32. Clerks of the city, town, village, or township, shall make out a collector's roll for their respective localities, according to the form prescribed.

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§ 33. Collectors upon receipt of the roll shall call at least once on the party taxed, or at the place of his usual residence, within the locality, and demand payment: taxes due by nonresidents may be paid to the county treasurer, with five per cent. in addition, as remuneration: county treasurer shall pay the same over to the treasurer of the locality before the 14th December annually.

§ 34. In case of refusal or neglect to pay such taxes for the space of fourteen days after demand as aforesaid, the collector shall levy same with costs by distress and sale of the goods and chattels of defaulter, or of any goods or chattels in his possession wherever found within the locality: and no claim of property, lien, or privilege thereupon, or thereto, shall be allowed.

§ 35. Six days notice of sale shall be previously given by advertisement posted up in at least three public places in the locality.

§ 36. Surplus of sale shall be returned to the parties in whose possession the property was when distress made, if not claimed by another party: and if such claim be made and admitted, then to the real owner: but if contested, the surplus shall be paid over to the treasurer of the locality to be retained until rights determined by law or otherwise.

§37. In case of removal of any party after assessment, or if he shall neglect or refuse to pay within the county in which he shall reside, the collector may levy and collect such taxes in any locality which for judicial purposes shall be within the same county to which the party shall have removed, and, if not so recoverable, may be recovered with interest and costs as a debt due to the locality in any competent court: and such taxes shall be a special lien on the land, and bear interest from the time the same became due.

§ 38. The collector may receive the tax on any lot separately assessed, although the taxes on others against the same party be not paid, or upon any undivided part of any such lot: provided the person paying shall furnish in writing a statement of such undivided part, shewing who is the owner thereof: and if the tax on the remainder of such lot shall remain unpaid, the collector shall enter the substance of such statement in his return to the proper treasurer, to the end that such undivided part may be excepted from sale.

§ 39. Commissioner of crown lands within thirty days after the first of January shall yearly transmit to treasurers a list of

granted or leased lands during the preceding year, to be again furnished by them to the clerks of localities.

§ 40. Collectors may receive taxes of non-residents, if tendered.

§ 41. Collectors shall return their rolls to the treasurer and pay over the amount on or before the 14th December yearly, or such other day as the municipal council shall appoint. § 42. Collectors shall render their accounts upon oath.

43. Before the delivery of collectors' rolls the clerk shall furnish the treasurer with a correct copy of the non-residents' roll, to be entered by him in a book, together with the taxes. charged upon such lands.

§ 44. And upon the return of the collector's roll to the treasurer, he shall enter the taxes charged and received upon such lands.

§45. The county treasurer or chamberlain shall prepare a list of lands in their localities upon which taxes remained due on the collector's return, distinguishing in separate columns the lots respectively, the amounts due for county rates, and the amounts due for township, village, town, or city rates; and shall within one month after receipt of collector's roll address a circular letter through the post to the owners, stating the amount due, and requiring payment: and in case the owner is unknown, or his residence, a list of such lands shall be published by the treasurer or chamberlain in the Government Official Gazelte, with the amount due, and calling for payment and charging expense of publication against the lands.

§ 46. Treasurers of counties shall, on or before the first day of January, 1851, make out and submit to the municipal council a list of lands in their counties or in any cities or liberties within their limits, on which taxes remain unpaid, the number of acres, and years for which the taxes are in arrear, and the amount due on each lot for taxes under the wild land assessment law, and for assessments imposed by by-laws of the municipal councils, with the owners' names when known; and the said arrears shall be certified to the clerk of the proper locality by the county clerk, and added to the assessment roll for the year 1851, and collected in like manner, and the proper proportions so collected shall be accounted for and paid over to the treasurers of the several municipalities for their original purposes.

§ 47. In all cases where any township or part thereof shall have been detached from any district or county for the formation of any new district or county since the passing of the wild land assessment law, the treasurers of such districts or counties shall on or before the first day of January, 1851, meet together

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at some convenient place and make a correct list of the arrears due in such townships up to the periods at which such lands became parts of new districts or counties, and the clerk of the county in which the township then actually lies shall include such arrears of taxes in his list of arrears of taxes due on such lands for the year 1851 and the county treasurer shall pay over to the treasurer of the former district such portion of the arrears accrued while such township was part of such district or county, reserving for the use of his own county that portion only of such arrears applicable for the improvement of the roads and bridges of such township, such payment to be made on or before the 1st January, 1852.

§ 48. The county treasurer or chamberlain shall, within thirty days after the collector's return, issue his warrant to the sheriff of the county, or high bailiff of the city, to levy on the lands of non-residents for the taxes then due thereon, with costs.

§ 49. The sheriff or high bailiff shall, within the then current year, cause the same to be executed, giving at least three months' notice, and shall make a return thereof to the county treasurer or chamberlain, and pay him the money levied; and the sheriff shall have for executing and returning such warrant 58. for the sale of each separate lot, and three per cent. on the amount levied, and the remainder shall be paid over to the treasurer or chamberlain.

§ 50. Notice of the time and place of sale shall be given by advertisement, inserted once in each month for four successive months, in some newspaper of the county or city where the real estate lies, and if no newspaper in that county, then in any adjacent county; the last advertisement to be at least one week before the sale.

§51. Further notice also shall be posted in some public peace within the county or city three weeks before the sale.

§ 52. Notices shall state the names of the owners known, with the amount assessed, and if not known, the advertisement shall state the total amount of the taxes on the several lots to be so sold.

§ 53. If no person shall pay the taxes at the time and place appointed for the sale, the sheriff or bailiff shall sell by public auction so much of the lands as shall be sufficient to discharge such taxes, with the interest thereon and lawful charges, selling in preference such part as he may consider most for the owner's advantage to sell first, stating distinctly in the certificate to the purchaser what part of the lot is sold, or the whole lot, as the case may be.

§ 54. The sheriff or bailiff shall give a certificate to the purchaser, describing the lands sold, the quantity, sum and expenses of sale, and stating that a deed of conveyance will

be executed by the sheriff or bailiff on demand, at any time after the expiration of three years, if the land be not redeemed. § 55. Holders of certificates shall pay the taxes during the period for redemption, and the same shall be added to the amount specified in the certificate, and shall be subject to ten per cent. interest, provided the holder shall have given the sheriff or bailiff notice and proof of the payment of such taxes; and if the holder of such certificate shall neglect to pay such taxes, the lands shall be again sold as before provided, subject to redemption by the first purchaser for three years from second sale, on payment of the amount paid by second purchaser, with ten per cent. interest, and without prejudice to the owner's right to redeem from either purchaser, or payment of the price, interest at the rate aforesaid, and costs, at any time during the first three years.

§ 56. The owner, his heirs, executors, administrators or assigns may redeem at any time within three years from the day of sale, by paying to the county treasurer or city chamberlain, for the use of the purchaser, the sum paid by him, including taxes paid since the sale, with ten per cent. interest: the treasurer or chamberlain's receipt to be evidence of redemption.

57. If the land be not redeemed within the period for redemption, the sheriff shall, on demand, and on payment of 28. 6d., execute a deed to the purchaser, with a certificate for registration, and the registrar shall be entitled to 3s. 6d. for registering the same, and no more.

§ 58. The purchaser, before redemption, shall have the power to protect the land from spoliation or waste, and shall not knowingly permit any person to cut timber thereon or otherwise injure the land, nor do so himself, but may use the same without deteriorating its value.

§ 59. County treasurer, on receipt of non-residents' taxes, to pay over same, as soon as reasonably may be, to the treasurer of the proper locality.

§ 60. Treasurers and city chamberlain shall give security for the performance of their duties.

61. Any assessor neglecting his duty shall forfeit £25, and the other assessor or assessors shall perform such duties until new appointment.

§ 62. Any assessor or collector making any unjust or fraudulent assessment or collection, or wilfully omitting any duty required by this act, shall be guilty of a misdemeanor, and, upon conviction, liable to a fine not exceeding £50, (and imprisonment till fine paid,) or to imprisonment in the common gaol for a period not exceeding six calendar months, or to both, in the discretion of the court; and proof to the satisfaction of the

jury that any real property was assessed by such assessor thirty per cent. greater or less than its actual value, shall be prima facie evidence that such assessment was fraudulent and unjust, and the assessor convicted of any fraudulent and unjust assessment shall be sentenced to the greatest punishment of fine and imprisonment imposed by this section.

63. If any collector shall neglect to pay to the treasurer or chamberlain, or other person legally authorised to receive the same, the sums contained on his roll, such treasurer or chamberlain shall, within twenty days after payment due, issue his warrant to the sheriff or high bailiff, commanding him to levy the same, with costs, of the goods and chattels, lands and tenements of such collector, and to pay the same to the treasurer or chamberlain, and to return such warrant within forty days after date.

§ 64. Sheriff or bailiff shall within forty days cause such warrant to be executed, and pay money levied to the treasurer, or chamberlain, deducting for his fees the same compensation the collector would have been entitled to.

§ 65. If the sheriff or bailiff neglect his duty, or make a false return to the warrant, or neglect to make any return or a sufficient return, it shall be lawful for the treasurer or chamberlain to apply to either of the superior courts in term time, or to any judge in vacation, for a rule or summons against such sheriff or bailiff, and upon hearing the matter the court or judge may order a writ of fieri facias to issue, directed to the coroner to levy of the goods and chattels of the sheriff or bailiff the amount in question, together with costs.

66. Sheriff or high bailiff wilfully omitting to perform any duty required by this act, shall be liable to a penalty of 501. for the use of the county.

§ 67. Interpretation clause.

§ 68. This act to come in force upon, from, and after the 1st day of January, 1851.

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.