cipality. 4491. The council may also make special agreements for Water outthe supply of water, beyond the limits of the municipality, side of muniprovided that the persons with whom such agreements are made comply with the by-laws respecting the management of the water-works. 40 V., c. 29, s. 316. aqueduct. 4492. The council may oblige the owners or occupants of Necessary lands, situate within the municipality or beyond its limits, to works for permit the work necessary for the construction and maintenance of the water-works to be executed upon their properties, saving indemnity for actual damage sustained, as settled by experts. A plan, indicating the manner in which the properties shall Plan. be traversed by the pipes, shall be prepared and previously submitted for the approval of the Lieutenant-Governor in Council. 40 V., c. 29, s. 317. 4493. The officers appointed for the administration of the Visits of exwater-works may enter into any house or building whatsoever, amination. or upon any property whether situated within or without the limits of the town, for the purpose of satisfying themselves that the water is not wasted or that the by-laws relative to the water-works are faithfully carried out. It is the duty of the owners or occupants of any such house, building or property to allow the officers to make such visit or examination. The water may be cut off from any person refusing to receive the officers, so long as such refusal continues. 40 V., c. 29, s. 318. 4494. The council may cut off the water supply from any Water cut off. person refusing or neglecting to pay the special tax or compensation for the use of the water, as also from all persons who allow the water to be wasted. 40 V., c. 29, s. 319. 4495. The persons from whom the water has been cut off, Taxes, etc., for any of the reasons mentioned in the two preceding articles, exigible. remain, however, liable for the payment of the annual special tax and of the compensation fixed for the use of the water, as fully as if they availed themselves of the water. 40 V., c. 29, s. 320. 4496. The corporation is not bound to warrant the quan- Quantity not tity of water to be supplied under the authority of this chapter; to be guaranand no person shall refuse, on account of the insufficiency of the water supply, to pay the annual special tax and the compensation for the use of the water. 40 V., c. 29, s. 321. transferable. 4497. The council may, by by-law, transfer its rights and Rights of powers respecting the water supply, to any company, person, council, to be or association of persons willing to undertake the same, provided that such company, person, or association of persons do not exact, for the use of the water, rates higher than those Annual valuation. Entry in roll. Other entries. Properties not taxable. Statement to be transmit C.. approved or determined by by-law of the council. 40 V., c. 29, s. 322; 43-44 V., c. 42, s. 1. $5.-Valuation Roll. 4498. It is the duty of the valuators in office, annually, to make at the time and in the manner ordered by the council, the valuation of the taxable property of the municipality, according to the real value. They also make the valuation of the annual value of such property, and enter it in the roll in a separate column. They also enter in the roll the names of tenants and the amount of annual rent paid by each of them. 40 V., c. 29, s. 323. 4499. The valuators enter on the roll all other information required by the council. 40 V., c. 29, s. 324. 4500. The following property is not subject to taxation: 1. Property belonging to Her Majesty, or held in trust for her use, and property owned or occupied by the corporation of the municipality; 2. Property owned or occupied by the Federal or the Provincial Government; 3. Property belonging to fabriques, or religious, charitable, or educational institutions or corporations; 4. Cemeteries, bishops' palaces, parsonage-houses, and their dependencies; 5. All property belonging to railway companies, receiving grants from the Provincial Government, for the whole time during which such grant is accorded. 40 V., c. 29, s. 325. See 41 V., c. 6, 8. 26. 4501. Railway companies, other than those mentioned in ted by certain the fifth paragraph of the preceding article, which possess real railway com- estate in the municipality, shall transmit to the office of the panies. council, in the month of May in each year, a return, showing the actual value of their real estate in the municipality other than the road, and also the actual value of the land occupied by the road estimated according to the average value of land in the locality. Valuation of their estate. Such return must be communicated to the valuators by the secretary-treasurer, in due time. 40 V., c. 29, s. 326. 4502. The valuators, in making the valuation of the taxable property in the municipality, value the real estate of such company, according to the value specified in the return given by the company. If such return has not been transmitted in the time prescribed, the valuation of all the immoveable property belonging to the company is made in the same manner as that of any other rate-payer. 40 V., c. 29, s. 327. 4503. If the owner of any lot of land be unknown, the Owner unvaluators shall insert the word "unknown," in the column of known. names of owners, opposite the description of such lot of land. 40 V., c. 29, s. 328. 4504. The valuation roll is signed by at least two of the Who shall valuators who drew it up or caused it to be drawn up, and by sign roll. the secretary-treasurer, or any other person whom they employed as clerk. 40 V., c. 29, s. 329. 4505. The valuators deposit the valuation roll in the office Deposit; noof the council, immediately after its completion; and notice of tice. such deposit is given by the secretary-treasurer, in the two days following. The notice further states that the roll will remain open to the examination of parties interested, or their representatives, for the thirty days next after that of the deposit thereof. 40 V., c. 29, s. 330. 4506. During such space of time, any person who deems Appeal to himself aggrieved by the roll as drawn up, personally or for council. another, may appeal therefrom to the council, by giving to that end a written notice to the secretary-treasurer stating the Notice. grounds of his complaint. 40 V., c. 29, s. 331. 4507. The council at its first general session, after the Hearing of expiration of the thirty days mentioned in article 4505, takes complaint. into consideration and decides all the complaints made under the preceding article. After having heard the parties and their witnesses, under Decision of oath, administered by its presiding officer, as also the valuators council. if they wish to be heard, the council maintains or alters the roll, as to it seems meet. 40 V., c. 29, s. 332. 4508. In all cases, it is the duty of the council to proceed, Revision and at such session, to the revision and homologation of the roll, homologawhether it be complained of or not. It may also make any correction in the style of the drawing up thereof. 40 V., c. 29, s. 333. tion. tion. 4509. At such session, or so soon thereafter as all the com- Declaration plaints filed have been decided, the council declares the roll of homologa homologated; and the roll so homologated shall be in force, until the entry into force of a new roll. 40 V., c. 29, s. 334. 4510. If there be an omission of any property in the roll Property prepared by the valuators, the council may order such officers omitted. to value such property and add it to the roll. In such case, the roll can not be homologated until special notice of eight days, in relation to such addition, has been given to the owner, who may, within such delay, file his complaint against the valuation, and be heard before the council at the time of such homologation. 40 V., c. 29, s. 335.. Default or de lay to act. Change of owners. Roll set aside. Roll of a new town. When to be made. To be deposit 4511. The default, on the part of the valuators or of the council to act within the time prescribed, has not the effect of preventing the completion or homologation of the roll after the time prescribed. 40 V., c. 29, s. 336. 4512. After every change of owner or occupant of any lot of land set forth in the valuation roll in force, the council, on a written petition to that end, and, after sufficient proof, may erase the name of the former owner or occupant, and inscribe on such roll the name of the new one. 40 V., c. 29, s. 337. 4513. Whenever the valuation roll has been set aside under article 4376, the former roll revives and avails until a new valuation roll comes into force. 40 V., c. 29, s. 338. 4514. In any town municipality newly organized, the valuation of the taxable property of the territory, which is constituted into such town, continues to be in force; and the valuation roll of such property, or an extract therefrom, is the valuation roll in force of the taxable property of the town, until one be drawn up in accordance with this chapter. 40 V., c. 29, s. 339. § 6.-List of Municipal Electors. 4515. Within the thirty days next after the day on which a new valuation roll has come into force, the secretary-treasurer makes for each ward, or for the town, if the town is not divided into wards, an alphabetical list of the names of the persons, who according to such roll appear to be municipal electors. 40 V., c. 29, s. 340. 4516. After having drawn up such lists, and certified their ed in office of accuracy at the foot thereof, the secretary-treasurer deposits them in the office of the council. council. Notice. Complaint. Board of revisors. He forthwith gives public notice stating that such lists are deposited in his office, and that they there remain open to the examination of parties interested and their representatives, during the fifteen days next after the date of such notice. 40 V., c. 29, s. 341. 4517. During such interval of fifteen days, any person having any ground of complaint in respect of such lists or of any one of them, personally or for another, may complain thereof, by giving to that end a written notice to the secretarytreasurer specifying the grounds of his complaint. 40 V., c. 29, s. 342. 4518. On the evening of the last of the fifteen days mentioned in article 4516, a board of revisors composed of three councillors, previously appointed for that purpose by the council, proceeds to the revision and amendment, if there be occasion, of the lists in the office of the council. Such three revisors act together under their oath of office as Oath. councillors, and under the chairmanship of one of them. The secretary-treasurer acts as secretary of the revisors. 40 Secretary. V., c. 29, s. 343. sion of revi 4519. The board of revisors, at such meeting or at any Trial of comsubsequent adjournment thereof, takes into consideration the plaints; decicomplaints filed under article 4517, hears the parties interested, sors. examines them together with their witnesses, under oath administered by the chairman, and maintains the lists or makes the necessary additions and corrections thereto. It may correct any errors and supply any accidental omissions made in such lists. 40 V., c. 29, s. 344. 4520. The revisors do not hear any complaint not made Complaint in writing, in accordance with article 4517. 40 V., c. 29, s. not made in writing. 345. 4521. The name of no person shall be struck from any Name struck list, before he has been notified of the application to that end, from list. and has had an opportunity of being heard before the revisors. 40 V., c. 29, s. 346. 4522. The lists so revised are signed by the chairman of Signature to the board of revisors, countersigned by the secretary-treas- list. urer and sealed with the seal of the council. Such lists, to the exclusion of all others, remain in force Duration. up to the entry into force of the new lists drawn up in virtue of these provisions. Whenever the list, or any of the lists in force, has been List annulled. annulled under article 4376, the old list comes again into force, and remains so until the entry into force of another list. 40 V., c. 29. s. 347. § 7.-Loans. 4523. The council may borrow, from time to time, various Power of sums of money, for improvements in the town, and generally borrowing. for all objects within its jurisdiction. 40 V. c. 29, s. 348. 4524. Whenever the council contracts a loan, it is enjoined Interest. to immediately provide, from and out of the revenues of the Sinking fund. corporation, for the payment of the annual interest, and for the establishment of a sinking fund of at least one per cent per annum, for each such loan. The annual rate of interest can in no case exceed the legal Rate of rate of interest. 40 V., c. 29, s. 349. interest. 4525. The sinking fund must be invested in the public funds Investment of of the Dominion or of the Province, or be employed in the sinking fund. redemption of bonds issued by the corporation, or be deposited in an incorporated bank. |