IMAGE EVALUATION TEST TARGET (MT-3) 1.0 I.I Uft|28 25 22 2.0 1.8 1.25 1.4 1.6 — ^ 6" — ► % V] o^ * '# O /a 7 M Photographic Sciences Corporation rtV # ^^ :\ \ ^ii of Now Cor|»»>rali»»HH . . jH VI. Meinbri'H ««(' Muiiii'ipal C'oiiiu iU .)o ^iinlifii'alu>n> i>f M«'inl)ois of Miinii-ipal I'oiiiu'iK \_\ VII. DisqualiitcatiDit . . ,14 VIII. ExcmptioiiH ^6 IX. Muiiii ij I Kli*(-tioitH j6 X. Time nncl Pl;u«' ol Klet'lionn ^^9 XI. Kuturnin^ i.'>f>u-(>r*i aiul Dt'piily Ki*liirniii>; Offii'Cis 40 XII. Oalhs 41 XIII. Nomination and Pi '\<-'t ^vill he closely follow- ed in the arr.in^'eineiit of the work, so that the reader can refer to the Act it necessary. This hook is in reah'ty a condensation of the Act with the addition of several notes of Judicial decisions where considered advisahle. Bein<4 intended for the use of Municipal Councillors and others who wish to t^et the leading features of Municipal Law in a small compass without referring to tin* large volumes which contain the whole of the law in de- tail, it will embrace in as condensed a manner ns possible the salient points of Municipal Law. I. Villages. When :!.w census return shows the population of an intended village to exceed 750 souls, and the residences of the inhabitants are sufficiently near, it may be erected into an incorporated village. F^etition must be made to the County Council by at least 100 residents, freeholders and tenants, of whom one-half must be freeholders. The County Council then passes a by-law, erecting the locality into an incorporated village, declaring its name '7 £*: m 1 8 THE MUNICIPAL AXD ASSESSAfENT GUIDE. and boundaries, naminp the place for holding the election, and the rcturninj^' ofilccr to conduct same. Special provision is made for a locality scckin^^ incorporation lying within one mile of a city of too.ooo. The petition in this case must be signed by at least two-thirds of the freeholders and resi- dent tenants, .'>nd their names inust appear on the last revised assessment roll ; they must have been resident in the locality for four months immediately prior to the signing of the petition. Signers to the petition must be of the ;igc of twenty-one years or more. Whc 1 there is a registered plan of the district, the petitiiiner must state the number of his lot, and set out whether he is a freeliolder or resident tenant. The petition must be left with the Countv ClerU one month before the meeting of the Council, .'iiui public notice publislied within two months of such meeting, for two successive weeks in the nearest newspaper. In case the village has less than 1,000 inhabit- ants its area must not be more than 500 acres. No further addition can be made to the limits or area, except in tiie proportion of not more than 200 acres for each 1,000 souls subsequent to the first 1,000. In existing towns and villages where the area exceeds the proportion of 500 iicres for tlie first thousand souls, and 200 acres for every subse- quent additional 1,000 they shall not be permitted to m:ike any further addition to their limits until their population has reached the proportion. In cases where towns or villages extend their limits, the land about to be included is to be TUE MUSiaPAL A.VD ASSESS. HfEXT GUIDE. 19 reckoned as .imon^ tlic inhabitants of such towns or villa^^cs. Lands occupied by strecis or public squnrcs miy l)c excluded in estiiniiinj^ ihc area. The Lieutonant-Ciovernt)r, on petition horn the village Council, may extend its area. When the newly-incorporated vill.itfc lies within two or more counties, the County Council shall by by-law annex the village to one of the counties, and if this is not done within six iioiiths after the petition for incorporation is presen'.d, the XVard- cns shall petition tlie Lieuten:;nt-(iovernor-in- Council settint; forth the grounds of difrereiicc be- tween the Councils. The I j'eutenant-Governor may, by proclamation, annex the village to one of the counties. in case the Wardens nci^lcct for one month after the expiration of the six months to petition the Liculenant-Ciovcrnor-in-Council, then 100 of the freeholders and resident-tenants on the census list may petition the I.ieutenant-CiOvernor-in-Council to settle the m.itter. The Lieutenani-Ciovernor, actinfj upon sucii pct'tion, may annex the village to either county. In cases o^ localities annexed to one county and detached from another, the share of the county debt of the part so detached should be borne by the county to which it is annexed. The different Councils shall ap^rce as to the proper amount, and in case of a dispute, and mat- ter not being" settled within three months of separa- tion, it shall be determined by arbitration, and amount so ascertained becomes a debt of the county to which the locality is annexed. The incorporation of a villafi^e may be annulled by the Lieutenant-Governor-in-Council before pro- li, I M THE MUSICIPM. AXD ASSESSMENT GUIDE. clamntion has been rrade upon a petition of a majority of rcsiJcnt frcclu)!dcrs and resident ten- ants i>f the vill,i^;i\ and with the assent of at least two of tlie Councils of the towrusiiips in winch the villaj^e is situate. The IJcutenant-Govcrnor may add to the bound- aries of a villa^^c, when petitioned to do so, when it appears desirable from the circumst inces, and he m ly als >, upon the applic.ition of the Council of any City, Ti'wn or village, and o{ the owner of any lands wholly used for farming' purposes, exclude and detach such farming 1 1* ds upon terms agreed upon or settled by arbitration. The County Council by by-law, upon petition of the villa<;e Council, miy lessen the aie i of a villa^^e by CNcludinij tiierefrom laiuls uiicd wholly for farm- ing purposes. The village mu>t not have a debt cNeeedin;^ double its last annual tax rate, and the popul.ition must not be reduced below 750. The Municipal rights or privile.'^es cannot be interfered with. A vilLiL^e maycc.i.sctobcincorpor.tted. Thercmust be a vote of two-thirds of the Council, and tlioir reso- lution ado|')ted by a vote of the ratepayers, then the adjoiniuL,^ Municipalit\' siionld approve by resolu- tion tlie annexinji;- of the \ ill i^^-e, and the act is com- pleted by the Laculcnant-Ciovernor's proclamation. WHien the territory is annexed to tw'o or more municipalities, by ac^^rcement or arbitration, ihey must fix among- themselves the proportion of the villag^e debts and their share of the assets. The annexed territory may be charged for a time with a special rate, or relieved of any rate by the muni- cipality to which it is attached. THE MUMCiPAL A\n A6S£SSA/£Xr GUIDE, ii By resolutions of ihc munlclpnililes concfrned a village or lown may he annexed to an aJjacent city, town or village. II. — Tuwfis and Cities, A village or Town Council inav have a corjsus t aUcn at any time hy passing a hy-law. A village containing over J.ooo inhahitants, and a town con- taining Dver 13,000, may he erected into a town and a city respectively. A notice must he advertised in a newspaper pub- lished in the village or town for three months set- ting forth the interuion to hccome a town or city, and descrihing the limits. The C\>uncil shall send a certified census return, under the seal oi the cor- poration, to the Liculenant-Ciovcrnor, along with proof of publication of the notice. Then by a pro- clamation the change is made. In case there are no newspapers in tlic village or town, the notice described above is to be insetted in a newspaper published in the County Tov.n, and four notices must also he posted \\\>, one each in four of the most pul)lic pl.ices in the village or town. When a town applies to be erected into a city it shall pay to the countysuch portion of ihe county's debt as is just, and in case of a disagreement the matter m ly be settled by arbitration. The Lieutenant-Ck>vernor may bv proclamation, and on such terms and conditions as to taxation, assessment, improvement orotberwise, as the Lieu- tenant-Governor in Council sees fit, and the "i'own or City Council may consent to, add to the Town or City any part of the adjacent township or townships. It is necessary iliat two-thirds of the members of M 111 4 I ' M THE MUMCIPAL AA'D ASSESSMEXT GUIDE. the Council before the I5tli of July in any year pass a resolution aflirming the expediency ot any addi- tion. It may also be declared in such proclamMtion that the territory so added shall for the purpose of election to the F^etrislative Assembly continue for a period of time to be mentioned as part of the Elec- toral District of which it had formed a part. When land belonged to another county it shall when attached belong to the same county as the rest of the Town or City. When the Council of any village or Town pass a resolution affirming the expediency of annexing to an adjacent village, Town or City, and the Coun- cil of such last mentioned village, Town or City pass a like resolution, and a majority of the elec- tors of the village or town desiring to be annexed approve of the resolution, the Lieutenant-Governor in Council may by proclamation annex the one municipality to the other upon the terms agreed upon by their respective Councils or determined by arbitration in case of dispute, and in case there is sufficient population, by the same proclamation the village or Town to which the addition is made may be erected into a Town or City. If a Town or village desires to annex to an ad- jacent village, Town or City; they can by petition signed by one hundred and fifty qualified municipal electors ask the Council to submit a bv-law to the electors. In case the by-law is carried it must be adopted by the Council within one month. The Council of the adjacent City, I'own or village may by resolution assent to such annexation. The annexation may then be carried into effect by proclamation of the Lieutenant-Governor. 1 * * THE MUNICIPAL AND ASSESSMENT GUIDE. 23 The Council of a Town may pass a by-law which has received the assent of the electors, to withdraw from the county. When tiie by-law is passed the Town in carrying' out the separation must settle with the county for — {a) lixpense of administration of justice. {b) Use of the j^aol. {c) Erection antl repair of Ke*;istry Office. {d) Hooks fo»- Kegistry Office and for services for which county is liable undtr the Registry Act. {e) The existing debt of the county. In case of a dispute between the Town and County the matter is settled by arbitration. The arbitrators in making their av/ard shall take into consideration the amount paid by the Town in building roads and bridges outside of its limits, and they shall get credit therefor, and when roads and bridges are built within the Town it shall be debited with the cost. The Town shall be allowed the value of its interest in all county property except its own roads and bridges. The separation is effected by a proclamation of the Lieutenant-Governer. The agreement or award, as the case may be, duly verified by affidavit, shall be forwarded to the Lieutenant-Governor. In five years' time provi- sion is made for a new aQreement or award to ascer- tain the amount to be paid by the town to the County. After any such separation, all property theretofore owned by the County, except roads and bridges within the town, shall remain the property of the County. In the case of a town separated from a County, it may after five years form a reunion with the i Pi i* «4 THE MUNICIPAL AND A6^KSSMENT GUIDE. County. With the assent of the County, the town must pass the necessary by-law with the assent of the Electors, and the County must ratify and con- firm the by-law within six months. There must be an adjustment of their respective debts and in case of a disagreement the matter is settled by ar- bitration. \\\ .— Townships . In case of a new Township or Townships laid out by the town in territory not part of an incorpo- rated county, the Lieutenant-Governor may by proclamation annex the Township or Townships to any adjacent incorporated County. In the case of a union of Townships the Junior Township, when it contains lOO resident freehold- ers and tenants on the last revised assessment roll, can become separated from the union upon the County Council passing a by-law. If the Township has not lOO resident freehold- ers and tenants, but has more than 50, and if two- thirds of such residents petition the County Council to separate the Township, the County Council must perform the separation. The Council must con- sider that from "streams or other natural obstruc- tions" the Township should not with convenience be united. The County Council is also empowered, on peti- tion of two-thirds of the inhabitants of any Town- ship, to separate it from such union and annex it to some adjoining Municipality. The following is the disposition of the property after a dissolution of a union: — {a) The real property belongs to the Township in which it is situated. \i ■ ■ r//E MUNICIPAL AND A:iiiESSMtA T GUIDE. 25 tk {b) The different corporations shall be jointly interested in the other assets and shall be subject to agreement or settled by arbitration. (c) The amount agreed upon or settled shall bear interest from the day the union was dissolved and shall be provided for like other debts. When there is a Township laid out by the Crown in an incorporated County or union of Counties, or in case a Township is not incorporated and not belonging to any incorporated union, the County Council or Council of united Counties shall by by-law unite such Townships for Municipal purposes to some adjacent incorporated Township or union of Townshins. In case of Townships not incorporated or united, they may be formed into unions by by-law of the County Council in case they have together not less than lOO resident freeholders and tenants. Every proclamation or by-law foiming a union of Townships shall designate their order of scign- ority according to the relative number of freeholders and tenants on last revised assessment roll, and if no such roll exists then theorder of seniority shall be de- termined by the proclamation or by-law as the Lieu- tenant-Governor or County Council may think fit. Provision is made for the setting apart of unincor- ated villages and neighborhoods as a hamlet when the Township Council are of the opinion that the residences of the inhabitants are sufticiently near each other to render the same desiral)le. This is done by by-law upon the petition of a majority of the ratepayers within the area to be set off, one-half of whom shall be resident freeholders. The boundaries thereof shall be declared and de- fined in the by-law. 1 4' I 26 THE MUNICIPAL AND ASSESSMENT GUIDE. The Council of every Township containing a hamlet shall have all the rights and powers respect- ing such hamlet as Councils of cities, towns and villages, for the purpose of compelling all persons liable for statute labor to compound for such labor at any sum not exceeding $i.oo for each day's labor and to make provision for enforcing payment of such commutation. In a Township where two or more hamlets lie contiguous to each other, the Council has power to pass a by-law uniting them. IV. — Counties. The Lieutenant-Governor forms counties by proc- lamation. Where there are united counties the one containing the court house and gaol is the senior. A Junior County may separate from a union when any statutory census or a census taken under a by-law shows that it contains 25,000 or more in- habitants. A majority of the members of the County Council must piss a resolution in the month of February in favor of separation and send to the Lieutenant-Governor in the month of Febru- ary in the following year a petition for separation. If the Lieutenant-Governor deems the circum- stances of the Junior County such as to call for a separate establishment of court and other county institutions, he may by proclamation constitute the members of the County Council a provisional Council and appoint a time and place for the lirst meeting naming the member to preside and the place to be the County town. In case the returns of the census show the popu- lation to be less than 25,000 and more than 17,000, then two-thirds in number of the members of the THE MU MCI PAL AND ASSISSMENT GUIDE. 27 !t County Council may take the same proceedings as above majority in case of 25,000 inliabitants or more. The Council of every separated town situate in the Junior County shall elect two representatives to the Provisional Council. The member aj^pointcd In' proclamation to pre- side iiolds office until a Provisional Warden is chosen. The Provisional Council may acquire the neces- sary property at the County town to erect a court house and gaol and may pass by-laws for such purpose. Any money raised by the I'rovisional Council shall be independent of nney raised by the union Council, and the powers of the Provisional Council shall not interfere with the powers of the union Council. After the Provisional Council has erected the court house and gaol an arrangement may be made with the Senior Counties as to their joint assets and liabilities. If an agreement cannot be arrived at, then recourse may be had to arbitration. The members of the Provisional Council cannot vote in the union Council regarding any such agreement. After the arbitration is made the County found to be in debt to the other must pay interest at the rate of si. per cent, from the time of dissolution. After the agfreement or arbitration is concluded a Judge may be appointed by the Dominion Gov- ernment and the Ontario Government may appoint a Sheriff, one or more Coroners, a Clerk of the Peace, Clerk of the County Court, a Registrar, and at least twelve Justices of the Peace. ■ i i I A^ I ' 23 THE MUyiCIPAL AXD A66E^SMENT GUIDE. When the dilTorent appointinenls are made the Lieutenant- Governor i-sues a proclamation lor the separ.iiion to lake effect on a day to be niimcd. 'llie dissohition sliall not prevent the Sheriff of any Senior County from proccedini;' upon and compleiinj,'" tlie execution or service within the Junior County of any writ or process in iiis hands at the time c^f separ.uion, and all .ictionsor proceed- ing's pending" at the time of establishment may be carried on as if separation had not taken place. No unsatisfied writ against Kinds or goods held by the Sheriff when dissolution took effect shall bind lands or goods in the new County after one year from the date of dissolution, unless the person entitled to the benefit under such writ shall within the vear and Ix'fore the expirv of the writ have placed in the hands of the Sheriff of the new County a writ endorsed with notice that priority is claimed under the act. The Lieutenant-Governor may in the proclama- tion establishing the new County or in a subsequent proclamation fix and determine the number, limits and extent of Division Courts and may direct that suits pending in any Division Court shall become suits in any other Division Court. The Court in which any action is pending or any Judges having authoritv may order the place of trial to be changed, V. — Ufa tiers consequent upon Formation of Neiv Corporations. If a town be erected into a city, a village into a town, a locality becomes incorporated or township f. • V . -■ ''<^^ become separated, the old by-laws re- in i i». .ee until they are altered by the Council of uv ' c^ ■' Corporation, and in case an addition is I f,. THE MU MCI PAL AND ASSESSMENT GUIDE. 29 m.ide to the limits of any Municipality its by-laws shall extend to the limits. The hy-laws oi the Municipality from which limits aic detached relat- intj to roads and streets shall remain in force until repe lied by the Municipality to which the .'iddition is made. A change in aMunicipality cannot affect creilitors. Creditors can hold a villaj^c for the liabilities of the Township when incurred before separation. The same is true in cases of scparatitMi of Townships or Counties. WMien a villaq^e, town or city receives an addition o{ hind it shall pay such part of the debts o'i the Township or Count\' as may l-e just, but shall be entitled to receive the value o{ the interest the a.d- dilion had in propcrtv and assets of the Township or County at the time. If the amounts arc not ai^reed upon within three months after the first meetini,'"of the Council of the Municipality to which the addition has been made, then the matter mav be settled by arl)iti-aiion. Where any local improvement is commenced by a Municipal Corporation or any land becoming" an- nexed to another Cc^rporation, the Council from whicli the land is detached shall have full power to proceed with the work, and to take all proceeding, necess:iry to complete it, and the Municipality to which the territory is annexed is to indemnify the Council undertaking- the work. Where lands that are benefited by any local im- provements afterwards become }xirt o^ another Municipalitv, the latter is 10 collect and pay the whole debt, but they must be furnished with a certi- fied copy of the by-law and of the special assessments in each year during the currency oi the debentures. I i 'f t'U i-% if t It ^1 30 THE MUNICIPAL AXD ASSESSMENT GUIDE. Where part only of the lands so benefited by local iinprovcnicnis is wiihin the limits of the new Municipality, e ich of the Municipalilics in which tile land is situate is to collect their proportion o' the costs. After a Township or County union is dissolved, the senior Municipality shall issue its dcl)entures or other oblif^ations for any part of any debt con- tracted by the union, and they shall recite the liabil- ity of the junior Countv therefor as if the same had been issued by the union before dissolution. The assessments for the year precedini,'" the dis- solution shall brloui^ to the old Corporation; special rates for the pa\ incni o{ delus collected by the Treasurer of the Junior County must be paid to the Treasurer of the Senior County. If the sum so paid over exceeds the amount which is fixed by ag^reement or award between the Councils that the new Corporation ou^ht to pay, the excess may bj recovered as a debt due the new Municipality with interest from the time of such payment. The sep iration of a Junior County or Township from a imion shall not affect the oflicc, duly, power, or responsibility of any such offices further than limiting; their powers and duties to the remaining'" Counties or Townships. VI. — Members of Municipal Councils. If the population o'i a County is 25,000, the Council shall be composed of not less than 8 mem- bers and not more than 10. If more than 25,000, but less than 40,000, it shall have not less than 12 nor more than 14. If the population is over 60,- 000 it shall have not less than 16 and not more 'K THE MUNICIPAL AND ASSESSMENT GUIDE. 31 than 18. The popul.uion sliall be ascertained by the 1 ist decennial of tlie Dominion, but scp.iratcd Municipilities and Indian Keserves shall not be incUided in computing; tlic population. l''ach County shall be divided into divisions for the purpose oi representation in the County Council. If tiic population is 25,oooor less, it shall have not less than 4 and not more than 5 divisions. If the population is more than 25,000, but less than 40,000, it shall have not less than 5 and not more than 6 divisions. If 40, 000 or more, but less than 60, oou, it shall have not less than eii^ht nor more than nine divisions. I"!,!ch division shall have two members who shall hold office for a term o{ two years. When a new villaiji^e is erected or a town is sep- arated from a county or erected into a city, the Judij^e of the County Court, the Warden, and the Clerk of the Peace, shall constitute a board to arrant^e the County Council divisions affected. The Council o^ every cit\' shall consist of the Mavor .and three Aldermen for each ward. The Town Council shall consist of a Mayor and three Councillors for each ward where there are less than five wards, or two Councillors for each ward where there are five or more, and if the 'l\)wii has not withdrawn from the jurisdiction of a County Council in which it lies, then a Reeve sliall be added, and if the Town had on the last revised voters' list the names of 500 persons entitled to vote at Municipal elections, then a Deputy Reeve shall be added, and for every 500 additional names an additional Deputy Reeve. The Council of a Town havln^g less than five wards, upan a petition o{ nM less than 100 Muni- I . ( THE MVSICIPAL AND ASSESSMENT GUIDE. cipal electors, m-jy pass.i by-law reducing the num- ber of Councillors for each ward to two, but the !)y-law must first receive the assent of the electors; this by-law may be repc ilcd at any time after two annual elections have been held under it upon presentation to the Council of a petition of not loss than loo resident Municipnl electors asking,' the Council to submit to vote of the electors a by-law for the repeal. In iSqS the Le<2fislaturc passed an Act amend- in<:f thj Municipal Act in regard to wards. This amendment provides that the Council i>f every Town having a population oi not more th in 5,000, shall consist of a Mayor and six Council- lors, elected by a goner. d vote. At any time after two annual elections have been held, the Council may, and, if petitioned by twenty per cent, of the electors, shall at ariy linie of the annual electiim submit a by-law for the division of the Town into wards. If the by-law is carried, one Councillor shall thereafter be elected by the electors o{ each ward, and the remaining live Councillors elected by a general vote. In regard to Towns having a population of more than 5,000, and Cities of 15,000 or less, they may bv by-law provide that the Council shall consist of a Mayor, and one Alderman for each 1,000 o^ population, to be elected by a general vote. The population shall be determined by the last Domin- ion census, and the persons entitled to vote are those entitled at Municipal elections. A Village or Township Council shall consist of one Reeve and four Councillors elected by a general vote. I THE MUMCIPAL AAD ASSESSAfENT GUIDE. 33 Qualifications of Members of Municipal Councils, (a) I'! very monihcr of a Council must be a nat- ural horn or naturalized subject oi' the Ouecn. (/») Must reside within the Municipality or with- in two miles thercol. (c) Mu^t he i>f the full a_i;e o( tutntv-cMie years. (a) Must not he disquahlied under this Act, and must in addition have at the time of his election as owner or tenant, a le^^al or eciuitahle freehold or leasehold, or partly one or liie otiier, whicii is rated in his own or his witc's name to the follow- ing values : — In V^illas^cs, freehold, to $200.00, or leasehold, $400.00. In Towns, freehold, to f 600. 00, or leasehold, $1 ,200.00. In Cities, freehold, to $1,000.00, or leasehold, $2,000.00. In Townships, freehold, to $400.00, or leasehold, $800.00. In the Districts of Muskoka, Parry Sound, Xipissin^, Al<4oma, Thunder Bay, Manitoulin, Rainy l\ivcr, and the provisional County o( Mali- burton, the qualifications are : — In Townshij\s and V'iiiai^es, freeluild, to i^ioo.- 00, or leasehold, to $200.00. In Towns, freehold, to $400.00, or leasehold, to $800.00. If a person has, or whose wife has, property sufficient to cjualify him, and the property is sold, or otherwise alienated, between the dale of the re- turn of the assessment and the time of his election he shall not be deemed disqualified. In the case where territory has been added to a M • A4 rut. Muxicir.iL a\d asse6SA/ksi guide. city, town or village, before a rcvibcd assessment role has been made, includin/T^ such added terri- tory, the rating is taken from the last revised as- sessment roll of the Municipality from which the territory was taUcn. Leasehold (jiialification must be at least a ten- ancy for a year. A member of a County Council shall possess the same cjualilication as a Reeve of a town and must be a resident of the County division. If there are not at least two persons qualified for each seat in the Council, no qualification beyond that of an elector shall be necessary. VII. — Disq nalifica tion . The following persons are disqualified from hold- ing a scat in a Municipal Council : Judges. Gaolers or Keepers o{ Houses of Correction. Sheriff, Deputy Sheriff, Sheriffs Bailiff, High Bailiff or Ciiief Constable of any city or town. Assessors. Collectors. Treasurers. Clerk of .my Municipality. Bailiffs of Division Court. County Crown Attorney. Registrars. Deputy Clerk of the Crown. Clerk of the County Court. Clerk of the Peace. High School Trustee. Innkeeper or Saloon-keeper, Shopkeepers licens- ed to sell spirituous liquors by retail. License Commissionersand I nspectorsof Licenses. THE MUNICIPAL AXD ASSESSMENT GUIDE. Ji Police Magistrates. Persons having by liimscif or his jtartncr an in- terest in any contract with the Corporation or for ilic supply of ^oods or materials to a coniractor of work for which llic Corpv ration pays or havin|^ an unsatislktl claim for such ^oocls or materials. Persons havinj; any claim, action or proceed- ing against the Municipality. Counsel or Solicitor in the prosecution o{ any claim, action or proceeding; against a Municipality. No person shall be held disqutlilU'd hy reason of bein^ a shareholder in any incorporated company having dealings or contracts with the Couficil or holding property by a lease from the Corporation of twenty-one years or over, but he sliall not vote in the Council on any question aflectin*; anv lease from the Corporation ; nor shall a shareholder in a company vote on any question affecting; the com- pany. In the case of a member of the Council having property exempt from taxation he shall not vote on any question alTecling the pri>perty so exempt. A member of the loc d Municipal Council ft)r the year in which nominations are held for members of County Council shall not be eli^ii)le,and no mem- ber of tiie Council of a local Municipality shall sit or vote as a Countv Councillor. No clerk or treasurer of a County shall be eligible as a Countv Councillor. A candidate for County Councillor shall not be eli*;ible as a member oi the Council of a local Municipality. If a member of the Council makes a contract or makes a purchase or sale in which the Municipality is interested, the contract purchase or sale is void. i* " ^Sf ' If 36 THE MUNICIPAL AND ASSESSMENT GUIDE. VIII. — Exemptions. The following persons are exempt from being elected as members of the Council or of any Munici- pal office : Persons over sixty years of age. Members of the Legislature, House of Com- mons, or Senate. Civil Servants. Judges. Coroners. Persons in Priests' Orders, Clergymen and all Ministers of the Gospel. Barristers, Solicitors, Students-at-Law, Doctors. Officers of Courts of Justice. Professors, Masters, Teachers and officers and servants of Schools, Universities or Colleges. Millers. Firemen belonging to an authorized fire com- pany. IX. — Municipal Elections. The qualifications of voters at elections of County Councillors shall be the same as those qualified to vote for members fcr local Municipal Councils. Local Municipal Clerks are entitled to vote for County Councillors. Therightofvotingat Municipal elections shall be- long to r n, unmarried women or widows of the age of twenty-one years, subjects of Her Majesty by birth or naturalization and who are rated upon the re- vised assessment roll upon which the voters list are used for real property in their own right (or in the right of their wives) or for income as follows : I St. Freeholders or whose wives are freeholders, whether resident or not THE MUNICIPAL AND ASSESSMENT GUIDE. 37 2nd. Resident tenants for one month previous to the election. 3rd. Persons rated for an income not less than $400.00 who have received such income during the twelve months before the date of the final re- vision and correction of the roll and have since continuously resided in the Municipality. 4th. Farmers' sons who have resided on the farm of their father or motlicr for twelve months next prior to the return by the assessors of the roll. {a) If there are more than one son and the farm is not rated and assessed for sufficient, if equally di- vided between them, to give qualification to father and sons, then the right to vote shall belong to the father and eldest of such of the elder of such sons to whom the amount at which the farm is rated and assessed will, when equally divided between them, give the qualification to vote. {b) When the father is living and the assessment is not sufficient to qualify more than one, then the father only shall be entitled to vote. {c) Temporary absence not exceeding six months shall not prevent a farmer's son from voting. *'Farm" means land actually occupied by the owner and not less than twenty acres. Father includes stepfather. A leaseholder for not less than five years shall be deemed an owner within the meaning of the Act. The following is the rating required in order to entitle a person to vote whether they own freehold or leasehold property or partly each : In townships and villages - - $100.00 In towns not exceeding 3,000 population - 200.00 In towns exceeding 3,000 population - 300.00 In cities .-.--- 400.00 f :•» m •ji THE MUNICIPAL AND ASSESSMENT GUIDE, The population shall be determined by reference to the last assessment. Persons in default for non-payment of taxes and who have been returned by the treasurer or collec- tor under Sec. 137, shall not be entitled to vote in respect of income or in respect of real property in Municipalities which have passed by-laws in that behalf (Sub. -sec. r of Sec. 535), but if a person at time of tcndcrin.<4" his vote produces and leaves with the Returninfj Officer a certificate from the treasurer or collector showing- that the taxes have since been paid, he shall be entitled to vote. No person shall be entitled to vote at any elec- tion unless he is named or intended to be nained in the proper list of voters, and if he is on the list no question of qualification is to be raised. In newly erected Municipalites not having any assessment roll, every resident male shall be entitled to vote if he possesses the other qualifi- cations necessary and has at the time sufficient property to have entitled him to vote if he had been rated. Where a new territory is added to a city, town or village, or a new city, town or village erected with added territory before the voters' lists are made out or certified by the County Judge, then the persons qualified to vote before the changed state of affairs took place shall be entitled to vote under the new condition. In case both owner and occupant of any real property are severally rated, both shall be deemed rated within the Act. Where real property is owne^i ^^ occupied jointly by two or more persons, then, in order that both can be qualified, the property must be rated at such i I THE MUNICIPAL AND ASSESSMENT GUIDE. 39 an amount that if it were equally divided it would give each a qualification. X. — Time and Place of Elections. Elections are held in every Municipality on first Monday in January. For County Councils they are held on this day in alternate years. Nomination day is last Mond.iy in December, except when Christmas day falls on Monday, when nominations are held on the Friday preceding Christmas. Those who are elected shall hold office until their successors are elected or appointed or sworn into office and the succeeding new Council is organized. Every election must be held in the Municipality to which it relates. Elections of Township Councillors cannot be held in any city, town or village. No election for any Municipality can be held in any place licensed to sell liquor. The place of election must be fixed by a by-law. When no by-law exists, then the election is held where the last election was held There may be a new division of wards in a city or town provided that two-thirds of the members of the Council pass a resolution before 15th July in any year to this effect and the Lieutenant-Governor make a proclamation so dividing them. Lands adjacent to the city or town may be added for this purpose. There are special provisions relating to the re- divisions of wards in Toronto. These require a petition of at least 500 freeholders, a vote of the people, and following these there must be an in- '■■ (f M THE MUNICIPAL AND ASSESSMENT GUIDE. vestitraiion and report by Commissioners appointed for the purpose. Further division is not to be made for five years. XI, — Returning Officers and Deputy Returning Officers. From time to time Municipal Councils where elections are held by wards or polling' subdivisions appoint by by-law (i) The place of nomination. (2) The Returning Officer for nomination for each ward. (3) The polling places. (4) The Deputy Returning Officers at each poll- ing place. The Clerk of the Municipality is the Returning Officerfor the whole Municipality, and it is to him all returns of polling are to be made. When there are no wards the Clerk is the Re- turning Officer for both nomination and polling. In the case of refusal or neglect of a Returning Officer or Deputy Returning Officer to perform his duties the Clerk fills their places by other appoint- ments. When at nomination or polling it happens that there is no Returning Officer by reason of death, a failure to attend within an hour after the appointed time, or in case no one has been appointed, the electors present may choose one from amongst themselves. During the polling the Poll Clerk takes the place of any Returning Officer who through illness fails to perform his duties. The power of enforcing the preservation of the peace is given to Returning Officers and Deputies THE MUNICIPAL AND ASSESSMENT GUIDE. 41 diirini^^ election day, and special constables maybe sworn in. X\\.— Oaths, There are several forms of oaihs provided for votes. They relate to those entitled to vote either as freeholders or tenants, income voters or farmers' sons. • Any candidate or his a^ent has the right to insist on an oath beinij administered. It is no part of the duty of the Deputy Returning- Ofiicer to re- quire a voter to be sworn. It would, therefore, be perilous for a Deputy Returning OtTicer to refuse a b dlot paper to a voter on the ground that the latter has refused to take an oath not demanded by a candidate or agent, but insisted upon by the Deputy Returning Officer. In the case of a voter who was assessed as ten- ant, and afterwards ceased to be tenant, though he still resided in the town and had become a free- holder the Court of Appeal held the Deputy Re- turning Officer who refused to allow him to take the freeholder's oath liable in damages. No inquiries can be made of any voter except with respect to his oath or affirmation. A voter can either swear or solemnlv afBrm, as his religious convictions may lead him. XIII. — Nomination and Polling. The time of nomination is the last Monday in December, at 10 a.m. for mayors in cities, and of mayors, reeves and deputy reeves in towns, at noon on same day for aldermen in cities, council- lors in towns, and reeves, deputy reeves and council- lors in villages and in townships not divided into m ■A fm R 4a TIfE MUNICIPAL AND ASSESSMENT GUIDE. wards. The Council of a town divided into wards may by by-law provide that nomination for Coun- cillors be held at same time and place as those for mayor, reeve and deputy reeve. It is also provided that city, town and village councils may by by-law fix the time of nominations of aldermen, mavors of towns, reeves, deputy reeves, and councillors at 7.30 p.m., instead of the above-mentioned hours. The time of nominations for reeves in townships divided into wards is it loa.m., and for councillors in such townsh^os .' . on. It is further pr<. 'e' that the Council of any township not divided into wards may pass a by- law for nominations of retvf^s, deputy reeves and councillors at i p.m., and in^j Council of a town- ship divided into wards may make a like provision for nominations of councillors. The place for nomination for mayors, reeves, and deputy reeves is the city or town hall, and of councillors where the Council by by-law appoints. There is a special pro/ision to the effect that a township council, where the township adjoins a city, town or village, provide by by-law for nomi- nations in the city, town or village, as the case may be. As before mentioned, when the last Monday in December falls on Christmas Day nominations take place on the preceding Friday. County Councils may by by-law lengthen the time between nominations and polling in town- ships ; before ist July in any year they can enact that the day of nominations shall be the third Mon- day preceding the day of polling. There must be at least six days' notice of the I THE MUNICIPAL AS'D ASSESS MP.NT GUIDE. 43 nomination published. The Clerk or Deputy Re- turning Officer, as the case may be, is to preside at the meeting of electors ; in the absence of the proper oflicer the electors choose a chairman. T'le candidates must be nominated in writing, signed by proposer and seconder; the writing must state the full name, place of residence and occupa- tion of the candidate. If only one candidate is proposed, such candi- date is, after the lapse of an hour, declared elected. Otherwise the proceedings are adjourned till the first Monday in January, when a poll is opened from 9 a.m. till 3 p.m. For Toronto there is a special provision to the etTect that the City Council may enact a by-law to keep llie polls open till 7.30 p.m. The names of candidat^es must be posted upon nomination day in the Clerk's Oftlce. On nomination da}', or on the next day before 9 p.m., or if the next day is a public b.olidav, then before noon of the succeeding dav resignations of candidates may be accepted. If a person is nom- inated for two offices, and does not elect which he will stand for, then he is a candidate only for the first office for which he was proposed and second- ed. The resignation must be in writing to the Clerk. If by reason ot retirement of candidates, a full Council is not elected to make up half or more of the complete Council, they will order an eleciion to fill vacancies. In case there are not as many as half the requisite number elected, then the Clerk causes a new election to be held, and the old Council remains in office till the new election is held. i i '. t* ■' '' i ':5f 44 THE AfUNlCIPAL AND ASSESSAfENl GUIDE. Elections to the County Council arc now held in alternate years. The County Council in the year before the one in which an election is held, ap- points a nominating officer. Ho fixes the place of nomination within tlie County Council division, the time to be between i and 2 o'clock, p.m., pub- lishing a notice for two weeks in two weekly newspapers, and also by printed posters. He may hold the nomination outside the division in an adjacent city, town or village. In other re- spects the proceedings are similar to other nomina- tions. Voting must he by Ballot. A list of income-tax defaulters must be made by the Treasurer or Collector (whichever has the as- sessment roll), on or before the last Monday in De- cember, showing alphabetically those who have not paid on or before the 14th December. In the case of Municipalities which have passed disqualify- ing by-laws for the purpose, a similar list is to be made of those defaulters assessed to real property. It might be possible to void an election if the Deputy Returning OfBcer fails to have the requi- site defaulters' lists. Ballot-boxes are to be delivered bv the Clerk to the Deputy Returning Officers two days at least before polling day, under a penalty of $100.00 for each ballot-box which he fails to furnish. The Deputy Returning Officer procures the box if he is not supplied, and charges the Municipality therefor. Ballot-papers are printed alphabetically in order of surnames ; if there are two or more candidates THE MUNICIPAL AND ASSESSMENT GUIDE. 45 wiih same surname, then in the order of their other names. There are many provisions in detail dealing with the procedure as to forms of ballot-papers, directions to voters and other matters which it is not practicable to insert here, and which are for the guidance of the Clerk. In towns and cities in which the Councillors or Aldermen are elected by wards every elector may vote in each ward in which he is rated, but is limit- ed to one vote for Mayor. No elector shall vote more than once for Reeve in a township or village, nor more than once in each ward for Councillor, nor at more than one polling place in the township or village for Deputy Reeves or Councillors in townships not divided into wards and in villages. Where any person being a resident voter quali- fied to vote for County Councillors is on the voters' list for two or more municipalities within any County Council division, he shall vote for County Councillors in that municipality only in which he resides, and only at the polling place of the polling subdivision in which he resides, if he is entitled to vote at such polling place. In case a voter is not resident within the division, he shall vote only once within any division, whether his name is on the voters' list of said division in more than one polling subdivision or not. Every elector who is entitled to a vote in more than one ward or polling subdivision, shall vote for Mayor in the case of cities and towns in which there areAldermenor Councillors, as the case maybe, in an election by wards, at the polling place of the ward or polling subdivision in which he is resident, if ; 1 46 THE MUNICIPAL AND ASSESSMENT GUIDE |i lit qualified to vote therein ; or when he is a non-resi- dent or is not entitled to vote in the ward or polling subdivision where he rcbides, then where lie first votes and there only. Any person who votes for Mayor or Reeve after havin.i^ already voted for Mayor or Reeve at some other pollin^^ place shall incur a penalty of $50.00 to be sued for in the Division Court by any per- son. Resides the ordinary recourse on jud«^ments in Division Courts it is especially provided that the defendant may be imprisoned for a period not ex- ceeding thirty days. In Kehoe's Municipal Councillors' Hand Book the followiui^ brielly expresses the course of the procedure at pollin«^ booths : " Deputy returning ofilcers, poll clerks and agents may vote where they are stationed, on a certificate from the clerk, the certificate stating the property in any other polling subdivision or ward where they are entitled to vote. Such certificate must be attached by the Deputy Returning Ofilcer to the voters' list. This provision does not apply to elections for Aldermen or Councillors, so as to allow any such person to vote in any one ward for Aldermen or Councillors in another ward. But they may vote in a different polling subdivision of the same ward " Immediately before the poll is commenced, the Deputy Returning Ofiicer shall show the ballot box to such persons as are present in the polling place, so that thev mav see that it is empty. It is then locked and seded by him, so that it cannot be opened without breaking the seal. " The Deputy Returning Officer, after ascertain- ing that the name of the voter is on the list, shall I THE MUyJCJPAL A*\D A^^iii^i^iMMNT GUIDE. 47 record it as well as his residence and legal addition. By 'legal addition ' is meant the occupation, pro- fession, tr.ide, etc., of a person. " The voter is to be in.irkcd on the list 'sworn,' 'afrirmcd,' ' refused to he sworn,' or 'refused to affirm,' as the case may he. If he is objected to by a candidate or agent, he is to be marked on the list with the words ' objected to,' and after these words the name of the candidate on whose behalf he is objected to. "After making the necessary entries of names, etc., just mentioned, the Deputy Returning Officer, after signing his name or initials on the ballot paper, delivers it to the voter. If requested, he must explain or get his poll clerk to explain to a voter the mode of voting. •' After a voter has marked his ballot and returned it to the Deputy Returning Officer, the latter veri- fies his initials, so as to satisfy himself that it is the same ballot as delivered to the voter. " Spoiled ballot papers, when returned by a voter, are to be marked 'cancelled,' by the Deputy Returning Officer, and a new ballot is to be given to such voter. All ballot papers must be returned by the Deputy Returning Officer. "No person is entitled or permitted to be present in the polling place, other than the officers, candi- dates, clerks or agents of candidates, and such voter as is engaged in voting. A candidate may have two agents besides himself in a polling place. " At'ter the poll is closed the Deputy Returning Officer must immediately, in the presence of the poll clerk (if any), and 'such of the candidates or their agents as may then be present,' open the box and proceed to count the ballots. THE MUNICIPAL AXD ASSESSA/EyT GUIDE. *' The following ballots arc not to be counted : Those without the name or initials of the Deputy Kclurnin/^' Oflicer on the back ; those on wl'.icli more votes are given than the elector is entitled to give ; and, thirdly, those on which any- thing except the name or initials of the Deputy Returning Oflicer is written or marked, by which the voter can be idenlified. '* With regard to those bdlots, where votes are given for more candidates than a voter is entitled to vote for, they are good iis to any other votes for another oflice properly inarkcd on such ballots. "The Deputy Returning (^tVicer must take a note of any objections to ballot papers made by a candidate or agent, or any elector entitled to be present. The way of noting such objections is to number them, and then to place a corresponding number on the back of the ballot p iper. Such number on the back of the ballot paper is to be in- itialed by tl»c Deputy Ivelurning Olhccr. " He shall endorse the ballots rejected by him with the word ' rejected,' and if his decision is ob- jected to he shall endorse also the words ' rejection objected to.' " After counting the ballots he must make up a Written statement in words well as in figures under the following heads : " (a) Name or Number of ward or polling sub- division and of the Municipality, and the date of the election. '* (b) Number of votes for each candidate. " (c) Rejected ballot papers. "Such statement must be signed by the deputy returning oflicer, the poll clerk (if any), and such of the candidates or agents present as desire to sign it. w », i : %\ » I "A deputy rctiirnlnp officer must pflve a certifi- cate, if reciuestcil, to the persons authori/cci to attend at his pollinj; place, c>\ the followin^"^ particu- lars : 1. Niitnhcr oi votes for each candidate, and 2. The nufnl)er of rejected hallot papers. Any simple form of certificate, as lonj; as it embodies these statements, will sullice. " The deputy returning' olViccr must also certify under his si^niature on the voters' list itself, the total luiniherof \ oters who have voted. This must be done in full words, not fij^aires. " He must also, in the presence of the agents of the candidates, make up inti) separate packets, sealed with his own seal, the followin^^ papers :- " I. The statement o^ votes ^iven for each can- didate, and o{ tile rejected ballot papers. *' 2. The used ballot papers which have not been objected to and have been counted. " ^%. The ballot papers whi(.h have been objected to, and which have not been counted by him. "4. The rejected ballot papers. "5' 'he spoiled ballot papers. "6. The unused ballot papers. "7. A statement o^ the nimiber oi voters whose votes are marked by the deputy returning olVicer as prescribed by section 171 of the Act, with the de- clarations o{ inability and declarations of Jewish voters, and the notes taken of objections made to ballot papers found in the ballot box." A declaration is to be made by the deputy re- turning officer as to the use o^ the voters' lists and poll book sworn before a Justice of the Peace, and this declaration to be filed with the clerk. The ballot papers are also to be returned by him to the clerk, and likewise the ballot boxes. If he is un- ^ S j i in 50 THE MUNICIPAL AND ASSESSMENT GUIDE. ■h able through illness to make these returns person- ally, he must choose another person to do so, marking on each of these packets the name of each person. In cities and towns, deputy returning officers must go direct from the polling place to the office of the clerk, and in case he should bring the ballot boxes to his home, or house, or office, or place of business, or to any house or place other than the office of the clerk, he is liable to severe penalties of fine and imprisonment The clerk of the Municipality casts up the votes and declares who is elected, and in the event of a tie he has the casting vote. Even though not qualified as an elector the power of giving this casting vote is given to the clerk. Though the clerk can not vote at municipal elec- tions except to give the casting vote as just stated, the deputy returning officers and poll clerks are entitled to vote. The election of county councillors is carried on in the same manner. The county clerk is the re- turning officer. In the event of a tie the casting vote is given by the nominating officer of the divi- sion. If an election is not commenced or is interrupted by reason of a riot, then the poll is to be opened again on the following day at lo a.m. and it is to be kept open for four days if necessary. If the election is prevented for four days the voters' lists, etc., are to be returned and a new election ordered. There is also a provision that the Lieutenant- Governor may postpone a municipal or school election at the request of the Municipal Council, where danger arises from an epidemic or contag- ious disease. THE MUNICIPAL AND ASSESSMENT GUIDE. 5' 1 After the election the ballot papers are retained by the clerk for a month and then destroyed by him in the presence of two witnesses, unless in the meantime he receives an order to the contrary from the Court or Jud^e. XIV. — Miscellaneous Provisions Relating to Elections. Ballot papers in the custody of the clerk after an election has taken place, can be inspected only on an order of a Court or Jud^c. This order is grant- ed when the election is questioned, or when a pro- secution for any offence requires that the ballot papers should he produced or inspected. A recount m-iy he liad within fourteen days from the time of the receipt of the ballot papers by the clerk. The proceedings before the Judge need not be detailed here. It is an offence for anv one to commit any one of the following acts : — No person shall — {a) Without due authority supply any ballot paper to any person ; or ip) Fraudulently put into any ballot box any paper other than the ballot paper which he is auth- orized by law to put in ; or {c) Fraudulently take out of the polling place any ballot paper ; or {d) Without due authority destroy, take, open, or otherwise interfere with any ballot box or packet of ballot papers then in use for the purposes of the election ; or {e) Apply for a ballot paper in the name of some other person, whether such name is that of a per- son living or dead, or of a fictitious person ; orad- ■I 'I t 52 THE MUNICIPAL AND ASSESSMENT GUIDE. vise, or abet, counsel or procure any other person so to do ; but this provision shall not be construed as including a person who applies for such ballot paper, believing that he is the person intended by the name entered on the voters' list, in respect of which he so applies ; or (f) Having voted once and not being entitled to vote again at an election, apply at the same election for a ballot paper in his own name, or advise, or abet, counsel or procure any other person so to do. The clerk is liable to two years' imprisonment for any of the above offences, and any person to six months' imprisonment. Any officer or clerk is also liable in addition to a penal sum of $400.00. The offence must be wilful ; mere neglect will not render the accused liable. The penalty for the neglect of any officer to carry out the duties imposed on him in regard to elections is a fine of $200.00 and costs. The penalty for a false return of election, a false or incorrect declaration, or any other act of falsifi- cation, concealment or fraud by an officer in regard to elections, is a fine of $500.00 and costs, and a disqualification for four years of holding any muni- cipal office, or being member of any Municipal Council. The secrecy of voting is safe-guarded by pro- visions, the effect of which is that offenders are liable to six months' imprisonment. Though a candidate may be in a polling place and do whatever an agent of his may do, he can- not be present when a ballot is openly marked for a voter. XV. — Vacancies in Council. 1^ A member of a council forfeits his seat by being i 1* iHE MVXICiPAL AND ASSES:iM£.\T GUIDE. 5,^ convicted of felonv or infamous crime, or hecoir) ing insolvent, or arrested for debt, or by absenting himself for three months from mi'etings wiihoiil being authorized. Me may resign, or proceedings may be taken to unseat him. Any mayor or member may resign with the con- sent of the majority of the council. A warden of a county may resign verbally to the council in session or by letter to the county clerk when council is not in session. The county clerk then notiliesall the members and, if required by a majority oi them, he calls a special meeting to i'lll the vacancy. He does likewise in case of a vacancy of wardenship by death or otherwise. In the event of there being no election, through riot or any cause, ns mentioned on a previous page, or in case of vacancy through any cause, the head oi the council, or in his absence, or in case his seat is vacant, the clerk, orders a new elec- tion. In case of absence of both head of the coun- cil and clerk, or of their positions being vacant, then one of the members of the council issues the warrant for the new election. In case the non-election occurs before the organ- ization of a new council, then the head of the council for the previous year orders the new elec- tion. If the office of mayor of a town or of reeve be- comes vacant after ist November, then in the ab- sence of any order from a court or judge, the coun- cil has the option to either order a new election or elect one of their members to fill the residue of the term. In the case of a mayor of a city, the seat becom- 14* J; 1* (* n I : 54 THE MUNICIPAL .\ND ASSESSMEiVl GUIDE. ing vacant after ist July, the council, in the absence of the order of a court or judge, must elect one of themselves as mayor. There cannot be an election by the ratepayers in such a case. In the case of aldermen or councillors, vacancies occurring after ist November, may or may not, as the council chooses, be filled. In regard to county councils, a vacancy occur- ring before the June meeting is filled if practicable. If not, then the vacancy is filled at the next annual election. In case at an annual or other election, ilic elect- ors from any cause not heretofore mentioned, neg- lect, or decline to elect the members of the coun- cil for a municipality on the day appointed, or to elect the requisite number of members, the new members of the council if they equal or exceed the half of the council when complete, or a majority of such new members, or if half of such members are not elected, then the members for the preceding year, or a majority of them, shall appoint as many qualified persons as will constitute or complete the number of members requisite. XVI. — Controverted Elections. The proceedings as to controverted elections being technical, it would be out of place to deal with them here. In case a member wishes to dis- claim his seat, he can do so even if proceedings are taken against him, provided that his seat is not attacked on the ground of corrupt practices on his part ; the following is the form of disclaimer : "I, A.B., upon whom a notice of motion, in the nature of a quo warranto, has been served for the purpose of contesting my right to the office ot THE MUNICIPAL AND ASSESSMENT GUIDE. 55 i Township Councillor (or as the case may be), for the township of in the county of (or as the case may be), do hereby disclaim the said office and all defence of any right I may have to the same. * * Dated day of (Signed) *'A.B." If proceedings have not been taken against him, the fallowing is the form of his disclaimer : '* I, A.B., do hereby disclaim all right to the office of Township Councillor (or as the case may be) for the township of (or as the case may be), and all defence of any right I may have to the same." The disclaimer in this last case will relieve the party from costs. It operates as a resignation, and gives the seat to the candidate having the highest number of votes. There are various provisions for prosecutions for corrupt practices, and these are*^ directed to be posted in the polling places. XVII. — Regulations for Council Meetings, The members of every municipal council (except county councils) must meet at 11 a.m. of the second Monday of the same January in which they are elected or on some day thereafter. Mem- bers of county councils must hold their meetings at 2 p.m., or some hour thereafter, on the fourth Tuesday of the same month or on some day there- after. Declarations of office and qualification must be taken by all the members who present themselves for the purpose, before any other business can be proceeded with. i if I :-M TF 56 THE MUNICIPAL AND ASSESSMENT GUIDE. The election of a warden is made every year. The clerk presides at such election, and in his ab- sence the members select one of themselves to pre- side, and the person so selected may vote as a member. Votmg by ballot at council meetings upon the appointment of an officer of the corporation, elec- tion of a warden or other presidinji;^ officer, or upon a by-law, resolution, or for any other purpose, is specially prohibited by a statute passed in 1899, and it is now enacted that each member shall an- nounce his vote openly and individually. Any vote taken by ballot or any other method of secret voting shall be void and of no effect. In case of a tie vote for a warden, when no elec- tion can be had on the first day, and no choice is made after the council has voted twice on the sec- ond day, the senior member representing the divi- sion having the largest equalized assessment shall have two votes. By *' senior member " is meant the one for such a division who has received the higher number of votes in his division. When the two county coun- cillors for such division have an equal number of votes, or when they have been elected by acclama- tion, the clerk shall in open council draw lots to as- certain which of the two shall give the casting vote. County or township councils may hold their meetings, keep their public offices, and transact their business and the business of their officers in any city, town or village situated within the county or township, and hold real property for such pur- poses. Councils mrst hold their ordinary meetings openly, and no person shall be excluded except for THE MUNICIPAL Ai\D ASShSSMEiVT GUIDE. S7 . improper conduct. The head, or chairman, may expel anyone ^'uilty of improper conduct at a meeting. A quorum consists of a majority of the whole number of members. Where a council consists only of five members, there must be the concurrent votes of three to carry any resolution or other measure. The meaning of this is, that no matter whether there is a full attend- ance or not, there must be three always in favor of the resolution or by-law, as the case may be. The head of the council presides. lie has the power to summon special meetings, and is required to do so on the request in writing of a majority of the members. The clerk does this in the case of the absence or death of the head of the council. Special meetings may be open or closed as the public interest requires. In the absence of the head of the council from illness or any other cause, or in case his oflice is vacant, the members choose from amongst them- selves a presiding officer. If the head of the council does not attend within fifteen minutes after the hour appointed, a chairman is chosen. The head of the council or other presiding officer may vote with the other members on all questions. Any question on which there is an equality of votes shall be deemed to be negatived. As already stated, all voting must be open, and balloting or other secret voting is prohibited in council meetings. Y.V\\\.— Boards of Control. A board of control is constituted for cities hav- ing a population of 45,000 or more. i II •I i TT *i St THE ^f UNI CI PAL AND ASSESSMENT GUIDE. This board consists of a mayor and three alder- men, the latter to be chosen at the first meeting of council or within one week thereafter. Three are a quorum. The duties of the board of control consist in pre- paring estimates, receiving tenders, awarding con- tracts, inspecting municipal works, nominating officers, suspending or dismissing them, and other executive duties specially enumerated. The members may receive salaries not exceeding $700.00 in Toronto, and $400.00 elsewhere. They hold office during the year in which they are elected as aldermen. The history of the establishment of boards of control is that it was first limited to Toronto to have such a board, and in 1899 it was enacted that cities of 45,000 and over might have such boards, but Hamilton was excepted. This leaves only Ot- tawa at present besides Toronto as having the right to constitute a board of control. The board may be established in Ottawa by a by-law passed at the first city council meeting in January in any year. The Toronto board of control has already been in existence for some years. XIX. — Officers of Municipal Corporations. The heads of councils are : in counties, the war- den ; in cities and towns, the mayor ; and in town- ships and villages, the reeve. The statute imposes the following duties on the head of the council : — 1. To be vigilant and active at all times in caus- ing the law for the government of the municipality to be duly executed and put in force. 2. To inspect the conduct of all subordinate offi- T THE MUSICIPAL AXD ASSESSMEXT GUI DR. so cers in the government thereof, and so far as may be in his power to cause all negligence, careless- ness and positive violation of duty to be duly prose- cuted and punished. .V To communicate from time to time to the coun- cil all such information. 4. To recommend such measures within the powers of the council as may tend to the improve- ment of the finances, health, security, cleanliness, comfort and ornament of the municipality. The council may determine what the annual re- muneration of warden, mayor or reeve is to be. The mayor of a city or town is empowered to call out \.\\Q posse cofriitatus. By this is meant that in case of a riot, possession kept by forcible entry, or any force or rescue contrary to the Queen's writ or in opposition to the execution of justice, all persons over fifteen years of age may be called on to aid and attend. The power is one usually given to sheriffs, and in so far as mayors are concerned, it is to be exercised by them for the preservation of the peace. The clerk is appointed by the council and his duties are prescribed by the statutes as follows : — 1 . To truly record in a book without note or com- ment all resolutions, decisions and other proceed- ings of the council. 2. If required by any member, to record the name and vote of every member voting on any matter. 3. To keep the books, records and accounts ot the council. 4. To preserve and file all accounts acted upon by the council. 5. To preserve and file the originals or certified copies of all by-laws and of all minutes of the coun- cil's proceedings. Go THE MUSICIPAl. AXD ASSESSMhXl' GUIDE. I! 6. fie shall keep all such hooks, accounts, by- laws, etc., in his office t>r in the place appointed by by-law by the council. In the case of absence K^\• illness of the clerk, the council may by resolution appoint some one else, or that som* o\\^ lie appointed under the hand and seal of the clerk. The minutes of the council are to be open for in- spection by any person, and copivvs may be procur- ed of the records, assessment rolls, voters' lists, etc., at a cost o{ ten cents per hundred words, or at such less cost as the council may fix. There are also returns to be made bv the clerk to the Bureau of Industries, the Minister of Agri- culture, and (.luties are cast upon him in reference to Births, Marri.ii^es and Deaths. The Treasurer, before entering ow the duties of his ofiice, must j^ive security for the faithful per- formance o^ his duties. Iwery year the council must inquire into the sulTiciency of the security. The failure of the council to do this may render the members personally liable. The duties o{ the Treasurer are : — 1. To receive and safely keep all corporation moneys. 2. To pay out the same to such persons and in such manner as the laws of the province and the lawful by-laws or resolutions of the council direct. 3. To keep a cash book in which he is to enter in consecutive order all sums of money received or paid, the dates of receipt or payment, the names of persons from or to whom and on what account re- ceived or paid, and the amounts. The Treasurer has various duties which are men- tioned in other pages, the above however being the primary duties imposed on him by statute. THE MVMCirM. A\n ASSESSMESr Glint:. (II His cash booU is ti> he .»i all times open for in- spection hy any ineniher oi the eouncil and l)y the auditors, and is ti> he pri>duced and exhibited at all meetings, when retpiired by the council. It must then show the balance y^w hand in two items, that is to say, (i) the balance ileposited to the credit ol the municipality, and (2) the balance in his hands, lletnustalso produce the proper boi>ks verifying' the b.ilance so deposited. He must open an account in the name of the municipality in sucii chartered bank t>r other place of deiU)sit as may be approved by the council, and there deposit all moneys received by him. A half yearly statement of the moneys to the cre- dit of the corporation must be prepared and sub- milted by the Treasurer. lie must also, where a disL|ualifyin,ij;" bv-law exists, before 2uth ol December, prepare and transmit to the clerk a list of tux defaulters up to 14111 December. Assessors and collectors are appointed as soon as may be convenient after the annual election. .Members of council and clerks and treasurers are inelii^ible. The council may divide the municipality into districts to be assessed by sef)arate assessors. One assessor may in a city, town or township do the work for more than one ward. In cities and towns the council may appoint an assessment commissioner who, in conjunction with the mayor, appoints assessors and valuators. The commissioner, assessors and valuators constitute a board of assessors. Any commissioner, assessor or collector appoint- 6i THE MVSICIPAI A.VI) ASSKSSMEXl' GUIDE. ed in any city need not he appoin:ed annually, luit shall hold Dftice at the pleasure dI the eouncil. The duties of the assessors and collectors will he more fully dealt with in the latter part oi this hook under the heati of " Municipal Tax Law." WX.-- Auditor (I Hit Audit. Iwery council at its first tneetin^'^ must appoint two auditors, it was formerly the law that the council appointed one auditor and the head i>f the council appointed the other, hut an amiiulment passed in iSgH now pre. ides that iiotli shall he ap- pointed hy the council. It is within the power of any municipality to apj">oint auditors in Novemher or Decemhcr after havinj^ passed hy-laws to this effect, the auditors to perform their audits monthly. The followin^^ persons are disqualilied from hein^' auditors : — Memhers of the council for the time bein^, and memhers of the council oi the precedinj.'^ year, clerks or treasurers for the time beinj^ or during the preceding year, and any one who has, or who during the preceding year liad directly or indirectly alone or in conjunction with any other person a share or interest in any contract or employ- ment with or on heiialf of the corporation. But an auditor of a preceding year may he re-appointed. In the event of a county auditor refusing or being unable to act, the warden shall nominate a person to act in his stead. The person so appointed must not be an employee of the warden. In Toronto (where the auditors are not appoint- ed annually, but to hold oflice during pleasure) the Treasurer makes an abstract in duplicate, not later than I St April, of the receipts and expenditures, assets and liabilities for the preceding year ending , nth MUMilPAL A.VD .I6.SA\S.S.I/AAT r,7 7/>/,. «».< ,31st Deccmhcr. The auditors must, before ist May, make their reports oiw to the clerk, the other to the Secretary of the Bureau of IrKhistries. If there ih atiy expenditure contrary to law they must make a special report. 'I'he duties of auditors are : — 1. To prepare in duplicate an abstract o( the re- ceipts, expenditures, assets and liabilities of the cor- poration and also in duplicate a detailed statement of the same in such form as the council directs. 2. To make a report on all accounts audited by them, and a special report of any expenditure made contrary to law. 3. The auditors shall, (under the penally of $20.00 in case of default) transmit by mail in a reg- istered package, one copy of the abstract and also one copy o( the detailed statement in such form as these have been submitted to the council, to the .Secretary of the Bureau of Industries, Toronto, and shall file the other abstract, to|,^ether with the other detailed statements and reports, in the oflice of the clerk oi the council, within one rnontli after their appointment. 4. They shall also make a report upon the con- dition and value of the securities given by the trea- surer for the due performance of the duties of his olTice; and such report shall show what cash bal- ance, if any, was due from the treasurer to the municipality from the date of the audit, and where such balance is deposited, and what security exists that the same will be available when required for the purposes of the municipality ; but this shall not relieve the council from the performance of any duty imposed thereon. T .jreafter any inhabitant or ratepayer of the w 64 77//; MUNICIPAL AND ASr^ESSMENT GUIDE. municipality may inspect the same at all reasonable hours, and may, by himself or his agent, at his own expense take a copy thereof or extracts there- from. The auditors are given full power of inspection, etc., over the treasurer's books. On the 15th December in each year (or if this day is a Sunday then o\\ the Monday following) every town, township and village council must hold a meeting and immediately thereafter publish a detailed statement of receipts and expenditures, assets and liabilities and uncollected taxes up to 15th December. There must be attached a similar statement respecting the last 15 days of the preced- ing year. This statement, signed by mayor, reeve and treasurer, must be published forth witli in one or more newspapers, or it may (not later than 24th December) be posted up in the offices of the clerk and treasurer, at all post oflices in the municipality and in not less than 12 other conspicuous places therein. The clerk must procure 100 copies of the state- ment and deliver or transmit by post one copy to each elector who applies to him not later than 24th December. He shall also see th.. copies of the statement are produced at the nomination. These requirements as to financial statements are not compulsory in the township municipalities in the electoral districts of Ii^ast Algoma, West Al- goma, North Renfrew, Muskoka or Parry Sound, or the Provisional County of Ilaliburton. An untrue entry or wilful omission in the state- ment is punishable by a penalty of not less than $5, and not more than $40 and costs. The council of any city may by by-law provide THE MUNICIPAL AND ASSESSMENT GUIDE. w that the auditors shall audit all accounts before payment. Clerks are to publish auditor's abstracts and re- ports, also (if council requires) a detailed statement, in case of a local municipality the clerk transmits ]to the county clerk a copy of such abstract and statement. The council finally audits and allows the accounts of treasurer and collector. It is now permissible for a council to h .e a permanent auditor, who may from day to day ex- amine report and audit accounts. XX.\\. — Valuator. County councils may appoint valuators whose duties are to ascertain every fifth year at furthest the value of the real property in the county. This valuation is made the basis for equalization for a period not exceeding five years. The council may extend the time for a term not exceeding five years further. XXIII — Declarations of Qualifications and of Office. The following is the form of declaration of quali- fication : — I, A.B., do solemnly declare that I am a natural born (or natu- ralized) subject of Her Majesty ; and have and had to my own use and benefit, in my own right {or have and had in right of my wife as the case may be), as owner (or tenant as the case may be), at the time of my election, {or appointment, as the case may re- quire), to the office of , hereinafter referred to, such an estate as does qualify me to act in the office of {naming the office) for {naming the place for ivhich such person has been elected or appointed) ; and that such estate is {the nature of the estate to be specified, as an equitable estate of leasehold or other- wise as the case may require, and if land, the same to be designated hy its local description, rents or otherwise) and that such estate at the time of my election {or appointment as the case may require) rtr 66 THE MUNICIPAL AND ASSESSMENT GUIDE. was of the value of at least {specifying the value) over and above all charges, liens and incumbrances affecting the same. In the case of a reeve, deputy reeve, or councillor of a township council the following may be substi- tuted :— ■ I, A.B., do solemnly declare that I am a natural born {or natu- ralized) subject of Her Majesty ; and have and had to my own use and benefit, in my own rig-ht {or have and had in right of my wife, as the case may be) as owner at the time of my election to the office of , hereinafter referred to, such an estate as does qualify me to act in the office of {naming the office) for {naming the place for which the person has been elected) and that such estate is {the nature of the estate to be specified^ and the land to be designated by its local description) ; and that such estate at the time of my election was in my actual occupation and was actually rated in the then last revised assessment roll of this township {naming it) at an amount of not less than $2,000. The declaration of office of members of muni- cipal councils, mayors, clerks, treasurers, assessors, engineers, clerks of works, street overseers, or com- missioners is in the following form : — I, A.B., do solemnly promise and declare that I will truly, faithfully and impartially, to the best of my knowledge and ability, execute the office of {inserting the na?ne of the office) or in the case of a person who has been appointed to two or more offices which he may lawfully hold at the same time, that I will truly, faithfully and impartially, to the best of my knowledge and ability, execute the offices of assessor and collector {or as the case may be) to which I have been elected {or appointed) in this township {or as the case may be) and that I have not received, and will not receive any payment or reward or promise of such for the exer- cise of any partiality or malversation or other undue execution of the said office {or offices) and that I have not by myself or part- ner, either directly or indirectly any interest in any contract with or on behalf of the said corporation {where declaration is made by the clerk, treasurer, collector, engineer, clerk of works or street over- seer, add the words following :) save and except that arising out of my office as clerk {or my office as assessor and collector or as the case may be). The declaration of officers connected with elec- tions in voting on by-laws is in the following form : — THE MUNICIPAL AND A^^iESSMENT GUIDE. 67 I, A.B., do solemnly promise and declare that I will truly, faithfully, and impartially, to the best of my knowledge and ability, execute the office of (inserting the name of the office) to which I have been elected (or appointed) in this township (or as the case may be) and that I have not received and will not receive any payment or reward, or promise of such, for the exercise ot any partiality or malversation or other undue execution of the said office. The declaration of auditor is in the following form : — I, A.B., having been appointed to the oftlce of auditor for the municipal corporation of , do hereby promise and declare, that I will faithfully perform the duties of such office according to the best of my judgment and ability ; and I do solemnly declare that I had not directly or indirectly any share or interest whatever in any contract or employment (except that of auditor, ;/ re-appointed) with, by, or on behalf of such muni- cipal corporation, during the year preceding my appointment, and that I have not any such co:. tract or employment excepC that of auditor, for the present year. These declarations may be made before some court Judge, Police Magistrate, or other Justine of the Peace or the Clerk. There is a penalty of not less than $8.00 nor more than $80 for failure of members and officers to make the declaration of qualification or of office. Power is given to wardens, mayors, aldermen, reeves or deputy reeves, Justices of the Peace or clerks to administer Ciths and affirmations in the routine of municipal affairs. In Kehoe's Hand-Book it is said in regard to oaths and affirmations: — ** Sometimes an oath or affirmation is required. In other cases only a declaration. An oath is where a person swears by calling on the Almighty to witness what he says either by kissing the Testament or by uplifting his hand. An affirmation is where a person affirms without oath ; certain persons according to the necessities of their religious beliefs are permitted 68 THE MUNICIPAL AND ASSESSMENT GUIDE. to affirm instead of to swear. People ordinarily, in this country, have no objection to taking the oath, and in such case thev must swear instead of affirming ; affirmations are the exception." XXIV. — Salaries^ Tenure of Office and Security. In case the remuneration of any of the officers of the municipality has not been settled by act of the Legislature, the council shall settle the same ; and the council shall provide for the payment of all municipal officers, whether the remuneration is settled by statute or by by-law of the council. It shall be the duty of the council to give to the clerk of the municipality, for services and duties performed by him in carrying out the provisions of the Ditches and Watercourses Act, a fair and reasonable remuneration, to be fixed by by-law of the council. The council shall fix by by-law the sum to be paid to the clerk by any person for copies of awards or other document or for any other services ren- dered by the clerk, other than services which it is his duty to perform under the provisions of the Ditches and Watercourses Act. No municipal council shall assume to make any appointment to office, or any arrangement for the discharge of the duties thereof, by tender, or to applicants at the lowest remuneration. All officers hold office until removed by the council. A gratuity not exceeding three years' salary may be given to any officer who has been twenty years in service, and who while in service has become incapable through old age of efficiently discharging his duties. THE MUNICIPAL AXD ASSESSMENT GUIDE. 69 The bonds of guarantee or fidelity companies may be accepted as security for officers. XXV. — Investigation or Inquiry by County Judge. The Judge of the county court may investigate charges of malfeasance by municipal oflicers, or of any one having a contract with the corporation. This is done pursuant to a resolution of the council. The investigation may also he concerning any matters connected with the good government of the municipality or the conduct of any part of the public business thereof. XXVI. — General Jurisdiction of Councils . In dealing with the powers of councils we lind that there are some powers which are possessed in common by all municipal councils. Other powers are possessed only by councils of counties, cities, towns, townships or villages, as the case may be and as they are specially conferred on each class. These powers are made suitable to each kind of municipality. We will first deal with the general powers appertaining to all municipal councils. The jurisdiction is confined to the limits of the municipality, except where some special statute extends the authority beyond the same. As in- stances of the extended authority, we have already seen it in regard to county councils maintaining court houses and gaols, and other instances relate to roads and bridges and the necessities of ditches and watercourses. In these and other cases special authority is conferred by statute. Every council may make regulations for govern- ing its proceedings, the conduct of its members, f 70 THE MUNICIPAL AND ASSESSMENT GUIDE. if special meetings, and gener-^lly such other regula- tions as the good of the i. habitants requires. These regulations may be made when not speci- fically provided for by the municipal act and not contrary to law. Certain acts are not to be done by councils of local municipalities after 31st December. These are : — The passing of a by-law or resolution for the payment of money or involving same directly or indirectly, entering into any contract or obligation, appointing or dismissing from ofTice, and they shall not'do any other corporate act except in case of ex- treme urgency. The granting of monopolies is prohibited, except in cases of telephone companies and ferries. Tele- pi one companies may acquire in a city, town or village, exclusive rights for five years with the assent of two-thirds of the members present. On account of the state of the law that existed on 17th May, 1893, certain rights that were then in exist- ence in some places are preserved. The exclusive rights of a public telephone com- pany do not prevent the granting of a right to an individual to use the streets, etc., for a private line. A council may also grant exclusive ferry privi- leges, provided that the ferry is neither interna- tional nor inter-provincial. A money grant in aid of ferries may be made by any township, town or village, the grant not exceeding v$ioo.oo a year. X.y.\n\.— By-Laws. Every by-law must be under the seal of the cor- poration, signed by the head of the corporation or by the person presiding at the meeting at which the by-law was passed, and by the clerk, THE MUNICIPAL AND ASSESSMENT GUIDE. 71 There are, as for instance in the case of local im- provement by-laws, certain by-laws which cannot be passed without the application of ratepayers. Before these are passed the council must hear any ratepayer, his counsel or solicitor who wishes to be heard in opposition, and if it is proven before the council that any of the necessary requisites do not exist, that signatures are not genuine, or were wrongfully obtained, then the council shall not pass the by-law. There are other by-laws which require to be voted on by the freeholders. The voting and the procedure generally is the same as that of elections. A bonus by-law for the following purposes : — To aid a railway, to aid a waterworks or water com- pany, or for lending to such company or guaran- teeing the borrowing by such company, must have the assent of one-third of all the ratepayers entitled to vote, as well as a majority of those voting. XXVIII. —By-Laws Creating Debts. By-laws creating debts require, in certain cases, the assent of the electors. Those which require such assent are by-laws for raising any money not required for ordinary expenditure and not payable within the same municipal year. Exceptions to this rule are by-laws under the Drainage Act, or for a work payable entirely by local assessment, or as it is better known under the frontage tax system. A county council may also raise without the assent of the electors not more than $20,000 above what is required for ordinary expenditure, but it must give three month's notices in a newspaper of its in- tention to pass the by-law. And where a county and city are united for judicial purposes, these 72 THE MUNICIPAL AND ASSESSMENT GUIDE. councils may, without such assent, raise money for erecting buildings and furnishing a court house and offices, and acquiring land therefor, and they may issue debentures accordingly. It is also provided that on separation from a county, a town or city can pay its share of the county debt and raise money for this purpose with- out obtaining the assent of the electors, and a city may raise money for certain bridges without such assent. Debentures may be issued all at one time or from time to time, to suit the requirements of ex- penditure, but the whole must be issued within five years, and the first instalment within one year after the passing of the by-law. - If the debt is contracted for any of the following purposes : railways, harbor works or improve- ments, gas or waterworks, or for the construction of sewers, the purchase and improvement of parks or the erection of public school houses, or for elec- tric light works in towns having a population of 5,000 or under, the debenture must run no longer than 30 years. For other purposes they must run for only 20 years at furthest. But in the case of purchase of any public works from the Province or the Dominion no limit as to time is made by the statute. The by-law must settle a raised annually for interest, sum to be raised for the debt. In settling the sum to be raised annually for the payment of the debts, and the rate of interest on investments, it shall not be estimated at more than four per cent, per annum, to be capitalized yearly. The following table is given as a brief method of special sum to be and also a special THR MUNICIPAL AND ASSESSMENT GUIDE. 73 computing^ the amount of annual in^^talmcnts re- quired for payment of a loan. This table is made by an expert accountant, and will be found to be cor- rect, and cian be used to verify other calculations. Amount required when yearly interest on deben- tures is 5 per cent.: — For 5 years divide amount of loan by 4.. 120 10 15 20 25 30 if < ( i < I < « ( 7.721 10.380 12.462 14.094 15-372 When interest is 3^^ per cent. :- For 5 years divide amount of loan by 10 When interest is 4 per cent.: — P'or 5 years divide amount of loan by 4.452 10 " " " " 8. Ill 15 " " *' *' M.118 20 " •• *♦ •• 13.190 25 " •' '* " 15.622 30 '• " •' " 17.292 4-515 8.317 15 '» " «' " II. 517 20 " " ** " 14.212 25 " " ** •' 16.481 30 '* " *' " 18.392 When the by-law is tor a general purpose it must state, (a) the amount and object of the debt, (b) the total amount to be raised annually, (c) the amount of the whole rateable property, and (d) the amount of the existing debenture debt. When the by-law relates to a local improvement it must state, (a) the amount and object of the debt, ^ ^ 74 THE MUNICIPAL AXD ASSESSMENT GUIDE. (b) the total amount to be raist d annually, (c) the value of the real property rateable under the by- law, and (d) that the debt is created on security of the special rate, and on that security only. The council may, however, ^ive the guarantee of the municipality on the local improvement de- bentures, although the rates arc char^^ed only afjainst the property benefited. Hcbentures may be issued making a debt pay- able in instalments. When part only of money has been raised, the by-law may be repealed as to the residue, but cer- tain formalities are required for this, including the assent of the Lieutenant-Governor. After debentures are sold the council cannot re- peal the by-law under which they are issued, nor can it appropriate the money to another purpose. XXIX. — Bv'la^vs Respcctinff Yearly Rates. Yearly rates are to be levied sufficient to pay all debts payable within the year. These rates must not exceed in all two cents on the dollar of the as- sessment, but this is independant of school and local improvement taxes. As said in Kehoe's Hand-book : — *' The ob- ject of the law in making councils provide to meet their liabilities within a year, by a rate of the year itself, is to make each year provide for itself, and prevent councils of one year from burdening future councils with their debts." The debts payable within the year which are to be provided for by the limited rate of two cents, (or twenty mills), will include the rate for deben- ture debts. In making the estimates to pass the rate, the THE MUSICIPAI. AX/) ASSKSSAfEAT GVIDK. 75 council must make due allowance for the cost of collection, and for the ab itement and losses which occur in collection, and for non-resident taxes which may not he collected. If the amount collected falls short, the council may make up the deficiency from any unappropri- ated fund, or it may reduce the estimates. If the sums collected exceed the estimates, the balance forms part of the ^a^ieral fund ; but if the excess has arisen from a special tax on any par- ticular locality, the excess must be appropriated to the special local object. When it is found unnecessary to lew the full rate to meet sinking fund and interest on account of a sum being left on hand, or on account of the in- creased value of property, the council may pass a by-law reducing the rate for the \'ear and also for future vears. vSuch a bv-law is not valid unless sanctioned by the Lieutenant-Ciovernor. XXX. — Exemptions from Taxation . It was formerly within the power of the council to exempt manufacturing estal)lishments, etc., from taxation, and they could do tliis witliout reference to the electors, but now, by an amendment passed in 1899, the law is cliangcd, and the assent of the electors is required. The properties which can l)e exempted are : — '* Any manufacturing establishment, or any build- ing for the storage of ice for commercial pur- poses or any water-works or water company." There can be no exemption from school taxes. The period of exemption may be not more than ten years, renewable for another similar period. There can not be a renewal to make a third period of exemption, so it appears, M 76 THE MUSICIPAL ASD ASShSSMEST GUIDE. There nuist he the assent of two-thirtis of all the electors on ti»e list, as well as the majority of those votinj^. Thisanicruhnciit does not affect any existin^^ hy- law or a^^rceincnl in force at the time when it was passed, nor does it interfere with the completion of nc^^i>tiations he^^un hefore it was passed, provided that the a^^reemcnt was completed hefore ist Sep- lemher, iSc/). A recent decision of the lli^'h Conrt is to the effect that when exemption is ^iven, and the manu- facturing which was the object t)f the exemption has ceased, the properly can he assessed during the period. XXXI . — yl nlicipalory . \pproprialions. In case a council desires to make an anticipatory appropriation for tlie next ensuini,' year, in lieu of the special rate for such year, in respect of any debt, the council may do so by by-law in the man- ner and subject to the provisions and restrictions following : - The council ma\' carry to the credit K^i the sink- ing fund account of the debt, as much as may be necessary for the purpose aforesaid, (rt) Of any money at the credit of the special rate account of the debt l)eyond the interest on such debt for the vear fol- lowing that in which the anticipatory ap- propriation is made ; ()}) And of any money raised for the purpose aforesaid by additional rale or otherwise ; (c) And of any money derived from any temporary investment of the sinking fund; THE MUMiU'AL AXn .-lii/.^.l/A.V?* GUIDE. 77 {d) And of any surplus money derived from .any iiKporatioti work, or from any share or itUcrcsl ilicroiri ; (<•) Arid (>f any unappropriated moficy in the treasury; such iJU)neys respectively not havinj^' hccn otherwise apprt)prialed. The l>y-la\v making' the apprt)priations sliall dis- tin^^'uish the several sources of the amount, and the portions thereof to be respectively applied for the interest arul for the sinking' fund appropri.it ii)n of the dei)t for the next ensuing year. In case the moneys so retained at the credit o^ the special rate acct>unt and so appropriated to the sinking fund account, from all or any of the sources above mentiitncd, are sulVicient to meet thesinkin^^ fund appropriation and interest for the next ensuing year the council may then pass a by-law directin^^ tliat the ori^nnal rate for such next ensuing year be not levied. The by-law shall not be valid unless it recites : — (a) The original amount of the debt and, in brief and general terms, the object for which the debt was created ; Ih) The amount, if any, alreaily paid of the debt ; {c) The annual amount of the sinking fund appropriation required in respect of such debt ; {li) The total amount then on hand of the sinking fund appropriations, in respect to the debt, distinguishing the amount thereof in cash in the treasury from the amount temporarily invested ; [e) The amount required to meet the interest of the debt for the vear next after ■# .i •; 7« THE MUNICIPAL AXD ASSESSMEXT GUIDE. n the making of such anticipatory appro- priation ; and (/) That the council has retained at the credit of the special rate account of the debt a sum sufficient to meet the next year's interest (naming the amount of it), and that the council has carried to the cre- dit of the sinking fund account a sum suf- ficient to meet the sinking fund appro- priation (naming the amount of it) for such year. No such by-law shall be valid unless it is ap- proved by the Lieutenant-Governor in council. After the dissolution of any municipal union, the senior municipality may make an anticipatory ap- propriation for the relief of the junior municipal- ity, in respect of any debt secured by by-law in the same manner as the senior municipality might do on its own behalf. XXXII. — Respecting Fina nces. The law carefully provides that the sinking fund of a municipality shall be safeguarded. Its account must be kept separate, and even when there is a sur- plus, it cannot be diverted to any other purpose. Any member voting for the diversion of the sinking fund is personally liable therefor, and also to be disqualified from holding municipal office for two years. The treasurer notifies the council the amount re- quired for sinking fund. If the council fails to levy for sinking fund, then every member is liable to disqualification for municipal office for two years, but any member satisfying the Court or Judge that he has made reasonable efforts to procure the levying of the rate will be relieved from penalty. THE MUNICIPAL A.\D ASSEH^MEXT GUIDE. 79 The unused sinking fund is to be invested in government securities, municipal debentures, first mortgages on farm real estate, local improvement debentures, or in such manner as the Lieutenant- Governor may direct, or may be applied in pur- chasing the debentures which they represent at a value which may be agreed upon, but this also re- quires the consent of the Lieutenant-Governor. The council may apply other surplus moneys to be credited to the sinking fund, and may also ap- ply unappropriated revenues to the payment of in- stalment of debenture debts. There are other provisions as to financial mat- ters contained in sections 423 to 427 of the Muni- cipal Act, some of which are of limited interest, and it would not be within the scope of this work to deal with them. A return must be made on or before the 31st of January each year by council of the following par- ticulars of corporation debts : — 1. The original amount of the debt ; 2. The date when it was contracted ; 3. The day fixed for its payment ; 4. The interest to be paid therefor ; 5. The rate provided for the redemption of the debt and interest ; 6. The proceeds of such rate for the year ending on said 31st day of December ; 7. The portion (if any) of the debt redeemed or paid during that year ; 8. The amount of interest (if any) unpaid on said 31st day of December ; and 9. The balance still due of the principal of the debt. A commission of inquiry may be issued by the \ ii ; If 80 r//£ MUNICIPAL AND ASSESSMENT GUIDE. Ontario Government to investigate the financial af- fairs of a municipal corporatior, if one-third of the members of the council, or thirty ratepayers, peti- tion for same and show sutlicient cause. The ex- pense of the commission to be borne by the muni- cipality. XXX\\\. — Dchen(tirex. The clauses of the Municipal Act relating to de- bentures deal mainly with technical matters of form, but one important feature is that local im- provement debentures may be consolidated so as to facilitate their negotiability. The council may borrow from any person or bank to meet current expenditure before taxes are collected. It is well to note the words in which the power to do so is limited. They are : — " The amount so borrowed and outstanding shall not at any time exceed 80 per cent, of the amount col- lected as taxes to pay the ordinary current expendi- ture of the municipality in the preceding muni- cipal year." Thf. penalty on any member voting to borrow a larger sum, is disqualification from holding municipal office for two yearr.. Similar power is given to municipalities to bor- row for school purposes, and the amount that may be borrowed is up to the amount of the estimates submitted by the trustees. No bond, debenture or note of a municipality can be less tht.n $100.00. XXXIV. — A rbitrations. There are several provisions relating to arbitra- tions dealing with the course of procedure. The only points of general interest in these are that a councillor of an interested municipality cannot be THE MUNICIPAL AND ASSESSMENT GUIDE. 8i an arbitrator, and that it is compulsory to have the question of value of lands entered upon by a cor- poration and taken or used by it, etc., to be decided by arhitr.ition. The person whose land is taken or injuriously effected cannot, therefore, resort to an action .it law ; the only course of procedure for him is to follow the provisions relating to arbitration. XXXV. — A dministration of Jiislice. The following- are ex officio (by virtue of office) Justices of the Peace for the county or union of bounties in which their municipalities lie : — The head of every council, all members of a county council, and the reeve of every town, township and villag-e. Aldermen of cities are Justices of the Peace for such cities. A police office must be established in every town and city. The Police Magistrate, or in his absence or when there is no Police Magistrate, the mavor shall attend daily, or as often as necessary at the office for the disposal of business. A Justice of the Peace, at the request ot the mayor, may act in his stead. The council must provide all accommodation and the clerk of the town must be clerk of the court, and the emoluments must form part of the funds of the municipality. Police Commissioners are appointed for cities, they being the county Judge, the mayor and the Police Magistrate. They have the power of licens- ing and regulating second hand and junk shops, livery stables, cabs, etc. Thev also establish rates of fare for cabs etc. They likewise regulate and control children engaged as express or despatch messengers, vendors of newspapers and small 6 wl .\ 62 THE MUNICIPAL AND ASSESSMENT GUIDE, r i wares, and bootblacks. They may regulate or prohibit bands of music, except mihtary bands. In Toronto they have certain powers over dogs, sale of meat, liccnsin;^ auctioneers, bagatelle and billiard tables, bill posters, circuses, menageries and public shows, bo^vling alleys, ferries, hawkers .ind pedlcrs, milk dc.J .'s, plumbers, runners for cabs, etc., and sale of tooacco. Police Commissioners also make regulations for the government oi the police force and the appoint- ment of the policemen. Every town council must appoint one constable, to be called the chief constable, and may appoint other constables. A county, township or village council may in their discretion appoint constables. Count>- councils may pass by-lavv's for erecting, improvinjTor repairing court-houses, gaols, houses of correction and houses of industry, and provide food, fuel etc., for same. They may acquire land in a city for a court-house. The sheriff has the care of the gaol and the county have the care of the court-house. The county appoint and dismiss gaolers, but only with the approval of the Lieutenant-Gov- ernor. The county and city or separated towns have a joint liability in the erection and maintenance of gaols and court-houses, the proportion of same to be settled between them by agreement or arbi- tration. Lock-up houses may be established and main- tained bv any municipality, or two or more muni- cipalities may join together for the purpose. Lock-ups are for the following purposes: — i. For THE MUNICIPAL AND ASSf-SSMENT GUIDE. «3 ) ! the detention and imprisonment of persons sen- tenced for not more than ten days under a by-law of the council. 2. I'ersons detained for examina- tion. 3. Persons detained for transmission to gaol or house of correction. Industrial farms, houses of correction and in- ebriate asylums come within municipal jurisdic- tion, l)ut as it is not advisable to treat oi them in detail, the reader who may be interested in them is referred to vSections 524 to 529, and Sub-sections of the Municipal Act, also to 62 Vic, Chap. 26, Sec. 31, Ont. The Board of Audit of Criminal Justice Ac- counts has two representatives from the county council, only one of whom can belong to the county council. XXXVI. — Powers of Particular Municipal Councils. In dealing with matters which are to follow, the reader will have to be careful in seeing not only what the powers of councils are, but what particular class or classes of municipal councils possess the powers which are referred to. In some cases it will seem, as in matters already referred to, that coun- ties only have certain powers, while in others pow- ers may be exclusively possessed by a city or town, a township or a village ; while in others there are groups of two or more of each class of municipal- ity to which powers are given. Landmarks, or monuments for marking bound- aries of concessions, lots, etc., as well as boundar- ies of the Municipality, and necessary surveys for these purposes, may be looked after by township, city, town or village councils. The survey and III w 84 7'//E MUNICIPAL AND ASSESSMENT GUIDE. N! II! naming of srects and numbering of houses and lots may he by city, town or village councils. All municipalities may take a census. Electors not paying taxes on or before 14th Dec- ember may be discjualified from voting by town- ship, city, town and village councils The same councils have the right to make poll- ing sub-divisions by dividing wards, and may alter them. The following officers, viz., pound-keepers, fence-viewers, overseers of highways, road sur- veyors, road commissioners, valuators, inspectors of sheep v/orricd or killed by dogs, can be appoint- ed by any Municipality. Path-masters can be appointed by township councils. An inspector of highways with power to enforce a by-law for preventing the growth of Canada thistles and other weeds can be appointed in cities, towns, townships and villages. A corporation land surveyor can be appointed in a city or town. Fire wardens, fire-engineers and firemen can be appointed in cities, towns and villages, and fire companies, hook-and-ladder companies, and prop- erty-saving appliances can also be promoted and established. County and township councils may remunerate the councillors and committee-men at the rate of not more than $3.00 a day, and five cents a mile (to and from) in attending meetings. The City of Toronto may pay its aldermen up to $300.00 per annum each, and an additional $100.00 to chairmen of committees. Cities, towns and villages may charge rents for use of a common sewer. THE MUNICIPAL AND ASSESSMENT GUIDE. 85 County councils may guarantee the debentures of a local municipality. The restraining^ and regulating of dogs running at large, and impounding and selling them, is within tlie power of councils of townships, towns, villages and cities, except Toronto, and in Toronto o^ the IJoard of I'olice Commissioners. A tax may he imposed on the owners, possessors or har- borers oi dogs, and dogs running at large may be killed. Cruelty to animals, and the destruction of birds may be dealt with by councils of townships, cities, towrs and villages. It may here be noted that, independent of any by-law these subjects are provided lor in a statute of general jurisdiction. Protection of Life and Property. — The preven- tion of children riding behind waggons, etc., and ov\ car-platforms, and the prohibition or regulation of coasting or tobogganing on the streets may be provided for by by-laws of cities, towns and villages. The Toronto City Council may regulate and govern (but not license) persons using bicycles and other vehicles not drawn by horses. The construction of hoists, scaffolding, etc., and their inspection and regulation fall within the powers of township, city, town and village councils. Tile size and number of doors, street gates, stair- ways, the strength of walls, beams, joists and sup- ports in churclies, theatres, halls, factories, ware- houses, hotels, boardirig and lodging-houses, hos- pitals, schools, colleges, etc., are matters which can be regulated by Municipalities. 86 rilE Ml' NIC! PAL AND ASSESSMENT GUIDE. I' '! I|:r The by-laws can provide for production of plans of these huildin^s. There is also a <^^encral law of the land to the effect that the doors of churches, etc., must be so hinged as to open freely outwards, the object being to facilitate the egress of people in case of alarm from fire or other causes. During the time that any church, theatre, hall or otlier building, situated in any city or town, and used for a place of worship, public meeting or place of amusement is occupied by an assemblage of persons, tlie Chief Constable or any police ofli- cer, or member of the police force of the city or town, may enter any such church, or other build- ing, to see that the by-laws of the Municipality for preventing the ol)struction of tlie halls, aisles, pas- sage-w lys, alleys or ajipro iches in such building, or leading thereto, are not being violated, and to require the removal therefrom of any obstructions which may be placed in such halls, aisles, passage- ways, alleys, or approaches thereto. The size and strength of brick-walls, beams, joists, rafters, roofs, and their supports, of all build- ing may be regulated by bv-law. There are also certain provisions as to hoists and elevators, and thesci matters also come within the provisions of the Factories Act. By-laws relating to the following matters : — Regulations of erection of buildings, Preventing erection of wooden buildings and fences, Pulling down buildings, etc., illegally erected, Establishing fire limits, Repairs of existing buildings. Fire and light in stables, carpenter shops, etc., THE MUNICIPAL AXD ASSESSAf/CXT GVinii. Danperous tratles or manufactures, Construction ot chimneys, ovens, boilers, etc., Cleaning cliimnevs, Safe keeping of ashes, Party walls, Scuttles, stairs and ladders, Fire protection, Fire buckets, Inspection of premises. Pulling down buildings to prevent spreading of fire. Enforcing assistance at fires. All come within the jurisdiction of a city, town, or village council. Township, city, town or village councils may pass by-laws for securing inmates of factories, hotels, etc., against accident by fire and iov the adoption of fire escapes in all such buildings more than two stories in height. As to the use of tiro escapes, this is a matter which is dealt with not only in tlie Municipal Act, but also in the Factories Act, the Shops Regula- tion Act and the Liquor License Act. Burning Stumps ^ etc. — By-laws for the follow- ing purposes : — For regulating the burning of stumps, trees, brush, refuse, etc., the time for same and precau- tions to be observed ; For regulating the keeping and transporting of gunpowder and its storage in magazines ; May be passed by township, city, town and vil- lage councils, and licenses may be issued in con- nection tlierewith. Portable Steam Enj^ines. — Township councils can by by-law fix the distance from a highway with- 11. Illl I 88 TIIF. MUNICIPAL AXD ASSESSMENT GUIDE, in which unenctoscd portable steam engines m.iy not he usctl for running a saw mill or shingle mill. Fire and ll\i/c'r. — Water supply may l)e con- tracted for by any council for tire purposes and other public uses from hydrants or otherwise, and it may rent same for any period not exceedin^^ ten years. 'I he council may purchase hydrants. It may also purchase or rent lire apparatus and ap- pliances. I^'ire protection in a town or village can be arratif^ed by restricting the taxation therefor to a portion of the municipality. This is effected by a petition of a majority of the ratepayers entitled to vote on money by-laws, and representing more than half the assessed real properly within such portion ; the council may upon such petition (and without a vote of the ratepayers) pass the by-law. It may further, in the by-law or in another by-law, provide for the cost of management and mainten- ance. There may be a levy for this purpose within the year, or debentures may be issued for a period not exceeding ten years. Fences. — The power of councils as to fences comes under different heads : — Enclosure of Vacant Lots. — This power is vested in city, town and village councils. Lawful Fences. — The settling the height and description of a " lawful fence," and the regulating and keeping up and laying down along highways, can be legislated upon by township, city, town and village councils. Similar power exists as to division fences, and for determining the cost thereof. When no by-laws are passed by a coun- cil as to division fences, then the Line Fences Act THE MVXICIPAL AXP ASSFSSA/EXT GtnnK. 89 .'ind tlic Ditches aiul Water Courses Act form the law. hi tlie unorj^ mi/oJ territories it is declared to he the law that, utuil inunicipalilies shall other- wise chanj^'e it, a lawful fence is one four and a half feet hij^h. liarbed-W'irc Fences. — Protection .'ipfainst these may he provided for by the same councils, and special power is ^iven to cities and towns to pro- hibit them aion^ streets atul public places. Snow I'ences. -Township, city, town and vil- lage councils may provide for the taking down, altering and removing of these. Water C^iates. — The same councils have the power to compel the erection of water gales when fences cross a drain or water course. Boundaries of Marsh hands. - Township coun- cils may tieclare marsh lands to be enclosed so as to bring them within the same provisions of the law relating to trespassers on fenced lands, where pirts only arc planted, so that each part can be clearly visible from the adjoining part. County councils have powers similar to those enumerated above in regard to fences along high- ways, which it is the duty of the county to main- tain. Pounds. — Every township, city, town and vil- lage council may pass by-laws as follows : — 1. To provide pounds. 2. To r.-slr.iin animals running at large and that they be impounded. 3. To appraise the damage to be paid the owners of animals trespassing. 4. To determine the compensation with respect to impounding animals. It is often the case that councils pass by-laws ^ >^^. IMAGE EVALUATION TEST TARGET (MT-3) / O '^'M^ %^ 1.0 I.I 1.25 ^'' 1 28 111112,5 1^ 2.2 12.0 111= 1-4 ill 1.6 v] <^ /^ •el VI J5^ <5> ^ r> o A / /^ Photographic Sciences Corporation ^ ^ J >- iV \\ ^9) .V s ''^^^^ 0^ % 23 WEST MAIN STREET WEBSTER, N.Y. 14S80 (716) 872-4503 •^ f^- r ■ i 96 THE MUNICIPAL AND ASSESSMENT GUIDE. providing that animals may run at large in some portions and restraining them in other portions of the municipality, but such a by-law is invalid. Protection of Ptoperty. — Township, city, town and village councils may pass by-laws as to the following : — The protection of graves. Preventing the growth of Canada thistles and weeds. To protect ornn mental trees. To prevent dcfi .ing private or other property by printed or other notices. To prevent the ; ^' ng down of signboards and notices. The protection of booms for saw logs or timber comes within the power of county councils. Public Morals. — Powers are given to township, town or village councils to pass by-laws for the following purposes : — To prevent indecent placards. To prevent vice ; drunkenness ; obscene, blas- phemous or grossly insulting language, and in- decency. To suppress disorderly houses and houses of ill tame. To suppress gambling houses. To prevent horse racing. To restrain and punish vagrant mendicants and persons found drunk or disorderly in any street, highway or public place ; and in cities and towns any such by-law may provide that the chief con- stable of the municipality, or the inspector or other member of the police force in charge of any police station to which any person is brought on the charge of being drunk without being disorderly. i THE MUNICIPAL AND ASSESSMEAr GUIDE. 91 may release such person without bringing him be- fore a Justice of the Peace or Police Magistrate, To prevent indecent exposure. To regulate bathing. To prevent the sale or gift of intoxicating drink to a child, apprentice or servant without the con- sent of a parent, master or legal protector. It may be observed that these powers to preserve public morals deal with a class of matters for which the general law also makes provision But the general law has not made provision as to most of them, and therefore it depends on the enactment of a municipal by-law to sustain a prosecution for cases of drunkenness, disorderly conduct, profane language, and the several acts of indecency and immorality referred to. A very larijc percentage of the convictions in summary cases before magis- trates arises from by-laws under the powers herein conferred. And it is to be noted that in those por- tions of the province where no municipal organiza- tion exists there are consequently quite a few of the above offences for the punishment of which there is no provision. Cities, towns and villages may provide for the inspection of bathing and boat houses. They may also pass a " curfew bell " by-law. Puhlw Health. — An inspector of meat and pro- visions can be appointed by township, city, town or village councils, and they may provide that tainted and unwholesome articles of food be destroved. Toronto has the power to authorize the seizure of cattle, etc., unfit for human food. The use of bread made of deleterious materials can be prevented by township, town, city or village councils, and they can pass by-laws for cleansing w ^^ 93 THE MUNICIPAL AND ASSESSMENT GUIDE. it public or private wells or closing them. They can also compel the use of water supplied by the water- works ot the municipality for drinking and domes- tic purposes in certain areas to l)e delincd and pro- hibit the use of spring or well w.iler within such areas for such purposes. They may regulate construction of cell irs, sinks, cesspools, etc., the filling up and draining, clear- ing, etc,, of grounds, yards, vacant lots and pri- vate drains, and generally make other regulations for sewerage or drainage that may be necessary for sanitary purposes. They can compel owners, etc., to fill up or close water closets, etc., dangerous to health. Township councils may regulatedryearthclosets. Citiesand towns may provide public conveniences. Narrow streets, lanes and alleys can be regulat- ed as far as erection of dwellings are concerned by city, town and village councils. Houses can be placarded for contagious diseases, and other measures under the Public Health Act can be taken by all municipalities. Interments within the municipality can be pro- hibited by city, town and village councils. In regard to drainage — councils of counties, cities, and villages can pass by-laws for making, opening, preserving, improving, repairing, widen- ing, altering, diverting, stopping up and pulling down drains, sewers or water courses within the jurisdiction of the council, and for entering upon, breaking up, taking or using any land in or adjacent to thi^ municipality in any way necessary or con- veriiint for the said purposes, and for entering upon, taking or ULing any land in or adjacent to the municipality for the purpose of providing an outlet 1 iia THE AfUNlClPAl. AXD ASSESSAfEXT GUIDE. {d) For regulatinfif and licensing the owners of livery stal)Ics and of horses, cabs, carriages, omni- buses, and all other vehicles used or kept for hire ; {b) f"or issuip/; and regulating teamsters' licenses ; (r) I'or enforcing the paymentofthe Zees for such licenses ; {d) I^'or establishing and regulating the rates of fare that may be collected or taken by the owners or drivers of such vehicles for the conveyance of goods or passengers ; and, {e) For regulating and enforcing the width of tire that may be used on such vehicles, when travelling on the aforesaid gravel or macadamized roads. It will be observed that in many of the matters referred to in the preceding pages there are distinct powers conferred on the Toronto City Council and on the Police Commissioners respectively. It is generally the case that the power to license, regu- late, etc., is vested in the Commissioners while the amount of license is fixed by the council. There is a general clause in the Municipal Act which provides that all license fees are to be handed over by the Police Commissioners to the city treasurer. Nuisances. — Township, city, town and village councils may pass by-laws to prevent and abate nuisances and they may regulate manufactures or trades which may prove to be nuisances. They may prevent and regulate the erection or continu- ance of slaughter houses, gas works, tanneries or distilleries or other manufactures or trades which may prove to be nuisances. They may establish public slaughter houses, where all animals must be slaughtered, but in towns, villages and townships animals may be THE MUSICIPAL Af^D ASSESSMENT GUIDE. \ 13 slaughtered elsewhere than in such public slaugh- ter liouscs, where they are for the use of the person killing the same or of his family. 'I'here is also special legislation relating to slaughter houses in regard to sanitary requirements. Counties, cities and separated towns m.ay define areas where tanneries hereafter erected, rag, bone or junk shops, may not be canied on. Cities, towns and villages may regulate the con- struction of chimneys by manufacturers and others so as 10 have the smoke consumed and to prevent the fouling of the atmosphere. The following powers are given to townships, cities, towns and villages to pass by-laws : — For preventing or regulating the keeping of cows, goats, pigs and other animals and defining limits within which same may be kept. For regulating or preventing the ringing ofbells, blowing of horns, shouting and other unusual noises, or noises calculated to disturb the inhabit- ants. For preventing or regulating the firing of guns or other firearms, and the firing or setting off of fireballs, squibs, crackers or fireworks, and for pre- venting charivaries and other like disturbances of the peace. Begging on the streets and deformed, malform- ed or diseased persons exposing themselves so as to excite charity, may be prevented by councils of cities, towns and villages. Education. — Land may be acquired by town- ships, cities, towns or villages for the erection of public schools and other public school purposes and such land may be disposed of when no longer required, and these municipalities may provide for 8 114 THR MUNICIPAL AND ASSESSMENT GUIDE. the establishment of public schools according to law. High schools m.iy be established and high school trusters .'ippointed bv councils of counties, cities and separated towns. They may obtain in such part of the county or any city or separated town within the county, as the wants of the people may most require, t!ie real prt)pertv requisite for erecting high schools and for other high school purposes. High schools may be aided, but in a union of counties the amount to be levied is to be apportion- ed so that each county shall bear only the cost of maintenance of high schools situated in the county. Townships, towns and villages may aid high schools and collegiate institutes in any adjacent or other municipality. Counties, cities and towns may grant aid to the University of Toronto or Upper Canada College, and Toronto may grant free water to the college. Pupils of the municipality may be maintained at the University, Upper Canada College or at a high school, provided a high school master certifies as to the attainments oi the pupils. This power be- longs to counties, cities and towns. Fellowships, scholarships, etc., may also be en- dowed by these municipalities in the University or Upper Canada College. Toronto may grant aid to the University of Tor- onto. Schools for artisans, mechanics and working men may be established by counties, cities and separated towns, and they may appoint trustees for the same. They may also aid art schools approv- ed by the Education Department. Charities. — Indigent persons may be aided by !! j or- by 7//A MUMLIPAL ASD AUStS^iMLM GUJD£, 115 any niMnicipaHty, and power is given to the muni- cipality to take security for grants mai'c where the person aided, although in destitute circumstances, lias i.iiid which it is necessary to retain for him as a dwelling. Ciiaritahic institutions may l)e aided. Cities and towns may eslahhsh and regulate almshouses or houses o{ refuge. The county council may make provision for such destitute insane as cannot properly he admitted into an asylum. 'I'his provision may he eitiier in the gaol or some other place in the county. Any municipality can aid the Victorian Order of Nurses. Aii/s, lionusesy Loans and Bounties. — The fol- lowing may he aided hy any municipality : — Money may he granted or loaned, or land granted to the Agricultural and Arts Association or agricultural or horticultural societies, or any association formed for holding a fat slock or live stock show or exhibi- tion, or any exhibition for the improvement of farming in any of its branches or departments. Bands of music may be aided. Money may be granted to aid public bathing houses and money may be borrowed. Free libraries may receive a grant of money or land whetiier they are situated within the munici- pality or in an adjoining municipality. Stock may be taken in gas or water companies by townships, cities, towns or villages, and when stock is so taken to the amount of $10,000 the head of the corporation shall be ex officio a director of the company. A bonus may be given to harbors, wharfs, docks, ships, and necessary beacons by these same inr^ 116 THE MUNICIPAL AND ASSESSMENT GUIDE. municipalities. The assent of the electors is necessary. Security may be taken to enforce com- pliance with the terms and conditions upon which such aid is given. Rifle associations and the militia may receive aid from any municipality. Road, bridge and harbor companies may receive a bonus from any municipality, or it may take stock or lend money. The assent of electors is necessary to the granting of a bonus. Cities and towns may assist the superannuation and benefit funds for firemen and policemen and their families, and benefit funds of other employes and their families. Bounties, Medals and Rewards. — Bounties for the destruction of foxes and other wild animals which kill or destroy poultry may be granted by any municipality not exceeding $5.00 per head. Rewards to firemen and persons distinguishing themselves at fires, may be made by cities, towns and villages ; also gratuities may be given to members of the fire brigade who have become in- capacitated for service on account of injuries or ill health caused by accident or exposure at fires, or from old age or inability to perform their duties, and aid may be granted to widows of those kilLd or dying from injuries received, or from sickness contracted while in the service of the corporation as fireman. Rewards may be given by any municipality for the apprehension of criminals or the detection of personators at a municipal election. It is compulsory on counties and cities to pro- vide by by-law that a sum not less than $20.00 shall be payable as a reward for the apprehension THE MUNICIPAL AND ASSESSMENT GUIDE. 117 for of )ro- .00 ion of any person or persons guilty of stealing a horse or mare, the reward to be piid on the conviction of the thief on the order of the Judge before whom the conviction is obtained. Entertaining Guests, Iravellinfr Expenses, Di- fusing Information, etc. — City councils may make an annual appropriation of a sum to be expended in the reception and entertainment of distinguish- ed guests, and for travelling expenses in and about the business of the corporation as follows : — In cities of 100,000 population and over, not more than $5,000.00. In cities of 20,000 population and over, not more than $1,000.00. In other cities not more than $500.00. The councils of cities and towns, with a popula- tion of 5,000 or over, may make an annual appro- priation not exceeding $500, to be expended in diffusing information respecting the advantage of the city or town as a manufacturing, business, edu- cational or residential centre, or as a desirable place in which to spend the summer months. Other municipalities for the iii village, the councils of the municipalities between which the road lies shall have joint juris- diction over the same, although the road may so the THE MU MCI PAL AND ASSESSMENT GUIDE. 1J3 deviate as in some places to be wholly or in part within either of them. The word "road" in this section shall not in- clude a bridge over a river, stre im, lake or pond, formin_i( or crossing the boundary line between two municipalities other than counties, which bridge it is the duty of the county council to erect and maintain. Both councils must concur in by-laws respecting such roads, and there is to be arbitration if thev do not concur. The councils of adjoining townships may enter into an agreement for the maintenance and repair of any road forming the boundary between such townships, whereby each of such townships may undertake, for a term of years, not to exceed ten years, to maintain and keep in repair any portion of such road lor its whole width, and to indemnify and save harmless the other township from any loss or damage arising from want of repair of such portion. The agreement may be registered, and thereupon each township will be liable for damages for non- repair only of the portion by it contracted to be repaired. A municipality cannot interfere with a Provin- cial Ordnance, or Dominion road or bridge, but the Provincial or Federal authorities may consent to the roads passing under municipal jurisdiction. A council cannot close a road or street required for ingress and egress without providing some other convenient way of access to the lands of the owner in addition to the usual compensation. No municipal council, except the council of a city or town, shall lay out any road or street more PT IJ4 THE MUNICIPAL AND ASSESSMENT GUIDE. than 100, nor less than 66 feet in width, except where an existing road or street is widened, or un- less with the permission of the couticil of the county in which tlie municipality is situate ; hut any road wlien altered may be of the same width as formerly. No hitjhway or street of a less width than 66 feet shall be laid out by any owner of land, with- out the consent of the council of the municipality by a three-fourths vote of the members thereof. A city with over 50,000 population may pass a by-law prescribinjG^ the minimum width of street, lanes, etc., and the minimum area of vacant land to be attached to dwellings, and the mode of erec- tion of dwellings. Before the by-law is finally passed, it must be published in full twice a week for four consecutive weeks in two newspapers, with a notice stating when the council will consider the by-law. No municipal council shall pass a by-law for Stopping up Altering Widening Diverting Leasing Or selling Or for establishing' Opening Stopping up Altering Widening Diverting Leasing Or selling They must also be published weekly for four Any original allowance for roads, Any other public highway, street, road or lane until written or printed notices have been posted up for one month in six most public places in the neigh- borhood. THE MUNICIPAL AND ASSESSMENT GUIDE. 125 successive weeks in some newspaper in the muni- cipality, or if there is none, then in a neighboring municipality, and if no newspaper in either, then in the county town, if any such there be. Persons prejudicially affected must be heard before the by- law is passed. The approval of the Lieutenant-Governor is necessary in the case of road allowances reserved along the water's edge. The clerk gives notice of the by-law on payment of expenses by applicant. When price and terms are settled by agreement between the municipality and the owners, there is no need of publication of notice in the newspapers. The provisions above mentioned prevent any municipality from doing certain things unless in a certain way. It will appear a little further on what municipalities have conferred upon them the powers to do these things. By-laws on which roads are opened through pri- vate property must be registered. The head of the municipality has the power to administer oaths in the case of disputes concerning roads, side lines, boundaries or concessions. Where a municipality has in good faith made a mistake in opening road allowances, and taken all reasonable means to inform themselves as to the correctness of the line, no action lies against the municipality, but the owner is entitled to compen- sation if he makes claim within a year from the time of the laying out of the road or the taking possession of it by the municipality. The Canadian Wheelmen's Association are authorized to place signposts on highways, hut they must not be an obstruction of the highway. T^F tl ill ij6 7NE MUNICIPAL AS'D ASSESSMENT GUIDE. These signposts can give only names of places, and show dan^^T si^ns and distances, if other advertisements are placed a penalty of $5.00 may be imposed by a Justice of the Peace for every offence. Powers of Coitn/iex, 7o7Uf/x/ii/>s, Cifics^ Vhiviis and yH/ii^^cs in relit t ion to roads and hridf^cs. — It will he seen that here all municipalities are in- cluded. They may pass by-laws for Opening Making Preserving Improving Repairing Widening Altering Diverting Leasing Selling Or stopping up They may enter on, take or use any land in any way necessary for the said purposes. I'hey may set apart carriage ways, boulevards, and sidewalks. They may pass by-laws for preventing and re- moving obstructions upon any road within their jurisdiction. They may permit subways for cattle under, and bridges for cattle over, any highway. Every city, town and village council may set apart boulevards, regulate their construction and maintenance and permit property owners to con- struct them at their own expense, but so as not to incommode public traffic. Roads, streets, squares, alleys, lanes, bridges, or other pub- lic communications within the jurisdiction oi the coun- cil. in- THE MUNICIPAL AND ASSESSA/EN7' GLIDE. la; Areas and openings in or under sidewalks, whether old or new, ;ire all now governed by a special provision, which cancels (ormer agree- ments. They may he permitted, and the muni- cipality may make an annual charge for the privilege to he collected in same manner as taxes. Any municipality may pass a by-law setting apart bicycle paths, and any person riding or driv- ing a horse, etc., over the path will incur penal- ties. Any municipality may pass a by-law for the following : Establishing Opening Making Preserving Improving Maintaining Widening Enlarging Altering Diverting Or stopping up ^ and for entering upon, breaking up, taking or using any such land in any way necessary or con- venient for the said purpose. This power does not exist as far as railways called Dominion Railways are concerned, and as nearly every line of railway is a Dominion railway the power is extremely limited. There have been continuous efforts during the past few years to get a statute passed at Ottawa to give municipalities powers similar to those above mentioned. Within the limits of the muni- cipality, any highway, through, over, across, under, along, or upon the railway and lands of any Railway Company, r^ ii latf THE MUNICIPAL AND ASSESHMENT GUIDE, Any municipality may: Straif^htcn Deepen Widen Or divert Any river, creek or stream for preventing lloodin^^, or in- jury to any brid^^c or other structure, but not so as to interfere with any mill site or water privilege. It may raise money by toll on any road, bridge, or other work to defray the expense of making or repairing. It may grant the tolls to any person in consider- ation of planking, gravelling, or macadamizing a road or building a bridge. The tolls are to be fixed by by-law and are to be levied for a period of not more than 2 1 years. 'I'hc grantee must keep the road or bridge in repair. It may make regulations as to pits, precipices, and deep waters, and other places dangerous to travellers. It may preserve or sell timber, trees, stones, sand or gravel on road allowances. In case the Crown has the right to grant timber licenses on road allow mces, the municipality is entitled to part of the timber dues. It may procure gravel or other road material either within the municipality or one adjoining. It the land owner and municipality do not agree as to price or damage, arbitration must be resorted to. A road allowance may be sold, and so may a road which has been stopped up. The parties owning the land adjoining have the right of pre- emption. It must first be offered to them, and in case the persons respectively refuse to become the purchasers at such price as the council thinks rea- V. THB MUNICIPAL AND ASSESS. Ml-: NT GUIDE* 09 sonnblc, then It may he ^old to any other person for the s.inu* or a ^Tcator price. Ill the ease o( roiil illowanccs reserved under orij^inal surveys aliMi^ or leading' to the water's ed^e, the by-law must be biinclioned by llie Lieu- tenant-Governor. " 'I'lie closing up of a road alKnvancc is one thinj^-, the selling and ciMivevin^ it, another. The former must he Jone hefi>re the hitter takes place, nor is there any ci>mpulsion to sell, but when the sale does lake place, the recpiisites in the preced- injTf par ij^raph mentioned, are necessary. *• When a road is substituted for an ori^'inal al- lowance without compensation to a person whose lands are taken, such person, if he owns land ad- joining, is entitled to the ori^'^inal road. A con- veyance mav be made by the corporation on a re- port in writing of its surveyor or of an Ontario Land Surveyor, that the new or travelled road is sulTicicnt for a public hij^hwav. i'he surveyor should state in his report the width o( the new road and the line to be run. •' When an ori^^inal road allowance is useless to the pul>lic, and lies between lands owned by differ- ent parties, the council may sell a part to such parties, in case compensation was not paid for the new road, and the person throup^h whose land it runs does not own the land adjoining the original road allowance, the amount received from the purchaser of the old road allowance is to be paid to the person who owned the new road. " When a by-law is to be passed for opening up an original road allowance, notice in writing must be given to the person in possession at least ei^ht days before the meeting of the council. •^ m B9 hi 130 THE MUNICIPAL AND ASSESSMENT GUIDE. *' A municipality can grant aid to an adjoining municipality for opening, making, etc., any high- way, roaci, street or bridge, or communication passing from or through an adjoining munici- pal i ty. " — Kehoc's Hand-book. Power is given to all municipalities to agree with owners of toll roads as to the expenditure of statute labor thereon for a limited number of years, at the end of which the road shall be free and be the property of the municipal'iy. XXXVIII. — Pozvers of Townships^ Cities ^ Towns and Villages in Relation to Roads and Bridges. It will be seen that this includes all municipali- ties except counties. These municipalities may aid counties in mak- ing new roads and bridges where they are on the boundaries of the municipality passing the by-law. They may each perform joint works with other municipalities. Iniprovements on streets between two munici- palities (whether the streets are wholly in one or partly in each municipality), can be made so that by an agreement between the two municipalities, one can agree to provide one street improvement or service and the other provide another, and the local improvement may be a special tax on the properties benefited within the municipality which does the work. Enforcing Repair of Township Roads. — If town- ship councils fail to maintain township boundary lines in the same way as other township roads, a petition may be presented to the county council either by the townships interested or by a majority of the ratepayers resident on such a line. The THE MUNICIPAL AND ASSESSMEAT GUIDE. 131 )Wn- lary Is, a incil >rity I The county council may determine the amount which each townsliip council shall be required lo apply for the opening or repairing of such lines of road. Or it may direct the expenditure of a certain por- tion of the statute labor, or it may order both re- medies as may seem necessary. It shall be the duty o( the county council to appoint a commissioner or commissioners to exe- cute and enforce their orders or by-laws relative to such roads. If the representatives of any or all of the townships interested intimate to the council or to the commissioner or commissioners so ap- pointed, their intention to execute the work them- selves, then the commissior.cr or commissioners shall delay proceedings for a reasonable time ; but if the work is not proceeded with during the favor- able season by the township officers, then the com- missioners shall undertake and finish it them- selves. When the townships are situated in different counties, the application must be made by one of the township councils to the warden of the border- ing counties. The wardens shall be arbitrators, the Judge of the county in which the township first making the application is situated, to be the third arbitrator. A course of procedure is laid down for the arbitrators to enforce their decision. XXXIX. — Powers of County mia Township Coun- cils in Relation to Roads. These councils have the power to lease or sell mineral rights under roads, notice of the intended by-law to be posted up in six of the most public places in the immediate neighborhood of such road, at least one month before the time for con- sidering the by-law. Il \ i : 1 If ■ 132 THE MUNICIPAL AND ASSESSMENT GUIDE. The sale or lease must not interfere with public travel, and a proviso to this effect must be inserted in the deed of conveyance or lease. XL. — Poivcrs of County Councils in Relation to Roads and Bridges, A county council may pass by-laws to stop up, or stop up and sell any original allowance for road which is a county road and not within the limits of any city, town or village, but the method of pro- cedure prescribed on page 124 must be followed. It may pass by-laws for : — Roads, streets, alleys, lanes, bridges or other public communications running or being within one or more townships, or between two or more townships of the county, or any bridge across any river or stream over 100 feet in width with- in a village, connecting any public highway through the county and is a continuation of a county road, or between counties or county, and city or separated towns. It may direct the trees to be cleared qw each side of county highways passing through a wood, for a space not exceeding 25 feet on each side, but ex- cepting such trees as are reserved by the owner for ornament or shelter. A time is to be appointed by the by-law for the cutting, and in case of default the county surveyor or other officer is to do the work, and the trees are to be used for roads or bridges, or they may be sold to defray the expenses of the work ; the council pays such expenses out of the county funds. Opening Making Preserving Improving Repairing Widening Altering Diverting and Stopping up THE MUNICIPAL AND ASSESSMENT GUIDE. 133 The county council may provide tor keeping open double tracks in snow roads. It may aid local municipalities in making roads and bridges, and guarantee the debentures for such purposes. It may require that the whole or any part of the county road within a local municipality shall be opened, improved and maintained by such local municipality. .It may abandon or dispose of toll roads, but the by-law cannot take effect until assented to by any such local municipality affected, and approved by the Lieutenant-Governor. United counties may make appropriations to enable either county separately to make improve- ments. Councillors representing the county inter- ested are alone to vote, except in the case of an equality of votes, when the warden has the casting vote, no matter which county he comes from. The county benefited shall be alone assessed for the debt, and the debentures will be of that county alone, though under the seal of the united counties and signed by the warden. XLI. — Poivers of Township Councils in Relation to Roads and Bridges. A township council may pass by-laws for grant- ing to an adjoining county aid in : — Makiner Opening Maintaining Widening Raising Lowering or Otherwise improving Any highway, road, street, bridge or communica- tion lying between the township and any other municipality, 134 THE MUNICIPAL AND ASSESSMENT GUIDE, and for granting the like aid to the county in which the township lies in respect of any highway, etc., within the township assumed by the county as a county work, or agreed to be assumed on con- dition of such grant. It is well to note the particular wording of this power. Similar power as to closing road allowances within its jurisdiction is given to a township coun- cil, as is given to a county council in regard to county roads. (See Part XL.) It is necessary that the county council, at an ordinary session, not sooner than three months nor later than one year after the township council passes the by-law, shall confirm it. Township councils possess the same powers as to trees obstructing highways on township roads as those possessed by county councils in regard to county roads. (See Part XL.) The overseer of highways performs the same duties in townships in this respect as does the county surveyor. They may set apart so much of the highway as they deem necessary for a footpath, and impose penalties on persons travelling thereon on horse- back or in vehicles. In case the trustees of any police village, or fif- teen of the inhabitant householders of any other unincorporated village or hamlet consisting of not less than 20 dwelling houses, standing within an area of 200 acres, petition the council of the town- ship in which the village or hamlet is situate, and in case the petition of such unincorporated village or hamlet, not being a police village, is accompan- ied by a certificate from the registrar of the registry division within which the township lies, that a plan lips itry Ian THE MUNICIPAL AND ASSESSMENT GUIDE. 135 of the village or hamlet has been duly deposited in his office according to the registry laws, the coun- cil may pass a by-law to stop up, sell and convey, or otherwise deal with, any original allowance for road lying within the limits of the village or hamlet. When the village is partly in two townships, each township can deal as aforesaid with the por- tion of the road in the township. Roads connecting side lines in double front con- cessions are dealt with by a special provision, in the following terms : — In any township in which the concessions have been surveyed with double fronts, that is, with posts or monuments planted on both sides of the road allowances between the concessions, and the division or side lines drawn from the posts at both ends to the centre of the concession, do not meet, and road allowances have been laid out along such lines, the council may by by-law provide for the opening and laying out (upon a survey made by an Ontario land surveyor, to be named in the by-law) of a roadway joining the ends of such road allowances. (2) The centre of such roadway shall be de- termined by a straight line drawn along the cen- tre of the concessions between the ends of such road allowances, unless it appears to the surveyor that any other line would be more suitable accord- ing to the circumstances of the case. (3) The surveyor shall determine the compen- sation to be paid to persons whose lands are taken for opening and laying out the said roadway, and the amount so determined shall be paid to such persons by the municipal corporation of the town- ship. I i; 136 THE MUNICIPAL AND ASSESSMENT GUIDE. (4) A copy of the by-law shall be served upon all persons over whose lands the proposed road will pass ; and any such person desiring to object to the surveyor named in the by-law may, within one month after service thereof upon him, serve on the clerk of the municipality and on the other persons interested a notice of objection to such surveyor together with an appointment returnable before the Counts- Jud^e of the county in which the land lies. (5) Upon ihc ""n oi the appointment the Judge, after htc; Jl parties concerned, may conlirm the appointment of the surveyor named in the by-law, or n i} nanu and appoint some other Ontario land surveyoi to o.'rrv :>ut the terms of the by-law ; and in sucii case the surveyor so appoint- ed shall act in the place and stead o{ the surveyor named in the by-law. X L 1 1 . — Local Improvements. The legislature has shewn such partiality for the local improvement system of taxation that it has made it compulsory on some towns in granting to them acts of incorporation. Every township, city, town and village may pass by-laws for ascertaining real property benelUed by local improvements, and they may assess by a special rate the real property beneiited. The works for which the local improvement plan of taxation, or, as it is often called, the " frontage tax " system, is provided, embrace nearly every class of municipal work which is not for the general bene- fit. It includes the extension of a waterworks svs- tern and municipil lighting. Where a common sewer has a sectional area of THE MUNICIPAL AND ASSESSMENT GUIDE. 137 more than four feet, one-third the cost comes out of the municipality, and the other two-thirds out of the lands benefited. We are now referring to cases where it is optional »/ith a municipality whether a work is to be done on a general rate or by the local improvement sys- tem. In some municipalities a general by-law is in force providing that all local improvements shall be done on the frontage tax system ; such a gen- eral by-law requires the assent of the electors, and in the event of its repeal the property which has been assessed for local improvements shall remain exempt from general rates for like improvements. The time during which they shall so remain exempt is to be settled by arbitration, the arbitrator to be appointed by the County Judge. Ordinary repairs and maintenance do not come within the application of the frontage tax. Any ratepayer who has been assessed under the special rate can apply to a Judge to compel the municipal- ity to keep the work in repair. There are three methods under any of which a work under the front^ige tax plan can be carried out. One of these is by petition of the owners to to be benefited ; another is on sanitary grounds ; and the third is by the initiative method, i.e., where the council starts the proceedings. We will first treat of the method by petition of the ratepayers. The petition must be signed by at least two- thirds in number, representing at least one-half in value of property. The signers must be owners of the real property to be benefited. After the council has ascertained and determined the proportion in number and value as aforesaid, r- 'nw 138 THE MUNICIPAL AND ASSESSMENT GUIDE, no name shall be removed from the petition unless by consent of the County Judt^'^c. A lessee v/hose lease extends for a time long enough to cover the period of tiie assessment, and who has agreed to pay taxes, is an " owner" with- in the meining of the local improvement clauses, and entitled to sign the petition instead of the owner of the freehold. But this law does not apply to townships. The method of local improvements on sanitary grounds applies to drains or sewers. It is as fol- lows : — If the council of any city, town or village upon the recommendation of the local board of health, afiirm by a vole of two-thirds of all the members of the council at any regular meeting thereof, that it is desirai;)le and necessary in the public interest to construct, make, enlarge or pro- long, a drain, sewer or sewers, for the purpose of draining a particular locality for sanitary or drain- age purposes, as a local improvement, it shall not be necessary for such council to give notice of the proposed assessment for such local improvement except the notice required of the silting of the Court of Revision for the purpose of hearing complaints against such proposed assessment. The third or initiative method is carried out first- ly by the council declaring its intention of passing a local improvement by-law, and publishing a notice once a week for two weeks in two newspap- ers. The property owners can petition against the improvement within one month from the last pub- lication. If a majority of such owners representing one-half in value sign the petition, then the pro- posed improvement shall not be carried out, and no second notice must be given to the council for two years. i I THE MUNICIPAL AND ASSESSMENT GUIDE. 139 No name is to be removed from the petition after the proportion of si^^ners is ascertained, unless by consent of the County Judi^e. The assessment and passinj^f of any necessary by-law can be done either durin^^ the year in which the council ^^ivcs the notice, or during*- the succeed- ing year. An owner whose name is not on the assessment roll may sign a petition for or against an improve- ment. A notice containing the following particulars: — A general description of the property in respect of which it is given ; The nature of the proposed improvement ; The total cost thereof ; The amount of the proposed assessment on the property ; The time and manner in which it is payable ; Must be mailed to each person. Ten days' notice of the Court of Revision must be published in a newspaper. There is an appeal from the Court of Revision to the County Judge, who, however, is restricted in altering the assessment unless and so far as — («) Upon the evidence he linds that they have been incorrectly measured, or {b) Unless lands other than those fronting or abutting upon the street, or place, or portion of a street whereon the work or improvement is pro- posed to be done or made, are alleged to be bene- fited and are brought into the scheme or assessed therefor, or (6') Unless the proportion of assessment oi cor- ner lots, triangular or other irregular pieces of land situate at the intersections or junctions of streets, has to be modified on appeal to him, or m ii / ■ \ 140 T//£ MUNICIPAL AXD ASSHSSAf/iJVT GUIDE. (d) Unless the share to he hornc by the munici- pality in his jud^'ment should he changed, or (e) Unless he finds th;it the properly in respect of which an appeal is brought cannot from its situation be benelited by such work of improve- ment. I'ower is given to municipalities to borrow from bank's or others the money necessary for local im- provements until they are linaily completed. 'I'he object of this is so as to avoid the necessity of making supplementary assessments, and so as to leave until the completion of the work the ascer- taining of the exact cost. The time for the payment of debentures under a local improvement by-law is to be wilhin *' the probable life of the work," as certified by the en- gineer or other ofTicer. Where special assessments are irregular, the council may have new assessments made, provided that the work has been undertaken under either one of the three methods mentioned above. In ascertaining the cost o( sewers, the cost of drains from sewer to the street line may be in- cluded. Where other property receives benefit of sewer as well as that fronting on the street drained, this other property may have a special rate assessed against it, if the sewer is made of larger capacity than that required for the property fronting the street on which sewer is to be constructed. Private drains, water mains, service pipes, etc., which the municipality consider necessary to be put in before a pavement is made, may be included in the cost of the pavement. In assessing property for any local improvement, THE Mr NIC I PAL AND ASSESSMENT GUIDE. 141 : of in- comer lots, trianj^uil.ir or other irrep^ular shaped pieces of land must receive special consideration, and the assessment of these may he reviewed on appeal to the Court of Revision or County Jud^a*. The council may in an ecjuitahle manner deter- mine the proportion oi cost of work in special cases where from any cause the properties are not equally benefited. WMien the lands on one side of a drive or boule- vard are a public park or square, or for other rea- sons arc exempt froin taxatiim, at least one-half of the cost shall be borne by the municipality gener- ally. In regard to the cost of constructing bridges or culverts and of opening and extending streets, property not fronting or al)utting may be assessed where i)cnclited. The proportion of cost between the owners of properties may be arranged as well as the share which the municipality generally should assume, and assessments of this nature are appealable to the Court of Revision and County Judge. A township may purchase works or improve- ments already made, and tax the properties bene- fited. Three-fourths of the owners representing two-thirds in value of property must petition for such purpose. Where a council declare by a two-thirds vote that the whole municipality is benefited by the construction of a bridge, culvert or embankment, by local improvement it may assess not more than one-half of the cost against the whole municipality. The assent of the electors is not required. The council may permit owners to build or im- prove sidewalks in front of their lands, but it must 14a THE MUNICIPAL AND ASSESSMENT GUIDE. h be under t!ic direction of the council or an officer appi>intcd for the purpose. A city or town may by a two-thirds vote at a re^uilar nicoiiii/^' pass a by-law to lay plank side- walks on tho local iniprovcnicnt plan, without petition or notice. (iranolithic, stone, asphalt, or brick sidewalks upon leading or business streets of a city or town which has not adt>ptcd ihe local improvement sys- tem in respect of sidewalk.i, ma\ be put dt>wn at a cost of 40 per cent, out k^{ the general funds, and the other 60 per cent, taxable under the local im- provement plan. The consent of the electors is not necessary, but three-fourths of the members of the council must vote in the aHirmalive. By an amendment passed in 1899 this proportion of 40 per cent, may be made " larjy^cr or smaller." The cost of local improvements where they are opposite street intersections or crossings or exempt properties, ma\' be borne by the council of the municipality it they think fit. Properly specially assessed for local improve- ments is exempt from general assessment for the same purpose, and there are special provisions for determining the period of such exemption. Certi.u'i areas, districts, or sections may be set apart for bein^ assessed by frontage tax for repairs of streets, cleaning, clearing of snow and ice, watering, sweeping, lighting, grass cutting and tree trimming. Places of worship, universities and colleges which are exempt from general taxation, are never- theless liable under the frontage tax system. The assent of the electors is not necessary for a municipality to raise its share of local improve- ments. for THE MU\1C!PAl AXD ASSFSSAfKXr CUmE. 143 In passing hy-Iaws for j^cncral Jehts where it is always necessary to recite the existing debt of the municipality, it is not necessary to indiitlc local improvenicni inJehtcclncss, but it is sufTtcient to state the ^^eneral debt and that it is exclusive d local ini prove nuMit debts. Township or villa^^c councils may pass by-laws for li^^luin^, waterworks or lire prolectiiMi. They may b\ by-law ticfine by metes and bounds what propertv is benelited, and tax the same accordingly. The township council may also provide for the electit^n of three trustees at the next and at each subsccpunt municipal elections, and such trustees to have the care, m ina|;ement, and control of the n re-en t^i ne a ppl ia nces. C^nly those who are taxed for fire protection are entitled to vote for trustees. Two or more townships, whether in the same county or not, may purchase jointiv a llrc-en^Miie and other appliances, or road-making machinery and appliances. The reeves are to be joint trus- tees for the care and control of such engine, ma- chinery and appliances. Townsliips have also the power (on petition oftwo- thirds of tlie ratepayers whose properties are pro- posed to be benelited and representing one-half in value), to assume the maintenance of abandoned toll roads. They may make part of the cost chargeable as a local improvement and part charge- able against the township. In cise all the owners of the property or lots abutting according to the original survey by the Crown on any road, street or public way in any part of any township, petition the council to macadamize, gravel, plank, or improve (by any t * 1 ! 144 THE MUNICIPAL AND ASSESSMENT GUIDE. approved material) and to drain the road, street or public way, or to build a bridge, the council may procure an examination by an engineer or surveyor and may procure his plans, estimates and report on the work, showing the real property municipalities and corporations to be benefited thereby, and the owners or occupants who can use the same, and also a statement showing proportion of benefit to each, and the council may pass a by-law provid- ing for the work or a portion to be done. It may borrow the necessary funds and issue debentures for 20 years. The work may be ex- tended beyond the municipality, and in such case the initiating municipality has the right to reim- bursement the same as for drains under the Drain- age Act. The property specially assessed is to be exempt from any general assessment for a like purpose. Counties may pass by-laws for local improve- ments in townships for making, repairing or im- proving a road, bridge, etc., upon a petition signed by at least two-thirds of the ratepayers affected by the by-law, who represent one half in value of property. Notice of the by-law must be posted up for a month in four of the most public places in the locality, and at the township council meeting place, and there must be three weeks' publication in a newspaper in the county tcwn. A county council may pass a by-law for acquir- ing roads, etc., lying within one or more town- ships, towns or villages, and levy special rate for their improvement. The by-law must be submitted to the electors in the portion of the county inter- ested, and will apply only to those municipalities in which it receives a majority of votes. If car- THE MUNICIPAL AND ASSESSMENT GUIDE. 145 ried only in some municipalities the council can either drop or pass the by-law. In case it is fin- ally passed, only the representatives of the muni- cipalities favoring the by-law shall have a voice as to the expenditure of the money. Cities and separated towns may, with the ap- proval of the ratepayers qualified to vote on money by-laws, pass similar by-laws to assist in the pur- chase of any toll roads, in which the cities or separated towns may be interested, or may pass by-laws abolishing the market fees charged by them, on condition that certain toll roads therein named are made free. XLIII. — Powers of Municipal Councils as to Rail- way and Street Railway Companies. Any municipality may take stock in any railway, lend it money, guarantee its debentures or grant it a bonus. The assent of the electors is necessary. In case of stock subscription for $20,000 or up- wards by the municipality, the head of the council shall ex-officio be a director of the company. There are also special provisions that a portion of a township may aid a railway. A township council may grant authority for building branch railways, tram and other railways along the township highways. One-fourth of the ratepayers in a township, city, town or village, or in a portion thereof, and repre- senting at least one-third in value in the muni- cipality or portion, may petition the council to grant a bonus to a street railway, and if the major- ity of the ratepayers entitled to vote shall assent to the by-law it may be passed. When the by-law is 146 THE MUNICIPAL AND ASSESSMENT GUIDE. published for the voting thereon by the ratepayers, the agreement with the street railway must also be published in full. Where there are two street railways operating in the same municipality, in case they cannot agree as to transfer tickets, resort must be to arbitration. X L I V . — A iding Iron Svi el ting Workx . Municipalities in Algoma, Manitoulin, Thunder Bay, Rainy River and Nipissing, and cities, may grant aid by way of bonus to any iron or other smelting works. The assent of the majority of the electors voting as well as one-third of those entitled to vote is necessary. Security may be taken for compliance with the terms on which bonus is given. The issue of the debentures may be postponed until the conditions of the by-law have been ful- filled. The municipality may acquire land for the smelt- ing works and may convey same with the assent of the electors. XLV. — Aiding Grain Elevators. The council of any municipality may pass by- laws for granting aid by way of bonus to promote the establishment of grain elevators, in the same manner and to the same extent, and subject to the like terms and conditions as in case of by-laws for granting aid for the promotion of iron smelting works. XL VI. — Enforcement of By-laws. A municipality may provide a fine or penalty of not more than $50.00, exclusive of costs for {a) the THF MUNICIPAL AND ASSESSMENT GUIDE. ,47 neglect of duty or refusing to accept office, and {b) for breach of any of the by-laws of the corporation. Such fine may be collected by distress and sale, and in case if not sufficient distress, then by im- prisonment. There may be six months' imprison- ment for breach of a city by-law, or a by-law of any municipality for the suppression of houses of ill-fame, and not exceeding twenty-one days in other cases. Where the act itself and not a by-law imposes a penalty, the period may be thirty davs. A by-law forbidding acts or prohibiting certain things and not providing a penalty for infraction of the by-law is nugatory. YAMW.—Police Villages. In the appendix to the report of the Ontario Bureau of Industries, 1896, Mr. C. C. James, the Deputy Minister of Agriculture, writes of police villages as follows : — There is a condition intermediate between that of an unincorporated village and an incorporated village known as "police village." The county council may on petition erect an unincorporated village into a police village. This gives the in- habitants the right to elect three persons known as police trustees, whose business it is to improve the streets, construct drains and sidewalks, and to en- force certain statutory regulation in regard to the prevention of fire and explosions, and to prohibit nuisances. The police trustees get their money for expenditure from the township council by a special tax on the village. To this it may be added that in 1895 the Legis- lature gave power to the police trustees to establish »: < i 148 THE MUNICIPAL AND ASSESSMENT GUIDE. parks, garden, or places of exhibition. The assent of the electors is not necessary. In regard to the boundaries of a police village, these are fixed by the county council. MUNICIPAL TAX LAW. ^'—Property Liable to Taxation. The property liable to taxation is either real or personal property. Real property is defined as including "all build- ings or other things erected upon or affixed to the land, and all machinery or other things so fixed to any building so as to form in law part of the realty, and all trees or underwood growing upon the land and land covered with water, and all mines, min- erals, quarries and fossils in and under the same except mines belonging to Her Majesty." It has been held by judicial decisions that a bridge over a river, water mains, water pipes, and other ap- paratus, gas mains and pipes, rails, poles, wires and cables of telegraph, telephone, and street rail- way companies and switch boards and telegraph instruments are assessable as realty. Personal property is defined as including "all goods, chattels, interest on mortgages, dividends on bank stock, dividends on shares or stocks of other incorporated companies, money, notes, ac- counts and debts at their actual value, income and all other property, except land and real estate and real property as above defined," but certain exemptions which will be mentioned hereafter are allowed. It has been held by judicial decision that steamboats, the interest of a lessee in a road '49 / ISO THE MUNICIPAL AND ASSESSMENT GUIDE. company, insurance premiums, and interest on the reserve fund of an insurance company, are assess- able as personalty. While incomes of Ontario Government officials are assessable those of the Dominion Government officials are not. The method of taxation must be uniform, with- out any discrimination. It must be laid equally upon the whole rateable property, real and per- sonal, of the municipality. And it must be £ic- cordinf,*- to the assessed value. It cannot be on any ono. or more kinds of property in particular, or in different proportions. Thus the real estate of a municipality cannot be taxed and the personal property exi^mpted. Nor can a higher rate of taxation be imposed on non-residents than on resi- dents. II. — Exemptmis, The property both real and f*crsonal exempt from taxation may shortly be described .is follows: All property belonging to Her Majesty. Indian lands unoccupied or occupied ofiicially. Every place of worship and land used in con- nection therewith, churchyards or burying grounds. But these are assessable for local improvements. Universities, colleges, high schools, or other in- corporated seminaries of learning. But these are assessable for local improvements. Every public school, city or town or township hall, court-house, gaol, house of correction, lock- up house, and public hospital with the land attach- ed thereto, and the personal property belonging to each of them. Public roads, ways, and squares. THE MUS'ICIPAL AND ASSESSMENT GUIDE. 151 Municipal property. Pulilic pariank stocks and dividends applies to railway and building society stocks. Toll road stock and dividends. All personal property owned out of the province except as hereinafter mentioned. 1 1 ii i^a THE MUNICIPAL AND ASSESSMENT GUIDE. So much of the personal property of any person as is equal to the just debts owed by him on ac- count of such property. This does not include, as it will be seen, real estate, so that real estate is assessable without any exemption on account of a mortgage. Personalty under $100.00. Personal earnings up to $700.00 and annual in- come other than personal earnings up to $400.00, but no greater exemption than $700.00 in all is allowed, whether income is derived from personal earnings or other sources, or from the two com- bined. Rental or other income derived from real estate, except interest on mortgages. Household effects, books and wearing apparel. Steamboats, sailing vessels, tow barges and tugs; this does not apply to income derived from these. Any one who is entitled to the exemption from income assessment need not avail himself of it, but may require the assessor to enter his name on the assessment roll. In this way he becomes a voter when not otherwise qualified. III. — Farm Lands in Towns and Villages. In any towns or villages in which there are lands held and used as farm lands only, and in blocks of not less than five acres by any one per- son, such lands shall be assessed as farm lands, whether divided into building lots or not. It is also provided where such farm lands are not benefited to as great an extent by water works, sidewalks, sewers, street lighting and watering, the council shall annually, at least two months before THE MUNICIPAL AND ASSESSMENT GUIDE, yiy are in per- nds, are •rks, the ;fore striking the tax rate, pass a hy-law exempting or partly exempting such hinds. This provision came into force 14th April, 1S92, and does not apply to any dchenturc indehtcdness incurred on account of these matters prior to this date. Any person claiming exemption must notify the council within one month from the time fixed for the return of the assessment, such notice to indicate the land and its quantity. Any person claiming exemption can appeal to the county Judge within 14 days after the passing of the by-law. Notice of appeal to be given in to the clerk. Exemption from income assessment need not be claimed by a person entitled. Me can require his name to be entered on the assessment roll so as to be able to vote at municipal elections, when he is not otherwise qualified to vote. Real property in Ontario, but owned out of the Province, is assessable. So is personal property in Ontario which is in the control of an agent for a non-resident owner. I V . — Duties of A ssessors. Every assessor shall prepare an assessment roll, in which, after diligent inquiry, he shall set down according to the best information to be had : — {a) The names and surnames in full, if the same can be ascertained, of all taxable persons resident in the municipality or in the district for which the assessor has been appointed, who have taxable property therein ; (6) And of all non-resident owners who have given the notice in writing requiring their names to be entered on the roll. IS4 THE MUM CI PAL Ai\D ASSESSMENT GUIDE, (c) The description and extent or amount of property assc.s.s.ible ajjfainst cch. 'I'here arc also various other particulars which the assessors are retjuircd to place on tiie roll. These particulars are outside the i in mediate object of the assessment required for statistical purposes. They are familiar to every taxpayer who has seen an assessment schedule. The assessor shall accept the statement of a rate- payer or a statement made on his behalf and by his authority, and not otherwise, that he is a Koman Catholic, as sufficient prima facie evidence for placint^ such person in the proper column, or if the assessor knows personally anv ratepa\'er to be a Roman Catholic, this shall also be sufficient for placing him in such column. The mayor and assessment commissioner must see that the assessor makes out his roll. A farmer's son, bona fide resident on the farm of his father or mother, must be entered on the roll. If the father is li\ ing, and either filher or mother is the owner oi the farm, the son or sons must l-)e assessed with the father, all as joint owners. If the father is dead and the mother owns the farm, the son or sons must be assesssed as tenants under the mother. Occasional or temporary absence for a time, or time (not exceeding in the whole six months of the twelve prior to the return of the roll) does not dis- entitle a son to be assessed. (See also page 37.) In municipalities where the Manhood vSuffrage Registration Act is not in force, the assessor is re- quired to place on the roll as a voter under the Ontario Election Act those who furnish him with affidavits in either of the following forms : — THE MVSICIPAL AND ASSESSMRNT GUIDE. 155 Form of ftflRclavit by person claiminj? to be placed on the assess- mcnt roll as a voter. I, , make oath and say as follows : — I am a Hritish subji-ct by birlli {or n.ituraii/ation), ami I have resided in this Provimt* lor tlu« nine months next prei'i'iiiii)^ the day of , in the present year (///«• tiny In he fUlfd in here is the date on which by statute or b^'-hne the assessor is to hetriii tnnkim;^ his roll). I was at the said ilate in j»^(n>vl faith a resident »>f and doniieili'd in (ffivinif nmne of nitinirifxilily for ivhieh the asse'^sor is tn(ii'ins> his roll), and I have resided therein conliiuio'isly from the said ilate, ami I lunv residt' lher«'in at (here t^i^e the ile/>onent's resiil' ence by the nutnher thereof, if' any, and the street ami Inrality whereon or within the same is situated, if in a town or villai^fe. If the resident e is in a townshif) i^'i'.w the confession wherein, and the lot or part of hit wherein it is situated). I am of the full a^'e v^i i\ years, and am tuit tlisijualitied trom voting at elections for the I.ej^'islative Asst'mhly nf Oiilaiiv>. Sworn before me at of this Siffnature of f.P., etc. in the County ilay 19 Signature of Voter. Form oi affiilavit for same purposi* as Form I, Inn where the person has been temporarily absent fimn the muniiipalily. I, , make oath aiul say as follows : - I am a British subject by birth (wrnaturalization), anil I have resided in this Province for the nine months iu>xt pieri'iliiiLC the day o( in the invsenl >ear (the day to he filled in here is the date on Tehich by statute or by-law the assessor is to begin making his roll). I was at the said dat»' in g-ood faith a residiMit of and doniieiled in {giving the name of municipality for which the assessor is making his roll) and have residetl therein ciiiitinuoiislv from the s.iitUlate, and I now reside tlu'rein at (here ,i>i7'e the deponent' s residence, by the number thereof, if any, and the street or locality whereon ot wherein the same is situated, if in a town nr villaye. If the residence is in a township gi7>e the concession li'lirreln ami lot or part of lot whereon situated). And I have not Hihmi absent from this Pri>vinit' during the nine months, except occasionally or temporarily, in the prosci-ution oi my occupation as (mentiotiinsr as the case maybe, a lumberman, or mariner, o;- fishernian, «r as a stuihiit in attendance in an institu- tion of learning in the Dominion of Canada, naminq the institu- tion if absent as student). 156 THE StrSICIPM. W/) ASS/CSSA/KXT GU/DX. I air) of the full hur of n yin receiving' provincial aid, must not be placed on the roll as ciualified to vote. Complaints of omission from the roll or aj^^ainst any one wronirlv entered thereon may be made to the Court o{ Revision or to the County Jud^e, under the Voters' List Act, when the voters' lists are to be revised. Lists of children giving" name, age and residence between 8 and 14 years oi age with the name of parents or guardians are to be entered by the assessor in a book provided by the clerk, said book to be returned to the clerk for the use of the truant ofKicer and others. A census of the children between 5 and 21 years of age must be made, as the clerk is to report such census to the Public School Inspector and the Secretary of the Board of Trustees. In townships THE MUXtC/f'Ai. AM) ASSESSMKXr (il'lDE. 157 the report is to be made to the division inspectors and the secretaries of each schot)! section. Land shall he assessed in the inunicipahty in which the satue lies, and in the case of cities and towns, in the w.ird in which the propert\ lies (and this shall include the land of incorporated com- panies, as well as other property); and where any business is carried on by a person in a municipal- ity in which he does not residr, or in two or more municipalities, the personal property helon^Mii^ to such person shall he assessed in the municipality in which such personal property is situated, and against the person in possession or charge thereof, as well as aj^ainst the owner. Land occupied by the owner shall be assessed in his name, but where a inarried woman is assessed as owner, the name of the husband shall also be entered upon the assessment roll as an occupant. Land not occupied bv tlie owner, but of which the owner is known, and, at the time oi the assess- ment bein^' made, resides or has a le^^al domicile or place of business in the municipality, or has given the notice requiring to be assessed, shall be assessed against the owner alone, if the land is un- occupied, or against the owner and occupant, if the occupant is any person other than the owner. If the owner of the land is not resident within the municipality, but is resident within this Pro- vince then, if the land is occupied it shall be assess- ed in the name of and against the occupant and owner, but if the land is not occupied and the owner has not requested to be assessed therefor, then it shall be assessed as land of a non-resident. I' the case of real property owned by a person not resident within this Province, who has not re- rrmm 158 THE MUNICIPAL AND ASSESSMENT GUIDE. quired his name to be entered on the assessment roll, then if the land is occupied it shall be assess- ed in the name of and against the occupant as such, and for the purpose of imposing and collecting taxes upon and from the same land he shall be deemed the owner thereof, but if the land is not occupied and the owner has not requested to be assessed therefor, then it shall be assessed as land of a non-resident; and it shall not be necessary that the name of such non-resident or owner be in- serted in the assessment roll, but it shall be suffi- cient to mention therein the name of the reputed owner or the words "Owner unknown," accord- ing to the assessor's knowledge or information. Land purchased from and mortgaged to the Crown is to be assessed according to the purchas- er's interest. No arrears of taxes more than six years are collectible against property of this de- cription. The letter "F" is to be placed opposite the name of the owner, and the letter <win^^ upon a parcel of land assessed in one block, but which block has subsetiuently been subdivided, the court, on an application of or on behalf of any person claiming to be the owner of one or more lots, or one or more parcels, may after due notice of the application to all owners, direct the apportionment of the taxes in arrear between the owners in propor- tion to values, and rej^^ard being had to all special circumstances. An appeal may be made by any owner to the County Judge. Non-residents may appeal before ist May of the year following the assessment in cases where it is shewn that discrimination is made against them. VI. — Appeals from the Court of Revision, An appeal to the County Judge shall lie at the instance of the municipal corporation, or at the in- stance of the assessor, or assessment commissioner, or at the instance of any ratepayer of the munici- pality, not only against a decision of the Court of Revision on an appeal to the said court, but also against the omission, neglect or refusal of the said court to hear or decide an appeal. THE MUMCIPAl. AXO /l^>&Svl/AiVr UUtDK. 171 Service of notice of appciil is to be made on the clerk within five Jays alter the time limiteil for the closing of the Court oi Kevision. The clerk ft>r\varcl.s the lists oi appeals to the JiiJ^^e, who tlKMeii|")on appoints a time and place for hearin^*^ them. The clerk notifies the parties and posts up the list of appellants, etc. The proceedin^^s in appeal to the Jud^e are to he entitled as t'ollovvs : — In tilt' mutter of iinpoHl tVi>n) the Court i>l' KeviNion ut'tlie . of Appollant, anil Ri'spoiuliMit, and the same need not he otherwise entitled. The decision oi the Jud^^e is final, and after he has finally revised the roll, a certified copy must he transmitted by the clerk to the county clerk, but by an amendment passed in 1899 the county council may pass a by-law permittin^r clerks oi local munici- palities to transmit instead a summarized statement of the contents of the roll, showing the total popula- tion of the inunicipality and the total assessment of each of the various classes oi property, but the clerk of every local municipality shall nevertheless trans- mit a copy of the roll to the county clerk every third year, and whenever in other years he may be re- quired to do so by the County Judge, or by resolu- tion of the county council. Where over $20,000 assessment is involved, appeals may be made from the Court of Revision to a board of County Judges, the person making the appeal being required to deposit $75.00 to meet travelling expenses of the Judges. 17-1 THE MUNICIPAL AND ASSESSMKNJ' GUIDE. There may be an appeal from the board of County Judges to the Court oi Appeal. V II . - -Equalization of A ssessments. County councils must not later than the ist July make examination of the assessment rolls of the different towns, townships and villages for the pre- ceding hnancial year for the purpose of equalizing the assessment rolls. This is a work the ditliculty of which has often been spoken of by Judges, and the legislature has made wii hard and fast rule as to the method of arriving at an equalization. If any municipality is dissatisfied with the action of any county council in increasing or decreasing, or refusing to increase or decrease the valuation of any municipality, the proceedings shall be as follows : The municipality so dissatisfied may appeal from the decision of the council at any time within ten days after such decision by giving to the county clerk notice in writing, which notice shall state whether the municipality appealing is willing to have the final equalization of the assessment made by the County Judge. Every county council, at the same session in which the assessment has been equalized, shall de- termine whether the council is willing to have the final equalization of the assessment, in case of appeal, made by the County Judge. Upon receiving notice of appeal, in case any party to the appeal has objected to the final equali- zation being made by the County Judge, the coun- ty clerk shall forthwith notify in writing the Pro- vincial Secretary of such objection, giving the THE MUNICIPAL AND ASSESSMENT GUIDE. 17.1 as 111 de- the fe of )un- Vo- the name or names of the municipality or municipali- ties so objecting. The Lieutenant-Governor-in-Council, upon re- ceiving; the notice in writing from the County Clerk, may appoint two persons, one of whom shall be the sheriff or registrar of the county in which the appeal is made, and the other a judge of another county who, together with the County Judge, shall form a court, and the said court shall at such time and place as the Lieutenant-Governor-in-Council may appoint, proceed to hear and determine the matter of appeal either with or without the evidence of witnesses, or with such evidence as they may decide upon hearing, and may examine witnesses under oath or otherwise, and may adjourn from time to time, and, except as provided in section 58 and 61 of the Assessment Act, the judgment oi the said court shall not be deferred beyond the first day of August next after the notice of the appeal, and the court shall equalize the whole assessment of the county. The judge of the other county shall be entitled to a reasonable allowance for his services, the same not to exceed $10.00 a day, besides his travelling and other expenses, and the County Judge, sheriff or registrar shall also receive a reasonable sum, not to exceed v$io.oo each per day, and to be paid bv the county. Any two members of such court shall constitute a quorum, and such court may proceed and adjudi- cate upon such appeal, notwithstanding the office of sheriff or registrar or County Judge is vacant. Where all the parties to the appeal have agreed as above provided, to have the final equalization of the assessment made by the County Judge, the 174 THE MUNICIPAL AND ASSESSMENT GUIDE. County Clerk shall forthwith notify in writing the County Judge, and the County Judge sliall appoint a day for hearing the appeal, not later than ten days from the receipt of such notice of the appeal, and may on such day proceed to hear and deter- mine the matter of appeal, and may adjourn the hearing from time to time, but except as provided in sections 58 and 61 of the Assessment Act, the judgment shall not be deferred beyond the ist day of August next after such appeal, and the judge shall equalize the whole assessment of the county. The right of appeal shall exist whether county valuators have been appointed or not, and upon any such appeal the report of the county valuators shall be open to review bv the court or judge as herein provided. The costs incurred in the prosecution and oppos- ing of such appeal respectively shall be borne and paid as directed by the County Judge or court as the case may be, and not otherwise, and shall be subject to taxation on the County Court scale by the clerk of the County Court of the said county. In the event of the assessment of any one or more municipalities being reduced or increased by the County Judge or the court, directions zhall be given by the said judge or court to the County Clerk to increase or reduce the rate imposed by the by-law of the county council so that such rate will, calculated upon the finally revised and equalized assessment, produce the sum which such by-law is intended to provide. The equalization can be done by the county council even though a copy of assessment roll is not returned by the clerk of the local municipality. They proceed " according to the best information obtainable." bv or ( THE MUNICIPAL AND ASSESSMENT GUIDE. 175 If the county counci' appoints valuators, their report must be attested on oath. The county council in apportioning- a county rate amon^ the different municipalities shall, in order that the same may be assessed equally on the whole county, make the amount of property re- turned on the assessment rolls the basis on which the apportionment is made. In the case of a new municipality the assessment roll of the municipality of which it formed a part may be used in makin^r the equalization. Where a sum is to be levied for county purposes, or by the county for the purposes of a particular locality, the council of the county shall ascertain, and by by-law determine what portion of such sum shall be levied in each township, town or village in >*: uch county or locality. VIII. — Statute Labor. Persons in naval or military service on full pay and volunteers (not assessed for property) are ex- empt from statute labor. Firemen in certain rare cases are also exempt. All others not assessed or whose taxes do not amount to $2.00, who are over 21 years and under 60 years, are liable in cities, towns and villages to a $1.00 tax. This is commonly called "poll tax." The council mav abolish or reduce this tax. If a person produces a certificate of having per- formed statute labor or paid the tax elsewhere, he is exempt. Every male inhabitant of a township between 21 and 60 years of age is liable to one day's statute labor. 176 THE MUNICIPAL AA'D ASSESSMENT GUIDE. The town.ship council can reduce or abolish statute labor. The ratio of statute labor in townships to prop- erty assessment is as follows : Assessment not more than $300.00, 2 clays. " v$30(,.oo to 500.00, 3 " *' 500.00 to 700.00,4 '* ** 700.00 to 900.00, 5 " and for every $300.00 over $900.00, or any frac- tional part over $150.00, one additional day. Work done at extinguishing^ bush fires is to be allowed on account of statute labor, when such work is done under direction of a fire guardian, fence viewer, pathmaster, or highway overseer. Statute labor may be commuted for the whole township or part for $1.00 a day, or less, and when there is no by-law the comn.utation is $1.00. Farmers' sons rated as such £ire liable for statute labor as if they were not assessed. There was special legislation as to exemption of tenant farm- ers' sons, which was repealed in 1899. Payment of tax in lieu of statute labor ma v^ be enforced by prosecution before a Justice of the Peace. Stature labor taxes are to be added to arrears the same as any other tax. Non-residents who have not required their names to be entered on the roll, cannot perform statute labor, but must pay the tax. In townships which are not incorporated twenty resident landholders may authorize a person named in a requisition to call a public meeting, or in case such person fails to do so, then the meeting may be called by any three of the signers. The meet- ing may elect three, four or five road commission- THE \fUNICIPAI. AM) ASSfi:\S.]//rX7' (il'/DK. it- be the b the Ltnes Ltute lease |may leet- tion- crs who liokl office until the ^[st Peceinber. The commissioners meet wiiliin a fortni^-^ht after elec- tion and appoint the time and place for perform- ance of statute labor, the time to lie between 20th June and 20th July. Hach owner or locatee o\ land may be required each year to perform two days' labor for everv one liundred acres he holds, and for the first ten acres \rhich he has cleared after the first ten he may he required to perform one day's additional labor, and for every twentN' acres over and above the first ten, one additional day's labor, and each householder may be required each year to perform one day's labor. Any landowner owning not less tiian 100 acres, may be required to perform statute labor as the comn issioners may direct, but not exceedin^^ the scale provided for as above mentioned where the land is in part cleared, and not exceeding two days where no part of the land is cleared. There is also power to commute, and penalties provided for non- performance of statute labor. IX. — Collection of Taxes. The collector ow receiving his roll must at once proceed to collect. In the written or printed notice which he leaves as a demand for the taxes the different rates and the amount on the dollar for each rate must be shown. It is not sufficient to mention the aggre- t^j'ate amount. If the ratepayer fails to pay within fourteen days, distress ma}- be made, and the following are the goods on w^hich a levy can be made for taxes on real estate : — 178 THE MUNICIPAL AND ASSESSaIENT GUIDE. 1. Upon the ^oods and chattels, wherever found, within tlie county in wliicli tlic local municipality lies, belonjj^in^ to or in possessicMi of the person who is actually assessed for the premises, and whose name appears upon the collector's roll for the year, as liable therefor ; 2. Upon the interest of the person assessed in any goods on the premises, including his interest in any goods to the possession of which he is en- titled under a contract for purchase or a contract by which he may or is to become the owner thereof upon performance of any condition ; 3. Upon the goods and chattels of the owner of the premises found thereon, whether such owner is assessed in respect of the premises or not ; 4. Upon any goods and chattels on the premises, where title to the same is claimed in any of the ways following ; {a) by virtue of an execution against the owner or person assessed ; or {b) by purchase, gift, transfer or assignment from the owner or person assessed whether absolute or in trust, or by way ot mortgage or otherwise ; or {c) by the wife, husband, daughter, son, daugh- ter-in-law or son-in-law of the owner or person assessed, or by any relative of his, in case such re- lative lives on the premises as a member of the family ; or {d) where the goods liable for the taxes have been exchanged between two persons by the one borrowing or hiring from the other for the purpose of defeating the claim oi, or the right of distress for the non-payment of taxes. And for taxes on personal property : — I. Upon the goods and chattels of the person THE MVS'ICIPAI. ASD ASSESSMENT CtUIDE. 179 from ite or or erson h re- if the have one I r pose assessed wherever found within tlie county in which the local municipah'ty lies for judicial pur- poses ; 2. Upon the interest of the person assessed in any floods to the possession of which he is entitled under a contract for purchase, or a contract by which he may or is to become the owner thereof upon performance of any condition ; 3. Upon any goods and chattels in the posses- sion of the person assessed, where the title to the same is claimed in any of the ways defined by sub- clauses a, b, c and d, above mentioned, and in ap- plying said sub-clauses, they shall be read with the words "owner of" and the words "on the premises" omitted therefrom. A levy can not be made on goods of third per- sons where person assessed, or owner of the pro- perty assessed is not in possession of the goods. Goods in the possession of the person liable to pay the taxes for the purpose only of storing or warehousing are not liable to be levied on. Goods in the hands of an assignee of a bankrupt are liable only for the taxes of the insolvent estate. Formerly where a ratepayer resident within a municipality owned several properties, his goods were liable to seizure for taxes on any and all pro- perties, but now the goods can be seized only on the property in respect of which the taxes are due as far as real property tax is concerned. But, as above mentioned, his goods wherever found within the county can be seized for personal property assessment. Tliis would apply to income tax. The same exemptions that are allowed from seizure for debt are also allowed from seizure for taxes, and the person whose goods are seized has i8o THh. MI'SICIPAI. AX/) /J.S.S'A\S.V,V/A:,\'7' GUJDR, il the right to select out of a greater number the ^'oods which are exempt. The collector can seize before the fourteen days have expired, if he makes affidavit showing that he has good reason to believe that the goods will be removed from the municipalit}' before the ex- piry of the fourteen days. Taxes may be recovered by an action at law as for debt as well as by the other methods prescribed. The collector must make returns to the treasurer weekly in towns and villages, and every two weeks in townships. The roll is to be returned to the treasurer on or before the fourteenth day of December, but the time for return may be extended by the council to not later than ist Februarv. It is also provided that the collector or some other person may be authorized by resolution of the council to continue the collection, but notwith- standing this the above dates are compulsory for return of the roll. A city may enlarge the time for return to any time. The taxes which the collector cannot collect are returned bv him as uncollectible to the treasurer. They are classified as "non-resident," or " noL sufficient property to distrain," or " instructed by council not to collect," and when so returned they become a lien on the land assessed. X. — A rrears of Taxes. The treasurer of the county, city or town fur- nishes to the clerk of the local municipality a list of lands in respect of which any taxes have been in arrear for the three years next preceding the ist of ji THE MUNIUFAL A.SD A^iiEHiiMEM GUWL. i8i the fur- ist of en in St of January, such hst to be furnished before the ist oi Feliruary. The clerk keeps ilie list in his olVices open io inspection, and dehvers the same to the assessor. The assessor must ascertain if tlie lands are occu- pied or built upon or are incorrectly described, and he must notify the occupants or owners (in the assessment notices) that t!ie lands are liable to be sold for taxes. lie must also make certain entries in the roll, and in returning it to the clerk must attach a certificate in the followinjjf form : — I do L'lMtil) lluil 1 \\i\.\v exiiiniiu*d all tin- IdIs in tliis lis( naineil, and that I liavo t'nlori'd tlio names ot" all tlu* occupants tluTOon, as well as the Jiaines of tlu* owneis tliereof, when known ; and liial all the entries relative to each lot are true and correct to tin* hest of my knowledge and belief. 'I'he clerk must certify to the treasurer such lands as have become occupied or built upon. The treasurer must before 15th September return to the clerk an accotmt of the taxes due on each lot so occupied or built upon, and the clerk must insert such account in thj; collector's roll. If there is not sufficient distress on such lands, the collector makes return of the fact in his roll, and the treas- urer of the local municipality must furnisli before 8th April to the county treasurer a statement of all unpaid taxes and school rates. The county treas- urer is not bound to receive such statement after April 8th. In case it is found by the statement that the arrears of taxes upon the occupied lands of non- residents or any part thereof, remain in airear, such land shall be liable to be sold for such arrears, and shall be included in the next or ensuin*,'- list oi lands to be sold, notwithstanding that the same i8a THE MUNICIPAL AND ASSESSMENT GUIDE. may be occupied in the year when such sale takes place; and such arrears need not a^ain he placed upon the collector's roll. Clerks and assessors are liable to severe penalties for failure to perform the different duties prescribed. The treasurer is not to receive any part of tiie taxes, but take only tiie whole, unless the land is sui)divided. I'his rule applies now only after the lands are advertised for sale, there bein^*- an amend- ment passed in 1H99 which prm'ides that before they are advertised the treasurer may receive from time to time payments on account of arrears oi taxes. If lands are f()und not to have been assessed in any year, the clerk, on the direction of the council, shall enter such land o\\ the collector's roll next prepared by him, or on the non-resident roll, as the case may be. The valuation must be the average vn of default. The treasurer may issue his warrant to the col- lector to collect taxes out ot ^oods found on lands of non-residents. Unpilented lands , -ire liable to taxatiiMi from the date of location, but sui)jcct to the rights of the Crown. XI. — S(i/e 0/ Lti/u/s fur Taxes, Where a pi^rtion of the tax on any land has been due for and in tlic third year or for more than three years prcccdini^ the current year, a levy may be made uiiderlhe warrant of the warden or mavor to the treasurer. In cities \\\\^ towns and other local municipalities having power to sell lands for non-payment of taxes, the treasurer may add arrears accruinj^f due after the return. The term of three years may be extended by bv-Iaw of a county, city or town. The treasurer advertises the lands, «^nvin<; a list showiiiiif a statement of the proportion of costs at^^ainst each lot, distini^-uisiiini^" lands which are patented, unpatented or under lease or license of occupation from the Crown. The list is to be published four weeks in the Ontario Ciazette and once a week for thirteen weeks in a newspaper in the count v. In cities, 'nstead of puMisliinL];- the list of taxes, the treasurer may pul^lish such list in the Ontario Gazette onlv, and advertise in two citv newspapers a notice that copies of such lists are prepared in his office, and that such list is published in cer- tain issues of the Gazette, and that in default of payment the lands will be sold. IMAGE EVALUATION TEST TARGET (MT-3) A {/ 7 .? ^ ^^ ml/. 1.0 I.I ■• llli |||||22 2.0 1.8 1.25 1.4 1.6 M 6" - ► VQ <^ /}. '<^. ''m /a y /A Photographic Sciences Corporation \ « 4? o '-^ 4" ^ 6^ %^ 23 WEST MAIN STREET WEBSTER, NY. 14580 (716) 872-4503 4 i lii li 1 ■ ' ' i 184 n/£ MuxiciPAL AXD asse:>sment guide. The day of sale for taxed land must be more than ninety-one days after first publication of list. Notice is to be posted up on the court house three weeks before sale. A county council may by by-law divide the county into districts for the purpose of holding tax sales. If no bidders appear at the time appointed, the sale may be adjourned. The mode of selling lands for taxes is to " sell by public auctiori so much of the land as is sufficient to discharge i^'^. taxes and all lawful charges," etc. Such part .^,s the treasurer considers best for the owner to sell must be sold first. When ^.r\y land .'' \s not sell for the full amount of the taxes, tiio Aq is adjourned for not less than a week nor mere than three months, adver- tising being in the local newspaper. At the adjourned sale t'lC treasurer sells the land for any sum he can realize., but the owner cannot redeem the land by paying only the amount realized, if such amount is less than taxes. He must pay taxes, costs and ten per cent. The municipality may at the adjournment sale purchase land for taxes it the price offered is less than the arrears, and provided that the municipal- ity has given notice of its intention 10 buy. A municipality purchasing lands at tax sale must resell within seven years. The Free Grants Act limits the amount of land which a locatee can take to two hundred acres, and a purchaser at tax sale cannot buy more free grant lands than this quantity. There must be at least $10.00 taxes due on free grant unpatented lands before they are sold, and unimproved free grant lands cannot be sold. THE MUMCilAL A.\D AS:iJi66^yJiN2- GUiDt. '85 In all classes of unpatented lands the purchaser at tax sale acquires them subject to the right of the Crown. The same rule applies to the sale of interest of lessee or tenant of municipal property, the rights of the municipality being protected, the purchaser buying only the leasehold r'ghts. Where the purchaser fails to pay the purchase money, the treasurer shall forthwith again put up the property for sale. The purchaser gets a certificate from the treas- urer entitling him to a deed of conveyance after a year has expired. He can protect from spoliation or waste, but he shall not knowingly permit any person to cut timber or otherwise injure the land, nor shall he do so himself. He may use the land without deteriorating its value. If he should so use it and the owner redeems it, the tax sale pur- chaser will be liable for the value of such use. The purchaser is not liable for damages done without his knowledge to the property while the certificate is in force. For the purpose of getting a proper description of the lands sold the treasurer may make search in the Registry Ofiice and pay $1.00 to a surveyor for a description. This charge he may collect from the purchaser or the party redeeming the land. The land may be redeemed within one year (ex- clusive of day of sale) by the owner, his heirs, or any other person. Payment is to be made to the treasurer. If the land is not redeemed, the purchaser or any one claiming under him can, by paying the treas- urer $1.00, procure a deed in duplicate of the land. The purchaser can have included in one i8to THE MUNICIPAL AND ASSESSMENT GUIDE. ii :f deed any number of lots bougjht by him. The deed must be re^^istcrcd within eii^htecn months after the sale, otherwise the owner may convey the land to some one else and so the purchaser would lose his priority. If any tax is due and the purchaser has received the deed, the sale is binding on the former owner of the lands. The sale must be questioned within two years from the date of the deed in any case. The word- ing of the Act would, as to this, make it possibly appear that the date of the auction sale and not of the deed is here meant, but judicial decisions de- clare that it is the date of the deed that governs. In the preceding two paratyaphs general princi- ples are stated, but there arii j such a variety and complexity of points as to tax sales and deeds, that in particular cases the assistance of a professional man is required. It would take too much space here to deal in detail with these matters. XII. — Borrowing on Credit oj A r rears of Taxes. The council of any city, town or other local municipality having power to sell lands for non- payment of taxes, may, from time to time without the assent of the ratepayers, by by-law authorize the mayor or other head of the municipality to issue, under the corporate seal, upon the credit of the taxes in arrear in such city, town or other such municipality, debentures not later than eight years after the date thereof, and for sums not less than $100.00 each, so that the whole of the debentures at any time issued and unpaid do not exceed one half of all arrears then due and owing upon the land in the city, town or other such municipality, i I THE MUNICIPAL AND ASSESHMENI GUIDE, 187 together with the moneys standing to the credit of the special fund licreinaftcr mentioned. Such debentures shall he negotiated by the mayor or other head of the municipality and treas- urer, and all moneys received in payment of the taxes upon the security of which such debentures are issued, shall be set apart as a special fund out of which to pay the debentures and interest thereon. If at any time there is not to the credit of such special fund sufficient money to redeem the deben- tures due and accrued interest, such debentures shall be payable out of the general funds of the ciiy, town or other such municipality as aforesaid, and the payment thereof may be enforced in the same manner as is by law provided in the case of other debentures. XIII. — Arreai's of Taxes in New Munieipalilies. On the incorporation of a town the county Treasurer is to transmit list of arrears to the town treasurer, but shall not include in such list any lot then advertised for sale for taxes. In cases where a new municipality is formed from two or more municipalities, or portion of two or more municipalities situated in d' ^rent coun- ties, the collection of arrears of taxes due at the time of formation shall be made by the treasurer of the county in which the new municipality is situ- ate, if the new municipality is a township or vil- lage, or if the new municipality is a town, by the treasurer of such town ; and for the purpose of enabling him to make the collection, the treasurer or the treasurers of the other county or counties from which any portion of the new municipality is T I 188 THE MUNICIPAL AM) ASHE^i^MENT GUIDE. detached, bhall immediately, upon the formation thereof, make out h'sts of the arrears of taxes then due in their respective portions, and transmit the same to the treasurer of the county in which the new municipality is situate, or of the town (as the case may be) ; and where a new municipality is formed from two or more municipalities situate in any one county, the treasurer shall keep a separ- ate account for such new municipality. The treasurer and warden of the county in which the new municipality lies, or the mayor of the new municipality, if it is a town, shall perform the duties and exercise the powers incidental to the sale proceedings. If the lands have been advertised for sale previous to the formation of the new muni- cipality, the sale shall be completed as if the new municipality had not been formed. There are also special provisions dealing with other conditio is in the case of separation. XIV. — Non- Resident Land Fund. A county council may establish a separate fund to be called " Non-Resident Land Fund," into which are to be paid all taxes received by the county treasurer from non-resident lands. The county council may borrow money on the credit of this fund for eight years or less, the extent of two- thirds the amount represented by the arrears of taxes and the moneys in the hands of the treasurer on account of said fund. The assent of the rate- payers is not necessary. The fund, and any sum so to be borrowed on it, is to be distributed among the municipalities of the county. In case of deficiency in the non-resident land THE MU\ICIPAI. AND ASSESSMEST (il'/DF. iHt, fund at any time, the interest on the dehentures may be paid out of the general fund. An annual statement of the fund certified by the auditors is to be submitted to the county council at the first session in January, and a copy of tlie report is to be transmitted by the warden to the provincial secretary. XV. —Responsibility of Officers. Every treasurer and collector must give a bond of suretyship with two sureties. A guarantee company may be accepted instead of the two sureties. Failure on the part of any officer to perform his duties involves a penalty not exceeding $100.00. If there are two or more assessors and one or more fail to act, then the remaining assessors or assessor can act, and shall on the roll report the delinquency of the other or others. The council may appoint a n-^w assessor to fill any vacancy. In regard to frauds, any officer guilty is liable to a penalty not exceeding $200.00, and this is the minimum for unjust or fraudulent assessment. An assessor failing to complete his roll on or before ist September is liable to a penalty of $200.00, the person suing for the penalty to get one-half. There is a summary remedy possessed by the treasurer to compel the collector to pay over moneys. He simply issues a warrant to the sherift" who acts upon the warrant the same as he would on an execution. The same method of procedure applies when the treasurer of a local municipality fails to pay over to the county treasurer. This is in addition to other ordinary remedies. ADf Ari Ari Ass Ass Aui Bic BiL BiL Bo/ Bor Boi Bui Bus By- INDEX. Administration of Jlstick AnT'CIPATORV Ai'I'ROPRIATIONS. . Arbitrations Arrears of Taxes Assessment, when to bejcin and end eqtializiition of Assessors, duties of , Auctioneers Ai'niTORs and Ai'dit duties of council, as to duties of auditors statement to be published Bicycles Billiard Fables Bill Posters Boards of Control, in cities of 45,000 or more salaries of members in Toronto Bonuses Bounties, Medals and Rewards. Burning Stumps, etc Business Tax Bv-Laws, must be under seal various requisites creating debts table of computation for respecting yearly rates enforcement of See Particular Hecuis, PAGE 81 • 76, 77. 78 80 180, i8t, 183 i6j, 164 .... 172 .61, 153 to 166 104 . . 62, 6j, 64 : 6a 63 64 . .85, 125, 126 'OS '05 ... 57 ... 58 ...58 7'. "5 ... 116 ... 87 ... 161 70 7'. 72. 73 • • 7'- 72 73 74 146 «9» tNDBX. ill fAOI. Canaua Thistles ^^ Ckmetrriki '°° Cknsl's, of villaKOH, (owns and citiei of childrun by Ji»He»»or!* Clkrk, dul'u'S of COLLKCTORS, duties of .■•• tJ'.^a, 177. «78. '7«). «8o Companies, aHst'HHincnt of slock Contract, with corporation, effect as to membership In council CONTROVKRTED ELECTIONS 54. COINCILS, of counties, number of members •• divisions elections to nieetings of of cities, how composfil of towns, •* Counties, how formed union of separation of ^ • proceedi irs after old by-laws to remain in force Cruelty to Animals Debentures, local improvement, may be consolidated none to be less than $100.00 when borrowing, may be made on 80 may be guaranteed by county ^5' '^6' '^7 Declarations of Qualifications ^5 Disqualification from Membership. ... U m councils •'^ list of those disqualified -H' 35 Drives and Parks 99 n 84 •56 59 16a 35 55 30 3' 44 55 3« 3» a6 a6 30 a8 a8 85 ib 80 •I INDEX. (93 PACt. EATINO-Hl>l'8Kf Ill Eni'CATioN , .,,., Mj, 114, {§5 Elections, qualiflcation of voters j6, 37, 38 unmarried wi>iiu*n may vote 36 tenantM 37 iiu oine voter*! 37 farmem' sonj* 37 Icaieholdom 37 tax defaulters 38 votern' lists to govern 38 new municipaliticfei 38 joint rating's 38 See also " Time and Place of Elections," " Returning Officers,' " Oaths,' ''Nomination , ntl Polling." Elkvators, Aid to Grain 146 EnTKRTAININO GUKSTS, ETC 117 Exemptions from NfEMBERSHip in Coincm 36 Exemptions from Taxation, niamifiicturing establishments, etc 75 76 assent of electors now required 75 no exemption from school rates 75 how long period may be 75, 76 real and personal property whii-h are exempt, 150, 151, 152 Exhibitions 100 Fairs and Markets too, 101, 102, 103, 104 Farmers' Sons 37, 1 54 Farm Lands in Towns and Villages, taxation of 152 Fences 88, 89 Ferries 70 Fire Protection 84, 86, 87, 88, 143 Finances 78, 79, 80 sinking fund 78, 79 Halls, Theatres, etc., regulation of. 85, 186 Hawkers and Peddlers, 106, 107 IM rxnr.x. It M M HBAO op COI-NCIL, * PAOR. dutitfH nnii powrrn t>t %«»r>..i. '8 IIUillWAVH AND HRIIHiKli, liftMienil provinioMi i if, i iB lu-iioMH for iu)n-i»*pnir I iq, \so jiirisdii-t ion t>r county coiinciU i io towtiship linm '. • t . • lii. laii lij briJ^cA over Mirt'antt loo ft>i*t \\u\« > lai width of 1 23, I J4 tttoppinR: up, etc., of rondn, mrihod lif proofduri' boforr by-law is p.-issed 1 ^4, 1 J5 bicycles on roads 1^5, I a6 powi«rH of count ii'H, citios, townshipn, towns and vil- lages Ml\ I J7, liH, i?9, 130 powers of townships, cities, towns and villanos*. . . . 130, 131 counties and township*! 131 counties 13a, 133 townships 133. '34t '35. '36 Horse Straling. ...,,,..».. » 116 Income Tax , 161 Industrial Farms , ,..,, 83, 100 Instai.mknis, payment of taxes by, ... . ,,,,.... 165 Invkstigation, by county jud^^e > • • » • • • 69 Iron S.MKLTiNii Works 146 Islands, assessment of 159 Jl'nk Shops 108 Lanhmakks .' 83 LiGtiT AND Watkr » g6, 136 Livery Staui.k 1 la Local Lmprovkments 137 special rates for 137 common sewers 136 137 repairs »,. 137 three methods applicable to fronta^re tax system. . . 137, 'S^. '39 corner lots and other special «.ases 141 /XDKX. IM PAGB. .. 141 14a I4i •4.1 briii^Tt'* »n(i i'liivffrM *•»»•• t. ..»(••••> pUnk siiili'Wiilk* may be provitUnI for willioul pi'lllion or notii'o granoliihit-, «»toius a«»|»lu»ii or brick, nmy bv paril> l»y ((fiu'rnl, and partly by iipfciul rale plai'PN of wurthip, etc., not fXi'inpt from fronlji^jf lax Art* proleilion in towiiHhipN and villa)(OB abandoned toll roniU • >43 roads M.li '44 Markets and Fairh 100, 101, 102, 103, 104 Mayor, duties and powers of 58 Mbrtinon of CoiNCiLS .i5» 5''^ 57 time and place of 55» 5^ quorum 57 voting must be t pen » 5^» 57 who to v onide 57 Milk DF.Ai.Eks ••• 108 Ml i RAL Lands, how assessed 159 Monopolies, Prohibi tkd Jc. Nomination and Polilms, time of 4'< place of notice of how candidates proposed resignation of candidates 43 list of tax defaulters 44 voting to be by ballot 44 ballot-boxes and papers 44, 45 how voting to be done 45, 46, duties of deputies 4^» 47» 4**» 49i miscellaneous provisions Non-Resident Taxes 161, 163 Non-Resident Land Fund 188 Nl-isances "2. >I3 Oaths, forms of at elections 41 4* 4a 43 43 47 SO 5« 196 INDEX. PAOB. what may be insisted on 41 Parks and Drives 99 Partnership Property, how assessed 1 58, 1 59 Path Masters 84 Police Commissioners 81,82, 104, 105, 106, 107, 108, 113 Police Villages 147, 148 Polling, See " Nomination and Polling," Portable Steam Engines 87 Pounds 84, 89 Plumbers 108 Protection of Life and Property 85, 90 Public Health 91 , 92, 93 Public Morals 90, 91 Qualification of Mkmbicks of Coincil 33 property may be of self or wife 33 when there are not enough of candidates eligible 34 Railways 145, 146, 160 Responsibility of Officers 189 Returning Officers and Deputies 40 clerk to be returning oflRcer 40 neglect, refusal or failure to act 40 when poll clerk takes place of 40 Revision, Court of 166, 167, 169, 170 appeals from 1 70 Rifle Associations 116 Salaries 68, 84, 162 Sale of Land for Taxes 183, 184, 185, 186 Slaughter Houses 112 Statute Labor 95, 175, 176 Street Railways 98, 145, 146 Taxation, property liable to 149 Telephones 70, 98 Time and Place of Elections 39 when Christmas day is Monday 39 to be held in the municipality 39 Tob, Tol Tor Tov TOA TRi Tr. Tri Tri Va( T ^( T?rDST. '97 not to be held in licensed places 39 place to be fixed by by-law 39 division of wards 3P Tobacconists 'oS. '09 Toll Roads, how assessed 161 Toronto, special provisions relatinjjf 10,40, 58, 62, 84, 85, 104, 105 106, 107, 108, 112, 114, 165, 182 Towns, how formed 21 may have census taken 21 when they may become cities 2' old by-laws to remain in force 38 to pay share of county debt 21 addition to area of towns 21, 22 arrangement as to debts 29 annexation of 22 when town may separate from county 23 terms of separation 23 after five years may re-unite with county 23 wards of 3' Townships, how formed 24 union of 24 separation of 24, 30 old by-laws to remain in force 28 power as to hamlets 25, 26 Trade, Regulation of 104 Transient Traders »o9' • '^ Treasurer, duties of 60, 61 See also " Assessment." Trees 99 Vacancies in Council 52 resignation 53 failure to elect councnl ^4 \< SB BpF i9« INDEX, Vacant Land, page. assessment of 155 Valuation ' , 65 Vehicles m Villages, how formed 17 requisites of petition for incorporation . . 17, 18 area of 18 extending limits 18, 20 annulling incorporation 19, 20 annexation to adjacent village . 21 census may be taken ai when they may become towns 21 old by-laws to remain in force 28 arrangement of liabilities 21, 29 Fo r pa rt tenia r powers see heading s: . Wards 31, 32 Water, Light and Heat 96, 136 Wharfs 96 I, ^/ BVfl