iO^ ^i^a> IMAGE EVALUATION TEST TARGET (MT-3) Transparence r~~n Pages discoloured, stained or foxed/ n~| Pages detached/ rjl Showthrough/ □ Quality of print varies/ Qualiti inigale de I'impression □ Includes supplementary Compr«nd du matiriel s Compi Only c Seule idition disponible material/ supplementaire r~| Only edition available/ Pages wholly or partially obscured by errata slips, tissues, etc., have been refilmed to ensure the best possible image/ Les pages totalement ou partiellement obscurcies par un feuiilet d'errata. une pelure, etc., cnt iti filmies d nouveau de facon d obtenir la meilleure image possible. This item is filmed at the reduction ratio checked below/ Ce document est filmt au taux de reduction indiqui ci-dessous. 10X 14X 18X 22X 28X SOX J 12X 16X 20X 24X 28X 32X Is LJ ifier ie ige Th« copy filmed h«r« has b««n raproducad thanks to tha ganaroaity of: Library of Parliament and the National Library of Canada. Tha imagaa appaaring hara ara tha boat quality poaaibia conaidaring tha condition and iagibility of tha original copy and in kaaping with tha filming contract spaeif icationa. Original copiaa in printod papar eovora ara fllmad baginning with tha front eovar and anding on tha laat paga with a printad or illuatratad impraa- sion. or tha back covar whan appropriata- All othar original copiaa ara filmad beginning on tha firat paga with a printad or illuatratad impraa- aion. and anding on tha laat paga with a printad or Illuatratad impraaaion. L'axamplaira film* fut raproduit grica i la gAniroaiti da: La Biblioth^ue du Parlement et la BibliotMque nationale du Canada. Laa imagaa auhrantaa ont #ti raproduitaa avac la piua grand aoin, compta tanu da la condition at da la nattotA da l'axamplaira fiimA, at ti conformitA avac laa conditiona du contrat da fllmaga. Laa axamplairaa originaux dont la couvartura an papiar aat imprimAa aont filmte an comman^nt par la pramiar plat at an tarminant soit par la damiAra paga qui comporta una amprainta d'impraaaion ou d'llluatration. soit par la sacond plat, salon la eaa. Toua laa autraa axamplairaa originaux aont filmte an commandant par la pramiAra paga qui comporta una amprainta dimpraaaion ou dllluatration at an tarminant par la damiira paga qui comporta una taila amprainta. Tha laat racordad frama on aaeh microficha shall contain tha symbol ^^ (moaning "CON- TINUED"), or tha symbol ▼ (moaning "END"), whichavar appliaa. Un daa symbolaa suivanta apparaitra sur la damiira imaga da chaqua microficha. salon la caa: la symbola — » signifia "A SUIVRE". la aymboia ▼ signifia "FIN". Mapa. plataa, chartat, ate., may be filmed at different reduction ratioa. Thoae too large to be entirely included in one expoaure are filmed beginning in the upper left hand comer, left to right and top to bottom, aa many framea aa required. The following diagrama iliuatrata the method: Laa cartee. pianchea. tableaux, etc.. pauvent Atra flimte i dee taux da rMuction diffiranta. Loraque Ie document eat trop grand pour Atra raproduit an un saui clichA. il eat filmA i partir de I'angle aupAriaur gauche, do gauche i droite. et de haut wt baa. an prenant la nombre dlmegea n4caaaaire. Lea diagrammea suivanta illuatrent la mAthode. ita lure. : zx 1 2 3 1 2 3 4 a t /2. ' INFORMATION - FOK- ASSESSORS BFIING niE SUBSTANCE OK AN ADDRESS, AND EXTRACTS FROM THE PAMl'llLKT AND "rAPEUS" ON THE DUTIES OF MUNICIPAL OFFICERS, ISSUED BY THEIR llONOHS THE JUDGES OF THIS COUNTY; WITH ADDITIONS AND REFER- ENCES TO RECENT ENACT- MENTS. (Pursuant to the Order of the County Council) BY R. T. BANTING, COUNTY CLERK, CO. OF SIMCOE. Entered according to Aft of Pai'liainent of Caii:i hi, in tlm year one thousiind eight hundnnl and sovciity-seven, liy Wesley & King, Barrie, Ontario, in tlie Office of the Minister of Agriculture. BARRIE: WE3LF0Y & KING, L.VW & MUNICIPAL PRINTERS AND PUBLISHERS. 1877. INFORMATION FOR ASSESSORS. The fQl'owiag matter for the intovmation and assistance of Assessors in the several Municipalities of the Connty of Simcoe ba3 b^an cornpilei by the undersigned pursuant to the order of the County Council in that behalf. It consists of, — lirst — The substance of an Address by His Honor Judge Gowan, delivered in the Council Chamber, at B.irrie on the first day ot February, 1877, to the County Assessors there assembled by* direction of the Council, for conierence, with a view to a better and more uniform discharge of the duties in assessing. This Address was delivered in presence of the Warden and Members of the County Council, and a resolution of that body was subsequently passed thanking His Honor for the Address. ,. iS'econc?— Extracts and Selec'ions from His Honor Judge Ardagh's Paniphiet, ** Suggestions to Municipal Oflficers," issued in 1875, and from paper No. 1, "Further Suggestions to Muni- cipal Officers," issued by their Honors last year. With respect to the Address, it n^t being a prepared written one, the matter is not as full as His Honor gave it. It is from, some notes that were taken, but it is believed that no material points are omitted as it has been revised ior publication. The^, extracts from Judge Ardagh's pamphlet, and the paper of last year are reproduced with some additions which seem desirable to a better understanding of the subject, and the undersigned has add- ed some notes. The undersigned is indebted to both their Honors for assist- ance in getting out the present publicati n, and he has endeavour- ed, t > the best of his at ility, to carry out his instructions from the Count/ Council, that Assessors may have all the helps avail- able in their work of Assessment. Thanxaiu enactments which rjlate to the general duties of Assessors and Assessment will be found in the Assessment Act of 1809-32 Vic, Cap. 30. 3J} Vic, Cap. 27 Sec 1 to 4, 34 S^ic, Cap. 28 30 Vic, Cap. 2 Sec 4. 30 Vic, Cap. 48 See 200. 37 Vic, Cap. 19 8hc. 1 to 8. 39 Vic, Cap. 33 St>c ', 2, ct 3. 39 Vic, Cap. 11 Sec '28-29. County Clerk's Office, Barrie, 5th day of March, 1877. R. T. BANTINCr, Coutdu Clerky Co. Simcoe. ADDRESS BY HIS HONOll J. M. GOWAX, SENIOR JUDGE. I have been reques'ed by the Warden and Membens of the County Council to address the Assessors of this County, now asseml)led, in lefererice to their duties touchinality to law puits and cost-; and imper- fect Assessments have actually caused the loss of thousands of dollars, in loss of taxes, to more than one Munioii ality in the County, besides generating difficulties requiring years to over- come. With knowledge, therefore, of the importance ot the duties and the sn'ious consequences that result from careless or imperfect work by an Asse^'sor, Municipal Councillors, custodians of the public interests, ar« bound to secure good and suitable men for the work., und the Council that fails to do this is not acting in the true interests of the constituency. How is it to be done 1 First — By bidding out the inducement of fair and reasonabl ; wages The fact is, that Assessors, as a rul j, are poorly paid in proportion to the services rendered, tho amount and character of the work, and the responsiblity of the position. In tho language of th!> learned Chief Justice of On- tario, who has done so much to elucidate the Municipal Law, — ' Poor pay, poor services, is the general ru'o ; good ser- " vants are deserving of good ).«ay, and good pay to good servants " will in the long I'un bo found to be true economv." Second — It is most disastrous to a Municipality to bo con- stantly changing it; officers, particularly the Assessor. It roquirea several years to gain the necessary acquaintance with the particu- *It sci'Tus unfoasoiinl)l(' that Municipal Oii'ccrs sl.ciuld I'c rccpiiri'd to porfoini (lutit's outsiilc kiuI bcyond^iliitics inHcssary for Muiiiiiial piiioscs, without pay or at tlio expense of tlio Connty. SVlicn kci vices of a );ublic general nature are reipiire 1, the Dr.niinion or I'rovince receiving the benefit ought in fairness, it is thought, to bear the cost. (K. T. P.) lar locality, and the value of property therein ; and proper train- ing in the work of this office, as in every depa»'tment of buainessj is essential to a safe and beueBcial discharge of the duties. Mea do not bring into their harvest tields, or into their workshops, or their counting-houses, untrained men, if trained men can be had } and as skilled labor is always more valuable to the employer, it ■hould command higher wages. When a Munici[)ality has seemed a good officer, his services shouM be retained so long as he is able and willing to do his work properly. While I am glad to havq an opportunity of a word in favor of better remuneration to As- sessors, and saying it in the presence of the collective wisdom of the County, it is proper that I should add that however poorly requited, a careless or imperfect discharge of duty cannot be ex- cused — the Assessor accepting office does so with his eyes open, the obligation to perform what the law requires of him is incurred when he accepts the office. IV, It must be admitted that the Assessment in this County is very defective, that the Assessment Kolls by no means truly re* present what they were intended to show — fouir values ; and even if some Municipal R< lis form an exception, it if a matter of public notoriety that the (Jounty Council place no reliance on the Assessment Rolls as a whole, and have felt it would be unsafe and unfair to take the figures given by Assessors as a basis for equa- lization, tliat being intended to produce a just relation in the valu- ations all over the County, so that rates to be levied mav bear equally upon all property holders. The conspicuous defects are — under valuations — omissions iu respect to personal property in the Townshifjs. It may be said on behalf of Assessors of this Judicial District, that it is the largest and one of the most popuhms in the Pro- vince,* that some thirty to forty men, in different localities widely separated, acting indep; ndently and without an opportunity for conference with each other, are not likely to produce uniform results ; and that the season of the yoar at which Assessments have been taken, and the short time allowed for the woi'k, render it almost impossible to examineand investigate each case before fixing values. These difficulties appear to have been recognized by the County Council, for they have made arrangements for bringing the Assessors together, and have extended the time for completing the Assessment to the 1st July. From this out, there- fore, no excuse of the latter kind can be offered. While the considerations I have adverted to may account to *It not merely exceeds the population of other Counties in Ontario, hut exceeds that of the Province of Manitoba and British Columbia together: is nearly seven-eighths of the population of tlie Province of Prince Edward's Island — is about one-fifth of the l^ovince of Nova Scotia, and abr)ut one- third of the Province of New Brunswick, and the representa*-ive body in the Council of the County, fifty in number, is only exceeded by the representative body in one, the Legislature of Ontario. (R T. B,) \v HOfne extent for the defects indicated, T fear the main evil lie* deeper. A misapprehension of duty, if nothing worse, by local fiu' liorities and by the AfiHessors. In the matter of under values there was a somewhat general and remarkable uni* forrnity in the Townships. At the bottom of the evil, I fear, lurked a desire to place the valuations of property as luw as possible in the hope of reducing the amount to be [laid by the Municipality on any C unty rate to be levied, and it may be that in some Municipalities it was resorted to merely in self* defence so to speak. An attempt to avoid the payment of a just proportion by such means was manifestly unjust and illegal, and was not very complimentury to the intelligence of the Couniy Council, whose duty it is yearly, by the process of equalization, to produce ■ just relation in valuation a 1 over the County, and BO careful has the Legislature been to secure this, that in case local piejudices or irregular considerations are f und to prevail in the equalization made by a County Council, the County Judge ia entrusted with the correction of what may be found unjust, on Sppeal to him ; and in such cases it is made his duty to equa ize tie whole Assessment of the County. So that attempts to se- cure unfair advanttigea to particular Municipalities in this way, were not at all likely to succeed, being exposed to the double or- deal, and were as foolish as they were mischievous. v.- But, however it was, under-assessraent and non assessment prevailed to a considerable extent. S()U)e years ago it l)ecame my duty, on appeal to me, to examine the whole Assessment of this great County, and making every allowance for diffeiences in a matter of opinion and judgment, [ was {)ainfully struck with the. under-valuation of lands in certain localities, and with the almost encire absence of asseseed personal property in prosperous and long settled Townships.* If the requirements of law are carried out in fairly assessing property all over, the amount at whiro|»ertv is asfcaHfd — the lato in such ciiho h(iing lo m tlio (lolltir, liis taxfis woiHd bo *20. SiippoHO the aj^h- let • Sii<^2;«'HtiouH'to Muii cijial OilicHiH," and tho 8iil)8«Hnient |m|Mir of Fi)l)'y, 11S70, ami the County Uounuil would Herv(! tlieoUjocts tliey havo in view in bi*in.,'iiij^ Ass'^hsoih Lo^othor bofiue tho ('ouncil if thi-y liavH al that, m y bo ueceHsary to assist ollicurH priiifed ior distribution in convenient form. Tiustinjj; that this may be done I HhiU confine my observations to two points — tho valuatiou of lauded property and jjersonal {iroperty. I would 8u<.'gt'st thai the Assessor iu every Municipality slioulJ commence work as soon as practicable, the ijrinted ll(dl8 being furnislM d to him at once for that purpose. It Would seem desir- able that all the lltjlls should be prociuvd from oiuj reliable es- tablishment. At all evt nts groat cave must be t.^kuMi to see that the U )lls hiivo all the c )lumns, and all the proper headings re- quired by the Stitute, suitab y spaced, and boun• 11 cash down," and both men left ic to the A Fe!-sor to settle the price or value to be paid for the farm, what Would he fix as the fair price between man and man. An honest answer to stich a question would show the value at which the Assessor should assess the farm. . The Statute says " actual cash value," and to make it more clear, adds, " as it would be appraised in payment of a just debt from a solvent debtor," and per'iaps it might better assist the Assfssor to a conclusion in each case, to put it to himself in the very terms of the Statute. Thus, suppose A owns a lot of land, and B has a just debt against him. A is "a good mark " for the debt, well able to pay it with or without; the farm ; but it is agreed that the farm is to be ** turned in " for what it is worth in cash to pay the debt due B, and it is left to the Assessor as a third man to fix the va'ue. What price would he nut on the Lot 1 The amount would be the sum for which the land should be assessed. In determining value a variety of circumstances must be taken in view ; if it be a farm, for example, the character of the soil, the clearing, the timber, the buildings, etc., whether old or new, the situation, and other matters fyractical, not sentimental or fanciful considerate ns ; nor should the cost to the owner or his personal attachment to the place auvl consequent high estimate of its worth be the criterion but its actual cash value Jrom a practical and business point of view. In places where property is constant- ly passing from hand to hand, an idea may be obtained of the market value, so to speak. Bn^ this is not always a safe guide, particularly if the prices are afteoted by hoped for prospective ad- vantages, which may never be fully realized ; and it must be in ,the experience of many that properties in the neighborhood ol" contemplated Railroad Stations, and of Village Sites have run up to high prices, which were not jusilfied by the circumstances, and after a time have gradually fallen down to the old prices. A mere speculative vnlue is not what the law contemplates —nor is the price even recently paic' for land always the measure of va'ue for purposes of Assessment. The purchaser, from considerations wiiich prevail with hiyn, but which would have no force with Others, may give a high price, but^^that is not the point — it is thei yaliie irrespective of personal coasideration affecting the parties to the transaction. In Towns and Yillages there is less difficulty in estimating value. On the business streets, at all even's, the value will be pretty well known by frequent sales. There will be more difficultv in respect to JLiOts oui of the business parts of a Town ot Village, many of the Towns and Vilbg s embracing a large are<«, far too large in most .cases, and some of the land not likely for years, if ever, to be used for building purposes, indeed the land may not be held for such, or for sale at all, and the Sta- tute here assists Assessors, in the provisions of the 31s: and 32nd Sees, of the Assesimenb Act, which should govern in respect to the assessment of land and lot? used (t hald for bha purposes mentitmed in these sect'ons. The charact<*r of the buildings and erectiors in Towns and Villages, whether of wood or more perma- nent material, and how long erected, their present condition, etc., should be taken into consideration, and in valuation it would seem not unfair to exclude from consideration such appendages to a house as please only the fancy of the particular owner, without adding to the actual or market value of the premises, and serve no useful purpose in connection therewith. Property is t) be valued as it actua'li/ is at the time, not what it may become when work in progress is finished. oj^ fi fr y.. = <;^ v, nf III assessing landed property both in Town and Country tht Assessor must exercise his judgment fairly and impartially — treat- ing all alike, resident and non-resident — he cannoc discriminat* unfairly in any case. >•-.' ■■■■• i:-i"-:' •■■ r,. ■ i'-'-' It is not likely that an Assessor will be able in all cases to hit the exact value, but by enquiry and exercise of a little common sense he will generally come very close to the mark. It is evi- dently not intended thnt an exasg rated varae should be placed on property, better be a lifctl3 under than over. Keep out of view altogether what might be gifc for property on the usual terms of sale on time — the value " all cash paid down," I repeat, is the point — and the pruper y as it is and not whit it may possibly be- conie. The same rule that ap()lie3 to landed or real proj erty, applies to personal property — but here the Assessor will find less difficulty, for chattel property of all kinds has a value not depen- dent upon local conditions and surroundings. The value of animals, "stock " of all kinds, is very much the same all over the country, according to their natnre and excellence — their market value is generally pretty well known, not their value on time, as at the ordinary farm or other sales— but what they would bring at a Ciish sale And here again no fanciful estimate should be made, and if anything a little under rather than over value. And to with regard to manufactured articles, portable raachineSf implements, Jkc. ; their original cost price is pretty well known, and as they are usually bought oti credit, that should be taken into consideration in fixing a value, as also how long in use and any thing that would deteriorate their condition. A lil)eral allowance would seem to be just in cases of this kind. Whatever rule the lb Assessor may lay down for himself in appraising cither land'iid fn^operty or personal property should be carried out without dis* tinctioii, and all ratepayers should be dealt with alike. The As^ ^sor should kn6# no one in the discharge t»f his duty, friend of fbe, rich and poor, all should be dealt with fairly on settled prn- dples of valujiti^n. Reference is soraetiraes made to a clause iili the Act which is riiost erroneously supposed to warrant an Asses- itor in taking off thirty per cent, from the actual cash value o^ property. The clause in question has been entii-ely misunder- stnod — it givfis no authority to the Assessor to do anything of th(i kind. The Clause (178) is found among the sections providing for the punishhient of Assessors making fraudulent assesshients, ete. and so far frcm favoring A ssessots, makes their assessment of property at 30 per cen . under its true value jon'ma^ct a evidence of frHud in the Assessor, rendering him liable to a fine up td i^'lQO, and to imprisonment for six months ih gaol. That is, proof of such fact ^t'onld, upon the trial of such a charge against hitii^ throw the burden upon the Assessor of proving facts and circum- stances to rebut injustice or fraud which, under this enactm^nt^ Ivould be presumed against him till he cleared himself of it by proof. Indeed it puts the Assessor in a very sitnilar position id the man found in possession of stolen property, who is required td show how he crme by the stolen goods. I have merely to say in conclusion that what is required df Assessuis is to obtain the best information in their power, in every case to enaUe them iu the exercise of their judgment to determine the value of the pro|'erty, whether real or personal, fairly and impartially, not upon any arbitrary and indiscriminate riile, but each case deterniined on its merits. In case of any question, to hear andcotsider what the owner has to say, not, liowever, being tied vpwn to his estimate of the value of his property, ^o place no exaggerated value upon property, to remem- ber that it is the cash, " all cash d' wn " value, and if anything 'to lea little under than over the mark, and that no property, real or persona], which the Statute exempts from taxation is liable to be assessed. In re«?pect to income the AssessDr will, in most cases, be entirely dependent on the statement of the party himself as to ihe amount, but as income, if equal to $400 confers the franchise, an AFsessur should not merely, because told by an individual that lie has such an income put him on the Ki^ll without enquiry first •made, to fatipfy bint^elt of the truth of the staiemeut. There are seme Bills now before the Legislature imposing duties on fllunicipal Officers — if they become law Judge Ardagh or I wUl 'probably take occasion to refer to them. There is no short cut to knowledge, and Afuse'sors will remaiti ignorant of their duties if they do not carefully stud/ the pro- visicns of the law , and all that has been prepared to assist them to a knowledge of their duties should be thoughtfully consi«!ered. Baving undertaketa to peifcim the duties of a very important cfilc«, they ate bound as hottest, men to use their best endeavon r to understand what these duties are, and they Qiust well know tha^ ^^j^conducb on their part subjects them to serious consequencey. If what I have s^iid will help to a more reliably assessment, as8i<;t and encourage Muoicipal OfUcers to a better understand- ing and discharge of these duties, I shall be much pleased. It is not encouraging when an effjrt to be of use is not met in a pro- per spirit by those intended to be served. EXTRACTS FROM HIS HONOR JUDQE ARDAGH'S PAMPHLET, " SUGGESTIONS TO MUNICIPAL OFFICERS," AND PAPER ^ NO. 1 OF LAST YE.AJl BY THE CO. JUDGES, WITH ADDL TIONS, &c., REFERRING TO RECENT ENACTMENTS. • V- >>! t:m S ,. The Municipal Officer who would do his d^ty properly, must take pains to inform hiipseif of wh^t is required of him, by a careful examinatipn of the several enacti^ents regulating and jbearipg upon the duties pertaining to hi3 office. Previous papers have indicated where the statutory provisions touching the duties of Assessors are to be found, and tr-eated of these [>rovi- jsions. It is now proposed to summarise the Assessors duties, and call attention to some new provisions reUtiag to the A-ssesspr'jS )work which have just been enacted by the Provincial Legislature. The primary purpose of the assessment in a Municipality, h^i reference to the rat-) to be afterw^^rds struck upon the assessed v^lue of propevty — but the Assojsment Roll also forms the mate- rial f om which the voters' liocs are tfiken. A. full and correct assessment, AssesBment Roll must — this year — be completed, at latest, on the 30th June. Every Assessor will remember that the law imposes se- vere penalties upon him if his duties are not duly and properly performed. .It; .1 . I ... r. For neglect or refusal to comply with the above, the Assessor is liable to a penalty not exceeding ^100. Forgetfulness or carelessness is no sufficient excuse. -. A fall, true, and complete assessment is what is required. > The Assessor should then commence his duties as soon as practicable, and pursue them systematically and diligently. His main object should be to obtain the names of all taxable persons, and the description and amount of all taxable jBro/?er<7/ — both real and peraonal, including assessable income— and the names of " Farmer's Sons " entitled to the franchise, together with other information incident to the same, required for making up statistics necessary to shew the progress of the country, and these all should be as accurate as possible. ..I ., . t • The Assessor will, of course, be supplied with a proper printed Roll, with all necepearv columns for the required informa- tion to be set down. The Assessor who would have a neat and clean Af^sessment Boll will not make the entries directly therein, but on shf ets or in a rough bo< k prepared for that purpose — going round from house to hou^e, wi'h little convenience for doing his writing, it would be almost impossible to keep the Ro'l clean, or to make the entries with neatness. It is after he has gone over his Township or District, and got all entered in these sheets or rough book, that he should quietly sit down and make out the Roll which he is to verify and return to the Clerk. The Assessor should enter upon the work with some systematic ])lan ot o])era- tion laid ont. The plan will bs varied according to condition, po])ulation, means of travel, and other circumstances peculiar to each Municipality. Taking concession line by concession line, or street by street, and going from lot to lot on either side, keeping, however, the concessions separate, seems the better plan — and it certainly facilitates after reference. i ., Such number of Assessors as the Council may think neces- sary, fhall be appointed for each Municipality, and the Council ft'ay appoint to each his special district, and may ))re6cribe resula- tions to guide them in their duties. Hence, if more than one is appointed, and no particular portion is allotted to each, it will be necessary for them to agree as to what portion each shall take — dividing the Municipality by concessions, for instance, if a town- ship, or ly streets, if a Town or Village — having regard to the settled or occupied state of each. \ 13 w If the Assessor is supplied with a rough plan of the Munici- pality, in the case of a township, showing every lot in every con- cession, it will ensure correctness, for by checking off the lots with his entries, he can at once notice what lots, if any, are to be ac- counted for. A large sheet of paper with crossed lines dividing it into as many s[)aces as there are lots in the Township would in most cases answer every purpose — and the lands for which no resident ownere are found, the Asse'sor would place on the Non-Resident Roll, unless, indeed, he has received from the Clerk of tbeMunici- paliiy a list of such non-residents ns have intimated to him their wish to be entered on the Assessment Roll. Provision is made for such persons giving the requisite notice to the Clerk ; but such no- tice must be received by him nut later than the 30th of January, in- asmuch as he is required to hind over to the Assessor a list of such persons as gi e him this notice, and the lands they own, on or before the Ist of February. After the name and property, the Assessor in such case is to enter also in column number three tho letters N.R., and the owner's address. i^-.: ■Ah. >1H i . Or, the Assessor might adopt another course and make a list of all the lots in every concession with the number of acres in each, and subsequently enter opposite them the different portions as he assesses them, when he can at < nee ascertain if the total num- ber of acres assessed corres]ionds with the contents of the lot as originally pet down, but the plan first suggested seems to be the best and simplest. It would be well if each Assessor were sup- plied with a list of broken lots in tiie Municipal ty, that is, such as fall short of the usual 200 acres, for it sometimes happens that, owing *o ignorance or carelessness, a portion of a lot, which bad never any existence, is returned on the Non-Resident Roll- the consequence of th^'s is that not only are the calculations as to the taxes to be levied, upset, and thus a deficiency created, but what is far woi-se, after the requisite time has elapsed, a sale by the County Treasurer takes place and though only the imaginary piece is sold, yet a real piece is conveyed to the purchaser by the dee-l he receives. Such errors are thus continued from year to year, as an As essor generally takes as his guide the Koll of the previ us year — and this he sjumld do whenever the Roll has been thoroughly tested. As nearly all the lands in the County have been now granted by the Government, it will be well for the As- sessor to assess every lot in his district, leaving it to the County Treasurer to distinguish between the patented and unpatented lota. Besides which though some are not granted by the Crown, yet par- ties may have a taxable interest in them, as locatees or lessees of the Crown. Every lot for which he cannot find an owner, (that is an owner resident within the municipality, or one requiring hia name to be entered on the Roll), or an occupant, he ought to return on the non-resident roll. It is a fact that very many lots escape assessment altogether owing to carelessness in this respect. . , > . ,,,... .' Following these suggestions, the Assessor can be at no loss in including in his Roll all the land or real property in his dis- trict- -and he vrill not ba held excunable for allowing any lots to escape taxation. Negligence on this head may make he Asstisaor liable in a pecuniary way — for it has been h«!d that he would be answerable for any loss arising from neglect to follow the plaii^ directions of the Act. Assessors must be most careful in assessing land, to describo «ach lot or part of a lot as accurately as possible in such a man- ner as would render it easy to lay it off on a map or plan from the description given— such descriptions as S j^, N ^, S W ^, If W ^, and the like, are intelligible enough, but it is a very com- mon thing to find such a description as the following in an As- sessment Roll : — Lot 3, in 2nd Con. — Pt. N J — 40 acres." •From this no oae uould tell what particular 40 acres of the lOQ comprising the North ^, was intended. Such a piece of laug should be described as '* Pt. N J 3, in 2i)d Con., Westerly 4,Q ncres," or " Easterly," or otherwise, as the case may be. Care must be taken, too, in keeping per p'aje and in connection with the land for which the parent is assessed, inserting opposi^e to the name in the fourth column the lettera F. S., to shew that the party is so rated and entered as a " farmers' son." In making all entries, the A.ssessor should be careful to obtain the correct christian and surnaiiies in full of the parties, and if more than one occupant or owner, the full names of all — the correct occupation of each peraon, as ''farmer," " black- snuth, ' " storekeeper," " miller," or the like, should be correctly set doMn. Great c&vq should be taken to ascertain the exact des- 15 V". ►. .»■?. \fif'l<- C. Residosout of the Province and has nol "t'.' J"! .i.' .;J -s- given notice under Sec. 6. r- ', > r ; .'^W ', ' "^ fa.^ if land occupied, to be ansessed in '' '' ' name of and against occupant, as • '' ' ■ such. " • (b.) If unoccupied, as land of a won- r.ti resident, ,. ,-• -i (2.) If owner not known (a.) If land oceupied, to be assessed against occupant alone. .,, _' (b J If unoccupied, as land of a non-rest- dent. ■^)^iL Be/ore the Roil can be consideted completed the Assessor is bound to leave for every person named in it, the requisite Notice of Assessment, if resident or having a place of business within' the Municipality, and to transmit it by post to every Non-resident who has given the notice under Sec. 6, and furnished his address to the Clerk. This notice should be full and accurate, giving to the person assessed clear notice of what he is assessed for and the' amount for which he is assessed, truly extracted from the Assess- ment Roll. This is provided for in the 48 Sec. ot the Assess- ment Act, the form of the notice is given in Schedule B, and the time when the notice is delivered or transmitted must be entered on the Roll in each case opposite the name of the party. Thei giving of such notice is a matter of great importance, as a recent case before the Court of Appeal shows, and the decision in that case, probably, suggested an additional clause to the Assessor's oath, for, at the Session of the Legislature just closed, it was en- acted that there should be added to the A ssessor's sworn certificate, the following words : — " And that the amount for which each such perso7i is assessed upon tfie said Roll, truly and correctly appears in the notice delivered or transmitted to him as aforesaid" in ac- cordance with the said Section. Assessors will notice that ihis- duty, always imperative, they must now swear they have actually performed. It is the duty of the Assessor on being furnished with a list of lands in arrears, under Sec. Ill oi the Act, to ascertain if any of the lots or parcels of land contained in it are occupied, or are incorrectly described, and to notify such occupants, and also theovmerSfif known, whether resident within the Municipality or not, upon their Assessment Notices, that the land is liable to be sold tor taxes, and also to enter in the proper column of such list, ** occupied and parties notified," or " not occupied," as the case may be. He is also to correct any errors in it, and then return it along with the Assessment Roll, certified and veritied as the Act requires.* ; *The attention of Assessors is directed to the following valuable Memo* randumby H. R. A. Boys, Esq., Co. Treasurer: Assessors should not alter descriptions on their Roil, any alterations should be made by County Treasurer. That ia, they should take the former 1« When the Roll is once verified and returned by the AHHessor to the Clerk of the Municipality, whiclbit must be by the 1st of ^ay — thiB year 3()th June — no alteration can be made therein excofjt by the Court of liovisioa, or subsequently upon appeal AsscHHors, an well as all Municipal OfKcers, are advised to refer to Harrioon's Munioipal Manual for guidance in the detailn of their general duties With the aid of this valuable and ex- haustive work they can scarcely go wrong. A word here as to exemptions — By 39 Vic, C. 33, S. 3 (Or.c.), the tollowing shall be added to and read amongst the exemptions mentioned in section nine of the Assessment Act of 18()9: — ' All grain, cerenls, flour, live or dead stock, the " produce of the farm or field, in store or warehouse, and at any " time owned or held by, or in the possesuion of any person, in " any Municipality, such pei-son not being a producer thereof, and " being so held, owned, or jwssessed solely, for the hona-Jide pur- " pose of being conveyed by water or railway, for shipment or ** sale at some other place, shail not be deemed to be personal " property, liable to assessment and such property shall be exempt '* from as-sessment, for municipal or other local rates or tax«a " within such municipality." . • ?; / . i And by 33 V., C. 27 (Ont.), other amendments on this head are enacted, which the Assessessor must refer to and carefully carry out. ' And now attention is called to a new law passed at the Ses- sion of the Legislature just closed — a most important one — ex- tending the Franchise to Farmers* sons. From the very frequent attempts, by one contrivance or an- other, to place upon the Rolls and Voters* Lists the names of young men not actually owning property, b-it living and work- year's UoU to be correct, and only make alterations in divisions and descrip- tions of lots, when instrui'ted so to do by County Treasurer, as no official but the ('ounty Treasurer can have the information necessary for that purpose. With regard to Arrears sent from Co, Treasurer's Office, for the purpose of seeing if lots are oecujiied, no lot should be enteivd on the KoU as 0(>cu- pifd, unless some one is living on the premises, or there is distress sufficient to cover the arrears. The fa«'t of the owner or his agent living in the Town* ship and putting it on the Resident Roll, is not occupation. Calling a lot occupied wlien it is not, causes much trouble and generally some loss. Each lot on the Non-Resident Roll must be assessed separately, th* County Trciasurer is bound to return the Roll when lots are assessed in bulk, as if the lots have to be sold, each lot must be sold for its own arrears. If a person demands that his property be assessed in bulk, the Assessor before doing so should each year demand from the owner a written statement showing what the property consists of, and it should l^e so drawn up thut there could be no mistake as to what pieces or parcels of I'vnd are to be bulked,, and tliis ^Miper or an attested cojjy should be fo vwarded to the County Trea- surer to be filed with the Collector's Roll. The Clerk's certificate to the Roll should in all ca.ses be at the end, and uot before the comuicucement of the matter of the Roll. [■-. \ 19 ing at home vriih tlieir |>arents, it would appear that there existed a pretty geuerHl and nut unnatural feeling on the part of Farmer% that these sons, who, although over age, continued to work with them in the home of their ohildhood for tlte oommon good, should be entitled to vote at elections ; and a not unnatural desire on th« part of these young men, intelligent and educated, to enjoy the franchise ; but the law did not |)errait it, and this may have had the effect of a premature btvak in the family circle. However de* sirable the end to be obtained, the use of improper devices to obtain it, was a fraud on the laws relating to the Franchise, and utterly demoralizing in itu tendency. Somewhat in sympathy, perhaps, with the feeling that thnse young men should be entitled to vote, the AHsessor often lent too ready an ear to requests that they should be jointly assessed with their father for the land they aided the '' old man " to work. The new law appears designed to satisfy this feeling, by enabling the class referred to, tobeplaoedi of right, on the Roll, and ultimately on the Voters' List. As- sessors will, therefore, feel bound to give to this Act the full effect which the Legislature designed — and they should cava* fully examine its provisions. While new laws are added yearly to the already numierotti duties of Municipal Officers, and important changes are constantly made ; it is essential that Clerks and Assessors, upon whose accu- racy and fidelity so much depends, should' keep themselves well informed — a just regard to the public interests requires it — and they themselves are only safe when duties which the law cast* upon them are punctually executed in the manner preecribed. Municipalities should see that at least copies of the Statutes under which Assessors are required to act, are in the Clerk's Office, accessible to the Assessors. The Act in question, which has only just become law, is ei^ titled '' An Act to give the right of voting to Farmers' Sons ia certain cases " It is in substance as follows :^-> Where a farm of 20 acres and upwards is assessed at a suffix ciently high amount, and is actually occupied by the Owner, oiM or more sons of the Owner may be assessed in respect thereof, and so entered on the Roll, according as the amount of the Assess- ment will pel mit. Any such son must be bona-fide resident on the fatm, at time of the making of the Assessment RolL th« If the property be assessed in double the amount required t» give a vote, then the eldest son shall have a vote, in addition to his father's vote — if at treble such an amount, then the next eldest son shall also be entitled to a vote, and so on. If the father be living, and either he or the mother own the farm, such son or sons may be entered and assessed, jointly with 20 w tho father, and as if suoh father and son or sons were joint owners thereof. If the father be dead and the mother is the owner of the farm, and a widow, such son or sons (the eldpst taking precedence) may be entered and aRsessed in reHpect of the farm, as if he or they were an occupant or tenant, or joint occupants or tenants thereof, ui^er the mother, and within the meaning of tho Election Law of 1868. Temporary absence is not to disentitle a son fiom being con- lidered a bona-Jide resident. Temporarj/ absence is defined to be absence for a time or times not exceeding in the whole four months of llio twelve months preceding. Nothing in the Act is to affect the present liability of the ffttber and sous reHpeotively, for statute labor. It would seem that a eon entitled to be entered on the Roll or some one on his behalf, should a^k the Assessor to enter bin name, for the. words of Section 2, are " mai/ be entered, rated and assessed on the Roll," etc., and Sec. 4 distinctly says the son may require his name to be entered as a joint or separate owner, occupier, or tenant of the farm. In entering a name, as above mentioned, page 14, the Assessor will insert opposite to it, the letters F. 8., in the fourth column. • ■ v ■ m *i" It is possible that in working out this new law there may be some errors and omissions altliough its provisions seem clear enough. If any such should occur, there will be for *' farmers' sons " the same means for correcting errors or omissions, by ap- peal to the Court of Revision or to the Judge, as in ordinary cases of erroneous assessment. But let the Assessor in the first instance do his work well and carefully in this as in all other points — re- membering always that the Assessment is designed to serve, as before remarked, the double purpose — giving a full, true and fcomplete statement of property for the purposes of taxation ; and reliable mateiial for the formation of a Voters' List, to in- clude all persons entitled to the Franchise. The writer hopes that what is set down may be of some assistance to those for whom it is intended, and would conclude in the language of his ♦'paper" fan 'y, 1876 — "Deeply impressed, himself, with the gieat importance of an energetic and faithful working of the laws relating to assessments and thefrarchise, and the discouragement and prevention of fraudulent practices, he trusts and believes that all concerned will, in this County approach their duties in the same spirit, and will well and faithfully execute the Irusts reposed in them." ^ I' ••!-< ft ./.i-'l; ii.- v>~ V •