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Recovery of fines imposed by this Act.

Extent of Act. Interpretation Clause.

Commencement of Act.

Exception.

Case of new Municipalities in

vided for, as re

gards their share

of County taxes for 1853.

LXXXIX. And be it enacted, That the fines and forfeitures authorized 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.

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.

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 Assessment 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 thous and 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

to use the expression "The Consolidated Assessment Act of Upper Canada, 1853."

SCHEDULE A.

Column 1, Name of taxable party.

Column 2, Number of Concession, Street, Square or other designation of the local division in which the real property lies.

Column 3, Number of Lot, House, &c., in such division.

Column 4, Number of Acres, or other measures, shewing the extent of the property.

Column 5, Rental of each separate parcel of real property.

Column 6, Yearly value of each separate parcel, when the rental is not assessed.

Column 7, Actual value of each separate parcel.

Column 8, Actual value (or yearly value) of all the real property of the party assessed.

Column 9, Amount of taxable income.

Column 10, Total value of personal property.

Column 11, Yearly value of the same.

N. B.-Columns 5, 6 and 11 apply only to Cities, Towns and Villages, and column 7 only to Townships.

SCHEDULE B.

Appeals to be heard at the Court of Revision, to be held at on the day of

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Schedule A.

Schedule B.

Schedule C.

SCHEDULE C.

at

Take notice that you are required to attend the Court of Revision

on the

matter of the following appeal:

Appellant

Subject

To J. K.

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Preamble.

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An Act to enable Collectors of Local Taxes in Upper Canada, for the several years between one thousand eight hundred and thirtysix and one thousand eight hundred and forty-nine, (both inclusive,) to recover taxes 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 have 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 enacted 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

Collectors in

arrears of former years.

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.

party in default,

ceeding for en

&c.

II. And be it enacted, That no person shall be sued for recovery of Notice to the 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 decision 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.

lected to be paid

per treasurer.

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 over to the prothe 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.

Preamble.

16 VICT., 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, have, 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

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