19. When a poll is demanded by two electors at the meeting for the election of a trustee, the chairman shall forthwith grant the same, and the secretary shall thereupon immediately proceed to record, as herein directed, the names of all qualified electors who shall present themselves within the time prescribed by this Act, and the secretary shall enter in the poll-book, in separate columns, the names of the candidates proposed and seconded at the nomination, and shall, opposite to such columns, write the names of the electors offering to vote at the election, and shall, in the column on which is entered the name of a candidate voted for by a voter, set the figure "1" opposite the voter's name, with the residence of the voter. 48 V. c. 49, s. 19.

NOTE. The demand must be made by two electors. An ordinary poll-book must be provided in case an election is demanded.

20. In case a poll is demanded upon any public school question by any two electors, the name of each voter shall be similarly placed in separate columns, marked "for" or "against." 48 V. c. 49, s. 20.

NOTE.-A poll-book must also be prepared for voting

on "any public school question" when such a poll is demanded by any two electors..

21. In case an objection is made to the right of any person to vote at any annual or special meeting, either for trustee or upon any school question, the chairman of the meeting, or other officer presiding, shall require the person whose right of voting is objected to, to make the following declaration or affirmation :

(1) I., A. B., do declare and affirm, that I am an assessed ratepayer (or farmer's son, as the case may be) in school section

(2) That I am of the full age of 21 years.

(3) That I am a supporter of the public school in said school section No.

(4) That I have the right to vote at this election. Whereupon the person making such declaration shall be entitled to vote. 48 V. c. 49, s. 21.

NOTE. The chairman or other officer presiding does not appear to be authorized to take the declaration.

22. The poll at every election of a rural school trustee or trustees or on any school question, shall not close before eleven o'clock in the forenoon, but may close at any time thereafter when a full hour has elapsed without any vote having been polled, and shall not be kept open later than four o'clock in the afternoon of the day on which the election is commenced; and when such poll is closed the chairman and secretary shall count the votes polled for the respective candidates or for the school question submitted, as the case may be, and shall declare the candidate elected, or the school question adopted, for which the highest number of votes was polled, or in case of a tie the chairman shall give the casting vote, as provided in section 18 of this Act. 48 V. c. 49, s. 22; 50 V. c. 39, s. 2.

NOTE.-A full hour must elapse before closing the poll, and so on from hour to hour until four o'clock, and if no vote is polled within an hour from the polling of the last vote then the poll can be legally closed; for instance, if no vote has been polled between 1.30 o'clock and 2.30 o'clock, the poll may be closed.

23. The secretary of every school meeting at which any person or persons were elected as school trustees shall forthwith notify in writing each of such persons of his election, and every person so notified shall be considered as having accepted such office, unless a notice to the contrary effect has been delivered by him to such secretary within twenty days after the date of such election. 50 V. c. 39, s. 3.

NOTE.-It may be inferred from this section that the person or persons referred to in section 13 need not necessarily be present at the time of the election.

24. Any trustee elected to fill a vacancy shall hold office only for the unexpired term of the person in whose place he has been elected. 48 V. c. 49, s. 24.

25. Any trustee of a rural school section may resign with the consent, expressed in writing, of his colleagues in office. 48 V. c. 49, s. 25.

26. Any retiring trustee may be re-elected with his own consent, otherwise he shall be exempted from serving for four years next after leaving office. 48 V. c. 49, s. 26.

NOTE. An assessment is a valuation made by author-
ized persons according to their discretion as opposed
to a sum certain or determined by law.
It is a
valuation of the property of those who are to pay
the tax, for the purpose of fixing the proportion
which each man shall pay; on which valuation the
law imposes a specific sum upon a given amount.-
Blackstone.

2. Where the words following occur in this Act or the schedules thereto, they shall be construed in the manner hereinafter mentioned, unless a contrary intention appears: (1) "Gazette" shall mean the Ontario Gazette;

(2) "Township" shall include a union of townships, while such union continues;

(3) "County Council" shall include provisional county council;

(4) "Town" and "Village" shall mean respectively incorporated town and village;

(5) "Ward," unless so expressed, shall not apply to a township ward ;

(6) "Municipality" shall not include a county. R. S. O., 1877, c. 180, s. 2 (1-6).

(7) "Local Municipality" shall mean and include a city, town, incorporated village or township, as the case may be. 48 V. c. 42, s. 2 (3).

(8) "Property" shall include both real and personal property, as hereinafter defined. R. S. O., 1877, c. 180, s. 2 (9).

(9) "Land," "Real Property," and "Real Estate," respec

tively, shall include all buildings or other things erected upon or affixed to the land, and all machinery or other things so fixed to any building as to form in law part of the realty, and all trees or underwood growing upon the land, and land covered with water, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to Her Majesty. R. S. O. 1877, c. 180, s. 2 (7); 43 V. c. 27, s. 8 (1).

(10) "Personal Estate" and "Personal Property" shall include all goods, chattels, interest on mortgages, dividends from bank stock, dividends on shares or stocks of other incorporated companies, money, notes, accounts and debts at their actual value, income and all other property, except land and real estate, and real property as above defined, and except property herein expressly exempted. R. S. O. 1877, c, 180, s. 2 (8); 43 V. c. 27, s. 8 (2).

(16) "Last revised assessment roll" shall mean the last revised assessment roll of a local municipality;

(17) "List of voters" shall mean the alphabetical list referred to in section 3, of The Voters' Lists Act. 48 V. c. 42, s. 2 (1, 2, 4-8).

NOTE. See note to section 2 of The Municipal Act.

3. Unoccupied land shall be denominated "Lands of non-residents," unless the owner thereof has a legal domicile or place of business in the local municipality where the same is situate, or gives notice in writing setting forth his full name, place of residence and post-office address, to the clerk of the municipality, on or before the 20th day of April in each year, that he owns such land, describing it, and requires his name to be entered on the assessment roll therefor, which notice may be in the form or to the effect of Schedule A to this Act; and the clerk of the municipality shall, on or before the 25th day of April in each year, make up and deliver to the assessor or assessors a list of the persons requiring their names to be entered on the roll, and the lands owned by them. It shall not be necessary to renew such notice from year to year, but the notice shall stand until revoked, or until the ownership of the property shall be changed. 45 V. c. 28, s. 2.

NOTE.-Unoccupied land must be considered non-resi⚫dent land: (1) Unless the owner has a legal place of residence; or (2) a place of business within the municipality where the land is situate; (3) or, being

a non-resident, gives notice in writing, setting forth his name, residence and post-office address, to the clerk, on or before the 20th day of April, to the effect that he is owner of such land and requiring his name to be entered on the assessment roll therefor; (4) the clerk shall deliver to the assessors a list of such non-residents so giving notice; (5) the notice shall be sufficient authority for entering the name of such non-resident owner until revoked or the ownership is changed.

Under section 65 of The Municipal Act efforts are frequently made in towns, villages and townships to secure the return of extra deputy-reeves to the county council by having the names of owners of unoccupied lands entered on the assessment roll. However laudable these efforts may be, strict attention must be paid to the foregoing requirements.

4. (1) When the name of any owner of such unoccupied land shall not have been entered upon the assessment roll in respect thereof by the assessor, such owner or his agent shall be entitled to apply to the Court of Revision to have the same so entered, whether the notice in the preceding section mentioned has or has not been given, and the Court may order the name to be entered, notwithstanding such notice has not been given, or has not been given by the time in this Act provided;

(2) Or such owner or his agent shall be entitled, within the time allowed by law for other applications in that behalf, to apply to the Judge to have the name of such owner entered upon the voters' lists, whether such notice has or has not been given; and the Judge may direct that the same be so entered, notwithstanding such notice has not been given, or has not been given by the time in this Act provided. 45 V. c. 28, s. 3.

NOTE. It is hereby provided that in every case the owner may apply to the Court of Revision to have his name entered as owner, but there is no provision for appeal from the decision of such Court. It is also provided that such owner may apply to the Judge to have his name entered on the voters' list.