empowered to raise by loan a sum of money, not exceeding the sum of two thousand pounds, for the purpose of erecting a good and sufficient building, of brick or stone, for the purpose of a Market House and Town Hall, on some central and convenient lot to be selected and purchased by the said Corporation for that purpose, of such dimensions as to the said Corporation may seem expedient; and the said Corporation are hereby authorized and empowered to mortgage or place in security the said lot, to any person or persons willing to lend the said sum of two thousand pounds, or so much thereof as may be necessary in the discretion of the said Corporation, on such terms as may be mutually agreed upon, and also to secure the same upon the credit of the rates and assessments to be levied and collected. according to the provisions of this Act, for the purpose of securing the re-payment thereof with interest, such interest not to exceed the rate of six per centum per annum; and the said Corporation are hereby authorized and empowered to apportion from the rents and profits hereafter to accrue from the said Lot or any part thereof, as also from the rates and assessments to be levied and collected as hereinbefore provided, such amount as to the said Corporation may seem expedient, for the purpose of providing for a sinking fund for the payment of the said sum of two thousand pounds, or any part thereof, to be borrowed as aforesaid, with interest thereon, within such time as to the said Corporation may seem expedient and prudent; and the said Corporation shall have full power and authority, and they are hereby authorized and empowered, to raise by loan any sum of money not exceeding the sum of one thousand pounds, for the purposes of improvements, as the said Corporation may deem expedient, and the said Corporation are hereby authorized and empowered to secure the same upon the credit of the rates and assessments to be levied and collected under the provisions of this Act, for the purpose of re-paying the same, with legal interest thereon, in such manner as the said Corporation may see fit. XLIII. And be it enacted, That nothing in this Act contained shall deprive or be construed to deprive the qualified inhabitants of the Town of Saint Catharines of their right to be represented in the Municipal Council of the Niagara District. MONTREAL:-Printed by STEWART DERBISHIRE and GEORGE DESBARATS, An Act to provide for the collection of Arrears of Taxes in the WH [29th March, 1845.] HEREAS it appears from the petition of the Municipal Council of the Preamble. District of Johnstown, that from the indefinite manner in which lands intended to be assessed are in many instances described on the Township Assessment Rolls of the Townships and part Townships now and lately constituting the said District, as well as from uncertainty of description in some cases of lands upon which the taxes have been paid or were intended to have been paid to the District Treasurer, and from other causes, doubts have arisen as to what lands in the said Townships and part Townships the taxes remain unpaid upon or unassessed upon the Township Assessment Rolls, and much difficulty is likely to arise on account thereof in collecting the taxes justly due on lands in the said Townships and part Townships: For remedy thereof, Be it therefore enacted by the Queen's Most Excellent 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 intuled, 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 Treasurer of the District of Johnstown shall and he is hereby required to prepare as full and certain a list or lists as he may consider practicable from the books and papers in his office or to which he may have access, and such other satisfactory information as he may obtain, of each every lot, part lot, piece and parcel of land within the limits of the several Townships and part Townships now constituting the District of Johnstown, and within the limits of the Townships and part Townships which, prior to the and Treasurer of Johnstown pare list of every lot or parcel of land in the said DisTownships which formed trict, and in the part of the Dis nineteenth trict before 19th March, 1842, Such list to be submitted to auditors of Johnstown District for their approval, and shall be published in Canada Ga zette and in a newspaper in be named by the Municipal Council. nineteenth day of March, in the year of our Lord one thousand eight hundred and forty-two, formed a part of the said District of Johnstown, but on that day became attached to the Bathurst and Dalhousie Districts respectively, upon which it may appear to him from such books, papers, and information that the taxes have not been fully paid or have not been fully assessed on the Township Assessment Rolls, and of the amount due upon the same respectively, according to the assessment laws of that part of the Province of Canada called Upper Canada, up to the thirty-first day of December inclusive, in the year of our Lord, one thousand eight hundred and forty-four, in the said Township and part Townships now constituting and forming the said District of Johnstown, and up to the nineteenth day of March, in the year of our Lord, one thousand eight hundred and forty-two, in the said Townships and part Townships which were on that day attached to the Bathurst and Dalhousie Districts, respectively, as aforesaid. II. And be it enacted, That the said list or lists shall be submitted to the Auditors of the said District of Johnstown for their examination and approval, and after the same shall have been examined and approved by them, the Treasurer of the said District of Johnstown shall cause a copy of the said list or lists to be published (together with a notice specifying the intent of such publication) six several times in the Canada Gazette, and also six several times in such newspaper published in the said District of Johnstown as may be named by the Municipal Council of the the District, to said District for that purpose, and in case the owner or owners or person or persons interested, or some one on his or their behalf, shall not within six calendar months, to be reckoned from the day of the first publication of such list or lists in the said Canada Gazette, pay to the said Treasurer the taxes so appearing due upon each lot, part lot, piece or parcel of land, mentioned in the said list or lists, or produce to the said Treasurer a receipt or receipts for such taxes, or satisfy the Judge of the District Court, or Clerk of the Peace of the said District of Johnstown by personal or other proof that such taxes have been fully paid, either to the former Treasurer of the said District of Johnstown or through assessment on the Township Assessment Roll of the Township or part Township wherein the land is situate, such payment or assessment to be by such Judge or Clerk of the Peace certified in writing to the Treasurer of the said District, who on receipt of any such certificate, shall enter the same to the credit of such lot, part of lot, piece or parcel of land, then the lot, part lot, piece or parcel of land upon which such taxes shall by the said list or lists so appear to be due, shall be held charged with the payment thereof or of so much thereof as during the said six calendar months shall not have been paid or satisfied, or proved paid or satisfied by such receipt or receipts, or made appear to the satisfaction of the said Judge or Clerk of the Peace of the District of Johnstown to have been paid or assessed as aforesaid, and thereafter the collection of the taxes so remaining due shall and may be enforced in the same manner manner and by the same proceeding or proceedings and person or persons, and subject to the same terms of redemption after sale, as the collection of the like taxes upon lands under the assessment laws in force in Upper Canada may now or hereafter be enforced; and that so far as relates to the taxes specified in such list or lists and charged as aforesaid, and the collection or satisfaction thereof the said Townships and part Townships lately constituting a part of the said District of Johnstown, but now forming a part of the Bathurst and Dalhousie Districts respectively, as aforesaid, shall be considered and taken to be part of the said District of Johnstown. III. And be it enacted, That at any time after the expiration of the said six ca- Part payment lendar months, and before a sale actually takes place for any taxes appearing due of taxes due. by the said list or lists and charged as aforesaid, it shall and may nevertheless be lawful for the said Judge or Clerk of the Peace to certify any payment or assessment made on account of the taxes so charged, and the person in whose favor such certificate has been granted shall, upon the production of such certificate to the Sheriff (if the lot, part lot, piece or parcel of land to which the same relates has been advertised for sale on account of such taxes), and payment of the rateable proportion of the lawful expenses incurred by the said Sheriff, receive credit from the said Sheriff for such certificate out of the amount of taxes so appearing due and charged as aforesaid; and the said Sheriff in making his return to the Treasurer of the said District, shall deliver such certificate to the said Treasurer, who shall enter the same in his books to the credit of the taxes charged as aforesaid on such lot, part lot, piece or parcel of land to which such certificate relates; and until any lot, part lot, piece or parcel of land charged with taxes through the said list or lists as aforesaid shall have been advertised for sale for such taxes by the said Sheriff, it shall and may be lawful for the said Judge or Clerk of the Peace to grant the like certificate of any payment or assessment for taxes as aforesaid, and for the Treasurer of the said District to credit the same when produced to him on account of the taxes due on such lot, part lot, piece or parcel of land. IV. And be it enacted, That for the purposes of this Act the said Judge or Clerk of the Peace of the District of Johnstown shall be and he is hereby authorized to administer such oaths as he may consider necessary for the ascertainment of any taxes due or paid upon any lot, part lot, piece or parcel of land to the owner or owners thereof, or any other person coming before him; and any person wilfully swearing falsely in the premises shall be deemed guilty of wilful and corrupt perjury, and shall be liable to indictment and punishment as in other cases of wilful and corrupt perjury under the laws of this Province. |