before any debt or salary due or payable by the City or Town, respectively, and shall be paid over accordingly to the Board or its Secretary.

be assessed.

tax.

(7) The said rates and assessments shall be Rates, how to made, assessed, and levied as follows, that is to say: A tax of one dollar shall be assessed and one dollar poll levied on the poll of every male inhabitant of the District of the age of twenty-one years and upwards (not being in indigent circumstances), and the balance of the sum shall be assessed and levied in the same manner as other City or Town rates, or as specially provided in any City Balance in or Town for the assessing and levying of such balance; the said rates and assessments shall be collected in the same manner as other City rates; and the sum so raised shall be paid by the Collector or Treasurer on the order of the P'oard of Trustees, notwithstanding any local law or regulation to the contrary.

of

ordinary way.

any existing

annually.

(m) The Board of Trustees is hereby au- Board may rent thorized to co-operate with the governing body school house any School existent, on the day of the passing of this Act, on such terms as to the Board shall seem right; but any such arrangement shall be annual in its nature, and shall be determinable by effluction of time, or on breach of conditions, and shall not include the building or furnishing of School houses; and in such cases the Board And make allowmay make allowance to such Schools out of the ance to such funds under its control; but no such funds shall must be Free be granted in support of any School unless the ducted accordsame be a Free School and conducted in every respect in conformity with this Act and the regulations of the Board of Education.

schools, which

Schools and con

ing to law.

ally to appoint

(n) The Council or Wardens shall annually Council annuappoint two Auditors to audit the accounts of Auditors. the Board of Trustees, and the expenses of such

Title to all school property

tees and not

tion.

audit shall be paid out of the contingent expenses of the Board.

(0) The title to all school property shall be vested in Trus- vested in the Board of Trustees, and such propliable to execu- erty shall not be subject to taxation or liable to be taken in execution; but in case of any judgment being recovered against the Board of Trustees, they shall forthwith notify the Council or Wardens of the amount thereof, and the like steps shall be taken by the Council or Wardens to levy and collect the same as in other cases provided for by this Act.

General provi

sions of the Act

(p) All the provisions of this Act, except to extend to the as herein otherwise provided, shall extend to the City of Charlottetown and to the Town of Summerside.

towns.

bentures issued

Interest on De- XCIV. Debentures issued by any school, purby School suant to the provisions of this Act, shall be teed by Govern- submitted to the Provincial Treasurer, and

Board guaran

ment.

when countersigned by him the interest, but not the principal, payable by such Debentures, shall be considered as guaranteed by the Government of this Province, in case the same is not paid by the School Board, and the said interest shall form a charge upon the revenues of this Province; and if under any circumstances the Government of this Province should be called upon to pay any such interest, the Provincial Secretary shall immediately notify the How Govern City Council, and the Treasurer and Collector of the City of such fact, and such Treasurer and Collector, or one of them, shall repay to the Provincial Treasurer the amount which the Government may have so paid out of the first funds of the City which shall thereafter come to their hands.

ment is to be indemnified.

Any town hereafter incor

INCORPORATED TOWNS, ETC.

XCV. The provisions of this Act relating to

take advantage of provisions re

Summerside.

schools in the City of Charlottetown and the porated may Town of Summerside, may, as hereinafter pro-ating to Charvided, be extended to any Town or Village lottetown and which may hereafter be incorporated with the substitution of the words "Town Wardens" for "City Council," and the amount of Debentures shall not exceed the sum limited for the town of Summerside, and such debentures shall be payable in twenty years after date thereof, provided always that the Town Wardens shall, at a meeting called for such purpose, determine in favor of the adoption of such provisions, and shall, under the corporate seal, certify the same to the Governor in Council, who shall appoint a proportion of the Trustees, as provided for the City of Charlottetown and Town of Summerside.

XCVI. From and after the coming into oper- Repeals $1 Vic. ation of this Act, the Act made and passed in Cap. 6. the thirty-first year of the reign of Her present Majesty, Cap. 6, entitled "An Act to consolidate and amend the several laws relating to Education" shall be repealed, and its repeal shall not revive any law by it repealed, nor shall its repeal prejudice any valid existing contract made thereunder.

XCVII. This Act shall come into force and operation on the first day of July next.

Act comes into force 1st July.

CAP. II.

The Assessment Act, 1877.

(Passed April 18th, 1877.)

Be it enacted by the Lieutenant Governor,

Council, and Assembly as follows :-

I. This Act may be cited as " The Assessment Title of Act. Act, 1877."

How far it extends.

Interpretation

clause,

Real Estate.

Ratepayer.

District.

Treasurer.

Property exempt from

operation of Act.

erty.

II. Excepting as hereinafter mentioned it shall extend to the whole Province.

III. 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.) "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.

(2.) "Ratepayer" shall mean a person rated on the Assessment list of the year.

(3.) "District" means that portion of territory into which the Province may be divided to return members to the House of Assembly. 4.) "Treasurer' or "Provincial Treasurer means the Provincial Secretary and Treasurer of this Province.

"

IV. The following property shall be exempt from taxation.

(1.) All property vested in or held by Her Crown prop- Majesty, or vested in any public body or body corporate, or person in trust for Her Majesty or for the public uses of the Province.

Public School property.

Places of
Worship.

Real estate

situate in but

"owned out of

(2.) Property belonging to Public School Districts.

(3.) Every place of worship, the residences of clergymen acting as pastors of congregations, and land used in connection therewith, not exceeding five acres in one block, and churchyards or burial grounds.

V. All real property situate within, but owned out of the Province, shall be liable to assessment Province liable in the same manner, and subject to the like exemptions, as other real property under the provisions of this Act.

to assessment.

basis of rating.

VI. Real Property shall be rated at its full Cash value, cash value.

THE INCIDENCE OF TAXATION.

Poll-tax, one

VII. All rates and taxes shall be levied as Incidence of follows:-The sum of one dollar shall be levied taxation. by an equal rate as poll-tax on male persons, Pollar. being twenty-one years of age, not being paupers, and the residue of the sum to be raised Residue to be shall be levied upon the whole rateable real estate. property, in just and equal proportion, according to the assessed value or amount of the same.

raised from real

be determined

yearly by

VIII. And such residue shall be determined Such residue to upon and voted by the Legislature each year in on and voted addition to the poll-tax of one dollar hereby Legislature. authorized, and the amount so voted and determined upon shall be distributed by the Provincial Treasurer among the ratepayers, respectively, according to the values of their real property, as returned by the Assessors as a♦curately as can be; and no greater amount than that voted by the Legislature shall be demanded or collected in any year.

IX. The poll-tax shall be levied upon each Each inhabitant person in the District where he is an inhabitant. to pay poll-tax. X. A person who, when inquired of by the

ratepayer if un

determined.

Assessors of a District, shall refuse to state where Residence of he considers his legal residence to be, shall, for known, how the purpose of taxation in respect of his poll or property, be deemed an inhabitant of such District; if, when so inquired of, he designates another place as his legal residence, the Assessors shall notify the Assessors of such other Assessors' District, who, upon receiving the notice, shall tax such person as an inhabitant of their District, but such person shall not, by reason of anything in this section, be exempted from being assessed in the District of his legal domicile, and, if the Assessors so assess such person, they shall

duties.