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4. And be it, &c., That any sum or sums of money which As to taxes shall have been paid to the Collector of any Township, in lected in Dissatisfaction of the rates charged on the Assessment Roll, tricts, under or to the Treasurer of any District, or of any County since laws. the abolition of Districts, in satisfaction of any tax upon land, shall not be recoverable, although such rate or tax may have exceeded that which might legally have been chargeable, or may have been imposed by an informal By-law of the said District Councils; and no surcharge or additional demand shall be made, if the sums so received by such Collector or Treasurer fell short of what was legally chargeable. And all In what land for or in respect of which any such rate or tax has been cases lands so paid, shall be released from any liability or charge for the not be year or years in respect of which such tax was paid; but all chargeable lands liable to assessment, and upon which payment has not taxes. been so made, shall be held chargeable with such tax, as is herein before declared to be chargeable upon it, notwithstanding any informality in the By-laws by which such tax was intended to be imposed, provided that such By-laws shall not have been disallowed or quashed as aforesaid.

shall or shall

with such

extinguish

5. And be it, &c., That the subsequent repeal of any Repeal of byBy-law of any District Council shall not be construed law did not to have extinguished the arrears of the taxes imposed or arrears, intended to be imposed by such By-law, and which were due for the years previous to the repeal of the By-law: Pro- Proviso. vided always, that nothing herein contained shall be construed to continue the tax for the year in which such By-law was repealed, and another By-law passed in place thereof; but in all such cases the tax or arrear of tax shall for that year be taken to be that imposed by the repealing By-law.

each County

Lands on

6.And be it, &c., That within six months after the pass- Treasurer of ing of this Act, it shall be the duty of the Treasurer of every to make out County in Upper Canada, and he is hereby required to make a List of out, a list of every Lot or part of Lot in this County, upon which taxes which any taxes may appear to be unpaid and in arrear, whe are in arrear. ther the said taxes accrued before or after the establishment of District Councils. And he shall set down opposite each what it shall Lot or part of Lot the total sum which shall appear to be so shew. due and in arrear up to the first day of January, eighteen hundred and fifty-three, including in such total sum the propor tional charge for the cost of the advertisement hereinafter required, and distinguishing the taxes due before any By-law of of the late District Council came into force, the taxes due un der such By-law or By-laws, and the taxes due since the establishment of County Councils. And he shall calculate the of taxes.

Calculation

Act of U. C. 59 Geo. III.

c. 7.

Such Lists to be adver

tized; and in

amount of tax due on each Lot according to the provisions of the Act last above cited or of the Act of Upper Canada, passed in the same year of the same Reign, and intituled, An Act to repeal the several Laws now in force relative to levying and collecting rates and assessments in this Province, and further to provide for the more equal and general assessment of lands and other ratable property throughout this Province, and subsequent Acts of the Province of Upper Canada, amending the same, until such time as any By-law of the late District in which the land so in arrear was then included, came into force, altering the rate authorized and imposed by the said Acts; and from the time any such By-law as aforesaid came into force, and as long as it continued in force, he shall calculate the tax according to such of the provisions of this Act as define the rates and taxes which shall be chargeable upon the land in respect of the rates intended to be imposed by the Bylaws of such District Councils.

7.—And be it, &c., That the Treasurer of each and every County in Upper Canada, shall cause such list of lands and what papers. arrears of taxes to be advertised for the space of one month in the Government Official Gazette, and in some one newspaper published within the County, or if none be so published See 18 Vic. c. in some newspaper in an adjoining County, and no other advertisement of lands in arrears for taxes shall be required to be made, and no such arrears shall be included in the Collector's Roll, and no lands shall be sold for the non payment of such arrears during the present year; any thing in the Upper present year. Canada Assessment Act of 1850 to the contrary notwithstanding.

140.

Lands not to be sold

during the

Provision touching lands sold

laws which have not been quashed.

List to be published, &c.

8. And be it, &c., That in case any lands have been sold for arrears of taxes, any part of which were calculated for taxes im- and claimed to be due under any By-law of any of the late posed by By District Councils, which has not been quashed as aforesaid the Treasurer of the County in which such lands were situated shall within three months after the passing of this Act, prepare and advertise as aforesaid a list of all the lands so sold and not afterwards redeemed, which list shall shew the date of sale, the amount for which the land or any portion of it was sold, the amount of tax, which was justly chargeable upon the land according to the provisions of this Act, up to the date when it was advertised previous to such sale, and also all the taxes which have been paid upon the land since the date of Proviso: cor- the sale: Provided always, that if in any District no By-law sold not to be was passed imposing a rate on unoccupied land, or a By-law included. was passed which did not vary the tax to which such land was

tain lands So

liable under the Assessment Laws then in force in Upper Canada, it shall not be necessary to advertise the lands sold in any such District, nor shall the lands so sold be liable to be redeemed in the manner provided by the Section of this Act next following.

ed in List

them, and

what condi

9.-And be it, &c., That at any time within one year owners of after the date of the first publication of the advertisement lands includrequired to be made by the next preceding Section, it shall may redeem and may be lawful for the owner of any Lot or parcel of land, or within what for any one duly authorized on his behalf, to pay to the said time and on Treasurer the amount justly chargeable on the land, as is here- tions. inbefore provided, and interest thereon from the date of such sale to the date of payment, together with all taxes which have been paid by the purchaser subsequently to the sale of such lan ds, which payment shall be carried by the Treasurer to the account of the County; and the said Treasurer shall there- Certificate of upon, without any charge, give to the person so redeeming a redemption. Certificate, in the form prescribed in the Schedule appended to this Act, and marked A, that the land has been redeemed, which Certificate the Registrar of the County is hereby required to register, upon the payment to him of a fee of Two Shillings and Six Pence, and such Certificate, and the registry Fees. thereof shall annul and make void the Deed formerly executed by the Sheriff to the purchaser of the land for arrears of taxes, and shall re-convey the land to the former owner, and give him right to the possession thereof as fully as if no such Deed of the Sheriff had been executed: Provided always, that if Proviso as to there shall be any improvements upon the land, and the land improveshall be in the occupation or possession of any person having such lands. a bona fide title or claim thereto, either as the purchaser at the sale for taxes or by Deed, Bond, or Written Agreement to sell from the purchaser, or from any person claiming through such purchaser, the original owner, before re-entering into possession, shall pay to such occupant reasonable compensation Compensafor his improvements made at any time after the expiration of ton to be one year from the date of sale and before the passing of this under 12 Vic. Act, and such compensation shall be determined in the manner and with the forms provided in case of erroneous surveys by the forty-ninth and fiftieth Sections of the Act passed in the twelfth year of Her Majesty's Reign, and intituled An Act to repeal certain Acts therein mentioned, and to make better provision respecting the admission of Land Surveyors and the Survey of Lands in this Province, unless the said Exception. original owner choose rather to tender, and do tender to the said occupant a good and valid title to the land upon condition

ments on

determined

c. 35.

List of re deemed Lands to be

of his paying him the actual value thereof only, to be determined as aforesaid, in which case, and in default of such occu pant paying such value within six months after the determination thereof as aforesaid, the said original owner shall have an absolute and unconditional right to evict such occupant and re-enter into possession of the land; and all costs incurred under this proviso shall be paid in any case by the occupant.

10. And be it, &c., That one year after the date of the advertisement required to be made by the eighth section of this published. Act, it shall be the duty of the Treasurer aforesaid to publish in the manner required for the other advertisements before mentioned, a list of all lands previously sold for taxes and conveyed by the Sheriff, but which have been redeemed in the Repayment manner provided by the ninth Section; And the said Treasurer shall at any time after the redemption of the land, upon chasers. the demand of the purchaser, and the surrender by him of the

to pur

Cancelling
Deeds sur

rendered of
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deemed.

Sales of land not so re

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Sheriff's Deed, pay out of any County money in his hands the sum for which the land was sold by the Sheriff, and the cost of the Sheriff's Deed and registry thereof, together with the interest upon the whole of such sums from the date of the sale to the date of redemption and the amount of all taxes which have been paid by the purchaser subsequently to the sale of such lands; and if the Treasurer shall refuse or neglect to pay the same, such total sum and interest shall become a debt due by the County Council of such County, and shall be recoverable in the manner provided by law for the recovery of other debts. And the Treasurer shall cancel the Deed so surrendered to him, by writing across the face of it a Certificate in the form prescribed in the Schedule appended to this Act, marked B, and he shall deliver the Deed so cancelled to the Registrar of the County in which the land is situate, who is hereby required without any charge to file it with the Certificate of the redemption of the same land.

11.-And be it, &c., That if any land sold for arrears of taxes as aforesaid shall not have been redeemed in the manner firmed; as if and within the period allowed and provided by this Act, such Assessment sales shall be confirmed and held valid as fully as if they had Law, 12 Vic. been made under the authority of the Assessment laws in force in Upper Canada, previous to the passing of the Act passed in the twelfth year of Her Majesty's Reign, and intituled, An Act to repeal the Acts in force in Upper Canada, relative to the establishment of Local and Municipal Authorities and other matters of a like nature, and the arrears on account of which the sales took place, had not comprised any taxes imposed or intended to be imposed by any By-law of the late District

Councils: Provided that at the time of such sale the taxes Proviso. (whether imposed by such By-law or by the said Assessment Laws of Upper Canada, or both) wherein arrear to the extent required by the said Assessment Laws in order to justify the sale of the lands, and that all the requirements of the said Assessment Laws relative to such sales, were complied with : Provided also, that nothing herein contained shall be held to Proviso. make valid the title to any lands which shall have been adjudged to be invalid by any Court of competent jurisdiction, or in any way to make void any judgment in any of the Superior Courts of Upper Canada, or to affect any suit pending therein in which the validity of any such By-law may have been called in question.

12.-And be it, &c., That whenever the words " owner," Interpreta"purchaser" and "occupant" occur in this Act, or the words tion clause. "he" or "his," or other words designating the owner, purchaser or occupant, such words shall be construed to mean such persons or their heirs, executors or assigns, and to include the singular or plural, masculine or feminine, as the case may be; and the word "County," shall be construed to include Union of Counties.

I,

SCHEDULE A.

Treasurer of the County (or United Counties) of
do hereby certify, that I have received from

the sum of
being the whole amount payable accord-
ing to the provisions of an Act of the Province of Canada,
passed in the sixteenth year of Her Majesty's Reign, intituled,
An Act to provide for the recovery of the rates and taxes in
tended to be imposed by certain By-laws of the late District
Councils of Upper Canada, and chaptered
tion of lot (or part of lot, describing it or
as the case may be,) number
of the Township of

in the

in redempacres of lot, Concession

which was sold by the Sheriff of
) for arrears of

the District of - (or County of day of

taxes on the

Dated

in the year.

(Signed.)

SCHEDULE B.

This Deed is cancelled by me

County (or United Counties) of, the land described

therein having been redeemed on the

Treasurer of the"

day of

in the year

Dated

(Signed,)

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