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An Act to provide for an Assessment of Real and Personal Property in the Town of Prescott according to the annual value or rental thereof, and for other purposes.

WH

[ 28th July, 1847. ]

4

cited.

HEREAS it is expedient to repeal the Assessment Laws of the late Province Preamble. of Upper Canada so far as the same relate to the Town of Prescott-to prevent the operation within the said Town of any Act passed during the present Session of the Provincial Parliament relating to General Assessments-to provide by a special enactment for the Assessment of the said Town-and to amend an Act passed by the Legislature of Upper Canada in the fourth year of the Reign of His late Majesty, King William the Fourth, intituled, An Act to incorporate the Village of Prescott, and to esta- Act of U. C. blish an elective Police therein: Be it therefore enacted by the Queen's Most Excel- W. 4. c. 27, lent Majesty, by and with the advice and consent of the Legislative Council, and of the Legislative Assembly of the Province of Canada, constituted and assembled by virtue of and under the authority of an Act passed in the Parliament of the United Kingdom of Great Britain and Ireland, and intituled, An Act to re-unite the Provinces of Upper and Lower Canada, and for the Government of Canada, and it is hereby enacted by the authority of the same, That the Assessment Laws of Upper Canada imposing taxes, rates or assessments, and providing for the collection thereof, in so far as the same relate to the said Town of Prescott, be and are hereby repealed; and that any Act of the Provincial Legislature passed during the present Session relating to a General Assessment, shall not have force or operation in the said Town, except in the case mentioned in the twenty-second section of this Act.

II. And be it enacted, That all Real and Personal Estate hereinafter designated within the limits of the said Town of Prescott, and not hereinafter exempted from taxation, shall be liable to taxation in the manner hereinafter provided for the purposes of the said Act, intituled, An Act to incorporate the Village of Prescott, and to establish an elective Police therein, for the support of Common Schools-for the purposes of this present Act—and for any other purpose now or hereafter authorized by law.

Assessment repealed in so far as they re

Laws of U. C.

late to Brock

ville.

All real and personal estate exempted from taxation, to be tion as herein

not hereinafter

liable taxa

mentioned.

III. And be it enacted, That hereafter the tax year for the said Town shall be held Tax year and taken to commence with the first and end with the last day of each calendar year; and that all taxes to be levied and collected for the aforesaid purposes, shall be rated

when to commence.

Amount of taxes limited.

Meaning of words "Real

Estate."

and apportioned upon the said Real and Personal Estate according to the true annual value or rental thereof; and that the whole taxes so rated and apportioned, (exclusive or beyond Common School purposes which shall and may be apportioned and collected in addition to all other taxes,) shall in no one year exceed nine pence in the pound of the amount of such annual rental or value.

IV. And be it enacted, That the words "Real Estate," wherever the same occur in this Act, shall be held to mean and include all lands within the said Town, and all buildings, fences, trees and other articles or things erected, being or growing upon, or affixed to the same, not hereinafter exempted from taxation; and that the words "Personal Estate " shall be taken and held to include the following personal property sonal Estate. only, that is to say: all horses, mares, geldings, oxen, bulls, cows and horned cattle above three years old; all carriages, phaetons, curricles, gigs, wagons, sleighs, or carioles, kept for pleasure only.

And of the words "Per

Certain Real Estates exempted from taxation, as being public

V. And be it enacted, That the following Real Estate shall be exempted from taxation, that is to say: all Real Estate belonging or reserved to Her Majesty, or vested in any public body, officer or person in trust for public uses; every place of public reliproperty, &c. gious worship; every church-yard; every burying ground; every building belonging

Proviso if rent

be received for the same.

All taxes here

by imposed to be rated to oc

Personal or

Real Estate.

to or used for any academy, seminary of learning, or public school; the District Jail and Court House, with the yards, buildings, and lands appertaining thereto, or on which the same are erected; the Real Estate belonging to the Town; all public squares, public pleasure grounds, streets or highways, market places, and other public buildings; every poor house, alms-house, house of industry, and house for the reformation of offenders; the Real Estate of every public library and of the Mutual Insurance Company of the District of Johnstown: Provided always, that in case any rent or other valuable consideration is reserved or made payable for any Real Estate hereinbefore exempted from taxation to any private person or persons, then such real estate shall not be exempted from taxation, but the same shall be rated to, and the taxes paid by such person or persons according to its annual rental or value to such person or persons as aforesaid.

VI. And be it enacted, That all taxes imposed by authority of this Act shall be rated or assessed to the occupant or person or persons in possession of the Personal or cupant &c., of Real Estate at the time of assessment, and shall be paid by the occupant or person in possession, or in case of a Bank, shall be rated to such Bank by its name, and shall be paid by the President, Cashier, Teller or person in charge, or conducting the business of any Bank, Branch Bank, Bank Office, or Bank Agency in the said Town, at the time of assessment or collection; or in case of any other incorporated Company shall be rated or assessed to such Incorporated Company by its name, and shall be paid by the President or any Officer, Agent, or other person in charge of any office, place of business, or warehouse of such Company in the said Town at the time of assessment or collection.

Proviso: when

to occupant,

VII. Provided, however, and be it enacted, That in case any taxes shall be rated or taxes are rated assessed to any occupant or person or persons in possession of any Personal or Real &c. occupying Estate within the said Town, who shall hold or occupy the same as tenant or agent to agent and can- the owner or special owner for the time being, and it shall really happen that by reanot be collect son of the actual poverty or removal of such occupant, or person or persons in possession,

as tenant or

ed by reason

beyond

4

&c. of such

beyond the limits of the District of Johnstown, that such taxes cannot be collected of poverty, from such occupant or person or persons in possession, then such owner or special occupant, &c., owner for the time being shall be liable to pay the same, or so much thereof as shall owner to pay remain unpaid and in case the taxes or any part thereof, rated or assessed to any Bank or Incorporated Company shall remain uncollected by reason of the poverty or removal from the District of Johnstown of the person or persons herein before made liable for the payment of the same, then the said Bank or Incorporated Company shall, in like manner, be liable to pay the same.

the same.

Vacant real

estate against

whom to be

assessed.

VIII. And be it enacted, That all vacant or unoccupied Real Estate within the limits of the said Town liable to assessment as aforesaid shall be assessed to the freehold owner or owners thereof at the time of assessinent, if the name or names of such owner or owners is or are known to, or can be truly ascertained by the Assessor or Assessors; and if such owner or owners, or any of them, shall be resident within the said Town or within two miles thereof, it shall be the duty of the Assessor or Assessors to apply to such owner or owners, or some one of them, to return the same for assessment in the same manner as if such owner or owners, or some of them, was or were in the actual occupancy of such Real Estate; and in case such owner or owners If the owner of vacant or unoccupied Real Estate cannot be truly ascertained by the Assessor or Assessors at the time of Assessment, then it shall be the duty of such Assessor or Assessors to return such vacant or unoccupied Real Estate for assessment by such particular description as that the same and the whole thereof can be certainly known; and in case the owner or owners, or some one on the behalf of such owner or owners shall not pay the taxes rated for such vacant or unoccupied Real Estate, such taxes as are unpaid shall remain as a charge upon the same, and the owner or owners and any subsequent occupant of the same, or any part thereof, shall be liable to payment of all taxes in arrear on account thereof.

cannot be

found, &c.

to be levied.

IX. And be it enacted, That all taxes for the purposes aforesaid, rated or assessed Taxes how for or on account of any Real or Personal Estate within the said Town, shall and may be levied and collected in the manner prescribed in this Act by any lawfully appointed and authorized Collector or Collectors of the said Town, at any place within the said Town, or within the District of Johnstown, from any person or persons, Bank or Incorporated Company to whom the same were rated or assessed, or who are by this Act declared, required, or made liable, in the manner therein stated, to pay the same.

X. And be it enacted, That in case any taxes, rated or assessed according to this Act, shall remain unpaid by reason of the person or persons, Bank or Incorporated Company, to whom the same were assessed or who are liable or required to pay the same, residing, being located or having removed beyond the limits of the said District of Johnstown, then it shall and may be lawful for the President and Board of Police of the Town of Prescott to sue for and collect the same, or so much thereof as shall remain unpaid as a simple contract debt, together with costs from any such person or persons, Bank or Incorporated Company to whom the same were assessed, or who by this Act is or are required or made liable to pay the same, in any Court in this Province, having jurisdiction for debts of the amount sought to be recovered.

XI. And be it enacted, That if there be no covenant, agreement or understanding to the contrary, then whenever any of the taxes imposed for the purposes aforesaid, shall

be

When taxes
unpaid by rea-
son of the par-
them being
out of the Dis

shall remain

ty owing

trict.

Tenant may in certain cases

deduct amount

from rent

him for

estate.

paid for taxes, be for Real or Personal Estate held by any tenant paying rent therefor, or held or occupayable by pied by any trustee or agent for any person or persons, Bank or Incorporated Comreal or personal pany, and such taxes shall be paid by such tenant, trustee or agent, and a receipt of payment in writing obtained therefor, such tenant shall and may deduct the amount so paid for taxes from the rent payable by such tenant for such Real or Personal Estate, or in case no rent shall then or thereafter be payable, may ask, sue for, receive and recover the same from his or her immediate landlord as a simple contract debt; or such agent or trustee may charge against and collect the same from the person or persons, Bank or Incorporated Company for whom he or she is acting as such trustee or agent.

Or recover the same from the

owner.

President and Board to appoint Asses

XII. And be it enacted, That the President and Board of Police of the said Town may and shall, in the month of January in every year hereafter, appoint such and so sors and Col- many competent and trusty persons as they may deem necessary to be Assessor or Assessors, and Collector or Collectors for the said Town, or any part thereof.

lectors.

Assessors to take an oath.

Form of oath.

Clerk of the

ver to As-essor a blank Assessment

Book in a certain form.

XIII. And be it enacted, That every person so appointed an Assessor shall, within ten days after he shall receive written notice from the Clerk of the said Board of his appointment, and before entering on the duties of his office, make and subscribe an oath before the President or any other member of the Board, who is hereby authorized and required to administer the same, in the following form:

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"I do sincerely and solemnly swear that I will, honestly, faithfully, truly and impartially discharge the duty of an Assessor of the Town of Prescott for the year "of Our Lord, (naming the year,) to the utmost of my skill and ability; So help me "God."

Which oath shall be forthwith certified by such President or member and delivered to the Clerk of the said Board, who shall record the same in his book of proceedings and fyle and keep the same among the papers of the said Board.

XIV. And be it enacted, That the Clerk of the said Board shall, within ten days Board to deli- after any Assessor of the said Town shall have taken such oath, prepare and deliver to such Assessor a blank Assessment Book, with columns and headings written or printed in the following form, and of such dimensions as he shall deem sufficient to contain the whole assessment to be made by such Assessor, to which book additions may thereafter be made in case the same shall be found nccessary; and in case any further columns should hereafter be required for showing the amount of any additional assessment for special purposes, the same may be added under the heading “Taxes to be levied."

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