Treasurers and cham

berlains to give security.

Penalty on assessor neglecting his duty.

His colleagues may act for him.

Punishment of assessor making fraudulent assessment.

LX. And be it enacted, That every Township, Village, Town or 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 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 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 Twenty-five Pounds to Her Majesty, Her Heirs and Successors; and if any 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.

LXII. And be it enacted, That if any Assessor or Collector, acting 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 jurisdiction, 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 Primâ facic evidence to pass the sentence of the law on such offender; and proof to the satisfaction of the

of fraudulent 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 duty,

Jury, that any real 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

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 Failiff 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 part of the Pro- Interpretation clause. vince called Upper Canada; that the Interpretation Act 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 Ward in any Township.

LXVIII. And be it enacted, That this Act shall commence and have force and effect Commencement of upon, from and after the first day of January, one thousand eight hundred and fifty-one, Act. 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 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

180

SCHEDULE B.

COLUMN 1.-Name of Taxable Party.

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, shewing 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.

CAP. LXVIII.

An Act to provide Funds for defraying the cost of the erection of the Lunatic Asylum and other Public Buildings in Upper Canada.

WH

[ 10th August, 1850. ]

WHEREAS it is expedient to make better provision for paying off the principal and interest of the Debentures issued for the purpose of raising funds for defraying the expense of erecting the Lunatic Asylum in Upper Canada, under the provisions of the Act hereinafter mentioned, and for raising a fund for defraying the cost of erecting other public buildings in that portion of this Province of general importance to the inhabitants thereof: 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 enacted by the authority of the same, That so much of the Act of the Parliament of Upper Canada, passed in the second year of Her Majesty's Reign, and intituled, An Act to authorize the erection of an Asylum within this Province, for the reception of Insane and Lunatic Persons, as authorizes the imposing of an assessment of one-eighth of a penny in the pound for the purposes of the said Act, shall be and is hereby repealed; as are also all rates and assessments made under the authority of the said Act: except in so far as regards any arrears of such rates and assessments remaining due and unpaid when the said repeal shall take effect.

II. And be it enacted, That instead of the rate mentioned in the said Act, there A new rate imposed. shall be and there is hereby imposed upon all taxable property, real or personal, in Upper Canada, a yearly rate or tax of six pence in the hundred pounds (and so in proportion on any less sum) on the assessed actual value of such property, or of one penny in the pound on the assessed yearly value thereof, according as the same is assessed by its actual or yearly value, and such rate or tax shall be entered upon the Collector's Rolls, in a separate column, by the Clerk or Officer making out the same, and shall be received, collected and levied by the same Officers, at the same times and in the same manner as other local taxes, rates or assessments on the same property;

and all moneys arising therefrom and received by any Collector shall be paid over by How to be collected, him to the County Treasurer or City Chamberlain, at the same times and under the paid over, &c. same provisions, and with the same remedy in case of non-payment as other moneys payable to him by such Collector, and all such moneys received by any Treasurer or

Chamberlain, shall by him be paid over (retaining five per cent., of which one half Per centage allowed. shall be allowed by him to the Collectors respectively, on sums collected by them) to To be deemed moneys the Receiver General of the Province, for the purposes of this Act, at such times and of the crown. in such manner as the Governor shall from time to time direct and require; and such moneys shall, in the hands of such Treasurer or Chamberlain, be held to be moneys received by him for duties due to Her Majesty, and such Treasurer or Chamberlain shall, in default of paying over the same, be liable accordingly.

III. And be it enacted, That the sums paid over to the Receiver General under the To what purposes next preceding section of this Act shall be applied

such rate shall be applied.

Interest on deben

First-To the payment of the interest on all Debentures issued on account of the said Lunatic Asylum and now outstanding, and also of the interest on any Debentures tures. which may be issued under the authority of Parliament for the purpose of raising money to complete the said Asylum, or to defray the expense of procuring a site for or of erecting any other Public Building in Upper Canada, for any Institution of general importance to the inhabitants of that portion of the Province.

Secondly-To the formation of a Sinking Fund of not less than one thousand five Sinking fund. hundred pounds per annum, towards paying off the principal of such Debentures as aforesaid.

Thirdly-Towards the support of the said Lunatic Asylum and of any other such Institution as aforesaid, in such manner as shall be directed by Parliament. IV. And be it enacted, That the foregoing provisions of this Act shall have force and effect upon, from and after the first day of January, one thousand eight hundred and fifty-one, and not before.

V. And be it enacted, That out of any moneys arising from any rate or assessment imposed under the Act first above cited, there may be paid and applied such sums as may be required to defray the expenses of the said Lunatic Asylum for the present year one thousand eight hundred and fifty, in addition to the Parliamentary grant for that purpose.

CAP. LXIX.

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 Taxes accrued in such years respectively, and remaining due.

WHE

[ 10th August, 1850. ]

HEREAS 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

Other purposes.

When the foregoing provisions shall take

effect.

Appropriation out of moneys arising under

2 Vic. c. 11.

Preamble.

Collectors in office

may collect arrears of former years.

Notice to the party in default, and mode of proceeding for en

forcing payment, &c.

Taxes so collected to be paid over to the proper treasurer.

Preamble.

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 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 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 any such arrears until the same shall have been first demanded by the Collector or person specially appointed as aforesaid in the usual way, 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.

III. Provided always, and be it enacted, That such Collectors as aforesaid, shall pay over the sums by them collected as aforesaid, to the Treasurer or other officer entitled to demand and 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.

CAP. LXX.

An Act to repeal the Enactment appropriating the proceeds of that portion of the Marriage License Fund arising in Upper Canada, to the support of certain specified Institutions only, and to leave the same at the disposal of Parliament for Upper Canadian purposes generally

W

[ 10th August, 1850. ]

HEREAS it is expedient to amend the Act hereinafter mentioned, so far as regards the appropriation of that portion of the Marriage License Fund arising in Upper Canada: 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