the course of the month of January in each year, a list of the public lands, for which letters-patent have been issued during the preceding year, to the registrars of the registration divisions and to the secretary-treasurers of the county municipalities in which such letters-patent have been issued." 45 V., c. 36, s. 6. 6148. Article 716 shall read as follows: "716. In the months of June and July, triennially, the valuators of every local municipality must draw up, either personally or by any other person employed by them, a valuation roll, based upon the real value of the property, in which are set forth with care and correctness all the particulars required by the provisions of this title. Nevertheless, in the counties of Gaspé and Bonaventure, the valuation roll must be drawn up in the months of February and March." 34 V., c. 68, s. 716; 36 V., c. 21, s. 19; 45 V., c. 35, s. 20. 6149. Article 718 shall read as follows: “718. The valuation roll must include all taxable property in the municipality, and must specify in so many distinct columns and in the following order: 1. The consecutive numbers on the roll; 2. The names and surnames of the owners of taxable property if they are known; 3. The quality and age of the owners; 4. By whom it is occupied; 5. The qualities and age of the occupants, when they are not the owners; 6. The indication or designation of the taxable real estate, in the manner prescribed by a resolution of the council; but, for any lot or part of any lot entered in the cadastre, it is necessary to use the numbers of the cadastre ; 7. The real value of such real estate, giving separately the value of any part of a lot occupied by any person not being the owner; 8. Their annual value or rent; 9. The nature of the property declared taxable by article 710; 10. The value of such property; 11. The total value of the taxable property of each person, including, if necessary, the real value of the real estate and the value as mentioned in the foregoing paragraph; 12. All other information required by the council; 13. The real value of the property declared not taxable by article 712; 14. The number of persons resident in the municipality; 15. All other details prescribed by the Provincial Secretary." 34 V., c. 68, s. 718; 36 V., c. 21, s. 20; 38 V., c. 24, s. 1; 41-42 V., c. 10, s. 26; 45 V., c. 36, s. 7. 6150. Article 720 shall read as follows: "720. Every iron railway company or wooden railway company, other than those mentioned in the fifth paragraph of article 712, possessing real estate in a local municipality, must transmit to the office of the council of such municipality, in the month of May in each year, a return showing the real 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 agricultural land in the locality. Such return must be communicated to the valuators by the secretary-treasurer in due time." 34 V., c. 68, s. 720; 41 V., c. 18, s. 27. 6151. Article 725 shall read as follows: “725. The valuation roll must be signed by at least two of the valuators who drew it up or caused it to be drawn up, and by the secretary-treasurer or any other person whom they employed as' clerk, and it must be attested by all such persons on oath, taken before a justice of the peace, in the following form: We (names of valuators and of the clerk or secretarytreasurer) swear and solemnly affirm, each for himself, that, to the best of our knowledge and belief, the foregoing valuation roll is correct, and based upon the real and annual value of the property, and that nothing has been unduly or fraudulently omitted from or inserted in it: So help us God." 34 V., c. 68, s. 725; 45 V., c. 35, s. 21. 6152. Article 734 shall read as follows: "734. The local council must, within thirty days next after the notice given in virtue of article 732, examine and amend the valuation roll deposited by the valuators, even though no petition or complaint has been made in reference thereto, by making the valuation of any taxable property which may have been omitted, and by inserting therein such omitted property with its value and all other particulars relating thereto required by article 718; by striking therefrom any property erroneously inserted therein; by fixing, at such sum as it thinks reasonable, any valuation of taxable property which it judges to have been made under or above its true real or annual value; or by correcting the names of persons entered therein or the description of the lands mentioned therein; or by inserting therein whatever the valuators may have omitted to insert." 34 V., c. 68, s. 734; 41-42, c. 10, s. 27, 6153. Article 739 shall read as follows: "739. The mayor and the secretary-treasurer are bound to forward to the office of the county council, and to the Provincial Secretary, within ten days after the expiration of the thirty days mentioned in article 734, a certified copy of the valuation roll as it then stands." 34 V., c. 68, s. 739; 45 V., c. 36, s. 8. 6154. Article 740 shall read as follows: "740. Every county council must, during the month of September, in the year wherein the new valuation rolls are made in virtue of article 716, or at a subsequent date fixed by the county council or by the warden of the county, special notice to that effect having been previously given to all the members composing such council, examine all the valuation rolls made in the local municipalities of the county, which have been forwarded to its office, ascertain whether the valuation made in each of them bears a just proportion to the valuation made in the others and increase or decrease, if necessary, the amount of the valuation entered on the roll of each of such municipalities, by any rate per cent. which it deems requisite to establish a just proportion between all the valuation rolls made in the county municipality. Nevertheless, the county council cannot in any way reduce the total amount of all the valuation rolls made in the county municipality and forwarded to its office. The valuation roll so amended serves for county purposes only." 34 V., c. 68, s. 740; 45 V., c. 35, s. 22. 6155. Article 743 shall read as follows: 743. It remains in force until the coming into force of the new valuation roll, made in accordance with the provisions of this title; and, during such time, it serves as a basis for all taxes, rates, apportionments in money, labor or materials, imposed in virtue of municipal by-laws, procès-verbaux, or acts of apportionment, as well as for any real property qualification excepting that of local councillor, and for the payment of all municipal debts, except in special cases otherwise provided for by the provisions of this Code." 34 V., c. 68, s. 743; 35 V., c. 8, s. 4. 6156. Article 744 is repealed. 35 V., c. 8, s. 12. 6157. Article 746 shall read as follows: "746. After every change of owner or occupant of any land set forth in the valuation roll in force, the local council on a written petition to that end, and after sufficient proof, shall erase the name of the former owner or occupant, and inscribe on such roll the name of the new one, as well as the name of every tenant of any lot appearing in the valuation roll." 34 V., c. 68, s. 746; 45 V., c. 35, s. 23. 6158. The following article is added after article 746: "746a. The local council shall, in any year in which a new valuation roll is not made, revise and amend the valuation roll in force, for local purposes only, by complying with the formalities prescribed by articles 736, 737, and 738. Such revision takes place during the months of September or October, in the judicial districts of Gaspé, Rimouski, Kamouraska, Montmagny, Chicoutimi and Saguenay, and during the months of June or July, in the other districts of the Province. The amendments, so made to the valuation roll, come at once into force, subject nevertheless to the appeal to the Circuit Court under article 1061." 46 V., c. 28, s. 6. SECTION VIII. AMENDMENTS TO TITLE THIRD OF BOOK SECOND. OF MUNICIPAL ROADS. 6159. Article 751 shall read as follows: "751. Public roads under the control of the Federal or Provincial Government, and turnpike roads governed under letters-patent or special acts or under the law respecting companies for the construction of roads, do not fall under the control of municipal corporations. 2. Roads and bridges built by the Provincial Government in a municipality are at the charges of the local municipality or of the municipality of the county, as the case may be, in the same manner as all other roads and bridges. 3. Any municipal council has the right to regulate by procès-verbal any colonization road or bridge built by the Provincial Government, but can not order it to be closed without an order of the Commissioner of Agriculture and Colonization. 4. If, however, the Government establish toll-gates upon any colonization road or bridge, it ceases to be at the charges of the municipality." 34 V., c. 68, s. 751; 42-43 V., c. 8, ss. 2, 3 and 4; 50 V., c. 7, s. 1. 6160. Article 753 shall read as follows: 753. Every part of the land of a discontinued road returns of right to the land from which it had been detached and is at the charge of the occupant of such land. If the land of the discontinued road has not been taken from the neighboring lots, it returns of right to the lands between which it is situated, in the proportion of one-half to each. Nevertheless, if one of the proprietors whose property borders upon the discontinued road, gives the ground or a part thereof required for the new road, the land of the former road belongs to him proportionately to the extent of that given by him. Persons who have shares of fencing along the discontinued road, have the right of removing such fencing, within fifteen days from the closing of the road." 34 V., c. 68, s. 753; 41-42 V., c. 10, s. 29. 6161. Article 755 shall read as follows: "755. Until otherwise provided in virtue of articles 758 or 759: 1. Every municipal road or every part thereof, wholly situate in one local municipality is a local road; 2. Every municipal road or every part thereof, lying between two local municipalities, or partly in one local municipality and partly in another, is a county road; and if such road or part of a road lies between two local municipalities which form part of two county municipalities, it is the road of such two county municipalities.' 34 V., c. 68, s. 755; 45 V., c. 35, s. 24. 6162. The following article is added after article 762: "762a. Any by-law or procès-verbal made to close a road leading into or from any neighboring local municipality, or for diverting such road at a point where it leads into or from such municipality, has no force or effect until approved of by a resolution of the county council, carried in the affirmative by two-thirds of the members composing such council. If the neighboring local municipality forms part of another county municipality, the by-law or procès-verbal must be approved of by a resolution of the board of delegates of such county municipalities, carried in the affirmative by two-thirds of the members composing the board of delegates." 36 V., c. 21, s. 21. 6163. Article 767 shall read as follows: 767. Every village council owns the land acquired or reserved for streets and public squares, and may, on opening up such streets, deviate from the plan, by giving the land marked out in such plan in compensation for that which has been taken in its place, notwithstanding the provisions of title eighth of this book; provided always that the opening of such street has become necessary, owing to the sale of some lots bordering on such street." c. 68, s. 767; 36 V., c. 21, s. 22; 48 V., c. 28, s. 14. 6164. Article 774 shall read as follows: 34 V., "774. The fences which separate any front road from |