the Non-Re divided 72.-And be it, &c., That it shall be lawful for the Munici- Surplus of pal Council of the County, from time to time, to pass By-laws sident Land apportioning the surplus moneys in the Non-Resident Land Fund to be Fund amongst the several Municipalities, ratably according to among Muthe moneys received and arrears due on account of the Non- nicipalities. Resident lands in each Municipality; but such apportionment shall always be so limited that the Debentures unpaid shall never exceed two thirds of the whole amount to the credit of such fund. or salary, 73.-And be it, &c., That the Treasurer shall not be en- Treasurer's titled to charge to, or receive from the person paying taxes, any percentage per centage thereon, but may receive from the fund such per how paid. centage upon all moneys in his hands, or such fixed salary in lieu thereof, as the County Council may by By-law direct. statement of submitted to Counell by the Trea surer; what it shall shew.. 74. And be it, &c., That it shall be the duty of the Annual County Treasurer to prepare and submit to the County Council the said at its first Session in January every year, a Report, certified by Fund to be the Auditors, of the state of the non-Resident Land Fund, the County which Report shall contain an account of all the moneys received and expended during the year, ending on the thirty-first of December next preceding, distinguishing the sums received on account of and paid to the several Municipalities, and received and paid on account of interest or Debentures negotiated or redeemed, and the sums invested and balance in hand; a list of all Debentures then unpaid, with the dates at which they will become due; and a statement of all the arrears then due, distinguishing those due in each Municipality, and the amount due on Lands then advertised for sale, and which by law may be advertised during the ensuing year; and it shall be the duty Copy to be of the Warden to cause a copy of such Report to be transmitted to Provincial to the Provincial Secretary for the information of the Governor Secretary. General. transmitted words sections. 75.-And be it, &c., That whenever in the foregoing Sec- Interpretations providing for the collection, funding and management of tion of cer the arrears of taxes on the land of non-Residents, the words, in foregoing "County," "Treasurer" and "Sheriff" occur, such words, as far as relates to the collecting, funding and managing the arrears of taxes on the lands of non-Residents in Cities, shall be held to mean respectively, "City," " Chamberlain" and "High Bailiff." RESPONSIBILITY OF OFFICERS. 76.—And be it, &c., 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 Penalty on Assessors or Clerks fail form their duty: and how such penalty shall be enforced. Other Asses sors may act bond with two or more sufficient sureties, in such sum as the Municipal Council of the County or the Township, Village, 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.. 77.—And be it, &c., That if any Assessor or Clerk shail refuse or neglect to perform any of the duties required of him ing to per- 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 or Clerk, 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 porform his 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. for in default. Punishment Assessors or fraudulent collection, 78.-And be it, &c. That if any Clerk, Assessor or Collector, acting under this Act, shall make any unjust or fraudulent assessment or collection, or copy of any Assessors' or Collector's making any Roll, or shall wilfully and fraudulently insert the name of any assessment, person who should not have been entered in such Roll, or omit &c. the name of any person who should have been entered in such Roll, according to the true intent and meaning of this Act, 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 to pass the sentence of the law on such offender; Evidence of and proof to the satisfaction of the 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 Act. such fraud. for compel surers to moneys in by warrant 79.-And be it, &c., That if any Collector shall refuse or Proceedings neglect to pay to the Township, Village or Town Treasurer or ling Collec City Chamberlain, or to such other person as shall be legally tors or Treaauthorized to receive the same, the sums contained on his Roll, account for or duly to account for the same as uncollected, the Treasurer of or pay over the Municipality or City Chamberlain shall, within twenty days their hands, after the time when such payments ought to have been made, to Sheriff or issue a warrant under his hand and seal, directed to the Sheriff High Bailiff. 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 or his sureties, and to pay to the Treasurer of the Municipality or City Chamberlain, the sum so unaccounted for, 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. to execute such war 80.-And be it, &c., That the Sheriff or High Bailiff to Sheriff, &c., whom the Warrant is directed, shall, within such forty days, cause the same to be executed, and make return thereof to the rant. 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. such war ble therefor, such respon 81. And be it, &c., That if any Sheriff or High Bailiff Sheriff or shall refuse or neglect to levy such money, or any money which High Bailiff neglecting to he shall be commanded to levy in any Warrant lawfully issued levy under under this Act by any Treasurer or Chamberlain, or to pay over rant, &c., to the same, or shall make a false return to such Warrant, or be responsineglect or refuse to make any return, or shall make an insufficient and mode of return, it shall and may be lawful for the Treasurer or Cham- enforcing berlain, to make application in a summary manner upon affidavit sibility. 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 Fees to Coroner. Penalty on wilfully neg lecting his this Act. 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 Fieri Facias adapted to the case, directed to a Coroner of the County in which the said City or other Municipality is situate, 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 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. 82.-And be it, &c. 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 Treasurer of the County or Chamberlain of the City; and Application the said penalty, as well as any penalties recovered under the of penalty. preceding sections, shall be paid to the Treasurer or Chamberlain for the uses of the Municipality or City respectively. Moneys levyable under the U. C. ing Act, 13 & ed as other 83.-And be it, &c., That all money to be assessed, levied and collected under the authority of the Act passed in the SesPublic Build- sion held in the thirteenth and fourteenth years of Her Majes14 Vic. c. 68, ty's Reign, and intituled, An Act to provide Funds for defrayto be assessing the cost of the erection of the Lunatic Asylum and other like manner Public Buildings in Upper Canada, or under any other Act local taxes. in force or hereafter to be in force in Upper Canada, by and under which, any moneys raised by local assessment or taxes are payable to the Receiver General of the Province, or to any other Public Officer of this Province, for the public uses of the Province or for any special purpose or use mentioned in such Act, shall be assessed, levied and collected by and accounted for and paid over to the same persons and in the same manner and at the same time, as local taxes, rates or assessments imposed on the same property for County or City purposes; and any such moneys as aforesaid shall in Law and Equity be deemed and taken to be moneys collected for such County or City so far as to charge every Collector, Chamberlain or Treasurer with the to charge the same, and to render him and his sureties responsible for the same and for every default or neglect of such Collector, Chamberlain or Treasurer in regard to the same in like manner as To be deem ed moneys collected for County or City purposes, so as Collector, &c. for or with regard to moneys to be assessed, levied and collected for the use of such City or County. be paid over lected. 84. And be it, &c., That all moneys collected by any How such Township, Town or Village Collector for County purposes or for moneys shall any of the purposes mentioned in the next preceding section, when colare and shall be payable by such Collector to the Township, Town or Village Treasurer, and by him to the County Treasurer, and that the Township, Town or Village Municipality is and shall be responsible for all such moneys to the County Municipality, and that any bond and security given by any Col- Local Trea lector or Treasurer to the Township, Town or Village Municipality, that he will duly account for and pay over all moneys collected or received by him, does and shall apply to all moneys collected or received by such Collector or Treasurer for County purposes, or for any of the purposes mentioned in the next preceding section. surer to be accountable for them. &c., to pay raised for County Trea payment. 85.-And be it, &c., That the Treasurer of every Township, Treasurer of Town or Village, shall within fourteen days after the time Township, appointed for the final settlement of the Collector's Rolls, pay over money over to the Treasurer of the County all moneys which were County purassessed and by law required to be levied and collected in the poses, to the Municipality for County purposes, or for any of the purposes surer. mentioned in the eighty-third section of this Act, (retaining for his fees two and a half per cent. thereon,) and if default is Mode of enmade in such payment, the County Treasurer may retain or forcing such stop a like amount out of any moneys which would otherwise be payable by him to such Municipality, or may recover the same by a suit or action for debt, or may, whenever the same has been an arrear for the space of three months, 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; and the Sheriff How the upon the receipt of such Warrant shall proceed to levy and Sheriff shall collect the said amount, as if the said Warrant had been a Writ amount. of Execution issued by a competent Court of law, and he shall levy the said amount in the same manner and shall charge the same costs as is provided by the one hundred and seventy-ninth section of the Municipal Corporations Act of one thousand eight hundred and forty-nine, in cases of Writs of Execution. levy the surer and lains of Cities 86. And be it, &c., That the County Treasurer or City County TreaChamberlain shall be accountable and responsible to the Crown Chamberfor all the moneys to be assessed, levied and collected for any to account to of the purposes mentioned in the eighty-third section of this the Crown Act, and he shall pay over such moneys to the Receiver General, for certain moneys. |