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RATES AND TAXES. Section.
Section. 1 To what localities this Chapter
County Valuation. shall apply,
35 Valuators to be appointed. 2 Construction of terms.
36 Board of Valuators. Exemptions.
37 Duties of Valuators. 3 What property to be exempt. 38 & 39 Duties of Assessors in rela
tion to valuation. How Property and Income shall be
De 40 Assessors may require informa. valued.
tion to be given. 4 Property to be rate i at its full 41 Secretary of School Trustees value.
bound to furnish statements, &c. 5 Income to be rated at its actual 42 Assessors bound to fill up and re. amount.
turn Schedules, &c., when. 6 Amount not to be subject to de- 43 Valuators to revise Schedulos.
duction by reason of indebted- 44 To make up lists of ratepapers. ness, &c.
45 To file list of valuations. The Incidence of Taxation. 46 Clauses of Chapter relating to
County valuation, to what to ex. 7 Rates and Taxes, how levied.
tend. 8 Poll tax. 9 & 10 Residence, how deterinined. 47 Real Estate owned by City. Tuwn.
or Parish, to be taken into acAssessment of Real Estate.
count. 11 & 12 Real Estate, where assessed: 48 New valuation to be made after 13 Mortgagor to be deemed owner; five yoars. exception.
49 Apportionment in case of new 14 & 15 Úndivided Real Estate.
Parishes or Towns. 16 Trust Estates, in whose name as. 50 Assessment Act of 1875 to consessed.
tinue in force for certain pur. 17 Real Estate of Infants.
poses; proviso as to valuation 18 Real Estate of Corporations.
1876. Assessment of Personal Property.
Annual A 880ssmant. 19 Personal property to be assessed 51 Assessors to give notice on re.
where owner resides; exceptions. ceiving Warrant of Assessment; 20 Undistributed Personal Estate, what notices shall contain. where assessed.
52 Every ratable person bound to 21 & 22 Personal property in trust, deliver statement. where assessed.
53 Assessors bound to verify infor::3 Personal property of partnership, mation by inquiry. where assessed.
54 Penalty for false statement. 24 Personal property of Corpora- 55 Consequences of refusal to give tions, where assessed.
staternent. 23 Incoine derived from stock not 56 Statement under oath, as to what to be assessed.
conclusive. 26 Executor, &c., may have recourse 57 Secretary of School Districts to against Estate.
furnish names of ra table in27 & 28 Foreign Corporations, how habitants. rated.
58 Assessors to specify value of real 29 Property of Corporations, for how and personal property and inmuch assessed.
come of each person. Assessment of Incomes. 59 Assessors to post list; objections
thereto. 30 & 31 Incomes, where to be assessed 60
sea 60 Appeal from assessment. Warrant of Assessment. 61 & 62 Valuators to hear appeal ; 32 County Council to apportion as when and how heard. sessment.
63 & 64 Objections under Section 59; 33 Secretary to direct Assessors to proceedings thereon. levy rate.
65 Valuation of property of Assessor, 34 All rates may be included in one how objected to.
66 Assessment Roll to be filou; form
Section. 67 When Roll to be filed ; penalty for 101 Justice to act until superseded. delay.
102 When duties of Collector to end. 68 Appeal of non-residents.
103 Rates due on passage hereof, Collection of Rates.
how collected. 69 Assessors to furnish lists to Col. Compensation to Officers. · lectors, &c.; precept.
104 Valuators, &c. may be allowed a 70 Collector to collect rates forth- per centage.
General Provisions. 71 To notify non residents.
105 No assessment illegal for excess 72 & 73 Non payment of rates; pro- of amount ordered ; exception. ceedings for recovery.
106 Acts of County Secretary, &c., 74, 75 & 76 Proceedings in case of may be performed after time non-residents.
limited. 77 When Secretary shall issue his 107 Assessors may omit excess from Warrant.
assessment on authority of the 78 Sheriff' to file Memorandum of Secretary. Warrant.
108 Assessors may correct errors and 79 Sheriff to sell after six months ; omissions. manner of sale.
109 Objections to assessment, other 80 Sheriff' may postpone sale.
than objections for over rating, 81 Form of Deed; when to take how made. effect.
110 When rule nisi may be granted. 82 Deed to be prima facie evidence lll Norate to be quashed; exception
of regularity of proceedings. 112 Powers of Court on rule nisi. 83 Successor may complete sale 113 Assessors to obey all orders of when Sheriff dies.
Supreme Court. 84 Sheriff to file Warrant after sale 114 Costs on rule nisi. completed.
115 Costs may be recovered on bond 85 Proceeds of sale, to whom paid. filed. 86 Collector may sue for rate in his 116 Suit on bond, how brought. own nane.
117 Copies of documents may be 87 Rate may be collected by acting used in case of any certiorari. Collector.
118 No rate or assessment to be 88 Refusal of Justice to pay over wholly quashed. money, penalty for.
119 Corrected assessment to be paid 89 Wrongful detention of money by within ten days after correction. Constable, penalty for
120 All rates may be included in one 90 Justices to make returns of mo assessment ; exception.
neys collected froni defaulters, 121 Money paid on rate quashed to &c.
be returned. 91 Collector to make monthly pay- 122 No action to be brought against ments.
Collector in respect thereof. 92 Collectors' neglect of duty, pen. !23 County Council may order pay. alty for.
ment of costs on rule nisi out of 93 Receipt of authorized person to County funds.
be a discharge to Collector. 124 County Treasurer may detain 94 Collector to make return of all moneys of any defaulter.
taxes paid, and of demands made. 125 Such inoneys to be placed to de95 Lists of defaulters to be posted. faulter's credit. 96 When Execution may be issued. 126 County Secretary to specify the 97 Collectors' neglect to make re. amount due from such defaulter turns, penalty for.
on order for payment. 98 Executions, how long in force. 127 Fines,&c. to be applied to County 99 Justice to pay all moneys to purposes. County Treasurer.
128 General provisions of this Chap. 100 Justice to make returns of pay- ter, to what to extend. ments by defaulters.
Schedule. 1. This Chapter shall extend and be applicable to all Parishes, Incorporated Towns,and Cities, except so far as special provisions inconsistent herewith may exist or may be made
in reference to the assessing and levying of Rates and Taxes in any of such Parishes, Cities, or Towns.
2. The following terms shall have the meaning herein assigned to them, in addition to any other meaning they may properly bear, except so far as the context is inconsistent therewith or repugnant thereto :
(1) “Parish ” shall mean Parish, Incorporated Town, or City, subject to the exception in the preceding Section mentioned;
(2) “Real Estate ” and “Real Property ” shall include land and all buildings or other things erected thereon or belonging or affixed thereto,and also any term of years in land ;
(3) “ Personal Property” shall include goods, chattels, money at interest or otherwise, securities, notes, mortgages, debentures, accounts, public stocks, and debts due the ratepayer, and all other property, except real estate and income, as herein defined, and except property herein expressly exempted, subject however to a deduction from the amount or value of such personal property of the amount of just debts owing by the ratepayer;
(4) “Income” shall mean the annual profits or gain arising to any male inhabitant from any place, office, profession, trade, calling, employment, labour, or occupation, or from any other source whatsoever not declared exempt by this Chapter, but it shall not include the profits or gain of a farmer arising from his farm, or the rental of real estate within the Province, or the profit or gain derived (apart from industry, labour, and skill,) from invested personal property, or the earnings of a ship or vessel;
(5) “ Property” shall include real and personal property as herein defined ;
(6) “Ratepayer" shall mean a person rated on the assessment list of the year, in respect of property real or personal, or income;
(7) “ Person ” shall include any Corporation liable to be rated;
(8) “Council” shall mean the County Council of the Municipality.
(9) “ Secretary” shall mean the Secretary of the Council, or the Secretary-Treasurer when the offices of Secretary and Treasurer are held by one and the same person, and Treasurer shall mean the County Treasurer or the Secretary. Treasurer when the offices are held by one and the same person.
EXEMPTIONS. 3. The following property shall be exempted from taxa. tion:
(1) The property of the Crown ;
(2) Property belonging to the Parish or County in which the assessment is made;
(3) Property belonging to Common School Districts ;
(6) The property of any Literary or Charitable Society or Institution;
(7) Household furniture in use;
(8) Mechanics' tools belonging to a mechanic, and necessary for carrying on his business, to the amount of two hundred dollars, fishermens' boats and nets to a like amount, and all implements of farm labour belonging to a farmer;
(9) Any surn of money received by way of pension as a Chelsea or Greenwich Hospital pensioner;
(10) The property to the amount of fire hundred dollars of a widow or unmarried female, or wife deserted by her husband and compelled to earn her own living;
(11) Income to the extent of two hundred dollars ; (12) Property specially exempted by any Act of Assembly.
How PROPERTY AND INCOME SHALL BE VALUED. 4. Real and personal property shall be rated at its full cash value, in the same inanner as if it were to be appraised as belonging to the estate of a deceased person,subject however, in the case of personal property, to a reduction for in. debtedness.
5. Income shall be rated at its actual amount ; and the amount of any person's income during the year preceding may be taken, in the absence of more certain information, as the amount of his income for the year in which the rate is laid.
6. The amount of such income shall not be subject to any deduction by reason of any indebtedness or expenses of living: but the income of merchants arising from profits of business shall be subject to a deduction equal to the interest
upon so much of the value of his stock as is rated under the head of personal property.
THE INCIDENCE OF TAXATION. 7. All rates and taxes shall, when no other provision is made, be levied as follows:--One-sixth part of the sum to be raised shall be levied by an equal rate as a poll tax on male persons being twenty one years of age, not being paupers, and the residue of the sum to bıraisd shall be levied upon the whole ratable property, real and personal, and ratable income, in just and equal proportion, according to the assessed value or amount of the same, and not upon any one or more kinds of property or income or subjects of assessment in particular, or in different proportions.
8. The poll tax shall be levied upon each person in the Parish where he is an inhabitant.
9. A person who, when inquired of by the Assessors of a Parish, refuses to state where he considers his legal residence to be, shall, for the purpose of taxation in respect of his poll or property, or income, be deemed an inhabitant of such Parish ; if, when so inquired of, he designates another place as his legal residence,the Assessors shall notify the Assessors of such other Parish, who, upon receiving the notice, shall tax such person as an inhabitant of their Parish; but such person shall not, by reason of any thing in this Section, be exempted from being assessed in the Parish of his legal domicile, and if the Assessors so assess such person, they shall not notify the Assessors of the designated Parish.
10. For the purpose of assessment on property or income, every person carrying on business in any Parish shall be deemed an inhabitant thereof.
ASSESSMENT OF REAL ESTATE. 11. Real estate, whether of residents or non-residents,shall be rated in the Parish in which it is situate to the person who is the owner or apparent owner at the time the Assessors receive the warrant of assessment.
12. Any person residing in the County of York on the western side of the River Saint John, and owning any portion of the Islands situate in the said River between Crock's Point and Fredericton, shall, in respect thereof, be rated and assessed in the Parish of Kingsclear any person residing in