sum required: any deficiency to be made up from any unappropriated funds, or if none, then equally deducted from the sums estimated to be required. Surplus amounts to form part of the general fund, and be at the disposal of the municipality. § 31.

In counties and townships the rates to be calculated at so much in the pound upon the actual value of all the real and personal property therein, and in cities, towns and villages, upon the yearly value.-Ib.

Assessment rolls to be examined annually by municipal councils of the county, for the purpose of equalising the valuation in the different municipalities.-§ 32.

The apportionment of county rates to be based upon the assessment rolls of the preceding year.-§ 33.

Municipal council to direct by by-law what part of any sum required for county purposes shall be levied in any township, town or village.-§ 34.

Statute Labour,

Every male inhabitant of any city or incorporated town or village, of the age of 21 and under 60 years of age (and not otherwise exempt) not assessed upon the assessment roll, or if assessed and his taxes are under ten shillings currency, shali pay ten shillings yearly for statutel abour.-§ 35.

Every male inhabitant of any township, between the ages aforesaid, and not otherwise assessed, shali be liable to two days' statute labour.

Parties assessed upon the assessment roll shall be liable as follows:

At not more than £50, two days' statute labour.

At more than £ 50, but not more than £ 100, 3 days' labour.

Unless the municipality of such township shall by by-law direct that a sum of money be paid in commutation: with power to the municipal council by by-law to reduce or increase the number of days' labour.-§ 36.

Payment of the tax under § 35, 36, in lieu of statute labour, may be enforced by distress, or committal.-§37.

Statute labour performable by non-residents in townships, to be commuted at 2s. 6d. a day, and charged against the land. Non-residents who have required their names to be entered on the roll, shall be admitted to perform statute labour as residents, and liable to fine for non-performance, &c. If such labour be not performed or commuted, the overseer to return defaulters before the first day of September: and if at any time before the first of May next ensuing, any owner of non-resident's land, returned as such, shall have given to the treasurer of the county a list of the lands owned by him, and shall have tendered to him the taxes in full on such lands, and commutation money as herein provided, he shall be liable to the commutation for statute labour only upon the aggregate value of all the lands, but after the first of May, no change to be made in the charge against each separate parcel.-§ 38.

Collection of Rates.

Clerk of the municipality to make out the collector's roll, and deliver such roll to the collector on or before the first day of October, or such other day as prescribed by by-law. -639.

To make out another roll of lands of non-residents whose names are not in the assessor's roll, and transmit it to the county treasurer, or city chamberlain, at the same time as prescribed for delivery of the collector's roll.-§ 40.

Collectors to call at least once on the party taxed, or at his usual place of residence, or place of business, and demand payment; and to non-residents entered on the roll, transmit by post a statement and demand.-§ 41.

If payment not made, the collector shall levy with costs by distress and sale of the goods and chattels of the party, or of any goods or chattels in his possession; and at any time after one month from the delivery of the roll, may levy upon any goods or chattels which he may find on the land of non-residents, for the taxes inserted against the same on the roll.-42.

The collector to give six days' notice of sale.-§ 43.

The surplus to be paid, if unclaimed, to the party in possession of the goods. But if the right be contested, then to be paid over to the treasurer, &c., until such right be determined.—§ 44.

Any party assessed removing from the locality before collection, the collector may levy and collect such tax in any township, &c., within the county in which he shall reside, upon any goods or chattels in his possession thereon. Taxes

not otherwise recoverable may be recovered by action at law, and in the meantime be a special lien on the land.-§ 45.

Collectors required on or before the 14th December, in each year, or on such other day appointed by the municipal council, not later than the first day of March, next following, to return collection roll and pay over amount to the treasurer.-§ 46.

Taxes remaining unpaid to be specially returned.-§ 47.

Non-residents.

Crown land commissioner to furnish county treasurer, annually in the month of January, with a list of lands granted or leased; treasurer to furnish a copy to the clerk of the municipality, who shall furnish the assessors with a statement shewing what lands are liable to assessment.-§ 48.

Treasurer of the municipality, within 14 days after the time for the return and settlement of the collector's roll to furnish treasurer of the county with a copy of the roll shewing payments and arrears.-§ 49.

After collector's roll has been returned, the collection of arrears to belong to the treasurer of the county only. Partial payments not to be received. But he may receive those for any subdivision of a lot established to his satisfaction.-§ 50. Lands on which taxes remain unpaid to be entered in books kept for that purpose by the county treasurer, &c.—§ 51.

Lands omitted in the assessment roll, to be entered on the collector's roll of the year following, and charged with the arrears.-§ 52.

Ten per cent. to be added yearly to taxes in arrear.—§ 53. County treasurer, authorised to pay arrears upon lands of non-residents, by warrant under hand and seal to the sheriff, upon any goods or chattels found thereon.- 54.

Arrears of taxes on lands remaining for five years to be levied by warrant of the treasurer to the sheriff. But the municipal council may extend the period. § 55.

Distinction to be made in such warrant and sheriff's advertizements between lands leased by the crown, and those granted by patent, and the interest of a lessee or locatee only to be sold.-§ 56.

List of lands and arrears to be prepared and published by the sheriff in the Government Official Gazette, and in some local newspaper, with the day of sale, &c., which shall be more than three months after the first publication; a similar advertisement to be posted at the court house, at least three weeks before the sale.-§ 57.

In case of distress found on the land after the receipt of

the warrant, the sheriff required to levy, but default herein not to invalidate any sale. § 58.

If the taxes not previously paid, sale to be made of so much of the land as shall be sufficient, the sheriff selling in preference such part as he may consider it most for the advantage of the owner to sell first; and within one month after sale to make return of lands sold, to the treasurer, and pay over the money. And if no bidder, the sheriff may adjourn the sale, and if the purchaser fail to pay, the sheriff may resell.—§ 59. The sheriff to give the purchaser a certificate describing the land sold, the quantity, sum, and expenses of sale, &c.—§ 60. The purchaser, on receipt of the sheriff's certificate, to be deemed the owner so far as to protect the land from spoliation or waste; but he shall not knowingly permit any timber to be cut or other injury done to the land; after tender to the treasurer of the full amount of redemption such rights to cease.-§ 61.

Provision for collection of arrears previous to this act coming into operation.—§ 62.

Sheriff to receive 5 per cent. commission on moneys collected, besides fees for distress and sale.-§ 63.

Owners entitled to redeem within one year from the day of sale on paying or sending to the treasurer the amount paid by the purchaser, with 10 per cent. thereon, and the treasurer shall give the party redeeming a receipt therefor, which shall be evidence of the redemption.-§ 64.

If the land not redeemed within the year, the sheriff then to deliver a deed of sale to the purchaser, with certificate of the execution of such deed for registration.-§ 65.

Provision respecting sales before 1851, under *6 G. IV. c. 7.-866.

Sheriff to enter in a book a description of the lands conveyed. § 67.

Moneys received by the county treasurer for taxes on nonresident lands to constitute the "non-resident land fund"-§ 68. All arrears to form one charge upon the lands subject to them.-§ 659.

Provision for issuing debentures on the credit of the " nonresident land fund."-§ 70.

For payment of the interest on such debentures.-§ 71. Surplus of the "non-resident land fund," to be divided among the municipalities.-§ 72.

Treasurer not to make any charge upon persons paying taxes, but to receive other compensation.-§ 73.

An annual statement of the funds to be submitted by the treasurer to the county council, and copy transmitted to the provincial secretary.—§ 74.

Responsibility of Officers.

Treasurer or chamberlain to enter into bond with two sufficient sureties for the faithful performance of their duties. -§ 76.

Any assessor or clerk neglecting duties to forfeit £25, and the other assessor to perform such duties pro. tem.—§ 77. Any clerk, assessor, or collector, making any fraudulent assessment, collection, &c., to be guilty of a misdemeanor, and subject to a fine not exceeding £50, (and to imprisonment until fine paid), or to imprisonment in the common gaol for a period not exceeding six calendar months.-§ 78.

Collector neglecting to pay over, or duly account, the treasurer shall, within twenty days after, issue a warrant to the sheriff (or high bailiff of any city) for levying the amount with costs on the goods, chattels, lands and tenements, of such collector or his sureties. Such warrant to be returned within forty days.-§ 79.

The sheriff (or high bailiff) required to execute the same, and pay over the amount levied.-§ 80.

Any sheriff (or high bailiff) neglecting to levy, or pay over, or making a false or insufficient return, or refusing to make any return, may be compelled to do so upon application to the superior courts of common law, or a judge thereof, who may order a writ of fieri facias to be issued for the amount upon the goods and chattels of the delinquent, with costs.-§ 81.

Any sheriff (or high bailiff) wilfully omitting to perform any duty required by this act, to be liable to a penalty of £50.-§ 82.

Moneys levied under the U. C. Public Buildings' Act, 13 & 14 V., c. 68, to be assessed and collected in like manner as other taxes.-§ 83.

And shall be paid over to the local treasurer, and by him to the county treasurer.-§ 84.

Treasurer of township, &c., to pay over money raised for county purposes to the county treasurer-§ 85.

County treasurer and chamberlain of cities to account to the Crown for moneys levied under the 83rd sec.-§ 86.

Counties and cities to be responsible to the Crown, and to other parties interested for moneys received by the treasurer or chamberlain.-§ 87.

Miscellaneous.

Any person who shall wrongfully tear down, injure, or deface any assessment roll, advertisement, notice or other