chattels of such officer, and if no goods and chattels of such officer shall be found sufficient to answer and satisfy the said money and the charges of distraining and selling the said goods and chattels, or if it shall appear to such court or judge that such officer had refused, or wilfully neglected, to render and give such account or to produce the vouchers relating thereto, or that any books, papers or writings belonging to the Council or relating to the execution of his duties remained in the hands or in the custody or power of such officer, and he refused or wilfully neglected to deliver or give satisfaction respecting the same as aforesaid, then and in every such case it shall be lawful for such court or judge to make such order as to justice shall appertain and, if such court or judge think fit, to commit such offender to the common gaol within the Municipality, there to remain without bail until he shall have given a true and perfect account as aforesaid, or until he shall have paid such moneys as aforesaid and until he shall have delivered up such books, papers and writings, or given satisfaction in respect thereof, to the Council, or to such other person as aforesaid, or until such other or future time as the said court or judge shall direct: Provided that nothing herein contained shall prevent such Treasurer, officer, or other person being tried, and, if found guilty, convicted and sentenced according to law for any crime or offence which he may have committed relative to any matter or thing entrusted to him under the provisions of this Act: and provided, further, that nothing herein contained shall prevent the Council from bringing an action for the recovery of any sum or sums due by the Treasurer, officer or other person to the Council. No. 26 1893. Liability of sure 86. No prosecution or commitment of any Treasurer or other officer or person shall acquit and discharge any surety or security ties for officers. that shall or may have been taken by or given to the Council, for the due and faithful execution of his or their office, or the payment of the moneys received or to be received by him or them respectively. MAKING OF VALUATIONS. Making of valua 87. The Council shall from time to time, but not less than once in every three years, cause a valuation of all immovable property tion. within the Municipality to be made by one or more competent persons who shall be sworn appraisers appointed by the Master of the Supreme Court. Declaration 88. Every valuer shall, before entering upon the valuation entrusted to him, make before some Justice of the Peace a solemn valuer. declaration in the terms following:-- "I do solemnly and sincerely declare that I will to to the best of my skill and knowledge, and without fear, favour or prejudice, truly and impartially appraise and value all such property as I shall be required to value in the Municipality of Cape Town, for the purpose of assessment, and that I shall conscientiously value the same at and for the full and fair price or sum which such by No. 26-1893. Particulars in Valuation Roll. Objections to Valuation Roll. Council to appoint Valuation Roll. property would, in my judgment, be likely to realise if brought at the time of valuation to voluntary sale and sold upon the usual terms and conditions. And I make this solemn declaration, conscientiously intending to fulfil the same. "Declared at- day of And every such declaration shall be lodged with and preserved by the Council. 89. The valuer or valuers shall frame the valuation roll in such a manner as to show: (a) The name and address of the owner. (b) The name of the occupier (or if unoccupied to be stated. (c) Description of the property valued. (d) Name and situation of property. (e) Rateable value 90. When this valuation roll has been completed it shall be laid before the Council and a copy thereof shall lie at the office of the Council for the inspection of every owner or occupier of any property included therein who may at all reasonable times inspect the same, and the Council shall by notice published in one or more local newspapers and by circular call upon owners and occupiers to lodge in writing with the Town Clerk any objections they may have against the valuation of any property whether owned or occupied by them or not, within a specified time not being less than fourteen days from the first publication of such notice. 91. After the expiration of the time specified in such notice the committee to settle Council shall appoint from among themselves a committee consisting of the Mayor and not less than two other Councillors who shall be assisted by two assessors to be appointed annually by the Governor, and form a valuation court, and such court shall thereafter at meetings duly called by the Town Clerk upon the instruction of the Mayor, proceed to consider the valuation roll and the objections made as aforesaid, and shall be entitled to make such alterations or amendments in the valuation roll as by them may seem expedient. 92. When such court has completed its examination of the valuation roll, and has made such alterations and amendments therein as to it may seem necessary, the Town Clerk shall can copy of such roll as settled to be made for the inspection of perser interested, and shall cause an advertisement to be published in or or more local newspapers not less than three times within a peri of one week of the publication of the first advertisement and al a circular to be sent informing all owners and occupiers of lando! property of the completion thereof and that the same will become fixed and binding upon all parties interested who shall not, beture a date fixed in such notice not being less than fourteen days free the date of the first advertisement, bring the decision of the co in review before the Supreme Court on motion; provided, h ever, that no person shall be entitled to take any proceedings wh ever for review who shall not have duly lodged an objection to the valuation as originally made or be interested as owner or occupier in a property the valuation of which shall have been increased by the valuation court and that no valuation shall be set aside or varied merely by reason that the circular notice referred to in this and section ninety of this Act shall not have been duly sent. 93. Notwithstanding anything to the contrary in this Act stated, the Council may at any time direct that a valuation be made of any property discovered to have been omitted from the valuation roll, or of any buildings erected or improved, or of any property sub-divided, or of portions of any property which are occupied by different persons after any general valuation of property made as aforesaid, or may within three months after any general valuation of property, direct a valuation of any property which in the opinion of the Council is undervalued, and upon the making of any interim valuation, the same forms shall be observed as are in the last preceding section set forth with regard to general valuations, excepting that in the option of the Council the prescribed notice may be served, in writing, either upon the owners or occupiers of the property or properties affected instead of being published as aforesaid. No. 26 1893. Interim valuation Power of entry 94. Every valuer provided with written authority signed by the Town Clerk shall, for the purpose of making any valuation as by valuer. aforesaid, have power to enter at all reasonable hours in the daytime into and upon any immovable property within the Municipality without being liable to any action on account thereof. 95. All rates made or levied by the Council under the provisions Rates leviable of this Act shall be made or levied upon the valuation of immov- upon valuation. able property framed in terms of this Act; and until such a valuation be made such rates shall be levied according to the existing valuation made under the Act 44 of 1882. MAKING OF RATE. 96. It shall be lawful and competent for the Council to impose and levy a rate of not more than fourpence in the pound in any one year on the value of all rateable immovable property in the Municipality. 97. And the person or persons in whom shall be vested on the 15th day of March in each year the legal title to any immovable property shall be the person or persons primarily liable for the rates imposed during that year in respect of such property; provided that any person entitled to the usufruct or any other limited interest for life in respect of any such property shall be deemed to be invested with the legal title for the purposes of this section; and provided, always, that nothing in this Act contained shall in any way affect the provisions of the "Crown Property Rating Act, 1891," and the "Public Libraries and Museums Relief Act, 1892," or render liable to be rated any places used exclusively for public worship, public schools, or institutions supported by public charity. Making of rates. Liability for rates. No. 26-1893. Application from rates. of 98. The rate in the last preceding sections mentioned shall be voted and levied for all municipal objects, purposes and services. moneys received including water supply and water works, sewerage, drainage, improving, cleaning, repairing and maintaining streets and squares, the construction and repairs of municipal buildings, payment of municipal servants, and all and every other municipal object or purpose necessary, in such manner as the Council shall deem advisable and expedient, and at the time of making the said levv it shall be determined how the amount to be so raised shall be apportioned and appropriated among and to such objects, purposes and services. Notice of rates payable. When rates payable Recovery of rates. 99. As soon as possible after the passing of a resolution to levy a rate on immovable property, in addition to every other notification required by law, a notice shall be posted to the address of each person by whom any money is payable because of such resolution, which notice shall set forth the rate levied, the property assessed. the amount payable, the latest date when, and the place at which payment must be made; provided, however, the non-receipt of such notice shall not be any defence in any proceeding instituted for the recovery of any such rate. 100. All rates levied under this Act shall be due and payable at the office of the Treasurer of the Council on the 15th day of March of each year, and every person who shall be in default in payment of any such rates after the 30th day of June in each year, shall become liable to pay, and shall pay in addition to the rate in regard to which he shall have made such default, an additional sum equal to one-twentieth of the rate, and such additional sum together with the original rate shall be deemed to be the rate payable under this Act, and shall be recoverable as such by any of the means provided by this Act. RECOVERY OF RATES. 101. After any rate levied by virtue of this Act shall have been assessed, the same shall be published in one or more local newspapers, and the Council may appoint one or more collectors for the purpose of collecting the amounts due and payable, and the said collectors are hereby authorised to demand and receive the amounts so to be collected, which shall, on non-payment thereof. be recoverable at the suit of any such collector, upon production of any such local newspaper, by action in the court of the Resident Magistrate of Cape Town, or in case any person liable for any rate shall not reside within the Municipality, then either in the court of the Resident Magistrate of Cape Town, or in the court of the Resident Magistrate of the district in which such ratepayer shall reside: Provided that as often as any ratepayer not resident in the Cape Division shall be proceeded agains in the court of the Resident Magistrate of Cape Town, the summons directed to such ratepayer shall be served upon the person, if any, in occupation of the premises in regard t which the rate alleged to be due is claimed. And each collecte shall give security to the Council for the due execution of his office to such amount as the Council shall deem sufficient. No. 26-183 Joint and several and rates. 102. If the amount of any rate which under the provisions of this Act shall have been assessed on any immovable property liable in tecupier for to be rated or portion thereof shall not be paid by the owner thereof, it shall be lawful for the Council to sue either the occupier thereof at the time such rate was due and payable or the owner separately or both of them in one and the same action, each for the whole, before any competent court, and to obtain the judgment and process of such court for the recovery of the same, reserving to such occupier such relief against the owner as he may be lawfully entitled to: Provided that every person who, as occupier of any such property or portion thereof, shall at any time have become liable to pay any rate which may have been assessed thereon, shall continue to be liable, and may be sued in manner aforesaid for the same, notwithstanding that he shall have ceased to occupy such property or portion thereof: Provided, also, that any and every rate assessed under the provisions of this Act shall in so far as the owner of any property is concerned, be and be deemed to be a charge upon the property rated and recoverable against the owner at the time such rate was levied or any future owner; provided, always, that no future owner of property shall be liable for any rates which became due and payable at any period more than one year prior to the date upon which he became owner of the said property. Evidence in suit of rates. 103. In any proceeding to levy or recover rates, or consequent on the levying or recovering of any rate, as well as in all other legal for recovery proceedings under the provisions of this Act, the Valuation Rolls, Rate Books and Records of the Council, and all entries made therein, and extracts or certified copies thereof signed by the Town Clerk and sealed with the seal of the Council, and also all copies of any newspaper containing any notice necessary to be proved, shall, upon production thereof alone, be primâ facie evidence of such rate and of the contents thereof without any evidence that the notices required by or other requirements of this Act have been complied with; provided that it shall be competent for any party to any such proceeding to offer evidence to prove the contrary. LOANS. Power 104. It shall be lawful and competent for the Council to borrow at any time on security of the rates any sum or sums of money loans. upon obtaining the consent of a majority of the enrolled voters of the Municipality (1) present at a duly convened meeting of such voters, or in the event of a poll being duly demanded, then upon obtaining the decision in favour of the borrowing of any such sum or sums as the Council may desire to borrow, of a majority of the votes recorded at such poll; provided always that no such consent shall be necessary so long as the total indebtedness of the Council 'Printed as amended by Act 25, 1897. to raise |