on such streets, and the frontage of the 
 lot or lots owned by such ])ro])rietors, and such further in- 
 formation as may bo required to enable the Treasurer to 
 assess such properties in accordance with the provisions of 
 this By-law. 
 
 IS. The Treasurer shall in the month of January in 
 every year, make out se])arate rolls of the annual rentals 
 due for the use of the common sewers iir each ward of the 
 City, by the owners or occupiers of ])roperty therein, in the 
 Form " A," in the Schedule to this IJy-law and ca\ise such 
 rolls to be placed in the hands of the several Collectors ap- 
 pointed til ere for. 
 
 14. The Collectors shall demand ]myment from every 
 person whose name a])pears on the rolls, of the respective 
 sun\s payable by him, according to the said rolls, by leaving 
 at his )dace of abode a printed bill of the same in the Form 
 " B," in the Schedule to this Ry-law, and calling at least 
 once thereafter for the same. 
 
 15. Jn case any ])erson so liable, as aforesaid, refuses or 
 neglects, for fourteen days after demand made, as in the last 
 preceding section is provided, to pay such annual rental, the 
 Collector shall return such defaulter to the Treasurer, who 
 shall forthwith cause the amount in default to be collected 
 by T^'ocess of law. 
 
SEWEU MUST BE USED. 
 
 277 
 
 lO. In case the owner or occupier of any grounds, yards, 
 vacant lots, or other property abutting upon a street or por- 
 tion of a street, along which a common sewer ha.s been con- 
 structed, and which is opposite to such common sewer, omits 
 to drain such grounds, yards, vacant lots, or other property 
 into such common sewer, the Connnittee on Works may 
 cause the same to be drained into such common sewer, and 
 tlie cost thereof shall be assessed against such owner or oc> 
 cupier. 
 
 IT". If the owner or occupier of any })roperty required 
 by any By-law to be drained, commutes the annual rental 
 chargeable thereon, by the payment of the amount settled 
 liereby, the Mayor shall execute to the party paying the same 
 a license in the Form " C," in the Schedule to tliis By-law 
 to drain the said property into the common sewer. 
 
 18. In case any person required to construct a drain 
 into a common sewer does not do so, but is willing to pay the 
 like annual rent.l or sewerage rate as if he did use such 
 sewer, without the construction of such drain by the City, 
 and thcrel)y save himself the assessment for the construction 
 thereof, and shall execute to the City a covenant in the 
 Form " D," in the Schedule to this By-law, the Committee 
 on Works may, in their discretion, dispense with the con- 
 struction of the said drain, as by section 15 of this By-law 
 is ])rovi(led. 
 
 lO Nothing in this By-law contained shall i)revent the 
 i-ollection of such annual rentals, commutations and assess- 
 ment moneys, in the manner hereinbefore ])rovided, by a 
 ( 'ollector specially appointed by resolution of the Council for 
 that purpose. 
 
 20. Any jierson convicted of a breach of any of tho 
 ])rovisions of this By-law shall forfeit and pay, at the dis- 
 cretion of the convicting ^lagistrate, a penalty not exceeding 
 the sum of fifty dollars for each offence, exclusive of costs: 
 " and in default of payment of the said penalty and costs forth- 
 with, the said penalty and costs, or costs only, may be levied 
 by distress and sale of tlie goods and chattels of the offender; 
 and in case of ^here being no distress found, out of which 
 such penalty can be levied, the convicting Magistrate may 
 commit the offender to the Common (iaol of the City of 
 Toronto, with or without hard labour, for any period not 
 exceeding six calendar months, unless the said penalty and 
 costs be sooner paid. 
 
278 
 
 THE ASSESSMENT LAW. 
 
 O 
 
 a* 
 
 ?5 
 
 8 
 
 
 < : 
 
 OS 
 
 
 S 
 
 •1«1<>X 
 
 
 
 IP 
 
 
 2 
 
 •a»«H I 
 
 c J 
 
 ^;3 
 
 •paMonv 
 
 'J-^UMQ I 
 
 
COMMUTATION LICENSE 
 
 fr$ 
 
 No. 
 Mr. 
 
 FORM " B." 
 
 (See Section 13) 
 
 District No. 
 .Street Sewer. 
 
 City of Toronto, 
 
 1890. To rental of feet frontage at per foot, 9 ■ 
 
 1891. To " " 
 
 1892. To " " 
 
 1893. To " " 
 
 Received payment, 
 
 .Collector. 
 
 FORM "C." 
 
 (See Section 17.1 
 No. 
 
 To ALL TO WHOM THESE PRESENTS MaY CoME, 
 
 The CoRPoiiATioN op the City op Toronto sends 
 
 Greeting :- 
 
 Whereas, under and by virtue of a certain By-law of the Cor- 
 poration of the City of Toronto, passed on the thirteenth day of 
 January in the year of our Lord one thousand eight hundred and 
 ninety entitled " A By-law to provide for regulating the common 
 sewers and an Annual Rental or Sewerage Rate," it is enacted, 
 among other things, that "the grounds, yards, vacant lots, or other 
 properties abutting on any street, or portion of any street, in the 
 said City of Toronto, through which a common sewer has heretofore 
 been constructed, and which is opposite to such common sewer shall 
 bo drained into such common sewer," and also that " all persons 
 M'ho own or occupy property which is drained into a common sewer, 
 OP which is required by the said By-law to be drained into such 
 sewer, and who have not heretofore paid for the privilege of art 
 draining as aforesaid, shall be charged an annual rental per foot of 
 the frontage of such property abutting on such street, or portion of 
 .1 street, as aforesaid, for the use of such common sewer that is to 
 say: Firstly, in section number one, including all that portion of the 
 City lying between the centre of Parliament Street, on the east; 
 the centre of Queen Street, on the north; the centre of Simcoe 
 Street, on the west; and the waters of the Bay on the south, twelve 
 and one-half cents per foot per annum; Secondly, in section number 
 two. including all that portion of the City lying between the centre 
 of Queen Street, on the south; the centre of Spadina Avenue, on the 
 west: the centres of College Street, College Avenue, and Carlton 
 Street, on the north; and the centre of Parliament Street, on the 
 east, ten cents per foot per annum: Thirdly, in section number three, 
 including all those portions of the City not included in sections num- 
 bers one and two, nine cents i)er foot per annum": and also, that 
 "the owner or occupier of any property bo required to be drained, 
 may commute for the payment of the annual rent herein mentioned. 
 
2H0 
 
 THE ASSESSMENT LAW. 
 
 I': a paynu'iit of oiio dollu' and ton cents iwr foot frontline for P>"o- 
 ptrty in section nnnil)cr one; of ninety cents per foot frontawo for 
 property in section niinilier two; and of eighty cents i)er foot front- 
 ttfH' for i>rop«'i't^y >» section nund)er three;, with interest on siicli pay- 
 ment at tlie rate of six per centnni per annnni, to he computed from 
 the Hrst day of January, one thousaiul eijflit hundred and sixty-one, 
 dechutint' in eacli 'iise one twentietli of the ahovo named sums, if 
 the s;iid one-tweutielli lias heen previo\isly paid: 
 
 And whereas of tlie City of Toronto, is the 
 
 of all that certain piece, par<el or lot of land, situate on 
 Street, in the said 'Jity of Toronto, through which a common sewer 
 hath been constructed, lieing composed of and lying in section 
 
 number as laid down in and by the said By-law, and required 
 
 by the :i .1 By-liiw to be drained into the said sewer: 
 
 And wliereas the sai<l hath applied to the said the Corpora- 
 
 tion of the City of Toronto, to be aliowt'd to commnt«> for the pay- 
 ment of the annual rent imposed by the said By-law, as by the said 
 By-law is provided: 
 
 Now, know ye, that in t-onsideration of the sum of now 
 
 l)aid by the s:iid to the said the Coriioration of the City of 
 
 Toronto, the receipt wliereof is hereby acknowledged, and that the 
 same is in full for the connnwtatitm of the said annual rent, license 
 and pernussion is hereby given and granted to the said and his 
 
 assigns, and all others v/hom it nuiy concern, to make and C(in<(trnct 
 a sewer from the said premises hereinbefore described, to th" said 
 common sewer in the said street, and to communicate the same with 
 the said cfmimon sewer, and to use the same sewers for the i»ur- 
 pose of draijiing tlu' said premises for all time to conie, free of ;ill 
 rent or charge for tlu' drainage thereof: And also, front time to time, 
 and at all times (under the direction of the proper otHcer of the 
 said Cttriioration of the City of Toronto, for the time being, but nt 
 his or their own expensel, to open, cleanse, maintain, amend, repair. 
 :ind preserve th(> said sewer so to be made from the said premises to 
 the said common sewer; Subject nevertheless, to the prt>visions of 
 the By-laws of the said the Corpc ition of the City of Toronto 
 affecting the same: 
 
 In witness whereof, the said the Corporation of the City of 
 Toronto have hen'unto set their Corporate Seal by Esquire, 
 
 the Maycu' of tlu> sai<l City, countersigned by Esquire, the 
 
 Treasur*>r of the said City, this day of in the year 
 
 of our Lord one thousand eight hundred und 
 
 [L. S.] 
 
 FORM "D." 
 
 (See Section 17.) 
 
 Whereas being the owner (or occupier) of certain 
 
 property on Street, in the City of Toronto (describe the 
 
 property), in which said street a common sewer has been oon- 
 Rtrncted, and hath been required aeconling to the By-law in that 
 behalf to drain such property into the sard common sewer, and 
 having made default therein, the Corporation of the City of Toronto 
 may by law build fhe necessary drain and assess the said for 
 
 the costs of <e ci <struction thereof, and collect the same, together 
 with the sum of annually, as the rental for' the use of 
 
 the said common sewer: 
 
A 
 
 COMMUTATION LICENSE. 
 
 281 
 
 And wliorens the said in desirous of pnyiiiR 8urh nniiual 
 
 rpiital without lu'inj; put to the expense of the eonstruetiou of such 
 drain : 
 
 Now know ye, that in consideration of the premises, tlie said 
 doth lierelty aeknowledKe to owe to The Cori»oration of the City of 
 Toroiit»», and their suet-essors, the sum of annually, for the 
 
 annual rental as aforesaid, and <loth herehy eoveuant, promise, an<l 
 ajrree, to and with the said the Corporation of the City of Toronto, 
 and their sneeessors, to pay them the said sum half-yearly, on the 
 tir^t day of the months of and in eaeh and every 
 
 yea:' heneefortli. and the said doth hereby, for the ecmsider- 
 
 ation aforesaid, charge the same upon the said iiroiM'rty, to be pa.T' 
 able tluMH'ont, on the days and in manner before mentioned. 
 
 In witness whereof the said hath hereunto set his hand and 
 
 seal, this day of in the year of our Lord one thousand 
 
 eijL;ht hundred and 
 
 Signed, sealed and delivered, 
 in the yresence of 
 
 [L. S.l 
 
 No. 2441. A BY-LAW 
 
 Re»pectivf) the redaction of taxes on vacant tenements 
 
 and otherwise. 
 
 T 
 
 [Passed i;3th Jamiary, 1890. 
 
 II K Munieiprtl Council of the Corporation of the City of 
 Toronto enacts as follows: — 
 
 1. In case any person shall by jjctition show to the satis- 
 faction of the Court of Kevision, at any meeting thereof, 
 that any tenement for which he has been assessed has re- 
 nutined vacant during more than tiiree months in the year 
 for which the assessment has lieen nuide, the said Court may 
 reduce the taxes due by such person as follows: — over three 
 months' vacancy and not exceeding four months, three 
 months' allowance; four months' vacancy and not exceeding 
 six months, four months' allowance; six months vacancy and 
 not exceeding eight months, tive months' allowance; eight 
 months' vacancy and not exceeding ten months, six months' 
 allowance; ten months' vacancy to twelve months, seven 
 months' allowance. 
 
 J8. In case any person shall, by petition show to the 
 satisfaction of the Court of Revision at any meeting thereof, 
 that from sickness or extreme ])overty he is unable to pay 
 the taxes, the Court may remit or reduce the taxes of such 
 
282 
 
 THE ASSESSMENT LAW. 
 
 person as to the Court may seem proper, or the Court may 
 reject the petition. 
 
 8. In case any person shall by petition show to the 
 satisfaction of the Court of Revision at any meeting held by 
 it that by reason of any gross and manifest error in the roll 
 as finally passed by the Court he has been overcharged more 
 than twenty-five per centum on the sum he ought to be 
 charged the Court may reduce the assessment to tlie jiroper 
 Amount. 
 
 4. Ko petition for any reduction of taxes shall be re- 
 ceived or decided upon by the Court of Revision, unless no- 
 tice thereof, stating the groimds upon which such petition 
 is based, shall have been given to the City Clerk at least one 
 week previous to the sitting of the Court of Revision at 
 which such petition is presented. 
 
 4 (a). The Court of Revision may during the year for 
 which the taxes accrue or in the next following year, con- 
 sider cases imder Sections 2 and 3 of this By-law. 
 
 5. Xo other allowance or remission of taxes shall be 
 made by the Court of Revision, except in the cases herein- 
 before referred to. 
 
TABLE OF ABBRtVIATIONS. 
 
 C. S. R . . . 
 
 
 . . Canada Supreme Court Reports. 
 
 0. A. R. . . 
 
 
 . . Ontario Appeal Reports. 
 
 0. R 
 
 
 . . Ontario Reports. 
 
 O. P. R... 
 
 
 . . Ontario Practice Reports. 
 
 U. C. Q. B. 
 
 R ... 
 
 . .Upper Canada Queen's Bench Reports. 
 
 U.C.Q.B.,( 
 
 O.S.. 
 
 . .Upper Canada Queen's Bench Reports, 
 Old Series. 
 
 U. C. C. P 
 
 
 . . Upper Canada Common Pleas Reports. 
 
 Grant 
 
 
 . . Grant's Chancery Reports. 
 
 G.C. C. R. 
 
 
 . .Grant's Chancery Chamber Reports. 
 
 H. & H. M. 
 
 R. ... 
 
 . . Harrison and Hodgins' Municipal 
 Reports. 
 
 U. C. J.... 
 
 
 . . Upper Canada Jurist. 
 
 U. C. K. B., 
 
 0. S. 
 
 . . Upper Canada King's Bench Reports, 
 Old Series. 
 
 C. R. P.... 
 
 
 . . Chamber Reports on Practice. 
 
 D.U. C... 
 
 
 . . Draper's Upper Canada King's Bench 
 Reports. 
 
 C. C. C... 
 
 
 .Cooper's Chancery Chamber Reports. 
 
 U. C. E. A. 
 
 
 . . Upper Canada Error and Appeal Re- 
 ports. 
 
 C. L. T... 
 
 
 .Canadian Tiaw Times. 
 
 C. C.R.... 
 
 ■ • ■ ■ • 
 
 . Chancery Chamber Reports. 
 
 C.L.J 
 
 
 .Canadian Law Journal. 
 
 L. N 
 
 
 . Legal News. 
 
284 
 
 THE ASSESSMENT LAW. 
 
CASES RELATING TO TAXES AND THE ASSESS- 
 MENT LAW. 
 
 DECIDED BY TDK SiriJKiME COL'liT OF CA.NADA. 
 
 Vol. I'auic. 
 !Xicliolls V. (.'iiMuning. 
 
 NotifL' of assc'-isiiicnt is ossentiiil to tlio val- 
 idity of the tax — Altt'iations without notice 
 hy C'oiirt of Hevision — Lialtility of latiuayer 1 'M') 
 
 !McKay v. Crysler. 
 
 Sale of lands for taxes — Proof of arrears — 
 Sale invalid as no evidence of |)ro)ter assess- 
 ment 3 4;5(! 
 
 Lawless V. Sullivan, 
 
 From New Jlrunswick — Foreijjn Hanking 
 ('ori)oration — Taxation on gross income. ... 3 IK 
 
 Halifax v. Kenny. 
 
 Nova Scotia — Assessment of ships — A'cssel 
 
 not registered at place of owner's residence. M 4!)'? 
 
 Church V. Fenton. 
 
 Sale of land for taxes — Twists of lands at- 
 tached to warrant — Liaoility for taxation — 
 Curative clause of Statute 5 2'M) 
 
 Jonas V. Gilbert. 
 
 Xew Brunswick — License Tax — Disci;iinina- 
 
 tion between residents and non-residents'.. 5 35() 
 
 McSorley v. St. John. 
 
 Xew Brunswick — Void Assessment — War- 
 rant — Arrest — Trespass — Lial)ility of Cor- 
 ])oration for acts of collector adopting act 
 of officer 531 
 
 Cote V. Morgan. 
 
 Quebec — Void assessment — liolls — Amend- 
 ments — Prohibition T 1 
 
 Eeed v. Moussean. 
 
 Quebec — Constitutional Law — Indirect tax 
 
 — Jurisdiction 8 408 
 
286 THE ASSESSMENT LAW. 
 
 Vmn V. Montreal. ^'°^- 
 
 Qui'l)oc — N'olimtnry imynient — Irroju:' .ir as- 
 (jt'ssinont — Hocovt'ry l)afk, S 
 
 Kx parte James 1). Lewin. 
 
 New liriinswick — JJank assessment on capital 
 stock — Payment under protest 11 
 
 White V. Nellea. 
 
 Tax sale — Estoppel — Dispute of title — 
 I'laintitf not put on proof of title 11 
 
 St. Gabriel v. Montreal. 
 
 (Quebec — School Tax — Action for — Exemp- 
 tion—Objects of 12 
 
 Wylie V. Montreal. 
 
 (Quebec — Action for taxes — Exemption — 
 Educational Institution 12 
 
 Flanagan v. Elliott. 
 
 Xew Brunswick — Defective assessment — De- 
 scription of jjcrsons and the ])roj)erty assessed 
 — Including illegal items of assessment in 
 Warrant — Violation — Warrant — Vitiated by 12 
 
 Chatham v. Dover. 
 
 Drainage assessment in two municipalities — 
 Arbitration 12 
 
 Attorney-General v. Montreal 
 
 (Quebec — Exem])tion — Military purposes — 
 Action for — Obligation in lease to i)ay taxes 13 
 
 Dartmouth v. The Queen. 
 
 Xova Scotia — Assessment — School rates — • 
 Mandamus — Rates leviable in previous year 
 — Liability of present ratepayer 1-t 
 
 Dillon V. Raleigh. 
 
 Drainage tax — Action by ratepayer for him- 
 self and •other rate|)ayers 14 
 
 Central Vermont v. St. Johns. 
 
 Quebec — Railway assessment — Portion ex- 
 • empt — Illegal warrant — Injunction — Proper 
 remedy 14 
 
 Longeuil Navigation Co. v. Montreal. 
 
 Quebec — Taxation of Ferry boats — Constitu- 
 tionality — By-Law — Injunction 15 
 
 St. Sulpice V. Montreal. 
 
 Quebec — Jurisdiction — Special assessments 
 — Exemption — Action for tax — Definition 
 of tax 16 
 
 Paqe. 
 252 
 
 484 
 
 587 
 
 45 
 
 384 
 
 435 
 
 321 
 
 352 
 
 45 
 
 73£> 
 
 28S 
 
 56a 
 
 39<> 
 
D 
 
 SUPREME COURT CASES. 287 
 
 Angus V. C'nlgary. ^'^^- I'aob. 
 Scliool Katt's — Appeal — (.'ourt of Itovision — 
 I'roct't'diiigs do not originate in a Superior 
 Court IG rit> 
 
 O'JJrien v. Cogswell. 
 
 Xova Seotia — Assessments — Lien — Healing 
 clause of Act — Notice — Foreclosing >rort- 
 gage after land sold for taxes — Attacking 
 sale — Corporate seal to lists 17 420 
 
 lonstitutional law — Banks — Interest of 
 
 Crown in lands sold for taxes — Kxeniption. . 19 510 
 
 Lynch v. Canadian North-West Land Co. 
 
 Aranit()l)a — Constitutional law — Discount — 
 percentage — Penalty and additional rate... 1!) 20ir 
 
 Cornwallis v. The Canadian I'acitie Kailway. 
 Manitoha — Assessment and taxes — Exemp- 
 tion 19 70-3 
 
 liarber v. (jlihhons. 
 
 Constitutional law — Penalty for not paying 
 
 taxes — Additional rate 19 201: 
 
 M'helan v. Kyan. 
 
 Manitoba — Assessment and taxes — Sale of 
 lands — Irregularities — Validating Acts — 
 Roll — By-law — Nullity — Kxenipt until Pa- 
 tent issued 20 65 
 
 Boll Tele])lione Co. of Canada v. Quebec. 
 
 Quebec — By-law — Setting aside — A])i)eal. 20 230 
 
 Peters v. St. John. 
 
 New Brunswick — Assessment and taxes — In- 
 surance Company — Net i)rofits — Assessor's 
 duty 21 674 
 
 Timmerman v. St. John. 
 
 New Brunswick — Tax on Corporation — Bail- 
 ways — Place of Income — Quashing by-law — 
 Overvaluation in amount 21 691 
 
 London v. Watt. 
 
 Assessment and taxes — Illegal amount — 
 
 Court of Revision — Different Municipalities 23 300 
 
 International Coal Co. v. Breton. 
 
 Nova Scotia — Assessment and taxes — Rail- 
 ways exemption — Money 22 305 
 
288 THE ASSESSMENT LAW. 
 
 Toronto v. Toronto. Vol. 
 Street Kailwny — Jjoeiil Iin|)roveiiient.s — Lien 
 — Personal liability — ('on>*truetion of Con- 
 tract — Arl)itration 23 
 
 ^iontreal v. ^Montreal. 
 
 Qnehee — Street Kaihvav — Licence and hon^a 
 tax ; 2:\ 
 
 rney-(ieneral of Canada v. 'i'oronto. 
 Diseiinunation — Water rites — rniforniity — 
 J.eave to a|>i»eal to l*rivy Coumii rel'nsjed. ... 23 
 
 V. Jliles. 
 
 Drainajje — Helerenee — Powers 23 
 
 iter V. The Corporation of tiie City of Slier- 
 
 brooke. 
 L^nebcve — IJeense laws — Powers of taxation. 24 
 
 ton V. Dyer. 
 
 Reciiiirenients of Statute — Directory or Im- 
 perative — Delivery of roll — Colleetor 24 
 
 isliip of Osfjoode v. York. 
 
 Mnnieijjal Corporations — Ditelies — Meaninjj 
 
 )f owner 24 
 
 ay V. Ilinebinbrooke. 
 
 Ratepayer eontestiiifr roll — Not appealable to 
 
 lie Snj»renie Court 24 
 
 .' V. Morrison. 
 
 .^uebee — Special tax — lv\ post faeto legisla- 
 ion — Warrant — Assessment roll — Local Im- 
 >rovements — I'ayment — Recovery Hack. . . . 25 
 
 \i. V. Chatham, 
 special Assessments — Draiiui<ro — Municipal 
 
 \ct 2,") 
 
 ax V. jjitliffow. 
 
 s'ova Scotia — Pavements — Repairs — Assess- 
 
 neiits — Double taxation 20 
 
 ito V. C. P. 1{. 
 
 ^sscpsment — By-law — T^ocal Tmin-ovements 
 — Afireement with owner — Proving notice 
 of assessment 2C^ 
 
 8tpvonson v. ^Fontreal. 
 
 Qneheo — Local Tm))rovements — Asscr^smont,-. 
 — Future rights — Appeal — .Turisdiction. . . . 27 
 
 Stevenson v. Afontrial. 
 
 Special assessments — Widening streets .... 27 
 
 < 
 
 11 
 
 Pagi;:. 
 
 108 
 
 251) 
 
 514 
 429 
 
 2(iS 
 
 474 
 
 282 
 55 
 
 28') 
 fiOS 
 
 082 
 
 187 
 55)3 
 
SUPREME COUUT CASES. 
 
 The City of Toronto v. Tlie Toronto liy. Co. Vol. 
 Aj)|)eal— County Judge's Court of 'last resort 
 — I'inal Judtrnient 37 
 
 The Consumers" (ins Co. of Toronto v. City of 
 Toronto. 
 
 Appeal— Kxeiiiption — Chattels — liealty— 
 Proper nietliod of assessinj,' pipes, etc. ..... 27 
 
 iJroufrhton v. (Jrey. 
 
 Draina^-e Assessment— Munieipal Law 27 
 
 ."^'oiiibra V. Chatham. 
 
 l)raina«r( — Asse&sme. —Extra eost — Xejjli- 
 jjenee — KN-assessinent — Damages ?. . 28 
 
 l\rontreal v. lianisay. 
 
 Munieipal corporations — Exproi)riation-^ 
 \\ idening street — Assessmemt — Kxeessive 
 V aliiatioii — Annidling Roll 2U 
 
 Lawlor V. t)ay. 
 
 Jrortfjage— Sale of .Arortfrage lands for taxes ■ 
 -— Inrchase ))y mortgagor— Action to fore- 
 close 0() 
 
 l\rcfiregor v. Harwich. 
 
 Municipal eorporation—Ratepayer— Statute 
 labor— Pathmaster— Proof— Damages 29 
 
 289 
 Paoe. 
 
 640 
 
 453 
 4!).-. 
 
 1 
 
 441 
 
 443 
 
 A.A. — 1!) 
 
290 
 
 THE ASSESSMENT LAW. 
 
 I 
 
;■ 
 
 ONTARIO APPEAL REPORTS. 
 
 291 
 
 THE COURT OF APPEAL FOR ONTARIO. 
 
 Leprohon v. Ottawa. Vol. PxaE. 
 
 Jurisdiction of local legislature — Power to 
 tax income of Dominion officers — Exemption 
 of such incomes 2 523 
 
 Crysler v. McKay. 
 
 Sale of lands for taxes — Proof of arrears — 
 
 Description in deed — Only defects in proce- 
 dure cured by time — No i)ortion of taxes 
 overdue for period prescribed — Sale void . . . 
 
 2 
 
 5Gi) 
 
 Langford v. Kirkpatrick. 
 
 Action against collector and his bailiff — Dis- 
 tress for taxes after return of roll — No resolu- 
 
 
 
 tion to collector to continue — Notice of ac- 
 
 
 
 tion — Reasonable certainty of Notice 
 
 2 
 
 513 
 
 IJurgess V. Bank of Montreal. 
 
 
 
 Tax sale — Description of land — Deed by suc- 
 cessor in office — Sale invalid — Time does not 
 
 
 
 validate 
 
 3 
 
 66 
 
 Fleming v. McNabb. 
 
 
 
 Sale of land for taxes — Invalid sale as assess- 
 
 
 
 ment improper — Putting assessed parcels to- 
 gether — Agent buying 
 
 8 
 
 656 
 
 (L'hurch V. Fenton. 
 
 
 
 Sale of land for taxes — Indian lands — Ex- 
 
 
 
 emption — Warrant and list defective — Taxes 
 
 
 
 accrued before patent 
 
 4 
 
 150 
 
 Dover v. Chatham. 
 
 
 
 Drainage — Mode of assessment — Appeal . . . 
 
 11 
 
 248 
 
 C. L. & E. Co. V. Dysart. 
 
 
 
 Assessment — Court of Revision — Ai)peal — 
 
 
 
 Fraud — Action to restrain an increase of as- 
 
 
 
 sessment 
 
 12 
 
 80 
 
 Moffatt v. Scratch. 
 
 
 
 Invalid tax sale of lands — Mistake before 
 
 
 
 Patent — Non-assessment 
 
 12 
 
 157 
 
292 THE ASSE.SSMENT LAW. 
 
 Dillon V. IJaleigh. Vol. TAaE. 
 
 Drainajie — Jiefunding excess ol' as.si'S.siiioiit — 
 Action on iH'half ol' plaintilf and others — 
 Plaintiir (liscjiialilied 13 53 
 
 Donovan v. liogaii. 
 
 Assessment and taxes — Invalid taxsale — Resi- 
 dent and non-resident roll — Distress — Two 
 years i'roni making of deed — Sale means con- 
 veyance — A'alid payment — Duties of assessors 
 and clerk im})erative — Sale not ))roperly con- 
 ducted ' 15 432 
 
 JIallv. Fan[uharson. 
 
 Tax sale of land — Regularity of sale — Sale for 
 too much — Double assessment — Descrii)tion 
 — Payment — Statute laimr — Duties of olHcer 
 — Xon-resident — Identity of parcels — Void 15 457 
 
 London v. London. 
 
 ]\rutual Insurance Co. — Incomes — Assess- 
 ments — County Jmlge — Finality 15 G2U 
 
 l?rantford v. Ontario. 
 
 Assessment — Taxes — Ajipeal to Court of Re- 
 vision — I{ight to disjjute validity of assess- 
 ment in action — Locality for assessment. .. . 15 605 
 
 (loldio V. Johns. 
 
 Assessment taxes — ]5y-la\v — Kxtending time 
 for payment — Demand after time — Sale — 
 Replevin — Sale of safe held under lien agree- 
 ment — Fiscal year — Proceedings void 16 139 
 
 Clark V. Howard. 
 
 Drainage Act — Assessing land benefited — 
 Limiting assessment — Construction of sta- 
 tute 16 n 
 
 Harvey and Parkdale. 
 
 Local improvements — Expropriation of one 
 
 foot across street — Damages 16 46S 
 
 rinch V. (lilray. 
 
 Payment of taxes by tenant — Tiimitation — 
 Xot considered as rent — Title by possession 
 — Acknowledgment of barred debt ineffect- 
 ual 16 
 
 
 Regina v. "Wellington. 
 
 Tax sale — Constitutional law — Interest of 
 Crown — Invalid — Exemption 17 
 
 484 
 
 421 
 
ONTARIO APPEAL REPORTS 293 
 
 Cumljerland v. Koarns, Vol. rAoa, 
 
 Local improvement — Covenant i'or title — 
 Petition creating an encumljrance on land — 
 Action — Damages IT 281 
 
 in re (.iilles])ie v. Toronto. 
 
 Local improvement!? — i{y-la\v — Variance — 
 Motion to quash — Declaratory Act — Peti- 
 tion — Reversing judgment right wneii de- 
 livered 19 713 
 
 Watt V. Jiondon. 
 
 Assessment and Taxes — Branch of business — 
 Court of Revision — Illegal assessment — 
 — rayment under i)rotest — Action to recover 
 back— Allowed 19 (i75 
 
 Hyatt V. Mills. 
 
 Assessment and taxes — Sale — Deed — De- 
 scription — i{est for the owner — Considera- 
 tion of Statute 19 .329 
 
 Fleming v. Toronto. 
 
 Local imjjrovements — • 15y-law — Ajjpeal — 
 
 Costs of action — Property benefited 19 313 
 
 Howard v. ITerrington. 
 
 Tax collector — Action — Distress — Venue 
 local — .Turisdiction — Heplcvin — Notice of 
 action 20 175 
 
 In re Pryce v. Toronto. 
 
 Local improvements — Damages — Henelit — 
 Arbitration 20 10 
 
 Windsor v. (I S. R. K. 
 
 Assessment — Taxes — Kxemi)tion — F-xten- 
 sion of town limits — Water rates — Species of 
 tnxation — Consumption of water 20 38S 
 
 I'renton v. Dyer. 
 
 Assessment and taxes — Holl — Certificate of 
 Clerk, im|)erativct — Ccdlector — liond — As to 
 time directory — Distress on nnsigned roll — 
 Sureties — Liability for uncollected taxes... 21 
 
 Confederation v. Toronto. 
 
 Assessment — Taxes — Insurance Company — 
 Reserve fund — Liconie — Interest — Decision 
 of County Court Judge final when dealing 
 with ])ro])erty that is as.sessable 22 l<>fi 
 
 379 
 
294 THE ASSESSMENT LAW. 
 
 Sweeny v. Smith's Fall^. ^'o^- ^^qe. 
 Local impro'veineuts — By-law — Invalid as- 
 gessniont — Provisions imperative — Registra- 
 tion of By-law in two weeks— El!ect of 22 429 
 
 Consumers' Gas Co. v. Toronto. 
 
 Assessment and taxes — Toronto Gas Co. — 
 
 Mains and pipes taxable 23 551 
 
 In re Hodgins v. The City of Toronto. 
 
 Local improvements — sidewalk — Newspaper 
 
 notice not sufficient — Procedure necessary . . 23 80 
 
 Janes v. OTveefe. 
 
 Landlord and tenant — Covenant to pay taxes 
 — Building over a lane — Assessment — 
 License — Extent of covenant 23 129 
 
 In re C. P. 11. Co. v. City of Toronto. 
 
 Local improvements — Railway Co. — Charac- 
 ter of agreement excluding 23 250 
 
 Petman v. Toronto. 
 
 Local im))rovements — Invalid By-law — In- 
 creasing the cost — Further notice — Second 
 assessment 24 53 
 
 In re Townshi]i of Caradoc and Township of Ek- 
 frid. 
 Drainage — Error in mode of assessment — 
 Future nuiintenance — Work beyond limits — 
 Court of Revision 24 570 
 
 Re Toronto Railway Company. 
 
 Assessment and taxes — Rails — Poles — Wires 
 — Electric system subject to taxation under 
 the Assessment Act — Leave to appeal to 
 Privy Council refused 25 135 
 
 Re Canada Life Assurance Co. 
 
 Assessment and taxes — Life Assurance Co. — 
 Reserve fund — Profits — Taxal)le income — 
 Court of Revision — County Judges' Board of 
 Appeal 25 312 
 
 Re Bell Telephone Co. and Hamilton. 
 
 Assessment and taxes — Mode of assessing 
 poles, wires, cables, etc., must be assessed in 
 the division where located — Board of Judges 
 —Appeal 25 351 
 
ONTARIO APPEAL UEPOUTS. 295 
 
 Caston V. Toronto. Vol. Paob. 
 
 Proceedings for taxes several years after — 
 Collector's roll — Improper return — Irregu- 
 larities — Payment not entered in Books — 
 Neglect of duty — Effect on clause for taxes. 2C 459 
 
 Logan V. McKillop. 
 
 Ditches and Watercourse — Owner — Appeal — 
 Award final — Service of notice — Non-resi- 
 dent — Trustees 25 498 
 
 McCullough V. Caledonia. 
 
 Drainage — By-law — Void — Charging assessed 
 
 area 2.5 417 
 
 Attorney-General v. Cameron. 
 
 Revenue — Succession duty — Forum — Prac- 
 tice — Special case — Declaration of rights — 
 From 27 O. R. 380 and 28 0. R. 571— No 
 jurisdiction in Court of Appeal 2G 103 
 
 ' 
 
296 
 
 THE ASSESSMENT LAW. 
 
THE ONTARIO UEPOKTS. 
 
 THE OXTAKIO liKI'OliTS. 
 
 Ke White aiul Siuulwich. Vol. 
 
 Drainage — Assesisnient of land benefited not 
 witliin the petition — Discretion of Court ... 1 
 
 O'Grady v. McCaft'ray. 
 
 Crown Land.s — I'lrror in Crown Lands Keturn 
 — Invalid tax sal».' — Assignment of interest — 
 Adverse elaini — Claim for improvement — 
 Mistake of title j> 
 
 ]ieal Estate Co. v. 3Ietropolitan Co. 
 
 Assignment of mortgage — Covenant — Lands 
 previously sold for taxes — Arrears of taxes — 
 Becovery for lands so sold for taxes — Pay- 
 ment of taxes and recovery back — Voluntary 
 ])ayraent ". 3 
 
 Devanney v. Dorr. 
 
 Taxes — When due — Xo debt until rate struck 
 — Breach of agreement 4 
 
 Welland v. lirown. 
 
 (Collector's roll — Entries on roll — Evidence — 
 Action against — Collector's sureties — Com- 
 mission for taxes collected 4 
 
 (Jharlton v. AVatson. 
 
 Tax sale where no taxes really in arrear — 
 Mistake — Cancellation of tax deed — Notice 
 — Kemedy — Parties to action — Curative Sta- 
 tute 4 
 
 Smith V. Midland R. R. Co. 
 
 Sale of railway lands for taxes — Assessment 
 Act — Statxite of Limitation — Officers not 
 complying with the Act — Not (juestioned 
 within two years 4 
 
 Dover East and Chatham. 
 
 Municipal Act — Drainage — Assessing for 
 works 5 
 
 Hill V. Macai ley. 
 
 Assessment of two parcels of land together — 
 Sale for taxes under such assessment — In- 
 valid 6 
 
 297 
 
 rAQB. 
 
 530 
 
 309 
 
 470 
 
 20G 
 
 217 
 
 4S9 
 
 494 
 
 8-25 
 
 351 
 
298 THE ASSESSMENT LAW. 
 
 Clarke v. Town of Paliiierston. Vol. I'aol:. 
 
 Mandttimis — To levy rate for sinking fund — 
 Future years (! GK! 
 
 Begg V. Southwold. 
 
 Drain by-law — .Alteration of asce.ssnient — Xo- 
 
 tice — Evidence (5 18-t 
 
 Moffatt V. Scratch. 
 
 Crown Lands — Surrender — Evidence of — 
 Tax sale — Iinprovenionts — Mistake of title- 
 Ejectment 6 50 1 
 
 In re ]\rorton and York. 
 
 Vendor and purciinser — Tax title — Necessary 
 proof — Treasurer's l)ooks and returns — Trea- 
 surer's certificate — Extent of evidence 7 59 
 
 Phoenix v. Kingston. 
 
 Municipal law — Taxation of premises of for- 
 eign company — Assessment — Agency of 
 company 7 3-43 
 
 Keefer v, Koaf. 
 
 Tax sale — Agreement for — Joint purciuise — 
 Signature by initials — Statute of Frauds — 
 Pleading 8 0!) 
 
 Fitzgerald v. Wilson. 
 
 Tax sale — Proof of taxes in arrears — Warrant 
 to sell — Non-resident lands — Reasonable 
 compliance with Statute 8 559 
 
 Moffatt V. Scratch. 
 
 Tax sale — Lands patented by mistake — Sur- 
 render — Possession — Statute of Limitation — • 
 Equity against Crown — Claim for moneys 
 paid at tax sale — Dealing with, after notice 
 of defects 8 147 
 
 Jeifery v. Hewis. 
 
 Assessment and taxes — Invalid assessment — 
 Sale invalid — Curative provision — Non-resi- 
 dent roll — Two years 9 3(54 
 
 Claxton v. Shibley. 
 
 Tax sale — Sale for more taxes than really due 
 — Irregularity — Owner present at tax sale — 
 Estoppel — Laches — Clerk's duty — Matters of 
 procedure — Action by owner — Price obtained 
 at tax sale too small to sustain the sale 9 451 
 
THE ONTAUIO llEPOU'l'S. 299 
 
 C. L. & E. Co. V. Dysart. Vol. rAOE. 
 
 Injunction — A^tiL'ssnient — Court of llevision 
 — Juriniliction — Appeal — Demurrer — Ex- 
 liausted other remedies 9 495 
 
 (lark V. Howard. 
 
 Drainage l»y-hnv — Validity — Rights* of prop- 
 erty and taxation 9 576 
 
 Adjala v. AFcKlroy. 
 
 Treasurer — Annual le-appointnient — Mis- 
 conduct — Hclcase of sureties — Duty of Mun- 
 icipality ! 9 580 
 
 Carson v. Veitch. 
 
 Assessment and taxes — Kight to deduct taxes 
 from rent — Assessment roll — Description — 
 Demand — Distress — Laches — Action to col- 
 lect — ]\runicij)alitv depriving itself of power 
 to collect ■ 9 70G 
 
 Legacy v. Pitcher. 
 
 Venue in ejectment action must be local. . . 10 620 
 
 In re Allen. 
 
 Assessment and taxes — Court of Revision — 
 Appeal to Judge — Time — Mandamus — Farm 
 lands — Plans — Alterations — Assessment roll 
 Certificate not signed 10 110 
 
 Scott V. Tilsonburg. 
 
 Exem|)tion — Municipal Act — liy-law — Rate- 
 payers' action to quash 10 119 
 
 Dcnne v. Peterborough. 
 
 Exemption — By-law — Pu])lic ])olicy — The 
 Municipal Act — Limiting assessment — Direc- 
 tions to assessors 10 767 
 
 Claxton V, Shibley. 
 
 Tax sale — Assessment — Sale for more than is' 
 due — Mistake in carrying forward amounts 
 — Error — Notice by advertisement — Illegal 
 excess — Steps during period of redemption — 
 Plaintiff's locus standi 10 295 
 
 Lyttlo V. Rroddy. 
 
 Assessment and taxes — Tax deed — Time to 
 nnestion is from the giving of the deed and 
 not from the time of sale 10 550 
 
800 
 
 THE ASSESSMENT LAW. 
 
 reople's Milling Co. and .Mt'al'oril. Vol. 
 
 Kxemiitiou — Ttixatioii — Ifejiual — (Quashing 
 Jty-law — Two Itnsini'rtsi's togetlior — H}-la\v 
 good as to one only 11) 
 
 Dovt'rill V. Coe. 
 
 Asst'ssnuMit — Non-rt'sidont — ^listako in pay- 
 nicnt — Sail' lor taxes — Avoidance of tale — 
 ljU'iird)le detects — Heijuisite notice not given 
 that lands liable to be s(dd — A substantial 
 eoinpli'.nee witli Statute essential — Condi- 
 tion i)rei'edent 11 
 
 London v. London. 
 
 Assessment — luionie — .Mutual Insurance Co. 
 — Appeal to County Judge — Finalit) — I'ay- 
 luent under protest — Action to recover back 
 — Not recoverable 11 
 
 I'unston v. Till)ury Kast. 
 
 Drainage by-law — Assessment — Hcvision by 
 Court of Hevis^'U — .Motion to tpuisli — Locus 
 staiuli — Alterali iis in by-law — I'roccdure to 
 quasli a by-law —Must be in the Common 
 J^aw Divisional Court and not in the Clian- 
 cery Divisional Court 11 
 
 lie Armstrong. 
 
 Sewer rates — Assessment — Personal charge 
 only — Not retrospective 12 
 
 Stevenson v. Travnor. 
 
 Assessment and taxes — Arrears for three years 
 — Kvidence of arrears prior to patent — Tax 
 sale — Onus of proof 12 
 
 Hall V. I'^arquharson. 
 
 Tax sale — Lu proper assessment — ^luskoka 
 Island — Staying sale — Non-resident — Admis- 
 sibility of evidence to correct non-resident 
 roll — Action to set aside — Duty of Court to 
 interfere 12 
 
 Boulton V. Blake. 
 
 Lease — Covenant to ])ay rent and taxes — Ac- 
 tion for part — A])portionnient — Local im- 
 provement taxes — Additions to taxes in ar- 
 rears 12 
 
 Re JFnrray v. Kerr. 
 
 Vendor and purchaser — Rejiresentation as to 
 rents — Silent as to taxes — Compensation al- 
 lowed for taxes, etc 1-^ 
 
 pAUk:. 
 
 405 
 
 232 
 
 5!)2 
 
 71 
 801 
 
 598 
 
 532 
 
 414 
 
THE ONTAUIO HEl'OUrs. 301 
 
 liuisluy V. Soiiic'is. ^''^^- I'Aoa. 
 
 'lax sale of lands — I'aynit'nt of tax iniitliabti 
 iiioiicy (lelorretl — Atlvortist'iiiuiit — Owner's 
 Htlvantagf — Ntilii-c to owner — What not 
 cured hy Statute — I'aynient lor improvements 
 — Interest — Kxpenses 13 GOO 
 
 Ifo Clark and Howard. 
 
 hrainaye by-law — Assessing lands l)enellted 
 
 — Alteration oT assessment — Ity-law M oUS 
 
 llaisley v. Somers. 
 
 'lax sale— Assessment — Duty of Tieasurer at 
 
 and alter sale — Sale not fairly condueted. ... 15 215 
 
 Weston V. Conron. 
 
 ('olleeti(»n of taxes l»y treasurer — I'rii'ipal 
 and surety — Iteturning roll — Liability of 
 surety — Holding other otVue 1.") 59.') 
 
 IFoyden v. Ciistle. 
 
 Lease — ( ovenant to pay taxes — Construction 
 of — INireliase at tax sale by le.xsee during ten- 
 ancy — Trnstee — Cloud on title 15 '^57 
 
 l{e Farlinger and Morrisbnrg. 
 
 Uy-Iaw — Monus — Directory conditions — Pro- 
 visions of taxation for 10 
 
 Totten V. Truax. 
 
 Crown lands — Indian lands — Assessment and 
 taxes — Tax sale — ]?eeve ])urchasing not dis- 
 qualified — Kxein])tion — Conditional IH 
 
 Hichardson and Toronto. 
 
 Special assessment — Kxjn-opriation of lands 
 — Compensation to owners — ^lethod of esti- 
 mating IT 
 
 Lewis V. lirady. 
 
 Assessment and taxes — Distress — Legal as- 
 sessment — Delivery of roll — Hetnrn by col- 
 lector — Ap])ointment of collector — Declara- 
 tion of office — Demand — Provisions direc- 
 tory and imperative IT 37? 
 
 Pearson v. ^rullholland. 
 
 Deed for taxes — Description — Void excep- 
 tion — Release or grant — Unceii'tainty 17 502 
 
 Dalziel v. ]\rallory. 
 
 Assessment and taxes — Tax sale — Xeglect of 
 duties by officers — Notice essential — Non- 
 resident — Ejectment — Curative effect of Sta- 
 tute — Distress after assessment — Sale invalid 17 80 
 
 1'>2 
 
 490 
 
 491 
 
302 THE ASSESSMENT LAW. 
 
 Mooney v. Smith. Vol. 
 
 Assessment and taxes — Tax sale — Purcliase 
 by wife of treasurer — Sale antl conveyance 
 void — Not cured by Statute — Sale in 1883, 
 action in 1889 17 
 
 Henderson v. Stisted. 
 
 Assessment and taxes — Exem])tion — Per- 
 sonal projierty — Assessor's roll — lieckoning 
 time — Revision — By-law 17 
 
 Regina v. Wellington. 
 
 Constitutional law — Assessment and taxes — 
 Exem])tion — Taxes a special lion except as 
 to the Crown 17 
 
 Re Byrne and Rochester. 
 
 Compensation for bridge across farm — "Must 
 bo assessed on lands liable to assessment for 
 drainage work 17 
 
 Kingston v. Canada L. A. Co. 
 
 Assessment and taxes — Head office — Branch 
 office — Meaning of Statute 18 
 
 Re Roman Catholic Separate Schools. 
 
 Inity of assessor — Enquiry for information — 
 Separate school — Court of Revision — Juris- 
 diction 18 
 
 Burford v. Burford. 
 
 Public schools — Land of one section assessed 
 in another — ^lap evidence — Roll finally 
 ])assed — Binding on all parties concerned ... 18 
 
 Re McCormick and Howard. 
 
 Drainage by-law — ^Motion to quash — Xotice 
 to move against must be by actual applicant 
 and ratepayer — Xo other could take the bene- 
 fit of the notice 18 
 
 Cumberland v. Kearns. 
 
 Covenants for title — Quiet enjoyment — Local 
 improvement rates — Commutation — Effect of 
 petition to create encumbrance — By-law .... 18 
 
 Scott V. Stuart. 
 
 Assessment and taxes — Tax sale — Advertise- 
 ment — Sale not " fairly conducted "' — Deed 
 invalid — Estate purported to be sold non- 
 existent 18 
 
 Re Marter and Gravenhurst. 
 
 !^^andamus — Court of Revision — Assessment 
 — Names of persons omitted from roll 18 
 
 Page. 
 644 
 673 
 615 
 
 354 
 
 18 
 
 606 
 546 
 
 260 
 
 151 
 
 211 
 
 243 
 
TJIE ONTAKIO REPOUIS. 803 
 
 Hubert v. Yarinoutli. Vol. Faok. 
 
 Statute labor — Consent of municipal officers 
 — Private street 18 45S 
 
 Kingston v. Canada L. Co. 
 
 Assessment and taxes — Income — Branch of- 
 fice — Construction of Statute — Ultimate pro- 
 fits— Reversing 18 0. R. 18 19 453 
 
 Fleming v. Toronto. 
 
 Local improvement taxes — Xecessity for by- 
 law — Injunction — Itesolution indefinite — . 20 547 
 
 Re Graydon and Hammill. 
 
 Local Improvement rates — Apportioning 
 taxes — Vendor and purchaser — To what ex- 
 tent an encumbrance 20 199 
 
 Attomey-Cleneral v. Toronto. 
 
 Jiy-law — Water rates not taxes — Govern- 
 ment institutions — Discrimination — Exemp- 
 tion 20 19 
 
 Re Wilson and Houston. 
 
 Vendor and purchaser — Conditions of sale 
 
 — Taxes due to time of sale 20 533 
 
 Hyatt v. Mills. 
 
 ( 'rown patent — Construction — Description — 
 l^ncertainty — Tax Sale — Adverse occupation 
 —Invalid sale 20 351 
 
 • 
 
 Meaford v. Lang. 
 
 Principal and surety — Bond — Collector of 
 
 taxes — Xon-disclosure — Release of sureties. . 20 43 
 
 ^leaford v. Lang. 
 
 Appeal affirmed 20 541 
 
 Dwyer and Port Arthur. 
 
 Assessment and taxes — Former years' assess- 
 ment — By-law to adopt "may" or "must" 
 — Meaning of 21 175 
 
 Coffin V. N. A. L. Co. 
 
 Payment of taxes — ^Effect of, as to ]iosses5ory 
 
 title — Statute of Limitation — Possession... 21 80 
 
 Armstrong v. Auger. 
 
 Local improvement rates — To what extent 
 vendor liable as an incumbrance — Tflxes — 
 
 < Vendor and purchaser 21 08 
 
so* THE ASSESSMENT LAW. 
 
 Kt' l{osbach and C'ailylo. Vol. 
 
 Asst'stJiiicnt and taxos — ("oiirl of JJuvisioii — 
 Coiisidcratioii of its procedure — Wiglit of 
 counsel to appear — Mandamus — J{efuse(l . . '^,} 
 
 ^'i\■ian \'. .McKini. 
 
 Assessment and taxes — Person complainin<f 
 of his own assessment — Court of Revision — 
 Notice of sitting — Advertisement — Apjical. . '2'.\ 
 
 Xorris v. 'I'oronto. 
 
 Assessment and taxes — I.evv on goods of 
 stranger left with auctioneers to be soUl are 
 lial)le — Distress 2-\ 
 
 Dyer v. Trenton. 
 
 Assessment and taxes — Assessment in autumn 
 — Special provisions — Levy in same year — 
 When assessment operates 21 
 
 Alexander v. Iluntsville. 
 
 Exemption from taxation — Reiiealing by-law 
 — Collection of taxes — Setting up brcadi of 
 conditions 24 
 
 Confederation v. Toronto. 
 
 Assessment and taxes — liesene fund — In- 
 terest on investments 24 
 
 lie Denison Waldie v. Denison. 
 
 Accnmnlation of taxes — Productive and un- 
 j)roduetive ])roperties — Kemainderman — Life 
 tenant must jmy all taxes out of rents 24 
 
 lie Jenkins and Enniskillen. 
 
 Drainage — IJy-law — And)iguous description 
 of land—" North East part " 2.") 
 
 Christie v. Toronto. 
 
 Assessment and taxes — Assessment Aet — 
 (Joods subject to distress — Strangers' goods — 
 " Person who ought to ])ay," or legal oc- 
 cupant 2') 
 
 C^hristio v. Toronto. 
 
 Confirmed on appeal 2.") 
 
 lie Stephens and Moore. 
 
 Drainage — Assessment of lands V)enefited — 
 Court of Revision — Comjdaints — Xotice — : 
 By-law — Application to (juash 25 
 
 I'AtlE. 
 
 .'id I 
 
 20^ 
 
 no;') 
 
 (ifi") 
 
 (H3 
 
 lur 
 
 ;i!i!) 
 
 435 
 
 (iOC) 
 
 mo 
 
 
' 
 
 J'HE ONTARIO REPORTS, 
 
 Capon V. Toronto. vql. 
 
 Assessment and taxes — Local iuinrovenient 
 rates— Koll— Duty «f olHcer— Siih.livi.sion of 
 land assessed— Whole rate cannot be char.Tcd 
 to one portion oq 
 
 JfcDermott v. Trachsel. 
 
 Assossiiieiit and taxes— Absence of by-law— 
 Lcaviii-,' tax bill on ratepayer — Demand of 
 payment— Siilliciency of— Duty of collector. 2G 
 
 Love V. Webster. 
 
 Asscssuieut and taxes- Sale of land— Settin.^ 
 aside— Kntries on roll— Im])erative— Nullity 
 —Items necessary— In one sum insnfficient— 
 invalid sale— Lists— Corporate seal— Jnipcra- 
 
 ,. ^^^'« 20 
 
 Consumers' Has Co. v. Toronto. 
 
 Assessment and laxes— iMains and i)ipes— 
 Mwle ol assessment 2G 
 
 Janes v. O'Keefe. 
 
 Landlord and tenant— Covenant to pay taxes 
 —Construction— Huildin^^ over lane— Kntry 
 on assessment roll— Repayment to tenant for 
 taxes ■ o^ 
 
 „ , , , . <o 
 
 lie Jlodgms and Toronto. 
 
 Sidewalks not desirable— Actual notice neces- 
 sary — Newspaper advertisem not suffi- 
 cient — By-law quashed 26 
 
 He 15rou<2:hton v. Grey. 
 
 ^1 nnicipal Act — Drainage — Xu<i-atory as- 
 sessment—Therefore not entitled to "a de- 
 claration of it being illegal gfi 
 
 J larding v. Bennett, 
 
 ^Municipal corporation — Exemption without 
 contract — Meaning of exemption — Assess- 
 ment roll— Qualification of aldermen 27 
 
 Attorney-General v. Cameron. 
 
 I?evenue — Succession duty — x\ssessment— 
 Testator creating future 'interests — Dnty 
 deferred— Duty fixed as at time of enjoy- 
 ment or estate in possession '. ." . 27 
 
 Attorney-Oeneral v. Cameron. 
 
 Succession dnty— Reckoned on amount actu- 
 ally distributed and as effected bv fliictationg 
 in vahio .' g^ 
 
 A.A.— 20 , . ■'.*•''" 
 
 305 
 Page. 
 
 178 
 
 218 
 
 453 
 
 480 
 
 480 
 
 61)4 
 
 314 
 
 380 
 
 571 
 
306 THE ASSESSMENT LAW. 
 
 Itodge.v V. Moran. Vol. Tagk, 
 
 Executors and administrators — Tax sale — • 
 Action to set aside — Locus standi of plaintiff 
 — Action not nuiintainable by 28 275 
 
 Foster v. Ilintonburg. 
 
 Limitation of annual rate — School rate — 
 
 Levy for ' 28 221 
 
 Rose V. Morrisburg. 
 
 Ditches and watercourses — Collector's roll — 
 Proving amount owner liable for — Reeve's 
 authority — Rayment nnder protest — Re- 
 covery back 28 245 
 
 In re Xorris et al. 
 
 Assessment and taxes — Court of lievision — 
 Petition — Remission of taxes — By-law — !Man- 
 damus 2S (VM) 
 
 Re Hooper. 
 
 Sale of vacant land — Life tenant relieved of 
 
 taxes— Personal benefit 28 179 
 
 lie British M. L. Co. 
 
 Asircssment and taxes — Court of Revision — 
 Api)eal to County Judge — Assessor — Right 
 to appeal — Corporation and Ratepayer 29 Gil 
 
 Pitzgerald a. Molsons Rank. 
 
 ^Municipal Corporation — Borrowing powers — 
 Enquiry by tender — Taxes authorized — Cnr- 
 rent exjienditure the limit — Consent of rate- 
 payer — Estimates — General powers 29 105 
 
 Caston V. Toronto. 
 
 Assessment and taxes — Dis]nited — Taxes 
 paid but not ])ro])erly entered — Claimed 
 again as for — Arrears — Collector's roll 
 Duty of Collector — Omission of re- 
 qnirements — Illoigality — ' Responsibility 
 of Municipality — Carrying over taxes to sub- 
 sequent year — If im]K>rative requirements are 
 omitted tax liability ceases — Duties of officers 
 of corporation — Tmidied demand 30 IG 
 
 Robertson and Chatham. 
 
 Local improvements — Frontage system — Ap- 
 peal — Court of Revision — Judge — Prohibi- 
 tion — Jurisdiction — History and construc- 
 tion of Legislation 30 158 
 
THE ONTARIO REPORTS. 
 
 
 307 
 Vol. Pagl'. 
 
 Striitliers v. Sudbury. 
 
 Assessment and taxes — Exemption — Private 
 
 ^Wital 30 IIG 
 
 Maisonneuve v. Koxborough. 
 
 Ditches and watercourse^— Directory provi- 
 sion—Waiver — Validating clause — Seizure — 
 Injunction — Collector's roll — Charge on 
 land-^Award 3q jg^ 
 
 Trusts Corporation v. Toronto. 
 
 Jiistake — Assessment and taxes— Payment of 
 current taxes in ignorance of jjrior sale for ar- 
 rears—Action to recover back— IFcld not en- 
 titled to recover 30 2OI) 
 
 Meelian v. Pears. 
 
 Assessment and taxes— Taxes of former years, 
 tenant primarily liable— Occupant may de- 
 duct from rent ay taxes paid by him if the 
 same could have been recovered from the 
 owner or ])revious occupant unless a special 
 figreoment— But tenant cannot deduct taxes 
 if he assessed therefor prior to existing ten- 
 ancy 30 433 
 
 Ciiles V. Wellington. 
 
 Farm lands — Assessment — Exemption — T?_y- 
 
 -Mandamus ." . 30 610 
 
 law- 
 
 S 
 
308 
 
 THE ASSESSMENT LAW. 
 
ONTARIO PRACTICE REPORTS. 
 
 309 
 
 ONTARIO PKACTICE KEPOKTS. 
 
 Regina v. Beckvvith. Vol. Paqe. 
 Oualilication — Omissions in assessment roll 
 — rroi)erty owned but not assessed not avail- 
 able— Alien— Collectors roll defective 1 278 
 
 Eitson V. Perry. 
 
 Returning officer must have copy of assess- 
 ment roll at election — Mistakes in roll — Ob- 
 jections — Setting aside election 1 237 
 
 I'ollard V. Prosser. 
 
 Vote — Assessment Roll — Revision — Election 
 to Council — Setting aside — Casting vote by 
 the wrong officer — Invalid 2 330 
 
 Adamson v. Boyd. 
 
 Municipal election — Payment of taxes by 
 voters and candidates — Candidates' disquali- 
 fication — Notice of — If candidate claim to 
 be elected by reason of the disqualification of 
 his opponent, he must so distinctly claim it 
 at the nomination and also notify the electors 
 that they are throwing away their votes — 
 Election commences with nomination day — 
 The non-payment of taxes by a candidate 
 before the election disqualifies him 4 20-I: 
 
 Adshead v. Grant. 
 
 Seizure under Fi. fa. — Claim by collector for 
 taxes — No distress — Same necessary to make 
 claim under Statute — A distress by the col- 
 lector is a necessary antecedent to o])tain 
 the benefit of the Statute 4 131 
 
 Philbrick v. Smart. 
 
 Assessment roll conclusive as to candidates 
 qualification — Incumbrance — Cannot be 
 taken into consideration to reduce it — Dis- 
 tinction between real and personal property 
 discussed ", n 323 
 
 Walsingham v. Long Point Co. 
 
 Assessment — Appeal. — Statute labor — .Juris- 
 diction of County Judge— Writ of prohibi- 
 tion — Question of statute lahor heyond 
 Judge's jurisdiction " ry 279 
 
;t V 
 
 ' /) 
 
 a 10 THE ASSESSMENT LAW. 
 
 I'latcT V. Van Velsor. Vol. Page. 
 
 Municipal oloction — Qualification — KH'cct of 
 lncinnl)nmce — lioU conclusjive 5 31I» 
 
 Fluctt V. Seiiuuulie. 
 
 Miiniciital election — (^ualitication — Uoll con- 
 clusive lieal and personal, cannot be added 
 together to make up qualitications — Cannot 
 qualify on personal property '. 5 19 
 
 Bole V. McLean. 
 
 Qnalitication of councillor — Incundjrance — 
 
 — Does not effect — lioU value governs 2id 
 
 Bank of Montreal v. Fox. 
 
 Vendor and i)urchaser — Sewer rates not a 
 charge on land Connnutation not neces- 
 sary — Taxes a cliaigc on land from 1st Janu- 
 ary in the year 6 sJl 
 
 Ke (jloderich. 
 
 lievision of voters' list and assessment roll 
 — Certiticate — County Judge — Directory re- 
 quirements 
 
 Kincard v. Kincard. 
 
 Taxes — Incuml)rancc — Vesting order — 
 Waiver G 
 
 Lachford v. Frizzell. 
 
 Municipal law — Property qualifications — Oc- 
 cupant — Construction of Statute — Form oi 
 assessment G 
 
 Turrill v. Turrill. 
 
 Vendor and purchaser — Incunil)rance — 
 Vesting order — Land ])reviously sold for 
 taxes — Purchaser entitled to have redeemed 
 from money in Court — Title as rei)resented 
 by advertisement 7 142 
 
 Hamilton v. Piper. 
 
 Assessment — Municijjal election — Assess- 
 ment of interest after roll returned — Xo 
 appeal from assessment — Roll binding — 
 Disqualification — Cured by Statute — Xanie 
 not on roll ." 8 2?5 
 
 Harrison v. Joseph. 
 
 Vendor and purchaser — Taxes not yet due 
 until first instalment payable under the By- 
 law 4th June — Charge on land — Xo part of 
 the year can be claimed from vendor 8 293 
 
 ■i 
 i 
 
 93 
 12 
 
 
 \ 
 
 I 
 
 V 
 
 \ 
 
 x 
 
I 
 
 ONTARIO PRACTICE REPORTS. 
 
 Lee V. Gilmour. Vol. 
 
 iJy-law exempting from taxation — Contract 
 for, with municipality — Keeve member of 
 the firm — Disqualilied 8 
 
 Konald v. lirussells. 
 
 Assessment — Appeal to County Judge — 
 Time for hearing — Exceceding his jurisdic- 
 tion 9 
 
 Scott & Livingston v. Listowel. 
 
 Assessment — Appeal — Service of notice — 
 Reckoning of time 12 
 
 Ee Toronto Railway Company and City of 
 Toronto 
 Court of Appeal — Assessment — Xotice of 
 appeal — Practice — Dismissing for not set- 
 ting down 18 
 
 Kak'igh and Harwich. 
 
 Apieal — Drainage — Rules applicable — Tern\ 
 — Vacation — ;^^otion to confirm proceedings 18 
 
 311 
 
 Page. 
 
 514 
 
 232 
 
 77 
 
 48!) 
 
 73 
 
 . 
 
 1 
 
 I 
 
 I 
 
 \" 
 
 
 % 
 
 \ 
 
312 
 
 THE ASSESSMENT LAW. 
 
 1 
 
MISCELLANEOUS REPORTS. 
 
 313 
 
 1 
 
314 
 
 THE ASSESSMENT LAW. 
 
UI'PEll CANADA QUEENS BENCH UEl'Cuns. 
 
 315 
 
 f 
 
 'i 
 
 THE I rriai canada queens bench kei'okt.s. 
 
 Eastern District Council v. Hutcliins. Vol. Vaup.. 
 
 Action on collector's bond 1 S'ii 
 
 Doo McCillis V. .McDonald. 
 
 I'rooi' — No distress — Sale of land 1 -i'd'i 
 
 McLean v. Shaver. 
 
 Action on collector's bond 1 IS'J 
 
 McClregor v. White. 
 
 Action by collector for rates 1 15 
 
 O'Connor v. Clements. 
 
 Action on collector's bond 1 380 
 
 Doe deni Powell v. l?orison. 
 
 Ejectment— Tax deed— Distress 2 201 
 
 Doe dem Powell v. Crai>,'. 
 
 Ejectment — Tax deed — Distress 2 208 
 
 AVilson V. liorke. 
 
 Covenant — Quiet enjoyment — Arrears of 
 
 taxes 2 437 
 
 Baldwin v. Johnson. 
 
 Mistake in payment — Action to recover back . 2 475 
 
 Doo I'erry \. Henderson. 
 
 Payment of ta>xes — Effect on i)ossessory title 3 4SG 
 
 Grantham v. City of Toronto. 
 
 Overcharge — Payment — Eecovery back 3 213 
 
 Stafford V. Williams. 
 
 Taxes upon the whole lot and not undivided 
 — Distress upon part of the lot — Xo portion 
 of the lot can be sold for taxes 4 4S8 
 
 Doe dem The Earl of Mountcashel v. Grover. 
 Sale of land for taxes — Valid sale — Statute 
 retrospective — Statute highly penal and must 
 he strictly construed 4 23 
 
 Baby v. Baby. 
 
 By-laws as to the Assessment Rolls 5 510 
 
 Doe Upper v. Edwards. 
 
 Mistake in assessment — Distress — Sale in- 
 valid 5 594 
 
 Gates V. Devenish. 
 
 Statute labor — Must be within division of 
 
 residence — Conviction fi 2(50 
 
316 THE ASSESSMENT LAW. 
 
 Quceii V. Kyun. Vol. 
 
 Collector ill clt'l'iiult — liioliyibillty — Prococtl- 
 ings G 
 
 l)oo dc'iii Mc'Doiu'U V. Hiittrny. 
 
 I'oss^c'ssory title — Payuient of ta.xcs — KllVct 
 of 7 
 
 I'erry v. l*o\vell. 
 
 Alistako prior to patent — KU'ect on tax sale. . 8 
 
 ^leCollimi V. Davis. 
 
 Jireiuh oi' loveiiant — Allowing lands to be 
 sold for taxes 8 
 
 Doe deiii Me(iill v. hanglon. 
 
 Wild lands — Invalid assessment — Discriniin- 
 ati(tn — Sale void 9 
 
 Dickson v. (ialt. 
 
 Statute labor — Only on those not otherwise 
 assessed 9 
 
 Tylee v. The ^lunieipal Coimcil of the County of 
 Waterloo — Invalid by law for assessment — 
 Wild lands— liuashed 9 
 
 Sherwood v. .Matheson. 
 > I'aynient to wrong otlieer — Mistake — Sale.. 9 
 
 Canada Company v. Howard. 
 
 Non-residents — liow assessed for statute 
 labor 9 
 
 Statu V. Smith. \ 
 
 Summers v. Douell J 
 
 Keekoning tinu; — I'nimportant mistake — 
 Sale for ta.xes 9 
 
 (Jrierson v. Ontario. 
 
 Objection to by-law — Discretion in ciuashimr 
 — j\lode of imposing rates 9 
 
 ^IcNamara v. Christie. 
 
 Taxable inhabitants — Meaning of 9 
 
 Dickson V. fJalt. 
 
 Mandamus — Court of l{evision — Taxation of 
 property — Mode of valuing 10 
 
 The CJneen ex rel. Metcalfc-Snuirt. 
 
 (Qualification I'or council — As to assessment. 10 
 .larvis v. Cayley. 
 
 Action for ])rice of land sold for taxes — Facts 
 ■ necessary 11 
 
 Tauk. 
 2dC> 
 
 251 
 
 150 
 
 91 
 
 573 
 331 
 
 (551 
 
 (158 
 
 1.1^ •>' 
 o8;i' 
 
 395 
 89 
 
 2SZ 
 
L'I'I'EIl CANADA yUEEN's BENCH UEPOHTS. 317 
 
 Jarvis v. Brooke. Vol. Page. 
 
 Tiix sale — AVant of due iiotioo — Nou-rosident 11 ^1)9 
 
 llayiu's V. Sniitli. 
 
 Covoiiaiit for (iiiiet cnjovnu'iit — Arrears of 
 
 taxes — Aiiioimt recoverable 11 5? 
 
 McUill V. Victoria. 
 
 ('oiislnictioii of Staiiiie — Uecovery ol' taxes 
 
 paid under — liy-law invalid 13 41 
 
 Munro V. (Irey. 
 
 Kvideiue to support tax sale— Several lots — 
 
 Sale of [(ortions 12 (547 
 
 Cameron v. Nissouri. 
 
 C'onstrnelion ol' by-law — Rule — I'erlainty — 
 AssessMient " ". . 13 190 
 
 Gillies V. Wood. 
 
 Kates within limits of Siiliool section — Col- 
 lector — Replevin 13 357 
 
 Charles v. Dulniage. 
 
 Sale for taxes before patent — Land described 
 
 for— Priority 14 58.') 
 
 Stark V. ^ronta<>iie. 
 
 Scliool rate — rnautborized — Salary of 
 uiuiualified teacher 14 473 
 
 Todd V. Werry. 
 
 Sale of land for taxes — Trregnlar ])roceedintia 
 — Tiuproperlv conducted sale — ^lortfiajre to 
 Treasurer .'. 15 014 
 
 G. W. ]{ailway Co. v. House. 
 
 Railway assessment — Only land occujiied by 
 railway— Not superstructure — Decision of 
 County Court Judge not final 15 IHS 
 
 Walker V. 'Hie ^funicipality of Burford. 
 
 Survey — Kates — Troportiou 15 S2 
 
 Stoddart v. G rattan. 
 
 Statute labor — Overseer — Conviction — Dis- 
 tress 1 •'> 1f»'^ 
 
 Bnnnernuin and Yarmouth. 
 
 Statute labor — liy-law to compel — Kine — 
 
 KITeet of ." 15 14 
 
 Newberry v. Stephens. 
 
 Duration of collector's authority — Distress — 
 
 Costs— Tender— Bailiff '. 16 05 
 
318 THE ASSESSMENT LAW. 
 
 Foley V. Moody, Vol. 
 
 Aftion against officer — Neglect of duty — 
 Selling lands while distress existed — Xotiee. IG 
 
 'I'he Mnn. of the Twp. of London v. G. W. Ry. Co. 
 Action for taxes — Pleading — Want of notice 
 hy assessor — (Jood defence 16 
 
 Ifoss V. Strathy. 
 
 Attorney — Investigation of title — Arrears of 
 taxes — Xegligence 16 
 
 Beikle v. Beatty. 
 
 Lease — Abatement for taxes — As part of land 
 sold 17 
 
 Mclntyre v. The G. W. Railway Co. 
 
 Sale for taxes — ]\reasnrenient of j)art sold — 
 Inconsistent description 17 
 
 In re Mcl'herson and Beeman. 
 
 A])pointnient of Assessor — Qua Warranto . . 17 
 
 The Mim. of the Twp. of London v. G. W. Ry. Co. 
 Assessment of ]»ro])erty not assessable — De- 
 fence to action — Court of Revision 17 
 
 Denison v. Ilenry. 
 
 Assessment — Liability of trustee and execu- 
 tor 17 
 
 McCormick v. Oakley. 
 
 Ini))roj)er assessment — By-law — IMeading — 
 Rei)levin 17 
 
 Langton v. Bacon. 
 
 liCssee's goods left on premises sold for taxes 
 — Claim for rent 17 
 
 S])ry V. McKenzie. 
 
 Acceptance of note for tax for school rates — 
 Subsequent distress — Replevin 18 
 
 J'raser v. Page. 
 
 Seizure of stranger's goods for taxes — Refusal 
 to take other property — Liability of collector 
 — Evidence of a distress 18 
 
 The Cor. of the Twp. of Whitby v. Harrison. 
 
 Action against collector — Surety — Delivery 
 of roll — Oath of office — Bond — Extension of 
 time 18 
 
 f'raser v. ]\fattice. 
 
 Sale of land for taxes — Evidence of distress 
 — Dcsciiption of land — Ejectment 19 
 
 Page. 
 
 500 
 
 430 
 
 465 
 
 118 
 99 
 
 262 
 276 
 345 
 559 
 161 
 
 32r 
 
 603 
 150 
 
 , 
 
UPPER CANADA QUEEN'S BENCH llEPOUTS. 319 
 
 McCarrall v. Watkins. Vol. Page. 
 
 Assessment — Omission to appeal — Occupier 
 —Replevin 19 348 
 
 ^McMillan v. Eankin. 
 
 School rates — Voluntary subscriptions 19 35(> 
 
 Todd V. Perry. 
 
 Collectors bond — Sureties — Form — Koll — • 
 Extension of time '^0 649 
 
 (jiibson V. The United Counties of Huron and 
 Bruce. 
 (Juasliing — ]\landamus — Valuation — liy- 
 law — Construction — Examination of rolls by 
 ( 'ouncil to confirm valuation 20 111 
 
 I'he Scliool Trustees of the City of Toronto and 
 the Corporation of the City of Toronto. 
 Bate for school purposes — Mandamus 20 302 
 
 The Bulfalo & Lake Huron Ry. Co. v. Cor. of 
 Town of Goderich. 
 Harbour — Assessment of land covered witli 
 water — Not taxable 21 97 
 
 The Queen v. Preston. 
 
 Assessment roll — Forgery — Indictment does 
 
 not lie 21 SQ 
 
 In re McLean v. Farrell. 
 
 School taxes — Right to collect after the year 
 
 — Final return 21 441 
 
 Vance v. King. 
 
 School tax — Distress — Replevin — Trustees 
 
 liability 21 187 
 
 The Cor. of the County of Essex v. Strong. 
 
 Wild land tax — Treasurer — Appointment — 
 
 Bond prior to appointment valid 21 149 
 
 Shaw v. Shaw. 
 
 Distress — Pro])erty not liable — Pleading — 
 
 Xo appeal against assessment 21 432 
 
 Regina v. Morris. 
 
 Statute labor tax — Imprisonment — Setting 
 
 aside — Warrant — Action 21 392 
 
 Austin v. The Cor. of the County of Simcoe. 
 
 Lands improperly sold for taxes — Not assess- 
 able — Purchaser — Action to recover back 
 purchase money not maintainable against 
 the county 22 73 
 
320 THE ASSESSMENT LAW. 
 
 Holcomb V. Shaw. Vol. Page. 
 Collection after return of roll — Municipality 
 cannot then appoint any one to collect by 
 distress — Collection then belongs to Trea- 
 surer 22 92 
 
 Moore v Ilynes. 
 
 Sewx'jage rate — Xot a charge on the land — 
 Commutation personal to owner 22 107 
 
 In re Seeker and Paxton. 
 
 Assessment roll — Mistake — Conection — 
 Mandamus 23 118 
 
 In re llidsdale v. A:nherstburg. 
 
 Separate scliool rate — ^lisconduct of clerk — 
 Mandamus 22 123 
 
 Hamilton v. McDonald. 
 
 Sale of lands — Warrant — Delaying sale — 
 
 Distress — Unreasonable provisions — Duty . . 23 136 
 
 McCutcheon v. Toronto. 
 
 Sewer rate — Different to ordinary assess- 
 ment — By-law — Quashing — Commutation 
 — Payment of, cannot be enforced like ordi- 
 nary assessments 23 613 
 
 The Secretary of State for War and the Corpora- 
 tion of tlie City of Toronto. 
 E.xemption — Crown — Payment under pro- 
 test — Kecovery back — Provision in lease to 
 pay taxes 32 551 
 
 Hall V. Hill. 
 
 Sale of land for taxes — Ejectment — Proof 
 of arrears — ■ Form of warrant — Advertise- 
 ment—Errors fatal 33 578 
 
 Bryant v. Hill. 
 
 Sale for taxes — Conveyance after repeal of 
 
 Act— Lost certificate— Void deed 33 96 
 
 Kobinson v. Stratford. 
 
 Taxes — Statute labor — Eesident and non- 
 resident — By-law fixing rate of 33 99 
 
 McDonald v. Robillard. 
 
 Sale for taxes — Two lots improperly assessed 
 
 together — Illegal sale — Wrong assessment ... 23 105 
 
 €orbett v. Taylor. 
 
 Taxes — When in arrear — Meaning of " ar- 
 rears " — Implies a duty and a default — Cove- 
 nant in deed, as to — Taxes are for the fiscal 
 year only 33 454 
 
r 
 
 UPPER CANADA QUEEN's BENCH REPORTS. 321 
 
 Allan V. Hamilton. ^■oL,. Page. 
 
 Sale ior taxes — Eedenqjtion — Substantial 
 compliance with — Steps to redeem 2\i WJ 
 
 In re Quin, Collector and the Treasurer of Dun- 
 das. 
 Collector neglecting to complete his rolls — 
 Mandamus — Other remedies 33 308 
 
 The Secretary of State for War v. The Corpora- 
 tion of tlie City of London. 
 Payment of — Recovery back — Lands vested 
 in Crown — Mistake . .' 23 476 
 
 McAnany v. Tickell. 
 
 Lease — Taxes — Payment — Itecovery back — 
 Verbal addition to written lease — Landlord 
 and tenant 23 499 
 
 McDonell v. McDonald. 
 
 Sale for taxes — Insufficient description of 
 land — Distress upon the land — Collector's 
 roll — Eeturn — Objection to assessment 24 74 
 
 J>arton and The Corporation of the Town of Dun- 
 das. 
 Taxes — Proof of demand — Entry by collector 
 deceased — Distress — Keplevin — Lvidence . 24 273 
 
 McDonald v. McDonoll. 
 
 Sale for taxes — Conveyance by officer after re- 
 2)eal of Act — Inchoate proceedings — Termi- 
 nation 24 424 
 
 Secord v. "J'he Corporation of the County of Lin- 
 coln. 
 By-law — Kefusal to qnash — Errors in Assess- 
 ment Rolls — Uncertainty 24 143 
 
 Boulton V. York. 
 
 Sale of land for taxes — Payment of redemp- 
 tion money imder protest — Riglit to recover 
 back — Payment must be unqualified 25 21 
 
 AVarno v. Coulter. 
 
 Taxes — Non-resident lands — Seizure upon 
 
 another person's lot — Sale unauthorized ... 25 177 
 
 The Law Society of TTpper Canada v. The Cor- 
 l)oration of the City of Toronto. 
 Taxes ])aid under mistake of fact — Right to 
 recover back — Roll not "finally passed" — ; 
 
 Appeal againgt assessment^Allowed 25 199 
 
 \ A.A.— 21 
 
322 THE ASSESSMENT LAW. 
 
 The Queen v. Cornwall. '^'°^- I'aqe. 
 Assessment — Court of Kevision — G days' no- 
 tice of appeal imperative — Waiver — Manda- 
 mus—Settling roll 25 28G 
 
 Cayley v, i'oster. 
 
 Sale of lands for taxes — Description insulii- 
 
 cieiit 25 -105 
 
 The Corporation of the City of Toronto v. The 
 Creat Western Kailway Co. 
 Eailway assessment — Court of Kevision — 
 Finality 25 570 
 
 The Corporation of the County of Lincoln v. The 
 Corporation of the town of 2s'iagara. 
 liy-law — Equalization of Kates — Error in 
 making up can only create a debt by comply- 
 ing with tliei Act 25 57S 
 
 Taylor v. Jermyn. 
 
 Lease — Xon-payment of taxes — Eviction — 
 
 Action— rieading 25 8G 
 
 Scragg V. The City of London. 
 
 Assessment — Appeal — Court of Kevision — 
 Binding decision — Exemi»tion — City prop- 
 erty leased to tenant — Kight to pay taxes ... 2G 263 
 
 Payne v. Goodyear. 
 
 Sale for taxes — Kedemption of part — Mis- 
 take in payments — Proportionate amount on 
 part redei^ med 26 4-18 
 
 M.Millau V. McDonald. 
 
 Tax sale — Officer not qualified to sell — Out 
 
 of office — Invalid proceedings 26 451: 
 
 Morgan v. Quesnel. 
 
 Sale for taxes — Warrant not sealed — Invalid 
 
 —Not cured by the Act 26 53» 
 
 Gushing v. McDonald. 
 
 Statute of Limitation — Tax sale — Payment 
 to wrong officer — Necessity for proving tax 
 proceedings — Ejectment 26 605 
 
 Benjamin v. The County of Elgin. • 
 
 Taxes — Payment under protest — Right to re- 
 cover back — Want of the demand of the 
 taxes — Payment voluntary 26 660 
 
 The Cr. W. Railway Co. v. Rogers. 
 
 Railway assessment — Distress for taxes — 
 
 Pleading 27 214 
 
160 
 
 114 
 
 UPPER CANADA QUEEN S BENCH REPORTS. 
 
 Coleman v. Korr. ^'*^l,. 
 
 AsscsMnent — Authority of collector — Form of 
 roll — Defects — Distress — Irregular i)roceed- 
 ings 27 
 
 l?oberts<iu v. The Corporation of the County of 
 
 Wellington. 
 
 Non-resident — Taxes paid under protest — To 
 
 prevent sale — ■Payment to wrong olTicer — 
 
 x\ction to recover hack — Agency — Statute 
 
 labor tax in part 27 
 
 Scragg V. The Corporation of the City of London. 
 Assessment — Property belonging to the Cor- 
 poration — Eight of tenant to pay taxes there- 
 on — Exemption — Corporation might sue, but 
 not distrain considered 28 
 
 The Niagara Falls Suspension Ijii.'.ge Co. v. 
 Gardner. 
 Susjicnsion IJridge assessment — County 
 Judge's decision final though erroneous — 
 Re])levin '. 29 
 
 The Gn.at Western Railway Co. v. Rogers. 
 
 Railway assessment — Assessor's omission — 
 Correction by Court of Revision 21) 
 
 Pirie v. The Corporation of the Town of Dundas. 
 Kxemption of manufacturers — Power of the 
 ^Municipality — Monopoly — By-law invalid . . 29 
 
 IfcLauchlin v. Pyper. 
 
 Sale of land for taxes — Advertisement — 
 Sheriifs certificate — Action against owner 
 for possession under certificate 29 
 
 Davis V. Henderson. 
 
 Payment of taxes upon the whole of the lot — 
 Possession of part — Statute of Limitation — 
 Setting up title to whole of lot 29 
 
 Snider v. The Corporation of the County of 
 Frontenac. 
 Sale under Treasurer's warrant — Distress — 
 Defective proceedings — Trover — Liability of 
 officer — Non-resident 30 
 
 McAdie v. Corby. 
 
 Tax sale in 1855 — Objections to — Ejectment 
 — Irregular proceedings — Adjourned tax sale 
 — Collusion in bidding — Purchaser failing to 
 pay for lots bought at sale 30 
 
 323 
 
 Page. 
 
 336 
 
 457 
 
 191^ 
 
 245 
 
 401 
 
 526 
 
 341 
 
 275 
 
 349 
 
324 TH' ^MENT LAW. 
 
 McKay v. Bambery Vol. Vxa^. 
 
 Sale lor taxes — j^aiitls in cities — Xon-resi- 
 dents — What officer can sell — Invalid sale.. 30 95 
 
 Davis V. Van Norman. 
 
 Jvjec'tiiient — Delects in tax sale — Curative 
 provisions — Effect of — Claimant's title de- 
 I'ective 30 437 
 
 Squire v. ^looney. 
 
 Taxes — Distress — Trespass — Demand — 
 Mixinji taxes — Tender of part of taxes — Dis- 
 puted claim — Part bad vitiates the whole. , . 30 531 
 
 The Corjioration of the County of Frontenac v. 
 
 The Corporation of the City of King- 
 ston. 
 Retrcs])ective rate — ^fode of assessment in 
 cities and counties — Each year's levy 30 584 
 
 In re Johnson v. The Trustees of school section 
 Xo. 13 in the Township of Harwich. 
 Scliool taxes — Mandamus to levy — Separate 
 school rate — Exenijition — Recovery for goods 
 seized — Justifiable litigation — Judgment 
 against trustees 30 264 
 
 Charlesworth v. Ward. 
 
 Collection of rates — Extension of time — De- 
 faidt by collector in paying over — Extra- 
 ordinary remedy by warrant — Proceedings 
 premature — Ejectment for land sold — De- 
 mand — Xo title under tax deed — Keturn of 
 roll 31 94 
 
 Booth V. CJirdwood. 
 
 Lands sold for taxes — Ejectment — Insuffi- 
 cient description — ^Xot cured — Notice to 
 prove title 32 23 
 
 Street y. Fogul. 
 
 Sale for taxes — Occupied lands sold as non- 
 resident — (Collector's affidavit — Various ob- 
 jections to proceedings — Sale illegal 32 119 
 
 The Edinburgh Life Assurance Co. v. Ferguson. 
 Separate assessment of same lot — Irregulari- 
 ties in the assessment — Invalid sale — What 
 objections cured by the Statute^Paying for 
 improvements — T?easons for, not within the 
 
 ,. Statute 32 253 
 
 
 , 
 
\ 
 
 UPPER CANADA QUEEN's BENCH REPORTS. 825 
 
 Jones \. Cowilen. Vol. TAaK, 
 
 Tax sale — lJoj,nsitration of deed — Kvidence — 
 Jk'fects cured by Statute — Objections to 
 '; astiessuient — Lien on land 34 345 
 
 Niekle v. Douglas. 
 
 Bank stock owned out of Province — Assessor's 
 ; ri»Il not completed in time — Distress I'or taxes 
 — ^lixing assessment — Court of Jievision — 
 — Want of jurisdiction — raynient of part of 
 taxes — Kffect of — Pleadings 3.5 12G 
 
 Tip Toronto Street Railway Co. v. Fleming. 
 
 I'ortion of street occui)ied by, assessable 
 
 against railway as real estate 35 264 
 
 Pe McCullough and The Judge of the County 
 Court of the United Counties of Leeds 
 and (Jrenville. 
 .\ssesi-nient roll — Change before final revision 
 — Piglit to have amended — Mandamus — Suc- 
 cessive a])i)eals ineffectual 35 449 
 
 Macnsmghton v. Wigg. 
 
 licase — Covenant to pay taxes — Construc- 
 tion of ; 35 111 
 
 Jones V. Cowden. 
 
 Pel iosi>ective ojjeration of tax sale — Pegis- 
 
 tration — Evidence — Defects cured 3(5 495 
 
 Pegina \. Taylor. 
 
 Taxiition on brewers — Constitution 3G 183 
 
 Nickle V. Douglas. 
 
 Assessment of bank stock— Appeal to Court 
 of Pevision — Exemption — Void assessment 
 — Appeal not obligatory — Esto]>pel 37 51 
 
 The Toronto St. Pailway Co. v. Fleming. 
 
 Peversing 35 U. C'. 2fi4— Pailway not liable 
 
 in using portion of streets as land 37 HO 
 
 In re Henry Joseph Johnson and The Corporation 
 of the County of Landtton. 
 Voting according to the assessnuMit roll — 
 Poll closed too soon 40 297 
 
 Silverthorne v. Lowe. 
 
 Brofich of covenant — Arrears of taxes — De- 
 murrer — When arrears accrued 40 73 
 
 Carroll v. Purtress. 
 
 Tax sale — Delay iu obtaining deed — Pegis- 
 
 try- -Ejectment' 40 381 
 
[li 
 
 326 THE ASSKSSMENT LAW. 
 
 Leprohuii v. The Corporation of the City of Ot- 
 tawa. Vol. PAai:. 
 IiU'Oiio tax — (Joverniiieiif oiVicor of Domin- 
 ion — liijilit of Provinee to impose tlie tax — 
 Kxeniption 4(1 47S 
 
 Kegina v. tUithrie. 
 
 Title vested in Crown — ■ Kxemj)tion — ^fe- 
 
 niorial — Kvidenco — Knrolment unneeessary -U 148 
 
 Fcnton v. ^IcWain. 
 
 Tax sale — Omission to return list — Kll'ect of 
 — \on-resi(lent — Sale nnauthorized — Not on 
 list — Curative ])rovisions 41 •^:>1> 
 
 In re Strachan and The Corporation of the County 
 of Frontenac. 
 Kqiiolization of rolls — By-law — Quashinjif — 
 Two niunieipalities — Tni])roper changes by 
 County Judge ". 41 175 
 
 In re Xiehol and the Corporation of the Township 
 of Alnwick, 
 ^funicipalities — iJy-law — Construction — 
 Eequisito notice 41 ."iTT 
 
 Burgess v. The Bank of ]\Iontreal. 
 
 Tax sale — Certificate — Description of land 
 sold — Variation between the certificate and 
 deed — Certificate not essential — Sale invalid 
 — Xot cured by act 4? -IVl 
 
 In re Revell and the Corporation of the Countv of 
 Oxford. 
 Assessment — Equalization of rates — (JuasU- 
 ing by-law 42 3;i7 
 
 Churcher v. Bates. 
 
 Assessment — Erroneous description — Invalid 
 
 sale — Compensation for improvements 42 460 
 
 Re Chamberlain and the Corporation of Stormont. 
 Iliaii Schools — Mode of assessment — Equali- 
 zation 42 279 
 
 In re County of Essex v. Rochester. 
 
 Drainage — Arbitration — Report — Mode of 
 assessment 42 523 
 
 In re Reuboitom and the Corporation of Durham. 
 AssePiLUient rolls — Voters' lists — Temperance 
 Act — Quashing by-law 42 358 
 
UIM'EK CANADA COMMON I'LLAS UEPOllTS. 
 
 827 
 
 Tobcy V. Wilson. Vol. I'aqe. 
 
 Assessment— ^Alteration — Court of J{evi!ii()n 
 — N'alidity — Tender — Evidence — N'oid 
 assessment 43 Ji30 
 
 Ee McLean and The Corj)oration of the To\vnshii» 
 of Ups. 
 Drainage by-law — rublication — Appeal to 
 Court of Revision and County Judge — Assess- 
 ment — Member of Council having an interest 45 3'>5 
 
 In re IJrock and The Corporation of the City of 
 Toronto. 
 Assessment for sewers — Statute — Construc- 
 tion — Petition of owners 45 53 
 
 Hq Stayjier. 
 
 Statute Labor — Xot in a village — l{y-law for 
 commutation void — ^lotion to quasi'i 40 2t5 
 
 UPPER CANADA COMMON PLEAS REPORTS. 
 
 Mellish V. Brantford Town Council. Vol. Paoe. 
 
 Municipal debts within the year — Special 
 rate—By-law — Debenture — The munici]>al 
 year is from first January and ends on tlie 
 thirty-first of December 3 35 
 
 In re Hawkins and The Municipal Council of 
 Ilnron, Perth and Bruce. 
 By-law to impose additional rate — Validity 
 of — Regulation as to '. 2 72 
 
 De la Ilaye and Toronto Gore. 
 
 Xon-resident has interest to quash by-law — 
 AVhat is required — Roll must be on "taxable 
 property — Rate and assessment must be cer- 
 tain 2 317 
 
 Brown v. Styles. 
 
 Payment of moneys collected — Bond — Taxes 
 
 paya1)le to treasurer 2 346 
 
 In re De la Ilaye v. The Core of Toronto. 
 
 Levying school rates — Legality of 1)y-law for 
 
 — Various objections 3 23 
 
 In re Sells v. The Mnnicipality of St. Thomas. 
 By-laws creating debt — Requisites — Equality 
 of rates and periods — Directorv conditions. . 3 286 
 
328 THE ASSESSMENT LAW, 
 
 ]Vck V. ^funro. Vol. Taob. 
 
 Siilc Inr luxes — Tn'tisiiror not iilrtoinji i-ri'dit 
 to riylit |uini'l — I'lUVct oil siilo — Irrojiularity. t 3(J3- 
 
 The Triistt'i'f* of Diinwiih v. McUeath. 
 
 School ratc! — N'oiv-rt'sident — Assessment — 
 Aetioii for — Corjioration as witnesses — Kx- 
 eeiitor's lialiility 4 2'iS 
 
 Kidout V. KetcliUMi. 
 
 Sale of land I'or taxes — Keepiiii.' assessment 
 sej.iiiate npou dillVrent portions of the lot — 
 Sale invalid — Not j>roperly put up 5 50 
 
 Berlin v. (Jranjie. 
 
 \on-resident — Assessment — ^lode of eol- 
 leetinfif — Action for as a debt — Weali/.iiiji 
 from the land — Name of non-resident can 
 only a|)pear on the roll after his reiiuest — 
 Law fully considered 5 'ill 
 
 Kyckman v. Van Voltenburg, 
 
 Sale of land for taxes — Suhsecjuent grant by 
 
 ( 'rown— l<:tfect of '. (> 385 
 
 Judd V. liead. 
 
 Bond — To whom, should he made — Sureties 
 
 — Form of — Provisions directory <> 3r>'<J" 
 
 The Munici|)al Council of South Kasthope v. 
 Ifelmer. 
 Taxes — Collector — Action on hond — Sure- 
 ties 7 50() 
 
 Aid well V, Hanath. 
 
 Sewerajre rates — Replevin — A'oluntary ]tay- 
 nient — Recovery back — Tenant's covenant 
 to ])ay taxes set off to rent 7 9' 
 
 A])i)letj?arth v. Graham. 
 
 School rates — Action for — Distress — Partie?. 
 named o!v the roll — Demand for taxes upon 
 one of the parties — Effect u))on others — 
 Executors 7 
 
 Harhourn v. Boushey. 
 
 Ejectuient — Taxes — Deed — Evidence uncer- 
 tain of taxes being due — Not entitled to 
 recover 7 
 
 Aldwell V. City of Toronto. 
 
 By-law for imposing sewerage tax — T'^niform 
 assessment — Held invalid as rates arbitrary 
 — Must be in proportion to assessed value of 
 property 7 lO-l- 
 
 171 
 
 404 
 
Ul'PEIl CANADA COMMON I'LEAS UEFOUTS. 
 
 Errinj,'toii v. l)iiiiil)l(». ^''^^• 
 
 Tax (Iced — Kjcctmt'iit— riaiiiti(V must provo 
 fiTtain facts with (U'cd 8 
 
 The (ircat Western Railway Co. v. I'cnuan. 
 
 Keiih'vin — Seizure I'or taxes — Assessment dis- 
 IMiicd — Xo notice of assessment — Holl not 
 (•(Miipleted within proper time — Letter as to 
 VfllllO 8 
 
 Kades v, McCirejior. 
 
 Kjeclment — Sheritr's sale for taxes — Trial.. 8 
 
 Delihifiniere v. Meeker. 
 
 Non-resident — Assessment roll — Statement 
 and demand of taxes in case of non-resi- 
 dents — Mistake on roll — Distress— Condi- 
 tion ])reccdent ^ 
 
 McHride v. (Jardham. 
 
 Taxes— Distress — MAinieipal laws — Collec- 
 tion after jiroper time — Resolution of Coun- 
 cil for— Kfl'ect of 8 
 
 ITaacke v. Alarr. 
 
 Distress — Replevin — School rates — Condi- 
 tions i)reeedent, hy-law — I'^vidence of S 
 
 Macdonald v. Rowe. 
 
 Sale for taxes — Proof of ])ayment- Troa- 
 
 surer's duty '^ 
 
 Municipality of Whitby v. Flint. 
 
 Ccillector— Surety— Bond — Action — Oath 
 — Certificate to roll — Time given collector 
 —Effect on Surety 9 
 
 School Trustees of Arthur v. The Township 
 Councils of Arthur and Luthei'. 
 School rates — Xon-residents — How collect- 
 able 5) 
 
 IIopo V. Cuunning. 
 
 Distress for taxes — Tart of freehold — Ma- 
 chines on premises • 10 
 
 Dobbie V. Tully. 
 
 Sale for taxes — Distress on premises — Limi- 
 tation of time — (ioods on premises between 
 receipt of warrant and dav of sale — Invalid 
 salo ■ 10 
 
 !McFce v. Dundar. 
 
 School taxes — Division of township — Dis- 
 tress — Re] le\in — Evidi nco 10 
 
 329 
 Page. 
 
 65 
 
 231 
 
 200 
 
 167 
 
 296 
 441 
 
 76 
 
 449 
 
 532 
 118 
 
 432 
 
 94 
 
330 THE AhSLSSMEM' I. AW. 
 
 €raig v. Kankin. '^'o^. TAaE. 
 
 School lati's — Collection oi' — Trustees' reso- 
 lutioi:— Ktl'ect ol: 10 ISG 
 
 lievcrley v. Barlow. 
 
 iToiid — I'leading to — t'liantiing assessment 
 
 roll— Ellect oi .\ . '. l(t ITS 
 
 Michio V. Toronto. 
 
 (^ovenant to \n\y taxes in lease lyreaninjr ol" 
 
 all taxes ". 11 STi) 
 
 €orbott, V. .Johnston . 
 
 Keplovin — Taxes — Distress for — Legal as to 
 
 part — Collector and bailill" — Action against. 11 317 
 
 Street v. The Corporation of the County of Kent 
 Assessment on iinpatented lands — Direc- 
 tions mandatory — Aot ])er missive — J'ayment 
 nndev protest 11 255 
 
 Spry V. ]\Iiiml)y. 
 
 School trustee — Warrant — 1 )istress — ( 'ollec- 
 
 tor— Notice of action — Six months 11 285 
 
 In re the Jiulge of the County Court of the 
 County of Perth v. J. L. Kobinson. 
 Maiulamus — Assessment — Non-residents — 
 — lievision — County Judge I'i 253 
 
 Street v. The County of Lambton. 
 
 Taxes — I'npatented lands — • Voluntary pay- 
 ment — Knowledge of facts — Kecovcry back 
 —Form of action ' 12 20 1 
 
 Street v. The Corporation of Simcoe. 
 
 Taxes — Unpatented lands — Warrant — Pay- 
 ment — Non-resident — Pressure — Hocoverv 
 back ■ 12 281 
 
 Weegan ^■. McDiarmid. 
 
 Sale for taxes — Pedemjition — Deed from of- 
 ficer delayed— Kfl'ect of 12 400 
 
 Proiidfoot V. Bush. 
 
 Sale of land for — Pedeinption — Expiration 
 
 of 12 months — Reckoning time 12 53 
 
 Sargant v. The City of Toronto. 
 
 Assessment — .Appeal — Taxes — Debts exceed- 
 ing value — Distress — Pe])levin 12 185 
 
 Oillespic V. The City of Tfamilton. 
 
 Assessment — Arrears — Ten jter cent, com- 
 putation 12 426 
 
Ul'I'Kll CANADA COMMON I'LEAS KEl'OUrs. 
 
 Shaw V. Shaw. '^'"'^• 
 Asfc.os(^inieiit — Crown hinds — Duty of assessor 
 — Xnllity — ^'eeossity to ai)poal — rropt'i- par- 
 lies must be assessed 1^ 
 
 Townsend v. Klliot. 
 
 Eject nicnt — Taxes — Sale for — Treasurer's 
 war]-ant — Desc'ri[)tion 1 '»* 
 
 Allan V. Fisher. 
 
 I'ljcttinent — Taxes — Distress for — Assessor 
 , . — Omission to encjuire and transmit noliee — 
 ■ Treairurer — Invalid sale — Duty of otheer .. IH 
 
 Williams v. Taylor. 
 
 p]jeclment — .\sscssmei)'t — Jiy-lay — I llejiality 
 — Sale for taxes — Advertisements — Sale void 
 — Statute i)enal — Strict compliance necessary 13 
 
 Harry v. Anderson. 
 
 (^ovcnant for quiet enjoyment — I'npaid taxes 
 — J?i'cach of 13 
 
 Campbell v. Elma. 
 
 Jiy-law — • Assessment nnder — Demand of 
 amount necessary 13 
 
 Ijaughtenborough v. ^IcLean. 
 
 Assessment — Sale of land for taxes — Se})a- 
 rate assessments — I'niting same — Illegal. ... 14 
 
 Raynes v. Crowder. 
 
 J\iec{ men t — Conveyance for t a xes — False 
 statement at sale — Avoiding sale — Fraud to 
 obtain lands 11 
 
 Hogg v. Rogers. 
 
 School Trustees — Power to levy r4te at any 
 time — Fxisting roll — I^se l") 
 
 Meyers v. Hrown. 
 
 Sale for taxes — Omission to enter — Payment 
 in ])ro]ier books — Sale void 17 
 
 Dove V. Dove. 
 
 Landlord and tenant — 'Taxes — Distress — 
 Beasts of the ])lough — Ac(|uiescence of the 
 tenant IS 
 
 Cotter V. Sntherhvnd — Stevens v. .latupies. 
 
 Assessment — Treasurer's return — Distress 
 Advertisement — F'fTect of ])ayment — De- 
 pcri]ition of land — Tiaw on the sale for taxes 
 reviewed fullv 18 
 
 831 
 Paqb, 
 
 •151! 
 
 21 r 
 
 C3 
 219 
 
 2!)(i 
 IT 5 
 
 111 
 
 ir 
 
 307 
 
 -12+ 
 
 357 
 
332 THE ASSESSMENT LAW. 
 
 Bell V. :McLean. Vol. Page. 
 
 Sale for taxes — Xon-resident lands — Deed by 
 successor — Xot due for one month after — 
 Collector gets roll — Reckoning time — Kject- 
 menl — Advertisement — Sale void 18 416 
 
 Angliu V. Minis. 
 
 Jieplevin — Distress for taxes — Goods dis- 
 trained oft' premises assessed — Future occu- 
 pant—As to demand . . . .' 18 170 
 
 Haynes v. Copeland. 
 
 Local improvements — Bv-la\v — Distress — lie- 
 
 plevin '. 18 150 
 
 Seluefer v. Lundy. 
 
 Sale for taxes — Irregularity — Warrant 
 
 wrong 20 487 
 
 Chajjuian v. Thrasher. 
 
 Scluiol rates — Levy upon non-resident — Il- 
 legal 20 25'J 
 
 Fraser v. \\ est. 
 
 Sale of land for taxes — Defects attending sale 
 — L)escrii)tion — Purchaser under deed must 
 prove ])roceedings taken — Provisions of Act 
 extend to all subsequent jiarties 21 IGl 
 
 In re Montgomery v. The Townshij) of Haleigh. 
 
 By-law — Drainage of lands — Sufficiency of. . 21 381 
 
 Xottawasaga v. Boys. 
 
 Xon-resident land fund — Action against 
 
 Treasurer 21 106 
 
 Harling v. Mayville. 
 
 Beplevin — Distress for school rates — Exemp- 
 tion—Pleading .^ 21 49S) 
 
 Snyder v. Shibley. 
 
 Arrears of taxes on non-resident lands — Levy 
 
 aftei' lands occupied and assessed as sucii. ... 21 518 
 
 Grant v. CHlmour. 
 
 Sale of land for taxes — Insufficient descrip- 
 tion 21 18 
 
 Scott V. Burgess. 
 
 .^^andamus to levy rate — Alteration of sec- 
 tions ■. 21 398 
 
 Stewart v. Taggart. 
 
 Sale of lands for taxes — Dividing assessment. 
 — Collector and distress — Treasurer's list — 
 Particulars of — Party assessed may purchase 22 284 
 
UPPER CANADA COMMON PLEAS KEPOUTS. 
 
 Hamilton v. Eggleton. ^''^^■ 
 Sale of land for taxes — Construction of Stat- 
 ute — If no arrears — Deed a nullity 22 
 
 Morell V. The City of Toronto. 
 
 Assessment tor street watering — By-law and 
 resolution — Quashing — Costs JJJi 
 
 Neville v. lioss. 
 
 Statute labor— Pathmaster — Corporation 
 liable — Notice of action 22 
 
 Williams v. McColl. 
 
 Tax sale — Certificate — Description of land — 
 Void deed 23 
 
 Canada \. Agnew. 
 
 Sale of land for taxes — Separation of counties 
 — Treasurer limited — Sale not validated by 
 Statute 23 
 
 Eegina v. Snider. 
 
 Assessors — Omission to return roll — Joint 
 liability 23 
 
 Thompson v. Colcock. 
 
 Sale of land for taxes — Validity of — Lot 
 omitted from list — Separate assessments — 
 Arrears — Second sale 23 
 
 In re tlir d. W. Railway Co. v. North Cayuga. 
 
 By-law excm])ting railway from taxation — 
 Kight to appeal — Quashing hy-law 23 
 
 Free v. McHugh. 
 
 Separate Protestant schools — -By-law — Pro- 
 cedure 2-i 
 
 McDougall V. McMillan. 
 
 Sale of lands for taxes — Validity of — Owner 
 — Afeaning of — Who entitled to ])ay — Stat- 
 ute — Construction of — Evidence — In- 
 valid deed 25 
 
 Nicholls V. Gumming. 
 
 Notice of assessment — Alteration hy Court 
 of K'evision without notice — Liahility — Koll 
 as finally revised 25 
 
 Nicholls v. Cumming. 
 
 A]ipeal — Xotice of assessment — "Mistake in 
 — (^urt of Bevision— Keversing, 25 C. P. 169 26 
 
 Jarvis \-. Kingston. 
 
 Assessment — Exemption — Militia officer 
 when not liahle for taxes 26 
 
 333 
 
 Page. 
 536 
 
 323 
 
 487 
 18'J 
 
 200 
 330 
 
 505 
 
 28 
 
 13 
 
 16!) 
 
 323 
 
 526 
 
384 THE ASSESSMENT LAW. 
 
 In re Lake v. Prince Edward. Vol. Paqb. 
 
 The Temperaiico Act — By-law — Validity — 
 Xoticc — •" Forthwith " — Asscs^siiient rolls — 
 Returns 26 173 
 
 Ilalpin V. Calder. 
 
 Public scliools — Itates — Distres^s — Koplovin 
 
 — Difl'crent townshijjs 20 501 
 
 Hutchinson v. Collier. 
 
 Ejectment — Sale of land for taxes — Proof of 
 arrears — Construction of Statute — Recitals 
 in deed — Warrant — Proof necessary — Two 
 years validating — Time from execution of 
 deed —Not the time of sale • 27 211) 
 
 Ley V. Wright. 
 
 Sale of lands for taxes — Description — Assess- 
 ment — Void as to part, void as to the whole 
 —Deed also void 27 522 
 
 Ontario v. Paxton. 
 
 Appointment of Treasurer — By-law — Lia- 
 hility of sureties — Pei)eal — Erection of new 
 municipality 27 104 
 
 'J'he AVestern of Canada Oil Ijands Co. v. Ennis- 
 killen. 
 Assessment of tlie ])ersonal property of a 
 company — Property in Ontario owned by a 
 corporation in England not liable to as- 
 sessment — Agent residing in this Province.'. 28 1 
 
 Austin v. Armstrong. 
 
 Sale for taxes — Description of lands — Origi- 
 nal owner continuing in possession for years 
 after ta.x sale — Ignorant of tax sale — Effect 
 of the Statute thereon 28 47 
 
 Keni]it V. Parkyn. 
 
 Sale of lands for taxes — Deed — Proof of — 
 Taxes not in arrears for five years — Adver- 
 tisement — Description — Statute — Construc- 
 tion—Invalid sale 28 1 33 
 
 Westgate v. Westgate. 
 
 Ejectment — Agreement for purchase — Equit- 
 able right— Payment of taxes 28 283 
 
 Church V. Fen ton. 
 
 Sale for taxes — Indian lands — Liability — 
 List not attached to warrant — Statute — Di- 
 rectory conditions 28 384- 
 
grant's chancery RLPoin.s. 335 
 
 Wapels V. Ball. Vol. Paqb. 
 Assessment and taxes — Advertisement — 
 Keckoning time — Arrears — Evidence re- 
 quired after two years 29 403 
 
 Peterborough v. Edwards. 
 
 Assessment — Action against clerk for omis- 
 sion in roll — Pleading — • Limitation — ^lis- 
 take only— Not wilful 31 231 
 
 Chamberlain v. Turner. 
 
 Asi?<'St>ment and taxes, when due — Demand — 
 By-Ill w — Validity of — Distress — Damage 
 value of goods sold — Construction of Stat- 
 ute 31 
 
 Ju re Xortli of Scotland Canadian Mortgage Co. 
 Assessment — Foreign companies — ■ Personal 
 property — Liability of— Special case 31 
 
 Beckett v. Johnston. 
 
 Sale of lands for taxes — Assessment — Illegal- 
 ity — Payment — Kight of clerk to i)urchase 
 — Notice — Voidable transaction — Tax title 
 fails— Ejectment 32 301 
 
 McNab v. Peer. 
 
 Ejectment — Tax deed — Person interested — 
 Questioning within two years — Sale illegal. . 33 545 
 
 Ee Allan and Amabel. 
 
 Statute labor — Non-resident lands 32 242 
 
 460 
 
 552 
 
 CHANT'S CIIANCEllY IlEPOKTS. 
 
 Tomlinson v. Hill. Vol. Page. 
 
 Sale of land for taxes destroys right of 
 widov.' to dower 5 231 
 
 Biscoe V. Van Bearle. 
 
 Taxes — Wild lands — Improvements — Ten- 
 ant for life must pay taxes 6 438 
 
 Foy v. Merrick. 
 
 Sale of land for taxes — Misrepresentation to 
 
 prevent competition — Void sale 8 323 
 
 Davis v. Clark. 
 
 Sale of land for taxes — Combination to pre- 
 vent bidding — Trifling amount land sold at 
 — Setting aside — Costs 8 358 
 
I i 
 
 336 THE ASSESSMENT LAW. 
 
 Henry v. JUirnoss. Vol. Page. 
 
 (Sale of lands lor taxes — t'ombination to pre- 
 vent competition at bidding — Duty of otlicer 
 — Invalicf sale — Costs — Adjourning sale — 
 Officer bound to inform liimself of the value 
 of the land he is selling 8 34:5 
 
 Massingberd v. jNlontague. 
 
 Sale for taxes — Duty of officers at sale — Ir- 
 regular proceedings — Owner's interests — 
 Action— Costs !) V2 
 
 Tord V. J'roudfoot. 
 
 Taxes — Sale of land — Municii)ality, a trus- 
 tee — Wild lands — I'arties to action — Irregu- 
 larities— Costs . 9 478 
 
 Thompson v. ^lillikin. 
 
 Vendor and ])urchaser — Xon-i)roduction of 
 certilicate of taxes — Objections to title 9 359 
 
 Smart v. Cottle. 
 
 Mortgagor and mortgagee — Sale of land for 
 taxes — Ivlfect of mortgagee purchasing land 
 at tax sale — Hedeniption 10 59 
 
 '.rempleton v. Tiovell. 
 
 Wild land tax — 'Sale for — Setting aside — • 
 Assesnncnt — Purchase by I)ailiH' — Portion 
 of assessment — ^lortgage l)y tax i)urchaser. . 10 21-t 
 
 Logie V. Young — ].,ogie v. xVustin. 
 
 Wild land taxes — Sale of — Irregular sale — 
 Com])etition — Sacrifice to owner — Duty of 
 officer— :Must l)e a fair sale ." . . . 10 217 
 
 Logie V. Stayner. - Logie v. Jamieson. 
 
 Setting aside sale of land sold for taxes — 
 Breach of duty of officer — Adjourned sale — ■ 
 Small price — Innocent purchaser 10 223 
 
 Scholfield v. Dickenson. 
 
 Wild land sale for taxes — Duty of officer — 
 Portion — Laches — I^nfair sale — Jlortgagee 
 purchasing at tax sale 10 22G 
 
 The Edir.hnrgli Life Assurance Co. v. St. Cath- 
 arines. 
 Injunction — ^Iisa])])lication of rates 10 379 
 
 Black V. TTarrington. 
 
 WMld land tax — ^ ^Inde of assessing — Non- 
 refidents — Irregularities — ■ Costs — Setting 
 asid.5 12 175 
 
 
grant's chanceuy ukpouts. 337 
 
 Smith V. Eedl'ord. Vol. Page. 
 
 Sale for taxes — xVs to collector — Proof of his 
 appointment — Proof of payment — Action hy 
 owner— Offer to pay by him— Municipality 
 not necessary party 13 3113 
 
 Christie v. Johnston. 
 
 Sale for taxes — Assessment of several lots in 
 bulk— Oiticer's liability to the municipality 
 — Misrei)resentation at sale lii 534 
 
 Irwin V. Harrington. 
 
 Wild land tax sale — Mistake in assessment — 
 One year jiaid- but five in arrears — Sale 
 invalid 12 170 
 
 Brooke v. Campbell. 
 
 Wild land taxes — Assessment- Description 
 
 in i\ arrant — Subdividing — Xon-resident 12 52(3 
 
 Knaggs V. Ledyard. 
 
 Sale for taxes — Stating portion to the audi- 
 ence to bid on — OtHcer's duty 13 330 
 
 Grier v. St. Vincent. 
 
 Assessment Acts — By-law to raise money- 
 Injunction — Practice 12 330 
 
 Grier v. St. Vincent. 
 
 Assessment— County rate— Action to restrain 
 —Quashing by-law— Providing for losses . . 13 512 
 
 Jones V. Bank of Upper Canada. 
 
 Tax sale — Proof of facts with deed by pur- 
 chaser — Statutory provisions .' 13 74 
 
 Brogdin v. The Bank" of Up))er Canada. 
 
 Palcpayer's action — For himself and all other 
 rate])ayers — By-law — Debentures 13 5-1-t 
 
 Jones V. The Bank of Ujiper Canada. 
 
 Purchase by mortgagee at sale for taxes — 
 Pedemption 13 301 . 
 
 Kelly V. Macklem. 
 
 Sale of lands for taxes — ;^[ortgage — Redemp- 
 tion — Comi)utation of time — Representation 
 to induce sale^;Mortgagee may purchase, but 
 is effected by circumstances . 14 29 
 
 Paul V. Ferguson. 
 
 Terms of setting aside tax sale 14 330 
 
 Mills V. McKay. 
 
 Tax sale — Pleading — Parties — Corporation 
 
 not necessary party 14 602 • 
 
 A. A. —22. . 
 
338 'J'HE ASSESSMENT LAW. 
 
 lu ro CaiJieron. Vol. Page. 
 
 Treasurer cannot purehasie at tax sale — 
 (iuioliiig title — Invalid sale — Lieu lor taxes 
 paid and percentage 14 G13 
 
 Cameron v. JJarnhart. 
 
 Tax sale — l-'raiid — l{edeniption money — Pro- 
 
 l)er person to pay to, and receive it 1 i GGl 
 
 Mills V. McKay. 
 
 Tax sale — Parties — Irregularities — Setting 
 
 aside — Subsequent sale lor taxes — Past taxes 15 15)!^ 
 
 Jiamberger v. !McKay. 
 
 Tax sale — Injunction — Kjectnient — Invalid 
 sale — Owner's duty — Tender of deed — 
 Kelief 15 328 
 
 Lount V. Walkington. 
 
 Uncertain descri})tion — Tax sale — Similar 
 number on same street — Defective lassessinent 
 —Sale void 15 332 
 
 Yokliam v. Hall. 
 
 Tax sale for more than is due not validated 
 by Statute — Separate assessments — Whole lot 
 sold for total amount — Invalid 15 335 
 
 Connor v. Douglas. 
 
 Tax sale — Advertisement — Irregularity — Ef- 
 
 fec on sale 15 456 
 
 Cook v. Jones. 
 
 Sale of land for taxes — Statement in warrant 
 — Certain statutory provision directory only 
 — When sale valid — Amendments at trial — 
 W^hen proper 17 
 
 Bank of Toronto v. Fanning. 
 
 Sale for taxes — Action to impeach — Non- 
 resident — Storing hay on part of a lot — Ef- 
 fect of 17 
 
 O^ay V. Hatch. 
 
 Devisee of life estate must keep down taxes 
 — A first charge 18 
 
 Connor v. McPherson. 
 
 Tax sale — Five years' arrears — Lapse of time 
 — Delivery of collector's roll — Warrant — 
 Limitation of time to question — Action to 
 imneach — Statute amending and repealing — 
 Fffect of IS 607 
 
 488 
 
 514 
 
 
 li ! 
 
328 
 
 332 
 
 335 
 
 456 
 
 488 
 
 514 
 
 •r^ 
 
 60'? 
 
 grant's CHANCEIIV UEPOllTS. 339 
 
 The Hank of Toronto v. Fanning. Vol. Page. 
 
 'I'ax title — ("nrativo Statutes — Apsi'ssmont — 
 ]\listake in — Action to iiiipoacli-^N'on-rosi- 
 dent — Quostion of jiart of lot being Ofcupicd 18 31)1 
 
 Wilkie V. Clinton. 
 
 ^fiinicipal Council rates — Injunction — Sepa- 
 rate accounts — Culi)al)le neglect of duty — 
 Directions of Statute IS 557 
 
 Ciibson V. Lovcll. 
 
 Tax sale of chattels— Purchaser's title— ()))- 
 jection before sale — Chattels seized in the 
 hands of a receiver — Couqtensation — Sale bv 
 the Court '.10 V.)7 
 
 JIunro V. Kudd. 
 
 Tax sale — Purchase without notice — Con- 
 structive notice — Action to set aside — ^lar- 
 riagc settlement — Xotice to solicitor — Lia- 
 bility for taxes 20 55 
 
 Cireenstreet v. Paris. 
 
 Tax sale — Insnflficient description — ^Funici- 
 pal officers — Advertisement — Statutory limi- 
 tation — Applies only to an actual though 
 irregular sale — Mayor cannot ])urchase at a 
 tax sale in his own municipality — Sale void. 21 229 
 
 Proudloot V. Austin, 
 
 Sale for taxes — Tax deed — Proof of taxes 
 due — What tax purchaser must show to main- 
 tain his title — Even if statutory time to ques- 
 tion has elapsed 21 5G6 
 
 Silverthorne v. Campbell. 
 
 Sale of land for taxes: — Land improperly as- 
 sessed as non-resident — ■ Impeaching sale — 
 Some years unpaid — Subsequent years ])aid 
 — Efl'ect of Statute — Omission to search for 
 arrears 24 j-j* 
 
 Squire v. Oliver. 
 
 Sewerage rates not a charge on land 24 441 
 
 Clark v. Buchanan. 
 
 Sale for taxes — Evidence of taxes in arrears — 
 Treasurer's warrant— Proof of title 25 55!) 
 

 840 
 
 THE ASSESSMENT LAW, 
 
 26 
 
 20 
 
 2G 
 
 Smith V. McLandress. 
 
 Sale for taxes — Kej^istration — Priority — 
 Action to iiiipeaeh — I'art of mortga<^c lands 
 sold for taxes — rurchase without notice... 
 
 Aston V. Innis. 
 
 Tax sale — Registration of fax deed too late — 
 Kegistered plan — Descriptioi. of land — Pri- 
 ority — Costs — Assessment — Designation on 
 the roll — Payment for improvements — 
 Cloud on title 
 
 McKay v. Ferguson. 
 
 Tax sale — List of lands liable to a sale — Set- 
 ting aside sale — Improvident sale — Neglect 
 of olTicer 
 
 Ferguson v. Freeman. 
 
 Sale for taxes — Evidence of warrant — Er- 
 rone(;Us description — Secondary evidence — 
 Affidavit evidence — • Objections — Pro])er of- 
 ficer to execute deed are the warden and 
 treasurer in ofRce at the time the tax deed 
 demanded 37 
 
 The Pcoyjle's Loan and Deposit Co. v. Bacon. 
 
 Vendor and purchaser — Taxes — Deduction 
 — Proportionate part of the year 
 
 Xelles V. White. 
 
 Tax sale — Validity of assessment — Descri]i- 
 tion — Effect of certificate of sale — 'Posses- 
 sion fraudulently obtained — Defects cured 
 by Siatute 29 
 
 Jarvis v. Cook. 
 
 Payment of taxes — ^ Power of sale in mort- 
 gage — Effect of payment of taxes on ])osses- 
 sory title 29 
 
 Vol. Paqe. 
 
 27 
 
 CHAMBER REPORTS OF PRACTICE. 
 
 Hclliwell V. Stephenson. Vol. 
 
 Those whose names are on the Assessment 
 Roll legally entitled to vote — Construction 
 of the Municipal Act 1 
 
 Metcalf V. Smart. 
 
 A person elected to the council must be 
 rated by name upon the assessment roll .... 2 
 
 17 
 
 42 
 
 23a 
 
 211 
 
 29-t 
 
 338 
 
 30:5 
 
 Page. 
 
 270 
 
 114 
 
42 
 
 33S 
 
 30:5 
 
 270 
 
 lU 
 
 CHAMBER UEl'OUTS OF PRACTICE. 341 
 
 Laugliton v. Baby. Vol. Paqk. 
 
 Qualilication of a township councillor — 
 Keijuisitcs uiitlor the collector's roll 2 13lt 
 
 Linton v. Jackson. 
 
 Qualification for ortice — Assessment — Pro- 
 visions as to 2 18 
 
 Shaw V. McKenzie. 
 
 Qualification — Different interests in dilfer- 
 ent proprietors — Tenant's interest — To the 
 \ise of 2 30 
 
 Charles v. Ixnvis. 
 
 Qualification — Copy of collector's roll — 
 I'roof by — Keturning otTicer — Irregularity in 
 lioll — Objection must be taken by one quali- 
 fieii to nrge it 2 171 
 
 Preston v. Preston. 
 
 Councillor — By-law — JVoceedings — Costs — 
 Election null, being without the limits of 
 the ward 2 178 
 
 Ilawke V. Hall. 
 
 Assessment roll — Particulars — Councillor — 
 Disclaimer— Effect of 2 182 
 
 COOPEE'S CIIAXCERY CHAMBER REPORTS. 
 
 Stewart v. Ilnnter. Vol. Page. 
 
 Vendor and purchaser — Compensation for 
 unpaid taxes — A^esting order — Waiver of 
 claim 2 335 
 
 Cameron v. Barnhart. 
 
 Title under a tax sale — A-^alidity of — Ques- 
 tion of subsequent legislation thereon — Il- 
 legality 2 3iC 
 
 Eg Harding. 
 
 Quieting title — Proceedings — Requirements 
 
 of certificate as to taxes 3 232 
 
 DRAPER'S UPPER CANADA KING'S BENCH 
 REPORTS. 
 Ee Sheriff of Newcastle. ' Vol. Faqe. 
 
 Sale of lands for taxes — Purchase money 
 not made within the year — Payment to 
 deputy and not to the treasurer himself — 
 Nullity — Eeckoning time — Mandamus to , (503 
 , have land conveyed to purchaser — Eefused. |515 
 
t'ill ' I 
 
 842 THIS ASSESSMEN'l" LAW. 
 
 UlTEll TAXADA .IllUST AND ri'PHll CANADA 
 QrKKN'S liKNCll HKrOKTS (Old Series'). 
 
 Tliouuw V. Williams. ^ul. Paqk. 
 
 Soiziiri' of };«t(nls for liixos — Action apiinst 
 oiliccr — Nolici' ol' Uftioii — ■ H('(k'iiii)tion — 
 IgiioraiU'c ()]' — Statutory defoiuo 1 32Ii 
 
 Boulton V. Kiittan. 
 
 RedtMiiption — Straiii,'i'i's may I>"y taxes — 
 JU'ckoiiinj,' tinii' — IJaltility of oirit'iT for im- <, f362B 
 pro])c'rly certifying "^ (396 
 
 Bell V. Beaumore. 
 
 Kjectment — Tax sale — ^lust prove with tax 
 deed — I'eri'orniance of statutory conditions 
 — Treasurer's return of arrears and that no 
 sutHcient distress on premises, and that 
 lauds were described for grant 3 /243 
 
 Bell V. Orr. 
 
 Tax sale — Deed may bo made to assignee of 
 purcha-ser — Land not descril)ed for patent — 
 Not liable to assessment or tax sale 5 43;l 
 
 Cunningham v. ^^farkland. 
 
 Taxes — Invalid sale — Redemption — Payment 
 or tender sufficient on ])ortion — l.,and not 
 lost therefor — No action against treasurer.. 5 645 
 
 Grantham v. Elliott. 
 
 Landlord and tenant — Deduction by tenant 
 of taxes from rent — Action for full amount 
 of rent allowed 6 19!i 
 
 UPPER CANADA QUEEN'S BENCH REPORTS, 1845-6. 
 
 Po<well V. Rorison. Vol. Page. 
 
 Ejectment by tax purchaser — Evidence that 
 no distress — Sufficiency of 2 201 
 
 Powell V. Craig. 
 
 Ejectment by tax purchaser — Evidence of 
 distress — Tax deed invalid — New trial re- 
 fused 2 20S 
 
 Spafford v. Sherwood. 
 
 Action against sheriff for not conveying upon 
 a sale of lands for taxes — Not requisite to 
 aver no distress nor tender of a deed 3 O.S. 441 
 
HAIUIISON AND H«)D(J1NS' MUMCll'Ah UEl'OUTS. 343 
 
 243 
 
 43:i 
 
 G45 
 
 193 
 
 201 
 
 20S 
 
 IIAKIUSON AiND IIODCIINS' ML^'iCli'AL It b:ruJ{T.S. 
 
 Baby v. Baby. Vol. Paqk. 
 
 A.ssessiiiciit roU.s — Clerk of thu pcaco — llo- 
 muneratioii for preparing same 1 I'-t'i 
 
 Baldwin v. .Johnson. 
 
 Action to rc'i'ovor back taxes ]mi<l nnder pro- 
 te-st — Failure of ollieer to transmit to ollieer 
 of another distriet — Stopping sale by again 
 ])aying taxes I "• ^ 
 
 Doe dem Slata v. Smith — Doe dcm Summers v. 
 iMcDoucll. 
 Sale of lands for taxes — Calculating time of 
 arrears — From first day of .laiiuary or later 
 in the year — ^Making up fraction of year . . 1 724 
 
 Doe dem McOill v. l^angton. 
 
 Taxes on wild lands — Sale for arrears — 
 Void tax deed — Conveyed no title — Impro- 
 per assessment — Limiting purpose of tax — 
 Levying so much on the acre and not so much 
 on the dollar — Irregularities 1 521 
 
 Doe dem Sherwood v. ^fattbeson. 
 
 Sale of land for taxes— Deed— Payment to 
 wrong ofTicer — Sale notwithstanding pay- 
 ment made — Payment after warrant issued. 1 (50.' 
 
 Doe Tpper v. Kd wards. 
 
 Sale of land for taxes — Treasurer's return — 
 Sntlicient distress on lands — No arrears sufh- 
 cient to entitle a sale — Land not properly 
 assessed 1 139 
 
 Grantham v. City of Toronto. 
 
 Payment of overcharge for taxes — Voluntary 
 payment — Merely protesting against, not 
 snflRcient — Cannot recover back 1 13 
 
 In re Dickson v. (Jalt. 
 
 Statute labor — Anthority of council to im- 
 pose a tax for — Only on those not otherwise 
 assessed * 1 581 
 
 Regina v. Ryan. 
 
 Ineligibility of collector for taxes — Person 
 in default — Acconnts nnsettled — Not elig- 
 ible for any township oflfice — Party not able 
 to write ineligible 1 203 
 
i I 
 
 344 THE ASSESSMENT LAW. 
 
 Kciinody v. Saiulwich. Vol. Page. 
 
 School tnistocs — IJate for school house — 
 Mandaiiuis — Action against trustees — l{eui- 
 edy alter tlie judgment not satisiied 1 G05 
 
 Canada Company v. Howard. 
 
 Xon-rcsident i)roprietors — How assessed i'or 
 
 Statute kbor — JMode of computation 1 7;il 
 
 iMoore v, Jarron. 
 
 Statute hibor — Requisites of convii'tion — 
 Eesidence must be in township in \vhi(,h land 
 lies 1 5:9 
 
 O'Connor v. Clements. 
 
 The j)roper jierson to sue on collector's bond 
 — The treasurer in ])erson, or the munici- 
 Itality 1 13 
 
 Perry v. Powell. 
 
 Jjand described for grant — Evidence against 
 — Ktl'ect of erroneous return where land sold 
 for taxes 1 406 
 
 Eegina, JMcXamani v. Christie. 
 
 Klection of school trustees — Meaning of tax- 
 able inhabitant — Statute labor not suiUcient 1 741 
 
 Tylee v. Waterloo. 
 
 ^Money by-laws — Purpose reqnired must be 
 
 stated — Land, how taxable 1 085 
 
 Doe ^ilcCillis v. :McDonald. 
 
 Lands described for patent liable to be as- 
 sessed — • Kjectiuent — Tax ])urchaser must 
 shew with his deed that taxes suthciently in 
 arrear and that no sutlicient distress to satisfy 
 must be shewn, before he can recover .... 1 432 
 See also 1 V. C. Jurist. 
 
 UPP]:R CANADA KKIJOR AND APPEAL KEPOKTS— 
 
 GRANT. 
 
 Berlin v. Grange. Vol. Page. 
 
 Assessment — Non-resident — Action for taxes 
 — Pleading — Notice by owner for assess- 
 ment — Etl'ect of — Judgment by default ... 1 279 
 
 '! I 
 
GO") 
 
 7^1 
 
 5:9 
 
 13 
 
 406 
 
 741 
 
 085 
 
 432 
 
 179 
 
 THE CANAlilAN LAW TIMES. 345 
 
 Simcoe v. Street. Vol. Page. 
 Wild land a.ssessinent — Unpatented lands — 
 Payment of taxes to prevent land being sold 
 — Voluntary ])aynient — May be recovered 
 Ijaok under eoiiiuion money counts it' im- 
 properly rated 2 211 
 
 Hall V. Hill. 
 
 Sale I'or taxes — Treasurer's wan-ant — Defect 
 in — Kll'ect on sale — Patented or otherwise, 
 inust be shewn 5 569 
 
 THE CANADIAX LAW TIMIIS. 
 
 Ke Owen. V(^l. Paok. 
 
 New Brunswick — Taxation for Municipal 
 purposes — Donunion OIHcial income — l']x- 
 emption 1 550 
 
 Clancey v. IMcIntosh. 
 
 Last revised assessment roll qualification — • 
 Mayor — Injection commences on nominal ion 
 day 1 425 
 
 Eo Crowe. 
 
 Assessment — Linntation of powers of ]\luni- 
 
 cipalilies — Ap]ieal — Practice — Alteration. 2 606 
 
 Brown v. Windsor. 
 
 Nova Scotia — Pailway Company — ^[ode of 
 asressment — Over IMarsli 2 262 
 
 Oliver v. Sinitli. 
 
 Assessment and taxes — Execution against 
 goods — Lien for taxes — Personal demand by 
 collector — Water rates — Distress warrant — 
 Priority and execution — Collector's duties — 
 Cannot delegate 2 152 
 
 Bo Eflie Sweet. 
 
 Assessment — Construction of Statute — Ves- 
 sel owned in one place and registered in 
 another — Where lial)le for the taxes — Per- 
 sonal property 3 44 
 
 Re Tucker. 
 
 Employment — Locality for assessment — 
 
 Company — Officer 4 504 
 
 Midland v. Midland. 
 
 Railway assessment — Wharf and superstruc- 
 ture — Construction of Statute 4 501 
 
'! : 
 
 346 THE ASSESSMENT LAW. 
 
 Hanigan v. Elliott. Vol. Page. 
 
 Illegal assossiiR'iit — l?eal estate in name of 
 the oecupier — Several amounts in one war- 
 rant — Neither owner nor occupant — Vitiates G 386 
 
 Dunn V. I'eterborougii. 
 
 Exemjjtion from taxation — Manufactories — 
 
 Public policy 6 15G 
 
 Chatham v. Dover. 
 
 Drainage — Assessment on adjoining nninici- 
 
 palities — Ik'netit to lands 6 336 
 
 Eastern v. Winnipeg. 
 
 Separation of districts — lupialized assess- 
 ment — Judicial notice — By-laws not under 
 seal — Action as for a deljt 6 503 
 
 Foote V. Blanchard. 
 
 Distress lor taxes — Deuiand — Joining doubt- 
 ful and admitted items — Illegality of — Jus- 
 titication mu>t be pleaded — Trespass 7 384 
 
 lie Pearson. 
 
 Tax exemption — Parsonage — Superannuated 
 
 minister H 48 
 
 Elliott V. Flanagan. 
 
 New assessment — Owner dead — • AVidow — 
 Warrant for collection — Judicial Act — Es- 
 toppel by attending sale without protesting. 7 53 
 
 Wood V. Birtle. 
 
 Advertisement for tax sale — Injunction .... 7 383 
 
 McLellan v. Assiniboia. 
 
 Execution of tax deed — Peeve and treasurei 
 
 not agents of municipal corporation 8 416 
 
 CoatcM V. ^foncton. 
 
 Municipal Taxation — Em])loyce of Federal 
 Uovernment — Assessment on income — 
 Governing principles 8 20 
 
 Canadian v. Calgary. 
 
 Tax sale — Injunction — Apjieal to Court of 
 
 Pevision 8 25 
 
 Xowlin V. St. John. 
 
 Seizure for taxes — Pent in relation to 8 447 
 
 Canadian v. Ilurnett. 
 
 Constitutional law— Sale of land for taxes — 
 
 " Sold or occupied " land 9 200 
 
■IS 
 
 53 
 383 
 
 41G 
 
 m 
 
 447 
 200 
 
 THE CANADIAN LAW TIMES. 347 
 
 Scluiltz V. "Winnipeg. ^°^- P-^gk. 
 
 Construction of Assessment Statutes — Tax 
 deed — Interest on taxes U 384 
 
 Porrell v. ^lidland. 
 
 Jurisdiction of Court of Kevision — Appeal 
 
 — Extending time 9 374 
 
 McLeod V. Sandall. 
 
 Foreign corimration — • Assessment — Includ- 
 ing more tlian one year's taxes — Kxecution — 
 Reiilevin — Damages 9 G5 
 
 Ro Case. 
 
 Mandamus to put name on Assessment Roll 
 
 - Personal property 10 25 
 
 Ro Brooks. 
 
 Duties of Assessors — Penalty for breach of 
 
 — ^fandamus 10 24 
 
 Ro Zebley. 
 
 Quashing assessment — Certiorari — Street 
 
 Railway — Exemption 10 381 
 
 Canadian v. Cormvallis. 
 
 Exemption from taxes — ^listake — Paid under 
 protest — Recovery hack — Voluntary pay- 
 ment 10 353 
 
 Archibald v. Youville. 
 
 Tax sale — Deed void — Action to set aside — ■ 
 
 Illegal sale not a cloud on title 10 388 
 
 McRao V. Corbett. 
 
 Lands not liable for taxes — Sale of — Lists 
 sent to clerk — Seal — Proof — Proceedings — 
 Fair sale— Value $700 sold for $17 10 204 
 
 Regai\ V. Whelan. 
 
 Tax sale — Lands unpatented — Irregulari- 
 ties 10 205 
 
 Canadian and St. Catheri.ios. 
 
 Exemption from assessment and taxes — 
 Telegraph lines 10 209 
 
 Frederickton v. Frederickton. 
 
 Railway ))roi)erty — Assessment — Bridges — 
 Exem])tion 10 92 
 
 Ryan v. Whelan. 
 
 Tax sale— Statutes confirming 10 27G 
 
 Morden v. Dufferin. 
 
 Constitutional law — Interest upon taxes — 
 
 Validity of— Rebate 10 235 
 
•t !] 
 
 i I 
 
 iiV 
 
 t :i! 
 
 1 i ! 
 
 I ^" ^ 
 
 
 ii ! 
 
 348 THIi ASSESSMENT LAW. 
 
 Manufacturers and McLean. Vol. 
 
 N'endor and purchaser — Apportionment of 
 taxes — Encumbrance 10 
 
 Fonseca v. Scludtz. 
 
 Payment of taxes by adjacent owner — Con- 
 tribution 10 
 
 JRo Allan. 
 
 Tax sale — Service of notice on former owners 10 
 
 Ro St. John's liridge Co. 
 
 Agreement to exempt from assessment and 
 taxes — Certiorari 11 
 
 Ro New Brunswick Co. 
 
 Statement to assess upon — Error in — Certio- 
 rari 11 
 
 James v. Bell. 
 
 Tax sale — Injunction to restrain issue of 
 deed — Sale rescinded — Costs 11 
 
 Ro Henderson. 
 
 Sale of lands for taxes — Payment over of 
 surjDlus — Order as to 11 
 
 Alloway v. Campbell. 
 
 Tax sale — Strict compliance with Statute re- 
 quisite — Xonsnit 11 
 
 Re Grant. 
 
 Tax sale — Purchase by the mortfjaffce — 
 Disposition of surjdus purchase money 11 
 
 Re ]\rathers. 
 
 Half-breed lands — Liability to taxation .... 11 
 
 Inches v. Fisher. 
 
 Assessment — Covenant to pay all taxes — 
 Sejiarate assessment — Landlord and tenant. 13 
 
 dreat Western v. Niagan.. 
 
 Telegraph ])oles assessed as real property — 
 Construction of 13 
 
 International v. Breton. 
 
 Mining comjiany — Tax on railways 13 
 
 Howell V. Montgomery. 
 
 Tax sale — Deed — Proper i)laintiflF — Action 
 for 13 
 
 Ro Denison. 
 
 Tenant for life — Liability for payment of 
 taxes 13 
 
 Page. 
 295 
 
 235 
 355 
 
 181 
 
 180 
 
 189 
 
 188 
 
 167 
 116 
 
 156 
 
 303 
 395 
 
 20 
 
 435 
 
180 
 
 189 
 
 188 
 
 167 • 
 116 
 
 156 
 
 THE CANADIAN LAW TIMES. 
 
 Canadian v. Selkirk. Vol. 
 
 Taxes not liable to attachment as for debts. 13 
 
 Schultz V. Alloway. 
 
 Defective assessment — Tax sale — Action to 
 set aside — Lien— Injunction l-i 
 
 Carey v. Winnipeg. 
 
 Interpretation of the Assessment Act — Tax 
 sale — Compxitation of time — Payment over 
 of surplus 11 
 
 TurnbuU v. lieal Estate Company. 
 
 Motion to quash assessment — liemedy by 
 appeal to the council — Certiorari 14 
 
 Xanton v. Villeneuve. 
 
 '' K sale — Irregularities — Deed not in dupli- 
 (..ic — Error in description of land — War- 
 rant — Burden of proof 14 
 
 Colquhoun v. Driscoll. 
 
 Tax sale — Patent not issued — Xo proper as- 
 sessment — Part only of land liable for taxes. 14 
 
 Scott and Brandon. 
 
 Assessment, appeal from Court of Revision 
 — Xotice — Reckoning of time — Sunday.... 15 
 
 Re Cochrane. 
 
 Assessment appeal — Court of Revision — Xo- 
 tice — Time for hearing IG 
 
 Hickson and Wilson. 
 
 Prohibition — Court of Revision — 'Reducing 
 assessment — Amendment of roll — Resolution 
 of council 17 
 
 Calgary Waterworks Co. 
 
 Assessment of mains and pipes — Streets — 
 Appeal 17 
 
 Winnipeg v. Canadian. 
 
 By-law for exemption — Liability for school 
 tax — Right of municipality to sue 18 
 
 Day V. Rutledge. 
 
 Mortgage — Purchase of land at tax sale by 
 mortgagor's wife — Foreclosure — Liability 
 of assignee of tax purchaser — Lien for taxes 
 paid . 18 
 
 Graham v. British. 
 
 Lien of Mortgagee for payment on account 
 of taxes 18 
 
 349 
 
 Page. 
 351 
 
 269 
 
 GJi 
 
 351 
 
 354 
 
 410 
 
 284 
 
 24 
 
 30^ 
 
 309 
 
 370 
 
 315 
 
 315 
 

 m 
 
 
 i 
 
 350 THE ASSESSMENT LAW. 
 
 CANADA LAW JOURNAL. 
 
 Ford V. C'ottinj-hain. Vol. Pagh:. 
 
 Klcctioii cast' — Asscssniont roll — Conclusive 
 
 iXH to jtroperty 1 214 
 
 Toronto niid (iivat Western. 
 
 Special ease — Assessment — Railways 3 13 
 
 Siniooo V. Norfolk. 
 
 Assessment — Equalization of roll 5 181 
 
 Ee Simcoe. 
 
 Assessment — Kqualization of roll 5 294 
 
 I?o Klgin. 
 
 Court of Revision — A])[)eal 2!)J 
 
 AValsinfjham v. Long- Point. 
 
 Island — Assessment — Appeal — Statute 
 
 labor 7 97 
 
 Re Downey. 
 
 Time for service of notice of appeal — Assess- 
 ment — Appeal 8 198 
 
 Lachford v. Frizell. 
 
 IMere possession — But no estate in — Assess- 
 ment — Taxable party 9 27 
 
 Ee Cobourg. 
 
 Assessment of bank stock 9 294 
 
 Re Kingston City. 
 
 Assessment of bank stock 9 259 
 
 Re Pain v. Brantford. 
 
 Assessment — Appeal 9 201 
 
 Re Hamilton and Biddulph. 
 
 Assessment — Road company — Exemption .13 18 
 
 Re Dean O'Connor and Simcoe. 
 
 Exemption — Parish priest — Parsonage .... 13 273 
 
 Re Sisters of St. Joseph and Simcoe. 
 
 Seminary — Exem])tion — Place of Worship. 13 274 
 
 Ro Augusta. 
 
 Last revised assessment roll 13 275 
 
 Browning v. Dundas. 
 
 Omission of name — Laches 14 120 
 
 Chrysler v. ^^fcKay. 
 
 Tax sale — Appeal — Supreme Court — Full 
 
 text of judgment by Gwvnne, J 15 23 1 
 
 Re Rev. John Stewart and Kincardine. 
 
 Exenii>tion — Probationer — Appeal 18 322 
 
 Philn and Reach. 
 
 Blinister — Exemption — Duties 19 335 
 
CANADA LAW JOUllNAL. 
 
 Niagara v. Milloy. Vol. 
 
 Assessuient — ^auie of owner — ^'on-resident 
 — I'ayiiient oi lax by note — Kocovery in 
 [Special manner ^1 
 
 Fitzgerald v. \Vil:?on. 
 
 Tax yale — IMool — lUAU 21 
 
 lid Several Clergymen. 
 
 Exemptions — Editors of religious pai)ers — 
 Manager of eluireh funds 2'i 
 
 Hg Pearson. 
 
 Tax exemption — Parsonage — Sui)erannu- 
 ated iiiiiiister ^J;} 
 
 fS2)eneo v. St. Catherines. 
 
 Dog tax — • Cor])()ration answerable for act 
 of policeman — Tag must be worn to pro- 
 tect consideration of the Act 2:\ 
 
 Article on Legislative Powers as to Taxes. . . u 
 
 Article on Tax Sales 25 
 
 Henderson v. Stisted. 
 
 Assessment — Exemption — Personalty .... 25 
 
 Scott V. Stuart. 
 
 Tax sale — Patented lands — Advertised and 
 sold as unpatented — Sale void 25 
 
 Re Richardson and Toronto. 
 
 Special assessment — Method of 25 
 
 Attorney-General v. Newcastle. 
 
 Imposing rates — Application of rates — Con- 
 tract 2G 
 
 Hornsey v. Monarch Society. 
 
 Local improvement — Charge njjon lands — 
 Statute of Limitation 20 
 
 Article on future accruing Instalments of local 
 improvement rates as to encumbrance . . 26 
 
 James v. Eell. 
 
 Injnnction to restrain the issue of tax deed — 
 Costs — Sale rescinded by municii)ality — 
 Manitoba 87 
 
 Tendring v. Dowton. 
 
 Local improvement — Charge upon the 
 premises — Priority of the lien 27 
 
 Cordon v. Plaxton. 
 
 Right of tax purchaser to cut and remove 
 timber durins: period allowed for redemption 
 — Statutes of Limitation 2^^ 
 
 Metropolitan v. Fowler. 
 
 Railway tunnel — assessment 28 
 
 351 
 
 Pa(jk. 
 
 35)4 
 
 158 
 
 108 
 
 ir.T 
 
 3 
 
 111 
 
 ■i?3 
 
 fiOfi 
 37T 
 
 71 
 546 
 
 91 
 44 
 
 3tl 
 165 
 

 i I j 
 i ! ill 
 
 ( 40 
 
 "(378 
 558 
 
 33r 
 
 352 THE ASSESSMENT LAW. 
 
 Vivian v, McKiiu. Vol. Page, 
 
 Assessment — Wrongfully ineluding road al- 
 lowance — Court of Kevision — Notice of 
 holding Court — Does not apply to person 
 ai)i)ealing against his own assessment — Ap- 
 peal is the proper course and not action lo „„ 
 recover back 
 
 Article upon Local Improvements 2U 
 
 Windsor and Canada Southern. 
 
 Extension of town — Assessments — Exemp- 
 tion — Water rates 21) 
 
 Toronto v. The Attorney-General of Canada, 
 ]\Iunici])al law — Water rates — Discounts — 
 Discrimination — Ai)plication to the Privy 
 Council, by City of Toronto to appeal from 
 the judgment of the Supreme Court — lie- 
 fused . 29 601 
 
 Bo St. Catherines Gas. Co. 
 
 Ifeld, that gas mains are not taxable — Court 
 
 of Kevision — Appeal to County Judge .... 30 205 
 
 Article upon Taxation of Gas Mains. 
 
 By Edward Furlong 30 374 
 
 Kanton v. Villeneuve. 
 
 Tax i^ale — Effect of tax deed — Description — 
 
 Kejiealed statute 30 482 
 
 Colqtdioun v. Driscoll. 
 
 ^Manitoba — Defective assessment — By-law to 
 levy rate ambiguous — Court of Revision — 
 Sale good as to one parcel, but not as to the 
 other 30 610 
 
 Re Jenkins and Enniskillen. 
 
 Description of lands — By-law 30 651 
 
 Re Toronto and The Consnmers Gas Co. 
 
 Gas mains, plant, etc. — How taxable — Ap- 
 ]ieal from Court of Revision to Connty Judge 
 — Held assessable as machinery 30 15T 
 
 Ro Calgary Waterworks. 
 
 North-W^e^t Territories — Gas pipes and 
 
 mains — Not liable as land or real estate.. 31 31(> 
 
 Re Annis and Wliitby. 
 
 Farm lands within municipality of town and 
 village — ]\reaning of — Method of assess- 
 ment 31 517 
 
 Morris v. Blenheim. 
 
 Assessment — Fire tanks not waterworks. ... 32 635 
 
 jy. 
 
CANADxV LAW JOURNAL. 
 
 l?o Taylor. Vol. 
 
 Xorth-Wi'st Territories — Assossmeiit — Tii- 
 coniu of advocate or solicitor — Iiii])ossiblo to 
 ascertain same during the fortliconiing year 32 
 
 lie Marquis de Biddlecope. 
 
 llritish C'oliind)ia — Assessment of income — ■ 
 ProtitH 3-^ 
 
 demons v. St. Andrews. 
 
 ^Ianitol)ii — Sale of lands for taxes — Dam- 
 ages against the m,unici})ality — lliglit of 
 action — Compensation 3"2 
 
 Xott V. Imperial Loan Co. 
 
 .Manitoha — Sale of lands for taxes — i'lace 
 of sale — Conducting sale in a fair and open 
 manner 33 
 
 Ee Robert Dnnn. 
 
 Tax sale — Expropriation — 'Assessment — 
 (Tovernment use within time for redem]iti()n 
 — Owner not redeeming 3-t 
 
 Day V. Rutledge. 
 
 Tax sales — ]\rortgagoT and mortgagee — 
 ^fortgagor's wife cannot cut out mort- 
 gagee l)y buying — TJiglits of assignee of 
 ])urchaser — ■ ^Manitoba 34 
 
 Re :^rerchants Bank of Halifax. 
 
 Assessment — Appeal Court — Case stated — • 
 Evidence — Bank held not liable to ass'^s*- 
 ment on increased capital not required for 
 local ])urposes 34 
 
 Grand Trunk v. Port Perry. 
 
 Assessment — Railways — Tank and Plat- 
 form — Sale — Sub-tenant 34 
 
 Harns v. "Whitby. 
 
 Assessment — Parsonage — To what extent 
 liable to taxation 34 
 
 Re Bell Telephone Company v. Hamilton. 
 
 Poles, Avires, etc. — iNfust be valued in the 
 a-sessment division — As if taken for a debt. 34 
 
 Article— Some Points in the Assessment Law. 34 
 
 Re C. P. R. Telegraph Company. 
 
 Assessment — Switchboards and instruments 
 — Constructive annexation to the freehold — 
 Fixtures — Assessable as realty 34 
 
 353 
 
 Paqk. 
 
 13i 
 
 463 
 
 
 375 
 
 177 
 
 not 
 
 201 
 
 230 
 
 240 
 
 4fi8 
 700 
 
 789 
 
 A..A.- 
 
 -2.S. 
 
n 
 
 I 
 
 111 
 ill' 
 
 r mil 
 
 < III' I 
 i 
 
 Oam 
 
 354 THE ASSESSMENT LAW. 
 
 l{o C'anadii J.ile Co. Vol. Paok. 
 
 Aj^st'ssiiient — Reserve fund — Jntoiiie — 
 Divisible i)rofit.s 34 4(m 
 
 Ex ]>arto Simoon Jones. 
 
 Taxos and income^ — Hosidence — Kule for 
 
 certiorari 3-1 6'iC) 
 
 l{e llritisli Moi-t«raf,'e Comiiany. 
 
 Court of |{evisioii — Appeal to .Iud<rc — 
 
 Assessor — Itiglit to appeal 34 GGl 
 
 Ex parte Sajie. 
 
 Assessment — Certiorari — Bond 34 T93 
 
 lie Accountant of the Supren\e Court of Judica- 
 tnrc. 
 Trust monies — Extent of assessment — Xot 
 exempt — Actual amount liable 35 75 
 
 Jlo IJobertson and Chatham. 
 
 Local improvements — frontage system 35 74 
 
 Lawlor v. "Day. 
 
 Manitoba — • Afortgage — Foreclosure — Tax 
 
 sale— Xotice 35 230 
 
 ]\reelian v. Pears. 
 
 Assessment and taxes — Tenant ]iaying taxes 
 ])reviously assessed against himself as owner 35 2S1 
 
 Coquitlam v. TToy. 
 
 Britisli Columbia — Amount — Person on roll 
 
 not the owner — Liability 35 318 
 
 Tetranlt v, Vaughn. 
 
 ]\ranitoba — Tax deed — Nnllities and irregu- 
 larities 35 315 
 
 l?e Toronto and Toronto Railway. 
 
 Amount — Appeal — (^onrt of Ai)peal — Notice 35 448 
 
 Poison V. Owen Sound. 
 
 Excmi>tion from taxation — Mannfactorv — 
 
 Py-laws ." . . . 35 500 
 
 Niagara Falls Park and Niagara Falls. 
 
 Assessment and taxes — Possession — Pight 
 
 of way — License to use — Fee in the Crown . . 35 4f)8 
 
 Winnipeg v. Canadian Pacific. 
 
 ]\ranitoha — " Municipal " taxes do not in- 
 clude " school " taxes 35 510 
 
Paqk. 
 467 
 
 GGl 
 
 75 
 
 74 
 
 230 
 281 
 
 318 
 
 315 
 
 448 
 
 500 
 408 
 510 
 
 CLASSIFIED TABLE OF DECIDED CASES. 
 
 A. 
 
 Accountant uf the Ontario Supreme Court of 
 
 Judicature 1^5 C. L. J. 75 
 
 Adamson v. Jioyd 4 (). P. R. 304 
 
 Adjala v. :McKlrcy 9 0. R. 580 
 
 Adslioad v. (Jrant 4 0. P. R. 121 
 
 Aldwell V. llanath 7 U. C. C. P. 9 
 
 Aldwell V. Toronto 7 U. C. C. P. 104 
 
 Alexander v. Huntsville 24 O. R. 6G5 
 
 Allan, Re 10 O. R. 110 
 
 Allan, Re 10 ('. L. T. 355 
 
 Allan V. Amabel 32 U. C. ('. P. 242 
 
 Allan V. Kisher 13 U. ('. C. P. G3 
 
 Allan V. Hamilton 23 T. C. Q. B. 109 
 
 Alloway v. Campbell 11 C. L. T. 188 
 
 Anglin v. Minis 18 IT. C. C. P. 170 
 
 Angus V. Calgary 16 S. C. R. 71G 
 
 Ai.ni.-* V. Whitl)y 31 ('. L. J. 517 
 
 Applegarth v. Graham 7 IT. C. C. P. 171 
 
 Archibald v. Nouville 10 0. L. T. 388 
 
 Armstrong, Re 12 0. R. 457 
 
 Armstrong v. Anger 21 0. R. 98 
 
 Arthur v. Arthur 9 T\ T. C. P. 532 
 
 A?cot V. ('omi)ton 29 S. C. R. 228 
 
 Aston V. Innis 2G Grant, 42 
 
 Attorney-General v. Cameron 2G 0. A. R. 103 
 
 Attorney-General v. Cameron 27 O. R. 380 
 
 Attorney-General v. Cameron 28 0. R. 571 
 
 Attorney-General v. Montreal 13 S. C. R. 352 
 
 AttoniL'V-Goneral v. Newcastle 2G C. L. J. 7 
 
 Attorney-General v. Toronto 23 S. C. R. 514 
 
 Attorney-General v. Toronto 20 O. R. 19 
 
 Augusta, Re 13 C. L. J. 275 
 
 Austin V. Armstrong 28 T^. C. C. P 47 
 
 Austin V. Simcoe 22 T\ C. Q. B. 73 
 
 B. 
 
 Baby v. Baby 1 IT. & II. M. R. 132 
 
 Bain v. Montreal 8 S. C. R. 252 
 
 Baldwin v. Johnson 2 U. C. Q. B, 475 
 
II III 
 ! i \ ■■ 
 
 I li 
 
 I 
 
 i ■ ' ! 
 
 356 THE ASSESSMENT LAW. 
 
 IJnldwiu V. .lolui.^oii 1 Jl. & II. Al. U. 24 
 
 Haldwiu v. Johnson 2 V. L'. Jurist, 4T5 
 
 JSainberger v. McKny IT) (Ininr, '6'iS 
 
 lUink V. Fanning IT Ciiant, 514 
 
 Bank v. Fanning IS (Jrant, 31»l 
 
 lUink V. Fox G (). 1» U. -nH 
 
 Bank V. Monison -i.") S. C, R. 2,S!) 
 
 Jianr.orinan v. Yurnioiitli l'> I'. ('. Q. U. 4(15 
 
 iiarl.er v. (Jibbons I'J S. C. K. 2U1: 
 
 Barton v. Dundas 24 l'. C. (l B. 273 
 
 Beckett v. Johnston 32 T. t'. C. 1'. ;{(H 
 
 J'.cgjt V. Sontliwokl (i (). H. 1S4 
 
 Bell V. McLean 18 F. C. C. P. 41(5 
 
 Jk-U V. Orr 3 U. C. Jurist & 5 U. C. Q. B. B. (O.S.) 433 
 
 lU'll V. Boauniore . .3 U. C. Jurist & 3 I'. ('. K. B. (O.S.) 213 
 Bell Telephone Company and Hamilton . . . .25 (). A. H. 3.')! 
 
 Bell Telephone Co. v. Quebec 20 S. C. H. 230 
 
 Bell Telephone Company 34 C. L. J. -KIK 
 
 Benjamin v. F:igin ' 20 U. C. Q. B. G(iO 
 
 Berlin v. (irange 5 U. C. C. V. 211 
 
 Berlin v. (irantre 1 T'. C. K. & A. R. 2:0 
 
 Beverley v. Barlow 10 T^. c. ('. p. ns 
 
 Bickle V. Beatty 1 7 U. C. Q. B. 4(15 
 
 Biscoe V. A'an Bearle (i (inuit. 438 
 
 lilack V. Harrington 12 (inint. IT-") 
 
 Bole V. ^[cLean 6 0. ]'. B. 24!> 
 
 liooth V. Goodwood 32 U. C. Q. B. 23 
 
 Boidton V. Blake 12 O. ]{. 533 
 
 Jioulton V. Buttan 2 U. C. Jurist, 39G— B 3()2 
 
 Boulton V. York 25 V. C. Q. B. 21 
 
 Brantford v. Ontario 15 O. A. B. 005 
 
 British v. Mortgage Land Co 20 (). R. G41 
 
 Brock V. Toronto 45 T. C. Q. B. 53 
 
 Brogdin v. Bank 13 Grant, 544 
 
 Brooke v. Campbell 12 Grant, 52G 
 
 Brooks, Re 10 C. L. T. 24 
 
 Broughton v. Grey 2G O. R. fi!)4 
 
 Broughton v. Grey 27 S. C. R. 405 
 
 Brown v. Windsor 2 C. L. T. 2G2 
 
 Browning and Dundas 14 C. L. J. 120 
 
 Bryant v. Hill 23 F. C. Q. B. OG 
 
 Byrne and Rochester 17 O. R. 354 
 
 Buffalo V. Goderich 21 T". C. Q B. 07 
 
 Burford v. Burford 18 0. R. 54G 
 
 Burgess v. Bank of Montreal 3 O. A. R. C^Ct 
 
 Burgess v. Bank of Montreal 42 IT. C. Q. B. 212' 
 
 L^.- 
 
CLASfSlFIKI) TABLE OF DECIDED CASE.S. 
 
 ;J57 
 
 0. 
 
 Calgary Waterworks C'oiii})any 17 C. L. T. ;50i) 
 
 Cameron, Ua H Grant, iiVi 
 
 Caineron v. liarnliart 11 Grant, GQi 
 
 Cameron v. Ilarnliiut ^ C. C. C. K. :U() 
 
 Cameron v. Nissouri l;} U. C. Q. JV IDO 
 
 (.'ampbi'U V. Mima i;{ U. C. C. P. 290 
 
 Canada v. Aj^new 5>3 U. C. C. P. 200 
 
 Canada v. Dysart 9 0. K. iSJ."} 
 
 Canada v. Howard IH. I'fe 11. M. H. T21 
 
 Canada J.ife Co io (). A. ]{. 312 
 
 Canada L. & K. Co. v. Dysart 12 0. A. K. 80 
 
 Canadian v. Murnett 9 C. L. T. 200 
 
 Canadian v. Calgary 8 C. L. T. 25 
 
 Canadian v. Cornwallis 10 C. L. T. 353 
 
 Canadian Pacific, Pe 34 C. L. J. 789 
 
 Canadian Pacific v. Toronto 23 O. A. H. 250 
 
 Canadian P. K. Co. v. Chatham 25 S. C. R. 608 
 
 Canadian v. Selkirk 13 C. L. T. 351 
 
 Canadian v. St. Catherines 10 C. L. T. 269 
 
 Capon V. Toronto 26 O. H. 178 
 
 Cnradoc v. Ekfrid 24 0. A. K. 570 
 
 Carev and Winnipeg 14 C. L. T. 62 
 
 Carroll v. liurgess 40 U. C. Q. B. 381 
 
 Carson v. V'eitch 9 0. R. 706 
 
 Case, Re 10 C. L. T. 25 
 
 Caston V. Toronto 30 0. R. 16 
 
 Caston V. Toronto 26 O. A. R. 459 
 
 Cayley v. Foster 25 U. C. Q. B. 405 
 
 Central Vermont v. St. John 14 S. C. R. 288 
 
 Charles v. Diilmage 14 U. C. Q. ]i. 585 
 
 Charles v. Lewis 2 C. R. P. 171 
 
 Charlesworth v. Ward 31 l^ C. Q. B. 94 
 
 Charleton v. Watson 4 0. R. 489 
 
 Chamberlain v. Stormont 42 U. C. Q. B. 279 
 
 Chamberlain v. Turner 31 U. C. C. P. 460 
 
 Chapman v. Thrasher 20 U. C. C. P. 259 
 
 Chatham v. Dover 6 C. L. T. 336 
 
 Chatham v. Dover 12 S. C. R. 321 
 
 Christie v. Johnston 12 Grant, 534 
 
 Christie v. Toronto 25 0. R. 425 
 
 Christie v. Toronto 25 0. R. 60(J 
 
 Church V. Fenton 4 0. A. R. 159 
 
 Church V. Fenton 5 S. C. R. 239 
 
 Church V. Fenton 28 U. C. C. P. 384 
 
1; : 
 
 .1-' ! 
 ■;; 1 
 
 W ! 
 
 li 
 
 *■ 
 
 358 
 
 TIIK ASSKS.SMKNr I,A\V. 
 
 'hiircIuT V. Maico 12 I'. ('. (). M. Kit; 
 
 liiiiccy V. Mcintosh 1 ('. L. T. ['ir* 
 
 lark V. liiuliaiian ''"» (Jiaiit, ").')'.> 
 
 •lark V. Howard Hi O. A. \{. ii 
 
 'lark V. Howard 11 (). 1{. :yW 
 
 lark V. Howard !»().]{. 'ua 
 
 'larkc V. I'alnu'istoii (i (». K. (IKI 
 
 laxtoii V. Shihlcy !• (). K. l.M 
 
 laxtoii V. Sliihlry 10 (>. If. -iury 
 
 'Iciiioiis V. SI. AiidicwH ;{*^ ('. li. .1. •.'!»;' 
 
 'oatcs v. .Moiutoi) N ('. h. 'P. -H) 
 
 'olioiir;,', We !M;. L. .1. 2!)+ 
 
 'ocluaiic, Uc " n; ('. h. T. -il 
 
 'olliii V. .Norlli 21 (). 1{. SO 
 
 ok'iiiaii V. Korr 21 I'. ('. <V. U. r» 
 
 'ol(|idioim V. Driscoll II ('. L. T. 1 10 
 
 onl'cdcralioii v. 'roroiilo 22 (>. \. W. l<i<; 
 
 'onrcdiTation v. Toronto 2 1 (). I{. (ii;5 
 
 'on nor v. Doujilas 15 (irani, lot! 
 
 'onnor v. Mcriicrsoii LS (irant, <!07 
 
 'oiisiinicrs' (ias Co. v. 'i'oroiiio 2* S. ('. |{. ir»;i 
 
 'onsnniois" (las Co. v. Toroiilo 2:1 (). A. 1{. h'A 
 
 'onsutncrs' (ias Co. v. Toronto 2() O. I{. 722 
 
 !ook V. .Jones IT (Irani, ISS 
 
 Co(|»itliuii V. Hoy :.'} C. L. .1. '.\\A 
 
 ,'orlu'll V. .lolinslon 11 I . C. C. !'. :nr 
 
 'orl.etl, V. TavloT 2:5 l". C. (.). 15. 154 
 
 'ornwallis v. Tiio C. I'. K 1!) S. C. 1{. 
 
 'oto V. iMoi-fian T S. C. 
 
 702 
 1{. 1 
 
 'otk'i- V. Sniiicrland IS I . C. C. 1'. :{57 
 
 .'ruij,' V. Ifankin 10 ! . C. C. V. ISC 
 
 'rowc, l{o 2 C. I J. 'V. i\W 
 
 'rysk'i- V. McKay 2 O. A. H. 5(i!l 
 
 'innlK-rlaiid v. Kcanis 17 O. A. 1{. 2S1 
 
 'imd)i'rlan(l v. Kcarns ISO. [{. 151 
 
 'iinninfjliaiii v. Markland '. . ..T) I'.C. Q. W. (O.S.) (il5 
 
 'iisliinj,' V. McDonald 2<; I'. C. Q. it. (105 
 
 I). 
 
 Dalzicl V. Maliorv 17 <), i{. S(> 
 
 HaJtnioutli V. Tlic Q-kmmi II S. . !{. 15 
 
 Davis V. Clark 8 (Irani, ;i5S 
 
 Dnvis V. hcndcrson 2!> I'. C. (^ 1'.. Mil 
 
 Davis V. Van Norman .'lO I'. C. (^ 15. 1:57 
 
 Day V. KutlcdKe IS C. L. T. ;n5 
 
. I{. 
 
 ^u, 1 
 
 . u. 
 
 :-i-i 
 
 lilt, 
 
 iss 
 
 J. .1. 
 
 ;ns 
 
 1'. 
 
 ;ur 
 
 15. ir,t 
 
 >, i{. so 
 
 . I{. i:> 
 
 ml, :<r)S 
 
 1'.. ;ni 
 
 T. ;nr» 
 
 CLASSII'IKI) TAHLK OK IUXMDKI) OASIX :159 
 
 1^0 Hla<;uierc v. lUscker S C. ('.('. 1'. Ki? 
 
 \U' la lliivc V. (ion- of 'roroiilo :{ !'.('.('. I'. 2.i 
 
 Ih'Viiimcy V. Dorr I (). I{. •>(){) 
 
 Drvcril! V. ('()(• I I (). I{. 5iv"i 
 
 Itfiiis.in. Uc i;i ('. I;. '\\ 1:55 
 
 hciiisoi) V. Ilcni'v '^ I • •'■ ^)- 1^- '^'"'^ 
 
 Dciiisoii V. Wiildic •i\ <►. |{. I!»: 
 
 Dcmic V. I'('l('rl)()i'()ii^li I" <>• l». ^'I^ 
 
 Dickson V. (lull I II. \- II. M. R. :)S| 
 
 Dickson V. (iail Id I'. ( '. (^ 15. 'Mr> 
 
 Dillon V. iJiilci^rl, 1 I S. ('. K. ;;?!) 
 
 J)il|(.ii V. UiiIcikIi i;{ (>. .\. 1{. .-).•{ 
 
 Dol.l.i<" V. Tiilly 10 I'. ('.('. 1'. \■^•^ 
 
 Donaviiii v. llo>fan I-"* <>. A. if. i:{'^ 
 
 Dove V. Do\c IS 1. ('.('.!•. I-.M 
 
 Dover V. Cliatliam ^> <>. |{. A'irt 
 
 Dover V. Clialliani H < >. .\. U. 'ilS 
 
 Dunn V. I'etcrhoroii^^li H ('. L. T. irdl 
 
 Diinwicli V. Mclleatli I I'. C C W. -^-iH 
 
 Dyer v. Trenton '^ 1 O. W. :)(>:{ 
 
 Ihvv.'r V. Port .\itlnir 'Tr.'i\ D. H. irr» 
 
 iX.wiiev, We sec. I. i!»!) 
 
 Dkiiii, Uohert, lie -i I ('■ I- •'• >'" 
 
 K. 
 
 Kades V. Mcdrcf^or S C. ('.('. P. V(i() 
 
 Karl of Moiinlcasliel v. ({rover I I'. ('. Q. B. ?i:J 
 
 Kastern v. Iliilcliins 1 C. ('. (^ M. U. .Vi\ 
 
 Kaslern v. Winnipeg- C (". li. T. 50:^ 
 
 Kastliope V. Ileliner 'l P. ('. (I. P. 50(1 
 
 JMlinhiir;,' v. lM'r<riison MlM'. ( '. (^ P.. 2y.\ 
 
 iMlinhiirji' v. SI. Callierincs !•• <iiant, :{T1) 
 
 Kni(> Sweet ;5 ('. 1.. 'W II 
 
 Kl^nn, Re <1 C \...h'i'.K, 
 
 Kllice V. Ililes 'v>:i S. ('. |{. Pi!) 
 
 PHiotI V. Klanaj;an T C P. T. ri.T 
 
 Krrin^fton v. Diinihle S P. ('.('. P. (i.") 
 
 Kssex v. Poclu-.ter Vi P. C «.». 15- •">'.';{ 
 
 Kssex V. Strong IM P. ('. (^ P.. 11!) 
 
 F. 
 
 Fiirlinger v. MorrJHlMir;; in O. |{. r*?? 
 
 Penton v. McWain II P. ( . (^ IP 2:\'.) 
 
 Ferguson v. l''reonian '^7 (Irani, 31 1 
 
 Ferris v. Speck 28 (). H. 4S6 
 
M 
 
 i 
 'l 
 
 i 
 
 II I 
 
 360 THE ASSESSMENT LAW. 
 
 Finch V. tJilray Ki O. A. K. 4SJ: 
 
 Fitzgerald v. .Mol^oiis Bank 2i} (). R. IUj 
 
 Fitzgurald v. Wil^-on S O. \i. 55iJ 
 
 llanagaii v. Klliolt fv^ S. C. K. 435 
 
 Flatur V. \'aii Volsor 5 (). P. U. 311) 
 
 Fleming v. MeNabb 8 (). A. K. G5G 
 
 l-'leniing v. Toronto 19 0. A. K. 318 
 
 Fleming v. Toronto 'iO O. U. 547 
 
 Fluett V. Semandie 5 O. P. R 19 
 
 Foley V. Moody Ki I. V. Q. U. 254 
 
 Fonseca v. Seludtz 10 C. 1.. T. 23o 
 
 Foote V. JUaiuhard T C. L. T. 384 
 
 Ford V. Cottingliam 1 C. L. J. 214 
 
 Ford V. Proudl'oot 9 (Jrant, 478 
 
 Foster v. lliiitonburg 28 O. R. 221 
 
 Foy V. 3Iorric'k 8 (Jrant, 323 
 
 Fraser v. Mattice 19 V. C. Q. B. 150 
 
 Frascr v. Page 18 F. f. Q. B. 327 
 
 Fraser v. West 21 U. C. C. P. 161 
 
 Frederickton v. Frederickton 10 C. L. T. 92 
 
 Free v. .Mollugli 24 F. C. C. P. 13 
 
 Frontenac v. Kingston 30 V. C. Q. B. 584 
 
 Funston v. Tilbury 11 0. R. 74 
 
 G. 
 
 Gibson v. Huron 20 U. C. Q. B. Ill 
 
 Gibson v. Lovell 19 Grant, 197 
 
 Giles V. AVelliiiiiton 30 O. K. (ilO 
 
 Gillespie v. Hamilton 12 F. G. C. P. 42(i 
 
 Gillespie v. Toronto 19 O. A. R. 713 
 
 Gillis V. Wood 13 T^ C. Q. B. 357 
 
 Goderioh, Re G 0. P. R. 213 
 
 (Joldie V. .lohns 10 O. A. R. 129 
 
 Gordon v. Plaxton 2S G. L. J. 311 
 
 Graham v. British 18 G. L. T. 315 
 
 (Jrand Trunk and Port Perry 34 G. L. J. 239 
 
 Grant, Re " 11 G. L. T. 167 
 
 Grant v. (Jihnour 21 T\ G. C. P. 18 
 
 Grantliam v. FUiott fi U. C. Q. B. (0. S.) 192 
 
 Grantbi'in v. Toronto 3 F. G. Q. B. 212 
 
 Grantliam v. Toronto 1 IF. & 11. Jkl. R. 43 
 
 ({rantham v. Toronto 3 U. G. Jurist, 212 
 
 Gray v. Hatth 18 Grant, 72 
 
 Graydon v. Hammill 20 0. R. 199 
 
 Great Xorth v. Niagara 13 G. L. T. 303 
 
4Si 
 
 n. 1U5 
 
 R. ool) 
 . 1{. 430 
 . R. 311) 
 G5G 
 318 
 547 
 
 R. 
 U. 
 R. 
 
 P. R 19 
 
 I U. 
 ^. T. 
 .. T. 
 
 L.J. 
 fiint, 
 '. R. 
 •aiit, 
 
 Mi. 
 
 J. P. 
 L 
 
 C 
 
 2o4: 
 236 
 384 
 ^M4 
 478 
 ^21 
 3-^3 
 150 
 3<!r 
 1(J1 
 T. !»3 
 P. 13 
 
 i.Ji 
 
 Ill 
 
 cint. 
 
 UK 
 
 . 11. 
 
 (110 
 
 \ P. 
 
 42(J 
 
 . K. 
 
 T13 
 
 }. B. 
 
 357 
 
 . R. 
 
 213 
 
 R. 
 
 l->\) 
 
 ..J. 
 
 311 
 
 . T. 
 
 315 
 
 ..J. 
 
 2-M) 
 
 . T. 
 
 lo7 
 
 2. P 
 
 . 18 
 
 s.) 
 
 1!)2 
 
 . H. 
 
 212 
 
 r. i{ 
 
 . 43 
 
 list. 
 
 212 
 
 ■ant, 
 
 72 
 
 . H. 
 
 139 
 
 T. 
 
 303 
 
 CLAS.SIFIKD TABLE OF DECIDED CA«LS. o6l 
 
 Great Western v. Cayuga 23 U. C. C. P. 2S 
 
 Great Western v. Fernian 8 U. C. C. P. 221 
 
 Great Western v. Rogers 27 V.C. (I B. 214 
 
 Great Western v. Rogeis 29 V. C. Q. I'.. 245 
 
 Great Western v. Uoiise 15 U. C. Q. 15. 1(58 
 
 Greenstreet v. l'ari> 21 Grant, 229 
 
 Grier v. 8. A'ineent 12 Grant, 330 
 
 Grier v. S. \'ineent 13 Grant, 512 
 
 Gricrson v. Ontario 9 T. ('. Q. W. (;23 
 
 H. 
 
 llaacke v. Marr 8 IT. C. C. P. 441 
 
 Ilaisley v. Somors 13 O. R. OOO 
 
 JIaislev V. Soniers 15 (). R. 275 
 
 Halifax V. Kennv 3 S. C. R. 497 
 
 Ilalil'ax V. Lithgow 2G S. ('. R. 330 
 
 Hall V. Parquharson 15 0. A. R. 457 
 
 Hall V. Farqnharson 12 O. R. 598 
 
 Hall V. Hill 22 U. C. Q. R. 578 
 
 Hall V. Hill 2 r. C. E. & A. R. 5(i9 
 
 Halpin v. Gakler 20 U. C. C. P. 501 
 
 Hamilton and Riddulph 13 C. 1.. J. 18 
 
 Hamilton v. Eggleton 22 F. C. C. P. 536 
 
 Hamilton v. ]\lc-Donald 22 U. G. Q. R. 136 
 
 Hamilton v. Piper 8 0. P. R. 225 
 
 Hanagan v. Elliott 6 C. L. T. 3Sh 
 
 Harl)ourn v. Boushey 7 U. C. C. P. 4G4 
 
 Harding, Re 3 C. C. C. R. 232 
 
 Harding v. I'.ennett 27 O. R. 314 
 
 Harling v. Mavville 21 T\ f. G. P. 499 
 
 H'arris v. Wiiithy 34 G. L. J. 240 
 
 Harrison v. Joseph 8 0. P. R. 293 
 
 Harry v. Anderson 13 V. C. C. P. 47 6 
 
 Harvev a . I'arkdale 16 0. A. R. 468 
 
 Hawko V. Hall 2 C. R. P. 18"> 
 
 Hawkins v. Huron 2 T. C. ('. P. 72 
 
 Havnes v. Copeland IS T. C. G. P. 150 
 
 HaVncs v. Smith 11 U. G. (}. 15. 57 
 
 Heiliwell v. Steidienson 1 C. R. P. 270 
 
 irenderson. Re H G. L. T. 189 
 
 Henderson v. Stisted 1" <>. R. 673 
 
 Henderson v. Toronto 30 (). R. 
 
 Henry v. Burness ^ Grant, 345 
 
 Hevdon y. Gastle 15 O. R. 257 
 
 Hicksoi. y. Wilson 17 G. L. T. 303 
 
 Hill y. :racauley 6 O. x(. 251 
 
 
! Ml 
 
 M 
 
 I ! i 
 
 3G2 
 
 THE ASSESSMENT LAW. 
 
 llodgius v. City of Toronto '^3 (). A. 1{. NO 
 
 Jlodgiiis V. Toronto -Hi O. J{. 480 
 
 Hogg V. Kogers 1") U. C. C. 1*. 417 
 
 llokoniho V. Shaw 'i^ V. V. Q. IJ. \)i 
 
 Hooper, He "^S O. K. 179 
 
 Mope V. Cunuiiing 10 [■. ('. ('. P. 118 
 
 iiornsey ]\lonareli Society "^(i ('. 1^. ,J. T4 
 
 Howard v. Harrington ." -^0 (). A. li. ITo 
 
 Howell V. ^fontgoniery l;{ ('. L. T. '^0 
 
 lliihert V. Yarmouth ." 18 (). K. 4.")8 
 
 JTutchinsoii v. Collier -.^T C. C. C. P. •^4!» 
 
 ]Iyatt V. :\Iills 1!) (). A. K. :5v'!) 
 
 Hyatt V. .Alills 20 (). 1{. ;5r)l 
 
 I. 
 
 Indies V. Fisher i:? C. L. T. i:)(> 
 
 International v. Jireton 22 S. C. K. i?05 
 
 International v. Breton 13 C. L. T. 3!J5 
 
 Irwin V. Harrington 12 ({rant, 1T!> 
 
 J. 
 
 James v. liell 11 C. L. T. 57 
 
 Janes v. O'Keefe 23 0. A. 1?. 12!) 
 
 Janes v. O'Keefe 2G (). R. 489 
 
 Jarvis v. Brooke 11 T. C. Q. 15.299 
 
 Jarvis v. Cayley 11 V. C. Q. 15. 282 
 
 Jarvis v. Cook 29 Grant, 303 
 
 Jarvis v. Kingston 2() V. C. C P. 52(5 
 
 Jett'ery v. Hewis 9 0. R. 3(i4 
 
 Jenkins v. Knniskillen 25 (). U. 399 
 
 Joanisae v. Mason i!« O. K. 495 
 
 Johnson v. Harwich 30 V. C. (^ 15. 2(14 
 
 Johnson v. Lambton 40 V. C. Q. B. 297 
 
 Jonas V. (lilbert 5 S. C. H. 35(5 
 
 Jones V. Bank 13 (Uant, 74 
 
 Jones V. Bank 13 Grant, 201 
 
 Jones V. Cowden 34 T. C. Q. 15. 345 
 
 Jones V. Cowden 3(5 V. C. Q. B. 495 
 
 Jones, Simeoo 34 C. L. J. 57(5 
 
 Judd V. Kead U. C. C. P. 3(i2 
 
 K. 
 
 Keefer v. lioaf 8 O. B. (59 
 
 Kellv V. :Mackleni 14 (irant, 29 
 
 Kemj, V. Parkyn 28 IT. C. C. P. 133 
 
CLASSIFIED TABLE OF DECIDED CASES. 363 
 
 KeiHRdy, Ik — Wiglo .v Kennedy 2G Grant, 33 
 
 Kennedy v. Sandwich 1 11. .Jk 11. M. K. G05 
 
 Kerr and Lanibton 27 O. U. 334 
 
 Kincaid v. Kincaid G O. P. E. 93 
 
 Kingston v. Canada 1*^ ^)- i^- l^ 
 
 Kingston v. Canada 1-^ ^^- i^- "^^^ 
 
 Kingston, He Citv !) t'. L. J. JJo'J 
 
 Knaggs V. Ledyard l"-' (irant, 3'^0 
 
 L. 
 
 Lachford v. Frizzell G U. IMl. 1^ 
 
 Lake v. Prince Kdward ^G V. V. C. T. 173 
 
 Langford v. Kirkpatrick '^ 0. A. K. 513 
 
 Langton v. Bacon 17 U. C. (^ H. 559 
 
 Laughton v. Bahy 5^^ ^'- l^- I*- IjJ^j 
 
 Lauglitenborough v. McLean H C. C. C. P. 175 
 
 Lawless v. Sullivan 3 S. C. K. 1 17 
 
 Lawlor v. Day 29 S. C. K. 441 
 
 Law Society v. Toronto 25 U. C. Q. B. 199 
 
 Lee V. (iilniour H 0. P. R. 514 
 
 Legacy v. Pitcher 10 O. K. G20 
 
 Lenrohon v. Ottawa 2 0. A. li. 522 
 
 Leprohon v. Ottawa 40 U. C. Q. B. 478 
 
 Lewin, James I)., Kx parte H ^- ^'- R- ^^-^ 
 
 Lewis V. Brady 17 O. R. 377 
 
 Ley V. Wright 27 V. C. C. P. 523 
 
 Lincoln v. Niagara 25 V. C. Q. B. 578 
 
 Linton v. Jackson 3 C. R. P. 18 
 
 Logan V. McKillop 25 0. A. R. 498 
 
 Logic V. Austin 10 Grant, 217 
 
 Logie V. Janiieson 10 Grant, 222 
 
 Logic V. Stayner 10 Grant, 222 
 
 Logic V. Young 10 Grant, 217 
 
 London v. (Jreat Western IG U. C. Q. B. 500 
 
 London v. Great Western 17 U. C. Q. B. 262 
 
 London v. Ivondon 15 0. A. R. G29 
 
 London v. London H ^- R- 592 
 
 London v. Watt ^ 22 S. C. R. 300 
 
 Longueuil X. Co. v. Montreal 18 S. C. R. 56G 
 
 Lount V. Walkington 15 Grant, 332 
 
 Love V. Webster 2fi O. R. 453 
 
 Lynch V. C. N. W. L. Co 19 S. C. R. 204 
 
 Lyttle V. Broddy 10 0. R. 550 
 
 M. 
 
 Macdonald v. Rowe 9 T^ C. C. P. 7G 
 
 Macnaushton v. Wigg 35 U. C. Q. B. Ill 
 
 r 
 
1^ 
 
 36-1 THE AS.>5E.SSMENT LAW. 
 
 ^Maicjonneuvo v. IJoxljuruiigh 30 O. 1{. ViJ 
 
 MamilciLlmors v. AkLcau 10 C. \j. T. 2\)'y 
 
 Marie v . Morriiou 2o H. (J. R. ;>8!) 
 
 MHi-(|uis de BkldltH'Dpe .i'i L'. \j. ,]. A(')2 
 
 Martur and (Jnivenluii'st 18 O. il. ^43 
 
 Ma.'^sinylx'rd v. Montague \) Ch-ant, 5'2 
 
 Mathers, lie 11 C. Ij. T. IKi 
 
 Morris. HIenlieiiii 'S'i (' . L. .) . ^\'^'^ 
 
 Meaford v. Lan«r 20 0. 11. 42 
 
 Afeaford v. Lang 20 O. 1{. 541 
 
 Meeliau v. IVars 30 (). J{. 4;?3 
 
 Mellish V. Biautlord 2 1'. (;. ('. V. :):> 
 
 ^rercliants 15flnk. IW ;54 (". L. ,1. 201 
 
 Metcalfe v. Smart 10 V. ('. Q. B. >S!) 
 
 Metcall' V. Smart 2 ('. P. R. Hi 
 
 ^Fetrojiolitan, Fowler 2S ('. L. ,1. Ki') 
 
 Meyers v. Brown 17 1'. ('. ('. W :')0r 
 
 Michie v. Toronto 11 U. (\ C. P. IJTO 
 
 ^Midland v. .Midland 4 C. L. T. rm 
 
 :\Iills V. :\rcKav 14 ({rant, 002 
 
 trills V. McKav 15 Grant, 1!)2 
 
 Motl'att V. Scratch 12 0. A. P. 15? 
 
 .MofTatt V. Scratch fi 0. P. 5()4 
 
 Mott'att V. Scratch 8 (). P. 147 
 
 ^rontgoiiierv v. Paleigli 21 T\ C. C. P. 381 
 
 Montreal vr:\rontreal 23 S. ('. P. 25Jt 
 
 ^r«mtreal v. Pamsav 2i) S. C. P. 2!»8 
 
 :>roonev V. Smith '. 17 0. P. (544 
 
 ^roore"v. ITvnes 22 U. 0. Q. P.. 107 
 
 :\roore V. Jarron 1 IT. & H. M R. 570 
 
 ^[orden v. Didl'erin 10 C. L. T. 235 
 
 Morgan v. Qnesnel 2Cy V. C. Q. B. 53<) 
 
 ^Forrell v. Toronto 22 I^ C. C. P. 323 
 
 ^forton V. York 7 O. P. 5!) 
 
 :^[ountc•ashel v. Grover 4 F. C. Q. B. 23 
 
 ;^^lInro V. Grey 12 T\ C. Q. B. (547 
 
 ]\runro V. Pudd 20 Grant, 55 
 
 Murray \'. Kerr 13 0. P. 414 
 
 Mc. 
 
 ^FcAdie v. Corhv 30 F. C. Q. B. 840 
 
 McAnanv v. Tickell .23 F. C. Q. B. 499 
 
 l\rcBride\'. Gardham 8 F. C. C. P. 20fi 
 
 ^rcCarrall v. Watkins 10 T^ C. Q. B. 218 
 
 :^rc^o]hlm v. Davis 8 F. C. Q. B. 150 
 
 McCormick and Howard IS 0. R. 2u() 
 
A(\2 
 
 CLASSIFIED TABLE OF DECIDED CASES. 305 
 
 MLL'oiiiiick V. Uakley il U. C. (^ i>. li-io 
 
 ilcC II Hough V. Caledonia ^5 U. A. i{. -±17 
 
 .Mcl'iiUouyk V. LoL'ds 35 L'. C. Q. U. 44U 
 
 -McCiikliou V. Toronto 2-i V. (_', C^. 15. Uiy 
 
 .Mc'Dorinott v. Trachsel 2G U. 1{. 216 
 
 -AJcDoiiuld v. McDonell ;<?1: L. C. Q. li. 4^4 
 
 :\Jcl)onald v. IJohillaid JJ3 U. C. (j. li. 1U5 
 
 JMcJJonoU V. McDonald ;i4 l', C. ^. B. 74 
 
 3lcl)onoll V. liattray ; f. C'. q. [i. 3:ii 
 
 iMcJJougall V. .McMillan :io l. C. C. i'. To 
 
 .McFc'o V. Dunbar lu I'. C. C. T. 94 
 
 iMcCJill V. Langton U U. C. Q. Ji. Ul 
 
 McCJill V. Langton 1 11. ct II. .M. K. 5:<J 1 
 
 .Mc(iill V. rcter borough l5i I'. C. Q. 13. 44 
 
 ]Mc(;illis V. JMcDonald i l'. C. Q. 1>. 4;j-i 
 
 31c(iillis V. AIcDonald i L'. C. Jurist -iM 
 
 Mc(Jregor v. Jlarwich "-i!) S. C. K. 443 
 
 .McOivgor V. White 1 T. C. (). B. 15 
 
 ]\lclntyre v. (ireat Western ir ir. (j. Q. B 118 
 
 McKay v. 13and)erger 30 V. C. Q. 15. U5 
 
 McKay v. Crysler 3 S. C. H. 43(; 
 
 McKay v, Kergusou ^.,; (;,.,,„t^ .>;.,; 
 
 JlcKay V. llinchinhrooke J;?4 S. ('. 1{. 55 
 
 McLaucl.liii v. Pyper •.;» (. (\'(^.'|',.'5->t; 
 
 ^IcLcan v. Farrell , 21 T. (". Q. 15. 441 
 
 31cLoan v. Ops 45 V. C. Q. B. 325 
 
 AfcLean v. Shaver i ['. c. Q. B. IS!) 
 
 IMcLeJlan v. Assiniboia 8 C. L. T. 41(5 
 
 McLeod V. Sandall j) ('. [j '[\ (],-> 
 
 ^McMillan v. McDonald •>{'} V. C. Q. B. 454 
 
 ^fcvMillan v. Kankin 1!) T. C. Q. B. 35() 
 
 McNab V. I'eer 3-^ {' (' q p ,545 
 
 McPherson and Beenian 17 V. (". Q. B. !)i) 
 
 ]\rcKae V. Corbett 10 ('. l T. 204 
 
 j\[ccSorley v. St. John fi S. ('. E. 531 
 
 N. 
 
 Xanton v. Yilleneuve 14 ('. ],. 'p 3,54 
 
 Xelles V. White 2') Grant," 33S 
 
 Xeville v. Boss 22 T. ('.('. P. 487 
 
 Xewberry v. Stephens IG r. ('. Q. Xi. G5 
 
 Xcw Brunswick Company, Be 1 1 C. L. T. 180 
 
 Xiagara and ^lilioy 9| c |^ j 394 
 
 Xiagara Falls v. CJardner ?<) T'. C. Q. }\. 194 
 
 Xiayara Falls Park Co., Be 3.") ('. L. J. 498 
 
 Xichol V. Alnwick 41 IT. C. Q. B. 577 
 
i li:ii 
 
 ■; 
 
 i 1 
 
 III 
 
 366 THE ASSESSMENT LAW. 
 
 NiflK.lls V. Cuiiuniiig 25 V. V. ('. V. IHI) 
 
 Nic-liolls V. Cmiuiiing 2() V. C. C. J'. 3-i:\ 
 
 KiclioUs V. Cuiiiiiiinjr 1 S. ('. R. 395 
 
 Kickle V. Douglas 35 XL C. Q. B. l'H\ 
 
 Kieklo V. Douglas 37 V. C. Q. 15. 51 
 
 Norl'olk. \lv 5 ('. T,. .). IS 1 
 
 Nonis, Ke 28 0. K. G3() 
 
 Norris v. Toronto 21 O. 1{. 2!>r 
 
 North of Scotland. Re 31 V. V. V. l\ 552 
 
 N'ott V. Imperial Loan Co 32 C. \j. .1. 3"(5 
 
 Nottawasaga v. IJovs 21 U. C. C. T. lOO 
 
 Nowlin V. St. John S C. L. T. 44? 
 
 0. 
 
 O'Brien v. Cogswell 17 S. C. 11 420 
 
 O'Connor v. Clements 1 II. & II. :M. H. 13 
 
 O'Connor v. Clements 1 U. C. Q. W. 386 
 
 O'Connor v. Dean and SiuKoe 13 C. L. J. 2T3 
 
 O'CJrady v. :McCaffrev 2 O. l^ 300 
 
 Oliver v. Smith . . . ." 2 C. L. T. 152 
 
 Ontario v. Paxton 27 T^. C. C. P. 104 
 
 Osgoode V. York 24 S. C. P. 2S2 
 
 Ottawa V. Keefer 23 O. A. P. 386 
 
 Ottawa V. Clark 23 O. A. R. 386 
 
 Owen, Re 1 C. L. T. 550 
 
 P. 
 
 Paris and IVrantford, Re !» C. L. J. 2G1 
 
 Paul V. Ferguson 14 Grant, 230 
 
 Payne v. (loodvear 26 U. C. Q. 13. 448 
 
 Pearson, Ro . ." 7 C. L. T. 48 
 
 Pearson v. ]\Iulholland 17 O. R. 502 
 
 Peck V. Munro 4 U. C. ('. P. 363 
 
 Peoples V. Bacon 27 Orant, 204 
 
 ]'eoi)les V. Meai'ord 10 O. R. 405 
 
 Perry v. Henderson 3 U. C. Q. B. 486 
 
 l»errv v. Powell 1 II. & II. M. R. 40(5 
 
 Perry v. Powell 8 V. C. Q. B. 251 
 
 Perth V. Rol)inson 12 U. C. C. P. 252 
 
 Peterborough v. Edwards 31 U. C. C. P. 231 
 
 Peters v. St. John 21 S. C. R. (i74 
 
 Petman v. Toronto 24 0. A. R. 53 
 
 Philbrick v. Smart 5 0. P. R. 323 
 
 Philp and Reach 10 C. L. .T. 335 
 
 Phnnnix v. Kingston 7 0. R. 343 
 
 J III! I I 
 
CI.ASSIFIKI) TABLE OF DECIUEI) CASES. 367 
 
 Pickett and Wainfleet 28 O. R. 464 
 
 I'iiif V. I )iin(las ^iU I'. C. Q. IJ. 401 
 
 I'ollaid V. IVosser ? 0. P. 11. XU) 
 
 Tolsoii V. Owi'ii Soiiiul ??")('. L. J. r)0() 
 
 Powi'll V. ('rai>r -i V. C. Q. 15. -ios 
 
 J'owoll V. Craig ■> V. ('. .Imist, 20H 
 
 I'owoll V. Midland 'J C. L. T. 374 
 
 Powell V. Horisoii <* r. (". Q. 15. 201 
 
 Powell V. Horison •> T. ('. .lurist, 5^01 
 
 IVslon V. I'loston 2 (.'. \{. V. US 
 
 IVotidi'oot V. Austin 21 Grant, adG 
 
 ]*roudl'oot V. Push 12 T\ C. C. P. 52 
 
 I'ryco V. Toronto 20 O. A. P. Ifi 
 
 Q. 
 
 Queen v. ("ornwnll 2') U. C. (J. ]?. 28() 
 
 Queen v. Preston 21 T\ ('. Q. P. 80 
 
 Queen v. Pyan o V. V. (^ P. 29(5 
 
 Queen v. Stephenson 1 ('. H. P. 2?0 
 
 Quin and Dundas 2;? U. C. Q. B. 308 
 
 Quirt V. Tlie (iueen 19 S. C. P. 510 
 
 R. 
 
 Paynes v. ("rowder 14 T. ('. C. P. Ill 
 
 Pe Woman Catholic Separate Schools is (). ]{. non 
 
 Pe Posbacli, Carlyle 23 O. P. 37 
 
 Peal instate Co. v. .Metropolitan 3 (). P. 470 
 
 Peed V. ^lousseau 8 S. C. P. 40iS 
 
 Pegan v. Whelan 10 C. L. T. 205 
 
 Pegina v. J5eckwith 1 0, P. P. 278 
 
 ]?cgina V. Uuthrie 41 IT. C. Q. P. 148 
 
 Pegina v. ]\rcXaniara 1 H. & H. M. P. 741 
 
 Pegina v. Morris 21 U. C. Q. P. 392 
 
 Jk'gina v. Pyan i ][. &'h." M.' P." 203 
 
 Pegina v. Snider 23 U. C, C. P. 330 
 
 Pegina v. 'J'aylor 3fi T". C. Q. W. 183 
 
 Pegina v. Wellington i; (). A. P. 421 
 
 ]{eginrt V. Wellington 17 0. P. (515 
 
 Peuhottoni v. Nortluiiuberland 42 U. C. Q. P. 358 
 
 Pevell V. Oxford 42 U. C. Q. P. 337 
 
 Piehardson v. Toronto 17 Q. K. 491 
 
 Pidout V. Ivetchuni 5 F. C. C. P. 50 
 
 Pidsdale x. Andiersthurg 22 T^ C. Q. P. 122 
 
 Pitson V. Perry 1 o_ p p 337 
 
 Robertson y. Chatham 2(; O. A. P. 
 
 1 
 
3G8 
 
 THE ASSESSMENT LAW. 
 
 f I 
 
 
 1^1 
 
 
 
 I?()l)ortson V. ( '111111111111 :]0 (). R. ir,S 
 
 J{()l)c'rts<)ii V. Wollinjiton 27 l'. C. (^ 15. ;}:?(5 
 
 Kobinson v. Stratford ^iU'. ('. (^ B. !)!> 
 
 ]{o(l^^'is V. Aforiin '^S O. I{. '>:r> 
 
 IJoniild V. I'.nissi'U.s !) (). V. R. 'Z:]2 
 
 L'osc V. ^[(.rrishiir-'' 'iH (). R. 2V) 
 
 l{()ss V. Stiatln- Ki C. ('. (^ U. A'M) 
 
 Kviin V. Wlu'lim 1(> (". L. T. -^Td 
 
 l{ycknian v. A'an VoltoTibur«r G l'. C . ('. I\ 385 
 
 S. 
 
 St. Catliarinc (ias Co.. I{o .SO C. L. J. 205 
 
 St. (ialiricl V. Montronl 12 S. ('. 1?. 15 
 
 St. John IJrid^o C'onipanv, lie 11 C. L. T. ISl 
 
 St. Sulpice V. .AFontroal .' 18 S. C. K. 39<) 
 
 Sa.uc ox parte :U C. L. .1. 79.^ 
 
 Sarjiiuit V. Toronto V2 V. C. C. P. 1S5 
 
 Scluu'l'er v. Liindy -^d V. ('. ('. T. 487 
 
 Sc-holfiold V. l)i('kcn.«on 10 (irant, 2-iG 
 
 Silmltz V. Alloway 1 ! ('. L. T. 2(i!) 
 
 Scliiiltz V. AVimiipco- !) ('. L. T. ;?S I 
 
 Si'ott and JJrandon 15 C. L. T. 2M 
 
 Sfott V. I'.urooss -n V. ('. ('. r. 398 
 
 Scott V. TJstowt'll Vi O. r. R. TT 
 
 Scott V. Stuart 18 0. R. 211 
 
 Scott V. Tilsonl.iiro- 10 O. R. 119 
 
 Scra«-o- V. T.ondon 2GV. (". Q. T5. 2n3 
 
 Scrao-^- V. London 28 T'. C. Q. ?.. 457 
 
 Seeker and Paxton 22 P. C. Q. B. 118 
 
 Sccord V. Lincoln 24 P. C. Q. P>. 142 
 
 Secretary of War v. London 23 P. P. Q. B. 47(5 
 
 Secretary of War y. Toronto 22 T'. C. Q. B. 551 
 
 Sells y. St. lliomas 3 P. C. P. P. 28(1 
 
 Seycral ('ler<ryniaii, Re 22 C. L. J. 158 
 
 Shaw y. :McKenzie 2 C. R. V. 3(1 
 
 Shaw y. Shaw 12 P. C. P. P. 45(1 
 
 Shaw y. Shaw 21 V. P. Q. B. 432 
 
 Sheriff of Xewcastlo, Re P>. V. P. K. B. B. 503-51 5 
 
 Sherwood y. :^rattheson 9 T. P. Q. B. 321 
 
 Sherwood y. :\rattheson \.1\. &: TL :\r. R. fiOl 
 
 s 
 
 
H. 
 
 i.-i.s 
 
 W. 
 
 330 
 
 . H. ;»!> 
 
 u. 
 
 •^T.'i 
 
 H. 
 
 2;V3 
 
 H. 
 
 2\:> 
 
 r.. 
 
 130 
 
 'i\ 
 
 •^rn 
 
 V 
 
 385 
 
 39i) 
 1S5 
 
 -isr 
 
 '. K 
 
 
 K. 
 
 211 
 
 K. 
 
 119 
 
 . B. 
 
 203 
 
 r.. 
 
 457 
 
 .B. 
 
 118 
 
 .B. 
 
 142 
 
 . B. 
 
 4T(*, 
 
 . r.. 
 
 551 
 
 r. 
 
 28() 
 
 .. J. 
 
 158 
 
 \. V 
 
 . 3(1 
 
 '. V. 
 
 45() 
 
 . B. 
 
 432 
 
 .503 
 
 -515 
 
 1. B. 
 
 321 
 
 [. B. 
 
 fiOl 
 
 i an 
 
 ', 1< 
 
 CLASSIFIED TAHLE OF DECIDED CASES. 30!> 
 
 8iiuirt V. Cottlf 10 (;,.rtnt, :,«,» 
 
 Smith V. .Mcl.iindrt'ss •>(> (liaiit. IT 
 
 Siiiitli v. Midhuid | (>_ |{ ',|t)( 
 
 Smith V. m-dfoni ]-> (imnt, 31(1 
 
 SnydiT V. Kroiitcimi- 3(1 C. C. {). \\, 2T5 
 
 Snyder v. Shibloy 21 l. ('. ('. I'. 5ls 
 
 Somhrii V. Chatham 2S S. C. 1{. 1 
 
 Spiill'ord V. Sherwood 3 l'. C. K. 15. |{. (O.S.) 441 
 
 Spt'iui'imd St. CathariiU's -j;} c. |,. ,j. k;; 
 
 Spry V. McKc'iizio is I'. ('.Q.' ]',." Ki] 
 
 Spry V. Miiiidiy n ('. (•. c. [>_ os5 
 
 Sqiniv V. .Mooiu'y 30 \\ {\ (^. IJ. ,-,;{] 
 
 S(niiiv V. Oliver' •>[ (imnt, 441 
 
 Statl'ord and Williams 4 Jurist and 4 U. ('. Q. B. 488 
 
 Stark V. Montague 14 T. (". (^ I?. 473 
 
 Stata V. Smith •) I'. ('. q. 1{. (;.-,,s 
 
 Statu V. Smith 1 If. & II. :^[. 1{. 724 
 
 Stayner, h'o h; (-. (' q ]] o'^-, 
 
 Steplicns and Moore 25 0. ]{. GOO 
 
 Stevens v. Jaccpies is I'. C. C. P. 357 
 
 Stevenson v. Montreal 27 S. ('. H. 187 
 
 Stevenson v. ^Montreal 27 S. (*. \{. 593 
 
 Stevenson v. Traynor 12 (). \l. 804 
 
 Stewart v. TTnnter 2 ('. ('. C. B. 335 
 
 Stewart v. Ta^^art 22 F. ('. ('. P. 284 
 
 Stewart and Kincardine 18 ( '. L. J. :]22 
 
 Stoddart and Oratton 15 U. ('. Q. B. 1(13 
 
 Stonehouse and Plynipton 27 O. R. 541 
 
 Straolian v. Frontenac 41 T'^. f. Q. B. 175 
 
 Street v. Fooul 32 V. C. Q. B. 110 
 
 Street v. Kent 1 1 r. C. ('. P. 255 
 
 Street V. Lambton 12 V. C. ('. P. 294 
 
 Street v. Siincoe 12 T^. C. C. P. 284 
 
 Struthers v. Sudl)ury 30 (). P. IK? 
 
 Summers v. ^McDonell 9 T". C. Q. B. 058 
 
 Summers v. :\IcI)one]l 1 IT. & IT. U. II. 724 
 
 Sweeney v. Smith's Falls 22 O. A. P. 429 
 
 T. 
 
 Taylor, He 32 C". L. J. 134 
 
 Taylor v. Jermyn .25 T". C". Q. B. 8fi 
 
 Tehault v. Vaua;han ! 35 ('. L. J. 315 
 
 Tcmpleton v. Lovell 10 Grant, 214 
 
 Tenderinj); v. T^owlan 27 f. L. J. 44 
 
 Thomas v. Williams 1. U. C. Jurist, 223 
 
 A.A.— 24 
 
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 IMAGE EVALUATION 
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 Sciences 
 
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 23 WIST MAIN STRUT 
 
 WMSTH.N.Y. 14580 
 
 (716) S72-4S03 
 
 V 
 
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 370 THE ASSESSMENT LAW. 
 
 Thompson v. Colcock 23 U. C. C. P. 505 
 
 Thompson v. Milliken l) Grant, 35'J 
 
 Timmenimn v. St. John 21 8. C. K. 691 
 
 Toboy V. Wilson 43 U. C. Q. B. 230 
 
 Todd V. Perry 20 U. C. M. B. 640 
 
 Todd V. Werry 15 U. (J. Q. B. 611 
 
 Tomlinson v. Hill 5 Grant, 23 1 
 
 Toronto v. Attorney-General 20 C. L. J. t'.Ol 
 
 Toronto v. Canadian P. K. Co 26 S. C. li. 682 
 
 Toronto v. Fleming 25 U. C. Q. B. 261 
 
 Toronto v. Fleming 37 U. C. Q. B. 116 
 
 Toronto v. (ireat Western 25 U. C. Q. B. 570 
 
 Toronto v. Toronto Bailway Co 27 S. C. R. 640 
 
 Toronto v. Toronto 23 S. C. R. 198 
 
 'J'oronto V. Toronto 20 U. C. Q. B. 302 
 
 Toronto Gas Co., Re 30 C. L. J. 157 
 
 Toronto Railway Co. and Toronto 18 P. R. 489 
 
 Toronto Railway Co., Re 25 O. A. R. 135 
 
 Totten V. Trnax 16 0. R. 490 
 
 Townsend v. Elliot 12 U. C. C. P. 217 
 
 Trenton v. Dyer 21 O. A. R. 379 
 
 Trenton v. Dyer 24 S. C. R. 474 
 
 Trusts V. Toronto 30 O. R. 209 
 
 Tucker, Re 4 C. L. T. 504 
 
 TurnbuU Real Estate Company 14 C. L. T. 351 
 
 Tnrrill v. Turrill " 7 0. P. R, 142 
 
 Tylee v. Waterloo 9 U. C. Q. B. 572 
 
 Tylee v. Waterloo 1 H. &.41. M. R. 681 
 
 Tylee v. Waterloo 1 H. & II. M. R. 685 
 
 U. 
 
 Upper V. Edwards 5 U. C. Q. B. 594 
 
 Upper V. Edwards 1 H. & H. M. R. 139 
 
 V. . 
 
 Vance v. King 21 U. C. Q. B. 187 
 
 A'ivian v. McKim 23 0. R. 561 
 
 w. - 
 
 Walker v. Burford 15 U. C. Q. B. 82 
 
 Walsingham v. liong Point Co 5 0. P. R. 279 
 
 Wapels V. Ball 29 U. C. C. P. 403 
 
 Warne v. Coulter 25 U. C. Q. B. 177 
 
 Watt V. Landon 19 0. A. R. 675 
 
 m 
 
C. p. 505 
 
 Lri-ant, 35!) 
 
 C. 1{. 691 
 
 Q. B. 230 
 
 (^. B. 64y 
 
 Q. B. 614 
 
 -irant, 231 
 
 '. L. J. liOl 
 
 C. K. 682 
 
 Q. B. 261 
 
 Q. B. 116 
 
 Q. B. 570 
 
 C. R. 640 
 
 C. R. 198 
 Q. B. 302 
 L. J. 157 
 P. R. 489 
 A.. R. 135 
 
 D. R. 490 
 C. P. 217 
 \. R. 379 
 C. R. 474 
 ). R. 209 
 '.J. T, 504 
 L. T. 351 
 P. R. 142 
 Q. B. 572 
 I. R. 681 
 [. R. 685 
 
 CLASSIFIED TABLE OF DECIDED CASES. 371 
 
 Webster v. Sherbrooke 24 S. C. R. 268 
 
 J eegan v. McDiarnud 13 U. C. C. P. 499 
 
 U elland v. Brown 4 q jj gj^ 
 
 Western v. Knniskillen 28 x^ COP 1 
 
 Westgate v. Westgate '.'.'.28 V.'c.b. P. 283 
 
 Won V. Conron 15 o. R. 595 
 
 Vu^ ""• vV'-^? 20 S. C. R. 65 
 
 W ' '^ ^- ;^'"*. !> r. C. C. P. 449 
 
 W h- ^' V. Harrison 18 I\ C. Q. B. 603 
 
 \\ hite V. Xelles jj ^ J j^ -g«, 
 
 White V. Sandwich i n t?' kqa 
 
 Wilkie V. Chnton 10 p,..,„i. -^^ 
 
 U illianis V. :McCo11 2*^ TT r n p 1 aa 
 
 \\ ilhams V. Taylor 13 T' P C P on 
 
 Wilson v.H„,.to„ ..:; . .-soaS.! 
 
 Wilson V. Rorke 2 JJ r n n A-iv 
 
 Windsor V. C. S. R. R. Co ..V go " A R 38^ 
 
 W nnipeg v. Canadian " '18 C* t/ t' qJii 
 
 Wood V. Birtle 7 C T T ^s^. 
 
 W^lie V. Montreal i i ! ! ! ! ! ! ! ! 112 s! c! r! 38^ 
 
 Y. 
 
 ™'^«''"^-""" 15 Grant, 335 
 
 Z. 
 ^"^'^'^^'^^ 10C.L.T.381 
 
 I B. 594 
 
 [. R. 139 
 
 I B. 187 
 . R. 561 
 
 3. B. 82 
 . R. 279 
 . P. 403 
 . B. 177 
 R. 675 
 
ii:r 
 
 I ) 
 
 i lifili 
 
 ! Ill 
 
INDEX. 
 
 AKAll?MExNT iroin iucome. 40. 
 
 ABSKNCE, U iiioiiths, n-^'ardod only us temporary, 14. 
 of clerk from duty, loustHiUfiRt's, 150. 
 
 AliSENT owners, realty and personalty in I'roviuce ta.\ul)Ie, U. 
 property in trustees hands liable, 0. 
 w iK'e earners, how effected, 20. 
 
 ACHEACJE of different lands to ;ii)pear on Koll. 12. 
 
 ACT H'speetinj; eosts of distress or seizure of chattels to ap.iily, 05. 
 the law- an<l transfer of property— right of entry, 8.">. 
 
 ACTION by municipality for taxes, 00, 280, 315, 318, 344. 
 
 against purchasers of lands for taxes, 85. 
 
 for recovery of land, 87. 
 
 by treastirer against sheriff for neglect of duty, !M>. 
 
 against corporation by persons aggrieved by treasurer, KM). 
 
 against coriiorations, 213. 
 
 every rateiiayer, mendier, officer or servant of, liaidi' to 
 cliallenge as a juror, 213. 
 
 against ass«>ssor and colU>ctor, notice of action to, 218. 
 
 statement of claim must contain nllegatious, 218. 
 
 " maliciously and without reasonable and probable cause," 218. 
 
 plaintiff' must prove certain things at trial or, etc., 218, 21U, 
 
 must be brouglit within months, 218. 
 
 notice of, must be givtn 1 month prior to, 218. 
 
 against public otlicers and justices of the peice, 218. 
 
 must be tried in county of offence, 218. 
 
 tender of amen<ls. iifter notice, 215*. 
 
 trial and effect of tender, 21S). 
 
 security for costs may be ordered, 220. 
 
 costs allowed as between solicitor and client, 220. 
 ACCOUNTS, to be strictly kept by the treasurer, 1)5, 
 
 to be examined by the auditors, l.'t.'i. 
 
 in York. spe<'ial provisions as to, 134. 
 
 ADDINd lU'rsons to the assessment roll and their liability, 200. 
 per.-'ontage and interest to arrears, 74, 75, 113. 
 
 ADDITIONAL charge for taxes upon i sliding scale. 113. 
 
 ADDITIONS to municipalities, assessment and tax provision, 32. 
 
 ADDRESS of parties, 38. 
 
 ADJOURNED SALE, lands may be sold without reserve, 140. 
 sitting of the Court, 40. 
 
 AIMOURNMENT of the hearing of appeal, 38, 45. 
 
 AD.IOliRNlAG TAX SALE, 77, V8. 140. 
 
 ADMINISTRATOR, 27. 
 
 or legal representative of the owner may redeem, 142. 
 
374 
 
 INDEX. 
 
 Illllilillf^' 
 
 mm 
 
 I'll 
 
 ADOl'TION by electors of local iiuproveuient system, ISl. 
 
 ADVEUSE liuhts of entry. 85. 
 
 ADVEUTISE.MEXT of By-liuvs iu uewspaiK-rs, l.JU, 170. 
 notice by, ;14, HH, (iti, 77, 13U. 
 of lands to be sold for arrears of taxes. 111. 
 tax sales in cities shortened, 111. 
 of adjourned tax sale, 78, 140. 
 defacing — a penal offence, 101. 
 of lands liable to be sold to be made each 1st .January, Vo. 
 
 AGE of the person assessed to appear on the roll, 11. 
 
 for statute labor between 21 and 00 years, 53. 
 AG EXT, rights and liabilities of, 2."», liO, 40. 
 
 in certain districts may be appointed to receive taxes, 143. 
 xVFFIDAVIT to accompany the assessment roll, ir», 
 
 form of for the assessment roll. 102. 
 
 of the assessor in the verification of the roll, 10."). 
 
 of proof against the sherifl', 08. 
 
 for speedy distress proceedings, (>.">. 
 AFFIUMATION by assessors to list of lands in arrear, 70. 
 AGUEEMEXT8 for a fixed sum iu lieu of taxes for school purposes, 
 
 :iJ8. 
 AGKICULTLKAi. SOCIETY, exempt, 5. 
 AIU, Council may grant to new road or bridge, 102. 
 
 to Stroot Itailwiiy, 100. 
 
 ALGOMA, East and West, taxes, UTt. 2:'9. 
 
 one cent an acre to the goveri meut, 135. 
 
 certain provisions not to apply to, 155 
 ALMS HOUSES exempt from taxation, 5. 
 ALI'HABETICAL list from roll to be made by the clerk, 19(1. 
 AMEXDMEXTS. 
 
 as to ''Tipeals, 114. 
 
 roll cl .nged to include vacant lot, 112. 
 
 Court of Uevision to close by 15th Xovember, 112. 
 
 e.xemptiou of farm implements, 112. 
 
 payment into ofllce of treasurer, 113. 
 
 percentage and discount changed, 113. 
 
 notice to be printed regarding percentage and discount, 113. 
 
 summarized roll instead of full roll, 114. 
 
 statute labor returns by 15th August, 114. 
 
 distress for vacant property, taxes only on the land, 114. 
 
 collector may qualify oath as to distress, 115. 
 
 personal estate, distress for in Canada, 115. 
 
 exemptions, 115. 
 
 return as to lands since built upon, 115, 110. 
 
 payment of taxes alone not received after land advertised, 110. 
 
 subsequent taxes may be added to arrears, 110. 
 
 receipt by treasurer to be from book. 117. 
 
 debentures may be issued in respect of arrears, 117. 
 
 special fund as to arrears set ai^art, 117. 
 
 provision for districts under special or general Act, 118. 
 
 special provision for Township of York, 133. 
 
 operation of new provision I.om 1st May, 189J), 118. 
 
 to the Municipal Act, 192. 
 
 Assessment Act of ISOS, 201. 
 
INDEX. 
 
 375 
 
 43. 12J). 171, 177. 
 43. 112, 171, 177. 
 
 AMOUNT borrowed by Council must not e.xeeod SO per cent, of the 
 year's taxts, 201. 
 
 ANNUAL list to be sent by Crown to each eounty treasurer, lifS. 
 
 ANNUAL KATES. 15(J. 
 
 Council to a.ssess and levy each year, !.")(>. 
 
 upon all proi)erty indiseriniinately unless t'xenipt, 150. 
 
 suHleient only to pay all valid debts, l."»<i. 
 
 not to exceed 2 cents in the dollar and school rates, 15U. 
 
 local improvement rates may be additional, ir»ti. 
 
 but not to a|iply to debts prior to 2{>th March, 187o, 150. 
 
 provisions of special Acts reserved, liiG. 
 
 nmy pass one by-law or by-laws from time to time, 157. 
 
 ANNUAL STATEMENTS to be published by towns, townships and 
 villuBes, 155. 
 
 .IIM'EAL, 38, 40, 47, 49, 51, 113, 129, 144, 230. 
 complaint in respect of exemption, 9. 
 to the County Court .Judge, 9, 31, 33. 34, 35. 
 to the Court of Revision, U, 33, 3.5, 3<{, 40, 42. 
 to the Court of Appeal, 47, 48, 129. 
 to the Council, 74. 
 of non-resident, 49. 
 
 to be determined before 1st August, 51. 
 as to large amounts, $20,000, 40. 
 before a board of County Judges, 40. 
 
 for the purpose of the equalization of the assessment, 50. 
 of owners as to omitted assessment, 73, 74. 
 against local improvement rates, 103. 
 Iiy niunicipul corporations, 114. 
 by the assessor, 114. 
 by the assessment commissioner, 114. 
 by a ratei)ayer, 114. 
 
 against decision of the Court of Revision, 114. 
 for neglect, onussion or refusal to hear, li4. 
 by coijipanies, 129. 
 against the assessment, 230. 
 against local improvement taxation, 208. 209. 
 
 AUFLIC.ATION for local improvements, 2(>0. 
 
 to High Court against sheriff for not executing warrant, 98. 
 by, or for a person to be placed on the Roll, 31. 
 
 ArPOINTMENT to Court of Revision, 30. 
 
 AITORTIONMENT of county rates, 52. 
 by the assessor, 90. 
 
 ARBITRATION to ascertain proportion, 181, 182. 
 
 ARGUMENT in Court of Appeal, 48. 
 
 ARMY OFFICERS, regular service— to !|i2,(M)0-exempt, 0. 
 
 ARREARS of taxes as n-turned by the collect(jr may be added to 
 enrrent year, 70. 
 niny be collected as and with current taxes. 70. 
 in villages and townships to l»e returned to treasurer before 8th 
 
 April, 71. 
 return of as to non-residents, and of lands since built upon, 71. 
 mode of placing arrears upon the collectors' roll, 71. 
 KB to occupied lands of non-residents, 71. 
 
n^^^ 
 
 376 
 
 INDEX. 
 
 iiiiiiiij 
 
 ARREA.BS— CoMtiHueii. 
 
 local treasuivr to reoeive before rotiirii of tlio roll, 72. 
 
 i-omity trciisuror to riH-t'ivf uft»'r rctiirii of the roll. 7li. 
 
 of fuch townsship and vilLiKi* to be outenMl in s(>|iaratc book, 7U. 
 
 btilancos to Ih> made n|> on each 1st May. I'A. 
 
 when numieiitalities divided arrears to be charKed where lands 
 
 loeated. 73. 
 what to be done when issessment omitted, 13. 
 percentage to l;e an annual addition. 74. 
 non-resident lands in villiijres and townships, county treasurer 
 
 to 1« vy, 7."). 
 sale of lands in or after Jirtl year, "t. 
 amount to be (harmed ajtainst each lot, 7'). 
 In munieipalities formed sine*' .'{rd Oeeember, 18.S7, nrovisiims 
 
 retained, I'dii. 
 of tn.\es, »;•», 02, 13(!. 
 sale by Kovernujent to recover, 130. 
 in cities and towns, 1)0. 
 to he kept in proper books, 143. 
 how to be collected in lU'W nnniicipalities. 01. 
 all arrears togetiier to form oiu' charge on lands, 9.'>. 
 costs, perci'ntaKe and commission added, S2. 
 return of, by collector to the clerk, 110. 
 duties of treasurer, clerks iind assessors as to, US), 
 list of lands when taxes 3 years in arrear, (!1). 
 collectors roll must pivern as to, 0!>. 
 notice of, to be mailed to each person by clerk, (!8. 
 since 1SSH! distress must be ui»on the property yieldin.a; taxes, 
 
 114. iir.. 
 
 on personalty, distress within the county, 11."). 
 payment of, to be received up to adv» rtising, 110. 
 adding iiccrued taxes since list made out, 110. 
 notice of, in York, 133, 134. 
 of school taxes, 257. 
 
 ASSKNT of the electors not necessary in adopting the local improve- 
 ment system, 183. 
 
 ASSESSMENT, particulars of and notice. 104. 
 apportionnunt of, 42. 
 increasing or decreasing. 50. 
 in new municipalities, .')2. 
 
 County .Judge alttiing and amendments, 0, 40. 
 in cities, .32, 33. 
 valuations therein. 40. 
 second issessment, 33. 
 mercantile business under By-law. 24. 
 Amendment Act of IWKS, 110, 111. . 
 
 fraudulent or unjust, IHi. 
 when counties separated, 14."». 
 proportion for school imrposes, 2.jO. 
 local, for school sections, 250. 
 couacil's guarantee, 1 'JO. 
 coi)y of, from clerk's ottice, evidence. 70. 
 procet'dings to be taken if lauds not assessed, 73. 
 
 ASSESSMENTS for local improvements. 103, Kit!, 109, 173, 271. 
 notice of proposed must lie given, 100. 
 when right to impose becomes final, 172. 
 must be within the three methods stated, 173. 
 
INDEX. 
 
 377 
 
 I'H' llllllls 
 
 »rovisi<ins 
 
 ASSESSMENT COMillSSlONEU, npitointimiit of, 133, 153, 2tH, 
 
 with mayor to ui>i)oiiit the usxi'ssors aud valuators, 153. 
 
 ooiifit tiito'l II lioartl of us»i'!?>or.s, 1.53. 
 
 to posst'ss all till' powors and ilutii's of assfssortu, 153. 
 
 to hold oHico during tho pleasure of the Council, 1.53. 
 
 all notices pertaining to assessment to lie Kiven to, (>9, 153. 
 
 to furnish otliters and others with information, 2t>8, 271. 
 
 must see thit assessors perform their duty. 13, 38. 
 
 may ippeal respecting assessments, 114. 
 
 ASSESSMENT UOLL, 10, 11. 32. 104. 147. 149. 
 form of. 104. 
 exemption from, 8. 
 means the last ri'vised, 3, 7.5. 
 
 anieiidiiienls and corrections to, 0, 41, 4(!, 40, 102, 193, 109, 200. 
 alterations of. 38, 44. 
 completion of. 30. 
 sec-ond assessment, 33. 
 the ttnal revision of, 120, 144, 149. 1.50. 
 open to inspection, 20, 30. 
 to be examined liy the clerk, 70. 
 liy-law as to, 32. 
 time for taking, 32. 
 complaints against, 38. 
 where no roll, 140. 
 corrections by ,lud(;e, 199, 200. 
 nchliuK persons, and their liability for taxes, 200. 
 no name thereon but of those liaWe for taxes, 203. 
 when to be considered as finally revised. 103, 197. 
 certificate relating to, 104. 149. 205. 
 to be produced to the selectors of jurors, 213. 
 owners not on may declare, 108. 
 
 ASSESSORS, appointment of, 1.52, 212. 
 
 their dutic>s. 10, 11, 17, 18, 19, 20. 22. 23. 27, 28, 20. .'{0. 31. 09, 
 70. 73. 
 
 enciuiries by, 10, 1.5, 23, 31, 09. 201. 
 
 must not place name improperly on the roll, 11. 
 
 nc'Klect of dnty, 71. *M. 97. 
 
 may act as complainants. 41. 
 
 to receive and consider complaints, 39. 
 
 atKdavit by. of matters performed. 30. 
 
 certify value of certain lands in writing. 74. 
 
 may be charged and convicted of unjust or fraudulent assess- 
 ment, 97. 
 
 other assessors may be called on to perform their duties, 90. 
 
 temporary assessor to certify on roll name of deliquc at. 90. 
 and the cause of delinciuency if known, 90. 
 
 assessor to ascertain if lands occupied, 19. 
 
 assessors to examine if lands incorrectly descn-ibed on the roll, 
 09. 
 
 ». to notify the occnpants and owner of claim for taxes, 69. 
 to pive notice that lands liable to oe sold for arrears, 09. 
 nmke proper entries in their books of same, 09. 
 enter in column in their book, 09. 
 
 "occupied and parties notified," 09, 
 
 " not occupied," (i9. 
 
 " incorrectly described." 09. 
 
lllMI'lllilll? 
 
 
 f 
 
 ilh 
 
 mm \ 
 
 378 
 
 INDEX. 
 
 A8SESS0US— Co»t(iHHe</. 
 
 to be Mit'iio*] l)j' iiHsossurs mul retiunerl to clerk annually, 69. 
 
 " utoiiiuriiiHluiii of iirri'iii'H " to lie luldctl, 00. 
 
 wrtiH<(il«' lo list of liiiids in urniiis, "0. 
 
 oath, of to list of laiiils in un'i'ars, 70. 
 
 niiiHt put no name on roll Imt of persons lialiUs -^'i- 
 
 to assist in s«>lt'ctinK jurors. '2\2, 'J14. 
 
 ontilL'd to notice of action for <'oniplaint against, 218, 
 
 statcii'cnt of cl:iini oguinst must allcKc, etc., 218. 
 
 ninst ifivo notice reiiuired oy the Act, 'J21>. 
 
 must examine notices respecting school supporters, 2,~>7. 
 
 ASSIOTS AM) LIAHILITIKS to he submitted l.y the auditors. 154. 
 
 ASSKiXKK of the owner may redei'in, 142. 
 
 purchas»'r of lands sold for t ixes may deiiuinil deed, 83. 
 Koods in possess! >n of. not liable lo seizure, (»4. 
 liable for t:ixes while he occupies prendses, 04. 
 
 AUDITOUR, I.-.3. 
 
 to examine and report upon all accounts lo 31st December, 153. 
 prepare in duplicate abstract of receipts, 154. 
 assets, 154. 
 expenditure, l."4. 
 liabilities, 154. 
 nnik»> report of their audit, l."4. 
 make special rt'port of illegal extKMiditnre. 1.54. 
 trnnsmi' copy of report to Bureau of liidustrii's, 154. 
 file copy with clerk of the Council. 154. 
 report condition und value of securities, 154. 
 report the <ash balance due by treasurer, 154. 
 and when deposited, 154. 
 the security therefore, 154. 
 may retjuire B.inU or Company to exhibit the account, 154. 
 to examine books of receipts for money once a year, 117. 
 
 repi)rt on each 1st .January of Non-resident Land Fund, 95. 
 their duties respecting monies paid in for taxes, SX). 
 
 A WAUL) of Fence Viewers may be enforced n* for taxes, 242, 243. 
 
 BANKS to furnish auditors with iuforniatiou, 154. 
 
 capital liable to taxation for provincial purposes, 123, 127. 
 
 Act respecting taxation, 123. 
 
 agreemint with for temporary advances, 173. 
 
 form of statement for taxation, 131. 
 
 shares in Province exempt, 6. 
 
 interest or dividends from shares liable to taxation, 7. 
 
 assessment of the person:! I property of the bank, 25. 
 
 BALANCE OF TAXES, collector to state in his roil reoson of non- 
 payment, 71. 
 
 BENEFICLMi owner of shares liable to assessment, 24. 
 
 BIDDERS, if none at tax sale, proce«lure, 77. 
 
 BLOCK, when block of land sub-divided the taxes must be apitor- 
 tioned. 110. 
 
 BOARD of assessors constituted, 153. 
 County Judfres, 40. 
 
INDEX. 
 
 379 
 
 y, 69. 
 
 r. 
 
 »r8. 154. 
 ber, 153. 
 
 t, 154. 
 
 Ll7. 
 
 und, 96. 
 242, 243. 
 
 1. 127. 
 
 7. 
 
 u of noa- 
 
 be appoi*- 
 
 BOND by the ti-oisiin-r ninl the n.lloctor. 1M». 1M>. t(MK 
 to bf by tht" ottlciT niid sovonil min>ti»'s. JM!, 1.'>1. 
 I)y-hiw for. mill security to bo hi acconbiiut' with, SKi. 
 ail niiiuinl cxiiiiiiiiiition tu bi* iiinilf of, 151. 
 ill Court of Apiu'iil jiroi-opdiiiKx, 48. 
 
 BOOKS must l)t' Ivcpt by tr.-ii surer. 7:{._H4. .1M>, 117. 143. 
 to bo btUiiiH'od 1st Miiy oacli yoar 7:?. 
 to show sub-(Jivi(!o(l portious of lots ami tixos, 72. 
 to bo adjustoti upon ilisunitiiiK municipality, I'A. 
 onieinocr must record decision of .Iud;re rospoctinji local iinprovo- 
 
 ments, 'M\i). 
 com|)aiii«>s must so Ixoop to enable nsst'ssors to d«'termiiie, 12!>. 
 Provincial Treasurer must keep and eiit>'r lands, KJ.H. 
 
 BOOKS AND ACCOUNTS to be nudited annuall.v, 2:{4. 
 
 BOKIlOWIN(;. Council may, for projected works, l.'W, 1«;J). 17.S, 
 1.s;5. 1S(>. ISS. 
 in County of York, limitations of, l.'tU. 
 
 BRACEBIMIMJE. tax sale of iands in certain townships to be hekl 
 at, 234. 
 
 BIIAXCH of partnership business, assessment as to. 25. 
 
 BUIDCiK, Council may ai<l by special assessment ov loan, 102. 
 Council by two-third vote pay one-half the cost, 17S. 
 local improvement rates for consliudion or repairs of, 17r>. 
 as to taxation of bridges, 23. 
 
 BUILI)IN(J, lands untit for purpose of, assessment, 17.5. 
 lots, assessment of, 21. 
 
 BULK, payment of taxes in, 34, 113. 
 
 BUILT, lands built upon subso«iuent to return of roll. 70, 11(1. 
 
 BUREAU OF INDUSTKIBS, clerk to make returns to. 151. 1.54. 
 
 BURK'S I'ALLS, tax sale of lands in certain townships to be held 
 at, "33. 
 
 BUSH FIllES, provisions respecting and assesspieut, 54. 
 
 BUSINESS. 17. 24. 
 
 tiixes, from income, 24. 
 
 BY-LAWS, 241, 200. 
 
 for local improvements, 15({, 103, 1(10. 17cS. 181. 182, 271. 
 
 registration of. 1.50. 
 
 to impose yearly rates, 150, 157. 
 
 create a sinking fund and interest, 158. 
 
 to be duly verified, 1.58. 
 
 to be approved by Lieutenant-(iOvernor, 1.58. 
 
 short form of for local improvements, 101). 
 
 general and frontage rate, 170. 
 
 qna.shing and new proceedings. 173. 
 
 to defray half the cost of building bridges, 178. 
 
 for street intersection rates. 180. 
 
 must be a by-law for special assessments, 181. 
 
 necessary to extend the system for local improvement, 182, 183. 
 
 in townships, provisions therein. 180. 188, 100. 
 
 for adopting the assessment roll, 229. 231. 232. 
 
 to regulate the water supply and rates therefor, 238. 
 
i II 
 
 " 
 
 S:l|l 
 
 380 
 
 INDEX. 
 
 BY Laws— Continued. 
 
 for local !in|irov«>ini'iits aiiil spt>ci:il nMst'HsiiKMits, 20-1. 
 
 for tlu- regulation of ilu> so\vt>r H>>t*'in, 274. 
 
 ri'iliu-tioii of laxt'M <iii vaoiiit tciit'int-utM, 2^1. 
 
 rrlatliiK to ari't'ars of taxcH, \Xi. 
 
 may li«> passed for spt'ciil purposes of tuxatiou, RIO, Ktl. 
 
 to rt'diict' or n-iiiit taxos, 42. 
 
 to »'\tt'ii(l tiiiu' for ita.viiiciit of tuxos, 7(1. 
 
 for Hiiiniiinriy.tMl statciiu'iits on roll, 114. 
 
 tvrtain liy-laws not afli'itt'd by ."iS Vic, cap. 1)1, 04. 
 
 ilistrilmtion of non icsiilcnt land fund, !>.'>. 
 
 ri'KnlatiiiK conditions of paynn'Ut for taxon, 113. 
 
 in nnincorporitcd districts rcspt'ctinu taxes, 144. 
 
 <is to assessment. 32. 
 
 making and repealinjk!, 42. 
 
 ai>i>ealH from, U. 
 
 amendment of. t). 
 
 for a|)portionment of rates, .'>2. 
 
 to rednce or aliolish statute lalior. .'y, ."»4. 
 
 to rendt taxes din*, or to lu'come dne, on non-resident lands, 72. 
 
 CANCEL, tin- I'roviiKial Treasnrer may, claim for taxes. l.'{7. 
 
 CASH liiilances in treasnrer's hinds, its safety and condition, I'A, 
 
 CATTI.IO. nundier of, to lie stated in ilie roll, 12. 
 
 ('Al'TION on ri'uisMred title when lands piir< hased ;it tax sale, 22(» 
 
 ClONSrS, chrk to make returns of all children, 1(». 
 
 CEUTIKICATK with tiie assessment roll. 141). 
 
 of payment of t;ix<'s to enable a person to vote. 148. 
 
 sale to purchaser of land sold for arrears of taxes. 81, 82. 
 
 ;is to statute labor, •~t4. 
 
 to the completion of the roll, ti2. 
 
 of title may isstie to tax pnrcha-ier :Uter .'{ months, 22(J. 
 
 of the assessor to the list of lands in arrear for taxes, 70. 
 
 for registration of early s:»le de«'d, 8;{, 84. 
 
 CKKTIFIKI) list of taxes unpaid on 14th December to be furnished 
 by the tr«'asarer to the clerk. ir)2. 
 
 t'lIAI-LKNCiK for jnrors, ratepayers, mend)er, otK<er or servant of 
 the corporati<in liable to, 21 U. 
 
 <3HAU(tE on the land, lo-tl improvt>in(>nt rates a. 1.*'1. 
 arri-ars only constitnte a breach of eovi'naiit, 181. 
 
 CHILI>IJKN, name. awe. residence, to Im' upon the roll. 1(5. 
 parents or Kunrdians name to be upon the roll, ''(I. 
 annual census of, to hv nuule by the assessors, 1(5. 
 
 CHOSES IX ACTION. 2.-.. 
 
 CHniCIE LANI) to be assessed for local improvement rates, 182. 
 
 CITY, in cities of 10(T,(»(K) population IckuI rate of interest to he 
 added to arrears, 75. 
 the council in cities to tix time for return of the roll, (J8. 
 deemed judicially within the county, (55. 
 town or other municipality not affected by tax sale, 80. 
 
 CITY ENtJINwER, duties of and reports respectinpr local im- 
 provements and special assessments, 2(14, 2(58. 
 
INDEX. 
 
 381 
 
 CLAIM for «uri»liis nftcr distn-ss salo, <M». 
 
 if lontostt'd, lo 1.1' imitl over Ui tin- In-iisuriT, 00. 
 
 (»r cxt'inittioii li.v iKTxoii not asHfwwd lu^r iiiiiiio on roll. til. 
 CLEltK of tht' inuniciiiility, 140. 
 
 aiii)<)iiitin*>iit of, 1."<*. 
 
 dutit's, 22, .40, ;<o, ;j7. ;js, 41, 4-j. 4:{, 40, 47, .'lO. .-1. .-.:'.. .-.li. .'>7, 
 
 00, (.1, »i2, 00, 08, 0!t, 70. 71. 72, 7:?, 7»!, 140. l.-(0. 1.'>1. 
 
 cannot hold otflc*- of assessor or colli'ftor, lTt2. 
 
 to retain ono part of ri'coipt nivcn for taxes, 00. 
 
 to receive lists of arrears with coriiorate seal anil wirileii's 
 siunatnre, 70. 
 
 to fnrnish ass*'ssors with list of liinds iialtle (o assessment, 0!). 
 
 dnty in transniittinK roll, 114. 
 
 dnty on report for local iniitrovenients, 20S. 
 
 to nnike three copies of all names npon the roll, I'.Mi, 107. 
 
 duties in respect to school taxi's, li."2, 2i'A, 'J.Vi. ■J.")7, li.'>S. 
 
 distribute animal statenients, 155. 
 
 of the I'eace, assessment roll with. 140. 
 
 county to receive linal rolls Mithiu 00 days. 40. 
 CLKUK'S dnties, penalties for breach of ortlce. l.'O. 
 CLEltCJYMEN. exemption of, 20. 
 COLLKCTION of tuxes, 40, 00, 05, lij;5, 2."J. 
 
 who entitled to take proceeding's, 01. 
 
 in new n:nn;c'palilies, 01, 03. 
 
 iloft taxes collectable as other rates, 241. 
 
 may be given by Conncil to others, 07. 
 
 to pay over ov account for all monies on roll, 07. 
 
 neglect to pay over, eff»'ct of, and pemilty for, OT. 
 
 to make his n'tnrns to the clerk, in duplicate, 11(». 
 
 niiiv returr. a 8Hn<nur.'ized statement of the contents of the 
 roll. 114. 
 
 of arrears in cities and towns, UO. 
 
 in nnorgiuiized townships, Vil. 
 
 water rates, 2;}8, 230. 
 
 of sewer rentals nuiy be by sitecial collector, 277. 
 
 COLLECTOU to deliver statement of unpaid taxes to the treasurer, 
 (iS. 
 of taxes, appointment of, 152. 
 duties of, 3.5, 02, 03, (MJ, l!7. (58. 71, 153. 
 l)ayment of tuxes to be made at otHce of. 34. 
 in cities and towns must call at least once for taxt>s, 02, (Ki. 
 nuiy distrain the rent from tenant and apply to taxes. 07. 
 to shew on his roll amount of taxes collected and unpaid, 71. 
 to state reason for not collecting the unpaid tixes, 71. 
 to make oath respecting the unpaid taxes. (!8. 
 to give receipt for taxes received by him, 74. 
 crediting amount of taxes not realiy.ed, «J8. 
 returns by, 07, 110, 133. 
 to p;iy all monies over to the treasurer, 07. 
 demand of payment of the taxes, 02. (i3, 05, 305. 30(5. 
 his name and address to be upon the demand, 05. 
 omissions by. 07. 
 
 or agent to sell distress goods by public auction only, (Ml. 
 within the Justice of the Peace Act. 218. 
 entitled to one months notice of action, 218. 
 statement of claim to contain allegation, 218. 
 " maliciously and without reasonable and probable cause," 218. 
 
382 
 
 IXDEX. 
 
 I !'i ''"'I 
 
 COI.LKCTOHS' KOIJi. .'»:?. ."». 5(5. 57, <W), til, 70, 71. 7;{. 
 niTfiirs n-tiiMiftl to Ik- aiKK-tl to aiul shiwn luxiii 70. 
 must contain entry of dons tnxalilo, 241. 
 must contain distinction ;is to .school nitcs. 2.j1. 
 
 COLLK(!KS. cxcmiit from taxation, .">. 
 
 COI.LK<;iATl-: IXSTITrTKS. 248. 
 
 assessments iind taxes to maintain. 241). 
 
 COLOUED PiriLS in separite schools, 251. 
 
 COLl'MN in the collectors' roll to shew amount of all taxes 
 chart'eable, Cd. 
 
 CONDITIONS upon which li.v-laws may be passed, 187. 
 
 CONTESTINO value of lands in disputed tax sale, 87, 88, 
 
 CONTliACT between tax purchaser :iik1 original owner, 89. 
 
 CONVEYANCE, by the tn-asuier and warden, t-O. 
 not void if statnl*' repi-aled, 8."i. 
 does not affect pirMUi in ailverse o<-cupation, 85. 
 
 CONVICTION for fraudulent assessment, the jjreatest puulshmeut 
 to be awarded. 1)7. 
 
 COMMISSION to tn'asurer, 2% per cent, on tax ^irrears, 81. 
 if taxes less than !|«10. then 2."» (jents onlv, 81. 
 to be added to arrears. 77. 
 
 COMMISSION AC.ENT, jroods with, not liible to seizure for taxes, 
 04. 
 
 COM^IISSIONEK OF CKOWN LANDS. 80. 
 
 to send list to e.-ich county, of lands " patented." " located as 
 free jri'nut." " sold." " isreed to be sold," "' leased," 
 " appointed," " license of occupati<ui." (58. 
 
 to send list to Provincial Tr«'asur«>r of lands described, 137. 
 
 duties in respect of taxes, 1.^7, 141. 
 
 to act upon tax deed. 207, 208. 
 
 nuiy, however, cancel for default original ;i jrreenient, 207. 
 
 to Kive notice to each treasurer. 207. 
 
 keep proper l)ooks and entries as to taxes, 141. 
 
 COMMISSIONERS, ."7. .-.8, ')'.), (iO. 
 
 road commissioners in unincorporated townships, 57. 
 
 chairman at meetings of, .">8. 
 
 nuist serve ni b" subject to prir:)lty, (10. 
 
 COMMITTEE ON WORKS, duties of, for assessment purposes, 
 1>(!!). 377. 
 
 COMMUTATION for statute labor, 55, .■.('.. .-)l), (10. 145. 
 for statute labor in respect of non-residents, 5(5. 
 
 COMPANY, incorporated, assessment of. 25. 
 
 stock in. exempt if the owners personal estate liable, 7. 
 notice of, foi assessment, 10. 
 meaniuK of notiie and its form, 20. 
 liable to Pro/ince for tme', 12.H, 198. 
 in h<iuidatlon taxes a first lien, 1.30. 
 
 COMPLAINT as to assessment, 10, 31, 40. 
 
 as to exemption, 8, 0. . ' 
 
INDEX. 
 
 3S3 
 
 all tnxos 
 
 88. 
 89. 
 
 punishincnt 
 r.s, 81. 
 
 re for taxis, 
 
 " lorsiti'tl as 
 ," " leased," 
 
 .ribed. 137. 
 ?nt, 207. 
 
 lent purposes, 
 
 145. 
 
 ). 
 
 inble, 7. 
 
 COMPLAIXANT not apiH-iirinj,' upon his appeal, 40. 
 
 COPY uf document may be used in lieu of original, 151. 
 ten cents u folio may be eluuged for, l.'tO. 
 of lists of hinds in arrears to be furnished the assessors, t!9. 
 certilied copy of part of roll evidence, UU. 
 
 COSTS, 5.5, (Hi, 07, 70. 
 
 and charges on sale for arrears of taxes, 70, 140. 
 
 nuiy be awarded, 45, 47, 4U. 
 
 distress or execution for, 45. 
 
 taxation of, 4.5, 51. 
 
 in tax disti'ess proceedings as under Division C jurt Act, 05, 
 
 200. 
 can only be claimed f<u' services actually done, 05. 
 schedule of fees payable. 21(», 2il, 21.5, 210, 217. 
 in disi)uted tax title cases, 87. 
 ascerfjiiuing cost of local improvements, 173. 
 and expenses of tux sales in territorial districts, 234. 
 
 COltXER and irregular lots loci! rates, how oil ulated, 175. 
 
 CJOUKECT AilOUXT, statement in advertisement deemed, 78. 
 
 COltHECilXG EKUOltS. 41-74. 
 
 roll and the lists therefrom by the Judge, I'JD. 
 mistakes as to school taxes, 2.55. 
 
 COltOXER to act in proceedings against the sheriff, 08. 
 
 COlirOKATIOX to furnish all necessary statements, 27. 
 appeals by, respecting the assessment, 40. 
 
 COUXCIL, 2, 49, 73, 70, 78. 
 adoption of the roll by, 32. 
 may appoint tiuie of return in towns, villages and townships, 
 
 07. 
 must give notice of intention to buy lands at tax sal;-, 78. 
 powers to be exercised only as a corporate body, 144. 
 uu'mbers of, cannot be appointed as assessor or colleetor, 152. 
 assign duties to assessors and collectors, 152. 
 of towns, townships and villages, to advertise aiuiual state- 
 
 nuuts. 155. 
 subscr be for stock in an iueorporated railway company under 
 
 a by-law. 189. 
 «id improvements and raise funds for, 103. 
 by two-thirds vote nuike sewers on sanitary grounds, 107. 
 on the initiative may do local improvement works, 107. 
 may assess property specially benefited as local improvements, 
 
 177. 
 the by-law must state particulars of the special assessment, 
 
 181. 
 until the by-law money loaned cannot be applied. 181. 
 three-fourths of the Council nuist ^ote on special assessments, 
 
 194. 
 and trustees in the collection of school rates. 258. 
 to direct when non-asf-essment. 73. 
 
 assessor, collector, treasurer, clerk, disqualllied for, 140. 
 by-law for sale of lands for arrears of taxes, 75. 
 may extend time for payment of taxes, 70. 
 
 COUXTIES, separ of, assets, assessments, taxes, otHoers, 145. 
 
■'I 'ji ', 
 
 384 
 
 INDEX. 
 
 ''■Mr ii 
 
 ill! Ill I!' 
 
 I 'P i| 
 
 Hi IIS 
 
 jii,l:i|!|li 
 
 ' I II f' 
 
 iiiii 
 
 11 
 
 m 
 
 i; 
 
 COUNTY valuator. 51. 
 
 tn'asiirt'r may atitliorizi* tlu- colU'ctor to levy, 7."». 
 
 to in't'iiart- list of lands lialilc to Itc sold for arrears of taxes, 70. 
 
 to kocp ii triiilicatf liliink rci'oipt liook. !)0. 
 
 to ifcfivt' aiifars after rcttini of the roll. TU. 
 
 to ixiy i< (I'ipt for taxes with full parti .tilars, 72. 
 
 elerk to re<«'ivi' linal rolls within SIO d:»ys, 4ti. 
 
 rate. 00. fSU. 
 
 monies eollectcd for pnriutses of, 09. 
 
 COI'NTY COrNCILS. a.".. 
 
 to exiimine the assessment rolls, .">0. 
 
 COUNTY couirr .Fuixno. :?. kj. :{i. -.','2. a.*?, .'u. 42. 44. no, ira, 
 
 171, 177. LSI. 1JK5. 2:U). 2;n, 2.M, 2(il). 
 
 eiiiiiilizin^ assessments by, .")U. 
 
 summary application to for rei)airs, 1!K$. 
 
 ai>peals for Ilalihnrton to Victoria County, 10.">. 
 
 list of names on the assessment roll sultject to revision hy. l!tS. 
 COUiri' to re(eive as e\iden»e list in clerk's <ittice or a true copy, 70. 
 
 may apiiortiim taxes after due notice to all own.-rs. 42. 
 
 payment into upon an invalid tax sale, Sii. 
 COUUT HOUSE, notice of sale for arrears of taxes to he posted up 
 in, 77, 131). 
 
 exempt, 5. 
 COUUT OF Al'UE.VIi. procedure in assessment matters ,is in Hijrh 
 Court. 47. 113. 
 
 power lespectin^t e*iuali%ation of assessments, .^)0. 
 COUUT OF UIOVISION. 3. l(i, ;!2. 33. .'U. 3.->. .3(i. .37. 38. 40. 42. 113, 
 12!>. 14 \. Hi:i. 1(;7. 170. 171, 177, 231, 25."), 2tK>. 
 
 six days notiii' recjuired fctr hearing at. 3!). 
 
 power to re-open assessment, 41. 
 
 may reduce the assessment. 2S1. 
 
 " jjross iind nutnifest error " nuiy relieve awaiust, 282. 
 
 n() other allowance or rennssion to be nntde by, 282. 
 
 COVENANTS, how construed in resjiect of loc;il improvement rates, 
 181. 
 
 ajiiiiii^t encumbrances appli«'s to arrears only, 181. 
 
 by lessee to pay local improvi'Utent rates entitles him to vote 
 for, 150. 
 
 dispensing with construction of drain, 277. 
 CUIMINAL offences. 10. 
 CUOWN. lands s(dd or ajrreed to be sold by. liable for taxes. 18. 7.">. 
 
 list to be sent in February to eai-h treasurer. (!8. 
 
 rights of, in lands, not affected by municipal taxiition, 7.~>. SO. 
 
 taxes not a special lien ajrninst. tJS. 
 
 sale of any lands in which Crown has interest, 2()t>. 
 
 to send annual list to each trensurer in February, 20". 
 
 may enforce paynu'Ut of monies due inuiucipalities. 100. 
 
 Interest of locntee may be sold for arrears of taxes, 8.^. 
 
 nri'tars limited to (J yeai's upon lands agreed to be so'.d by. 18. 
 
 treasurer responsible foi' monies the province entitled to, 100. 
 CROWN LANDS and Assessment. 141. 
 
 books to be kept by the department of. as to taxes, 141. 
 
 CITLVEKTS, local improvement rates for eonstruetion or repair of, 
 
 170. 
 CTTRRENT years taxes nnd arrears. 73. 
 (^I-STODY^ ef l)ook8, rolls and documents, to be with treasurer, 84. 
 

 INDEX. 
 
 l)AMA(iK to land iiftt-r sale aud lu'lurt' deed isstud, SI. 
 assi'ssiiu'iit of, a.u'iiiist owiicr. invalid ^^ulo, S5. 
 payment into Court lii't'on' possession of land ofdored, SO. 
 
 DATE of deet-aso to be entered upon tlie roll, i;."). 
 
 DAY labor for loeal iinprovenieiit works, liCiO. 
 of sale of lands for arrears of taxes, 77. 
 
 DEATH of niendier of the Court of Uevis'on, 'M. 
 
 DEIiENTriiKS. investment in, e.xempt, G. 
 debts, S. 
 
 extent and term of, 117. 
 
 upon the credit of tiie Noii resilient l.iind Fund, 
 issue lor ei).'ht .vears, and >flW eath, !»;>. 
 not to exceed two-thirds of arrears then due, 04. 
 to be in the exclusive lontrol of the trci'suri-r. U4. 
 to be nepiti.ited b.v the wanlen and treasuier, 1)4. 
 Iturrliaser not responsible for the proceeds, D4. 
 provisions for reilemption, 04. 
 pro<'eedin>;s for issuing, loS. 
 for local improvement purposes, KiO, 17;{, 17.'), 178, 170, 180, 
 
 IKi, INi;, ISS, 100, li>4, 271. 
 water wiu'ks purposes, 2oO. 
 
 DEBT, taxes may be recover«'d as a, (if!. 
 
 if taxes cannot be recovered in speciil manner provided, fiC. 
 
 incurring for loc:il improvements, 173, 104. 
 
 extension of municipal, 18.'i. 
 
 abatement of assessment on account of debts owiug, 40. 
 
 DECEASED person and assessment, 10. 
 
 DECISION of .ludse final and coiiclusivo unless appialcd a^a'nst, 4.">. 
 of Court of Uevision conclusive unless appealed against, 4."». 
 ai)peals from. 114. 
 
 DECLAUATIOX as to the law from nth ]H:irch, 1880. conoerniug 
 local improvement rates, 180 
 before the Court respecting assessment and taxes, 40. 
 as to overcharge in assessment, 40. 
 form of f(U' an overcharge complaint, lOti. 
 form of for taxabl(> income, KMj, 10*7. 
 form of by agent for like purposes, 107, 108. 
 DEDrCTING, oe-upants right of deducting taxes from rent. 20. 
 
 DEDUCTIO.N of laud for a street by corporation and assessment 
 for. 2i!4. 
 
 from estimates to bulance expendiltire. l."»7. 
 DEED for lands sold for arrears of taxes, 81. 82, 83. 
 
 may be declared invalid for wrong description, 8.'*. 
 
 after one y«'ar, purchaser or his legal representative entitled to, 
 142. 
 
 form of. 83. 
 
 not invalid for error or misealeulation. 83. 
 
 finality of. R4. 
 
 certnin deeds valid althou-ib st>tfnte rppeiled. fi". 
 
 may he questioned within two years from tax deed, 8.^. 
 DEFAT'I.T. entitles percentage or interest to be added, 74, 75. 
 
 in payment of taxes, 34, 74, 148. 
 
 A. A. —25 
 
"1 1 
 
 ■•il'l 
 
 880 
 
 INDEX. 
 
 
 1 
 
 M 
 !! I 
 
 liiiili* 
 
 :■. i, : 
 
 ^1 !| 
 
 I 
 
 I 
 
 1 f" 
 
 UEFAULTEU, T.d, 57, CO, 114, 14S. 
 
 tifasuier to tiiniish list of to di'piit.v-ivtiuuing olltior, 14!>. 
 
 DEFECTS, errors and misBtutemeiits cured, 41. 
 
 HEFENCE rostis in ai-tiou upon dispnttd tux snlos, SS. 
 
 DEFICIEM'Y OF TAXES, iirovisiou in iiiyc of, SO. 
 for iiiiiinii! ptirposL' provided for, l.")7. 
 of sciiool tiixt's and general funds, 2riS. 
 
 DELAY in eonipleting the roll, 32, 33. 
 
 DELIVEUY of the roll to the eoUeetor liy clerk. (i2. 
 
 DEMANK for luxes. ;U. 3."). .">. (i2. (!3. (it!, 74. 
 
 11 days' notie*' must lu'eeede distres.-. for arrears of taxes, 00. 
 
 DEI'OSIT for <osts in Court of Appeal, 4S. 
 
 of .")<7.'> for eo-irs on assessment app«>als of i|<2(>.0(»0 and 
 iU»wards, 40. 
 
 1>EI*I'TY' returning ofilcer and unpaid taxes, 1 IS. 
 
 HESClJirTlOX (»f lantl in the eeitifieate and died. S-J, 141. 
 ttf property to ho on roll, 11. 
 of property relating to non-residents, 23. 
 elerk to examine assessment roll ;is to land. 70. 
 fees for obtaining pro|ier, S2. 
 as to uncertain and insuHkient, S.'>. 
 
 DII.USENT eiuiuiry for correct iufornmtion liy the coilector, (iS. 
 
 lUltECTIONS to the clerk on assessment heing reduced or in- 
 creased, 52, 
 
 I>IUT on pulilic streets, liy-law for removal. lt!t». 
 
 DISCUBIIXATIOX in assessment illegal, 4. 
 
 allowed when lands unfit for luiilding purposes, 17'j. 
 
 DI.SCOl'NT allowed for prompt payment of taxes, 34, 113. 
 
 DISTRESS for arrears of ta.xes. 114. Ur\ 130. 20!t. 210, 211. 2ir>, 
 217. 
 
 .•I f t^' 
 
 one 
 
 m 
 
 onth "rcmi delivery of roll, and after 14 days de- 
 
 mand. (iO. 
 
 only on goods of person assessed, 03. 
 
 when not sutlicient for total amount. 70, 71. 
 
 speedy distress when dinger of losing taxes, ((5. 
 
 exemptions from liahilily, 05. 
 
 for vacant land, taxes n<»t against owner gener.'illy. 115. 
 
 warrant for costs, 4.5. 
 
 statute lalior, .5.5, 50, (MJ. 
 
 tines and pi'ualties. 72. 101. 
 
 for non-resident taxes, (iO. 
 
 upon non-resident lands, 75. 
 
 tigainst conii)anies, 130. 
 
 for lireach of sewer regidations, 277. 
 
 against owner of vacant land, lit!. 
 
 the treasurer to make enquiries as to, 70. 
 
 for i»ersonal taxes, 110. 
 DISTIUC'TS for certain tax sah-s to take plnee in and by-law for. 7". 
 DISQUALIFICATION for Ccmrt of Revision. 30. 
 
 for voting expenditure over SO per cent, of the trixes. 201. 
 
 of assessors, collectors, treasurer and clerk, 140. 
 
INDEX, 
 
 387 
 
 140. 
 
 taxes, 00. 
 n.OOO and 
 
 L41. 
 
 ftor, 08. 
 loed or in- 
 
 13. 
 
 ), 211, 2ir., 
 
 L4 (lays do- 
 
 ll.'). 
 
 ■law for. TT. 
 s, 201. 
 
 DIVIDENDS, assessnu'iit in respect of, 2.">. 
 
 DIVISION Court Clirk to eortify feme viewc-rs award for roll, 242. 
 
 penalty ayainst witness recoverable in. 37. 
 DOCUMENTS, inspection ;iud copies of, 202. 
 DOii, roll must contain reference to, 12, 240. 
 
 by-law for imi>osin!,' ta.x on, 100. 
 
 petition of 2."» ratepayers may have dispcnsrd with, 2I'>. 
 
 tax ui)on to be collected as other taxes. 211. 
 
 if taxes not paid collectoi may report to Justice of the Peace, 
 
 Ul. 
 
 J41. 
 
 may (tbtain summary order that dojr be distroyed, 
 
 taxes from dogs to k<> into general funds "'41. 
 
 by-law to be passed for application of the tax. ^ from. 241. 
 
 collector subject to a penalty of ."t!10 for not rep .rting, 241. 
 DOMICILE of assessed party, 15. 
 DltAIXACJE, by-law as to. 8(t, 1."><J. 
 DUE, when taxes, 00, 130. 
 
 to lu'ovince on 1st October. 143. 
 DURATION of office of members of Court of Revision. 30. 
 
 of office of commissioner, assessor and collector, 153. 
 DUTIES of the mayor, 13, 510, Ul, l.'kj, 212. 
 
 of the warden, 7."), 70, 77, 81, 83, SJO, !»1, <>2, !»4. IC. 
 
 of the reeve, JO. 91. 232. 
 
 of the treasurer, 0!>, Ki, DO, 1>1, 04, 0."», 00, 110, l.jl. 
 
 of the clerk, 10, 22, 00, 00, l."0, 212, 2.")8. 
 
 of t!ie assessment commissioner, 13, 114, i:!3. I.j3. 
 
 of the assessor, 10, 11, 12. 10, (iO, 00, 152. l.">3. 212, 250. 
 
 of the collector, 02, 00, ir>2. 
 
 of the Commissioner of Crown Lands :»s to taxes. 137. 
 
 of the I'rovincial Treasurer, 138. 
 
 of the assessors and collectors to be assigned bv the Couucil, 
 15:^ 
 
 of the Court of Apptal, 48. 
 
 EACH assessment to have full particulars opposite, (!8. 
 
 EAST T'OKO.nTO to have all the powers of cities and towns, 00. 
 
 EJECTMENT action against tux purchaser (ui an invalid s.ile, 8."). 
 
 ELECTION of road commissioners, .'>8. 00. 
 
 ELECTOR'S vote not necessary for local improvement by law, 183. 
 
 ENGINEER, duties of, 204, 20.1. 200, 207, 2<>S, 2«i)>, 270, i>71. 
 
 report for local improvements, 173. 
 
 duty in reference to tlankage allowance, -i'tTi. 
 
 certify total cost of local iniiirovement to the treasurer. 271. 
 
 to certify statements to the solicitor, 271. 
 
 ENFORCING payment, by treasurer against officer in ilcl'ault, 00, 
 100. 
 
 ENQT'IRY, collector must make diligent, (!8. 
 
 by treasurer tor any distress before a .-ale of Ian Is lor arre.irs, 
 70. 
 
 ENTRIES <if nann' of person assessed ui»on the roll, 3. 
 
 by the collector upon the roll must be made. 01, 02, i>S. 
 den and of payment must appeiir oi\ roll, (!5. 
 by asse-isors, that list of arrears true and crrect, 70. 
 ofHcers must make proper, in books. 84. 
 
388 
 
 INDEX. 
 
 EQUALIZATION of tlit- assessiiifiits. TjO, o2. 
 
 KUUUliS in the nsM>siiR'iit. ^7. 
 
 inilpiililf. :iii(l corroitiug saiM', 41. 
 
 gross anil nianilot in roll, 4'2. 
 
 SL'f. l.'S of iln' Assessment Ael correeted, liilO. 
 
 certain errors iii tax deed not to vitiaio, Sli. 
 
 nieniorautluni to lje. retiiintu liy the assessor, (JU. 
 
 gross or manifest in the roll, Court of liesMsion may reduuo, 2S2. 
 
 more than -■"> per cent, overchargt; regarded as, :iS2. 
 
 ESTIMATES to be nmdo uunually by the Couutil, 157. 
 
 ETOr.H'OKE, treasurer of, to sell whole lot at tax sale, 71». 
 the powers of eities and towns extended to, UU. 
 
 EVIDENCE in respect to names upon the roll, 11)8, lSil». 
 of fraudulent assessment, !)7. 
 
 dei)Uty returning olHeer to act ui)on that i)roduced, l.'iO. 
 bef(tre the Court of Uevision, 37. 
 
 copy of roll, or portion, no erasurt' or iiiterliiieatiuu, with cor- 
 porate seal and <-ertiticate of clerk, 41. 
 before County Judge, 43, 44. 
 
 collectors entries on roll, how far received as, (i'J. 
 what regarded as prima faci*' evidence, UtJ. 
 in action to recover taxes as a debt, <>(!. 
 list in clerk's otlice. or :i true copy receivable, 70. 
 at the trial of disputed tax title, 88. 
 the receipt of ollicer's evidence of redemption, 82, 142. 
 upon which the deputy returning olfuer may act, 140. 
 coi)y from clerk's olHce iii lien of original, l.'il. 
 
 EXCES • )f exi)enditure over estimates to be oart of general fund. 
 
 EXECUTION against goods liable for taxes, (i3. 
 against municipal corporation, l.'tS. 
 
 EXECl'TOU entitled to interest. '2~. 
 of owner may rede«'m, 142. 
 
 EXEMPTED (JOODS, costs and seizure of same for taxes, 210. 
 
 EXEMPTION does not disqualify, if sufficient besides, 14ti. 
 
 member of council cannot vot" in respect of his own exemittion, 
 14(i. 
 
 of owner who puts down and maintains sidewalk, 178, 179. 
 
 cost of local improvements in relation to exemption, 180. 
 
 ap|)lying from gt'ueral rat»'s, 180, 182. 
 
 arbitration to determine duration of, 182. 
 
 certain exempt properties to be assessed for local improvement 
 rates. 182. 
 
 church land, university, seminary, liable for local, 183. 
 
 property speci:illy owned in townships, 187. 
 
 of manufacturing establishments, 1!)3. 
 
 in whole or in part from taxation, 103. 
 
 firemen on oertificnte of 7 years service, 235. 
 
 ns to separate schools, 2.')1. 
 
 yet person may be on the roll to vote, 221). 
 EXEMPTIONS. 48. 2.\ .''A M, nr^, llrt, 124. 
 
 by-law as to, 8. 
 
 notice clninjing, 8. 
 
 person may waive so as to vote, 9. > * 
 
INDEX. 
 
 389 
 
 uce, 2S2. 
 
 J. 
 
 ivith lor- 
 
 ral I'unil, 
 
 EXEMPTIONS— Con«iH»««. 
 
 otticois of High Court appointed prior to r»th .Marcli, 1880, 10. 
 of pjoils fioiii seizure for tuxes, ti4, Jl.'). 
 of fiinns uiid cultivated laud from general tax, \'Mi. 
 provincial treasurer to decide such exemption. 1."><i. 
 council by two-thirds vole may l)ass liy-law to airily to manu- 
 facturing purposes, I'M. 
 
 the storage of ice for commercial purposes, 1U3. 
 
 water works or water company, l.">7, 19;». 
 
 for a period of 1<< yt-ars, ir»8, 103. 
 
 may renew exemptions for further 10 years, I'S, 19">. 
 
 not to apply to school taxes, l."»8, 11».'i. 
 of part where local improvement made, 170. 
 as to lands fronting on a i)ark. 17r>. 
 municipality to bear half of local improvement exemption, 17*>. 
 
 EXHIBITION COMPANY, buildings exempt, ."». 
 
 KX I'AUTE proceetlings in nssessment matters, 40. 
 
 EXPENDITURE may be confined to the divisions it aiises iu. HO. (>0. 
 in Itainy Itiver and Thunder Bay from place of levy, '2'A\. 
 
 EXPENSES, certain may be assessed for. 203. 
 
 to witnesses before the Court of Uevisiou. 37. 
 for collectiu>{ in monies. Idij. 
 
 EXPUESS COMPANIES, taxation of for provincial purposes, 127. 
 EXTENDING time for piyment of taxes, 3.">. 41. 70, 113. 139. 
 time for payment of non-resident taxes, 70. 
 
 EXTENSION of local improvement system, 182, 183. 
 EXTREME POVERTY, tixes may be remitted on account of. 42. 
 
 s, 21G. 
 
 iO. 
 icemption, 
 
 <. 179. 
 40. 
 
 rovement 
 5. 
 
 FACTORY. 25. 
 
 FALSE votes, provisions as to. 31, 201. 
 
 statements respecting assessment matters, 28. 
 
 by members or olllcers of corporations, 1,">. 
 
 FAMILY', number in. to be put ou the roll, 12. 
 
 FARM iniplemeutb exempt, 112. 
 
 aninuils, produce and income from, exempt, (t. 
 
 lauds in towns and villages iu blocks of ."» acres to be assessed 
 
 as farm Innds, 8. 
 lands occupied and cultivated exempt from general tax, 13(3. 
 
 FARMER'S SON, 11, 13. 14. 29, .Vi, 114, 147. 
 
 FATHER AND SON. living together, regarded as joint owners for 
 assessment purposes, 13. 
 
 FEE SIMPLE and estate of. 80. . 
 
 FEE TAIL, estate of. 80. 
 
 FEES, treasurer to receive uo other than as provided, 82. 
 
 for deed and duplicate of lauds purchased at tax sale, 83. 
 entitled to from owner for statement of arrears. 73. 
 no charge if taxes |)aid forthwith, 73. 
 for registering old deed 70 cents, 84. 
 to coroner as upon a judgment, 98. 
 FENCE VIEWERS award may be put upon roll and collected as 
 other taxi?s, 242. 
 
™ ! ' W 
 
 y. : '} 
 
 I 
 
 I la 
 
 390 
 
 INDEX. 
 
 FELONY, ilisqualiHos for assossor or <'ollt'ctor, 152. 
 
 FI. FA., to coroiu-r aKai'ist shoriff, J).S. 
 
 FICTITIOUS name ou tht- roll. 31. 
 
 FINAL revision of tl«' roll, 41). 144. 
 rt'tiirii of tliL> roll. 32. 
 ilei'iHion is the tciidor in local iiniirovt'iiicnt luatters. 2<iS>. 
 
 FINALITY of proct'i'diiiKS aiul deed, S4. 
 
 FINES, 72. 
 
 :iiid forfoitiirt's may 1k' levied liy distress, 101. 
 
 FIKE apiiliaiKes in towns and villages, 184, IS.'. 
 
 FIKEMEN, .")3. b..;'). 
 
 t'ertiti<ate of 7 years' service, exempt from statute liiltor, 235. 
 
 FlSIiBiniEN, assessment as to. 1.5. 
 
 FIVE per cent, may lie cliarged to taxes and instalments, 74. 
 
 FLANKA(iE ALLOWANCE, 20.5. 
 
 FOLLOWL\(J YEAR, the roll for the. 32. 33. 
 
 FOUM OF as-essment roll, 104 112. 
 
 declaration for the Court of llevision, 40. 
 
 notice by non-resident to the~<lerU for assessment, 101. 
 
 affidavit for the assessment roll. 102, 103. 
 
 and coiit<'nts of collectors' roll, (51. 
 
 affidavit of assessors in verification of rcdl. 105. 
 
 declaration of over charge, personal jiroperty, 10(i. 
 
 taxable income. 100. 
 
 same combined. 107. 
 
 by agent, 107, lOcS. 
 tax deed. 108. 100. 
 bank statement. 131. 
 insurance companies' statements, 131. 
 loan companies' statements. 131. 
 notice for local improvements, 171, 272. 
 report on local improvement by City Engineer, 208, 209. 
 certificate of assessment roll. lUO, 194. 
 local improvement by-law, 191, 192. 
 covenant dispensing with construction of drain. 277. 
 notice for sitting of Court of Uevision, 272, 273. 
 recommendation of (Mty Engineer, 273. 
 commutation deed, 279. 280. 
 collectors' roll and demand for sewer rates. 27S. 
 account for sewer rentals. 279. 
 agreement for annual rates, 2S0, 281. 
 and contents of collectors' roll. 01. 
 notice by a company, 20. 
 of lists of appeals for the Court, 39. 
 notice of being a separate school supporter. 250. 
 order by Judge m adding persons to roll, 201. 
 certificnte as to taxes, 227. 
 notice to treasurer of receipt of patent, 227. , 
 
 FORFEITURE of officer, treasurer liable to for non-complianco, 154. 
 
 FOURTEEN DAYS' demand of taxes, must be. 03. 00. 
 
 FREEHOLDER. 11. 
 
INDEX. 
 
 391 
 
 rUEK (;UANTS and boiiii'striids. T.'n •JiOS. 
 
 not i'Xi'nii»t I'ioni tuxos iind tax saU', 17), 20S. 
 IturchastT at lax huIo liniiti'il, 7!*. 
 
 FUONTACJK rati' for loc il iniprovfnit-nts, 170. 
 
 l^'UNDS of the uninidpalitv, ua. 
 
 to bf providt'd on tinal di-i-ision for local iniprovonu'nt. 2(>y, 270. 
 ann'«'nK'nt with bank for temporary udvaucus, 270. 
 
 r, 235. 
 
 nco, 154. 
 
 <iAOL. exempt from taxation, 5. 
 
 <iAUI)KN J.ANDS. 21. 
 
 GAS COMl'AMES, taxes to the rrovinee. 120. 
 
 UAS WOUKS COMl'AXY, assessment on, 25. 
 
 (JENEKAL FUNDS. 117. 
 
 using same for local improvement, 1U4. 
 
 GOODS of persons assessed liable for distress, (j3. 
 on the premises may be distrained, 03. 
 of owner liable for arrears, 03. 
 interest in goods of person assessed liable, 03. 
 mortgaged property, 03. 
 execution against the same jjoods, 03. 
 effect of transfer, ti2. 
 wife's proi)erty, 03. 
 trust property, 03. 
 
 goods on non-resident land liable. 0(5. 
 where goods on premises not sutticient. 08. 
 on prtniises, not of owni'rs or persons assessed, not liabl.! to 
 
 distress, t»4. 
 of tenant not liable to distress, 04. 
 with warehouseman not liable. (J4. 
 
 <JOVEUNMEiNT rights in respect of taxes, 80. 
 ofHcers and taxation, 20. 
 
 GOVEltNMENT TAX in Algoma, Manitoulin, Thunder Bay and 
 Itaiuy Hi er, 135. 
 
 general tax one cent an acre, 13.5, 130. 
 
 school tax one cent an acre, 130. 
 
 to cease on formation of new nmnicipalities. 13(5. 
 
 ai rears remain to the province, 130. 
 
 lands occupied for farming purposes exempt, 130. 
 
 proof of such occupation to be tiled, 13<». 
 
 provincial tuasurer n;ay cancel the taxes, 137. 
 
 all necessary books with entries to be kept, 138. 
 
 annual list to be made and 10 per cent, may be added, 138. 
 
 owner may p:iy arrears on any several lot, 1.3R. 
 
 list of arrears for three yeai's to be published. T,M). 
 
 time for ptyment and sale may be deferred, 130. 
 
 conditions of advertisement, 139. 
 
 treasurer may purchase for the province, 140. 
 
 ptirchase by province cancels claim for taxes, 141. 
 
 pine trees not included in sale. 141. 
 
 owner may pay on portions only of the lot, 142. 
 
 treasurer's books to shew m?tes and bounds. 143. 
 
 taxes pnyalile on 1st October at ofBce in Toronto, 143. 
 (tOVERNOR-GENERAL, personal property and offlcinl income, 
 
 exemot, 6. 
 
892 
 
 1NI>KX. 
 
 !lU Hffili 
 
 GUAVKI- pits anil nsst'ssnu'iit, '2li. 
 ritmls ami assi'ssnu'iit, 'J.'t. 
 
 OUANKMU'UST. tax salos or liimls in certain tuwnshiiw to 1m' 
 Ik-IiI iit. 'SM. 
 
 (JltOSS an<l nianil'ost orors in roil. o|m iiinj; np for. 4J. 
 
 OUAKANTKE l..v t-onnt-il nmli-r li.v law of aid to inilwuy, 181). 
 
 (JUAIIDIAX.S nntl asM'ssnn-nt. liT. 
 
 ini 
 
 iJ:i I 
 
 IIALlIU'll'rO.V, <ortain |irovisions as to aniimil stiitcnu'iits not t" 
 apiily to, !.">. 
 tlu> provisional connt.v oC, and asst'ssnu-nts, l!Ci. 
 
 IIAMLIOTS, sflting apart in tt-rtain districts, 144. 
 
 IIAItUOU ^vorl\s and assessment, 25. 
 
 HKAI) OKFICl': of conipnn.v. 12l». "* 
 
 ILKAmNt; AITEALS. .".1, 74. 
 
 IIKIU and devisee and assij;'u't' commission, lili.S. 
 pnriiiiser under tax dc»d entitled to, 2l)S. 
 
 IIKNUY. KI.\(J. VIII., :{•_'. cap. !>, rights under reserved. 85. 
 
 IIKHI t't)rUT. sununar.v amplication to, f<.r ri'pairs liy Cit.v, 103. 
 l»rocecdin}:s upon an invalid sale for taxes, .S(», 88. 
 prcH'eedinKs ii^ainst siu'riff for ni-Kleit of duty. !I8. 
 
 HIGH SCHOOLS, 1.'48. 
 
 assessnu>nts to maintain, 24S>. 
 
 HOMESTKAHS and free Kinnts. not exempt from taxes, 208. 
 
 IIOKTICri/riHAL SOCIETY exempt from tax:ition. 5. 
 
 IIOSriTAL, exempt from taxation, 5. 
 
 HOTEL, the Toronto Hotel Conipuuy, assessment fixed, 134. 
 
 HUNTSVILLE, tax sale of lands in certain townships to be at, 234. 
 
 Hl'SBANH, assessed with wife of her property, 17. 
 
 HOUSEHOLD effects, books and wearing apparel, exemi>t. 7. 
 
 ICE, building for tlie storage of. exempt, 103. 
 for <'ommercial purposes, 1JJ3. 
 liabh' for school t:ixes. 1"J3. 
 
 council may regulate exemption for ten ye;irs, 1!(3. 
 QHsent of electors on by-law for debt, 1J)3. 
 two-thirds of electors on voters' list a majority voting. 193. 
 by-law for removal of ice, etc., KiO. 
 
 INCOME of farmi-rs and from farm exempt, t». 
 of merchants and mechanics, exempt, <>. 
 annual personal earnings up to !i'7(K), exempt, 7. 
 annual income fron> other sources up to $4(K), exempt, 7, 
 combined limited to 9100, 7. 
 taxable income must be on the roll, 12. 24, 40. 
 assessment upon !«hnres, 24. 25. 
 voting on, 1). 
 if not less than $400 qualified to rote, 147. 
 
INUEX. 
 
 H93 
 
 INCCJimKCTKY disiiil.i'd. liU. 
 
 IMHOX to IhjdUs must lio ki-pt, 'M, H4, 2."-l. 
 
 INI MANS, proiK-rty in tniMt for, extinyt, i. 
 who arc i-iitillfil to \oti', li(J4. 
 
 INIU'STUY. lloiisf of. cxt'iiiiil from UHhessim-ut. ."i. 
 
 INDl'SnUAL FAU.M. oxempt, 5. 
 
 INFORMATION to lii" givvii rcsiieiliuK ussfbsiiunt, 27. 
 
 INITIATIVE, lodil imiirovviiu'iits uimhi tlu', litiii. 
 roport of llif ('iit'int'fr, litlU. 
 iipiii-ovt'd I y committ*'*' iiiitl ulopti-d liy loiiiicil, •JIKt. 
 
 INJUNCTION lifs at instame of provincial irciwiiifr lor tuxcK, I.'IO. 
 
 INSl'iOCTOU of rojiistry olliit's may oaiisc plans t . h ■ f.lcd 2>'2, 
 
 JNSrKCTION of assi'ssmout rolls iiud books, J.'ii. 
 particulars for local im[>rovcniciit, 17<t. 
 
 INSTALMENTS, payment of taxes liy. .•{4. 74. ll.t. 
 
 INSL'HANCE companies lialilc to provincial t;ix, VJ:H, 12S. 
 form of stutomcnt for tax purposes, 131. 
 
 IN'J'EUEST and costs recoverable with taxes. U(J. 
 on county debentures, .")3, (Jl. 
 h'jral rate chargeable in cities of l(M»,(KI(j, 7.">. 
 pa.vable to tax purchasers on iin illejial sale, NfS. 
 in Koods of person assessed liaiile to seisiure. (Kl. 
 of member of Court of Revision in Ajipi al, 157. 
 
 IXTEUritETATIOX of expressions, 2. 
 
 IMMEDIAIa'^LY, property immediately benelitid. 1S(», 
 
 IMI'LIE}!) covenant by owner to pay taxes by special assessment, 
 225. 
 
 IMI'UISON.MENT for non-payment of statute labor, ">."». 
 
 of ottlcer for fraudulent assessment, JMi. 
 IMPItOI'EH «>ntries upon the roll, 31. 
 mrUOVE.MENTS may bo by by-law exempted, 8. 
 
 :is to free grant lands, 70. 
 
 by tax purchaser, where tax sale invalid, 8.*». 
 
 of roads. ()0. 18(i. 
 
 IMl'UOVINO UOADS by certain taxes. Tu, (10. 
 IRUEOULAR by-lav.- for local improvem»'nt. curinjj, 173. 
 ISLAND, assessment of, 22. 
 
 JAIL, defaulters to be committed if no distress, 101. 
 
 JOINT 0>YNERS, 2»!. ' • 
 
 JUDGES, County, appeals on assessment, 9. 43, 44. 
 county, re-opening question, 41. 
 
 eouuty, to receive expenses for certain duties, 4ij, .51. 
 county, may retpiire roll to be transmitted, 114. 
 to certify at trial as to value of land, 88. 
 decision of name on roll, final, IDU. 
 order to add, and liability for taxes, 200. 
 alterations, since revision, i^02. 
 
:)94 
 
 INDEX. 
 
 I ' 
 
 Jt'IHiMlONT fur iiltiiiilitT in action tiKniimt tax piiioliamM-, .S<( 
 (Ici'iHioii of Cdiiiii.v .liiilKf like Division ('unit, 4-1. 
 i-nforct'tl as Tn I division Court, 4Tt. 
 of Coni't of Appeal in assessment matters, 4N. 
 
 .iritlSI»I(TM>N' of Court of Kevisiun, 37. 
 
 JL'UOHS* ACT. 11(7. 21J. 
 
 persons assessed on roll i|ualitie*l to act as, 1^12. 
 for his own property or that of his wife, 'J12. 
 selection of jurors, 'JlL'. 
 
 JL'UV in cases of frautluleni ;issessmcut, V)7. 
 
 JLSTICK OF THK I'KACE, tlO, (15, I.m. 210, 241.' 
 may issue warrant of distress, KH. 
 
 LANU KIWD, mm-resideut, Oa. 
 LAXDIIOLDIOUS. meetings of, ."S. 
 
 statute labor liy, .'tlj. 
 LAMU-OUI), collector to hive authority of. over rent for taxes, (57. 
 
 Leases after lut Septemher, 181)7, do not include local improve- 
 ment rate. 22N. 
 LAND TITLES olllce. 141. 
 
 Act. 225. 
 
 all registered land subject to charKe, 22.5. 
 
 charge implies payment by owner of taxes, 225. 
 
 sale ftir arrears of taxes, 22(i. 
 
 purchaser of tax s:ile to lodKe a caution, 22r). 
 
 after three months and notice, tax purchaser to bu registered. 
 •/'Mi. 
 
 order of court *o stay issue of certiticate. 22(!. 
 
 master to notify treasun'r and sheriff. 22r>. 
 
 treasurer to claim any taxes within 14 days, 22i!. 
 
 evidence thiit taxes paid, 227. 
 
 form of certiticate as to taxes, 227. 
 
 form of notice to the treasurer. 227. 
 LANDS, only treasurer shall sell for arrears, 70. 
 
 only lands on list with clerk, 70. 
 
 not to sell any returned as occupu'd. 70. 
 
 can only .sell lots on collectors' roll from y«'ar returned unpaid, 
 7G. 
 
 only those still in arrears because of insiifBck>nt distress, 70. 
 
 include buihliuKs and thiuKs iiftlxed, 2. 
 
 money due from sale of land, exempt. 0. 
 
 must be assessed in its own locality, 17. ' 
 
 vacant, but afterwards built upon, 110. 
 
 of non-resident. 00. 
 
 not assessed. 73. 
 
 itself liable to tax purchaser, if sale invalid, 88. 
 
 taxes in arrears upon, 02. 
 
 in same street unetiually benefited, 175. 
 
 nnfit for building purposes, assessnient as to, 175. 
 
 fronting on parks, boulevards, etc., 170. 
 
 LAWN ASSESSMENTS, 21. 
 
 LEASEHOLD assessments. 112. 
 
 LEASES, short form, local improvement rates not included in taxes 
 221. 
 
INDEX. 
 
 895 
 
 xt'S, (it. 
 inprove- 
 
 {istoretl, 
 
 unpaid, 
 9, 7«5. 
 
 in taxes 
 
 LEOISLATIVK ASSKMHLY, .|imlity of voto lor, 11. 20*. 
 
 liESSlOK not to iH'tition or vote for local iniiirovomt-nts, 16U, 1(J7. 
 may if Icrni t'.xccctls duration of. Hi". 
 ('ov«'nant liy, to pay taxon. I'lTcct of, Hi7. 
 boili owner and lesHt'e cannot tictition. ICiT. 
 
 LETTKH, notice l.y, :W. 
 
 1-KVY liy collector for the taxes in arroar. <i8. 
 
 LIAHII.ITY of lands for sale and wbeu. 71. 
 of persoiiN aildi'd, 2(M». 
 
 LIBKAUY. rulilie. exempt from asscKsment and taxation. 5, 
 
 liiKN, accnu'il taxes a special lien upon tlie land, liS. 
 
 preferred ov»'r all other liulits except the Crown. <W. 
 on land for tax monies am' improvements. .S(>. .S7, .N8. 
 
 LIErTEXANT-tJOVEUNOll personalty and olllcial income, fx 
 empt. (!. 
 to consider assessment nnitters sent to, 4S, .'(>, l."8. 
 
 r.IFE ASSrUANCE COMPANIES, ta.xes payablo to the proviuce, 
 11'3. IL'4. 
 
 LINE FENCES. 242. 
 
 fence viewers award in disputes. 242. 
 enforcing award in Division Courts. 242. 
 certificato fiom clerk to the muni(i|ialily, 143. 
 placiuK np(tn r(dl to be (•«)llected as other taxes. 24.^. 
 
 LKJl'IDATOR of companies, taxes to province a first lien. 131). 
 Koods with, not liable to seizure for arrears. <i-i 
 lial)le while he occupies or uses premises, (i4. 
 LIST of lands lial)le to be sold for arrears to In- furrish"(l iha clerlv, 
 (!0. 
 san.»> to 111" kept on tile by treasurer in h's otilce, (iO. 70. 
 clerk to deliver copy to assessors, (!i). 
 
 to show if since occupied, built up<ni. or incorrectly dost'ril)ed, 
 7(». 
 
 LISTS to be sent by Crown to each treasurer, (IS. 
 
 of arrears in duplicate to lie st'nt liy tre:isurer to warden, 7.'*. 
 
 of non-resident owners and arrears to b»> niaile out, ilH. 
 
 of all names on assessment roll to be prep ired by the clerk. lOS. 
 
 copy to be posted up in clerk's office. lltS. 
 
 three copies to l)e sent to each .Indue of (bounty Court, 108. 
 
 copies to be sent to each member of the (^ouncil, 1!(S. 
 
 treasurer, 11)8. 
 
 sheriff, !!»«. 
 
 clerk of the peace, 198. 
 
 every postmi.ster in the mnnicir.ility, 198. 
 
 every head of pid)lic seho(d. 108. 
 
 the clerk of the county. 198. 
 to be finally revised before 1st Decenilier, 202. 
 of voters from the roll, 205. 
 
 LITERARY' or Scientific Institute, exempt. .5. ^ 
 
 LOAN CO^irANlES. form of statement for tax ptirposes, 1.T2. 
 li:ible to province for taxes, 124, 128. 
 shares in stock of, exempt, 7. 
 interest and debentures from the stock liable. 7. 
 
iillll 
 
 I ! -Mi 
 
 i 
 
 il ! 
 
 396 
 
 INDEX. 
 
 (in the iuitiiilivc 
 
 l.OCAI. IMI'UOVEMENT SYSTEM cIiMrfrfabli' to i>miH>i(y <xeau»t 
 o. 
 liaynu'Ut of suiiu', U4. 
 li'ssi-f not to vote for, 150. 
 in ccrtiiiii mnuiciiiiilitios, l(i3. 
 i-oiutcil niiiy pass l>y-la\vs for, l(i;». 
 iimst adjust iiroportioiis to tlu' asscssinoiit, Ki.'t. 
 fijibt of appoal tlu'fcfroiii. l(i.'{. 177. . 
 
 siicfcssivt' as.-;ossiiioiits for. 1(1.">. 
 Ii'vy by fronta>;o or spocial r;itt', 1(1(». 
 not to apply to ordinary repairs. Ititt. 
 "by petition," "on sanitary grounds. 
 
 method," 1U7. 
 owners to r«'present one-half in valne, ItiS. 
 petition within one month after last publication, l<i8. 
 notice each week for two weeks in two newspapers. 1(!S. 
 if opposition sufticient then two years must «'lipse. KiS. 
 three methods only for, 173. 
 
 eoinicil may issue debentures in respect of. 180. 
 exemption from certain rates, ISl. 
 <'hnr>:es on the jiroporty, 181. 
 breach of covenant as to, ISl. 
 meaning of, -<>4. lid.", 2(M!. 
 
 LOCAL RATES, ."., CI. 8S>, VM). 
 
 treasurer may receive nrrenrs before return of the roll. 72. 
 
 LOCATEES. interest liable to taxation. 18, SO. 
 liable to perforin statute labor, .~)ll. 
 
 LOT, clerk to examiiH' assessment roll, as to des riptiiui, if built 
 ui)<ui or occupied, 70. 
 any number of lots nn\y be included in one dceil, 8.'1. 
 
 LUNATIC ASYLUM, exempt, .'>. 
 
 LUMBEKMAN, assessments effectinfe', 15. 
 
 MA(}A.N'ETAWAX, tax sali-for lands in certain townships to be 
 held at. '2Sd. 
 
 MAILLMJ NOTICE to each person on r(dl for unpaid tixes. (-8. 
 
 AIANHOOn SI'IFUA<;E UEGISTUATION ACT. IL 14. 1:6. 2(13 
 
 MAMTOULIN, taxes. 13.->. 229. 
 
 II trovernment tax of one t-eiit an acre, l.S.'i. 
 n school tax of one cent an acre, 13(5. 
 
 MANUFACTI'UINCt establishment may be exempted from taxation. 
 I'JIi. 
 except as to school tax. 193. 
 for period of 1(1 years, 103. 
 
 nnd extend fcu' a further period of 10 years, 1!>3. 
 nssent of eU'ctors necessary as on creatinj; u debt, 103. 
 two-thirds of the elector's on the voters' list, 1J»3. 
 n majority also of the electors votinjj, 103. 
 
 MAHINEU, exempt, l.->. ' 
 
 MAS'J'EH of titles, duties when land sold for tni«>s, 22(1. 
 
(•xeinpl 
 
 uiliativt 
 
 S. 
 
 if lmi\t 
 
 ip^ to lie 
 
 ■s, *\H. 
 11:6, .i03. 
 
 taxation. 
 
 Jl>. 
 
 INDEX. 897 
 
 MAYOK. 3."). 
 
 imist s«'(' that the assessors perforin tht'ir duty, 13. 
 
 to suninioii Court of IJi'vision, ill. 
 
 iiiiy take atltilavit for siicf'y distross iiroroodiiiKs. (!.". 
 
 iliitios of. UO. 
 
 nnd asst'ssuu'iit coiiiniissioiier to npitoint the assrssors, 153. 
 
 MEETlNMiS of the Court of Uovisiiui. ."JT. 
 of tlio Coniniissiorcrs. ."i!l, IIO. 
 
 ME.MHKliS OF COINCIL wlio vote to .•.xccimI a.itli -li/.t'd oxpiiidi- 
 turt' dis(|ualiKt'd f(U- two years, 2(11. 
 
 MKMOltlAIi of iustrunieut for rev'istratioii, 84. 
 
 MKHCIIANTS. 24. 
 
 income exempt if tapiltl liaMe to taxation. (>. 
 
 MILITAKV SKKVICK. .cria:'.! per.>«uis in, exiiiipt. ■'.">. 
 
 MINKItAL LANDS, asses.sment of. 21. 
 valuinj; sanu>, 21. 
 
 MIXES. 21. 
 
 MiMX(; SCHOOLS, 2.-9. 
 
 municipality may iirovidi> for liy speci:il vote, 2."'.). 
 elec tors to assent to the liy-law, 2ti(>. 
 upon petition then by-law to he suhmitted. 2<!0. 
 ten years, nor f(U' more than thirty years, 2(i<>. 
 MTXISTEU OF AtJUICT'LTTUE, returns to hy the cl. rk, l.jl. 
 
 MODE of assessing real property, 17. 
 
 of rcKisterinj; certain deeds, 8.*?, 84. 
 MONDAY instead of Tuesday for certain tliin;;s to he doni', I.'m. 
 .\IONEY collected for county purposes, (t!). 
 MONTHS, clerk to receive from treasurer every three months copies 
 
 receiots, HO. 
 M01{T<JA(;ES, inc<une from, exenii)t, <>. 
 
 short form, provision as to taxes, 222. 
 
 MOTH EH, 14. 
 
 MUNICH'AL proiu'ity exenipt, .">. 
 
 must he occupied hy servant or ofKcer, .". 
 
 tenants or lessees not necessarily exempt. .">. 
 
 certain otilcers exi>m))t. 2(>. 
 
 4'onncil may hear iietition. 49. 
 
 corporation may appeal as to assessments, 114. 
 
 property, rights not nlTecti'd hy sale for taxes, SO. 
 
 Act. 11. 
 
 Drainige Act, l.'tCi. V"A. 187. 
 MT'NICn'.XLITY, wln-n owner non-resident hut in the province, 17. 
 
 may huy lands sold for :irrears of taxes, 78. 
 
 must sell land honght at tax sale within 7 years, 78. 
 
 united, and then (lisunited, adjustment of taxes, 73. 
 
 provision as to under general and special acts, 118. 
 
 responsible to the (,'rown for offlcinl funds, 100. 
 
 If taxes cannot be recovered in the special manner provided hy 
 the Act, tlu'it taxes a debt. (5(» 
 
 MISKOKA, <ertnin provisions in, to annual statenii'iits not to apply 
 to. 17m. 
 nsHOHsment nnd taxes in, 227. 
 
§1' 
 
 398 
 
 INDEX. 
 
 :f I 
 
 NAME to 1)0 on roll in full of taxnldi' person. 11. 
 
 to bo in iiilviTtisi'incnt of iiroci'cilinjis for rccovory. i\{'>. 
 
 MA.MKS nin.v lie put on tlio nssossnn-nt roll h.v rtMHit'st. (!(!. 
 
 NATLUAL (JAS COMl'AMES to pay tax"s to the province. Ikl". 
 
 NA'AL OKKICIOU, ro>r)iliir sorvico up to ij^'i.UOO, exempt. (J. 
 
 NEGLI'X'T of duties by elerk, 71, JMi. 
 assessor, 71, 'JU. 
 eolloi'tor, 9G. 
 treasurer, 9(1, 100. 
 
 ^EGLE('T OF DVTY, by olHcers. p.oeedure and penalt.v. OU. 
 Court of llevision appealal)le. 114. 
 
 ISEUliECT OK OMISSION, effect of. .">2. 
 
 NENNSrAPEUS. annual statenu-nts of towns, townships and 
 villages, to bo published in, 1. ">•">. 
 
 .NL'MBEU 1() he on roll of person assessed. 11. 
 NEW MrNlClPALITIET!, ."2, 14S. 
 
 arrears iif taxes in. 01. 
 
 the assessment roll. 14!S. 
 
 government tiixes to eease. l.'JO. 
 
 collection of taxes in, 03. 
 
 voting in, 14«, 140. 
 
 NEW TOWNSIIII'. (lualitication apart from roll, I4(i. 
 NEW TUl.VL, appeals to .ludjre in nature of a new trial, 44. 
 NEWSl'Al'EU, ;{0, 70, 77, 7S. 111. 
 
 Ml'lSSlNO niSTIUCT, assessment and taxation in. -'20. 
 NO-BIDDEUS, sale to be adjourned, 140. 
 NON-ASSESS.MENT, what to be done when discovered, 7.'{. 
 
 NON-RESIDENT, 10, 17, 23, 2,">, .Tt, 40. ,-.(!. ('5, 110. 
 notice by, for as.sessment i)uri)oses. 3. 4, 10. 
 lierson not havinir vriven notice for unoccupied land. 17. 
 appeals by, 40. 
 if lands (tf. assessed 2.''> per cent, higher than sriniilar lauds of 
 
 residents, taxes on increase to be struck otf, 49. 
 notice to by the uiunicijiality. 2S. 0."». 
 
 statement of taxes and deniantl of piiynient necessary. Cm. 
 distress in certain cises, (10. 
 council may extend time for |)aynuMit, 7<i. 
 list of arrears ;is to. !K(. 
 amciidmeiits as to. 110, 11(t. 
 council may estimate against. 1."»7. 
 ui;iy crmnuite statute labor l.-ix. 101. 
 
 .NON-UESIDENT LAND I TNI), !I2. * 
 
 created, 03. 
 
 debentiiri's may be issu<'d in respect of, 04. 
 
 payible with interest out of sucli fund. 04. 
 
 only t'Xtends to tw;t-thirds of the arrears. {(4. 
 
 debentures limited to <'ight years for .t«100 each. 0.1. 
 
 electors uc«'d not vote oii the by-law. 'M. 
 
 warden and treasurer to negotiate for, 04. 
 
 proceeds only to ho paiil as by-law dirocfs. !i4. 
 
 general fund5 may answer dehciency. 04. 
 
 auditors to report on eii'h 1st .lanuary. 'Xt. . * 
 
INDEX. 
 
 399 
 
 MON-UESll>EM' LANI>S, y, 23, 84, 145. 
 Ww roll us to, <i2. 
 trfolioklor, 21. 
 
 stiituto liiljor ill rt'siK'ct of, .'>4, 14r». 
 jirri'iirs tiltt-r return of Koll, 72. 
 tiixos niiiy Ik' roinitti'd, 72. 
 
 NO.N -MJMCll'AL VOTERS, not to 1k> ou ivvised list, 203. 
 
 NON-l'AV.MKM' at sak', lands to lie ayain luit up, 8U. 
 
 ^OMl^'ATl()^■, tlcrk to iiroduci' assessnu-ut statt'uieut at, 155. 
 
 " NOT OCCUriED. " 09. 
 
 to iiiw noticL' for assi'ssiiiont, 3. 
 
 NOTICE 
 
 iH, 4l». 
 
 12, 28. 
 
 (lato of its (k'Uvory liy assossor to be cutfit'd on r( 
 
 to ri'niaiu open for inspeition, 20. 
 
 as to railway, 22. 
 
 by assessors to all porsous Ikmuk put upon the roll, 2!). 
 
 to separate seliool supporters, 3(t. 
 
 time and service of notice, .'53, 43. 
 
 of appeal to County ,ludge, 43. 
 
 of heariuK by County .Indjre, 43, 4(!. 
 
 and list of appeals to Tie iiosted up by elerk, 43. 
 
 for nieetin;; of road coniniissioners, TiS. 
 
 to perform statute labor, (iO. 
 
 to non-resident, 05. 
 
 of sale of goods under distress warrmt must be six days. OO, 
 
 by advertist'uient in three iiublic, places of sale of jrooils, (iO. 
 
 to tenant to pay rent to colleitor, 07. 
 
 by a non-resident icsin'ctinj; assessment, 3, 4, 10. 
 
 to a non-resideir 
 elainiinj; exempt i. 
 to iierforni statute labor. 50. 
 
 iiectini; assessment, 28. 
 . ithin one month, 8. 
 
 b 
 
 y collector demanding jiayment, O: 
 
 of s:ile for arrears of taxes, 77. 
 
 of adjourned sale, 78. 
 
 for payment of tax«>s must be left by collector. 02. 
 
 must be given to each person on the roll of unpaid taxes. ("8. 
 
 mtist be Kiven that the land is liabk> to be sold for arrears of 
 
 taxes. 0!». 
 form of notice by non-resident, 101. 
 penalty for teariu!; down or defacing. 101. 
 of council of their intention to buy lands at ;i tax sale. 78. 
 the clerk to mail to each person a notice of arrei 
 
 no. 
 
 n'ferring to the (Jazotte. uistead of iirinting full list in news- 
 
 liajier of tax sale. 111. 
 to he given of ackliug perc<>ntage or of discount, 113. 
 to plaintitl in actions of disputed tix titles. 87. 
 of arrenrs of taxes in the Township of York. 133. 
 to be given of ailjourned tax sale. 140. 
 in cities, assessment commissioner to receive notices. I.'."'., 
 of tax sale in newspaiM-r shortened. 111. 
 
 of by-law for local improvement and of sitting of the Court. 10!>. 
 contents of the notice and its service. i<il). 
 
 to be sigiu'd by the clerk nnd th(> assessment r 
 
 to be mailed fifte(>n days before the Court, 170. 
 nnd ten days in the nevvspnp(>rs. 170. 
 petition and nnmes in townships, 188. 
 
 omniissi(,n(>r. 170. 
 
400 
 
 INDEX. 
 
 ! i\ 
 
 I r- 
 
 NOTICE- C<./(/;//i/<'r/. 
 
 by the Muster of Titles to owu.t upon a tax snie. 22(>. 
 
 to the clerk Ity seimriite sdnxd supiMirters, 2Tt',\. 
 
 affords exemption from i)ulilie school taxes. 2.":{. 
 
 false vulne, penalty, ."t!-J(», 2Th\. 
 
 liy a company snp|iortiii>; separate schools. 2."i7. 
 
 to owner and lessee of hx'al improvenu utSo "JtiS. 
 
 to he mailed tifteen days to every person entitle, 1 to, 2(»!>. 
 
 ten days ;idvertisenient in newsitaiicrs. 2tiS». 
 
 Court of Itevision must sit live days liefore niiiutli is ui). 2G9. 
 
 OATH OF COI.T.KCTOK. treasurer to ulminister, f,7, ti,S. 
 triinsmission of statement f nd demand. <>7. 
 that statements on the roll are cori'ect, (IT. 
 may he (|ualified as to vacant lands, IKJ. 
 
 OATH OF ME.MBIOIJS of the Court of Revision. 'M. 
 of the valuators, .')2. 
 
 assessors to the lists of hinds in arrears. 70. 
 Indian, chiimin}; rif;ht to vote. 20."». 
 
 OATHS, 1."), H7. -14, 7tS. IKi, 148, 14'.». 
 
 OB.TECTIOXS to voters at nieetin« of commissioners, ."t8. 
 
 OCCT PANT, 14, 148. 
 
 hushand to he assessed with wife of wife's p"op rty, 17. 
 deemed the owner, if owner out of the province, 17. 
 when not possessed of sutHcient poods for taxes, OS. 
 names to he on list of arrears returned by the iis-sessor, 70. 
 
 OCCrPATIOX of taxable party to appear on tho roll, 11. 
 by different persons defined, 89. 
 by adverse possession not to pass by tax sale, 8.1. 
 
 occuriED. no. 
 
 j'u 1 parties notified. 09. 
 
 lands, subsequent to roll, treasurer to notify clerk, 70, 
 
 OFFENCE, penal, 28, .31. 
 
 OFFICE, taxes to be paid to treasurer at his. 14.*?. 
 treas\irer L'oinj; out of does not ;tffect sale. 8.'>. 
 
 OFFTCET{. who to receive arrears after returns of the roll, 72. 
 action against, statute for protection of. 217. 
 duties of. 90. 
 
 OFFICIAL aibitrator, 35, 30. 
 
 o'-cupation of assessed premises, 4. 
 
 OLD TAX SALES y.ruM- to 1st .January. 18ril, 8:1. 
 prior to 1st .January. 18({0, 83. 
 
 "OX THE PREMISES," ll.'*. 
 
 ONE MOXTH, after delivery of roll collector may distrain, 00. 
 
 OXTARIO Election Act. Tl, 14. 
 Gazette. 48. 70. 111. 1.39. 
 Voters' Lists Act," 190. 
 
 OMISSTOX of Court of Revision, pround for appeal, 114. 
 from the assessment roll, 28, .31, 37, 200. 
 
 OMITTED ARREARS, 73. 
 
INDEX. 
 
 401 
 
 Ol'ENlNG KOADS in iiiiinfoiporuti'd township!!. 2t!2. 
 t'xptMidinjj: taxes lor, 231. 
 
 " OKIGINAL OWNEK," meaning of, 89. 
 
 OUDEU, sunininry order from High Court or County Judge to do 
 repairs, 103. 
 to stay certiticate by Master of Titles to tax purchaser, "'2>\. 
 
 OUl'HAN ASYLUM, exempt, 5. 
 
 OUTLAWltY, (lis(iualifies assessor o'- oolleetor. l.'l*. 
 
 OVERCHAKGE, 38, 40, 42. 
 
 ONEKSEEK of highways, 57, 59. 
 
 OWNEK. 113. 
 
 may pay taxes ou sub-divided portion of lot, 42. 
 liable to perform statute labor, 59. 
 
 goods of owner liable to distress for arrears of taxes. (iS. 
 assessors to enter names of all owners in list of arrears. 70. 
 preference to. on sale for arrears, 78, 140. 
 entitled to redeem, 82. 142. 
 
 to aoe«'iit value in certain cases of invalid tax sale, 8<i. 
 or 'iling release entitled to money, 87. 
 
 c racts between owner and tax i)urchaser continued, 80. 
 ehect of tax sale upon owner's title. 89. 
 occupation of lands by the owner, 89. 
 not liable to distress on vacant lands, taxes, li4, 115. 
 entitled to pay taxes ()n some lots only, 138, 139. 
 in ilunicipal Act includes leaseholder, 107. 
 if name not on as.sessment roll (o make declaration. I(i8. 
 ascertained by by-lnw, 178. 
 
 may petition Council to aid street railway, 190. 
 name and address must be on the assessment roll. 11, 148. 
 property must be assessed to the actual, 17. 
 nmrried woman as, 17. 
 
 if owner does not occupy then the occupant represents owner, 17. 
 both occupant and owner to be assessed, 17, 18. 
 several, each liable for proportion of assessment, 19. 
 entitled to statement of arrears. 73. 
 no charge therefor it taxes forthwith paid, 73. 
 treasurer may charge for search and statement. 7.'t. 
 redeeming must pay full amount of claim, 78. 
 
 " OWNElt I'NKXOWX." assessor must make diligent enquiry be- 
 fore so returning, 18. 
 
 OWNEltSmr. iKissession of goods, evidence of, (14. 
 joint. 148. 
 
 I'ADDOCK. as.sessment of, 21. 
 
 T'AKK, public, exempt, 5. 
 
 may !«> located without its own municipality. 5. 
 U'ode of sissessing park lands. 21. 
 
 I'ARLOR CAR COMPANIES, taxes payable to the province by, 127. 
 
 PARRY SOTTND District, assessment and taxation in. 229. 
 tax sales for certain townships to be held at, 233. 
 certain provisions as to annual statements not to appl.\ to. 155. 
 
 A.A.— 2(i 
 
f I 
 
 402 
 
 INDEX. 
 
 PAUTICULAltS to 1)0 funiislu'd iissossors fully, 27. 
 of luuds to be sold for urrears of taxes, 70. 
 treasurer to prepare copy of same, 70. 
 in .sei)arate eoluinus with eosts for eat-h lot. 70 
 distiiijiuishiug laiida as patented or unpatented, 7(i. 
 or under lease or license of occupation from the Crown. 70. 
 treasurer to cause list to be published four weeks in Ontario 
 
 Gazette, 7<i. 
 list to 1m> published once a week for thirteen weeks in local 
 
 newspapers, 7(i. 
 if union of countits, then in each county of the union, 70. 
 in adjoining county if no local newspaper, 70. 
 
 PARTNEKSHir, appeals as to, 40. 
 property, assessment of, ID, 2.'). 
 
 PATENT, taxes in respect of a portion of the lanl mentioni'd in the, 
 138. 
 to issue to the tax purchaser, 207. 
 
 PATH MASTER, 50. 
 
 PATIENT in lunatic asylum, assessment as to, 10. 
 
 PAUPERS, 10. 
 
 PAVEMENTS, local improvement rates for, 174. 
 
 PAYMENT of money into Court upon an invalid sale, 80. 
 entry of the payment of certain monies, DO. 
 out of Non-resident Land Fund, IKi. 
 over by collector to the treasurer, (57, 97, l.o3. 
 arrears after return of roll in townships and villages, 72. 
 treasurer may receive, for arrears up to advertising, 110. 
 of company taxes, 130. 
 
 PAYMENT OF TAXES, 34, CO, 74. 119. 113. 1.30. 
 to be made into the treasurer's oHice, 113. 
 
 for the province to be at the provincial treasurer's otflce in the 
 City of Toronto, 143. 
 
 PENALTIES. :W, 00. 72, 9(5, 101, 114, 150, 151, 154, 155, 201, 214, 
 21(5, 242, 277. 
 
 PENALTY against witness, 37. 
 clerk, 40, 71. 
 assessor. 71. 
 for not completing roll in proper time, 97. 
 for entries on roll to effect vote, 201. 
 for breach of sewer regulations, 277. 
 
 PENITENTTARY, exempt, 5. 
 
 PENSION up to $200, exempt, G. 
 
 PER CENT., owner must pay ten upon redemption, 142. 
 
 PERCENTAGE, 34. 35, 44. 45, 70, 74. 
 
 same to be added yearly, 1st May, 74. 
 
 none from non-resident taxes, land fund, 95. 
 
 in addifon to the taxes, 113. 
 
 PERSON liable for taxes, not paying and no distress for, 68. 
 
 " PERSON ASSESSED," 63. " 
 
INDEX. 
 
 403 
 
 PERSONAL t'stato iiuludi's all except land, 3. 
 
 proporty, debts atiuiiist and eriual to, exeiniit, 7. 
 
 under $100, oxonipt, 7. 
 
 must be assessed in its own locality, 17. 
 
 must bo against person in possession and owner, 17. 
 
 mode of assessing, 24. ' 
 
 assessment against absentee, 2t>. 
 
 PERSONAL PROPERTY, appeal in respect of, 24. 
 
 I'ETITKJN in respect o£ assessment, 41. 
 by non-resident, 41). 
 tor local improvenienls, l(l(!, 2(i4. 
 
 nnist be signed by two-thirds of the owners, KMi, 2G4. 
 according to the last revised assessment loll, ItiO. 
 must represent one-half value of propertv to be benefited 
 1()(J, 2(U;. 
 
 attached diagram of each parcel to be as^esst>d tlierefoi- 
 
 266. 
 and .street numbers of the buildings, 2(M(. 
 certilicate of clerk to be endorsed after his examination, 
 
 to be transmitted forthwith to the engineer, 200. 
 
 engineer to report thereon, 207. 
 
 against local improvements, 208. 
 
 if opposition prevails then two years must elan o 208 
 for watering streets, 184. 
 improvement of roads in townships, ISO 188 
 by three-fourths of tlu> owners in townships for the Council to 
 
 mi re base, 1m. 
 to represent two-thirds in value. 177. 
 no »n^'J^<^to be removed from petition without consent of .Itidge, 
 
 for reduction of taxes nmst be one week prior to sitting of 
 Court, 282. 
 
 PINE timber or trees, do not pass by tax sale, 141. 
 
 PLACE OF TAX sales, 77. 
 
 Council may petition Lieutenant-Governor to change, 234. 
 PLACE TO BE ASSESSED at, 20. 
 
 where several businesses', 2(5. ; 
 
 PLAN, inspector may order filing in several divisions, 2(52. 
 
 sub-division of land after assessment, 42. 
 PLANK roads, 22, 25. 
 
 PLANK SIDE^^'AL'KS. 270. 
 petition against, 270. 
 notice to all parties as to, 270. 
 council to hear complaint against. 271. 
 two-thirds of Council may onler, 271. • 
 
 PLEASURE GROUNDS, assessment of, 21. 
 POLICE COMMISSIONERS. 100. 
 POOR HOUSE, exempt, 5. 
 
 POPULATION to be determined by the Assessors enumeration 147 
 assessment roll to show the total, 114. ' * 
 
 PORTION of taxes and portion of assessed property 14'> 
 recovering only part of taxes, G7. 
 
404 
 
 INDEX. 
 
 rOSSESSION of the laud by the owner after tax sale, 81). 
 tlela.ved one month in action against tax luircliafier, 8(i. 
 on disiMiteil tax sale, 8S. 
 
 rOHT DFFICK. address must lie (m assessment roll. 11. 197. 
 notice sent tliiouKh, 'UK <>,">, (tU. 
 follectors name and adtlress in\ist be on the d«<mand, (">.">. 
 
 I'OSTINtJ nil list of complaints for the court, UN. 
 
 rOSTIN<J T'l' STATK.MENT IN ollice of ch-rk and tr.'asnrer, I.'m. 
 all the i»ost ollices in the municiiiality, l.Vi. 
 not h'ss thai', twidve other places. l."». 
 
 rOSTrONEMENT of hearing of appeals, 38. 
 of sale for taxes, 77. 
 
 rOVERTY, extreme. Court of Uevision may renut or n-duce taxes 
 on accotint of, 281. 
 
 rOWEU to incur debts for local imi)rovemeut, 173, 17'J. 
 
 PREMISES, when not snlHcient goods on for arrears, CiS. 
 
 I'RIORITY of certain rights, 83. 
 
 I'RISON. Central, exempt, 5. 
 
 rROCElU'RE. 47. 
 
 for collection of non-resident taxes, Cm. 
 
 TROCEEDINGS before the Court of Revision, 37. 
 
 the County Judge, 44. 
 
 stipendiary magistrate. 47. 
 
 Court of Appeal, 47, 48, 45>. 
 clerk to enter all in books, loO. 
 
 for assessment cpou separation of municipalities, Jtl. 
 against the collectors for not assessing. J(7. 
 
 sheriff for not executing warrant against the collector, 08. 
 
 at trial in disputed tax titles, 87, 88. 
 
 PROOF of error in payment, 72. 
 
 at trial of disputed tax sale, 88. 
 
 of fraudulent assessment, 97. 
 
 of lands occupied for farm purposes to be furnished, 13(5. 
 
 when owner pays taxes on a portion of laud, 139. 
 
 PROPERTY, means and includes both real and personal. 2. 
 the assessment roll to contain explicit description of. 10. 
 aualifieation, 140. 148. 
 immediately benefited, 1(>3. 104. 107. 
 
 PROPERTY OWNER, appeal against local improvements. 209. 
 
 I ROTECTINCt the property after the sale and before the deed, 81, 
 14a. 
 
 PRO\'lNCE. personal proi>erty owne<l out of. exempt. 7. 
 
 entitled to arrears where new municipality formed. 13(!. 
 
 " PROVINCIAI- REVENUE ACT." 123. 
 taxes. 01. 89. 99, 137, 138. 
 
 PROVT?s"C[ATi SECRETARY, duties in equalization of assessments. 
 .50. 
 
 PROVINCIAL TREASURER may purchase lands at tax sale for 
 the province, 141. 
 to return monies as certified to, 154. 
 
 ,/ 
 
INDEX. 
 
 ■tor) 
 
 I'KOVISIONAL COUNTIKS, ai.juals in, 47. 
 
 PUBLIC Lniid Act. 141. 2<MJ. 
 l\w Liliiiiiics. 'Jlio. 
 
 si>«'(ial annual nitf for, 1.'35. 
 Act. 13(5. 
 
 rate, 01. » 
 
 scliocil snpixdtcr, 30. 
 nu'ctinn, i"*". 
 auction, 7S. 
 
 usi'. list fih'd in clerk's ottici' for, (!9. 
 notice of six (la.vs for s:ih> of ^oods st-izeil for taxes, 0(1. 
 
 " rUBLIC LIBHAKY HATE." one-half mill only, 2.{.->. 
 in cities of KKt.dOO one-(iuait»'r mill only, 2;{ri. 
 ratepa.vers liy two-thirds vote may iiKiease, '2'A't. 
 
 ri'BLK' .MONIES, treasurer's bond applies to all, 100. 
 
 PUBLIC PARK, 230. 
 
 special rite may lie one-half mill annually, 230. 
 
 " The Park Eund Kate," 237. 
 
 included in the two cent limit of taxation, 230. 
 
 PUBLIC SCHOOLS, 243. 
 
 in unorganized townships, assessnii nt rolls as to, 24'{. 
 
 appeals in respect of, 24;>. 
 
 certificate to be attached to roll. 244. 
 
 collection of rates, 244. 
 
 union school sections. 24."». 
 
 cqualiz:ition of assessments, 24r(. 
 
 township's assessment. 240. ' 
 
 debenture in urban nnuiicipalities, 248. 
 
 grant of monies to. 2.^)1. 
 
 PUBLICATION of notice. 39. 
 
 PL'NCTUAL payment of instalment, then extensit n for biilance, ll.'J. 
 
 I'UNISIIMENT OE oflicers for fraudulent assessment, !>0, 1)7. 
 sheriff for neglect of duty, J»S, 1)9. 
 
 PUKCHASE MONEY and ten per cent, added to lediem, 82. 
 
 I'UIiCHASE OE works in townships by Council, 177. 
 
 on petition of thui>-fourths of the owners, 177. 
 
 to represent two-thirds in valui'. 177. 
 
 price to be fixed by iirbitratiou, 177. 
 
 the purchase money to be raised as for loc:il rates, 178. 
 PURCHASER'S rights under tax sale, 80, 81, 8'2, 8.'{, 141. 142. 
 
 entitled to deed and duplicate after one year. 83. 
 
 tender or payment for redemption terminate, 81, 142. 
 
 redemption money is for the use of the. 82. 
 
 protected in their tax purchase, 89. 
 
 may pay full value of land into Court on invalid sale, SO. 
 
 interest in Crown lauds assessable, 18. 
 
 rights on snle for taxes, 8(>. 
 
 default at tax sale, 80, 140. 
 
 acquires limited interest in unpatented lands, 207. 
 
 QUALIFICATION to vote according to the assessment roll, 14, l.">, 
 3a. 148. 
 in new township, 140. 
 of voters at municipal election as from the assessment roll, 140. 
 
406 
 
 INDEX. 
 
 QUANTITY OK LAND EXliMI'T in portiiiu districts 320 ucrcs 
 
 niul I'xlt'iulM to :ill in actual cultivation, \'<W. 
 
 giAUUIKS, assessment of, '_'3. 
 
 t^UI'^l'^N) l>ro|«'rt.\ liu- the use of lier Majesty exempt, 4. 
 
 QUESTIOMNtJ deed under tax sale witliin two .vear«, 85. 
 
 yl'lETlNtS titles to real estate, '2'2'2. 
 
 certiticate of title provides against all taxes, '2'2'2. 
 unless same is lualitied in the aiii)lication, -'2'2. 
 
 QL'OIU M of Court of Kevisiou. 3(5, 37. 
 
 of Judge's on eqiuilizing the rolls, 't'2. 
 
 IIAINY mVEU DISTUICT. taxation in. 13."., 2*J!>. 
 a government tax of one cent iin acre, 13.">. 
 a school tax of one cent an acre also. 135. 
 
 IIAILWAY company, assessment, 4. 
 shares in stock of exeni|>t. 7. 
 annual statement from, '22. 
 personal property in, 27>. 
 
 talving stock in or guarantee l>y corporation, 1S<). 
 Iionus, gift <u' loan in certain townships, 11)0. 
 taxes payable to the province by, 1-."), 1"J!». 
 
 RAILWAY ItATES, by-law as to. 158. 
 
 ItATE OF TAXATION, regulating and couditi<ms. 32, 33. 
 
 KATErAYEIt, IS. 148. 
 
 KATEl'AYERS share not part of general muuii-ipil debt, 183. 
 
 voting in townships, 188. 18!t. 1!H». 
 
 complaint on local imiirovement, l'J3. 
 of state of repair, 1!>3. 
 
 sunnnary aitplication to High Court, li)3. 
 
 tiebenture. under non-resident land fund do not require assent 
 of. IW. 
 
 may appeal on any assessment, 114. 
 by-law supi»orted by, 117. 
 
 in unorganized districts, l->4. 
 
 nmy inspect auditors accounts and reports. 134. 
 
 ami take copies at their own expense, 1.54. 
 KATES. 80. 
 
 may be levied by sheriff to satisfy execution. 158, 150. 
 
 Council not to collect more than annual amount required, 158. 
 IIATIO of statute labor taxation, .54, 59. 
 HEAL PROPEItTY, and (jualitication to vote in respect of, 147. 
 
 REASONS BY COLLECTOR for unpaid taxes on his roll, G8. 
 
 " non-resident." (58. 
 
 " not sufficient proix-rty to distrain," (i8. 
 
 " instructed by Council not to collect," (J8. 
 RECEIPT by treasurer to be given for arrears, 72. 
 
 must specify amount paid, for what period, description of lot, 
 and date of payment. 72. 
 
 production of. evidence of payment, 74. 
 
 party entitled to upon payment for taxi-s, DO. 
 
 to be given for redi-mption money, 82, 142. 
 
 book to be kept by officer, HO, 117. , , 
 
INDEX. 
 
 407 
 
 llE(J01tL> uf inet'tiugs, 58. 
 
 UECOVKUY OV TAXES, from fithur owner, teuant or occupant, 18. 
 or from any future owner, ttuaut or oecuiiant, IS. 
 from tax purdniser on an invalid sale, 85. 
 in the special manner provided liy tlie Act, (Mi. 
 
 UEDEEM, all persons int«'re»ted in land assessed imi.v, 81i. 
 
 UEDEMI'TION, 78, 71), 81, 82, 142. 
 
 owner must pay lull amount iu, 140. 
 
 ItEUUClNG and remitting ta.xes, 42, 277. 
 by Lieutenant-(Jovernor, 12U, 127. 
 
 l£EEVE. the. U3. 
 
 UBFOliMATOKY, Provincial, e.xempt, .j. 
 
 UEFUSAL, disregarding refusal of property owners, 2(!4. 
 
 of Court of Itevisiou to hear or decide an aitpi-al, is appealable, 
 114 
 
 IIEGISTEIMXU, effect of not registering tux deed within eighteen 
 months. 8:i. 
 
 UECJISTKAH, 3(J, TiO, 51. 143, 153. 
 instrument, proof, 224. 
 
 fees for registering certiticate of sale, 224. 
 fees for registering certificate of payment, 224. 
 to furnish list of all conveyances for prior months, 224. 
 
 KEGISTKAIIOX of birth and death, 10. 
 
 not necessary to preserve tax claim as a siiecial lien, (i8. 
 
 by-laws concerning local improvements, 15U. 
 
 of instruments. 223. 
 
 every tax deed to be registered within eighteen months. 223. 
 
 registration of deed prior to 1st March, 1808, 224. 
 
 amendments on, to plan, 2(>2, 203. 
 
 of deed. 83. 
 
 UEGISTUY OFFICE. 141. 143. 
 
 treasurer may make search in, 82, 142. 
 
 UE-IXSUUAXCE by companies, 124. 
 
 ItELEASE and conveyance in invalid tax sales, 8(5, 87. 
 
 IlELIGIOX of person assessed to be on the roll, 12. 
 
 REMEDIES, other, for collecting taxes if distress fails, 130. 
 
 IlEMUNERATIOX of officers of Court of Revision, 30. 
 of Board of .Judges, 4(!, 47. 
 
 RENFREW NORTH, certain provisions as to annual statements not 
 to apply to, 1.55. 
 
 RENTS from real estate, exempt. 7. 
 
 may be paid by tenant to collector for taxes, 07. 
 
 REPAIRS, municipality must, after local improvements put down, do 
 all. 100. 
 
 REPEAL of statute, efifect on sale, 85. 
 
 REPEALING by-law resitecting local improvement rates, 182. 
 must have assent of electors, 182. 
 
408 
 
 INDEX. 
 
 '■ 1 
 
 
 It I 
 
 KKriiEVlN of pinilM s.'i/.fd fi.r tiixcs. iMo. 
 UKI'KKSIONTATIVIO <iiim«it.v. 21. 
 
 ICEl'UUT uf Nuu-rosidciit Laud Final on ciich 1st Jiiiiiiary, !)5. 
 I'loiii dork o\ luiyiiiciil of taxes, 7-t. 
 Iiy Miirvt'yor or ciiKiiu'tT in towiisliips, 18(i. 
 Iiy asNfssiiu-nt coniniiHHium'r fur lui-al iinprovonifnts, 2<(iS, 
 
 IJEl'OItTS to fountil by olll.crs, 'ZM. 
 
 ni)on local inipruvi>nu>nt aMscMnnientH, 'Ji 8, 'H\\i. 
 
 • UEI'IIKSENTATIVK OF DFCKASKlJ," form in lion of pers. n 
 who Hhonid lio asHi'Swi'd, lU. 
 
 U10(il'l>^lTU)N for nift'tiuK. '(7. 
 
 ItlOSIlHONCK, street and nnnilier to be on roll, 13. 
 townshiii, lot and eoneession, i;{. 
 to lie clear enough to ascertain and verify, 13. 
 ratj'payer to l»e uss«'ssed at, "Jt!, 
 detined, l.'i. 
 
 UKSIDENT landholders, meetings liy, .'7. 
 
 UFSKiNATIOX of a member of the ("onrt of Uevision. 3<1. 
 
 UKSOLFTION t)F COINCII. for collection of taxes, »!7. 
 as to transnuttinK roll, 114. 
 
 KESI'ONSIBILITY ot olHcers. DU. 
 
 UETUKN.S by township and village IreusHrer to county treasurer, 
 71. 
 shew descriiition of the lands. 71. 
 sti.tement of unitaid arrears of taxes, 71. 
 
 of paid arreari-i of taxes, 71. 
 lands of non-residents which have been occupied, 71. 
 
 other reciuisite infornuition, .71. 
 to clerk by the collector to be in duplicate, 110. 
 by the collector of unpaid taxes l.")th December upon oath, loH. 
 
 KE VENUES of the province, 123. 
 
 IIEVEUSIONEU, rights of in relation to issessment and tax sale, 8!>. 
 
 ItEVlEW of report of the county valuator, 51. 
 
 UEVISION of list prepared by the clerk from assessment roll, 11)8. 
 Court of. 37. 
 
 for ilaliburton. the County of Victoria, 195. 
 
 UIGHTS of entry adverse to tax purchasers, 85. 
 
 UOAI) COMMISSIONERS, 57, .58, .59, UO. 
 
 Council may aid new road or bridge, lti2, 188. 
 
 KOADS, assessment of, 22. 
 public, exempt, .5. 
 in unincorporated townships, 2U1. 
 
 ROLL, Annual, form. 104. 
 
 name of owner and occupant to be on, 18. 
 
 entry of notice upon by the assessor, 29. 
 
 assessor to commence loth February and complete roll by 30th 
 
 April, unless by-law, 30. 
 its final revision, 129. 
 collectors roll and what it must contain, 53, <jO. 
 
INDEX. 
 
 409 
 
 ILOLh—CoiitinueiL 
 
 vollt'ituin' arri'iirs, rotiini iiiunI be in lieforu uiiy snlf, 7t!. 
 colloctdiM iii.i.v triiisiiiit HiiiiiiiniiiiSfil tonti'iitw niNtcihl of lopy, 
 114. 
 
 MS to tiif iisMcsKiiu'iit, Dm;, '2'2s, •_»i:i». 
 
 ret mil of, MN. 21i)t, '2V,2. 
 
 pt'iially ror intt «i>iiiph'tiiii.' in iiioptr tiiiu', UT. 
 «<nfry upon of tlt'iiitiiiil anil notid', )i.t. 
 iion-ifsidt'iit roll, (12, <!.">, '\i. 
 
 inuHt show why taxes uupaiil, 71. 
 clerU to cxhiliit for insin'ctimi, ;»». 
 nincction of same l»y the Court, ;{7. 
 alterations of. 40. 
 ciiniiiletion of, 41. 
 tinal revisions. 41. 
 
 when finally passed hinds all parties, 41. 
 relief aKainst K'ross and manifest error, 4:i. 
 
 its final revision iiotwithstaudin>f Oairl of Appeal proceedings. 
 All. 
 
 in eities and towns time for r«'tinn fixed by Coiiueil, ti8. 
 in villages and townshiiis, (i7. 
 
 IIOMAX CATHOLIC, 12, 11), 21>. m 
 
 iinendments as to sehools, "i.'tli. 2."i3. 
 clerk to furnish list of supporters from roll. 2^2. 
 person paying rates to >,'ive notice by 1st March. 2Tu\. 
 notice entitles to exemption from imblie school taxes, li.'y. 
 false statj'ment, penalty !t!4(l. 'J.'."?, 
 lands within three miles to be asm'ssed for, 2."»4. 
 names to bo in an index book, 2."4. 
 correction of entries, 'J.">4, 2'>T^. 
 a comitany may jrive notice, 2."»tl. 
 form of notice by a company. 2.'i(i. 
 assessors' and (ollectors' roll to show who ire, 2.'(). 
 
 SALE OF CONVEYANCE invalid for uncertain or insutficient de- 
 scription, 8.">. 
 
 SALE OF GOODS for arretrs of taxes. (i,3. 
 must be by public auction, <!»'. 
 collector or his ajients to sell. <Hi. 
 
 after three advirtisements and six days' public notice. liG. 
 disposal of the surplus, (J<i. 
 
 SALE OF LANDS for arrears of taxes, 42. (19. 7.'». 84, 114, 11(!, 117, 
 140, 2,T2, 233. 
 liable to sale in third year, 7.'. 
 
 treasurer to submit list in duplicate to wanlen, 7.>. 
 amount of arrears must he set opposite eich lot, 7.". 
 no sale unless lands in the .January list. 7(». 
 special provisions in York. Scarborough and Etibocoke. PO. 
 in cities the notices and lists in i>lace of publishing in full, 111. 
 of land.s for provincial taxes. 130. 
 no reserved bid at an adjourned sale for taxes, 78. 
 sale not to effect any other taxes. 80, 81. 
 repealing the statute does not affect a valid sale, 8.".. 
 if openly and fairly conducted then deed final, 84. 
 for taxes, tax purchaser and original owner, 89. 
 

 410 
 
 INDEX. 
 
 I' i H 
 
 SALE OF LANDS— CoiitHiwrt,'. 
 
 treasurer uot to sell unless on list fnruishcd to elerk, 7(i. 
 
 nor the lands returned as occuj)ied, 70. 
 
 may sell the lauds on eolleetors' roll preceding year, 7G. 
 
 and atjain returned as unpaid, 70. 
 
 in conseouenee of insutHcient distress, 70. 
 
 must prepare and furnish copy of list, 70. 
 
 special colunms for costs nud connnission. 70. 
 
 distinsviish the lands us " patented or unpatented," 7G. 
 
 or under lease or license from the Crown. 70. 
 
 the list to be published four weeks in Ontario Gazette, 70. 
 
 and once a week for thirteen weeks in local newspapers, 7(!. 
 
 must be in newspai»er published in the (ouuty, 7t>. 
 
 if united counties then in each of the counties. 70. 
 
 if no newsjiaper in the county then in the adjoining county, 70. 
 
 what to be done upon separation of counties, 77. 
 
 to be completed in the county conunenced in, 77. 
 
 advertisenu'ut to Kntain n notice for payment, 77. 
 
 name the place ai\d day of sale, 77. 
 
 sale ninety-one days after first publication, 77. 
 
 shall put up copy of advertisement in court house, 77. 
 
 remain there three weeks before the sale, 77. 
 
 add commission, lawful charges, costs of publicition, 77. 
 
 may adjourn the sale if no bidders, 77. 
 
 sell portion of land to satisfy arrears, 78. 
 
 must sell that part best for the owner, 7S. 
 
 amount stated in advertisement assumed to be correct, 78. 
 
 must publicly name the day of adjournment, 78. 
 
 not earlier than one week, 78. 
 
 not later th;in three months, 78. 
 
 must advertise adjourned sale in local newspaper, 78. 
 
 in one of lU'wspapers of former advertisement, 78. 
 
 on the day and time adjourned to nui.\ sell for any sum, 78. 
 
 such sum in full paynu'ut of arrears, 78. 
 
 if owner redeems must pay full amount, 78 
 
 tre;isurer to account for full amount of arrears, 78. 
 
 mnniciimlity nuiy purchase at the adjourned sale, 78. 
 
 must first give notice in writing to do so, 7H 
 
 municipality purchasing must again sell in seven years, 78. 
 
 in York, Scarborough and Etobicokc, the whole of the lot to be 
 sold. 7"J. 
 
 balance of moi ey to be paid to tie owner, 79. 
 
 York County treasurer to sell for ihe three places. 70. 
 
 default by purchaser tan-is to be at once put up again, 80. 
 
 purchaser entitled to it ititii;!,'^'' oi s ilc. 81 
 
 certificate must show clear di' v iptj<>i • i"l interest. 81. 
 
 the quantity of land, sum sol, lor smu-t.' of saie, and in one 
 year a deed by the treasurer and warden on dennmd, 81. 
 
 commission to treasurer two and one-half per cent, but only 
 twenty-live cents if .$10. 81. 
 
 purchaser's right ceases on tender of arrears by owner to 
 treasurer, 81. 
 
 each parcel and amount and proportion of e.xpenses to be dis- 
 tinct. 82. 
 
 treasurer must give details with certificate, 82. 
 
 may obtain surveyor's description and add fee !i<l, 82. 
 
 treasurer mny make search In registry office, 82. 
 
 deed and duplicate upon demand one year, fee ?1, 83. 
 
INDEX. 
 
 411 
 
 SALE OF LA^DS— Continued. 
 
 oxetutfd by treasurer aiul warden with corporate (seal, aud 
 
 may contain several lots sold, 83. 
 limited to July, August, September and October in Xipis-iug, 
 
 Algoma. Manitoulin, Thunder Bay and llainy Uiver, 232. 
 deeds for lands sold prior to 22nd March, 1889. 232. 
 sheriff's in Muskoka and Parry Sound to sell. 232. 
 sale to be held at certain places for certain districts, 233. 
 
 SALARY to treasurer instead of i)ercentaj,'e from non-resident laud 
 fund, 1)5, 151. 
 
 SANITARY grounds local impiovement upon, 260. 208. 
 recommendation of Local Board of Health, 200. 
 City Engineer to concur in report, 200. 
 must be adopted by two thirds of eutire Couiuil, 200. 
 
 SCALE for statute labor liability, 54, .51). 
 
 SCARBOROUGH, whole lot to be sold at tax sale. 7i). 
 all powers of cities and towns apply to. l)(». 
 
 SCHOOIi, High, exempt from taxatiou. 5. 
 
 maintained by public grant or tax, exempt from local improve- 
 ment, 5, 183. 
 house, exempt, 5. 
 rates, ID. 8U, 143, 255. 
 
 return of in townships and villages before 8th April, 71. 
 
 must so appear on the collectors" roll, 2.55. 
 monies, treasurer's bond applies to, 100. 
 
 taxes in certain districts lo be paid to provincial treasurer, 130. 
 secret:! ry of school board to give written notice. 137. 
 inspector aud trustees to hear reiwrt as to children, 10. 
 supporter to bo so stated on roll, 11, 12. 
 trustees receipt for taxes, 74. 
 as to roll, 61. 
 
 SEARCH, treasurer may make necessary search, 82. 
 and statement of arrears, 73. 
 
 SECRETARY of meetings, 58. 
 
 SECURITY by pubUc otHcers, 1.51, 154. 
 
 report of condition of the security by the auditors, 154. 
 for costs on assessment appeal, 48. 
 
 SELECTION OF .JURORS, the mayor, reeve, clerk and assessor, 
 212. 212. 
 
 SELL, what lands the treasurer can sell for arrears of taxes, 70. 
 
 SEMINARY, incorporated, of learning. exemi)t from general taxes, 5. 
 of learuiug to bo assessed for local improvements, 182. 
 
 SEPARATE SCHOOLS, 19. '2ft. 251. 
 protestant and coloured, 251. 
 assessment to maintain, 251, 252. 
 exemption, 251. , 
 
 duties of the trustees, 2.'"i2. 
 
 SEPARATION of counties, sale for arrears. 77, 93. 
 SERAICE, 38. 40. 
 
 of notice for the Court of Revision, 38, 40. 
 
 SEVERAL LOTS may be assessed as one, 50. 
 
112 
 
 INDEX. 
 
 t 
 
 y: I 
 
 SEWERS in Toronto rogardt'il ns a siieciiil nsscssmcnt since 7th 
 May. 1888, I'd."., 
 rntt's or rents, 34, 1(10. 
 local iniprovomcnt, assessment for, 174. 
 by-law for the reKulntion of, 274, 
 properties aliiittini; nnist lie drained into, 274. 
 no person to connect with withont order of enjtineer, 274, 
 corporation not responsible beyond street limit, 274. 
 contractor liable for six months after coinp'.elion, 274. 
 contracts to contain such provision. 274. 
 all private drains to be filled up, 274. 
 an annual rental per foi)t to be char^jcd. 27r». 
 (alculation of liability. 27.^, 27(!. 
 
 commutation rates from 1st .lanuary, IStil, 27t!, 277. 
 deduction of one-twentieth for payment made, 27<i. 
 eUKinit-r to render statements, 27(5. 
 treasurer in .Tanuary to make separate roll for, 27<i. 
 demand for rates must be made, 270. 
 proceedinKs after fourteen days' default, 270. 
 covenant may be taken dispensing with connections, 277. 
 
 SHAREHOLDERS, 25, 27, 28. 
 
 SHARES. 24. • 
 
 SHERn>'F. 3.-., 3(1. .-.0. .".l, 07, nS, 100, 158. 
 
 fees on warrant iiftainst the collector, 98. 
 
 l)roceedin>rs against for not executing warrant 5)8. 
 
 entitled to collect by distress taxes due tlu' province, l.SO. 
 
 duties of, relating to jurors, 214. 
 
 in Muskoka and Tarry Sound to sell lands for ta.vcs, 232. 
 
 makin;; returns, 234. 
 
 SHOP, 2n. 
 
 SHUNIAH, Municipality of, not liable to government tax, l.'JO. 
 
 SICKNESS or extreme poverty, Court of Revision may remit or re- 
 duce taxes, 281. 
 taxes may be reduced on account of, 42. 
 
 SIDEWALKS, local improvement taxes for, 170. 1!)4. 
 constructed by private owners, 178. 
 pliink, by Council, without petition or notice, 178. 
 nuiy be a local, if in public interest, 17$). 
 
 if of improved (puility Coimcil to pay forty per cent., 171), 194. 
 granolithic, stone, asphalt or brick, 171), 194. 
 
 SIGNED by the assessor, lists to be sent prep.irat<>ry to a sale, 09. 
 
 S1TTIN(JS of Court of Revision. 37. 
 
 SIZE OF LOT on sale for arrears of ta.vcs, 79. 
 
 SLEEriNtJ CAR COMPANIES, taxes to the province by, 127. 
 
 SLEI(;HIN(} SEASON, Council to keep the roads open, 102. 
 
 SNOW, by-law for the removal of, 100, 101, 
 from roof of premises, 100. 
 from sidewalks, street and alleys, 100. 
 clearing sidewalks adjoining vacant property, 100. 
 at e\pei se of owner in default for twenry-four hours, 100. 
 special assessment for against such property, 160. 
 in cities of 100,000 within five hours after or when storm 
 
 ceases, 101. 
 ice and dirt, by-law for removal, 184. 
 
INDEX. 
 
 413 
 
 SOLICITOR to prepare contract and bond, 270. 
 
 engineer to furnish hiui with certificate. 27(t. 
 by-law to be prepared by, 271. 
 
 Sl'ECl.VL ASSESSMENTS may be levied l»y Council, 104, 173 183 
 184. . . I , lou, 
 
 for deepeniuitr watercourse, 1(»4. 
 
 for draining.' any locality and iniprovinj,' sewers. 104. 
 
 sidewalks and the highway, Ki"). 
 
 to be an annual rate against property benefited, 1(!.">. 
 
 notice of the by-law t(U' must be given, 170. 
 
 general tiy-law effecting, 170. 
 
 provisions for liinds fronting on parks, 170. 
 
 for certain purposes, KiO, 101. 
 
 for certain things from 7th .May, 18HS, in City of Toronto, 2(i">. 
 
 rates, (!1, 145. 
 
 rates for school delits nuist so appear on roll. 2."m. 
 
 fund. 117. 
 
 ta.\, can culy be applied to its own o!»ject, 1.". 
 
 •' SPECIALLY BE.NEFITED." the principle of h.cal improvement 
 taxation, 10."), 100. lOJ), 171, 177, 170. 180, 18(!, 187. 
 
 Sl'EClFVlNt; items upon the roll distinctly, 07. 
 
 SPEKDV distress proceedings, 0.'>. 
 
 Syi'AUE, public, (>.\empt. r». 
 
 STATED CASE respecting i matter of assessnu'ut for Court of 
 Appeal, 48. 
 
 STATi^MEXT, particulars to ascertain just tax chargeable. 71, 82. 
 
 time limited in townships and villages to 8th April, 71. 
 
 additions to amount stated on list, 117. 
 
 arrears, return of, 71. 
 
 and denmnd for the tuxes. (>5. 
 
 own;'r to be furnished with written staument of arrears, 73. 
 
 treasurer entith'd to charge for statement, 73. 
 
 annual from railway companies, 22. 
 
 assessors entitled to in writing, 27. 
 
 in d«'tail of <<)sts and expenses, 82. 
 
 of company for assessment pur|)oses. l.'Jl. 
 
 and notice for work is a local improvement, 170. 
 
 no charge for statement of arrears, if forthwith paid. 7:?. 
 STATUTE LABOlt. 12. 22, 49, r)3, of!. 57, Of). 145. 
 
 Council may pass by-law for, 101. 
 
 person liable may ciunpound for, 1(!1. 
 
 not to exceed five years, nor )^1 a day. 101. 
 
 may increase or reduce number of days. IC.l. 
 
 may regulate and enforce payment. 101. 4 
 
 <'ouncil may abolish the system, 1(>2. 
 
 may agrei' with toll road in respect «if, 1(>2. 
 " fund." 50. ,.,„ 
 
 STEAM BOILERS, infornmtion of. and returns for. 151. 
 
 and machinery to be entered upon the roll, 12. » 
 
 STIPEXDIAKY MAGISTRATE. 47. 230. 231. 
 
 STONE, tile, timber. Drainage Act, 100. 
 
 STORAGE, goods in. not now liable to seizure for taxes. f!4. 
 
i 
 
 ■ ■ ■!• 
 
 i , ff 
 
 414 
 
 INDEX. 
 
 If ■? 
 
 STKEET rnihvay coinpnnies, tnxos to the province, 125, 
 
 iinproveiiu'Uts in Toronto since 7th Ma.v, 1888, leKnrdfd as a 
 
 spcciiil nssi'ssnicnt, tli')'t. 
 intersections lialiility lor from Kcnernl fnnds, 180. 
 keepini: cli>an nnder local improvement system, 182. 
 wideninjf, extendinj.', opening, 2(!4. 
 and boundaries provided for, 102. 
 assessment respecting, l<i3. 
 j)rovisi(>ns for extension^:. 17<». 
 sweepina, liKhtinn and watering. 183. 
 
 " STREET LOCAL KATE," created, 271, 272. 
 
 STUIKIXf} off taxes. 40. 
 
 STUDENT. 15. 
 
 SUB-DIVIDED block of land, taxes and assessment of, 42. 
 parcels, taxes nsny be paid on portions, 72. 
 
 SUB-DIVISIOX of lots. 112. 
 
 SUB-l'CENA to witness. 44. 
 
 SUCCESSOR in otHce may execute deed. 143. 
 
 SUMMARIZED contents of roll instead of full copy allowed, 114. 
 applications to Hish Court or County Judg" for repairs, 193. 
 
 SUMMARY CONVICTIOX, 5.5, 72. 
 
 for defacing or tearing down notice, 101. 
 
 SUMMER RESORTS, assessment of, 22. 
 
 SUMilOXS to witness before Court of Revision, 37. 
 
 SUrERIOR COURT otHcers, exempt if appointed prior to 5th 
 March, 1880, i», 10. 
 
 SUPPLEMEXrARY assessments for local improvements, 173. 
 SURETIES, liability for collectors, (J7, (>8, !)0, 153. 
 
 SURPLUS of the non-resident land fund to go to the Municipalities, 
 05. 
 after sale to go to person upon whom distrained, 06. 
 if right to surplus uisputed then treasurer to hold, 00. 
 action or other proceeding to determine the claimant, 00. 
 
 SURVEYOR'S description treasurer may obtain, 82. 
 
 TAXES payable to the province. 99. 123. 
 
 proceedings respecting like other taxes, 99. 
 apportionment of, 42. 
 l>ayment of in lien of statute labor, 53. 
 
 a debt, if same cannot be recovered in the special manner pro- 
 vided by the Act, GO. 
 arrears are a special lien upon the land, 08. 
 meaning of purchaser for arrears of, 89. 
 lessee cannot create local improvement, lo5. 
 no sale if taxes less than $10 upon unpatented lands, 79. 
 must be calculated upon all real and personal property liable to 
 assessment, 150. 
 
 TAX sale, prior to 14th April, 1892, not made valid, 18. 
 deed, form of, 109. 
 
 TAXABLE person, 10. I 
 
 property, 4. 10. 
 
INDEX. 
 
 415 
 
 TAXATION must be otiiial upon all property, 4. 
 exeuiptiou, 4. 
 of costs, 51. 
 
 TELEGUAPH COMPANIES, taxi-s payabU' to the province, 120. 
 TELEPHONE COMPANIES, taxes payable to the province, 12U. 
 TEN PER CENT, per uiuium may be added to arrears, 74. 
 TENANT. 11. 14. 
 
 meaning of. 8t). 
 
 not liable for taxes. <i4. 
 
 possession of goods by evidence of o\vner^ihip, (!4. 
 
 may i)ay rent to toUeetor for taxes, on notice, 07, 
 
 not to petition for local imijrovenient, 107. 
 
 fanner's son, exemption from statute labor, .">. 
 
 TENDER for local improvement, 2()<.». 
 
 of amount of redemption money, 81, 82. 
 
 TEMPORARY OFFICERS, loO. 
 
 TERRITORIAL DISTRICTS, assessment provisions in, 41, 228. 
 
 THIRTY PER CENT, greater or less then actual value regarded as 
 a fraudulent assessment, 97. 
 
 THUNDER BAY DISTRICT, assessment and taxes in, ]3.> 221) 
 u government tax of one cent an acre. 1,S."). 
 and a school tax of one cent an acre, l'6o. 
 
 TIIiE, stone and timber, Drainage Act, 100. 
 
 TIMBER not to be cut ))y tax purchaser before he receives deed 14'' 
 tax purchaser must not cut, before dec d issued, 81, 
 
 TIME, amendments operate from time nmde, 118. 
 for appeal, 74. 
 for redemption. 82. 
 
 when taxes deenn>d to be in arrear, 09. 
 when clerk must have list of arrears, 09. 
 to advertize, 70, 77. 
 to hold sale, 77. 
 to adjourn sale to, 78. 
 for dc^ed to nurchaser of arrears, 81. 
 interpreted, 130. 
 for sale of lands for taxes by government, 139. 
 
 TITLE adverse, by person in occupation against tax purchaser, 85 
 notice that defendant Mill not contest, benefit of, 88. 
 
 TOLL ROADS, statute labor respecting, 102. 
 
 shares in and incomes from exempt, 7, 22, 23, 102. 
 Council may acquire, 10 , ISO. 
 
 TORONTO HOTEL COMl'ANY, amount of assessment limited, 
 134. 
 
 TOTAL population and total assessment to appear on the roll, 114. 
 TOWNSHIP rates, 01. 
 
 ronds Council to keep same open, 102. 
 
 local improvenu>nt, taxation for, 184, 185. 
 
 TOWN or township within two miles of city of 100,000, 201 
 rates 61. 
 
 TRAMROADS, assessment relating to, 25. 
 
416 
 
 INDEX. 
 
 i: a! 
 
 TUANSCKIPT ol' ilwd. when avuilalilo. 8-1. 
 
 TKAA'ELIJNG expenses to wituoKs, 87. 
 
 TUEASOX, ptTHou couvitted of cannot be nf^si'ssor or <l,>i-k, ir>2. 
 
 TUEASUREK, t2. ."iT, (!!), 71, 73, 74. 7(!, 78, 71), 80. 83, 1)0, :)3, 100, 
 110, 143, 14.-). ir.l. ir.2, '22(\. 
 cannot lit- appointt'd assessor or collector, ir,2. 
 of the liHUiicipality, 80, 1.">1. 
 payment of taxes into liis ottice. .'{4. 
 to hold snri)lns if claim to disputed. (M5. 
 furnish list to clerk of crown slalement, 00. 
 
 land three years in arrears, (iO. 
 to nudie return to clerk in townships and villages liefore l.'ith 
 
 Septendier. 70. 
 make up and furidsh account of arrears in cities and towns, 70. 
 not to receive part of taxes unless arn-ars also paid, 72. 
 comnnssion and exi)enses, 81. 
 of townshii» and villages to ri'turn arrears to county IreasuriT. 
 
 71. 
 oncjuiry as to distress or value of land, 70. 
 deliver warrant to sheriff a^'ainst collector. 07. 
 pay over monies in fourteen d:iys. 00. 
 of York, to furnish certain statements, 134. 
 to yive (ertiticate that taxes i)aid, 148, 22(5. 
 to I'rtpr.re stiitements for by-laws. 271. 
 to be notified by Master of Titles of application. 2.*(!. 
 to furnish statement of taxes in fourtieu days, 220. 
 foiin of certificate from, 227. 
 notice on receipt of i)ateiit. 227. 
 adding percenta}«> yearly to arrears. 74. 
 to furnish warden with list and duplicate. 7.->. 
 .set opposite each lot amount of arrears, 70. 
 n'c.'ive back the list with corporate seal. 70. 
 his authority to levy for arrears and costs, 70. 
 <-lerk to hold one of the lists, 70. 
 upon separation of the county, 77, 01. 
 matters prior to division, 02. 
 he is responsil)le for the delu'iitures, 04. 
 not to receive percentage from fund. O.'*. 
 rej>ort each 1st .lanuary of non-resident land fund. 0.">. 
 of the province to provide books and make entries. 138. 
 may buy in lands at tax sale. 140. 
 duties in respeit of taxes. I.'t8. 1.30. 140, 141. 
 may <lirect sheriff to distrain for taxes due to province, 
 
 130. 
 to fiivi" certificate to purchaser of lands sold for arrears at tax 
 
 sale. 141. 
 to frive tax d«'ed, 142. 
 of York, Scarborough and Etobicoke, 70. 
 
 TUEES, 'irass and weeds, by-law respecting, 184. 
 
 tinib'T or pine, not to pass to purchaser on tax sali' of land, lU. 
 
 TUIAL OF ACTION, against tax purchaser on invalid sale. H7t. 
 
 TUUANT OFFICER. 1(5. 
 
 TRUST MONIES, assessment and taxes in respect of. 120. 
 
 TRUSTS CORl'ORATIOXS. tax.-s payable to the lu-oviiice. 12.f». 
 
 TRT'STEE, 25, 2G, 27. 
 
•k, ir.2. 
 
 0, :)3, 1(H), 
 
 I'fori' l.'tth 
 
 towns. 70. 
 72. 
 
 tri'stsnivT. 
 
 as. 
 
 o provmoo, 
 t-ars nt tnx 
 
 )f lanil. lU. 
 sale. 8r». 
 
 ;j). 
 
 iKO. 125. 
 
 INDEX. 
 
 417 
 
 TKl'STEES iniiy. lio clcctod in townships' unl villn^rcs, IS"*, 
 of .school botuds and asscssnu-nts. 24;}. 
 to si'O to the coiloction of tho taxes, 244. 
 their duties and e.xoniptions, 24(;. 
 nuiy retiuire tlie Council to levy rate. 24iS. 
 may on reciuisitious make giants to, 249. 
 payment to the Inistees' tieasurer, 2.'0. 
 school, assessment rolls, and assessment, 2.')1. 
 inspection of such rolls, li.Vi. 
 
 duties of trustees respecting the rates, 2.'>2, 2."")7. 
 entitled to copies of the rolls, 2.".S. 
 
 entitled to levy and have tju' power of the coll.-ctor, 2."»7. 
 notice to the Commissioner of Crown Lands that tax ileed (uies- 
 
 tioned. 207. 
 where lands have not lit-en patented, 207. 
 does not apply to tax sales prior to 1st .Tanuary, I.SdS, 207. 
 by the as.sessor to persons on the roll, 221). 
 
 UXAPIROPIUATEl) fund liahle for annual expenditure, ITu. 
 UNCOLLECTED TAXES, statement of, to be published annually 
 
 by towns, townships and villaues, Lj.j. 
 UNDEIJCHAIUJE, 31. 
 
 UMXCOKPOKATEl) DISTRICTS, provisions as to taxes, 144. 
 UNITED townships of Glamorgan, Cardiff and Monmouth, liJo. 
 UNIVERSITY Colleges exempt from gi'ueral taxation, .">. 
 
 liable for local improvement taxation, 182. 
 UN.IUST ASSESSMENT, thirty iier cent, greater or less than its 
 
 true actual value is evidence that the amount is unjust or 
 
 fraudulent, 07. 
 
 UNOCCUPIED LAND, 3. 
 
 luust be assessed to the owner. 17. 
 
 in ctrlain districts liable to two cents nn acre, 130. 
 UNOItGANIZET). the lists in these territiuies, 202. 
 
 townships, provision as to school taxes, i:{7. 
 UNPAID TAXES, statement by collector to treasurer, 08. 
 
 of all taxes on roll he is unable to collect, 08. 
 
 reason of non-payment must appear opposite each, 08. 
 
 •' non resident." 08. 
 
 " not suHicient property to distrain," 08. 
 
 " instructed by Council not to collect. ' 08. 
 
 collector to furnish clerk with <lupliiate statement, 08. 
 
 clerk to mail notice to each person on the roll, 08. ' 
 UNPATENTED lands now liable to taxation, 7.-.. 
 
 assessment of same since 1st .January. 180;i, 7,"). 
 
 and in ctrtain cases may not be sold for arrears, 79. 
 
 VACANCY in ofHce. 51. 
 
 in Council, tilling same, 1.52. 
 VACANT grounds, assessment of, 21. 
 
 lot, assessment. 112. 
 
 premises, distress for taxes limited, 114, 115. 
 tenement, petition concerning the taxes. 41. 
 
 reductions of taxes in respect of, 281. 
 
 petition to Court of Itevision, 281. 
 
 vacant more than 3 months, 281. 
 
 three months up to seven months allowance, 281. 
 A.A.— 27 
 
■■i 
 
 418 
 
 INDKX. 
 
 VALID ROLL, whoa finally pussed, 41. 
 
 VALIDLY SOLD, wht'iv luuds for tux urreurs are, ccrtaiu dcedii 
 tiuul, 85. 
 
 \'AL11)AT1NG oqiinliwd ussissiiu'iit, 52. 
 VALUATION by tho assessor, 50, U2, 
 
 of land whtu assessniont omitted, 73. 
 
 VALUATOR, appointed by Coiiueil, duties of, 52. 
 VALUE of the property to appear on roll, 11, 12, 23, (J2, 73. 
 
 emiiiiry by tn'asiirer as to, i»rior to tax sale, 7t>. 
 
 ascertaining value by unuiiul rental, 21. 
 
 evidence of value under a by-law, 22. 
 
 deterniiuint;, ■10. 
 
 purehiiser must not deteriorate before his deid, 81. 
 
 paying value of the lauds into Court in disputed tax uetiou, 87. 
 
 of land at time action brought against tax purchaser, 80. 
 
 VALUING, mode of. 21, 24. 
 
 VESSEL UKOrEUTY, exempt from taxation, 7. 
 income from same liable, 7. 
 
 VICTORIA, (-\»unty Judge of, appeals from Haliburton to, 105. 
 VILLAGE rates. 01. 
 
 by-laws for local improvements for certain purposes, 185. 
 VOLUNTEER, exemption, 53. 
 VOTER'S Lists Act. 190. 
 
 alphabetical lists of voters and copies, 190. 
 
 lists. 3. 31. 
 VOTE, person cannot vote who has not paid taxes, 1-lS. 
 
 person prodtu-ing certiticate of payment entitled to vote, 148. 
 VOTES in Council. 204. 
 
 for trustees in townships and villages, 185. 
 
 for commissioners. 58. 
 
 at municipal elections, <iua!itications, 140. 
 
 VOTING in respect of the asses:?mout. 148. 
 for money by-laws, 189, I'Jv. 
 where there is no assessment roll, 200. 
 
 \VA(iE earner to be assessed at place of work, 20. 
 to the road comndssioners, 59. 
 
 WARDEN. 80. 
 
 meaning of, 83. 
 
 to affix seal and signature to lists of laud for sale for arrears of 
 
 tsjxes. 70. 
 deposit one list with the clerk, 70. 
 return to treasurer and signed and sealed, 70. 
 with warrant annexed signed and sealed, 70. 
 for treasurer to levy ou laud for arrears, 70. 
 duties on formation of a new uiuuicipality, 91. 
 to isstie debentures under a by-law, 1'3. 
 to send copy of annual report to provincial secretary, 95. 
 
 WAREHOUSEMAN, goods in store with not liable to seizure, 04. 
 WARRANT may issue for speedy distress, 05. 
 
 by treasurer for arrears. 75. 70. 
 
 against the collector for not accounting, 97. 
 
 to sheriff by county against local treasurer, 99, 100. 
 
 by provincial treasurer to sheriff to collect compauy's taxer, 13'J. 
 
liu deeds 
 
 ictiou, 87. 
 
 % 80. 
 
 10, 105. 
 s, 185. 
 
 rote, 148. 
 
 tor arrears of 
 
 INDEX. . 419 
 
 WATER WORKS company, 25. 
 
 or water eoiupaiiy may be exempt from taxation, 103. 
 
 Acts relating to. 237. 
 
 Council to regulate tlie use of, 237. 
 
 fix price and time of payment, 237. 
 
 erect public hydrants and direct their use, 238. 
 
 rates to be a liei. and charge on the house, 238 . 
 
 same to be collected as other taxes, 237. 
 
 returns by 8th April and ten per cent, for default, 237. 
 
 land may be sold for unpaid rates, 23U. 
 
 subject to provisions respecting non-residents, 239. 
 
 WEEK, reckoning time, 70, 77. 
 
 WHO entitled to take proci ♦din^js to enforce collection of ta.\cs, 01. 
 
 WHOLE amount of taxes and arrears to be paid when laud sub- 
 divided, 72. 
 
 WIDENING, provisions as to streets, 204. 
 
 WITNESS before Court of Revision, 37, 40. , 
 
 County Judge, 43, 44. 
 
 WIVES, qualification of husband through, 140. 
 
 WOMEN and assessment, 11. 
 
 WORDS and expressions meaning of, 1, 13. 
 
 WORKS, Council may unite for advantageous purposes, 102. 
 
 WORSHIP, place of, exempt, from general taxation, 4. 
 liable for local improvement rates, 4. 
 
 WRIT of possession, on defective tax sale, 80, 87. 
 
 in action of disputed tax sale and proceedings, 87. 
 
 WRITTEN statement of arrears to be furnished on demand, 73. 
 l'EA14LY statement of municipal accounts, 73. 
 
 taxes due on and from 1st January to 31st December, 157. 
 
 VEARS, Council must sell any lands acquired at tax sale within 
 seven years, 78. 
 
 YORK, treasurer of York to sell the whole lot at t;ix sale, 79. 
 powers of cities and towns conferred upon, 90. 
 assessment commissioner's office confirmed, 133. 
 notice of arrears to be given by the clerk, 1.33. 
 statement of arrears to be furnished, 134. 
 adjustment of the inimicipal accounts, 134. , 
 
 tary, 95. 
 , seizure, G4. 
 
 ly's taxes, loJ.