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neglect to be proceeded against, and with the same effect in all respects as prescribed in Section eighty eight of Chapter 100, of Rates and Taxes.'

63. If any constable refuses or neglects to pay over to the Justice who issues any execution or warrant for any penalty or sum of money under this Chapter, any money received by such constable in satisfaction of such execution or warrant, such constable shall be liable for each act of refusal or neglect to be proceeded against, and with the like effect in all respects as prescribed in Section eighty nine of the said Chapter relating to Rates and Taxes.

64. The Commissioners of the Roads in the Parishes of Maugerville, Sheffield, and Lincoln, in the County of Sunbury, and of Canning, Cambridge, and Gagetown, in Queen's County, may apply such parts of the statute labour ofthe inhabitants, as proprietors of land in said Parishes respectively, as they deem necessary, to secure and defend the road on the banks of the River Saint John therein, and to procure materials necessary for that purpose.

65. That part of the statute labour in Sunbury and Queen's so employed where the public road runs, may be performed at the times in each year when most practicable, under the direction of the Commissioners; the Surveyors and Commissioners shall make return thereof in time to be submitted to the County Council of the Counties respectively at their July meetings.

66. All moneys collected under and by virtue of the twenty fifth and twenty sixth Sections of this Chapter from females, minors, and non-residents, on real estate cituate on Islands in the River Saint John, shall be expended on the highways in the Parish and District wherein the owner resides ; provided always, that the owner of such real estate so taxed reside in the County in which the property is situate, if not, then and in such case the same shall be expended on the highways in the Parish to which such Island may be attached.

67. The duty of assessing, levying and collecting the moneys so to be expended in the Parish where the owner resides, shall be performed by the Commissioners of Highways and Collectors of Rates in such Parish, instead of in the Parish where the Islands are situate, and in the same

shall, chways. ded as he

manner as all other assessments and collections for Highways are made, and shall, when collected, be paid to the said Commissioners of Highways of the Parish where the owner resides, to be by thein expended as hereinbefore mentioned.

68. This Chapter shall apply to all Cities, Towns, and Parishes, but in so far only as the same is consistent with any local laws concerning highways in force in any such City, Town, or Parish : and unless there is something in the context inconsistent herewith, whenever by virtue of this Chapter money is required to be paid iu lieu of statute labour in any Parish or District, the Commissioner or Commissioners authorized to expend such moneys shall only expend the moneys which they shall collect during the year he or they are in office, and shall not incur any debt or liability respecting the repairing or maintaining of roads to be paid out of the road collections for the succeeding year.

SCHEDULE The following Forms, or Forms to the like effect, may be used in proceedings under this Chapter:-

Notice by Collector in Newspaper. The undermentioned persons, assessed for road work in the Parish of , in the County of , are required to pay to the Subscriber their respective assessments, with the costs of advertising, otherwise legal proceedings will be taken against the real estate, situate in the said Parish, for payment of the same, at the end of three months.-Dated the day of

187 .

N. ().

$2 40
R. S.

4 80 Form of Summons. County of

To any Constable of the Parish of Summon N. O. to appear before me at my office in said Parish, on the day of , at the hour of to answer the complaint of the Commissioners of Roads for said Parish, for dollars and cents, for neglect to perform road work, and make return hereof forth with, as by law directed.-Dated the day of 187.

G. H., Justice of the Peace.

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Form of Capius. ('ounty of

To any Constable of the Parish of You are hereby required to take the body of N. O., and him safely keep, till he shall give good bail, to answer the complaint of the Commissioner of Roads for said Parish for

dollars and cents for neglect to perform road work, and notify the defendant that the cause will be heard before me at my office on the day of at the hour of ; in default of bail being given, you are required to bring the said defendant before me, that he may be dealt with as the law directs.-Dated the day of 187.

G. H., Justice of the Peace. Oath for dollars and

cents. Form of Execution. County of

To any Constable of the Parish of Levy of the goods and chattels of N. O. in your Parish

dollars and cents, which the Commissioners of Roads for said Parish recovered against him in the Court before me, and

dollars and

cents for costs for neglect to perform road work, besides your costs of levying this Execution, and pay over such money to the said Commissioners : For want of goods and chattels whereon to levy, take the body of N. O. and deliver him to the keeper of the gaol of the said County, to be by him kept in confinement for days, unless the said several sums and your costs be sooner paid --Giren under my hand this day of 187 .

G. H., Justice of the Peace.

Warrant to sell Property.

To the Sheriff of
A. B. of the Parish of , in the County of
haring been assessed in the Parish of

(as the case may be,) in the sum of for Highway rate; and due notice according to law having been giren, and the same not having been paid, and C. D. and E. F., Commissioners of Roads for the said Parish, having applied to us, we do order

and command you to levy on the personal estate of the said
A. B. for said amount, together with for the expenses,
besides your costs and charges and on no personal property
being found, to sell at public auction to the highest bidder,
first giving thirty days notice of such sale, so much of the
real estate of the said A. B., situate in the said Parish, as in
your judgment shall be sufficient to pay the said assessment,
together with the expenses, costs and charges aforesaid, and
make return hereof forthwith to us.—Dated the
A. D. 187 .

L. M., J. P.
N. O., J. P.

bated the




PURPOSES. Section.

Section. 1 Amount of annual tax.

Unimproved Granted Lunds in York 2 No tax on lands held for Imperial

County. purposes.

12 County Council of York County to 3 Assessors to prepare lists, &c.

appoint Commissioners, &c. 4 Lands of non residents exempted 13 Councillors of the Parish may fill in certain cases.

vacancy, &c. 5 Assessors to file copies of assess. 14 All moneys to be paid over to ment lists.

such Commissioners. 6 Remuneration of Assessors. 15 Commissioner to be allowed five 7 When lands to be exempt.

per cent of money expended by 8 What improvements shall not ex. · him. empt lands.

16 Powers and duties of Commis9 Expenditure of noneys collected sioners. under this Chapter.

17 Owner of land may notify Com10 Assessors' neglect of duty, penalty m issioner of the place where for.

money shall be expended. 11 Commissioner refusing to account 18 WhenCommissioner may perform

for moneys received, how pro- duties in adjoining Parish. ceeded against. 1. There shall be annually assessed and collected a rate or sum of one half cent on every acre of granted wilderness land, except as hereinafter excepted; the said sum to be paid by the respective owners thcreof, and to be assessed, levied, collected and applied as hereinafter prescribed and directed.

2. Nothing in this Chapter shall authorize an assessment upon lands granted and held in trust for Imperial purposes, or used for purposes of national defence.

3. It shall be the duty of the Assessors of Rates in the sereral Parishes, in each and every year, to prepare a list shewing the quantity of land to be taxed in their respective

Parishes, with the amount to be assessed upon each individual, and deliver a true copy thereof, on or before the first dayofJuly in each and every year, to the Collectors appointed for the said Parishes to collect the Parish rates, and the said sum or tax shall be collected, sued for and recovered in the same manner as County or Parish rates and taxes are collected, sued for, and recovered ; and when collected, the Collector shall, on the first Monday in every month, pay all moneys receired by him during the previous month to the Commissioners appointed for the expenditure of Bye Road appropriations for the Parish in which the lands lie.

4. Where any person non-resident in a Parish is assessed in such Parish in respect to County or Parish rates on property or income by reason of his carrying on business there. in the unimprored lands of such person situate in such Parish shall not be liable to taxation under this Chapter; provided that this Section shall not apply where the only business carried on is the procuring or getting of lumber from off the lands in reference to which it is sought to impose the said


5. The Assessors of Rates shall without delay file in the Office of the County Secretary a true copy of the assessment lists so made by them under this Chapter, in the same manner as in assessments in other cases, and the Collectors shall render an account of the collections made by them into the Office of the County Secretary, in the same manner as is now required in other assessments for County and Parish rates.

6. The Assessors shall be entitled to receive from the Collectors at and after the rate of five per centum upon the amount assessed, for their trouble in making the assessment hereunder, to be paid by the Collectors respectively out of the first moneys collected, and the Collector shall retain out of all moneys by him collected hereunder, at the rate of fire per centum for his trouble in making such collection.

7. When any proprietor of any lot or tract of land containing three hundred acres or less shall cause some person to reside thereon, or be residing thereon himself, or when any non-resident proprietor of any lot or tract of land shall have improved and brought into a state of cultivation ten acres for each and every hundred acres of land of which such person shall be the owner for the time being as aforesaid, such tract

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