Proviso: Claims for taxes to be privileged. Taxes shall bear interest. When the day sitting, &c., is day. red to make such sale, and in addition five per centum over and above the interest as well on the amount of purchase money and costs as on the price of the said outlay; and provided also, that if after such sale of property, any surplus shall remain over and above the sum due to the said council, for assessment and costs, such surplus shall be deposited by the said secretary-treasurer with the funds of the said town, to be subsequently handed over on demand, and without interest, to the person to whom the said property so sold belonged.. 168. All the debts hereafter due to the said town council for all taxes or assessments imposed upon movable or immovable property in the said town, under this act, shall be privileged debts, according to law; provided always, that this privilege shall only apply to assessments due for three years, and no longer; and provided also, that this privilege shall have its full and complete effect without its being necessary to be registered; 2. All municipal taxes and other municipal dues, shall bear interest at six per cent per annum, from the day of their maturity; it shall not be necessary that a special demand be made to that effect. CLAUSES OF INTERPRETATION. 169. Whenever by the provisions of this act or of any fixed for a municipal by-laws to be made by the council of the said town, a non-juridical under the authority of this act, a day is fixed for the holding of a session whatever of the said council, or for the accomplishment of any duty or formality either by the council itself, by any of its members or officers, or by any rate-payer of the said town, if the day so fixed beforehand be a nonjuridical day, the holding of such session shall take place, and the accomplishment of such duty or formality shall be fulfilled on the first juridical day next after ; Other case. Intermediate delay. 2. Whenever, by the provisions of this act or of any bylaw, which may be made hereafter by the said town, a delay is granted either for the examination of any electoral list, either for the payment of municipal taxes or other assessments, either for the confection by the secretary-treasurer, of any electoral or jury list, or for the accomplishment of any other duty by the said officer, or by any member or any other officer of the said council, or for any other purpose whatsoever, if the last day of such delay be a holiday, such delay, in that case, shall be extended to the end of the next following day; 3. The intermediate delay, after a special or a public notice, shall run from the hour or from the day the same shall have been served or posted up, such hour or such day not included; elections. 4. The words time of the elections" shall designate and Time of the shall mean all the time which shall elapse from the day upon which public notices announcing elections of a mayor or of municipal councillors of the said town shall be posted up, till the day following the nomination of said mayor and councillors, and subsequently till the day following the polling day, in cases one or more polls shall have been held under the authority of this act; 5. The term "financial year" shall designate the period Financial year, of time included between the first day of July of one year, that day included therein, and the first day of the month of July in the following year, that day not included. 170. The said town council in the exercise of its powers Languages to and attributions, and the members and officers of the said be used. council in the discharge of their respective duties, may use one or the other of the French and English languages, unless otherwise provided by any of the provisions of this act. 171. This act shall come into force on the fifteenth day Coming into after its having been assented to by the lieutenant-gov- force of this ernor. САР. L. An Act further to Amend the provisions of the divers Acts concerning the incorporation of the City of Quebec, by imposing other Taxes, Duties and Licenses, upon different trades and industries, and substituting in certain cases new taxes to those already imposed; and also, to authorize the said Corporation to borrow fifty-one thousand dollars for the ends therein mentioned; and also, to amend the Act 24 Victoria, Chapter 26, respecting the Recorder's Court of the said City. HR [Assented to 28th January, 1874.] ER MAJESTY, by and with the advice and consent of the Legislature of Quebec, enacts as follows: act. to take out 1. All owners or masters of steamers, steam tow-boats Certain steamor steamboats, and all agents of owners or masters of boat-owners steamboats, (oceanic steamers excepted,) plying within the licenses. limits of the city of Quebec, or towing in the harbour of Quebec, having no office or place of business in the said city, shall be bound to take out annually, before the first day of May, in each year, from the clerk of the corporation of the city of Quebec, a license, for which they shall Certain merchants to take business. pay to the treasurer of the said city the sum of twenty dollars for each such license, under pain of a fine noti exceeding forty dollars for each contravention to the provisions of the present act. 2. All merchants, firm or company of merchants, and all out a license to agents, clerks or employees of such merchants, firm or exercise their company of merchants not residing in the city of Quebec, and having no office or place of business within the said city, but doing business therein, as such merchants, agents or clerks or employees of such merchants, firm, or company of merchants, shall be bound to take out annually, before the first day of May in each year, a license from the clerk of the corporation of the city of Quebec, before they may exercise their trade, commerce or business in the said city, for which license they shall pay respectively to the treasurer of the said city, a sum of one hundred and twenty dollars, the said license to be taken under pain of a fine not exceeding one hundred and fifty dollars for each contravention to the provisions of the present section. Personal tax merchants. 3. A personal fixed and annual tax of one hundred of $100 on the dollars is hereby imposed on all persons or firm of persons doing business in the city of Quebec as merchants, or firm of merchants, or agents, or clerks, or employees of such merchants, or firms of merchants having their offices or counting house within the city of Quebec, but having their warehouses, coves or wharves, outside the limits of the said city, the said tax to be paid in addition to all other taxes or duties already imposed on all merchants, or firm of merchants in the said city. Companies of License for 4. All and every agent, or agents of all and every insurance company, or all and every agency of insurance company having an office or doing business in the city of Quebec, and also all and every agent, or agents of all and every merchants, firm of merchants, or of any mercantile concerns whatsoever having an office or doing business in the said city of Quebec, shall be held personally responsible towards the corporation of the city of Quebec, for all taxes or duties imposed by the city council on each and every of them as such agent or agents of all and every such insurance company or on all and every such agency of insurance company, or as agent or agents of all and every such merchants, firm of merchants, or of any mercantile concerns whatsoever. 5. The owners or possessors of any dog in the city of keeping dogs Quebec, instead of the tax now imposed upon dogs in the said city of Quebec, shall be bound to take out annually from the clerk of the corporation of the city of Quebec, the mode of 6. In order to simplify the mode of taxation at present Modification in followed in the city of Quebec for certain duties or taxes taxation. levied therein, it is further enacted by the present, as follows: All the personal taxes or duties imposed by the following sections to wit: five, six, seven, ten, nineteen, twenty, twenty-four, twenty-eight, twenty-nine, forty-five, forty-six and forty-seven, with all its sub-sections (save and except the twenty-sixth sub-section of the said forty-seventh section, which will still remain in full force,) of a by-law number two hundred, passed by the corporation of the city of Quebec, on the twenty-seventh day of April, eighteen hundred and sixty-six, and intituled: "by-law to consolidate the bylaws to provide funds to meet the expenses of the city of Quebec," are all and each of the said personal taxes or duties hereby so cancelled, and in lieu and place of the said taxes or duties so cancelled,the second section of the said bylaw as amended and legalized by the seventeenth section of the act thirty-first Victoria, chapter thirty-three, is hereby amended by substituting the words " fifty dollars, to the words "thirty dollars, in the forty-second line of the said second section (English version,) the said section so amended remaining in its full force and virtue. And the said tax or duty of fifty dollars instead of thirty dollars is hereby imposed over and above all other duties or taxes, or licences on dogs imposed by the said by-law for every four hundred dollars mentioned in the said second section, as was the said duty or tax of thirty dollars in virtue of the said .seventeenth section of the said act last above mentioned. And the said corporation of Quebec is hereby authorized to levy and collect the said duty or tax of fifty dollars on all persons or firms, denominated in this said second section of the said by-law, and for the same causes and reasons as those mentioned in the said second section. And the said tax or duty of fifty dollars shall be levied and received each year by the said corporation, and shall be recoverable according to the provisions of the acts concerning the levying and perception Sub-s. 5, sec. 18. ch. 46 of 33 of the assessments, duties and taxes in the said city of Quebec, without it being necessary for the council of the city of Quebec to make any by-law to that effect. And the said tax or duty of fifty dollars shall be levied and collected in the same manner, and by the same proceedings, and at the same time as all the other assessments, taxes or duties imposed in the said city, without any other formalities, and shall be recoverable according to the provisions of the act concerning the levying and perception of the assessments, taxes or duties in the said city of Quebec, and every statute or part of statutes, any by law or part of bylaw, which is actually in force and relating to the taxes or duties of the city of Quebec (save and except the sections of by-law concerning the said taxes or duties cancelled by the present act,) and all the rights, powers and privileges which the said corporation of the city of Quebec has a right to exercise in virtue of the aforesaid statutes or part of statutes, by-law or part of by-laws, shall extend and apply equally to the said tax or duty of fifty dollars above mentioned. 7. The sub-section fifth, of the section eighteenth, of the Vict. repealed. act thirty-three Victoria, chapter forty-six, is hereby repealed. Sec. 2, ch. 26, 24 Vict., amended. Arrears now due. Recovery of duties and fines. 8. The second section of the act twenty-four Victoria, chapter twenty-six, is hereby amended, by striking out the words:" in the absence of the mayor," in the fourth and fifth lines of the said section, (English version). 9. All arrears of taxes or duties now due to the corporation of the city of Quebec, under and by virtue of the provisions of the sections or sub-sections, or part or portion of any section or sub-section of any by-law, which are amended by this act, shall be recoverable in virtue of the said sections or sub-sections of any such by-law, in the same manner as if this act had never been passed; and the revocation of the said sections or sub-sections, or part or portion of any section or sub-section of the by-law aforesaid, as well as the repeal of all and any part of sections and statutes in virtue of which were levied the said taxes or duties, will not affect any act, suit, judgment, execution or proceeding whatsoever, pending or in force at the time of the repeal of the said provisions or sections of the said by-law. 10. Every tax or duty, imposed by the present act, and every fine or penalty imposed by the said act, for the pu nishment of any infringement committed against the provisions of this act, shall be sued for in the name of the corporation of the city of Quebec, before the rècorder's court of |