REAL ESTATE.

PERSONAL ESTATE.

TAXES TO BE LEVIED.

£ s.

D.

£ S. D.

£ s.

D.

4

S. D.

£ s.

D.

Assessor, upon

receipt of Book, shall

make assessment.

Assessor shall require from

be assessed,

the annual value of Real

from Personal

Estate, and vice versa.

And other particulars.

Penalty for

not furnishing

the same.

If the Assessor

shall think the

XV. And be it enacted, That every such Assessor upon the receipt of his Assessment Book, shall forthwith proceed to make his assessment according to the provisions of this Act, having regard as far as practicable to the form aforesaid; and shall fully complete his Assessment and return his Assessment Book, subscribed by him, to the Clerk of the said Board of Police, on or before the first day of April following, in every year, under the penalty of ten pounds, and forfeiture of all compensation as such Assessor.

XVI. And be it enacted, That every such Assessor, in making his assessment, shall require from the person to be assessed, or agent or trustee of the person, Bank or Incorporated Company to be assessed, if residing within the said Town or within two miles thereof, a statement of the annual value of the Real Estate separate from the Personal Estate separate Estate, and of the Personal Estate separate from the Real Estate, liable to assessment according to the provisions of this Act, within the limits of the said Town or portion of the said Town for which such Assessor is appointed; and shewing whether such Real Estate be held by such person as freeholder, tenant, trustee or agent, and, if as tenant, trustee or agent, to whom; and shewing whether such Personal Estate be held as owner, trustee, tenant or agent, and if as trustee, tenant or agent, to whom ; and shewing such other particulars as according to the provisions of this Act it shall be necessary for the said Assessor to return or enter upon his Assessment Book; and in case the person to be assessed, agent or trustee as aforesaid, shall neglect, after reasonable notice, to furnish such statement, such person, agent or trustee, shall be liable to be fined according to the provision for imposing fines hereinafter contained; and if such Assessor shall consider the statement so furnished him untrue or not embracing the whole Real and Personal Estate for which the person furnishing the same is liable to be assessed or ought to return for assessment, he shall not be bound to adhere to the same, but shall make such an assessment as to him shall appear legal and just, and shall thereupon give notice to the person assessed, or such trustee or agent, (or leave such notice in writing for such person, trustee or agent, at his or her usual place of abode,) of the annual value or rental so assessed for Real and Personal Estate respectively: and in case such Assessor shall alter his assessment before returning his Assessment Book to the Clerk of the said Board, he shall forthwith give notice of such alteration to the person assessed, or liable, as trustee or agent, to pay the taxes on account of such assessment; and that all assessments of unoccupied or vacant Real Estate assessed to persons, Banks or Incorporated Companies not resident or located within the limits of the said Town, or of which the owner is not known to the Assessor, shall be entered by themselves with the description of the Real Estate assessed, at the end of the Assessment Book; and the Assessor shall and may make such brief remarks in the column of the Assessment Book headed Remarks, as he may deem necessary for elucidation or the proper understanding of the assessment made, but shall make no entry whatever in the columns for shewing the Taxes to be levied.

statement untrue.

Assessments of vacant perty.

Remarks.

pro

Duty of Clerk

on Assesment Book being

returned by Assessor.

XVII. And be it enacted, That upon the Assessment Book being returned by the Assessor to the Clerk of the Board of Police, such Clerk shall, by examination, ascertain whether the sums entered, in the column headed Total Annual Value, express the true aggregate of the sums assessed, as the annual value of Real and Personal Estate respectively, and in case any error appear, shall correct such error by an entry in red ink, and shall enter in red ink opposite the name or entry of estate assessed, in the column appropriated to such purpose, the apportionment or share of taxes to be paid by the person, Bank, Company or estate assessed, and on account of such assessment,

calculated

calculated at such rate per pound on the annual value or rental (not exceeding the limitation fixed by this Act) as shall be ordered by the said President and Board of Police of the said Town, and shall in the column headed For Common Schools, enter the amount to be paid by every resident inhabitant of the said Town for the support of Common Schools; and the said Clerk shall cause a copy of each Assessment Book to be affixed in some conspicuous place in each Market House in the said Town, within one calendar month after the return of the said Assessment Book to him as aforesaid; and shall enter upon such copy a notice of the day the same was so affixed, and specifying that all applications from persons dissatisfied, for the correction of errors or for alterations in the said assessment, must be made to the President and Board of Police of the said Town within thirty days from the date of such copy of the Assessment Book being so affixed.

XVIII. And be it enacted, That it shall be the duty of the President and Board of Police of the said Town forthwith summarily to examine into, in such manner as they shall deem just and proper, and decide upon such applications, and confirm the said Assessment Book, and order their Clerk to amend or alter the same by correcting any error which may be found therein, or by reducing or raising the assessment in any case, such alteration or amendment not being contrary to the provisions of this Act; and such Clerk shall thereupon make, and enter in red ink, the several amendments or alterations so ordered to be made, and the said President and Board of Police shall, within the said thirty days, finally review, correct and approve of the said Assessment Book; and after such amendments, corrections, alterations and approval are made, the said Clerk shall without delay make out a fair copy of such Assessment Book, as amended, altered, corrected and approved, which he shall lay before the President of the said Board of Police, who shall compare and examine the same with the said Clerk, and attach or add thereto a warrant with the seal of the said Corporation, and subscribed by him as such President, to the Collector, (or Collectors, as the case may be,) authorizing and requiring the Collector thereof to collect the taxes therein mentioned, which warrant shall be so attached or added, and the said copy of the Assessment Book made ready for delivery to the Collector who is to collect the same, on or before the first day of July in each year.

Duty of PresiBoard with reference to

dent and

Assessment

Book.

And shall then

XIX. And be it enacted, That every Collector, before entering on the duties of his Collector to office, shall enter into a bond, with two or more responsible and sufficient freehold give security. sureties, being inhabitants of the said Town, to the President and Board of Police of the said Town, and to their satisfaction in such penal sum, and conditioned for the faithful collecting, paying over and accounting for the taxes to be collected by him, to the Treasurer of the said Corporation, according to law, in such form as the said President and Board of Police shall from time to time direct; and in case the said bond shall be approved and accepted by the said President and Board of Police, then it shall and may be lawful for the said Collector after the first day of July in each year, and he is hereby required to apply for and receive from the said Clerk, the copy of the Assessment Book for the said Town, or that part thereof for which he is Collector, with the warrant for the collection thereof; and upon receipt thereof, shall proceed to the collection of the same, and shall fully complete the collection thereof so far as the same is capable of collection, pay over the monies collected in full, make his return upon or attached to the said copy of the said Assessment Book, (verified by his oath in a written affidavit sworn before the President, or any member of the said Board of

enter upon his duty, and complete the same by a cer

tain time.

Provision for

enforcing payment from a Collector in default.

Proviso.

Manner in which Collector shall de

mand payment

of taxes.

How the Col

lector shall proceed if the

Taxes be not

paid.

Penalty on Assessor, &c. making fraudulent assesment, &c.

Proviso.

After 1st January, 1818,

Police, who is hereby authorized and required to administer such oath, and shewing in such return the amount collected and the amount in arrear, with a statement in detail of such arrears, from whom or on what account due, and why the same remains uncollected,) and deliver such return to, and finally settle with the said Treasurer on or before the first day of December in the year for which he is appointed Collector; and in case such Collector shall neglect to make his return and final settlement as aforesaid by the time aforesaid, then it shall and may be lawful for the President and Board of Police of the said Town to issue a warrant requiring the officer or person to whom the same shall be directed to levy the amount of taxes, which shall appear not to have been paid over or accounted for to the said Treasurer, by such Collector, from the goods and chattels of the said Collector and of his sureties, together with five shillings to the Clerk of the said Board for drawing up such warrant; upon which warrant the officer or person to whom the same shall be directed, shall proceed in the same manner, and be entitled to the same fees, as if the same were a Writ of Fieri Facias issued out of the Court of Queen's Bench, and shall make his return, and pay over the amount collected to the said Treasurer, within the time specified in such warrant: Provided always, that the said Corporation may make such deductions from the amount appearing due for sums uncollectable as shall be considered just.

XX. And be it enacted, That every Collector aforesaid shall personally, or by a written notice to be left at the usual place of residence of the person liable to the payment of taxes, demand from the person taxed or liable to the payment of taxes, if resident within the District of Johnstown, payment of the amount (specifying the same) for which he or she is taxed or is liable to pay; and if the same shall remain unpaid for the space of ten days after the day of such demand, or leaving of such demand, the said Collector shall and inay make oath of such default before the President, or any Member of the said Board of Police, (who is hereby authorized and required to administer the same,) and such President or Member shall thereupon issue his warrant to the said Collector, or any Constable he may name, (and for the performance of whose duty such Collector shall be responsible and answerable,) requiring such Collector or Constable to levy the taxes in arrear, with one shilling to the said Clerk for preparing such warrant, from the goods and chattels of the person in default, or who may be liable to pay the same, with costs, which costs and the proceedings upon such warrant shall be the same as upon a Writ of Execution issued out of any Division Court of the said District of Johnstown.

XXI. And be it enacted, That if any Assessor, Collector or Constable, under this Act, shall knowingly make any unjust or fraudulent assessment, or exact more taxes or fees than are lawfully due or allowed, or shall wilfully omit any duty required of him by this Act, he shall be liable to a fine not exceeding twenty-five pounds, nor less than one pound, which may be recovered with costs before the said President and Board of Police of the said Town, and the collection enforced in the same manner as is in this Act provided in regard to other fines: Provided always, that such fine shall not hinder, impede or bar any other remedy in this Act provided against any Collector or his sureties.

XXII. And be it enacted, That from and after the first day of January, in the year of Our Lord one thousand eight hundred and forty-eight, no taxes, rates, or assessments, shall be collected by any Township Collector, or District Officer, for or on Collector, &c. account of any property real or personal within the limits of the said Town of Prescott,

no taxes to be collected by

any Township

and

on account of property

within limits of

Provision in

lieu thereof.

and that in lieu of any taxes, rates, or assessments, heretofore, now or hereafter by law payable to the District Treasurer of the said District of Johnstown on account of such Real or Personal Estate, an equivalent shall annually be paid by the Treasurer of the said Town to the District Treasurer on or before the first day of November next after the amount of such equivalent shall be ascertained by the award of the Warden of the District Council of the said District and President of the Board of Police of the said Town, with such other person consenting to act as they shall choose as Umpire, or any two of them, which award the said Warden, President and Umpire are hereby required to make during the month of January in each year; And provided also, that the discharge of the duties hereby imposed on the said Warden and President and Umpire consenting to act, and the performance of any award made as aforesaid, may in the discretion of the Court of Queen's Bench of Upper Canada, be enforced by Mandamus from such Court, and the usual proceedings thereon; And provided also, that in Proviso. the event of no award being made, or payment of the sum awarded being neglected or refused, the Treasurer of the said Town shall pay to the Treasurer of the said District the amount of taxes which would have been levied and assessed for District purposes in the said Town had not this Act passed.

XXIII. And be it enacted, That any rate now imposed or hereafter to be imposed in Upper Canada by any Act of the Legislature of the late Province of Upper Canada, or of this Province, in aid of the Provincial Lunatic Asylum, shall be levied and raised in the said Town in addition to all other rates and assessments imposed by this Act, and shall be paid by the Town Treasurer to the District Treasurer, to be paid and applied in the same manner as the said rate is now or may be hereafter paid or applied by law.

XXIV. And be it enacted, That the General Census and Property Return required or hereafter required by the laws of this Province to be made once in five years, or as may be hereafter provided by law, shall be made by the Assessors of the said Town of Prescott, and returned to the Clerk of the Peace of the said District or to such person as such return should be made; and for which such Assessors shall receive such extra compensation as shall be ordered by the said President and Board of Police, upon being satisfied that the said Assessors have performed such duty.

XXV. And be it enacted, That the annual election of members of the said Board of Police of the said Town, shall, on and after the first day of January, in the year of Our Lord one thousand eight hundred and forty-nine, be held on the first Monday in the month of January in every year, and the members so chosen, and the President of the Board, shall serve until the next annual election of members, and until a new Board shall be chosen and organized; and that until the first day of January, in the year of Our Lord one thousand eight hundred and forty-nine, the annual election shall be held at the time fixed by the said Act establishing a Board of Police in the said Town.

XXVI. And be it enacted, That from and after the first day of January, in the year of Our Lord one thousand eight hundred and forty-eight, so much of the third section of the said Act, intituled, An Act to incorporate the Village of Prescott, and to establish an elective Police therein, as relates to the qualification of members and election of members of the said Board of Police, shall be and the same is hereby repealed; and that thenceforth the members of the said Corporation shall be chosen from those male

Provision rates imposed for the Lunatic Asylum.

with regard to

General Cenbe made by Assessors, and Clerk of Peace of District.

sus Return to

returned to

Annual elec

ton of mem

bers of Board.

After 1st Japart of sect. 3 of U C.4

Will. 4 c. 27. repealed.

Other provisin made in

lieu thereof.