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imposed by this Act.
ized to be summarial and may be
Commencement of Act.
Recovery of fines LXXXIX. And be it enacted, That the fines and forfeitures author
ized to be summarily imposed by this Act, when it is not otherwise herein provided, shall and may be levied and collected by distress and sale of the offenders's goods and chattels, under the authority of any Warrant of Distress for that purpose, to be issued by the Justice or other person before whom the conviction shall have been had: and in case there shall be no goods or chattels to satisfy such Warrant, such offender shall and may be committed to the Common Gaol of the
County for any period not exceeding one month. Extent of Act.
XC. And be it enacted, That this Act shall apply solely to that part of the Province called Upper Canada; that the Interpretation Act shall apply to this Act; that the words “ County” and “ Township” shall be held to include Unions of Counties and Townships while such Unions shall continue; and that the word “ Ward" shall not be held to extend to or apply to any rural ward in any Township; and the words, “ County Council” shall include “ Provisional County Council,” unless there shall be something in the subject or context repugnant to such construction.
XCI. And be it enacted, That this Act shall commence and have force and effect upon, from and after the first day of January, one thousand eight hundred and fifty-four, and not before, except the section next following which shall come into force immediately after the pas
sing of this Act. Case of new Mu- XCII. And be it enacted, That if any new Municipality has been any'County pro- erected or set apart within any County so that there shall be no Asgards their share sessment Rolls of such new Municipality for the year one thousand
eight hundred and fifty-two, and that the just share of any County tax for the year one thousand eight hundred and fifty-three cannot be ascertained according to the provisions of the Assessment Law Amendment Act of 1851, the County Council shall nevertheless at the meeting to be held on the third Monday in June of the current year, in order to equalize the Assessment Rolls, examine the Rolls of one thousand eight hundred and fity-two, of the former Municipality or Municipalities of which such new Municipality then formed part, and ascertain to the best of their judgment, what part of the assessment of such Municipality had relation to the new Municipality, and what part should continue to be accounted as the assessment of the original Municipality, and their several shares of the County tax for the year one thousand eight hundred and fifty-three, shall be apportioned between
them accordingly. Short title of Act. XCIII. And be it enacted, That in citing and referring to this Act
in any Statute, pleading, instrument or otherwise, it shall be sufficient
vided for, as re
of County taxes for 1833.
to use the expression “The Consolidated Assessment Act of Upper Canada, 1853."
tion of the local division in which the real property
Column 3, Number of Lot, House, &c., in such division.
of the property.
the party assessed.
N. B.—Columns 5, 6 and 11 apply only to Cities, Towns and Villages, and column 7 only to Townships.
Lon the day of_
SCHEDULE C. Take notice that you are required to attend the Court of Revision on the day of
(Signed,) X. Y.
ARREARS OF TAXES.
ACT 13 & 14 VIC., CAP. 69.
An Act to enable Collectors of Local Taxes in Upper Canada, for
the several years between one thousand eight hundred and thirty six and one thousand eight hundred and forty-nine, (both inclusive,) to recover taces accrued in such years respectively, and
remaining due. Whereas there are considerable amounts of Local Taxes, Rates and Assessments accrued in Upper Canada, between the years one thousand eight hundred and thirty-six and one thousand eight hundred and forty-nine, both inclusive, still remaining due and unpaid; And whereas difficulties bave arisen and doubts exist as to whether the several Collectors appointed for such years respectively, can now legally enforce payment of such arrears, and it is but fair and just that the parties assessed and in arrear should be required to pay the Taxes due by them: Be it therefore declared and enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and of the Legislative Assembly of the Province of Canada, constituted and assembled by virtue of and under the authority of an Act passed in the Parliament of the United Kingdom of Great Britain and Ireland, and intituled, An Act to re-unite the Provinces of Upper and Lower Canada, and for the Government of Canada, and it is hereby en
acted by the authority of the same, That it shall and may be lawful for office may collect any Collector or Collectors in office during the present or any future
year in the Town, Township or place in and for which he or they may be such Collector or Collectors respectively, to demand, collect, levy, sue for, recover and receive, in the same way and by such means as
arrears of former years.
party in detault,
ceeding for en
any Collector or Collectors may then lawfully use for collecting, levying and recovering local Taxes in Upper Canada, all such arrears of Taxes, Rates and Assessments as became due between the years one thousand eight hundred and thirty-six and one thousand eight hundred and forty-nine, (both years inclusive) and which now remain due and unpaid.
II. And be it enacted, That no person shall be sued for recovery of Notice to the 11 any such arrears until the same shall have been first demanded by the and mode of proCollector or person specially appointed as aforesaid in the usual way, forcing payment, and four days (exclusive of the day of demand,) shall have elapsed without payment being made; and the Collector shall be the plaintiff in the suit or proceeding, which proceeding shall be by and before a Judge of the Division Court, or two Justices of the Peace, by summons and distress warrant in the usual way, or before the Judge of the County Court, who shall have power respectively to examine the parties themselves, if they or he deem it necessary, and their witnesses on oath, and to receive in evidence all such matters as they or he see fit to receive, in order to enable them to arrive at a just and equitable deci. sion in the matter; and they or he shall have power to award to either party such reasonable costs as they or he may think proper, and also to allow the defendant to set off any money, produce, work or other matter heretofore paid, or delivered to, or performed by him for the Collector suing, or to or for the Collector who acted at the time when he became in arrear, if it shall appear to the said Justices or Judge, at the hearing of the case, that any such payment, delivery or performance was intended to be in satisfaction, either wholly or in part, of the arrears, claimed, and the said Justices or Judge, as the case may be, shall decide according to the legal or equitable merits of each case; any law or usage to the contrary thereof in any wise notwithstanding.
III. Provided always, and be it enacted, That such Collectors as Taxes so colaforesaid, shall pay over the sums by them collected as aforesaid, to a the Treasurer or other officer entitled to demand and to receive the same, first deducting their lawful charges and allowances; and in default thereof, shall be subject to such penalties or legal proceedings as are provided by the laws of Upper Canada, with regard to Collectors failing to account for or pay over taxes due in the localities for which they are appointed.
lected to be paid over to the proper treasurer.
, 16 VIC T., CA P. 183.
An Act to provide for the recovery of the Rates and Taxes intended
to be imposed by certain By-laws of the late District Councils of
Upper Canada. Whereas the District Councils of several of the late Districts of Upper Canada, intending to carry into effect the enactments of the Act of
the Legislature of this Province, passed in the Session held in the 4 & 5 V. c. 10. fourth and fifth years of Her Majesty's Reign, and intituled, An Act to
provide for the better internal Government of that part of this Province which formerly constituted the Province of Upper Canada, by the establishment of Local and Municipal authorities therein, bare, since the passing of the said Act, passed divers By-laws imposing rates or taxes on lands in the said Districts, and the rates or taxes so imposed, have been paid by the great majority of the inhabitants and land-holders therein; And whereas it appears that the total sum or sums to be raised under such By-laws, and the purpose to which they were to be applied, were not first determined by some of the said District Councils, and the sums afterwards apportioned and rated on the lands in the said Districts, but a certain rate or tax of so much per acre was at once imposed on such lands, and that the said By-laws, or some of them, were otherwise informal, and contained provisions not strictly in accordance with the said Act; And whereas doubts may exist as to the true meaning and intention of the forty-first Section of the said Act, and it is expedient to remove any such doubts as to the powers intended to be conferred on such District Councils of imposing rates or taxes upon lands, and to legalize such rates as if defective in form, were not inconsistent with the true intent and spirit of the Act above recited; And whereas in several of the said Districts certain lands were sold for arrears of taxes which had accrued under the said By-laws, and it is expedient to remove any doubts which may exist as to the legality of such sales, and to confirm them with such provisions and limitations as shall secure the owners of the lands from any injustice: Be it therefore enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and of the Legislative Assembly of the Province of Canada, constituted and assembled by virtue of and under the authority of an Act passed in the Parliament of the United Kingdom of Great Britain and Ireland, and intituled, An Act to re-unite the Provinces of Upper and Lower Canada, and for the Government of Canada, and it is hereby enact