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 '•THE 
 
 COLLECTOR'S 
 
 GUIDE. 
 
 BY 
 
 JAMES MORRISON GLENN, ESQ., LL. B. 
 
 OF OSQOOOE HALL, BARRISTER-AT-LAW. 
 
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 ST. THOMAS: 
 
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 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 <b). 
 
 Enforcing every writ of execution, or summons in replevin, or 
 warrant of attachment, or warrant against the body, each : 
 
 Where claim does not exceed $20 50 
 
 Where claim exceeds }20, and does not exceed $60 75 
 
 Where claim exceeds $60 1 00 
 
 Every mile necessarily travelled to serve summons, or pro- 
 cess or other necessary papers, or in going to replevy goods, 
 or to seize on attachment, or in going to seize on a writ of 
 execution, where money paid on demand, or made on execu- 
 tion, or case settled after seizure 12 
 
 Every schedule of property seized, attached or replevied, 
 including affidavit of appraisal, when necessary : 
 
 Not exceeding $20 30 
 
 Exceeding $20, and not exceeding |60 50 
 
 Exceeding $60 75 
 
 S8 
 
aE 
 
 *I 
 
 Every bend, when neceBsafy, when prepared by the bailiff, 
 including affidavits of justification and of execution BO 
 
 Every notice of sale, not exceeding three, under execution 
 or under attachment, each 15 
 
 Reasonable allowances and disbursements, necessarily incurred in 
 the care and removal of property : 
 
 A. If a bailiff removes property seized, he is entitled to the necess- 
 ary disbursements in addition to the fees for seizure and mileage. 
 
 B. If he takesa bond, then to 50 cents, instead of disbursements, 
 for removal of property. 
 
 c. If assistance is necessary in the seizure, or securing, or removal, 
 or retaining of property, the bailiff is entitled to the disbursements 
 for such assistance. 
 
 If execution, or process in attachment in the nature of execution 
 be satisfied, in whole or in part, after seizure and before sale, 
 whether by action of the parties or otherwise, the bailiff shall be 
 entitled to charge and receive 3 per cent, on the amount direct- 
 ed to be levied, or on the amount of the value of the property seized, 
 whichever shall be the lesser amount. 
 
 Poundage on executions, and on attachments in the nature of 
 executions, 5 per cent., occlusive of mileage for goiug to seize and 
 sell, upon the amount realized from property necessarily sold. The 
 property must be necessarily sold. 
 
 FEES TO APPRAISERS. 
 
 To each appraiser, 50 cents per day, during the time actually 
 employed in appraising goods, to be paid in the first instance by 
 plaintiff, and allowed in the costs of the cause. 
 
 FEES IN SUITS UNDER $10. 
 
 For all services rendered in serving summons and making 
 return, and any other service that may be necessary, before 
 judgment is entered by the clerk or pronounced by the judge, 
 mileage excepted 40 
 
 For enforcing execution, schedule of property seized or 
 attached, bond, where necessary, and all other necessary acts 
 done by him, after seizure, mileage excepted, if money made, 
 or case settled after leN-y 1.00 
 
 (Necessary disbursements incurred in the care and removal of 
 property shall be allowed, to be first allowed by the clerk, subject 
 to the approval of the judge.) 
 
 AFFIDAVIT TO DESTRAIN BEFORE EXPIRY OF 14 
 
 DAYS. *'F."' 
 
 Section 124 (a) 
 
 I, A. B. collector of taxes for the municipality of 
 
 make oath and say : 
 
 1. That I did on the day of 189 , demand 
 
 from C. D. the sum of $ , being the taxes payable by him 
 
 in respect of (describe property) (or that I did 
 
 on the day of 189 , deliver to him, or leave at 
 
 his usual place of residence etc. , as the case may be), a notice 
 specifying the amount of taxes payable by him. 
 
 2. That $ being the amount of said taxes still remains 
 
 unpaid, and that I have good reason to believe that the said C. D. 
 is about to remove his goods and chattels out of the said munici- 
 pality of 
 
 Sworn before me, etc 
 
 Mayor or Reeve of (as the case may be). 
 
 23 
 
ADVERTISEMENT. "G." 
 
 Sec. 127. 
 
 Notice is hereby given that under and by virtue of a warrant 
 
 from A. B., colleotor of taxes for the municipality of 
 
 and to roe directed, I have seized and taken the following property 
 
 {here describe property) to satisfy the sum of | , being the 
 
 taxes payable by the said A. B. to the said municipality for the year 
 189 , in respect of {here state the property) together with costs, all 
 
 of which said property will be sold by public auction at 
 
 on the day of 189 , at the hour of o'clock in the 
 
 noon. 
 
 Dated this day of 189 
 
 C. D., Bailiff, 
 ACCOUNT AND OATH. "H" 
 
 Sec. 135. 
 
 Collector's account of all taxes remaining due on the collector's roll 
 ♦or the municipality of for the year 189 . 
 
 Dated the day of 189 , Collector^ 
 
 No, 
 
 on 
 
 KoU 
 
 Name of person 
 assessed. 
 
 Concession 
 
 Street or 
 
 Block. 
 
 Lot. 
 
 
 Total 
 Value. 
 
 REMARKS. 
 
 Non-Resident. 
 
 No property to des- 
 train. 
 
 Instructed by Coun- 
 cil not to Collect. 
 
 I, 
 
 OATH OF COLLECTOR. 
 
 (Section 136 ) 
 
 of the of. 
 
 in the 
 
 county of , collector for the municipality of the , 
 
 of in said county for the year 189 , make oath and say . 
 
 That the sums mentioned in the above account remain unpaid, 
 and that I have not, upon diligent inquiry, been able to discover 
 siifficient goods or chattels belonging to or in possession of the per- 
 sons charged with, or liable to pay such sums, or on the premises 
 belonging to, or in the possession of any occupant thereof, whereon 
 I could levy the same or any part thereof 
 
 Sworn before me at the of. 
 
 this day of 1890. 
 
 .,in the county of 
 
 Treasurer Municipality of 
 
 N.6. — Upon making the above oath the Collector should be 
 credited with amount not realized. 
 
 21 
 
"J.' 
 
 COLLECTOR'S BOND. 
 
 Mnnicipality of . 
 
 Know all men by these presents, that we collector of 
 
 rates for the of in the county of of the 
 
 •••••• • • • •**' *>' *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 <hi goods in possession of person who ought 
 
 to pay the taxes anywhere in the county 00 
 
 Of gooos of any other occupant 09 
 
 In case of non-residents can only be made upon the 
 
 premises 12 
 
 Provision as to goods in hands of assignee or liquidator or 
 
 warehouseman fm- sale 10 
 
 Form of warrant for 20 
 
 Notice of sale to be given 12 
 
 Surplus after sale to be returned to occupant 13 
 
 When to be retomed to claimant 13 
 
 When to be returned to treasurer 13 
 
 When to be returned to party in possession of goods ... 13 
 
 Only sufficient goods to satisfy to be seized (k) g 
 
 DOGS. 
 
 Taxes on to be ooOectad ig 
 
 Collector to report unpaid dog tax to Justice of Peace. ... 19 
 
 27 
 
 aSBH 
 

 Paob 
 EXECUTION. 
 
 Tariff of costs of 22 
 
 Collector to levy rates to satisfy (a) 4 
 
 EXEMPTION. 
 
 Goods exempt from execution, exempt from taxes unless 
 property of person actually assessed for premises and 
 whose name also appears on roll for year, as liable 
 therefor (11) 8 
 
 Goods in possession of assignee of liquidator or warehouse- 
 man for storing or sale only 10 
 
 List of exempted goods 22 
 
 FIXTURES. 
 
 Cannot be distrained (m) 8 
 
 FORMS. 
 
 Declaration of office 20 
 
 Distress warrant 20 
 
 Affidavit to distrain before expiration of 14 days 2.3 
 
 Tax notice 21 
 
 Statement and demand to nonresident 21 
 
 Account of unpaid taxes and oath 24 
 
 Collector's Bond 25 
 
 GOODS AND CHATTELS. 
 
 Of person who ought to pay may be seized anywhere in the 
 
 county 9 
 
 In case of non-residents can be seized on lands of only. ... 12 
 
 LIQUIDATOR. 
 
 Goods in hands of exempt under certain circumstances. ... 10 
 NOTICE. 
 
 Non residents 11 
 
 NOTICE OF SALE. 
 
 Six days' public notice to be given 12 
 
 To be posted up in at least three public places 12 
 
 PENALTY. 
 
 Collector liable from $8 to $80 for not making declaration 
 
 of office (a) 4 
 
 Collector when liable to attachment (a) 4 
 
 Collector liable to $100 for refusing or neglecting any duty 
 
 under The Assessment Act 17 
 
 Collector liable to fine not exceeding $200 for fraudulent 
 
 collection . 17 
 
 Collector liable to $10 and costs for failure to report 
 
 uncollected taxes on dogs 19 
 
 ROLL. 
 
 To be delivered with certificate to Collector on or before 
 
 the first October (b) 4 
 
 Date of demand or notice to be entered on 5 
 
 Entry on prima facie evidence of demand 5 
 
 Entry to be made on of notices posted to non residents 11 
 
 When to be returned by collector 14-15 
 
 Collector to make oath as to truth of entries 14 
 
 City Councib may fix time for returning and enlarge same 15 
 
 Entry of insufficient distress to be made on 16 
 
 28 
 
4 
 4 
 
 
 22 
 4 
 
 9 
 12 
 
 Paob 
 SALE. 
 
 Advertisement of to be posted up in at least three public 
 
 places 12 
 
 «ix days' public notice of to be given .* 12 
 
 To be by public auction 12 
 
 SEIZURE. 
 
 Cannot ordinarily be made until after 14 days from notice 
 
 or demand 1 [ 
 
 May be made before expiry of 14 days if goods about to be 
 
 removed out of municipality n 
 
 m goods of person who ought to pay may be made any- 
 where in the county.. g 
 
 In case of non-residents can be made on lands only 12 
 
 TAXES. 
 
 When due y 
 
 Fourteen days demand or notice for required before seizure 1 1 
 
 To be paid to proper treasurer 14-18 
 
 When percentage may be added to (u) ...... 6 
 
 May be paid by instalments when (u) 6 
 
 Who ought to pay the same (n) .......... 9 
 
 When they may be seized before expiry of 14 days !!..!!! 10 
 
 When to be paid over by collector 14 
 
 TREASURER. 
 
 Returns to be made to by collector 15 
 
 To credit collector with taxes not realized. 16 
 
 WAREHOUSEMAN. 
 
 Goods in possession for storing or sale exempt 10 
 
 29