Section 11, amended. CHAPTER 48. An Act to amend Chapter 4, Acts of 1908, amending Be it enacted by the Governor, Council, and Assembly, as follows: 1. Section 11 of chapter 4, of the acts of 1908, is hereby amended by adding the following clause thereto : "Provided, however, that in the municipality of the county of Halifax in case the road tax money received by any surveyor in any section over which he has been appointed is not sufficient to remunerate him for the days in excess of the number of days' labor which he is required to perform as commutation of his own road tax, spent in attendance to receive and supervise labor in commutation of taxes, the Com missioner of Roads may, from year to year, out of the amount allotted by him to the municipality of the county of Halifax, under the provisions of chapter 2 of the acts of 1907, pay the said surveyor for the days he attends to supervise said labor in excess of the number of days' labor which he is required to perform in commutation of his own road tax, at the rate per day fixed as provided in the section hereby amended." apply to 2. Section 10 of chapter 4 of the acts of 1908, "The Section not to Highway Act," as amended by section 4 of chapter Halifax county 49 of the acts of the present session, shall not apply to the municipality of the county of Halifax, but the following section shall apply thereto: 10. (1). The council shall appoint a justice of the peace, or other suitable person, in each polling district, with whom the municipal clerk shall lodge a copy of the assessment roll for that district, showing thereon the rate at which the property road tax is to be computed. Such justice or other person shall prepare from the assessment roll so lodged with him, a list for each road section of all persons liable for property road tax, and the amount due from each for poll and property road tax, and shall add thereto, so far as he is able, the names of all persons liable for poll tax, and shall immediately thereafter deliver or forward to each surveyor in the district the list of his road section. Every surveyor, after receipt of said list shall, not later than the first day of April in each year, add thereto the names of any persons within his road section liable to pay poll tax whose names have been omitted. (2) Commutation of road tax to the extent of two days' labor shall be remitted to the justice or other person with whom the assessment roll is lodged as aforesaid, or he shall receive such remuneration as the municipal council determines. (3) The municipal clerk shall furnish and forward to each surveyor a sufficient number of blank forms of notice in the form "A" in the schedule. Section 12 amended. 3. Section 12 of chapter 4 of the acts of 1908, "The Highway Act," shall not apply to the municipality of the county of Halifax, but the following section shall apply thereto: 12. (1). The surveyor shall attend at the time and place appointed in the notices issued, and shall supervise the labor performed in commutation of road tax, and he shall expend in a judicious and economical manner all road tax money received by him. He shall, within twenty days after the expiration of the time in which such money shall have been expended, render to the councillor for the district a detailed statement of all road moneys collected by him, and the labor performed in commutation of road taxes. Blanks for the rendering of said statement, in the form "D" in the schedule, or to the like effect, shall be furnished by the Commissioner of Public Works and Mines to the municipal clerk to be forwarded to the surveyors. Such statement shall contain a full list of the persons in default, together with the sums for which they have respectively been taxed, and the amounts remaining unpaid, and shall be verified by the oath of the surveyor. (2) The councillor for each polling district shall prepare, from the surveyors' statements, a summary of the work done and the money expended in the district, and shall forward such summary, together with the surveyors' reports, to the municipal clerk. CHAPTER 49. An Act to amend Chapter 4, Acts of 1908, "The Highway Act." Be it enacted by the Governor, Council, and Assem bly, as follows: pealed an 1. Section 3 of chapter 4 of the acts of 1908, "The Sectior 3 reHighway Act," is repealed, and the following substi- other substituted therefor: 3. Every male person of more than sixteen and less than sixty years of age shall pay annually a poll tax of the same amount as is fixed under the provisions of this act as the remuneration for one day's labour for the maintenance of the public roads of the municipality in which he resides. tuted 2. Sub-section (1) of section 5 of said chapter is Sub-section (1) repealed and the following substituted therefor:--pealed another (1) The property of every male person of over sixty years of age shall be exempt from road tax upon one thousand dollars of his assessment, but shall be liable to be rated upon any amount for which he is assessed in excess of one thousand dollars. of section re substituted 3. Sub-sections (1) and (2) of section 6 of said Sub-sections chapter are repealed and the following substituted pealed others therefor: (1) Persons who from any permanent disability are unable to perform labour on roads shall be exempt from poll tax, but shall be liable to property tax. (1) and (2) resubstituted Section 10 re Clergymen and ordained ministers shall be exempt from poll tax. (2) The property of clergymen and ordained ministers, the property of every widow and unmarried woman assessed in her own name, and the property of every woman over sixty years of age, shall be exempt from road tax upon one thousand dollars of his or her assessment, but shall be liable to be rated upon any amount for which he or she is assessed in excess of that sum; Provided, that this exemption shall be inclusive of and shall not be in addition to any exemption under the provisions of "The Assessment Act. pealed another 4. Section 10 of said chapter is repealed and the substituted. following substituted therefor: 10. (1) The council shall appoint a justice of the peace or other suitable person in each polling district with whom the municipal clerk shall lodge a copy of the assessment roll for that district, showing thereon the rate at which the property road tax is to be computed. The municipal clerk shall notify each surveyor in the district of the justice or other person with whom such roll is lodged, and shall require him to meet with such justice or other person at a place specified, for the purpose of making out the lists of all the persons liable for poll or property road tax within the limits of the road section. Such justice or other person shall insert in such lists the amount of poll and property road tax for which each person is liable, and shall immediately thereafter forward or deliver to each surveyor the list for his road section. Every surveyor after receipt of said list shall add thereto the names of any persons within his road section liable to pay poll tax, whose names have been omitted. The council may make such regulations to secure the due notification of surveyors as to it seems proper. (2) Commutation of road tax to the extent of two days' labor shall be remitted to the justice or other person with whom the assessment roll is lodged as aforesaid, or he shall receive such renuneration as the municipal council determines. |