T^^ IMAGE EVALUATION TEST TARGET (MT-3) ■r- J!^ ^w iS^A^ 1.0 1.1 ltt|28 11.25 « 140 J5 2.2 2.0 te. ^ U£ 1.6 ^ ^"*' '<^. ^. o^ ;V CIHM/ICMH Microfiche Series. CiHIVI/iCIVIH Collection de microfiches. Canadian InstituM for Hiatorlcal Mlcroraproductioni Inatitut Canadian da mlcronproductlona hiatorlquaa 1980 Tachnicai NotM / Notat tachniquM Th« Institut* has attamptad to obtain tha ba«t original copy avaiiabia for fiiming. Phyticai faaturas of this copy which may altar any of tha imagas in tha raproduction ara chackad balow. D D D D Colourad covars/ Couvarturas da coulaur Colourad mapa/ Cartas gAographiquas an coulaur Pagas discolourad, stainod or foxad/ Pagas dAcolorAas, tachatAas ou piqutes Tight binding (may causa shadows or distortion along intarior margin)/ Raliura sarr« (paut causar da I'ombra ou da la distortion la long do la marga intAriaura) L'Institut a microfilm* la maillaur axamplaira qu'il lui a «t« possiMa da sa procurar. Cartains dAfauts suscaptiblas da nuira i la qualit* da la raproduction sont notAs cl-daasous. □ Colourad pagas/ Pagas da coulaur D D Colourad platas/ Pianchas an coulaur Show through/ Transparanca Pagas damagad/ Pagas andommagtes D Additional commants/ Commantairas supplAmantairas Bibliographic IVotas / Notas bibiiographiquas D D D D Only adition avaiiabia/ Saula Mition disponibia Bound with othar material/ RaliA avac d'autras documents Cover title missing/ Le titre de couverture manque Plates missing/ Des planches manquent D D D Pagination incorrect/ Erreurs de pagination Pages missing/ Des pages manquent IMaps missing/ Des cartes g«ographiques manquent n Additional comments/ Commentaires supplAmantalras Th« imaoM appMring h«r« ar« tha baat quality poMibIa conaidaring tha condition and iaolbility of tha original copy and in Icaaping with tha filming contract apacificationa. Tha laat racordad frama on aach microficha ahall contain tha ay mbol —► (moaning CONTINUED") or tha aymbol V (moaning "END"), whichavar appilaa. Tha original copy waa borrowad from, and flimad with, tha icind conaant of tha foilowino inatitution: " National Library of Canada Mapa or piataa too larga to ba antiraiy inciudad In ona axpoaura ara filmad baginning in tha uppar l«ft hand corner, iaft to right and top to bottom, aa many framaa aa raquirad. Tha following diagrama iiiuatrata tha mathod: Laa imagaa auivantaa ont «t* raproduitaa avac la plua grand aoin, compta tanu da la condition at ti9 la nattat* da I'axamplaira film*, at an conformM avac laa condltlona du contrat da filmaga. Un daa aymbolaa auivanta apparaftra aur la dar- niara Imaga da chaqua microficha. aaion la caa: y X-SST-^HJ"'"""'* "* *'"^'" "• •• •»"""'• L'axamplaira film* fut raprodult grAca A la g«n4roalt4 da i'Atabiiaaamant prAtaur auivant : BIbliothAqua natlonala du Canada Laa cartaa ou laa planchaa trop grandac pour «tra raproduitaa an un aaul ciich* aont fllm«aa A partir da I'angla aup«riaura gaucha, da gaucha it droita at da haut an baa. an pranant la nombra d imagaa nAcaaaalra. La diagramma auivant iiluatra la m«thoda : 1 6 ^■^Ti t€^ . ( '•THE COLLECTOR'S GUIDE. BY JAMES MORRISON GLENN, ESQ., LL. B. OF OSQOOOE HALL, BARRISTER-AT-LAW. ^-!«HMk-nHfi4' ■^it^JUI^IIV r i '■ " /^r THE COLLECTOR'S GUIDE. I CONTAINING THOSE PORTIONS OF THE CONSOLIDATED ASSESSMENT ACT, 1892, AND AMENDMENTS THERETO, TOGETHER WITH OTHER STATUTORY ENACTMENTS RELATING TO THE APPOINTMENT AND DUTIES OF COLLECTORS OF TAXES IN ONTARIO — WITH NOTES OF THE MORE IMPORTANT DECIDED CASES. • < ■T JAMES MORRISON GLENN, ESQ., LL. B. OF OSQOOOE HALU BARRI8TER-AT-LAW. A PRICE : PAPER. 60 GENTS. CLOTH, 75 CENTS. ST. THOMAS. THE MUNICIPAL WORLD 1895 tl Entered according to Ac, of the Wrliament of Cnad.. in the year one thou«nd eight hund«d and ninety.nve, by Thb Municipai. World, Publiihers. at the Department of Agriculture. COLLECTORS AND THEIR DUTIES CONSOLIDATED ASSESSMENT ACT, 1802. ti 12. — (i) The council of every municipality, except A«s«iori «tid counties shall appoint such number of assessors and ^p^'^^^'*' collectors for the municipality as they may think necessary, but no assessor or collector shall hold the office of clerk or treasurer, (a) R. S. O. 1887, c. 193, s. 12. • (2) No person attainted or convicted of any treason or felony, or convicted of any infamous crime, unless he has obtained a free pardon or served the term of imprisonment or paid the penalty imposed under the sentence, and no person who is under outlawry shall be qualified to act as assessor or collector. 13. Such councils may assign to such assessors and Municipality collectors the assessment district or districts within which jl^o auessimnt they shall act, and may prescribe regulations for governing d««rict$. them in the performance of their duties. R. S. O. 1887, c. 193, 8. 13. (a) Before entering on his duties the collector is required to make a declaration of office before some Court, Judge, Police Magistrate or other Justice of the Peace ; Con. Mun. Act, 1892, Sees. 271 and 273. For form of declaration see Appendix "A." A collector is disqualified from being a member of the Council; lb. Sec. 77. The Council is required to appoint a collector as soon as con- venient after the annual election; lb. Sec. 254, (1). In municipali- ties which have passed by-laws requiring taxes to be paid on or before Dec. 14, collectors are to make a return to the treasurer upon oath on Deo. 15th, of all persons who have not paid their taxes on or before Deo. 14 ; lb. Sec. 254 (3). In cities collectors need not be appointed annually but shall hold office durine the pleasure of the council which may also by by-law determine their number and prescribe their duties ; lb. ^ec. 255. The collectors of the several townships in a junior county shall, ex officio be collectors in such townships for the provisional council and shall pay over to the provisional treasurer tne money collected under any by-law of the provisional council ; lb. Sec. 256. 8 Duties of coUec- jgo. The coUcctor, upon receiving his collection roll, shall proceed to collect the taxes therein mentioned, (b) R. S. O. 1887, c. 193, s. laa. And coUecton and saretiM are reaponaible to the union for the money; lb. Sec. 257. CoUeoton are required to make a declaration of office within 20 day* after knowledge of appointment under a penalty of from fS to 180; lb. Sec. 277. It is also the duty of coUecton under precept from the Sheriff to levy at the aame time and manner aa the general annual rate*, all rates necessary to satisfy executions which the corporation haa neglected to satisfy, and they are officers of the court for this purpose and liable to attachment mandamus or otherwise to compel them to perform the duties imposed on them; lb. Sub-sec. 3, 8ec 428." (b) Section 120 makes it the dntv of the clerk to deliver the roll certified under his hand, to the collector on or before the Ist day of October, or such other day as may be prescribed by a by-law of the local municipality. The collector should see that it is certified by the clerk because his right to levy the taxes is wholly derivable from the roll. Unless the roll be certified as directed, the collector is not bound to act under it; Vienna v. Itarr 9 U. C. L. J. 301, C. C. Hiu[hes. The provision contained in Sec 120 of The Assessment Act R. S. O. c. 193, requiring the clerk to deliver to the collector the roll "certified under his hand," though possibly directory as to time, is imperative as to the certificate, and a roll unsigned by the clerk is not sufficient authority to entitle the collector to diltrain^ and he and his sureties are not liable under their bond for the amount of uncollected taxes; Town of Trenton v. Dyer, 21 A. K 379. It is therefore equally important to the municipidity that the roll be certified and si^ed by the clerk, and councils and clerks should see that this is always doae. A roll signed by the clerk without hia certificate has been held sufficient to charge the collec- tor's sureties ; Welland v. Brown, 4, O. R. 217. Upon receipt of the roll duly certified by the clerk, the collector is to proceed to collect the taxes. He has no right to accept promissory notes or securities of an^ kind in lieu of money, but the improper acceptance of such securi- ties does not deprive him of the right to distnun; Spry v. McKensie 18 U. C. Q. B. 161. It was held in McBride v. Gard- ham 8 U. C. C. P. 296, th«f. taxes collected during the ye<\r 1857, which were overdue since 1855 and charged on the assess- ment roll of 1857 by a resolution of the proper authorities to that effect on the 7th December, 1857, after the expiration of the usual time was valid and legaL The time for levying a school tax in the city of Kingston imposed by by-law in December, 1855, was extended by resolu- tions of the city council tinder 18- Via c. 21, Sec. 3, until the 1st 6f August, 1856, and again on the 22nd December, 1856, to the Ist March, 1857. Held that the collector, who was the same person for both years, might distrain between the 1st of August and the 22nd of Decmnbw, 1856, although no resolution extending the time was then in force, McLean J. dissenting; Newberry y Stephens, 16 U. C. Q. B. 65. 123. — (i) In cities and towns he shall call at least once on the person taxed, or at the place of his uKual residence or domicile, or place of business, if within the local munioipal- ity in and for which such collector has been appointed, and shall demand (c) payment of the taxes payable bysuch person; or he shall leave or cause to be left with the person taxed, or at his residence or domicile, or place of business, or upon the premises in respect of which ihe taxes are payable, a written or printed notice, (d) specifying the amount of such taxes, and shall, at the time of such demand or notice, or immediately thereafter, enter the date thereof on his coller- tion roll opposite the name of the person taxed, or cause the same to be so entered ; and such entry shall be prima facie evidence of such demand or notice, (e) (2) In places other than cities and towns, he shall call at least once on the person taxed, or at the place of his usual residence or domicile, or place of business, if within the local municipality in and for which such collector has been appointed, and shall demand payment of the taxes payable (c) In cities and towns it is optional with the collector to make a demand for taxes or sive notice specifyinc the amount of taxes in the manner provided by this section, lojb may emplov an agent to deliver the notice, hut the demand must be made by himself personally; Chamberlain v. Turner, 31 U. C. C. P. 460. (d) For form of notice see Appendix " C." (e) The collector is required to enter on the roll the date of the demand or giving of the notice, at the time or immediately there- after, or cause the same to be entered. This may be done by another person on his behalf. This is important because such entry is made prima facie evidence of such demand or notice. Without this provision the entry would not be evidence of the demand in the lifetime of the collector. See Barton v. Dundas 24 U. C. Q. B, 273. But with it the fact of the entry appearing on the production of the roll is evidence of the making of the demand or the giving of the notice. The demand or giving of the notice is necessary to justify the subsequent proceedings authorised by the statute; Campbell v. Elma 13, U. C. C. P. 2§6. If the demand be made or notice given in the manner provided, no subsequent demand or notice is necessary in the event of a change of occupation to enable the collector to distrain the goods of the subsequent occupant ; Anglin v. Minis, 18 U. C. C. P. 170. Per Wilson J. : "If the colwctor be required to make a fresh demand fourteen days before he can distrain, upon every change of ownership or occupancy, he may be baffled forever ; biesides ne cannot tell whether there has hem a change of ownership or not, though he might be better able to know of a change of occupancy." lb. 17b. The person in possession, whether the person assessed or not, may be looked upon as the person "who ought to pay taxes," so as to make a demand on him sufficient without showing a demand on the person assessed; See note (n) Sec. 124(1) CoUectonto ctaund pay- ir.«at of nits. When paymftot is not made, col- lectors to levy the tax by dis- tress and sale. Payment of taxes by instal- ments. 1 ercentage on unpaid taxes. by such person, or if so empowered by by-law (f) of the municipality he shall leave (g) with the person taxed, or at his residence, or domicile, or place of business, a written or printed notice, specifying the amount of such taxes, and shall at the time of such demand or notice as the case may be, or immediately thereafter enter the date thereof (h) on his collection roll opposite the name of the person taxed, and such entry shall be prima facte evidence of such de- mand or notice, (i) P. S. O. 1887, c. 193, s. 123. 124. — (i) Subject to the provisions of section 53 (ii) of this Act, in case a person neglects to pay his taxes for fourteen (f) In places other tuau cities and towns, it is not optional with the collector to leave a notice, unless empowered by by-law of the municipality. See Chamberlain v. Turner, 31, U. C. C. P. 460 ; Carson v. Veitch, 9 O. R. 706 ; McDermott v. Trachsel, 26 O. R. 218 ; and Goldie v. Johns, 16 A. R. 129. (g) It is observed that sub-section 2 says that " he shall leave," while sub-section (1) says that " he shall leave or cause to be left," so that the collector cannot employ an agent for the purpose of either making a demand or giving notice under this sub-section. (h) He must also make the entry of the date of the making of the demand or the giving of the notice on the roll himself. In cities and towns the entry may be made by some other person ou his behalf. In Chamberlain v. Turner, 31 U. C. C. P., which was decided under R. S. O. 1877, Cap. 180, Sec. 92, Wilson, C. J., at page 474, says : " He is therefore to make a demand and to demand ■payment of the taxtn, and that duty should be plainly and efficiently done by the. eoUerior in person. " (i) See note (e) Supra, (ii) Sec 53, referred to above, is as follows : (1) In cities, towns, townships, or incorporated villages the council may, by a by-law, or by-laws, require the payment of taxes and of all local improvement assessments, including sewer rents and rates, to be made into the office of the treasurer or collector by any day or days to be named therein, in bulk or by instalments, and may by such by-law, or by-laws, allow a discount for the prompt payment of such taxes, assessments, rents or rates, or any instalment thereof, on or before the day or days on which the same ■hall be made payable. (2) llie conncil may by by-law or by-laws impose an additional percentage charge not exceeding five per cent, on every tax or assessment, rent or rate, or instalment thereof, whether the same be payable in bulk or instalments, which shall not be paid on the day appointed, for the payment thereof, and in towns, villages, or townships, where no day shall have been appointed for payment, the conncil may by by-law or by-laws impose such percentage on those which shall not have been paid on or before the 14th day of December in each year, there having been fourteen days previous demand or notice, as hereinafter provided, and such additional percentage shall be added to such unpaid tax or assessment, rent or rate, or instalment thereof, and be collected by the collector ii il days (j) after such demand, or after notice served pursuant t<» such by-law as aforesaid, or, in the case of cities and towns, after such demand or notice as aforesaid, the collector may, by himself or by his agent, (k) subject to the exemption or otherwise, an if the same had originally been imposed and formed part of such unpaid tax or assessment, rent or rate, or instalment thereof. R. 8. O. 1887, c. 193, s. 53 ; 51 Vic, c. 29, s. 6 ; 52 Vic, c 39, s. 2. (3) The notice or demand mentioned in section 123 of this Act may be given or made by the collector at any time after the receipt of the collection roll, and may be acted upon at any time after the expiration of fourteen days from the givmg of such notice or mak- ing such demand, or after the day appointed for payment by any by-law passed under this section, whichever shall last happen. (*) 52 Vic. , c. 39, s. 3. (4) The council Inay, by any by-law or by-laws, to be passe » under sub-secticn (2) uf this section, impose the said additional percentage charge on every tax or assessment, rent or rate, or instalment thereof, whether the same be payable in bulk or instalments, imposed on the lands of non-residents whose rames have not been set down on the assessor's roll, which shall not be paid on or before the first day of November in each year, and such additional percentage ah« 11 be added to such unpaid ^x or assessment, rent or i-ate, or instalment thereof, in the return required to be made under section 121 of this Act, and if such return shall be made before the first day of November, and the tax or assessment^ rent or rate,- or instalment thereof shall afterwards be paid on or before that day, such additional percentage shall not be chargeable by the treasurer of the county, city or town, or other official, as the case may l)e. 54 Vic, c 45, s. 2. (j) Except under the special circumstances stated in sub-section (2) of section 124, a distress cannot be made until the expiration of the fourteen days after the demand or notice. The general rule for the computation of time fixed by statute, unless there is somethinff in the statute to the contrary, is to hold the first day excluded and the last dav included. As there is no special provision in this case the seneraf rule applies. The day upon which the demand is made is therefore not counted, and as fourteen days are allowed for payment, the distress cannot be made until the fifteenth day after the demand or giving of notice. In other words, there must be fourteen clear days between the date of making the demand or living notice, and the seizure. Vroonian v. Shuert, 2 P. R. 122 ; Suffalo & L. H. W. V. Brook banks, lb. 126 ; Hanna v. Johnson, 3 O. R. 100. Sunday is included in reckoning the time under thia sub-BectioQ : McLean v. Pinkerton, 7 A. K. 490. (k) The collector may make the distress in person, or he may appoint a bailiff or agent. The collector is liable for anything done by the hhWitt under his authority, Corbettv. Johnston, 11, U. C. G. (*) It was held in Chamberlain v. Turner, 31 U. C. C. P. 460, that where Uxet were made payable under a certain by-law on the 4th uf June, a demand for pay- ment of them made before that day was of no use as a demand, and could not be acted on at the act thm stord, but now under sub-section 3 of section 53, the demand VMy b« made at any time after receipt of the roll and a distress made after the exftiry pf (ji* fourteen days or alter the day appointed for the payment by the by-law whichever ihalf last happen; See also Goldie v. Johns, 16 A. R. lao. Auditional per- centage to be ' added to overdue, laxes on non- resident lands. Kev. Sut. c (I) provided for by sections 27 and 28 of The Act respecting the Law of Landlord and Tenant^ (11) levy the sanne with costs, by distress of the goods and chattels (m) of the pelrson who P. 317 ; but it has not yet been determined whether he would be liable for 'anything done by the bailiff without authority or contrary to the warrant. See Fraser v. Page IS.U.C.Q.B. 336. The collector or bailiff should not seize more than is reasonably sufficient to pay the taxes, but he should also take care to seize enough so as to avoid the necessity of making a second seizure, in case the goods should not realize enough to pay the taxes, otherwise thd legality of the second seizure might be questioned. For form of distress warrant where bailiff appointed, see Appendix "B." (1) For Appendix a list ox the articles exempt from execution, see (II) Section 27 of The Act respecting Landlord and Ten- ant is as follows : — 27 — (1) The goods and chattels exempt from seizure under execution, shall not be liable to seizure by distress by a landlord for rent in respect of a tenancy created after the first day of October, 1887, except as hereinafter provided ; nor shall such goods be liable to seizure by distress by a collector of taxes accruing after the said first day of October, 1887, unless they are the property of the person actually assessed for the premises, and whose name also appears upon the collector's roll for the year as liable therefor. (2) The person claiming such exemption shall select and point out the goods and chattels as to which he claims exemption. 50 Vic. c. 23, 8. 1. As to Sec. 28 see Norris v. Toronto. 24 0. R. 297 note (d) infra, (m) The general denomination for things personal, as distin- guished ,from things real or lands, tenements or hereditaments. Fixtures that is those things which become when annexed to land, part of the land itself, cannot be distrained. ''The weight of authority is against construing as fixtures anything which is not annexed in fact to the realty, except where the articles form part of the fabric as an integral portion of the architectural design, or as in the case of a mill stone, which is an essential part of the mill." Per Patterson J. A., in Keefer v. Merrill, 6 A. R. 121. A planing machine standing by its own weight on the floor, without fastening with belts and an engine to work it, has been held to be a chattel liable to seizure for taxes; Hope v. Gumming, 10 U.C. ClP. 118. 80 an engine and boiler detached from the freehold by a fire, have been held to be chattels; Walton v. Jarvis, 14 U. C. Q. B. 640. But in this case the plaintiff purchased the engine and boiler and was held estopped from contending that they continued part of the realty. Temporary floors, scantling, partitions, presMS, shafting, vats, cocks, and other such things were held to be trade fixtures, liable to seizure under execution; Hughes v. Towers, 16 U. C. C. P. 287. So machinery of different kinds detached from the freehold; Carsoallen v. &loodie, 15 U. C. Q. B. 304, but not so where it was taken out for alteration and repairs with the in- tention of replacing it again; Grant v. Wilson, 17 U.C.Q.B. 144. Machinery for heating green-houses which rested by ita own weight 8 ■p ought to pay the same, (n) or of any goods or chattels in his possession, wherever the same may be found within the on bricks and was not fastened to the freehold, was held to be ra- movable ; also the pipes passing from the boilers through a brick wall into adjoining buildings; Gardiner v. Parker, 18, Chy. 26. The mains of agas co'y laid beneath the surface ri the public streets are assescable, being with the underground soil occupied by them appurtenances to the central land upon which the manufac- ture is carried on and subject to taxation as realty of the company; Boyd C. in Consumers Gas Co. v. Toronto, 31 C. L. J. 488 ; 15 C. L T. 271. (n) In Holcomb v. Shaw 22 U. C. Q. B. 92 and Smith v. Shaw, 8 U. C. L. J. 297, it was held that the expression " who ought to pay the same," is to be considered with reference to the time during which it may be said the collector's roll is in force for each year's taxes, but in Anglin v. Minis, 18 U. C. C. P. 170, and Squire v. Mooney, 30 U. C. Q. B. 531, it was held that it was to be under- stood as extending to any length of time and to any person who may liappen at the time of the distress to be in possession. Sub- section (3) of section 20 provides as follows : " No ratepayer shall be counted more than once in returns and lists required by law for municipal purposes ; anct the taxes may be recovered from either the owner, tenant or occupant, or from, any future owner, ttnant or occupant saving his recourse against any other person." In Christie v. Toronto, 25 0. R. 425, the property in question was assessed for the year 1892 to Ernest Walker as owner, who ceased to have any interest in the lands and had gone out of possession, and McMahon, J., says : "The person who ought toipay is Ernest Walker and his foods might have been followed anywhere within the county of 'ork." Any goods and chattels in the possession of the person who ought to pay the taxes may be distrained, although not on the assessed premises, provided they are within the county. In Eraser V. Page, 18 U. C. Q. B., 327, Robinson, C. J. says : "This clause is not so framed as to exclude all room for doubt upon the question we are considering, but I think the con- struction to be siven to it is that the goods in possession of the {tarty taxed, whether they are found on or off the land rated, are iable to be seized, provided they are within the local jvirisdiction of the collector. ' The clause referred to wets the same as at present, except that the collector could only seize within the municipality for which he was collector. By an agreement between the Great Western Ry. Co. and the Erie ft Michigan Ry. Co., the former were working the latter line of railway with their own engines and cars, and the defendant as collector, seized one of such cars on the line of railway for the taxes due by the Erie & Michigan Ry. Co., in respect of other land belonging to that company. Held that the seizure was illegal, for the car wnen taken was in possession of the Great Western Ry. Co. and their own property; Great Western Ry. Co. v Rotters, 29 U. C. Q B. 245. This section does not authorize a distress for non-payment of taxes, of the goods of strangers on the premises, unless such goods are in the possession of the person who ought to pay the taxes or a legal occupant of the ?roperty; Christie v. The Corporation of Toronto, 25 0. R. 425. remises in a city municipality were occupied as tenants by a finp of auctioneers, who, however, were not assessed in respect to them. Rev. Sut., c. SI. Good;' in possesbion of warehoasemaii not to be seized lor taxes. il Goods in possession of assi^ee or liquidator not to be seized for taxes. Levy of taxes under warrant. county in which the local municipality lies, or of any goods or chattels found on the premises, the property of, or in the possession of, any other occupant of the premises ; and the costs chargeable shall be those payable to bailiffs under 754^ Division Courts Act. (o) Provided nevertheless that no goods which are in the possession of the person liable to pay such taxes for the purpose only of storing or warehousing the same or of sel- ling the same upon commission or as agent shall be levied upon or sold for such taxes; and provided further that goods in the hands of an assignee tor the benefit of creditors or in the hands of a liquidator under a winding up order &hall be liable only fi»r the taxes of the assignor or of the company being wound up and the taxes upon the premises in which the said goods were at the time of the assignment or wind- ing up order, and thereafter while the assignee or liquidator occupies the premises or the goods remain thereon, (p) R. S. O. 1887, c. 193, s. 124 (i) ; 52 Vic. c. 39,8. 8 ; 53 Vic. c. 54. s. 3 ; 58 Vic. c. 47, Sec. 7. (2) If at any time after demand has been made, or notice served pursuant to such by law, or, in the case of cities and towns, after demand has been made or notice served by the collector as aforesaid, and before the expiry of the time for payment of the taxes, the collector has good reason to be- Goods of the plaintiff left with the auctioneers to be sold by auction, were distrained by the defendant for taxes payable upon the premises for the current year. Held that the distress was valid under Sec. 124 of The Consolidated Assessment Act, 1892; N orris v. Toronto, 24 O. R. 297. It was also held in this case that aus Sec. 28 of the Act respecting the law of Landlord and Tenant did not contain any provision respecting taxes, Sec. 124 had to be read as if it did not contain any reference to Sec. 28. But goods in the possession of a warehouse man, and certain other persons for the purposes of storing or selling the same, are now ander certain condit ions exempt. See the proviso at the end of Sub-sec. 1 of Sec. 124. (o) For tariff of Bailiff's fees under the Division Courts Act see Appendix "E." (p) This proviso was no doubt passed in consequence of the decision in Norris v. Toronto. See note (n) supra. Goods in the possession of the ■person liable to pay the taxes for the purpose only of storing or warehowking the same, or of selling the same upon commission as agent are now exempt. Goods in the hands of an Assignee for the benefit of creditors, or of a liquidator are liable only for the taxes of the assignor or of the company and the taxes upon the premises in which tfie said goodx were at the time of the assignment or winding up order, and thereafter while the assignee or tiquidator occupies the premines or the gooas remain thereon. 10 /•Wt I ^iPTi^>P •T'mmrr lieve that any party by whom taxes are payable, is about to remove his goods and chattels out of the municipality before such time has expired, and makes affidavit to that effect befoie the mayor or reeve of the municipality, or before any justice of the peace, such mayor, reeve or justice shall issue a warrant to the collector authorizing him to levy for the taxes and costs, in the manner provided by this Act, although the time for payment thereof may not have expired, and such collector may levy accordingly, (r) R. S. O. 1887, c. 193, s. 124 (2) ; 52 V. 9. 39, s. 9. (3) A city shall for the purposes of this section be deem- ed to be within the county of which it forms judicially a part, (s) R. S. O. 1887, c. 193, s. 124 (3.) 125. If any person whose name appears on the roll is not resident within the municipality, (t) the collector shall transmit to him by post, addressed in accordance with the notice given by such non-resident, if notice has been given, a statement and demand (u) of the taxes charged against him in the roll, and shall at the time of such transmission enter the date thereof on the roll, opposite the name of such person; and such entry shall be prima facie evidence (r) This sub-sec. entitles the collector, if he has good reason to believe that any party whose taxes are payable, is about to re- move his goods and chattels out of the municipality before the fourteen days have expired, to institute proceedings for the collec- tion of the taxes. Without this provision no distress could be made before the expiry of the fourteen days. For form of a£Bdavit see Apendix "F." (s) By this section a distress may be made within a city, though it is separate from the county for municipal purposes . (t) "When the collector proceeds to enforce payment he is to deal with those whose names appear on the roll. If they are with- in the municipality, he is to call on them, or at their residence or place of business and demand payment. If they are not within the municipality, he is co transmit to them by post, a statement of the taxes charged against them on the roll and demand payment. This last provision as to not being within the municipality, applies, I think, as well to the owners of non resident lands, who have re- quested to be assessed, as to the persons who were residents at the time the assessment was made and who were assessed as owners or occupants, but who have sinc^ removed from the municipality," Per Wilson J. in Anglin v. Minis, 18 U. C. C. P. 170. This case was decided under sec. 95, c. 55, of The Consolidated Statutes of Upper Canada which did not contain the words, "addressed in accordance with the notice given by such non-resident, if notice has been given." As the section stands at present, it is perfectly clear that non-residents who have requested to be assessed are entitled to notice. .,(u) For form of statement And demand see Appendix 'C." II Proceedings in case of non-resi- dents. of such transmission and of the time therepf, and the said statement and demand shall contain, written or printed on some part thereof, the name and post office address of such collector. R. S. 0. 1887, c. 193, s. 125. When collectors 126. In case of the land of non-residents, who have re- JS?esonnni"n5i- quircd their namcs to be entered on the roll, the collector, dents' land. after One month from the date of the delivery of the roll to him, and after fourteen days from the time such demand as aforesaid has been so transmitted by post, (v) may make dis- tress of any goods and chattels (w) which he may find upon the land (x) ; and no claim of property, lien or privilege shall be available to prevent the sale, or the payment of the taxes and costs out of the proceeds thereof. R. S. O. 1887, c. 193, s. 126. Public notice of salt to be given, and in what manner. 127. The collector shall, by advertisement (y) posted up in at least three public places in the township, village or ward wherein the sale of the goods and chatttls distrained is to be made, give at least six days' (z) public notice of the time and place of such sale, and of the name of the person whose property is to be sold ; and, at the time named in the notice, the collector or his agedts shall sell at public auction (v) The transmission of the statement and demand is a condition precedent to the distress. Under 16 Vic. c. 182, it was held in th« case of De Blaqaiere v. Becker, 8 U. C. C. P. 167, that it was not a condition precedent, but as the act now stands it is so. (w) Goods and chattels, see note (m) to Sec. 124. (x) In the case of a non-resident, the power of distress is only a* to any goodh or chattels which the collector may firrd upon the land. Any goods found upon the land whether belonging to the J arty who ought to pay the taxes, or to a stranger, are liable to be istrained unless expressly exempted. (y) Though such cases as Jarvis v. Cayley , 11 U. C. Q. B. 282 ; Patterson v. Todd, 24 U. C. Q. B. 296 ; Haslitt v. Hall, lb. 484 ; Lee ▼. Howes, 30 U. C. Q. B. 292 ; Connor v. Douglas, 15 Grant 456 ; Gibson v. Lovell, 19 Grant 197, show that certain errors or defects in the advertisement of sale would not affect the title of the purchcuer to the goods and chattels purchased at the collector's sale, still, collectors cannot be too careful in seeing that the pro- ceedings for the recovery of taxes are strictly regular. For form of advertisement see Appendix "G." (z) At least six days. This means six full days; In Re Sams ▼. Toronto, 9 U. C. Q. B. 181. Where an act is required by statute to be done so mcmy days at least before a given event, the time must be reckoned, excluding both the day of the act and that of the event ; Reg. v. Shropshire 8, A. & E. 173; Mitchall v. Foster, 9 Dowl 527. 12 >' \ • I (a) the goods and chattds distrained, or so much thereof as may be necessary, (b) R. S. O. 1S87, 0. 193, s. 127. 138. If the property distrained has been sold for more than the amount of the taxes and costs, and if no claim to the surplus is made by any other person, on the ground that the property sold belonged to him, or that he was entitled by liei or other right io the surplus, such surplus shall be returned to the person in whose possession the propeity was when the distress was made, (c) R. S. O. 1887, c. 193, s. 128. 1 29. If such claim is made by the person for whose taxes the property was destrained, and the claim is admitted, the surplus shall b^ paid to the claimant, (d) R. S. O. 1887, c. 193. s. 129. 130. If the claim is contested, such surplus money shall be paid over by the collector to the treasurer of the local municipality, who shall retain the same until the respective rights of the parties have been determined by action or otherwise, (e) R. S. O. 1887, c 193, s. 130. SurplMS. V uoclaiBUHi, 10 be paid la inwif in wbcMC POSACSHOV tkc goods \ rto clainwwt Wheatbe te sock coucsttd. (a) The sale most be by paUic aoction. (b) It was the opinkHi of Robinsoo J. in the case of Jarvis v. Cayley, 1 1 U. C. Q. B. 182, that it was competent for a Sheriff to sue for the price of eooda and lamU sold by him under a writ. In order to bind the cmlector as against the purchaser, there should be a sufficient memonuidiun in writing or delivery of the goods sold, to comply with the Statute of Frauds; See Mingaye v. Cor* bett, 14 U C. C. P. 557. (c) Under section 124, the goods of any person in the possession of the person who oogfat to pay the taxes, and under section 126 any goods on the land of a non-remlent who has required his name to be entered on the roll, may lie distrained and sold for taxes. If the property sold for taxes does not belong to the person for whom it was sold, the surplus must be returned to the person in whose possession the property was when the distress was made, unless there is a dispute or contest as to the ownership of the property. In Robinson vs. Shields, 15 C C. C. P. 386, an action by a tenant against his landlord, it was bdd that the receipt by the tenant from the bailiff of the snrplas of the proceeds of the sale was no condonation of the tortions act complained of, the payment having been neither made nor accepted in satisfaction or compromise of the injury suffered and did not pceclade him from bringing his action. (d) See note (c) to seetioa 128. If the claim of the person for whose taxes the property was sold is admitted, the surplus must be paid to him, bat if it is eontestcd it must be paid in by the ool> lector to the treasurer of the monicipality under the next section. (e) See note (d) to section 129. U '^mmmmm^tmm Kflouif d' y of Evidence Collector to retum his loll and pay over pvooeeds by the day to be MipMnted by CounciU Collectors of towns and ▼iUages to pay to treasurer skiy. Collector of township to pay to treasurer e»ery two weeks. 131 . If the taxes payable by any person cannot be recov- ered in any special manner provided by this Act, they may be recovered with interest and costs, as a debt due to the local municipality, in which case the production a copy of so much of the collector's roll as relates to the taxes pay- able by such person, purporting to be certified as a true copy by the cleric of the local municipality, shall be prima facie evidence of the debt (Q R- S. O. 1887, c. 193, s. 131. 133. In towns, villages, and townships every collector, shall return his roll to the treasurer on or before the 14th day of December in each year, or on such day in the next year not later than the ist day of February, as the council of the municipality may appoint, and shall pay over the amount payable to such treasurer, specifying in a separate column on his roll how much of the whole amount paid over is on account of each separate rate; and shall make oath before the treasurer that the date of the demand of payment and transmission of statement and demand of taxes, required by sections 123 and 125 in each case, has been truly stated by him in the roll, (g) K. S. C). 1887, c. 193. s. 132. (2) The collector of every town and village shall pay over to the treasurer of such town or village once every week until the final return of the roll, the total amount collected during the preceding week. (3) The collector of every township shall pay over to the treasurer of such township once in every two weeks until the final return of the roll, the total amount collected dur- ing the preceding two weeks. 57, Vic. c. 51, s. 6. (f) An action cannot be maintained under this section, unless it can be shown that the taxes cannot be rt. ^vered in any special manner provided by the Act; Berlin v. Grange, 5 \5. C. 0. P. 211. In Carson v. Veitch, 9 O. R 706, Roee J. at page 711 says, "It may be, I am inclined to think it is the law, that where there is a suihcient distress upon the property and the municipality by its own laches puts it out of. its power to distrain, then section 100 (now 131) does not avail to give the risht to collect by action." Though the certificate of the clerk will be received as prima facie evidence, its accuracy may be disproved. See Hesketh v. Ward, 17 U. C. C. P. 190, and Chamberlain v. Turner 31 U. C. C. P. 460. (g) In Lewis v. Brady, 17 Q. R. 377, Ferguson J. held and his decision was athrmed by the Q B. D., that so long as the collector has not returned the roll, he is at liberty to go on and levy where he finds distress. 14 . I ^mm 133. (i) In case the collector fails or onriits to collect the taxes or any portion thereof by the day appointed or to be appointed as in the last preceding section mentioneH, the council of the town, village or township may, by resolution, authorize the collector, or some othtr person in his siead, to continue the levy and collection of the unpaid taxts, in the manner and with the powers provided by law for the general levy and collection of taxes, (h). (2) No such resolution or authority shall alter or affect the duty of the collector to return his roll, or shall, in any manner whatsoever, invalidate or otherwise affect the lia- bility of the collector or his sureties. R. S. O. 1887, c. 193. s. 133- 134. The council of every city may, by by-law, fix the times for the return of the collector's rolU and any enlarge- ments of the same, (i) R. S. O. 1887, c. ig3, s. 134. 135. If any of the taxes mentioned in the collector's roll remain unpaid, and the collector is not able to collect the S9.me, he shall deliver to the treasurer of his municipality an account of all the taxes remaining due on the roll ; and, in sucS account, the collector shall shew, opposite to each assessment, the reason why he could not collect the same by inserting in each case the words Aon-Resident or Not sufficient property to distrain, or Instructed by Council not to collect, as the case may be ; and such collector shall at the same time furnish the clerk of the municipality with a dup- licate of such account, and the cleric shall, upon receiving such account, mail a notice to each person appearing on the roll with respect to whose land any taxes appear to be in arrear for that year, (j) R. S. O. 1887, c. 193, s. 135. (h) Until the roll has been fiially returned, the council has power to authorize the collector, or some other person to continue the levy and collection of the unpaid taxes; Lewis v. Brady, 17 O. R. 377. But after the final return of the roll, the council has no authority to authorize the collector, or any other person, to continue the collection of the taxes. Holcomb v. Shaw, 22 U. C. Q. B. 92, approved in Langford v. Kirkpatrick 2 A. R. 513. (1) See note (h) to Sec. 133. (j) By Sec. 132, the collector is required to return his roll by the time limited for that purpose. It is also his duty, when he is not able to collect the taxes, to deliver to the treasurer of his munici- pality, an account of all taxes remaining due on the roll, and in such account he is to show opposite to each assessment why he could not collect the same, and lie is also to furnish the clerk with a duplicate of the accoimt. If the collector neglects to per- form the duties imposed upon him he and his sureties are liable to an action or to the proceedings prescribed by section 231. For collector's account see Appendix Form " H." Other perfton* may be em- ployed to collect taxes which Col- . lector does not collect by a certain day. In cities the council may fix the time for return of collectors' rolls. Proceedings when taxes are unpuid, and cannot be collected. 15 / When thut not collected, collector* to be credited with amount. 136. Upon making oath before the treasurer that the sums mentioned in such account remain unpaid, and that he has not, upon diligent inquiry, been able to discover sufficient goods or chattels belonging to or in possession of the persons charged with or liable to pay such sums, or on the premises belonging to or in the possession of any occupant thereof, whereon he could levy the same, or any part thereof, the collector shall be credited with the amount not realized, (k) R. S. O. 1887, c. 193, s. 136. m When there is not sufficient distress on f uch lands. 144. If there is not sufficient distress upon any of the occupied lands, in the preceding section named, to satisfy the total amount of the taxes charged against the same, as well for the arrears as for the taxes of the current year, the col- lector shall so return it in his roll to the treasurer of' the municipality, shewing the amount collected, if any, and the amount remaining unpaid, and stating the reason why pay- ment has not been made. ft. S. O. 1887, c. 193, s. 144. When there is distress upon lands of non-residents. Treasurer may authorise collector to levy. Security by treasurers and collectors. 158- Where the county treasurer is satisfied that there is distress upon any lands of non-residents in arrear for taxes in a township or village municipality, he may issue a war- rant under his hand and seal to the collector of such municipality, who shall thereby be authorized to levy the amount due, upon any goods and chattels found upon the land, in the same manner, and subject to the same pro- visions, as are contained in sections 124 to 130 inclusive of this Act, with respect to distresses made by collectors. R. S. O. 1887, c. 193, s. 158. RESPONSIBILITY OF OFFICERS. 223. Every treasurer and collector, before entering on the duties of his office, shall enter into a bond to the cor- poration of the municipality for the faithful performance of his duties. R S. O. 1887, c. 193, s. 223. (k) Upon making the oath required by this section before the treasurer, the collector is entitled to be credited with the amount of taxes not realized. He should in the first instance be debited with the whole amount of taxes on the roll, and credited from time to time with the taxes paid in and finally with the amount if not realized. For collector's oath see Appendix Form " H." (1) See note (a) to Sec. 12. For Bond see Appendix, Form " J." m 16 224. Sach bond shall be given by the officer and two or ^«'^. ""^ more sufficient sureties, in such sum and m such manner as the council of the municipality by any by-law in that behalf requires and shall conform to all the provisions of such by-law. (m) R. S. O. 1887, c. 193, s. 224. 225. If any treasurer, assessor, clerk or other officer refuses or neglects to perform any duty lequired o' '•im by this Act, he shall, upon conviction thereof before any Court of conpetent jurisdiction in the county in which he is treasL st, assessor, clerk or other officer, forfeit to Her Majesty such sum as ^he Court may order and adjudge, not exceeding $100. R. S. O. 1887, c. 193, s. 225. Penalty on asiesnort or clerk* failing to prrform their duty, and how enforced. 227. If any clerk, treasurer, assessor or collector, acting Punishment under this Act, makes an unjust or fraudulent assessment or xsM^Mit, collection, or copy of any assessor's or collector's roll, or f^u'^""^!"* wilfully and fraur.ulently inserts therein the name of any auessments, person who should not be entered, or fraudulently omits the '"' name of any person who should be entered, or wilfully omits any duty required of him by this Act, he shall, upon conviction thereof before 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 or city for a period not exceeding six months, or to both such fine and imprisonment, in the discretion of the Court. R. S. O. 1887, c. 193, s. 227. 231. If a collector refuses or neglects to pay to the f^**^'"jj? proper treasurer, or other person legally authorized to coMect^^ to"' receive the same, the sums contained in his roll, or duly to ^^"y" account for the same as uncollected, the treasurer shall, collected to within twenty days after the time when the payment ought ^(^^Jre^' to have been made, issue a warrant, under his hand and seal, f (m) It ia the duty of the council to see that the collector has given a proper and sufBcient bond. To ensure this due enquiry should be made concerning the financial standing of the sureties and it ought to be executed by the collector and sureties in the presence of some Erson appointed by the council to see that it is properly executed, the case of Aldborough v. Yauch, not reported, one of the sure- ties escaped liability by showing that he had signed the bond upon condition that a certain other person would execute it also but who did not do so. 17 ■Mia ^p •ai directed to the sheriflf of the county or city (as the rase may be), commanding him to levy vf ' e goods, chattels, lands and tenements o( the collector anc his sureties, surh sum as remains unpaid and unaccounted for, with costs, and to pay to the trea.^urer the sum so unaccounted fur, and to return the wariant wiih>n forty days after the date thereof, (n) R. S. O. 1887, c. 193, 8. 231. Payment of money collected for the Province. How money collected for county purposes to be paid over. * Collectors or treasurers bound to account for all ifloneys collected by them. R. S. 0. 1887 c. 914, t. 5. 240. All money assessed, levied and collected for the purpose of being paid to the Treasun r of the Province, or to any other public officer, for the public uses of the Province, or fcr any special purpose or use mentioned in the Act under which the same is raised, shall be assessed, levied and col- lected by, and accounted for and paid over, to the same persons, in the same manner, and at the same time, as tax€s imposed on the same property (or county, city or town pur- poses, and shall be deemed an>j taken to be moneys collect- ed for the county, city or town, so far as to charge every collector, or treasurer with the same, and to render him and his sureties responsible therefor, and for every default or neglect in regard to the same, in like manner as in the case of moneys assessed, levied and collected for the use of the county, city or town. Jt. S. O. 1887, c. 193, s. 240. 241. All moneys collected for county purposes, or for any of the purposes mentioned in the preceding section, shall be payable by the collector to the township, town or village treasurer, and by him to the county treasurer ; and the cor- poration of the township, town or village shall be responsible therefor to the corporation of the county. R. S. O. 1887, c. 193, s. 241. 242. Any bond or security given by the collector or treasurer to the corporation of the township, town or village, that he will account fc^ and pay over all moneys collected or received by him, shall apply to all moneys collected or received for county purposes, or for any of the purposes mentioned in section 240. R. S. O. 1887, c. 193, s. 242. TAX ON DOCa 5. The collector's roll of the municipality shall contaio the name of every person entered on the assessment roll as (d) The remedy provided by this section may be t esorted to after the time fixed for returning the roll, and while the collector has the roll, bat the warrant cannot iasue until after 20 days from demand ; CharlMworth v. Ward, 31 U. C. Q. B 94. 18 I ■"' Tax entered on Collector's Roll the owner, possessor or keeper of any dog with the tax here- in imposed, in a separate column ; and the collector shall proceed to collect the same, and at the same time and with the like authority, and make returns to the treasurer of the municipality, in the same manner, and subject to the same liabilities in all respects for paying over the same to the treasurer, as in the case of other taxes levied in the munici- pality. R. S. O. 1887, c. 214, s. 5 ; 53 Vic. c. 62, s. 4. 6. In cases where parties have been assessed for dogs, and the collector has failed to collect the taxes authorized by this Act, he shall report the same under oath to any Justice of the Peace, and such Justice shall, by an order under his hand and seal, to be served by any duly qualified constable, require such dogs to be destroyed by the owners, possessors or harbourr'rs thereof ; and in case any collector .it gleets to make the aforesaid report within the time required for pay- ing over the taxes levied in the municipality, he shall be liable to a penalty of $10 and costs, to be recovered in the Penalty, same manner as provided in section 15 of this Act. (c) R. S. O. 1887, c. 214, s. 6; 53 Vic, c. 62, s. 5. Proceeding* where Collector hitn failed to collect taxet from parties •Mcsied. (o) Section 15 above referred to provides for aunimary proceedings before a justice of the peace on information and complaint before such justice, in the manner provided for summary convictions before justices of the peace and appeals to general sessions. 19 IH ■■■n ARPKNDIX "A" DECLARATION OF OFFICE. Sec. 12 (a). • • I, A. R, do aolemnly promise and declare that I will truly, faith- fully and impartially, to the best of my koowledfje and ability, exe- cute the office of collector, to which I have been appointed in this Town- ship (or cu the ease may be), and that I have not received, and will not receive, any payment or reward, or promise of such, for the exercise of any partiality or malversation or other undue execution of the said office, and that I have not by myself or partner, either directly or indirectly, any interest in any contract with or on behalf of the said Corporation save and except that arising out of my office or position aa collector. ^ B." DISTRESS WARRANT. Sec. 134. City of \ to wit: / To A; 6. my Baili£P. You are hereby authorized and required to distrain the goods and chattels of C. D. of &c., which you shall find on the premises of the said C. D., at Ac, or any goods and chattels in his possession, wherever the same may be found, within the county of, kc, for the sum of $, &c., rated against him for taxes on the collector's roll of, &c., for the year, Ac, and now in arrer.r and unpaid, and in default of paymrait of such arrears of taxes an 1 the lawful costs of the said distress, to sell and dispose of the sai<^ distress according to law, for the recovery of the said arrears of taxes together with the said costs, and for your so doing this shall be your sufficient authority. Given under my hand at A. D. 18 this day of E. F.. Collector. 20 mt^ mm "C" TAX NOTICE. Section 133. PRESENT THIS NOTICE WHEN PAYING TAXES. AFTER 15 DAYS' NOTICE. UNPAID TAXES ARB LIABLE TO BE DISTRAINED FOR PAYMENT THEREOF. NO. ON ROLL. iS The Municipal Corporation of: TO DR. LOT FOR AMOUNT OF TAXES IMPOSED FOR 18 CONCESSION OR STREET ACRES $ s Income and Personal Property Si Total Assessed Value $•. I. — For County Purposes, • - Mills S-- 2. — For Township, Town or Village Purposes Mills 3-— For . 4.— For 5,— For. 6. —For Dog Tax, 7, — For Arrears of Taxes, 8. — For General Public School Rate, - 9.— For School Rate in S. S. No - 10.— For School Rate in S. S. No , Mills . Mills . Mills Total Taxes, Hcccivc^ pasment. Collector. STATEMENT AND DEMAND TO NON-RESIDENTS TO BE APPBNDKD TO TAX NOTICK. Section 1J5. As collector of taxes for the municipality of I hereby demand paynlent of f ...... being the taxes payable by you to the said municipality in respect of the above property. A. B., Collector. P. O. Address 21 mam EXEMPTION FROM DISTRESS " D." Sec. 134. Under chapter 64 R. S. 0. 1887, the following goods and chat- tels are exempt from seizure under execution : 1. The bed, bedding and bedsteads (including a cradle), in ordin- ary use by the debtor and his family ; 2. The necessary and ordinary wearing apparel of the debtor and his family ; 3. One cooking stove with pipes and furnishings, one other heat- ing stove with pipes, one crane and its appendages, one pair of andirons, one set of cooking utensils, one pair of tongs and shovel, one coal scuttle, one lamp, one table, six chairs, one washstand with furnishings, six towels, oneJooking glass, one hair brush, one comb, one bureau, one clothes press, one clock, one carpet, one cupboard, one broom, twelve knives, twelve forks, twelve plates, twelve tea cups, twelve saucers, one sugar basin, one milk jug, one tea pot, twelve spoons, two pails, one wash tub, one scrubbing brush, one blacking brush, one wash board, three smoothing irons, all spinning wheels and weaving looms in domestic use, one sewing; machine and attachments in domestic use, thirty volumes of books, one axe, one saw, one gun, six traps, and such fishing nets and seines as are in common use, the articles in this subdivision enum- erated, not exceeding in value the sum of $150 ; 4. All necessary fuel, meat, fish, flour and vegatables, actually provided for family use, not more than siitficient for the ordinary consumption of the debtor and his family for thirty days, and not exceeding in value the sum of $40 ; 5. One cow, six sheep, four hojrs, and twelve hens, in all not ex- ceeding the value of $75, and food therefor for thirty days, and one dog ; 6. Tools and implements of or chattels ordinarily used in the debtor's occupation, to the value of $100 ; 7. Bees reared and kept in hives to the extent of fifteen hives. 60 V. c. 10, 8. 1. BAILIFFS FEES. " E." Sec. 134 ' *re jointly and severally held and firmly bound unto the corporation of the o' in the penal sum of dollars, oi lawful money of Canada, to be paid to the said corporation of the. . ... .of and its successors, for which payment well and truly to be made we jointly and severally bind ourselves, our and each of our heirs, executors and administrators firmly by these presents. Sealed with our seals, and dated this day of one thousand eight hundred and The condition of this bond is such, that if the above bounden shall collect all rates and assessments of the of for the year one thousand eight hundred and for which he has been appointed, and shall pay over or cause to be paid over to the treasurer of the said of once (ft) from the time that he commences to collect said rates and assessments until the final return of the roll, the total amount collected during the preceding week, the last instalment of the moneys collected by him as aforesaid to be paid on or before the . . ........ day of in the year one thousand eight two weeks, hundred and or such other time as may ba fixed by statute or by the council of said municipality, then the above bond or obligation to be void, otherwise to be and remain in full force and virtue. (a) Ih towns and vitlaits "once a week." Ih township '^once every Signed, sealed and delivered ) in presence of \ [Seal.] 96 IMMl 1 I N DEX ACCOUNT. , PAGE. Collector to deliver to treasurer of all taxes remaining due on roll 15 ACTION. When taxes recoverable by 14 ADVERTISEMENT. Six days' public notice of to be given 12 Form of 24 To be posted up in at least three public places 12 AGENT. Collector may appoint in cities and towns to deliver notice 5 ASSIGNEE. Goods in hands of, liable only for taxes of assignor and taxes upon premises ; . . 10 BAILIFF. Collector may appoint to distrain 7 Entitled to same costs as those payable to Division Court Bailiffs 10 Tariff of costs chargeable by 22 BOND. To be given by Collector 16 Form of 25 CLERK. To deliver roll certified under his hand to Collector by first of October or other day prescribed by By-law Collector to deliver account of unpaid taxes (b) 4 COLLECTOR. Appointment and qualification of (a) . 3 To make declaration of office within 20 days after appoint- ment (a) 4 To hold office daring pleasure of Council (a) 3 To be exofficio collector for Provisional Council (a) 3 To collect rates to satisfy execution on a precept from Sheriff (a) 4 Not to accept promissory notes or securities (b) 4 To demand payment of taxes 5 May deliver notice in cities and towns and in other places where there is a By-law instead of demand 5 20 T i i Paor To enter date of making demand or giving notice on roll . . 5 Agent may delirer notice and make entry of in cities and towna 5 Cannot appoint agent in other places, to give notice (g). ... 6 Demand may be made by at any time after receipt of roll 7 Distress by mi^ be made after 14 days after demand or notice or okj appointed for payment by By-law Mrfaich- ever shaJl last nappen 7 May sell after six days' public notice 12 To transmit l^ poai, statement and demand to non-resi- dento 11 8urplns of sale to be paid to person in whose possession goods were if claim admitted 13 Surplus where claim contested to be paid by to treasurer of municipality 13 To return roll not later than day appointed by council 14 To deliver account of taxes remainmg due on roll to treas- urer and clerk IS To make oath before ticasorer of unpaid taxes 16 Goods of may be levied on by Sheriff for refusal to pay over moneys 17 To make entries on nrfl of taxes not paid 16 COMMISSION AGENT. Goods in possession of for storing or sale not liable to seizure 10 COSTS. Of distress same as Dirision Court Bailiff's 10 COUNCIL. When to authorize, levy and ccrilection of taxes )5 To fix time for retom at roll 15 COUNTY. Shall include cities II COUNTY TREASURER. May issue warrant to collect arrears 16 DISTRESS. Exemptions from 22 May be made