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^OVA SCOTI4 
 
 PROVINCE HOUSE 
 
(bf^^ 
 
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 JTrt iht Smrtitne §ottrt, ^ovu Ji-<»^t«' 
 
 IN THE MATTER OF 
 
 The Assessment of George C. Wiggins 
 by the Town of Windsor. 
 
 Oa.'U.ee 
 
 GEORGE 0. WIGGINS, 
 
 Plaintiff, 
 
 V8. 
 
 THE TOWN OF WINDSOR, 
 
 Defendant 
 
 IPL J^I^STTI^^B^'S j^wB'XJD^-v^xrns. 
 
 GEO. H. K.ING, 
 W. M. CHRISTIE, - 
 
 Plaintiffs Attorney. 
 Defendants' 
 
 HALIFAX, N. S. 
 
 Wm. Macnab, Law Printer, Prince Street. 
 
 1882. 
 
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 Page 
 
 3 
 
 Order Nisi to Quash Assessment 
 
 Writ of Certiorari 
 
 
 
 Order to Allow Writ 
 
 
 
 Affidavit of Service 
 
 
 
 of G. C. Wiggins 
 
 Notice of Appeal 
 
 Affidavit of Plaintiff 
 
 (( <« 
 
 14 
 
 Exhibit «' A " " ^^ 
 
 i< «<B" 
 
 16 
 
 Affidavit of Plaintiff ^^ 
 
 Shipping of J. A. Shaw ^^ 
 
 of G. C. Wiggins ^^ 
 
 Affidavit of Isaac Carver ^^ 
 
 » " William O'Brien 
 
 " Charles I. Wilkins 
 
 , , . . 24 
 
 " John Jenkins < • • • • 
 
 Extract from Assessment Books 
 
I m,aimi:l' 
 
 
 "■:;il* 
 
I muiMt'l 
 
 Order Nisi to Quash Assessment, 
 
 llAMJAX, S^i. 
 
 IN THE SUPREME COURT, 1H81. 
 
 In the matter of the Assessme7it of Geokge C. VVinoiNa by the Town of Windsor. 
 
 GEORGE (I WIGGINS, 
 
 t'6'. 
 
 THE TOWN OF WINDSOR. 
 
 On hearing read the Writ of (Jertiorari herein, and the affidavit on which the 
 same was granted, and the return and the assessment roll and other documents returned 
 to this Court therewith, and the two Several affidiivits of George C. Wiggins, and the 10 
 affidavits of Isaac Carver, William O'Brien, Charles J. Wilkins and John 
 Jenkins, and the exhibits annexed, and the Bye-laws of the Town of Windsor, and on 
 motion, it is ordered that said assessment and all proceedings thereunder be quashed 
 and set aside, or so much thereof as relates to the assessment of the property of said 
 (ieorge C. Wiggins; or that the assessment of the real and personal property and shipping 
 of said George C. Wiggins upon said Roll be reduced to such amount as to this Court 
 may seem just and proper, upon the grouuds following : — 
 
 1, Because said Assessment Roll was illegally and improperly made and not in 
 accordance with the Act incorporating the Town of Windsor, and the Bye-laws under 
 which the same was made were and are ultra vires and illegal. 20 
 
 2. Because the property of said George C. Wiggins, set forth in said Roll, is not 
 ''alued or assessed according to law. 
 
 il. Because the valuation and assessment of said property is not made upon a pro- 
 per principle or basis, nor in proportion to t..e jirinciple nor basis of valuation adopted in 
 valuing the other property assessed upon said lloll. 
 
 4 Because there is no fixed basis or principle of valuation ot the property of the 
 ratepayers mentioned in said Roll, and the assessment is not a (air and equal assessment. 
 
 5. Tecause the property of said (ieorge C. Wiggins lias been overvalued on said 
 Roll, and. compared witii the valuation of the property of other ratepayers, is excessivf- 
 iuxl unjust. 
 
\l 
 
 ■mmm 
 
 It is further ordered thiit the costs of thu Verliornri and of these proceedings be 
 p.iiil by the Town of Windsor, unless cause to the contrary be shewn before this Court 
 4t Miilifax, within the next four ddys of this present term. 
 
 Dated at Halifax, this tenth day of January, A. D., I.H81. 
 
 On motion of Vlr. Rioiiv for Mr. Wiggins. 
 
 , By the Court, 
 
 M. I. WTLKINS. 
 
 I'rot/ni. 
 
 WRIT OF CERTIORARI. 
 
 HALIFAX, SS. 
 
 IN THE SUPREME COURT, 
 
 VICTORIA, hij till! (jruec uj (Jon, of the United Kingdom of Grtut 
 BrUd'ni (lutl hrliiiul, Queen, etc. 
 
 To EuwAHi) DiMOCK, Esquire, Warden of the Town o.' Windsor, and Andrkw P. 
 SnAM). Allen Halky, .John W. Wkhh, Ciiakles S. Wilcox, William 
 CuKRY and Shubei, Dimock, Esciuiros, Town Councillors of said Town, all of 
 said Town of Windsor, and in the County of Hants, 
 
 GKEEriNfJ. 
 We lieing willing for certain causes to be certified o( the Assessment Roll of said 
 Town of Windsor tor this present year on account of and touching the assessment of 
 Geo. C. Wiggins, of said Town of Windsor, Farmer, command you that you send to our 
 Justices of our Supreme Court at Halifax, within ten days after the service of this writ, 
 together with this writ, the said Assessment Roll, and all and every rate or rates levied 
 thereon or thereunder, and all proceedings for the collection thereof, and all certifica- 
 tes, notices, papers and proceedings touching the said Roll, and the assessment of said 
 George C. W' ^gins, and any warrant issued for the collection of said rates from the said 
 George C. Wiggins as fully and entirely as they remain before vou, by whatever names 
 the parties may be called therein, together with this writ, that we may further cause to 
 be done thereupon what of right we shall see fit to be done. 
 
 Issued at Halifax, this 1 1th day of September, A. D-, 1880. 
 
 GEORGE H. KING, 
 
 Ally, of said George C, Wiggins. 
 
 (Sgd.) M. I. WILKINS, 
 
 Pro thy. 
 
 40 
 
 50 
 
 60 
 
 ^JHlJH 
 
■ 
 
 I 
 
^ 
 
 SUPKKMK COURT. 
 
 Jte-Aasfimment of G. C Wiggins. 
 
 On reading the affidavit of George Wiggins, with the annexed exhibits, I do 
 hereby idlow the within writ this 11th di>- of Spptember. A. D., 1880. 11.3 said 
 (leorge C. Wigf,i;in8, at whose instance the same is issued, having been delivered to bail 
 to John noull and William EI. Halt, both of the City of Halifax, Merchants, in the 70 
 sum of four hundred dollars fixed by me, and which security I hereby approve of 
 
 fSgd.) R. L. WEATHERRE. 
 
 I served P'dward Dimock, Esquire, the within named Warden of the Town of 
 Windsor, with the original writ in this cause ; aho, each of the within named Council- 
 lors with a true copy of the same, on the 13th day of September, A. D., 1880. 
 
 Travel 20 
 
 Service. . . 4.90 
 
 EDWARD CURRY, 
 
 Sheriff. 
 
 $5.10 
 
 II AMI'AX. .ss. 
 
 I, (jcorge C Wiggins, of Windsor, in the County ol Hants, Farmer, make oath and 
 say as follows : — 
 
 1st. I am a freeholder residing in the town of Windsor, where I have resided for 
 nine years past. 
 
 2nd. I say thil annexed hereto, and marked "A" is a true copy of a notice of 
 appeal, with affidavit in verification, which were siiijscribed and sworn to by me on the 
 ninth day of March, last past, which said notice aad affidavit wore read in support of 
 my appeal from assessment before the persons constituting the (Jourt of Appeal from 
 assessment for the town of Windsor, on Monday the twenty- second day of March 
 last past 
 
 ■'5rd. I say that my real estate was assessed by the assessors appointed by the 
 Town Council of the Town of Windsor, for this year, at the sum of nine thousand 
 three hundred dollars ; my personalty at two thousand dollars, and my shipping at two 
 thousand seven hundred and seventy seven dollars. Against which assessment I ap 
 pealed, as aforesaid, and said assessment was confirmed by said Court of Appeal, and 
 1)V said Town CouriLJl. 
 
 80 
 
 90 
 
JIMiMI' II I I I !'• 
 
 JI 
 
 iNMnJ 
 
 . .::, .^y|^^^^ 
 

 I say that at the timo of yaid a>sessment my Real Estate, situate in the town of 
 Windsor, aforesaid, consi:-ted ahogether of about thirty-two acres of land, with the build- 
 ings thereon, purchased at different times, and for which I paid eleven thousand eight 100 
 hundred dollars, but part of which I was compelled to purchase at an exorbitant price, 
 to save the same Irom getting into the lunuls of persons by whom the same wo.ild be 
 used in a way that would depreciate the other Real Estate then owned by me, and at 
 the time of said assessment, part of said Real Estate was in the occupation of my 
 tenant, John Cox, Senior, and was assessed to the said John Cox, Senior, in said roll, 
 at the sum of one thousand dollars. 
 
 4th. I SUV as aforesaid, that I appealed from said assessment to said Court of Ap- 
 peal, upon the grounds set forth in said copy of notice hereto annexed, and which 
 grounds I fully established before said Court, as 1 verily believe, and while by tiie as- 
 sessment, as confirmed by said Court of Appeal, and according to which I have since 110 
 been rated, mj assessable real estate has been assessed at an amount ne irlv approxi- 
 mating its full cash value, other persons have been assessed u|)on their Real Estate at 
 one half, and in many cases less than one hulf of the actual cash value thereof, and no 
 other person has been assessed upon as high a per centage of the value of their pro- 
 perty as I have been, as I v(>rilv l)eli(;ve. and in consequence of such assessment I will 
 be compelled to pay very much higher rates than I ought to pay, in comparison with 
 the value of my property, and said assessment is inequitable and unjust, and not made 
 upon any proper basis or principle. 
 
 5th That the Re;d estate ( f John W. Maxner, a ratepayer in said town of Wind- 
 sor, was asses.sed at the same assessment, at six thousand and eight hundred dollars, hiO 
 whereas the s.iid Real Estate, with the ey.ception of three acres of dyke, assessed at 
 three hundred dollars, was purchased by said John W. Maxner for sixteen thousand 
 dollars, in the year eigiiteen hundred and seventy two, and the same has not deteriorat- 
 ed in value, but rather been improved. 
 
 tith Ihar the Real Estate of J. A. Shaw, in occupation of E. S Smith, is as- 
 s'.'ssed upon the same Roll, at one thousand four luuidred dollars, whereas the said 
 Real Estate was purchased by the said J. A. Shaw for the sum of three thousand and 
 six hundred dollars, and for which, I am informed, a rental of two hundred and fifty 
 dollars a year is paid, and the value of the same has not since decreased. 
 
 7th That the Real Estate of Edward O'Brien, in occupation of William O'Brien, 130 
 junior, is assessed in said R(dl at six thousand dollars, whereas the same, with the ad- 
 •lition of twelve acres of Dyke, occupied by James Orr, and assessed at twelve hundred 
 dollars, was purchased by said Edward O'Brien for thirteen thousand dollars, in the 
 year eighteen hundred and seventy-seven. 
 
 8th. That the Dyke land of Patrick Rooney, mentioned in said Roll as fifty-three 
 acres and one-half, is, with the farm, assessed at hvc thousand dollars, whereas, the 
 value of fair dyke is two hundred dollars an acre, and as I am informed, and believe, 
 the Commissioners of Dyke lands compute the same, not by the superficial acre, but in 
 many cases, where the quality of the same is poor, at a less quantity than the actual 
 amount, in order to equalize the same witli fair Dyke, as one inscance of which I cite 140 
 

 iwtm 
 
kiiii 
 
 the case of Nathaniel McHefFey, of Windsor, who owns and occupies from six to nine 
 acres of inferior Dyke, which extends on the easterly side of my property nearly ihe 
 whole length, is set down by the Dyke Commissioners at three acres, to equalize it in 
 value with good Dyke. 
 
 9th. That the Real Estate of John Daniels is assessed upon said Roll at three 
 thousand Dollars, whereas the said Real Estate was purchased by said Daniels in the 
 year eighteen hundred and sixty-nine, for the sum of seven thousand dollars, and is 
 worth as much now. 
 
 10. That the dyke land of Bennett Smith, mentioned in said Roll as fiity-five 
 acres, with farm, is assessed at six thousand dollars, whereas the actual value of the 150 
 same is far more. 
 
 11. That the real estate of Harry Murphy is assessed upon said Roll at two 
 thousand five hundred dollars, whereas the same was purchased by him for the sum of 
 five thousand dollars, in the year one thousand, eight hundred and seventy-eight. 
 
 12. That tht! store occupied by Elijah Harris has been assessed in said roll at eight 
 hundred dollars whereas the said Elijah Harris pays the annual rental of one hundred 
 and eighty dolhrw therefor ; that William K. .McHeft'ey pays the annual renta' of two 
 hundred and forty dollars for the store occupied by him in Windsor, whereas the said 
 store is only assessed at the sum of twelve hundred dollars. That Allen Haley pays 
 on account of himself and the Shipowners' Marine Insurance Company, lor the office 
 occupied by him in W^indsor, the annual rental of two hundred dollars, whereas the 160 
 the said office is assessed only at the sum of one thousand dollars, while John Cox, 
 senior, my tenant before spoken of, pays me an annual rental of eighty dollars for the 
 property occupied by him, and said property is assessed at one thousand dollars. The 
 property as above referred to as occupied by Allen Haley is owned by J. A. Shaw, one 
 
 of the assessors for this current year. 
 
 IS. As will appear by said Roll, and as I believe, there are many other instances 
 of improper, excessive and disproportionate valuation of real estate, which 1 .shall be 
 enabled to establish by proof. 
 
 I'hat the valuation of my personal property is, as I beheve. not in proportion with 
 the valuation generally of the personal propertv of other ratepayers mentioned in said 170 
 Roll, and is upon a much higher percentage than that of the other ratepayers, as I verily 
 believe. 
 
 14. That an additional sum of two thousand five hundred and fifty dollars has been 
 assessed upon my real estate since the last assessment in the year one thousand 
 eight hundred and seventy-nine, whereas I have not acquired any real estate since said 
 time, nor has my real estate since said time been improved, except liy the erection of a 
 hay barn and hot-bed, costing under three hundred dollars : th;; the total amount of 
 the assessment of real estate, as appears by the Assessment Roll, for the year eighteen 
 hundred and eighty is |50 1,750, whereas it appears by the Assessment Roll for the year 
 one thousand eight hundred and seventy-nine that the total amount assessed upon real 180 
 estate for that year was ^49.'J,975.00, making the increase for the year one thousand. 
 
'Ml5is~S'i: M 
 
 MiJi 
 
eight hundred and eighty oniy the sum of $7,775, towards which increase my property 
 contributed, as aforesaid, to the amount of $2,550.00, and that between the making of 
 the said two assc isments buildings exceeding in value the sum oi ten thousand dollars 
 have been erected in said Town of Windsor. 
 
 15. I say that I caused my notice of Appeal, with the affidavit in verification 
 thereof, copies whereof are annexed, to be duly entered with the Town Clerk for the 
 Town of Windsor, on or about the ninth day of March last, and on Monday, the 
 twenty-second day of March last, I appeared with my counsel before the Court of Ap- 
 peal, before mentioned, and fully presented before the said Court the objections to the 190 
 assessment of my real and personal property as set forth in said notice of Appeal, but said 
 Court of Appeal confirmed said assessment, as before mentioned, which was afterwards 
 confirmed by said Town Council, and according to which I have since been rated by 
 said Town Council, and said rates sought to be collected from me, and which amount 
 altogether to the sum of one hundred and forty dollars. 
 
 16. I say that said Oourt of Appeal was appointed and acted under certain bye- 
 lawo passed by the Town Council of said L'own of Windsor, which bye-laws are con- 
 tained in the exhibit hereunto annexed, and the by-laws referring to said Court being 
 sub-section 10 of section 4 on page 7 of said exhibit, but I say that no witnesses ex- 
 amined before said Court were sworn. 200 
 
 17. I lastly say that the merits of this case will come properly in judgment before 
 this honorable Court, as 1 advised and verily believe. 
 
 GEO. C. WIGGINS. 
 
 Sworn before me at Halifax, in the County of Halifax, 
 this tenth day of September, A. D., 1880. 
 
 C. M. NUTTING. 
 
 Commissioner of the Supreme Court for the 
 County of Halifax. 
 
 ^^wpSSji 
 
 ■wmmU 
 
J 
 
 MMW^niktHW-Mtt' 
 
 'SttMHiUMi 
 
 » 
 
 ^^^^HKK 
 
A."— C. M. N. 
 
 AflBdavits, etc., for Certiorari. 
 
 3, UUU., 
 
 210 
 
 HANTS S.S. 
 WINDSOR. 
 
 In the matter oj the Assessment of the Tovm of Windsor for the year 1880. 
 
 Take notice that I, Geo. C. Wiggins, of Windsor, in the County of Hants, one of 
 the ratepayers mentioned and set down in the Assessment Roil for the Town of Wind- 
 sor fur the present year, do hereby appeal against the assessment of real and personal 
 property, and shipping, therein set forth, and more particularly against the assessment 
 of real and personal property and shipping belonging to me, and therein mentioned, on 
 the followi.ig grounds: — 220 
 
 I That neither the real estate, personal property or shipping mentioned and set 
 forth in said Rol' are valued or assessed according to law and the statutes of this Pro- 
 vince now in force in relation thereto. 
 
 2. That the said assessment is not made upon a proper principle or basis, 
 
 3. 'Ihat there is no fixed basis or principle of valuation of the property of the 
 ratepayers mentioned in said Roll. 
 
 4. 'Lhat the said assessment is not a fair and equal assessment. 
 
 5. That the valuation of my real estate in said Roll as compared with that of 
 others is excessive, and as regards the same I have been overcharged. 
 
 (!. That an addition,)! sum of two thousand five hundred and fifty dollars has been 230 
 assessed upon my real estate since the last assessment in the year 18*9, whereas I have 
 not acquired any real estate since said time, no;' has my real estate since said time been 
 improved to a greater amount than the sum of three hundred dollars, or thereabouts. 
 
 7. That the valuation of said real estate is not in proportion Avith the v.iluation 
 set upon the real estate of other ratepayers mentioned in said Roll. 
 
 8. That as appears by said Roll the assessment of real estate in the said Town of 
 Windsor, is based generally upon a valuation thereof at one-half, and in many cases, 
 less than one-half, of the actual value of the same, whereas my assessable real estate 
 has l)pen estimated in said Roll at an amount nearly approximating to its full cash 
 value, being a different valuation from that of other latepayersin said Town, which said 240 
 assessment is excessive, unequal and disproportionate. 
 
 
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 i*jbi 
 
 MMNb 
 
.i « 
 
 10 
 
 9. That the valuation of my personal propeity is not in proportion, as I believe, 
 with the valuation generally of the personal property of other ratepayers mentioned in 
 said Roll — the valuation of my said personal property being upon a higher percentage 
 than that of many others as 1 belit-ve. 
 
 Dated at Windsor, this 9th day of March, A. D., 1880. 
 
 GEO. C WIGGINS. 
 1o the Tmon Cltrk of the Town of Windsor. 
 
 II. A NTS s.s. 
 WINDSOR. 
 
 250 
 
 hi the matte?' of the Assessment oj the Town oj Windsor Jor the year 1880. 
 
 I, George C. VViggins, ot Windsor, in the County of Hants, farmer, one of the 
 ratepayers residing in Ward 3 in the said Town of Windsor, make oath and say that I 
 am dissatisfied with, and feel aggrieved by the assessment of the said Town of Windsor 
 for the present year, and that I verily believe that I have been overcharged in said assess- 
 ment, and I appeal therefrom on the grounds set forth in the foregoing notice. 
 
 GEO. C. WIGGINS. 
 
 Sworn before me, ar Windsor, in the County of Hants, 
 this 9th day of March, A. D., 1880. 
 
 (Sgd.) H. PRYOR ALMON, J. P. 
 
 260 
 
 I 
 
 ■'S-^a 
 
<«4f 
 
 11 
 
 IIAMI'AX. SS. 
 
 Affidavit of Wiggins. 
 
 IN THE SUPRl.ME COURT, 18^0. 
 
 In the matter of the Asaeaament of Geor(;e C. Wiooins by the Town of Windsor. 
 
 C.EOr iE (.'. VVIOdlNS, Plaintif, 
 
 THE TOWN OK WINDSOR, n<-fnnl<iiits. 
 
 I, George C. Wiggins, of Windsor, in the County of Hants, farmer, make oath 
 and say as follows: — 
 
 1. I am a freeholder residing in the Town of Windsor, where I have resided for 
 nine! years past. 
 
 2. I say that annexed hereto, and marked " A," is a true copy of a notice of Ap- 
 peal with affidavit of verificatioti, which were subscribed and sworn to by me on the 
 ninth day of .March last past, which saui notice and affidavit were read in support of my 
 appeal from assessment i.-efori; the persons constitnting the Court of Appeal from assess- 
 ment for the Town of Windsor, on Monday, the twenty-second day of March ' -st past. 280 
 
 3. I say that my real estate was assessed by the the assessors appointed by the 
 Town Council of the Town of Windsor, for this yi'.ir, at the sum of nine thousand 
 three liundred d tllars. niv personalty at two thousand dollars, and my shipping at two 
 thousand seven hundred and >eventy seven dollars, against which assessment I appealed 
 as aforesaid; and said assessment was confirmed by said Court of Appeal and by said 
 Town Council. I say that at the time of said assessment my real estate, situa'e in the 
 Town of Windsor, aforesaid, consisted altogether of about fhiity-two acies of land, with 
 the buildings thereon, purchasinl at different times, and for which I paid eleven thiusatid 
 eight hundred dollars, but part of \\hich I w.is compelled to purchase at an exorbitant 
 price to save the same from getting into lK(nds of peisons t)y whom the same would b( '290 
 used in a way thit would depreci.ite the other real estate then owned by me, and at the 
 time of said assessment part of said real estate was in the occupation of my tenant, John 
 Cox, .senior, and was assessed to the said John Cox, senior, in said roll at the sum ^f 
 one thousaiul doUai^ 
 
 270 
 
 I 
 
■IM 
 
 I 
 
 'IHil 
 
 I 
 
I 
 
 A 
 
 i 
 
 12 
 
 \. I Miy, an uf\»r(!*,iirl, that I a|)|)eult»l from said ussiHsnjunt to said Court of Ap- 
 |K il upini the kiduik' set lortli iit .i.iid cipy of iiDtiic, liorcto .imiexed, and wliirh 
 Ki.iiuuls I liillv ('slii'ili»h(;(l before s.iid (-J iit, as I vt-iily l)i'licve, and while, b) the 
 .i.ssessiiunt a^t loiiKnucd by >aid (Joint ot \|ipoaI, and according to uhith 1 have 
 hiiicc been rated, my iissic ssuble icid e.-.tate has betii assessi'd at an atnoiiiit nearly 
 a|)|>r(>xiinatini^ its lull cash valiiB, other persons hive been unsessed upon their real estate 300 
 at oni -ii;,!!, and in many cases, less than om-hall ot the actual oash value thrieot, 
 and no other pifr.son has been asfessed upon at is hii^li a peiceutago of the value of their 
 properly as I liave been, as I verily btdicve, and in consequence of such as»esHiiu iit 1 
 will be coni|Mdl('d to pay very inu( b bi^jher rates than I ought to pay in oinparison with 
 the value of tny property, and said assjssnicnt is inetiuitable and unjust, and not made 
 upon anv proper basis or prim iple. 
 
 5. Thar the ical < >i,ire of John W M.ixner, a ratepayer in said Town ot Windsor, 
 WHS assessed al the same assessment, at six thousiud and cii^ht bundi-od dollars, whereas 
 the si'id It'll estate, with th'^ I'xcepiii.a of three acres of dyke, asscs-jcd at tlirce hundred 
 dollars, was purchased bv said John W. Maxner for sixteen thousand dollars in the 310 
 year eif^htecn huiiilicd and seventy-two. and the same lias not deteriorated in value but 
 rather been improved. 
 
 H. Ihat the real estate ol J. A. Shaw, in occupation of E. and S. .Smith, is asses- 
 sed upon the sani" Roll , it one thousand lour liundred dollars, whereas the said real 
 estate was purchased by the said .1. .\. Shaw for the sum of three thousand and six 
 hundred dollars, and for which, I am iniormed, a rental of two hundred and fifty dollars 
 a year is paid, and the value ol the same has nut since decreased. 
 
 7. That the real e.state of Edward (.VRrien. in occupation of William O'Brien, 
 junior, is assessed in said Roll at six thoustml doll, us. whereas the same, with the addi- 
 tion of twelve acres of dyke occupied by .lames Orr, and assessed at twelve hundred 320 
 dollars, was purchased l)y said Edward O'Brien for thirteen thousand dollars in the 
 year eighteen hundred aud seventy-seven. 
 
 8. That the dyke land of Patri(;k Rooiiey, mentioned in said Roll as fifty-three 
 acres and one half, is, with the farm, assessed at five thousand dollars; whereas the value 
 of fair dyke is two tmndred dollars an acre, and, as I am informed, and believe, the ( ommis- 
 sioners of Dyke lands r'om|>ute the same, not by the superficial area, but in many cases 
 where the quality of the siime is poor at a less quantity than the actu.il amount, in order 
 to equalize the same with fair dyke ; as one instance of which, I ciie the case of Nathaniel 
 Mclieffey, of Windsor, who owns and occupies from six to nin-i acres of interior dyke, 
 which (sxtends on the easterly side of my property, nearly the whole length, is set 330 
 down hv Mu) dyke Commissioners at three acres to equalize it in value with good dyke. 
 
 \). That the real estate of John Daniels is assessed upon said Roll at three thou- 
 sand dollars, wdiereas the said real estate was purchased by said Daniels in the year 
 eighteen hundred and sixty-nine for the sum of seven thousand dollars, and is worth as 
 much now. 
 

 
 '■ '^-^^""^-^-'^^f^ 
 
 HMMUMIt' 
 
 i, 
 
 
I 
 
 13 
 
 10 That the dyke land of Bennett Smith, mentioned in said Roll as fifty-five 
 acres, with farm, is assessed at six thousand dollars, wheres the actual value of the same 
 is far more. 
 
 11. That the real estate of Harry Murphy is assessed upon said Roll at two 
 thousand, five hundred dollars, whereas the same was purchased by him for the sum of 340 
 five thousand dollars in tlu' year one thousiuul, eight hundred and seventy-eij^ht. 
 
 12 That the store occupied by Elijafi Harris has been assessed in said Roll at 
 eight hundred dollars, whereas the said Elijah Harris pays the annual rental of one 
 hundred and eighty dollars therefor. 'I'hat William K. McIIeffey pays the annual 
 rental of two hundred and forty dollars for the store occupied by him in Windsor, 
 whereas ihe said store is only asses.>.ed at the sum of twelve hundred dollars. That 
 Allen Haley pays, on account of himself and il;,.- Shipowners' Marine Insurance Com- 
 pany, tor the office occ-ipied by himin Winciv;' the annual rental of two hundred 
 dollars, whereas the said office is assesed only at the sum of one thousand dollars, while 
 John (,!ox, senior, my tenant before spoken of, pays me an annual rental of eighty dol- 350 
 lars for the property occupied by him, and said property is assessed at one thousand dol- 
 lars. The propertx as al)()ve referred to as occupied by Alien Haley, is owned by J. .\ . 
 Shaw, one of the Assessors for this current year. 
 
 13. As will appear by said Roll, and as If)elieve. there are many other instances 
 of im; roper, excessive and disproportionate valuation of real estate, which I shall be 
 enabled to establish by proof. 
 
 That the valuation of my personal property is, as I believe, not in proportion with 
 the valuation generally of the personal proper tv of other ratepayers mentioned in said 
 Roll, and is upon a much higher percentage than that of the other ratepayers, as I verily 
 believe ' " .^(.,, 
 
 14. That an additional sum of t«o thousand five hundred and fifty dollars has been 
 assessed upon my real estate ^iuce tiie last assessment in the year one thousand 
 e^ght hundred am' seventy-nine, whereas I have not acquired any real estate since said 
 time, no- has the same been improved, excejif by the erection of a hay barn 
 and hot-bed, costing under three bundled dollars; that the total amount of 
 the assessment of real estate, as appears by the Assessment Roll, for the year eighteen 
 hundred and eighty is $;o(U.7oO, whereas il appeals by the Assessment Koll for the year 
 one thousand eight hundred ;uid seventy nine ibat the total amount a.-sessed upon real 
 estate for that year ums $49.},!)To.0(), making the increase for the year one thousand, 
 eight hundred and eighty only the sum o( $7,775, towards which increase my properu MO 
 contributed, as aforesaid, to the amount of ^ii.-'JoO.OO, and that between the making ol 
 
 the said two ass( ssments. building.s exceeding in v^ilue the sum o( ten thousand dollars 
 have been erected in >aid I'owu of Windsor. 
 
 15. I say that 1 caused my notice of Appeal, with the affidavit in verification 
 thereof, copies wliereof are annexed, to he dulv entered with the Town Clerk for the 
 '['own of Windsor, on oi- about the ninth day of March last, and on Monday, the 
 tweiit\-s(M)ii(l day ol Mirej] fisi , I ipprared with niv counsel before the Court of An- 
 
 HHHMHHHHKJ 
 
 
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 14 
 
 peal, before mention...!, and fully pres..nted before the .said Conrt the objections to the 
 assessment of my real and personal property as set forth in said notice o< Appeal, but :.aid 
 Court of Appeal confirmed said assessment, as before mentioned, which was afterwards 380 
 confinned by sa.d lown Council, and according to which I have since been rated by 
 ..ul lown Councl, and said rates sought to be collected from me. and which amount 
 altogether to the sum of one hundred and forty dollars. 
 
 , ^^" I u'' u''f ''^ ' '°"" °^' ^''P'"' ^'^ organized and acted under certain bve- 
 iaws passed by the Town Council of sai.l Town of Windsor, the bve-law reterrin^" to 
 satd Court be.ng rule section 10 of Sec. 4 of said bye-laws, a copy of which is hereto 
 annexed and marked '« B" but I say that no witnesses examined before said Court 
 were sworn. 
 
 17 I'hat at >ny instance a Writ of Certiorari was issued out of this Court, on 
 he Uth .lay o< September now last past, addressed to the Warden and Town 390 
 Councillors of sa.d lown of Windsor, directing them to send up to this Court here the 
 Assessment Roll ot said lown of Windsor for the present year, an.l certain proceedings 
 relating thereto, which writ having been duly served, a return thereto has been made. 
 
 GEO. C. WIGGINS. 
 
 Sworn to before me at the city of Halifax, in the County of Halifax, 
 on this fourteenth day of December, A. D., 1880. 
 
 C. M. NUTTING 
 
 Commissioner of the Supreme Court for the 
 County of Halifajc. 
 
 il.WTS. s.s. 
 
 WINDSOK. 
 
 Jk.. 
 
 4i Id 
 
 In the matter of the .Assessment of the Town of Windsor for the Year 1880 
 Take Notice that I, (ieorge C. Wiggins, of Windsor, in the County of Hants, 
 one of the rate payers mentioned and set down in the Assessment Roll for the 
 lown of Windsor for the present year, do hereby appeal against the Assessment of 
 Real and personal property and shipping therein set forth and more particularly against 
 the Assessment of real and personal property and shipping belonging to me and 
 therein mentioned on the following grounds. 
 
 1. That neither the real Estate personal property or shipping mentioned and set 410 
 forth in saul Roll are valu.'d or as«..sed according to Liw and the Statutes of this 
 rrovince now in force in relation thereto. 
 
 52. That the said Assessment is not made upon a proper principle or basis. 
 
1 
 

 15 
 
 3. That there is no fixed basis or principle of valuation of the property of the 
 rate payers mentioned in said Roll. 
 
 4. That the said Assessment is not a fair and Equal Assessment, 
 
 5. That the valuation ot my real Estate in said Roll as compared with thp.l of 
 others is excessive and as regards the same 1 have been overcharged. 
 
 I'hat an additional sum of two thousand five hundred and fifty dollars has been 
 Assessed upon my Real Estate since the last Assessments in the Year 1879 whereas I 420 
 have not acquired any real Estate since said time, nor has my real estate since said time 
 been improved to a greater amount than the sum of three hundred dollars or thereabouts. 
 
 7. That the valuation of said real Estate is not in proportion with the valuation 
 set upon the real Estate of other rate payers mentioned in said roll. 
 
 8. That as appears by said roll the Assessment of Real Estate in the said 
 Town of Windsor is based generally upon a valuation thereof at one half and in many 
 cases less than one half of the actual value of the same whereas my Assessable real 
 Estate has been estimated in said Roll at an a.nount nearly approximating to its full 
 cash value being a different valuation from that of other rate payers in said 'J'own— 
 which said Assessment is excessive unequal and disproportionate. 430 
 
 9. That the valuation of my personal property is not in proportion as I believe 
 with the valuation generally of the nersonal property of other rate payers mentioned 
 
 11 said Roll, the valuation of rpy said personal property being upon a higher percentage 
 than that of many others as I b^dieve. 
 
 Datid at Windsor this 9th v...y of March, AD., 1880. 
 
 (Sgd.) GEO. C. WIGGINS, 
 To the Town Clerk of the Town of Windsor. 
 
 SECriON 10.—" The subject matter of such appeal shall be tried by a Court to be 
 composed of three members of the Council to be a|)pointed by the Council and the Re- 440 
 corder, who, after hearing the complaint and the parties appealing, and the assessors, and 
 any witness adduced by or on behalf of either of them under oath, shall determine the 
 matter, and either confirm, modify or amend the roll accordingly ; and if the party appeal- 
 ing shall fail to appear, the Court shall proceed 'X parte; and ifany elector of the Town 
 shall deem that any party has been assessed too low, or has been omitted from said Roll, the 
 Clerk shall, at the request of the elector in writing, give notiee to such party and to the 
 assessor, or assessors, of the time when the matter will be tried by the said Court, and the 
 matter shall he decided in the same manner as complaints by u party assessed, and the Roll 
 as finall,' passed by the Court and certified by the Clerk as so passed shall be valid, and shall 
 bind all parties concerned, notwithstanding any defect or error committed in, or in 450 
 
 ■ 
 
 *WvJbV-%2*'''jx -Ja<?^ 
 
 mm 
 
j 
 
 
 I 
 

 ■■^anii'initj.'-' 
 
 / . ' ■ * 
 
 16 
 
 regard to said Roll. The said Court of Appeal shall also have power, end it shall be 
 their duty, when a property shall have been assessed in the name of a person who is 
 not the proper owner or occupier to transfer the assessment to the proper owner or oc- 
 cupier ; when any property has been assessed more than once for the sa.ne general assess- 
 ment, to strike out such as shall be improper or illegal, and to correct any clerical errors 
 made by the assessors in any assessment." 
 
 AflBdavit of Wiggins. 
 
 HALIF.VX, S8. 
 
 4(50 
 
 IN rHK SUPREME COURT, 18bU 
 
 In the tnnfler of the Asi^essment of Gko. C VViiiGiNS, A// the Town of Windsor. 
 
 GEORGE (' VVIG(U\S. riaintif. 
 
 OS. 
 
 THE TOWN OF WINDSOR, Deffndant, 
 
 I George C. Wiggln, >£ the Town of Windsor in the County of Hants at 
 present of the City of Halifax in the County of Halifax Farmer make oath and say, 
 
 I say that Mark Curry of The Town ot Windsor ^iforesaid merchant was one of 470 
 tlie ward assessors who made up the assessment roll which ha> been removed into this 
 ('ourL under the writ of Certiorari issued liereiu at my instance, and Jedediah k Shaw 
 of said Town of Windsor, Druggist, is the Tonn assessor by whom the said Roll was 
 made up and the same is signed by both of said persons. 
 
 That I enquired of said Mark Curry, a short time since, upon what principle or 
 basis of value the assessment of shipping was made up by said assessors, and he then in- 
 formed me that tbe said assessors valued new shipping at the rate of twelve dollars per 
 ton, and each year deducted from such value ten per cent, from the previous year's 
 valuation until the vessel was six years old. when the valuation by such scale being 
 reduced to six dollars and forty cents per ton no further reduction was made, but dur- 48() 
 ing each subsequent year snid vessel would be valued for the purpose of assessment at 
 six dollais an<l forty cents per ton, as aforesaid. 
 
 I say that annexed hereto, marked "A," is a correct statement of the shipping 
 owned by said Jedediah A. Shaw, and also by myself, during the year for which said 
 assessment was made, and for which we were each liable to be assessed on said Assess- 
 ment Roll, as appears in reference to the Registry ot Shipping for the Port of Windsor, 
 'i'hat said statement also shews the amount for which s;iid Shaw and mvself were each 
 
 I 
 
 
.|,-,:jsi#6i 
 
 I 
 
 I 
 
 'HI 
 
'»*mi 
 
 17 
 
 liable to be, and ought to have been, assessed for said shipping according to said princi- 
 ple or basis of valuation explained to rae by said Curry, as aforesaid, from it will appear 
 that while I am assessed for my said shipping the said sum of thirty-three dollars and 490 
 sixty-six cents, less :han the value thereof, that said Shaw is assessed for the Shipping 
 owned by him as aforesaid the sum of four thousand six hundred and seventy dollars 
 
 and ninety-three cents less than the value thereof. 
 
 GEO. C. WIGGINS. 
 
 Sworn to before rae at the City of Halifax, in the County 
 of Halifax, on this 8th day of January, A. D., 1881. 
 
 C. M. NUTTING, 
 Commissioner of the Supreme Court for the County of Halifax. 
 
 
 sSPil 
 
 ..^^.S&Smm, 
 
I 
 
IH 
 
 Shipping Owned by Jedediah A. Shaw. 
 
 Yemr when 
 Relgtit'd. 
 
 NAMK. 
 
 Tom. 
 
 Value p«r 
 Ton. 
 
 Total Value. 
 
 No. 
 •harei. 
 
 1872 Alice Cooper . 
 
 1876 Belvidere 
 
 1868 ; Calliope 
 
 1868 C. C Vanhorn 
 
 1867 Hannah Morris 
 
 1877 George Davis . 
 1867 John Mann. . . 
 
 1873 Lizzie Ross. . . 
 
 1877 Sultana 
 
 1879 Sultan 
 
 1865 Wellington . . . 
 
 1879 Fairmount. . . . 
 
 854 
 
 at 6 40 
 
 $ 
 
 761 
 
 8 75 
 
 
 1202 
 
 6 40 
 
 
 376 
 
 6 40 
 
 
 1061 
 
 6 40 
 
 
 643 
 
 9 72 
 
 
 1043 
 
 6 40 
 
 
 1150 
 
 6 40 
 
 
 812 
 
 9 72 
 
 
 1323 
 
 12 00 
 
 
 1005 
 
 6 40 
 
 
 1098 
 
 12 00 
 
 
 5,465 
 6,658 
 7,692 
 2,396 
 6,790 
 6,249 
 6,665 
 7.360 
 7,892 
 
 15.8". 6 
 6,432 
 
 13,166 
 
 60 
 75 
 80 
 40 
 40 
 96 
 20 
 00 
 64 
 00 
 00 
 00 
 
 2 
 
 2 
 
 6 
 o 
 
 4 
 
 o 
 
 /v 
 
 4 
 
 8 
 16 
 
 2 
 8 
 
 500 
 
 Value for 
 
 Aaieiment. 
 
 $ 170 80 
 
 208 08 
 240 40 
 224 65 
 212 20 
 390 62 
 208 60 
 460 00 
 986 58 
 
 3,969 00 
 201 00 
 
 1,647 00 
 
 8,918 93 
 
 510 
 
 Correct total of Shaw $8,918 93 
 
 Amount assessed 4,~48 00 
 
 Difference $4,670 93 
 
 Shipping Owned by G. O. Wiggina. 
 
 520 
 
 1873 
 1872 
 1875 
 
 Emma Pavzant ' 846 ! at 6 40 $ 5,414 40 
 
 Mary Wiggins 779 ' 6 40 5,113 60 
 
 Mary Fraser 
 
 1,174 
 
 7 88 9,250 12 
 
 2 
 8 
 8 
 
 11,015 20 
 
 639 20 
 
 1,156 26 
 
 Correct total oi Wiggins $2,810 ii6 
 
 Amount assessed 2,777 00 
 
 Difference $ ^^ ^^ 
 
 I 
 
 lggg_ 
 
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 f^i^t-vS'H^ li^^^MlfiH^^^'^M^^MSi^h'iZFt' ' ^'^'^^'"i^' ^.^^■<^'i-y<r'"S:' '''^'^ 
 
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 19 
 
 HALIFAX, SS. 
 
 Affidavit of Isaac Carver. 
 
 IN THE SUPREME COURT, IHHl. 
 
 In the matter of th« Assessment of Geokoe C. Wioginb by the Town of Uindsor. 580 
 
 (kcuse, — 
 
 (JEORUE C. WIOGINS, riainli/, 
 
 vn. 
 THE TOWN OF WINDSOR, Defevdants. 
 
 1. Isaac Carver, of Win<lsor. in the County of Hants, Esquire, make oath and say 
 as follows ; — 
 
 Ist. 1 am a fre.liol.lcr residing in the Town of Win.Isor. where I have resided 
 for seventy years past, and am well acquainted with a large proportion of the proper- 
 ties situate withhi the Town of Windsor ; I am also Prothonotary of the Supreme Court 
 and Clerk ot the County Court for the County of Hants. 0-40 
 
 2. I have read the affidavits of George C. Wiggins and John Jenkins, sworn 
 herein, respectively, on the fourteenth and thirtieth days of Decemhcr last, and I have 
 also carefully examined a copy of the Assessment Roll for said Town of Windsor for 
 the year 1880. 
 
 3. On several occasions previous to the present, I have examined the as- 
 ses!,ments of properties in Windsor and luve made mvseH conversant with the assessed, 
 and also the actual value thereof. 
 
 4. I am well acquainted with the property or real estate of said George V,. Wig- 
 gins, u])on wlii.^h he has been assessed in said Roll at the sum of nine thousand and 
 three hundred dollars, and I say that in my judgment said property or real estate is not 550 
 worth more than the sum of ten thousand and eight hundred dollars, if it is worth as 
 much. 
 
 5. Upon examining (he Assessment Roll for said Town of Windsor for the year 
 1880, 1 find that the siime is n.ade up, in my judgment, in a very irregular manner, and 
 the valuation of property therein is very utieciiial ; that the assessment ot real estate 
 
imm^ 
 
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 ^Sb 
 
 i 
 

 »'3ai 
 
 I 
 
 20 
 
 therein is l)ase(l generally upon a valuation thereof at a sum fifty per cent, less than the 
 actual value and in several instances at a sum two thirds less than the actual value, 
 whereas the real estate of George C. Wiggins is valued therein at a sum entirely 
 disproportionate with, and upon a lar higher percentage than that of the majority of the 
 other ratepayers mentioned in said Ro'l. 
 
 6. I further say that the allegations contained in the affidavits of George C. 560 
 Wiggins and John Jenkins, sworn herein, as aforesaid, are true in substance and present 
 a fair statement of the inequality and irregular character of said assessment. 
 
 I lastly say that the assessment of the real estate of George C. Wiggins, as com- 
 pared with that of the majority of the other ratepayers mentioned in said Assessment 
 Roll for the year 1880, is, in my judgment, disproportionate, unequal and excessive, 
 and that, as regards said real estate, the said George C. Wiggins has been overcharged. 
 
 ISAAC CARVER. 
 
 Sworn before me at Windsor, in the County of Hants, 
 this 7th day of January. A. 0., 1881. 
 
 JAMES PAYNTZ. 
 Oomi . for taking affidavits in the Sup. Court 
 for Cou7ity o/ Hants, N. S. 
 
 570 
 
 Affidavit of William O'Brien. 
 
 HALIFAX, SS. 
 
 IN THE SUPREME COURT, 1880. 
 
 In the matter of the Assessment of Georoe C. Wiggins by the Town of Windsor. 
 
 Caxtse,- 
 
 GEORGE C. WIGGINS, Plaintiff, 
 
 vs. 
 
 THE TOWN OF WINDSOR, Defendants. 
 
 I, William O'Brien, senior, of Windsor, in the County of Hants, farmer, 680 
 make oath and say as follows : — 
 
 1. I am a freeholder residing in the Town of Windsor, where I have resided 
 for the last seventy years past, and am well acquainted with the value of a large 
 
 proportion of the properties situate within said Town. I have been Clerk of the Peace 
 
 I 
 
■..«>s*.i«iT,ii«WMi**sa.'i)S J ^B3ft'"'"tei,. 
 
 1 
 
 B '"f 
 
a* 
 
 for Wcbt Hants since the year 1869, and in that capacity have made out the rates 
 from the Assessment Rolls for said West Hants, inclusive of the present Town of 
 Windsor, up to the time of its incorporation, in the year, 187 , from which fact 1 have 
 had my attention particularly drawn to the assessments and valuations of properties in 
 Windsor aforesaid, 
 
 2. I hHve heard read the affidavit of said Ceo. C. Wiggins, made herein on the four- 590 
 teenth day of December last, and I have also examined a copy of the Assessment Roll 
 for raid Town of Windsor for the year 188U. 
 
 S. I am acquainted with the property owned hy said George C. Wiggins in said 
 lown, upon which he is assessed in said Roll at the sum of nine thousand and three 
 hundred dollars, and 1 say that, in my estimation and judgment, said property or real ^ 
 estate is not worth more than the sum of ten thousand and eight hundred dollars. 
 
 i. Upon examining said Roll, I find that the assessment of real estate in said 
 Town of Windsor for said year 1880 is based generally upon a valuation thereof for less 
 than the actual value of the same, and in many instances the valuation thereof is less 
 than one-half of the actual value, whereas the real estate of said George C Wiggins is 600 
 assessed upon a diflferent basis of valuation and upon a far higher i)ercentage than 
 that of the generality of other ratepayers mentioned in said Roll, and as compared with 
 them his assessment is disproportionate and excessive, unequal and unfair, in my estima- 
 tion and judgment. 
 
 4, In proof of the foregoing statement. I adduce the following xamples as some 
 of the chief instances which have come to my notice : 
 
 I find that John W. Maxner assessed in said Roll for real estate, exclusive of three 
 acres of dyke, thereiu specified, six thousand five hundred dollars, whereas said real 
 estate is, in niv estimation, worth the sum of thirteen thousand dollars, I find the real 
 estate occupied hv E. and S. Smith, nnd owned by J. A. Shaw, one of the assessors for 610 
 the Town of Windsor for the year ISSO, which consists for the most pait of dyke land, 
 valued in said Roll at fourteen hundred dollars, whereas the said re?.l estate is, in my 
 judgment, worth the sum of three thousand six hundred dollars, I find the real estate of 
 Patrick Rooney in said Roll valued at five tliousand dollars, whereas said real estate is 
 worth, in my judgment at least ten thousand dollars. 1 find the real estate of Bennett 
 Smith', which is (lesignalod in said Roll as " Chapel Hill and quarries," valued in said 
 Roll at four thousand and five hun.lreil dollars, whereas the same was purchased bv said 
 Bennett Smith in the year 18(i8 for the sum of two thousand one hundred and fifty 
 pounds, equal to eight thousand three hundred and seventy dollars, and sixty-seven 
 cents of the present Dominion currency; I also found certain other real estate of Ben-^ 620 
 nett Smith, which is designated in said Roll as " fifty-five acres of dyke and farm," 
 valued therein at six thousand dol bus, whereas said real estate is. in my judgment, 
 worth the sum of ten thousand .loUars. I find certain real estate of the late William 
 Maxner (of Davidj, which is designated in said Roll a •' i30 , .icres dyke," valued therein 
 at two thou.,.iiHl dollars, whereas the same is superior dyke and worth the sum of four ihou- 
 Liml dollars at lea.st, having been sold a short time ago at the rate of two hundred 
 dMllirs an ar.e I Hud the real estate of Johi Daniels valued in said Roll at three 
 
22 
 
 thousand dollars, whereas the same is worth the sum of six thousand dollars. I find 
 the real estate ot Harry Murphy valued in said Roll at two thousand five hundred dol- 
 lars, whereas the same is worth at least the sum of five thousand dollars. I find the real 630 
 estate assessed in said Roll to William Bacon, valued thereh. at five thousand five hun- 
 dred dollars, whereas said real estate is worth the sum of fourteen thousand dollars. I 
 find the real estate assessed in said Roll to E. and S. Smith.as owned by them, valued at 
 four thousand dollars, whereas the same in my judgment, is worth at least the sum of 
 eight thousand dollars. I find the real estate in theoccuaption of Wilcox Bros, assessed 
 in said Roll at eighteen hundred dollars, whereas the same, in my judgment, is worth 
 five thousand dollars. 1 find the real estate in occupation of Elijah Harris and W. K. 
 McHefiey, comprising two stores and land on Water Street valued in said Roll at two 
 thousand 'dollars, whereas the same is worth four thousand dollars. I find the real 
 estate of E Churchill & Suns, designated in said iloU as " Building Lot, Water St.," (UO 
 valued thereui at twelve hundred and fifty dollars, whereas the same was purchased a 
 few years ago by E. Churchill, esquire, from John Keith, of Windsor, for four thousand 
 dollaVs as 1 am'advised and believe. 1 find the real estate of E. Churchill & Sons, de- 
 signated in said RoH as - Clilton House, &c ." which T believe to be the same property 
 as that designated in the /Assessment Roil for 1879 as " Clifton House & Grounds, 
 Plaister quarries and wharf" valued in the Assessment Roll for the year 1880 at six 
 thousand dollars, whereas sai.l real estate was purchased by E. Churchill, esquire, in the 
 year l«7l, for the sum of twenty-one thousatul six hundred ,in<l fittv dollars. 
 
 5 I say that at the tim.' ot the makiig of the assessment for said year IS80, the 
 properties hereinbefore referr.-d to were wortii, in my judgment, the several valuations 650 
 as hereinbefore set upon ,i,e,n by me, ^^^ O'BRIEN. ' 
 
 Sworn before me at Windsor, in the County ot Hants, 
 the first day of January, A. D., 1881 
 
 JOHN W. CUSELEY, 
 Commissioner Supreme Uourt, Cnunti/ Hants. 
 
 '■■HK^jaf^r^iff.Wi^. >:.-..-.... >-.«t«s«M^n9M^Hil 
 
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 AflBdavit of Ohas. Wilkins. 
 
 HALIFAX s.s. 
 
 IN THE SUPREME COURT, 1881. 
 
 In the matter of the Assessment of George C. Wiggins by the Town of Windsor. 
 
 GEORG'7. C. WIGGINS, Plaintif. 
 
 660 
 
 Cause. 
 
 vs. 
 
 THE 10 WN OF WINDSOR, Defendant. 
 
 I Charles T. Wilkins, of the Township of Windsor, in the County of Hants, 
 Esquire make oath and say as follows : 
 
 1. I am :i freeholder residing in the township of Windsor, where I have resided 
 for sixty years past ; I own and occupy a property adjoining the southeasterly boundary 
 of the Town of Windsor, I also own real estate within siaid town and am well acquainted 
 with a large proportioi) of the properries in the Town of Windsor with the exception of 
 those situate more immediately in the business part of .said Town. 
 
 li I have read the affidavits of George C. Wiggins and John Jenkins, sworn 670 
 herein respectively an the fourteenth and thirtieth days of December last past, and I have 
 also examined a copy of the assessment roll for said Town of Windsor for the year 
 1880. 
 
 %. I am well acquainted with the property or real estate upon the said George 
 C. Wiggins, has been assessed in said roll at the sura of Nine thousand and three 
 hundred dollars, and I say that in my judgment said property or real estate is not 
 worth more than the sum ot Ten thousand and eight hundred dollars, if it is worth 
 as much. 
 
 4. Upon examining said assessment roll I find that in many instances the real 
 estate of persons assessed therein has been valued at a cum not exceeding one half the '380 
 value thereof, and in several instances not exceeding one third the value whereas the 
 real estate of said George C. Wiggins is assessed therein upon a far higher percentage 
 than that of the generality of other rate payers mentioned therein. 
 
 .5. I am well acquainted with the properties mentioned and referred to in the 
 
 AMiHif' 
 
a«i"-'*"'Btf'rv''.'*i;« ] 
 
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 affidavit o( John Jenkins, sworn herein as aforesaid, and I say that the vahies therein 
 set by him upon the said properties are in my judgment just and correct. 
 
 I histly siiy that in my judgmiTt the assessment of the real estate of snid Oeorge 
 C Wiggins lor tlie year IhHO, us comi)ared with that of the generality of other 
 proprietors or occupiers mentioned in the assessment roll for said year is disproportionate 
 unequal and excessive, and that as regards said real estate the said George C. Wiggins 690 
 
 has been overcharged. 
 
 CHARLES T. WILKINS. 
 
 Sworn before me at Windsor in the County of 
 Hants, this 6th day of January, A. I)., 1881. 
 
 ISAAC CARVER, Commissioner tor taking 
 affidavits in the Supreme Court for the 
 County of Hants, 
 
 HALIFAX S.S. 
 
 Affidavit of John Jenkins. 
 
 IN THE SUPREME COURT, 1880. 
 
 700 
 
 I» the matter of th<- .1 .^■^- <xnient o/" GEOWiE C. Wigoins by the Tmvn of Wi7idsor. 
 
 GEORGE C. WIG(J1NS, l'l„intiff', 
 
 Calsk. 
 
 vs. 
 
 THE TOWN OF WINDSOR, Defendant. 
 
 I John Jenkins, of the township of Windsor in the County of Hants, farmer, 
 make oath pnd say as follows : 
 
 1. I am a freeholder residing in the Township of Windsor where I have resided 
 for sixty-five years past ; 1 own a large farm adjoining the easterly boundary line of 
 said Town of Windsor, and am well acquainted with the values of a large proportion 
 of the properties situate within said Town. 
 
 2. I have read the iiffidavit of George C. Wiggins above named made herein on 
 the fourteenth day of 'December instant, and 1 have also examined a copy of the 
 assessment roll for said Town of Windsor for tbe year 1880. 
 
 3. I am well acquainted with the property owned and occupied by said Cieorge 
 C. Wiggins, in the said 'Town of Windsor, upon which he has been assessed in said 
 Roll the sum of nine thousand and three hundred dollars, and I say that in my judg- 
 
 710 
 
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 meat said property or rciil estat*- is not worth more thiiu the sum ot ton thousand and 
 eight hundred dollars, if it is worth as much. 
 
 4. Upon examining said Assensment Roll for the said Town for the year 1S8(), I 
 find that the assessment of real estate therein is based generally upon a valuation thereof at 720 
 a sum far less than the actual value thereof, but that the real estate of said George C. 
 Wiggins is not assessed upon the same general basis but upon a much higher per- 
 centage. 
 
 5. I find John W. Maxner assessed in said Roll for real estate, exclusive of three 
 acres of dyke therein specified, six thousand and five hundred dollars, whereas said real 
 estate is, in my estimation, well worth at least the sum of thirteen thousand dollars. I 
 find the red estate occupied by E. and S Smith, and owned by J. A. Shaw, one of the 
 assessors for said Town of Windsor for said year 18H0, and which consists for the most 
 part of dyke land, valued in said Roll at fourteen hundred dollars, whereas said real 
 estate is, in my estimati(m, well worth the sum of three thousand and six hundred dol- 730 
 lars. I find the real estate of Edward O'Brien, in occupation of William O'Brien, junior, 
 assessed in said Roll at six thousand dollars, whereas said real estate, in my estimation, 
 
 is well worth the sum of eleven thousand and eight hundred dollars I am well ac- 
 quainted with the property or real estate o<eui)ied by Patrick Rooney, which is assessed 
 in said Roll at live thousand dollars, and I say that, in my estimation, said real estate is 
 well worth the sum of ten thousand dollars. I am also well acquainted with the real 
 estateof Bennett Smith, designated in said Roll as "fifty-five acres dyke and farm," and 
 valued therein at six thousand dollars, and I say that said real estate is, in my estima- 
 tion, well worth the sum of ten thousand dollars. I find the real estate of John Daniels 
 valued in said Roll at three thousand dollars, whereas the same, in my judgment, is 740 
 well worth the sum of six thousand dollars. 1 find the real estate of Harry Murphy 
 valued in said Roll at two thousand five hundred dollars, whereas the same at the 
 time of said assessment for the said year 1880 was worth, in my judgment, the sum of 
 five thousand dollars 
 
 1 say that the several properties hereinbefore mentioned were worth in my estima- 
 tion at the time of said assessment for the Town of Windsor for said year 1880, the 
 several sums hereinbefore specified. 
 
 I lastly say that the foregoing are some of the principle instances of assessment of 
 
 real estate in said Town of Windsor at sums fpr less than the actual value thereof to which 
 
 my attention has been drawn, upon examination of said Assessment R.ill and upon read- 750 
 
 ing the affidavit of George C. Wiggins, regarding which I can speak with c:onfidence, 
 
 and as compared with which the assessment of the real estate of said George C. Wiggins 
 
 is, in my estimation and judgment, excessive and unequal. 
 
 ' " JOHN JENKINS. 
 
 Sworn before me at Wentworth, in the Township of Windsor, 
 in the County of Hants, and Province of Nova Scotia, 
 this SOlh day of December, A. D , 1880. 
 
 ISAAC CARVER, 
 (Jommissioner of taking Affidavits in the. S^ipreme 
 
 Court for the County of Hants. 760 
 
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