Treasurer removable from office at the plea

XX. And be it further enacted by the authority aforesaid, That it shall and may be lawful for the said Justices of the Peace at their General Quarter sure of the Justices. Sessions, or the greater part of them, from time to time, to continue such Treasurer in his office, so long as they shall see convenient, and to remove him at their pleasure and appoint any other proper person in his place.

XXI. And be it further enacted by the authority aforesaid, That the following fees, and no more, shall be taken for every distress levied under this Act, -for every warrant of distress, two shillings and six pence; for every mile travelling to execute the same, four pence; and for every selling and making return, two shillings.

XXII. And be it further enacted by the authority aforesaid, That for every schedule for each Township, furnished by the Surveyor General of this Province, according to the provisions of this Act, on or before the first day of July, one thousand eight hundred and twenty, he shall be entitled to receive from and out of the Rates and Duties now or hereafter to be raised, levied and collected, to and for the uses of this Province, the sum of twenty shillings for each and every such schedule, and for every supplementary schedule thereafter, furnished as directed by this Act, the sum of two shillings and six pence, to be paid by the Receiver General of this Province, in discharge of such warrant or warrants, as the Governor, Lieutenant Governor or Person administering the Government of this Province shall issue, and shall be accounted for to the Lords Commissioners of His Majesty's Treasury, for the time being, in such manner and form as it shall please His Majesty to direct.

Fees on distress.

Compensation to Surveyor General for

the duties imposed on him by this Act.

Continuance of this

XXIII. And be it further enacted by the authority aforesaid, That this Act shall be and remain in force for the space of eight years, and from thence to Act. the end of the then next ensuing Session of Parliament.

XXIV. And be it further enacted by the authority aforesaid, That the Assessments and Rates hereby imposed, may be in the Form hereunto subjoined.

Form of Assessment Roll.

FORM

CHAP. VIII.

An Act to repeal part of and amend the Laws now in force for laying out, amending and keeping in repair the Public HIGHWAYS and ROADS in this Province.

[Passed 12th July, 1819.]

HEREAS, it is expedient to amend the Laws now in force, for providing for the laying out, amending and keeping in repair the Public Highways and Roads in this Province, Be it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Assembly of the Province of Upper Canada, constituted ed and assembled by virtue of and under the authority of an Act passed in the Parliament of Great Britain, entitled, "An Act to repeal certain parts of an Act passed in the fourteenth year of His Majesty's Reign, entitled, An Act for making more effectual provision for the Government of the Province of Quebec in North America, and to make further provision for the Government of the said Province," and by the authority of the same, That from and after the first Monday in the month of March, which will be in the year of our Lord, one thousand eight hundred and twenty, the thirtieth clause of an Act of the Parliament of this Province, passed in the fiftieth year of His Majesty's Reign, entitled, "An Act to provide for the laying out, amending and keeping in repair the Public Highways and Roads in this Province, and to repeal the Laws now in force for that purpose," and so much of an Act passed in the fifty-sixth year of His Majesty's Reign, entitled, "An Act to repeal and amend part of an Act passed in the fiftieth year of His Majesty's Reign, entitled, 'An Act to provide for the laying out, amending and keeping in repair the Public Highways and Roads in this Province, and to repeal the Laws now in force for that purpose," as enacts "that any person liable to perform the duty imposed by the before recited Act, may compound for such duty, if he or she may think fit, by paying to the Overseer the sum of ten shillings, for each cart, waggon, team and driver for each day, and every person liable to perform such labour, may compound for the same, if he or she shall think fit, by paying to the Overseers the sum of five shillings, for and in lieu of such day's duty or labour respectively," at the time and in the manner directed by the aforesaid Act, shall be and the same are hereby repealed.

II. And be it further enacted by the authority aforesaid, That from and after the first Monday in March, which will be in the year of our Lord one thousand eight hundred and twenty, every person included or inserted in or upon the Assessment Roll of any Township, reputed Township or Place, shall, in proportion to the estimate of his real and personal property stated on the said Roll, be held liable to work on the Highways and Roads in each and every year as follows, (that is to say,) if his property be not rated at more than twenty-five pounds, then his proportion of Statute labour on the Highways, shall be two days; if at more than twenty-five pounds, and not more than fifty pounds, three days; if at more than fifty pounds, and not more than seventy-five pounds, four days; if at more than seventy-five

pounds,

pounds, and not more than one hundred pounds, five days; if at more than one hundred pounds, and not more than one hundred and fifty pounds, six days; if at more than one hundred and fifty pounds, and not more than two hundred pounds, seven days; if at more than two hundred pounds, and not more than two hundred and fifty pounds, eight days; if at more than two hundred and fifty pounds, and not more than three hundred pounds, nine days; if at more than three hundred pounds, and not more than three hundred and fifty pounds, ten days; if at more than three hundred and fifty pounds, and not more than four hundred pounds, eleven days; if at more than four hundred pounds, and not more than five hundred pounds, twelve days; and for every hundred pounds above the sum of five hundred pounds, till it amounts to one thousand pounds, one day; and for every two hundred pounds above the sum of one thousand pounds, till it amounts to two thousand pounds, one day; and for every three hundred pounds above the sum of two thousand pounds, till it amounts to three thousand five hundred pounds, one day; and for every five hundred pounds above the sum of three thousand five hundred pounds, one day. Provided always, That every person possessed of a waggon, cart, or team of horses, oxen, or beasts of burthen or draft used to draw the same, shall be liable to work on the Highways not less than three days, any thing herein contained to the contrary in any wise notwithstanding.

III. And be it further enacted by the authority aforesaid, That from and after the first Monday in the month of March, which will be in the year of our Lord one thousand eight hundred and twenty, every Lot or parcel of Land in this Province, subject to be rated and assessed, but which by reason of its remaining unoccupied or for other cause may not be included in the Assessment Roll of the Township, reputed Township, or place, wherein the same is situated, shall nevertheless be rated and assessed at one eighth of a penny per acre, annually, towards defraying the expence of laying out, amending, and keeping in repair the public Highways and Roads in such Township, reputed Township, or place, to be levied by distress and sale in case of non-payment, in the same manner by the Collectors in the different Districts respectively, as the other Rates and Assessments shall and may be levied and collected by virtue of the Laws then in force for that purpose.

IV. And be it further enacted by the authority aforesaid, That the Treasurer of each and every District in this Province, is hereby authorised and empowered to receive from any person or persons paying the same, the Rates or Taxes by this Act imposed, for or in respect of all such Lands as are not returned on the Assessment Koll of any Township, or place, and that in case any Lands charged with such Rates and Taxes shall be unoccupied, and no distress can be found thereon at the time such Rates or Taxes shall be payable, it shall and may be lawful for the Collector, for the time being, of the Township or place in which such Lands are situated, at any time thereafter, to enter upon the said Lands, when there shall be any distress thereupon to be found in the actual possession of the owner or occupier thereof, and having obtained a warrant for that purpose from any of His Majesty's Justices of the Peace, to levy the amount of such Rates and Taxes

in arrear, by distress and sale, as they might have done upon the same Lands if in the occupation of such persons at the time the Rates and Taxes became due, and after deducting the legal charges of distress and sale, as well as the amount of such Rates and Taxes in arrear, such Collector shall pay the overplus, if any there be, to the person or persons occupying the premises on which such distress was made.

V. And be it further enacted by the authority aforesaid, That when the Rates and Assessments chargeable upon any Lot, piece, or parcel of Land, by virtue of this Act, shall be in arrear and unpaid for the space of three years, the said Rates and Assessments, so in arrear, shall be increased in the proportion of one third, and if suffered to remain five years in arrear, the whole shall be increased in the proportion of one half, and if suffered to remain eight years in arrear, the amount of such arrears shall be doubled, and the said Rates and Assessments shall be charged thenceforward in double the amount that would grow due according to the existing Rate or Assessment, and such Rates, so increased respectively, shall be charged against the Lands in the accounts of the Treasurer herein directed to be kept, and shall be levied in the manner herein before provided.

Statute labor may be

VI. And be it further enacted by the authority aforesaid, That any person liable to perform the duty imposd by this or any other Law now in force, compounded for. may compound for such duty, if he or she may think fit, by paying to the Overseer the sum of seven shillings and six pence for each cart, waggon, team, and driver, for each day, and every person liable to perform such labor may compound for the same, if he or she shall think fit, by paying to the Overseer the sum of three shillings and nine pence, for and in lieu of such day's duty or labor respectively, at the time and in the manner directed by Law.

VII. And be it further enacted by the authority aforesaid, That the Treasurer of each and every District of this Province, in the account which he is required to keep, for every Parish, Township, reputed Township, or place, according to the provisions of a certain Act passed in the present Session of the Parliament of this Province, entitled, "An Act to repeal the several Laws now in force relative to raising, levying, and collecting Rates and Assessments in this Province, and further to provide for the more equal and general Assessment of Lands and other ratable property throughout this Province," shall charge each lot or parcel of Land with, or credit for the amount of Taxes and Rates hereby imposed, as well as of those accruing under the last mentioned Act, and that the said books or accounts shall be produced to the Justices, and shall be subject to public inspection in the same manner as is provided by the said Act, except that no more than one fee for search shall be exacted by the Treasurer for inspection of both heads of Rates or Assessments at the same time.

VIII. And be it further enacted by the authority aforesaid, That the Collectors throughout this Province, shall pay over the monies by them received or levied at any time under this Act to the Treasurers of their respective Districts, in the manner provided by an Act of the Parliament of this Pro

Rates of composition

Treasurer to charge lands in his District

with the rates hereby

imposed.

Books to be open,

Fee for search.

Collectors to pay over monies to the Trea

surer.