Advertisement of time and place of sale.

Further notice thereof.

Contents of notices.

Sale if no person

pay the taxes.

Sheriff shall have for executing and returning such warrant, Five Shillings for the sale of each separate lot or parcel of land, and may deduct and retain for himself three per cent. on the amount levied by him, and the remainder whereof shall be paid over to the Treasurer or Chamberlain.

L. And be it enacted, That the said Sheriff or High Bailiff shall give notice of the time and place of sale of any real estate so taken for taxes, by an advertisement thereof, inserted once in each month during four sucessive months, in some newspaper of the County or City where the real estate lies, if there be any such newspaper, and if not, then in a newspaper printed in any adjacent County, the last publication of which advertisement shall be at least one week prior to the time of sale.

LI. And be it enacted, That the said Sheriff or High Bailiff shall also post a notice similar to the advertisement required by the preceding section, in some convenient and public place within the County or City, three weeks before the time of sale.

LII. And be it enacted, That the notices required by the two preceding sections shall state the names of all the owners who are known to the said Sheriff or High Bailiff, with the total amount of the taxes assessed on their lands respectively; and when the owners are not so known, the advertisement shall state the total amount of the taxes on the several lots, part-lots, or parcels of land to be sold as aforesaid.

LIII. And be it enacted, That if no person shall appear to pay the coines forward to taxes at the time and place appointed for the sale of lands so taken for taxes, the Sheriff or High Bailiff shall sell by public auction so much of such lands as shall be sufficient to discharge such taxes, with the interest thereon, and all lawful charges incurred in and about such sale and the collection of such taxes, selling in preference such part of such real estate as he may consider it must for the advantage of the owner to sell first, stating distinctly in the certificate to be delivered by him to the purchaser, what part of the lot is so sold, or that the whole lot or estate is so sold, as the case may be.

Certificate to be

&c., to pur chaser..

LIV. And be it enacted, That the Sheriff or High Bailiff selling any given by sheriff, lands for taxes, shall give a certificate under his hand to the purchaser, describing the lands sold, the quantity of such lands, the sum for which they were sold and the expenses of sale, and stating that a deed conveying the same to such purchaser will be executed by the Sheriff or High Bailiff, on his demand, at any time after the expiration of three years from the date of such certificate, if the land be not previously redeemed.

Holders of certi ficates to pay taxes, saving

their recourse.

LV. And be it enacted, That all holders of Sheriff's or High Bailiff's certificates for lands sold under this Act, shall pay the taxes which may accrue thereon during the term allowed for redemption, and the taxes so paid shall be added to the amount specified in such certificate, and shall be subject to the payment of ten per cent. interest, in like manner, provided the holder of such certificate shall have given the Sheriff or High Bailiff notice and proof of the payment of such taxes, in order that the amount and interest thereon may be by him received from the party redeeming Provided always, that if the holder of such certificate shall of neglect to pay neglect to pay the taxes accruing as aforesaid, such lands shall be again sold as hereinbefore provided, subject to the right of redemption by the first purchaser during the three years from such second sale, on the payment of the amount disbursed by the second purchaser with interest at the rate of ten per cent. per annum, and without prejudice to the right of the original owner to redeem the same from either purchaser, on the payment of the price, interest at the rate last aforesaid, and all lawful costs, at any time during the three years from the first sale, but not afterwards.

Proviso in case

Buch taxes.

LVI. And be it enacted, That the owner of any real estate sold for Term allowed for non-payment of taxes, or his heirs, executors, administrators or assigns, lands, and con redeeming such may at any time within three years from the day of sale, redeem the ditions of estate sold, by paying or tendering to the County Treasurer or City redemption. Chamberlain, for the use and benefit of such purchaser or his legal representatives, the sum paid by him, including taxes paid since the sale, together with interest on such sum or sums, at the rate of ten per cent. per annum, as such amount may be officially known to such Treasurer or Chamberlain; and the said Treasurer or Chamberlain shall give to the party paying such redemption money a receipt stating the sum paid and the object of the payment, and such receipt shall be evidence of the redemption.

LVII. And be it enacted, That if the land be not redeemed within the period herein before allowed for its redemption, the Sheriff or High Bailiff shall, on the demand of the purchaser at any time after the expiration of the said period, and on payment of the sum of Two Shillings and Six Pence to him by such purchaser, execute and deliver a deed of sale of such land to the purchaser, his heirs and assigns; and such deed shall state the date and cause of sale and the price, and shall describe the land by its situation, boundaries and quantity, and shall have the effect of vesting the land in the purchaser, his heirs and assigns, in fee simple, free and clear of all charges and incumbrances thereon, except taxes accrued since those for the non-payment whereof

If the land be not redeemed,sheriff, to purchaser.

&c., to convey it

What the deed shall state.

it was sold; and the Sheriff or High Bailiff shall also give the purchaser Certificate for a certificate of the execution of such deed, containing the particulars registry. aforesaid, under his hand and seal, which for the purposes of registration of the deed in the Registry Office of the proper County shall be deemed a memorial thereof, and the deed shall be registered and a certificate of the registry thereof granted by the Register, on production

to him of the deed and certificate and without further proof: and the Fee to registrar. Register shall, for the registry and certificate thereof, be entitled to Three Shillings and Six Pence, and no more.

LVIII. "And be it enacted, That the purchaser of any land sold for taxes underthis Act shall, on receipt of the Sheriff's or High Bailiff's certificate of sale, become the owner thereof, so far as to have all the necessary rights of action and powers for protecting the same from spoliation or waste until the expiration of the term during which the land may be redeemed; he shall not knowingly permit any person to cut Timber growing upon the land, or otherwise injure the land, nor shall he do so himself, but may use the same without deteriorating its value; Provided always, that from and after tender of the full amount of redemption money required by this Act, the said purchaser shall cease to have any further right in or to the land in question.

LIX. And be it enacted, That it shall be the duty of the County Treasurer, on the receipt of the taxes on the lands of non-residents, to pay over, as soon as reasonably may be, to the Treasurer of the proper Township, Town or Village Municipality, the amount of such taxes belonging to them respectively.

LX. And be it enacted, That every Township, Village, Town of County Treasurer or City Chamberlain, and every Collector, before entering upon the duties of his office, shall enter into a bond with two or more sufficient sureties, in such sum as the Municipal Council of the County, or the Township or Village Municipality, or the Town or City Council, shall require by any By-law to be passed in that behalf, and in the manner required by such By-law, and in conformity to all the provisions thereof; and such sureties shall be to the satisfaction of such Municipal Corporations respectively, and such bond shall be to the

Purchaser to rights before the conveyance is

have certain

made to him.

Proportion of

taxes due to any township,&c., to

be paid over to it.

Treasurers and chamberlains to

give security.

Penalty on as

is duty.

Township, Village, Town, City or County, by its corporate name, and shall be conditioned for the faithful performance of the duties of such Treasurer, Chamberlain or Collector.

LXI. And be it enacted, That if any Assessor shall refuse or neglect sessor neglecting to perform any of the duties required of him by this Act, he shall, for every such offence, upon conviction thereof, before the Recorder's Court of any City, or before the Court of General Quarter Sessions of any County, in which he shall be Assessor, forfeit the sum of TwentyHis colleagues five Pounds to Her Majesty, Her Heirs and Successors; and if any may act for him. Assessor shall neglect, or from any cause omit to perform his duties, the other Assessor or Assessors for the same locality, if there be more than one, or either of them, shall, until a new appointment, perform such duties, and shall certify upon their Assessment Roll the name of such delinquent Assessor, and shall state, if he or they know it, the cause of such omission.

Punishment of

fraudulent assessment.

LXII. And be it enacted, That if any Assessor or Collector, acting assessor making under this Act, shall make any unjust or fraudulent assessment or collection, or shall wilfully omit any duty required of him by this Act, he shall be guilty of a misdemeanor, and, upon conviction thereof, before any Court of competent jurisdictiou, he shall be liable to a fine not exceeding Fifty Pounds, (and to imprisonment until the fine shall be paid), or to imprisonment in the common gaol of the County or City for a period not exceeding six calendar months, or to both, in the discretion of the Court whose duty it shall be to pass the sentence of the law on Prima facie evi- such offender; and proof to the satisfaction of the Jury, that any real

dence of fraudu

lent intention.

Mode of enforcing payment from a collector in default.

Duty of the sheriff or high bailiff.

Proceedings against a sheriff or high bailiff neglecting his tluty.

property was assessed by such Assessor at an actual or yearly value greater or less than its true actual or yearly value by thirty per centum thereof, shall be prima facie evidence that such assessment was fraudulent and unjust, and the Assessor convicted of having made any fraudulent and unjust assessment, shall be sentenced to the greatest punishment, both of fine and imprisonment, allowed by this section.

LXIII. And be it enacted, That if any Collector shall refuse or neglect to pay to the County, Township, Village or Town Treasurer or City Chamberlain, or to such other person as shall be legally authorized to receive the same, the sums contained on his roll, or duly to account for the same as uncollected, the County Treasurer or City Chamberlain, shall, within twenty days after the time when such payments ought to have been made, issue a warrant under his hand and seal, directed to the Sheriff of the County, or to the High Bailiff of such City, commanding him to levy such sum as shall remain unpaid and unaccounted for, with costs, of the goods, chattels, lands and tenements of such Collector, and to pay to the County, Township, Village or Town Treasurer or City Chamberlain, the sum coming to each of them respectively, and to return such warrant within forty days after the date thereof, which warrant the said Treasurer or Chamberlain, shall immediately deliver to the Sheriff of the County or High Bailiff of the City, as the case may require.

LXIV. And be it enacted, That the Sheriff or High Bailiff, to whom the warrant is directed, shall, within such forty days, cause the same to be executed, and make return thereof to the County Treasurer or City Chamberlain, and shall pay to him the money levied by virtue thereof deducting for his fees the same compensation which the Collector would have been entitled to retain.

LXV. And be it enacted, That if any Sheriff or High Bailiff shall refuse or neglect to levy such money, or any money which he shall be commanded to levy in any warrant lawfully issued under this Act by any Treasurer or Chamberlain, or to pay over the same, or shall make a false return to such warrant, or neglect or refuse to make any return;

or shall make an insufficient return, it shall and may be lawful for the Treasurer or Chamberlain, to make application in a summary manner upon affidavit of the facts, to either of the Superior Courts of Common Law Jurisdiction in Upper Canada, in term time, or to any Judge of either of the said Courts in vacation, for a rule or summons calling upon such Sheriff or High Bailiff to answer the matter of such affidavit, which said rule or summons shall be returnable at such time as the Court or Judge shall direct; and upon the return of such rule or summons, it shall and may be lawful for the Court or Judge to proceed in a summary manner, upon affidavit and without formal pleadings, to hear and determine the matters of such application; and if the Court or Judge shall be of opinion that the Sheriff or High Bailiff has refused or neglected to levy such money, or to pay over the same, or has made a false return or neglected or refused to make any return, or has made an insufficient return, it shall and may be lawful for the Court or Judge, and the Court or Judge is hereby required to order the proper officer of such Court, to issue a Writ of Fieri Facias adapted to the case, directed to a Coroner of the said County, in case the said application be made by the County Treasurer, or to the Coroner of the County in which the said City is situate, in case the application has been made by any City Chamberlain, which said Writ shall direct the said Coroner to levy of the goods and chattels of the said Sheriff or High Bailiff, such sum as such Sheriff or High Bailiff may have been ordered to levy by the Warrant of the said County Treasurer or City Chamberlain, together with the costs of such application and of execution; and such Writ shall bear date on the day of issuing the same, whether in term or in vacation, and shall be returnable forthwith, and the Coroner executing any such Writ shall be entitled to the same fees, and no more, as upon a Writ grounded upon a judgment of the Court.

LXVI. And be it enacted, That if any Sheriff or High Bailiff shall wilfully omit to perform any duty required of him by this Act, and no other penalty be hereby imposed for such omission, he shall be liable to a penalty of fifty pounds, to be recovered from him in any Court of competent jurisdiction at the suit of the County Treasurer or Chamberlain of the City; and the said penalty, as well as any penalties recovered under the preceding sections, shall be paid to the Treasurer or Chamberlain for the uses of the County or City respectively.

LXVII. And be it enacted, That this Act shall apply solely to that Interpretation part of the Province called Upper Canada; that the Interpretation Act clause. shall apply to this Act; that the words "Wild Land Assessment Law," shall be understood as meaning any and every Act of the Legislature of Upper Canada, under which taxes were, immediately before the coming into force of this Act, imposed on Wild Lands in Upper Canada; that the word "County" shall be held to include Unions of Counties while such Unions shall continue; and that the word "Ward" shall not be held to extend to or apply to any rural Waid in any Township.

LXVIII. And be it enacted, That this Act shall commence and have Commencement force and effect upon, from and after the first day of January, one thou- of Act. sand eight hundred and fifty-one, and not before.

SCHEDULE A.

PERSONAL PROPERTY LIABLE TO TAXATION UNDER THE FOREGOING ACT.

All Horses of three years old, and upwards.

All Neat Cattle of three years old, and upwards.

Pleasure Carriages of all descriptions, and also all Carriages kept

for hire.

The average Stock of Goods on hand, of every Merchant, Trader or

N

Dealer, Manufacturer, Tradesman or Mechanic; such average stock to be considered to be the mean between the highest and the lowest amount of goods on hand at any time during the year.

The amount of all Stock or Shares in Steamers, Schooners, or other water craft employed in the conveyance of freight or passengers, and owned within the Municipality.

SCHEDULE B.

COLUMN 1.-Name of Taxable Party.

66

66

66

2.-Number of Concession, Street, Square or other designation
of the local division in which the real property lies.
3.-Number of the Lot, House, &c., in such division.
4.-Number of Acres, Superficial Feet, or other measure,
showing the extent of the property.

5.-Value (or yearly value) of each separate lot or parcel of
real property.

6.-Total value (or total yearly value) of all the real property of such party.

7.-Number of Horses, three years old, or upwards.

8.-Value of the same.

9.-Number of Neat Cattle, three years old, or upwards. 10.-Value of the same.

11.-Number of Pleasure Carriages of all descriptions, or of Carriages kept for hire.

12.-Value of the same.

13.-Value of the average Stock of Merchants, Traders, Dealers, Manufacturers, Tradesmen or Mechanics.

14.-Value of Stock or Shares in Steamers, Schooners, and other water craft, employed for the conveyance of freight or passengers.

15.-Amount of taxable income.

16.-Total value of taxable personal property.

17.-Total yearly value of the same.

NOTE. The yearly value of the real property will be set down in Cities, and incorporated Towns and Villages, and the actual value in other places; in which, also, the column No. 16 may be omitted. In columns 2 and 3, any other description by which the property can be ascertained, may be set down if the Concession, Street, Square, or number be unknown.