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V. And be it enacted, That the expenses attending the preparation and publication of such list or lists shall be paid out of any unexpended monies which shall be in the hands of the Treasurer of the said District of Johnstown applicah' to Common District purposes.

VI. And be it enacted, That so much of the net amount of the said taxes as are applicable to roads and bridges in the said Townships and part Townships lately constituting part of the said District of Johnstown, but on the said nineteenth day of March in the year of our Lord, one thousand eight hundred and forty-two, attached to the said Districts of Bathurst and Dalhousie, respectively, shall, by the Treasurer of the said District of Johnstown, after the same shall have been paid to him, be transmitted to the Treasurers of the Bathurst and Dalhousie Districts, res pectively, in the proportion due to the said Townships and part Townships in each District, and the same shall be expended in the respective Townships or part Townships to which the same shall belong, in the same manner as other Township road and bridge monies belonging to such Townships or part Townships..

VII. And be it enacted, That for the purpose of enabling the taxes to be ascertained and collected on the lands in the said Townships and part Townships attached to the Bathurst and Dalhousie Districts, respectively, that is to say, in the Townships of Marlborough and North Gower, now in the Dalhousie District, and so much of the Townships of Elmsley and Burgess as are now, together with the Township of Montague in the Bathurst District, the Surveyor General of the Province of Canada, or officer of the Government to whom the duties of SurveyorGeneral appertain, shall make out and certify as soon as practicable true lists of the several lots, part lots, pieces and parcels of land in the said Townships and part Townships respectively mentioned in this section, specifying the several lots, part lots, pieces and parcels of land, and the number of acres in each, and designating the several lots, part lots, pieces and parcels of land which have heretofore been described for Government patents or deeds and to whom so described, specifying the number of acres, and whether described before the said nineteenth day of March, in the year of our Lord, one thousand eight hundred and forty-two, and if since that date the time when so described, and shall annually transmit similar lists of the lands so described in accordance with the assessment laws in Upper Canada.

VIII. And be it enacted, That the taxes in the Townships and part Townships mentioned in the section last aforesaid shall be charged, and accounts thereof kept by the Treasurers of the Dalhousie and Bathurst Districts, respectively, agreeably to the assessment laws of Upper-Canada, for each lot, part lot, piece and parcel of land specified or to be specified in the said list or lists, as being described for Government patents or deeds as aforesaid, and such taxes shall be collected in the

same

same manner as is provided in other cases by the said assessment laws of Upper Canada Provided however, that the taxes in the Townships and part Townships Proviso. last aforesaid shall only be charged in the Dalhousie and Bathurst Districts, respectively, from the said nineteenth day of March in the year of our Lord, one thousand eight hundred and forty-two, upon the lands described for Government patents or deeds prior to that date, and upon lands described for Government patents or deeds since that date, from the day of being so described only.

IX. And be it enacted, That the Surveyor-General of the Province, or person discharging the duties now or formerly performed by him, shall prepare or cause to be prepared a map or maps designating the waters of the Rideau as the same pass through the Townships of Burgess and Elmsley, and upon which the line dividing such Townships between the Bathurst and Johnstown Districts respectively shall be marked, together with the lots, part lots, pieces and parcels of land adjoining such line, and the number of acres of land not covered with water on each side of the said line belonging to each lot, part lot, piece or parcel of land through which the said line passes, and whether described or not for Government patents or deeds, designating the parts so described by the letter D, and shall transmit a copy of the said map or maps certified to be correct to the Treasurer of the Johnstown District, and another copy thereof so certified to the Treasurer of the Bathurst District, to be by the said Treasurers respectively filed and kept among the papers of their respective offices for their guidance in ascertaining and keeping the accounts of taxes on the lands adjoining such division line in the said Townships of Burgess and Elmsley, respectively.

X. And whereas in the schedules or lists heretofore transmitted to the Treasurer of the District of Johnstown many lots or part lots are coupled or joined together as described for Government patents or deeds, and the quantity of land in the whole given together, and in consequence thereof in many cases the Treasurer of the said District is unable to ascertain the quantity of land in each lot separately so as to charge the same with its proportion of the taxes; For remedy thereof, Be it enacted, That upon application of the Treasurer of the said District of Johnstown for information as to the quantity of land in any lot, number of lots, or part lot, the Surveyor General, or person discharging the duties heretofore appertaining to such officer, shall prepare and transmit, or cause to be prepared and transmitted to the said Treasurer certified lists or schedules shewing the quantity in each lot or part lot respecting which such information is desired, and upon receipt of the same, or any subsequent certified lists or schedules, the said Treasurer shall, in his account of taxes, be guided thereby.

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XI. And be it enacted, That from and after the commencement of the present year, the tax or assessment year in the said Johnstown, Bathurst, and Dalhousie Districts, respectively, shall commence with the first day and end with the last day of each calendar year.

XII. And be it enacted, That whenever any taxes are hereafter paid to any of ner taxes to be the Treasurers of the said Johnstown, Bathurst, and Dalhousie Districts, respectively, upon any lot, part lot, piece or parcel of land, the whole taxes due to the end of the year next before the time of payment, or if paid on the last day of the year, then to the day of payment, inclusive, shall be fully paid and satisfied for such lot, part lot, piece or parcel of land.

MONTREAL-Printed by STEWART DERBISHIRE and GEORGE DESBARATS,
Law Printer to the Queen's Most Excellent Majesty.

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An Act to authorize the Assessment and Collection of Taxes in the Township of Gloucester, for the year one thousand eight hun. dred and fourty-four.

WHE

[29th March, 1845.]

HEREAS the Municipal Council of the District of Dalhousie have set freamble. forth by their Petition, that the Taxes for the Township of Gloucester, in the said District, for the year one thousand eight hundred and forty-four, have not been collected, in consequence of improper conduct of the officer appointed to perform that duty; and whereas doubts exist as to the power of enforcing the payment of such taxes by law: Be it therefore enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the I egislative 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, 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 it shall and may be lawful for the Assessor and Collector appointed for the said Township for the year one thousand eight hundred and forty-five, to assess and collect such rates and assessments as were lawfully due for the year one thousand eight hundred and forty-four.

MONTREAL:-Printed by STEWART DERBISHIRE and GEORGE DESBARATS,
Law Printer to the Queen's Most Excellent Majesty.

Rates due for 1814 may be assessor for

collected by

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