Valuators to attest their 5. The Judge of the other county shall be entitled to a reasonable allowance for his services, the same not to exceed $10 a day, besides his travelling and other expenses, and to be paid by the county; 43 V. c. 27, s. 18 (5). 6. Any two members of such Court shall constitute a quorum, and such Court may proceed and adjudicate upon such appeal, notwithstanding the office of sheriff or of registrar or of County Judge is vacant. 42 V. c. 31, s. 33 (5). 7. Where all the parties to the appeal have agreed, as above provided, to have the final equalization of the assessment made by the County Judge, the clerk of the county council shall forthwith notify in writing the County Judge, and the County Judge shall appoint a day for hearing the appeal, not later than ten days from the receipt of such notice of the appeal, and may on such day proceed to hear and determine the matter of appeal, and may adjourn the hearing from time to time, but, except as provided in sections 52 and 54, the judgment. shall not be deferred beyond the 1st day of August next after such appeal; and the Judge shall equalize the whole assessment of the county. 43 V. c. 27, s. 18 (6). 8. The right of appeal shall exist whether county valuators have been appointed or not, and upon any such appeal the report of the county valuators shall be open to review by the Court or Judge as herein provided. 41 V. c. 13, s. 1. 80. If the clerk of the municipality has neglected to transmit a certified copy of the assessment roll, such neglect shall not prevent the county council from equalizing the valuations in the several municipalities according to the best information obtainable; and any rate imposed, according to the equalized assessment, shall be as valid as if all the assessment rolls had been transmitted. R. S. O. 1877, c. 180, s. 69. 81. In cases where valuators are appointed by the council report on oath, to value all the real and personal property within the county, they shall attest their report by oath or affirmation in the same manner as assessors are required to verify their rolls by section 142 of this Act. R. S. O. 1877, c. 180, s. 70. Apportionment of county be based. 82. The council of a county, in apportioning a county rate rates, how to among the different townships, towns and villages within the county, shall, in order that the same may be assessed equally on the whole ratable property of the county, make the amount of property returned on the assessment rolls of such townships, towns and villages, or reported by the valuators as finally revised and equalized for the preceding year, the basis upon which the apportionment is made. R. S. O. 1877, c. 180, s. 71. Case of new municipalities. 83. Where a new municipality is erected within a county, so that there are no assessment or valuators' rolls of the new municipality for the next preceding year, the county council. shall, by examining the rolls of the former municipality or municipalities of which the new municipality then formed part, ascertain, to the best of their judgment, what part of the assessment of the municipality or municipalities 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 shall be apportioned between them accordingly. R. S. O. 1877, c. 180, s. 72. tion sums re 84. Where a sum is to be levied for county purposes, or by County counthe county for the purposes of a particular locality, the council cils to apporof the county shall ascertain, and, by by-law, direct what por- quired for tion of such sum shall be levied in each township, town or county purvillage in such county or locality. R. S. O. 1877, c. 180, s. 73. poses. to certify municipalities. 85. Subject to the provisions of sections 52 and 54 County Clerk the county clerk shall, before the 15th day of August amounts to in each year, certify to the clerk of each municipality in the clerks of local county, the total amount which has been so directed to be levied therein for the then current year, for county purposes, or for the purposes of any such locality; and the clerk of the municipality shall calculate and insert the same in the collector's roll for that year. R. S. O. 1877, c. 180, s. 74. on county 86. Nothing in this Act contained shall alter or invalidate Act not to af. fect provisions any special provisions for the collection of a rate for interest on for rates to county debentures, whether such provisions are contained in raise interest any municipal Act now or formerly in force in this debentures. Province, or in any Act respecting the Consolidated Municipal Loan Fund in Ontario or in any general or special Act authorizing the issue of debentures, or in any by-law of the county council providing for the issue of the same. R.S.O. 1877, c. 180, s. 75. STATUTE LABOUR. persons in 87. No person in Her Majesty's Naval or Military Service Certain on full pay, or on actual service, shall be liable to perform military ser statute labour or to commute therefor; nor shall any non- vice exempt. commissioned officer or private of the Volunteer Force, certified by the officer commanding the company to which such volunteer belongs or is attached as being an efficient volunteer; but this last exemption shall not apply to any volunteer who is assessed for property. R. S. O. 1877, c. 180, s. 76. (Firemen exempted in certain cases. See Cap. 188, s. 6). and in what 88. Every other male inhabitant of a city, town or village Who liable of the age of twenty-one years and upwards, and under sixty ratio, in cities, years of age (and not otherwise exempted by law from per- towns and forming statute labour), who has not been assessed upon the villages. assessment roll of the city, town or village, or whose taxes do VOL. II.-44 Power to reduce or abolish pay not amount to $2, shall, instead of such labour, be taxed at $2 yearly therefor, to be levied and collected at such time, by such person, and in such manner as the council of the municipality may, by by-law, direct, and such inhabitant shall not be required to have any property qualification. R. S. O. 1877, c. 180, s. 77. 89. The council of every city, town and incorporated village, may pass a by-law or by-laws to reduce or abolish the inent in lieu of amount to be paid in lieu of statute labour, as provided by statute labour. the next preceding section. 46 V. c. 24, s. 2. Where to be performed. Liability of persons not otherwise assessed in townships. Power to re duce or abolish 90. Subject to the provisions of the next preceding section, no person shall be exempt from the tax in section 88 mentioned, unless he prodnces a certificate of his having performed statute labour or paid the tax elsewhere. R. S. Ó. 1877, c. 180, s. 78. 91. Subject to the provisions of the next succeeding section, every male inhabitant of a township, between the ages aforesaid, who is not otherwise assessed, and who is not exempt by law from performing statute labour, shall be liable to two days of statute labour on the roads and highways in the township. R. S. O. 1877, c. 180, s. 79. 92. The council of every township shall have the power statute labour. to pass by-laws to reduce the amount of statute labour to be performed by the ratepayers or others within the township, or to entirely abolish such statute labour and the performance thereof by all persons within said township. 43 V. c. 27, s. 21. Ratio of service in case of persons assessed. 93.-(1) Every person assessed upon the assessment roll of a township shall, if his property is assessed at not more than $300, be liable to two days' statute labour; at more than $300 but not more than $500, three days; at more than $500 but not more than $700, four days; at more than $700 but not more than $900, five days; and for every $300 over $900, or any fractional part thereof over $150, one additional Council may day; but the council of any township, by a by-law operating generally and ratably, may reduce or increase the number of days' labour to which all the parties, rated on the assessment days propor roll or otherwise, shall be respectively liable, so that the number of days' labour to which each person is liable shall be in proportion to the amount at which he is assessed. reduce or increase the number of tionately. Lots subdivided as (2) In townships where farm lots have been subdivided into park lots, etc. park or village lots, and the owners are not resident, and have not required their names to be entered on the assessment roll, the statute labour shall be commuted by the township clerk in making out the list required under section 121 of this Act, where such lots are under the value of $200, the to a rate not exceeding one-half per centum on valuation; but the council may direct a less rate to be imposed by a general by-law affecting such village lots. R. S. O. 1877, c. 180, s. 80. per day. 94. The council of any township may, by by-law, direct Commutation that a sum not exceeding $1 a day shall be paid as com- may be at $1 mutation of statute labour, in which case the commutation tax shall be added in a separate column in the collector's roll, and shall be collected and accounted for like other taxes. R. S. O. 1877, c. 180, s. 81. at any sum not 95. Any local municipal council may, by a by-law passed Commutation for that purpose, fix the rate at which parties may commute may be fixed their statute labour, at any sum not exceeding $1 for exceeding $1. each day's labour, and the sum so fixed shall apply equally to residents who are subject to statute labour, and to non-residents in respect to their property. R. S. O. 1877, c. 180, s. 82. 96. Where no such by-law has been passed, the statute labour If no by-law, in townships, in respect of lands of non-residents, shall be com- commutation muted at the rate of $1 for each day's labour. R. S. O. 1877, c. 180, s. 83. to be at $1. 97. Every farmer's son rated and entered as such on the Farmers' sons. assessment roll of any municipality, shall, if not otherwise exempted by law, be liable to perform statute labour or commute therefor, as if he were not so rated and assessed. R. S. O. 1877, c. 180, s. 84. statute labour tress or im 98.—(1) Any person liable to pay the sum named in section Payment of 88, or any sum for statute labour commuted under section 94 tax in lieu of of this Act, shall pay the same to the collector to be appointed may be ento collect the same, within two days after demand thereof by forced by disthe said collector; and in case of neglect or refusal to pay prisonment. the same, the collector may levy the same by distress of goods and chattels of the defaulter, with costs of the distress; and if no sufficient distress can be found, then upon summary conviction before a Justice of the Peace of the county in which the local municipality is situate, of his refusal or neglect to pay the said sum, and of there being no sufficient distress, he shall incur a penalty of $5 with costs, and, in default of payment at such time as the convicting Justice shall order, shall be committed to the common gaol of the county, and be there put to hard labour for any time not exceeding ten days, unless such penalty and costs and the costs of the warrant of commitment and of conveying the said person to gaol are sooner paid. (2) Any person liable to perform statute labour under section 91 of this Act not commuted, shall perform the Non-residents when not ad labour. same when required so to do by the pathmaster or other officer of the municipality appointed for the purpose; and, in case of wilful neglect or refusal to perform such labour after six days' notice requiring him to do the same, shall incur a penalty of $5, and upon summary conviction thereof before a Justice of the Peace aforesaid, such Justice shall order the same, together with the costs of prosecution and distress, to be levied by distress of the offender's goods and chattels, and, in case there is no sufficient distress, such offender may be committed to the common gaol of the county and there put to hard labour for any time not exceeding ten days, unless such penalty and costs and the costs of the warrant of commitment and of conveying the said person to gaol are sooner paid. (3) All sums and penalties, other than costs, recovered under this section, shall be paid to the treasurer of the local municipality, and form part of the statute labour fund thereof. R. S. O. 1877, c. 180, s. 85. See cap. 197, s. 7. 99. No non-resident who has not required his name to be mitted to per- entered on the roll, shall be permitted to perform statute labour form statute in respect of any land owned by him, but a commutation tax shall be charged against every separate lot or parcel according to its assessed value; and, in all cases in which the statute labour of a non-resident is paid in money, the municipal council shall order the same to be expended in the statute labour division where the property is situate, or where the said statute labour tax is levied. R. S. O. 1877, c. 180, s. 86. When non residents ad not perform statute labour. 100.—(1) In case any non-resident, whose name has been mitted, but do entered on the resident roll, does not perform his statute labour or pay commutation for the same, the overseer of highways in whose division he is placed shall return him as a defaulter to the clerk of the municipality, before the 15th day of August, and the clerk shall in that case, enter the commutation for statute labour against his name in the collector's roll; and in all cases both of residents and non-residents, the statute labour shall be rated and charged against every separate lot or parcel according to its assessed value. Amount of non-residents' (2) Whenever one person is assessed for lots or parts of statute labour. Several lots in one municipality, not exceeding in the aggregate two hundred acres, the said part or parts shall be rated and charged for statute labour as if the same were one lot, and the statute labour shall be rated and charged against any excess of said parts in like manner; but every resident shall have the right to perform his whole statute labour in the statute labour division in which his residence is situate, unless otherwise ordered by the municipal council. R. S. O. 1877, c. 180, 8. 87. Proviso. |