What shall be

non-residents.

unless there be a special agreement between the occupant and the owner to the contrary.

VIII. And be it enacted, That unoccupied lands not known to be deemed lands of owned by any party resident or having a legal domicile in the Township, Village, Town or City where the same are situate, or belonging to any party whose residence or domicile, upon diligent enquiry by any Assessor of such Township, Village, Town or City, shall not be found therein, shall be denominated "Lands of non-residents," and shall be assessed as hereinafter provided.

Where personal property shall be

assessed and against whom.

Taxable year to

correspond with the natural year.

Taxes in townships and counties to be by estimate.

In other places by yearly rate in the pound.

As to any surplus or deficit in the

amount raised for any purpose.

In cities or incorcorporated towns

or villages.

What shall be

deemed the year

IX. And be it enacted, That every party shall be assessed in the Township, Village or Ward where he actually resides when the assessment is made, for all taxable personal property situate therein owned by him, including all taxable personal property in his possession or under his sole controul as trustee, guardian, executor or administrator; and in no case shall property so held be assessed against any other party, and if it be owned or possessed by or under the controul of more than one party, each shall be assessed for his share, or if they hold in a representative character, then each shall be assessed for an equal poi

tion.

X. And be it enacted, That all taxes which have been or which shall be levied or assesed in Upper Canada during the present year, shall be held and taken to be the taxes for the year ending the thirty-first day of December, one thousand eight hundred and fifty; and thereafter the taxes levied or assessed for any year, shall in all cases be considered and taken to have been imposed for the then current year, commencing with the first day of January, and ending with the thirty-first day of December, unless otherwise expressly provided for by the enactment or by-law under which the same is imposed or authorised or directed to be levied.

XI. And be it enacted, That the sums which shall be required by law, or by any by-law of any Township or County, for any lawful purpose, shall and may be taxed, rated and raised upon estimate of the amount required for any such lawful purpose for each year in which such tax is to be levied; but in Cities and incorporated Towns or Villages, the taxes shall be imposed by by-laws declaring the yearly rate in the pound to be levied on the yearly value of all taxable property, and the yearly value of taxable personal property shall be held to be six per cent. on the assessed actual value thereof.

XII. And be it enacted, That whenever the amount of taxes which shall be assessed in any Township or County, incorporated Village, Town or City, for any purpose, shall exceed the charges for such purpose, the overplus shall remain at the credit of such Township or County, Village, Town or City, and shall go to the reduction of the tax for the same purpose for the succeeding year, or if such purpose shall have been accomplished then to the reduction of such other tax as the Municipality, or Council of such Township cr County, Village, Town or City shall think fit to direct; and if the amount of taxes which shall be so assessed for any purpose, shall.be less than the charges for such purpose, such deficiency shall go in increase of the tax for such purpose in the succeeding year; but in Cities and incorporated Towns or Villages, the amount assessed and levied shall form part of the general funds at the disposal of the Corporation, unless otherwise specially appropriated.

XIII. And be it enacted, That the yearly value aforesaid of real proly value of lands, perty in Cities or incorporated Towns or Villages, shall be the real rackrent or full yearly value thereof, to be ascertained by the assessors in the manner hereinafter provided, for each separate tenement; except

&c.

Exception.

that if more than one-fourth of an acre of land be attached to any house or building forming a separate tenement, the overplus shall be held to be vacant ground, the full actual value whereof shall be estimated by the assessors, and the yearly interest on such value at six per cent., per annum, shall be deemed its yearly value.

XIV. And be it enacted, That for and notwithstanding any thing in the Act last above cited, or in any Act or Law to the contrary, the number of assessors or collectors to be appointed in and for any City, Town, Village or Township, shall be one or more, in the discretion of the Municipality or Council thereof; and such Municipality or Council may in their discretion appoint the same assessor or collector to act in and for any number of wards or for the whole of any City or Town.

XV. And be it enacted, That the Municipal Council of any Township, City, Town or Village, may, if they deem it expedient, divide the same into convenient assessment districts, and may assign the assessment district or districts within which each assessor shall act, and may prescribe such regulations for governing the assessors in the performance of their duties as shall not be inconsistent with this Act, or with any law in force in Upper Canada.

Number of asstors how fixed.

essors or collec

Locality may be divided into asstricts, &c.

essment Dis

sors shall make out their rolls,

XVI. And be it enacted, That between the First day of February and When the assesthe First day of April, in each year, the assessor or assessors for each Township, Village or Ward, shall proceed to ascertain by diligent enquiry, the names of all the taxable inhabitants and parties in their respective Townships, Villages and Wards, and also all the taxable property within the same, and its extent, amount and value.

XVII. And be it enacted, That the assessor or assessors for each Township, Village and Ward, shall prepare an Assessment Roll, in which shall be set down in separate columns, and according to the best information in their power, the names of all taxable parties in the Township, Village or Ward, with the extent or amount of property assessable against each, and containing the particulars mentioned in the Schedule B, for each of the items whereof the Assessment Roll shall contain a separate column.

Form of assessment rolls, and

their contents.

Statement to be

XVIII. And be it enacted, That it shall be the duty of each party furnished to asassessable in any Township, Village or Ward, if required by the assessor sessors by parties or by one of the assessors, if there be more than one, to deliver to such assessable. assessor a statement in writing signed by such party (or his Agent, if such party be absent) and containing all the particulars respecting the property or income assessable against such party which are required in the Assessment Roll; and such statement shall be declared to by such party or his Agent before the assessor; or, if there be more than one assessor, before any one of them, in the following form:

66 1

"I, A. B., do solemnly declare that the foregoing statement contains "a full and true account of all taxable property and income assessable 66 against me (or against C. D.,) in the Township, (Village or Ward of ) and that the amount or values (or yearly values) therein "assigned to the same, are the full and true amount and value (or yearly value) thereof, to the best of my knowledge and belief; (and if the "declaration be made by an Agent, add: and that I have the means of 66 knowing and do know the extent and value of the property assessable "against the said ""):

66

And any wilfully false statement in any such declaration, shall be a misdemeanour punishable as perjury; and if any such assessable party shall fail to deliver such statement and declaration to the Assessor or one of the Assessors when thereunto required, such person shall thereby forfeit to the Municipal Corporation of the Village, Town, City or Town

False statement to be punishable as perjury.

Proviso.

As to persons as

sentative char

acter.

ship, the sum of Five Pounds currency, to be recovered as a debt due to such Municipal Corporation in any way in which debts due to it can be recovered: Provided that no such statement shall bind the Assessor or Assessors further than they shall from their personal knowledge, believe the same to be correct, nor shall it excuse them from making due inquiry whereby to ascertain whether it is or is not correct.

XIX. And be it enacted, That when a person shall be assessed as sessed in a repre- Trustee, Guardian, Executor or Administrator, he shall be assessed as such with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment, and he shall be assessed for the value of the real estate held by him, whether in his individual name or in conjunction with others in such representative character, at the full value thereof, and for the taxable personal property held by him in such character, at the full value thereof, or for the proper proportion thereof, if others, resident within the same Municipality, be joined with him in such representative character.

How lands of non-residents

shall be entered in the rolls.

Assessed value to be the full value.

Tax instead of

statute labour in cities and towns, &e.

XX. And be it enacted, That the lands of non-residents shall be designated in the same Assessment Roll, but in a part separate from the other assessments, headed "Non-residents' Land Assessments," and in the manner following, that is to say:

If the land to be assessed be a tract not known to be sub-divided into lots, it shall be designated by its boundaries or other intelligible description:

If it be a tract which is known to be sub-divided into lots, or be part of a tract known to be so sub-divided, the Assessors shall proceed as

follows:

They shall designate the whole tract in the manner above prescribed with regard to undivided tracts:

If they can obtain correct information of the sub-divisions, they shall put down in their assessment rolls, and in a first column, all the unoccupied lots owned by non-residents, by their numbers and names alone and without the names of the owners, beginning at the lowest number and proceeding in numerical order to the highest: in a second column, and opposite to the number of each lot, they shall set down the quantity of land therein liable to taxation; in a third column and opposite to the quantity, they shall set down the value of such quantity, and if such quantity be a full lot, it shall be sufficiently designated as such by its name or number as aforesaid, but if it be part of a lot, the part shall be designated by boundaries, or in some other way by which it may be known.

XXI. And be it enacted, That all real and personal property liable to taxation shall be estimated by the Assessors at its full value, (or full yearly value, as the case may be) as they would appraise the same in payment of a just debt due from a solvent debtor.

XXII. And be it enacted, That every male inhabitant of any City, incorporated Town or Village, of the age of twenty-one or upwards, and not over sixty, not otherwise assessed, and not now exempted by law from performing statute labour, shall instead of such labour be taxed ten shillings yearly, to be levied and collected in the same manner as other local taxes, to the use of the corporation of the place; and the Assessors shall return on their Rolls a list of the persons liable under this section, and shall give them like notice with other parties assessed; and the Clerk of the Corporation shall enter their names and the sum for which they are taxable, on the Collection Rolls, and the Collectors shall collect and pay over the same in like manner as other taxes; And

Parties not as

that every male inhabitant of any Township between the ages aforesaid Statute labour in and not otherwise assessed, shall be liable to two days of statute labour townships. on the Roads and Highways in such Township; and every party assessed sessed. upon the assessment Roll of any Township shall, if the property of such Parties assessed. party be assessed

At not more than Fifty Pounds, be liable to two days of labour;

At more than Fifty Pounds, but not more than One Hundred Pounds,

to three days labour;

At more than One Hundred Pounds, but not more than One Hundred and Fifty Pounds, to four days labour;

At more than One Hundred and Fifty Pounds, but not more than Two Hundred Pounds, to five days labour;

At more than Two Hundred Pounds, but not more than Three Hundred Pounds, to six days labour;

At more than Three Hundred Pounds, but not more than Four Hundred Pounds, to seven days labour;

At more than Four Hundred Pounds, but not more than Five Hundred Pounds, to eight days labour;

At more than Five Hundred Pounds, but not more than Six Hundred Pounds, to nine days labour;

At more than Six Hundred Pounds, but not more than Eight Hundred Pounds, to ten days labour;

At more than Eight Hundred Pounds, but not more than One Thousand Pounds, to twelve days labour;

Proviso: statute labour may be re

duced by by-law.

And for every Two Hundred Pounds above the sum of One Thousand Commutation. Pounds, to one days labour, unless the Municipality of such Township shall have directed by By-law that a sum of money be paid in commutation of such labour, in which case all the provisions of this section, as to the said tax of ten shillings, shall apply to the commutation money to be paid under such By-law: Provided always, firstly, that the Municipality of any City, Town, Village or Township, may, by Bylaw to operate generally and rateably, reduce, and at their discretion increase the number of days labour to which any such party rated on the assessment Roll, or otherwise, shall be liable under this Act: Provided, secondly, that in case no distress, sufficient to satisfy the Proviso: if no said sum of ten shillings and the expense of issuing any warrant of dis- distress can be tress, shall be found, it shall and may be lawful for the head of any such Municipal Corporations before whom complaint shall be made, to commit the offender to the Common Gaol of the County for any time not exceeding six days, unless such sum and costs shall be sooner paid. XXIII. And be it enacted, That the statute labour mentioned in the next preceding section shall, as against non-residents, be and is hereby commuted for the sum of two shillings and six pence currency for each day's labour, and the sum to which such statute labour shall amount at the said rate, shall be added to the taxes payable by such non-residents respectively, and collected as other taxes under this Act.

found.

As to statute la

bour performable by non-residents.

XXIV. And be it enacted, That the Assessors shall complete their Time for comAssessment Rolls on or before such day in every year as the Council or pleting assessMunicipality of the City, Town, Village or Township shall appoint.

ment rolls.

assessed.

XXV. And be it enacted, That the Assessors shall also immediately Notice to partice after the completion of their Roll, leave for every party named thereon and resident or domiciled within the City, Town or Village or Township, a notice of the actual or yearly value at which his real property and of the sum at which his taxable personal property shall have been assesed by them.

XXVI. And be it enacted, That immediately after the completion of Rolls to be certheir Rolls, the Assessor, or if there be more than one, the Assessors, or

tified by assess

ors.

a majority of them, shall sign the Assessment Roll, first attaching thereto a certificate signed by them, in the following form:

"I do (or we do severally) certify, that I (or we) have set down in "the above Assessment Roll, all the real property liable to taxation, "situate in the Township, Village or Ward of

66

(as the case may be) and the true actual (or yearly) value thereof in "each case, according to the best of my (or our) information and "judgment: and also that the said Assessment Roll contains a true statement of the aggregate amount of the taxable personal property of every party named in the said Roll; and that I (or we) have esti"mated the same according to the best of my (or our) information and "belief."

XXVII. And be it enacted, That the Roll thus certified shall, on or before such day as the Council of the City, Town, Village or Township shall appoint, be delivered by the assessor or assessors to the Clerk of the Township, (Village, Town or City as the case may be,) who shall lay the Roll before the Court of Revision hereinafter mentioned.

XXVIII. And be it enacted, That in case any party shall deem himself overcharged by the assessor or assessors in his or their Roll, he or his Agent may, within six days after the notice aforesaid shall have been left for him as aforesaid, or if he be a non-resident, then within six days after the Roll shall have been returned to the Clerk, notify the Clerk of the City, Town, Village or Township, in writing, of such overcharge, and the complaint shall be tried by a Court of five Members of the City, Town, Village or Township Municipality or Council, to be appointed by such Municipality or Council, and at such time as the said Court shall appoint, reasonable notice of such time being given to the complainant and to the assessor or assessors who made the Roll; and the Court after hearing the complainant and the assessor or assessors and any witness adduced by either of them, upon oath, or without hearing either of them who shall fail to appear, shall finally determine the matter and affirm or amend the Roll accordingly; and any three or more Members of the Court shall be a quorum, and any majority of a quorum may decide all questions before the Court; and if any two Members of the Municipality or Council (whether Members of the said Court or not) shall think that any party has been assessed too low, the Clerk shall, on their request in writing, give reasonable notice to such party and to the assessor or assessors, of the time when the matter will be tried by the said Court, or if such party be a non-resident, shall insert such notice in some newspaper published in the City, Town, Village or Township, or if there be none, then in one published at the nearest place in the County, giving in such notice either the name of the party or a general description of the property if the name be not on the Roll, and inserting any number of such names or descriptions in the same advertisement; and the matter shall be decided in the same manner as complaints by a party assessed; and the Roll as finally passed by the said Court and certified by the Clerk as so passed, shall be valid and shall bind all parties concerned, notwithstanding any defect or error committed in or with regard to such Roll: Provided always that reasonable notice under this section, shall be understood to mean a notice in writing from the Clerk of the Corporation, to be left at the residence of the party to whom it is addressed, if known and within the limits of the Municipality; or if not so resident, then with any grown person on the premises assessed, or where any of the personal property assessed shall be, or addressed to such party through the Post Office, such notice being so served, or posted, at least three days before the time when the matter is to be tried by the said Court.