the money.

237. If the Court or Judge is of opinion that the sheriff Fi. Fa. to the has been guilty of the dereliction alleged against him, the coroner to levy Court or Judge shall order the proper officer of the Court to issue a writ of fieri facias, adapted to the case, directed to a coroner of the county in which the municipality is situate, or to a coroner of the city or town (as the case may be) for which the collector is in default. R. S. O. 1877, c. 180, s. 201.

writ.

Execution

thereof.

238. The writ shall direct the coroner to levy of the Tenor of such goods and chattels of the sheriff, the sum which the sheriff was ordered to levy by the warrant of the treasurer, together with the costs of the application and of the writ and of its execution; and the writ shall bear date on the day of its issue, and shall be returnable forthwith on its being executed; and the Fees. coroner, upon executing the same, shall be entitled to the same fees as upon a writ grounded upon a judgment of the Court R. S. O. 1877, c. 180, s. 202.

239. If a sheriff wilfully omits to perform any duty required Penalty on Sheriff if noj of him by this Act, and no other penalty is hereby imposed other imposed. for the omission, he shall be liable to a penalty of $200, to be recovered from him in any Court of competent jurisdiction at the suit of the treasurer of the county, city or town. R. S. O. 1877, c. 180, s. 203.

money col

240. All money assessed, levied and collected for the pur- Payment of pose of being paid to the Treasurer of the Province, or to any lected for other public officer, for the public uses of the Province, or for the Province. any special purpose or use mentioned in the Act under which the same is raised, shall be assessed, levied and collected by, and accounted for and paid over, to the same persons, in the same manner, and at the same time, as taxes imposed on the same property for county, city or town purposes, and shall be deemed and taken to be moneys collected for the county, city or town, so far as to charge every collector, or treasurer with the same, and to render him and his sureties responsible therefor, and for every default or neglect in regard to the same, in like manner as in the case of moneys assessed, levied and collected for the use of the county, city or town. R. S. O. 1877, c. 180, s. 204.

county pur

241. All moneys collected for county purposes, or for any How money of the purposes mentioned in the preceding section, shall be collected for payable by the collector to the township, town or village poses to be treasurer, and by him to the county treasurer; and the tion of the township, town or village shall be responsible therefor to the corporation of the county. R. S. O. 1877, c. 180, s. 205.

corpora

paid over.

bound to ac

242. Any bond or security given by the collector or treas- Collectors or urer to the corporation of the township, town or village, that treasurers he will account for and pay over all moneys collected or count for all received by him, shall apply to all moneys collected or received moneys colfor county purposes, or for any of the purposes mentioned in them. section 240. R. S. O. 1877, c. 180, s. 206.

lected by

Treasurer,

for and pay

243. The treasurer of every township, town or village shall, within fourteen days after the time appointed for the final settlement of the collector's rolls, pay over to the treasurer of the county all moneys which were assessed and by law required to be levied and collected in the municipality for county purposes, or for any of the purposes mentioned in section 240 of this Act. R. S. O. 1877, c. 180, s. 207.

244. If default be made in such payment, the county treasurer may retain or stop a like amount out of any moneys which would otherwise be payable by him to the municipality, or may recover the same by an action against the municipality, or where the same has been in arrear for the space of three months, he may, by warrant under his hand and seal, reciting the facts, direct the sheriff of the county to levy and collect the amount so due with interest and costs from the municipality in default. R. S. O. 1877, c. 180, s. 208.

245. The sheriff, upon receipt of the warrant, shall levy and collect the amount, with his own fees and costs in the same manner as is provided by The Municipal Act in case of writs of execution. R. S. O. 1877, c. 180, s. 209.

246. The county, city or town treasurer shall be accountetc., to account able and responsible to the Crown for all moneys collected for any of the purposes mentioned in section 240 of this Act, and shall pay over such moneys to the Treasurer of the Province. R. S. O. 1877, c. 180, s. 210.

over Crown moneys.

Municipality responsible for such moneys.

Treasurer,

etc., responsible to

247. Every county, city and town shall be responsible to Her Majesty, and to all other parties interested, that all moneys coming into the hands of the treasurer of the county, city or town, in virtue of his office, shall be by him duly paid over and accounted for according to law. R. S. O. 1877, c. 180, s. 211.

248. The treasurer and his sureties, shall be responsible and accountable for such moneys in like manner to the county, County, etc. city or town; and any bond or security given by them for the duly accounting for and paying over moneys coming into his hands belonging to the county, city or town, shall be taken to apply to all such moneys as are mentioned in section 240, and may be enforced against the treasurer or his sureties, in case of default on his part. R. S. O. 1877,

Bonds to apply.

Bonds to apply to school

moneys, etc.

c. 180. s. 212.

249. The bond of the treasurer and his sureties shall apply to school moneys, and all public moneys of the Province; and, in case of any default, Her Majesty may enforce the responsibility of the county, city or town, by stopping a like amount out of any public money which would otherwise be payable to the county, city or town or to the treasurer thereof, or by action against the corporation. R. S. O. 1877, c. 180, s. 213.

250. Any person aggrieved by the default of the treasurer, City, etc., remay recover from the corporation of the county, city or town, default of the amount due or payable to such person as money had and Treasurer, received to his use. R. S. O. 1877, c. 180, s. 214.

MISCELLANEOUS.

sponsible for

etc.

251. If any person wilfully tears down, injures or defaces Penalty for any advertisement, notice or other document, which is required tearing down by this Act to be posted up in a public place for the information of persons interested, he shall, on conviction thereof in a summary way before any Justice of the Peace having jurisdiction in the county, city or town, be liable to a fine of $20, and, in default of payment, or for want of sufficient distress, to imprisonment not exceeding twenty days. R. S. O. 1877, c. 180, s. 215.

252. The fines and forfeitures authorized to be summarily Recovery of fines and forimposed by this Act, shall, when not otherwise provided, be feitures herelevied and collected by distress and sale of the offender's goods by imposed. and chattels, under authority of a warrant of distress to be issued by a Justice of the Peace of the county, city or town; and, in default of sufficient distress, the offender shall be committed to the common gaol of the county, and be there kept at hard labour for a period not exceeding one month. R. S. O. 1877, c. 180, s. 216.

253. When not otherwise provided all penalties recovered Application of under this Act shall be paid to the treasurer to the use of the penalties. municipality. R. S. O. 1877, c. 180, s. 217.

SCHEDULE A.

(Section 3.)

FORM OF NOTICE BY NON-RESIDENT OWNER OF LAND REQUIRING TO BE

ASSESSED THEREFOR.

To the Clerk of the Municipality of

Take notice, that I (or we) own the land hereunder mentioned, and require to be assessed, and have my name (or our names) entered on the Assessment Roll of the Municipality of (or Ward of the Muni

cipality of

) therefor.

That my (or our) full name (or names), place of residence and Post Office address, are as follows:

A. B., of the Township of York, shoemaker, Weston Post Office (as the case may be). Description of land (here give such description as will readily lead to the identification of the land).

(ENDORSED.)

SIR,-Take notice that I intend to appeal against this assessment, for the following reasons:

I am, Sir, your obedient servant,

R. S. O. 1877, c. 180, Sched. B; 45 V. c. 32. s. 2; 50 V. c. 7, s. 20.

SCHEDULE C.

(Section 64, sub-section 14.)

PORM OF DECLARATION BY PARTY COMPLAINING IN PERSON OF OVERCHARGE ON PERSONAL PROPERTY :

I, 4. B. (set out name in full, with place of residence, business, trade, profession, or calling), do solemnly declare that the true value of all the personal property assessable against me (or as the case may be), as trustee, guardian or executor, etc., without deducting any debts due by me in respect thereof, is [In case debts are owed in respect of such property; add that I am indebted on account of such personal property in the sum of ]; and that the true amount for which I am liable to be rated and assessed in respect of personal property, other than income,

is

R. S. O. 1877, c. 180, Sched. C.

SCHEDULE D.

(Section 64, sub-section 14.)

FORM OF DECLARATION OF PARTY COMPLAINING IN PERSON OF OVERCHARGE ON ACCOUNT OF TAXABLE INCOME:

I. A B. (set out name in full, with place of residence, business, trade, profession or calling), do solemnly declare that my gross income, derived from all sources not exempt by law from taxation, is

R. S. O. 1877, c. 180, Sched. D.

SCHEDULE E.

(Section 64, sub-section 14.)

FORM OF DECLARATION BY PARTY COMPLAINING OF OVERCHARGE IN RESPECT OF PERSONAL PROPERTY AND TAXABLE INCOME:

I, A. B. (set out name in full, with place of residence, business, trade, profession or calling), do solemnly declare that the true value of my personal property, other than income, is

[if there are debts, add: that I am indebted on account of such personal property in the sum of ;] that my gross income derived from all sources, not exempt by law from taxation, is ; and that the full amount for which I am by law justly assessable, in respect to both personal property and income, is

R. S. O. 1877, c. 180, Sched. E.