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certain outstanding debentures issued under chapter 88 of the acts of 1888, and due and payable on the 1st day of July, 1909, pending the determination of an application made to the government of the Dominion of Canada by the said town for a refund of the amount paid for said right-of-way by the said town. The said money may be borrowed either by promissory notes or over drafts.
2. The money borrowed under the authority of Money, to
whom paid. this act shall be paid into the hands of the town clerk of the said town, and shall be paid out by the direction of the town council for the purpose set out in this act, and for no other purpose.
3. The council of the said town shall, during the Interest, how
. period of the loan made under this act, add to the amount to be annually rated and levied upon the property of the town liable to taxation for general purposes, a sufficient sum to pay the interest incurred by reason of the loan made under this act.
An Act Relating to the Town of North Sydney.
(Passed the 23rd day of April, A. D. 1909.)
1. Rates and taxes to be a lien
apply to water rates, etc.
statement of arrears.
etc., to be submitted.
mayor, and sealed to he
etc., to be advertized.
etc. 13. Provisions, when taxes, etc.,
not realized at sale. 14. Purchaser to pay deposit.
of what land sold.
price not paid.
irregularity in proceedings.
purchaser's interest ceases.
moneys, deduct certain
year from date of sale.
Deed, form of.
Be it enacted by the Governor, Council, and Assembly, as follows:
Rates and Taxes to be a lien.
1. The rates and taxes levied by law on assessment on real estate in the town of North Sydney, and all sums at the passing of this act due, or that shall thereafter be due, for rates and taxes so levied or charged for water rates, or sewer rates, or sewer frontage tax or sewerage rates, and all sums at the passing of this act due, or that shall thereafter be due, for the same in respect of any real estate in the town of North Sydney, shall be a special lien on said real estate, having preference over any claims, liens, privileges or encumbrances of any party, except the crown.
Tax Lien to be for three years.
2. The lien on real estate for arrears of taxes created by this act shall not extend beyond the period of three years from the date when said taxes are due and payable, but this provision shall not apply to water rates or the lien created by law for sewer frontage tax or sewerage rates. The lien on real estate for arrears of taxes created by this act shall be similar to the lien created under section 128 of the assessment act.
3. Except the next preceding section, the provisions of this act shall apply to water rates and sewer frontage tax or sewer rates, in addition to all other remedies provided by law for the collection of the same, but in nowise shall the provisions of this act affect the payment or division or manner of pay." ment of the sewer frontage tax or sewerage rates as now directed by law or by any by-law or ordinance of the said town.
Lien, when to attach.
4. The lien mentioned in this act on any real property shall attach and operate on the same from the date of the completion of the rate-book by the town clerk.
Town clerk to prepare a
5. The town clerk shall, before the 30th day of statement of April in each year, prepare a statement of all arrears
of taxes, water rates and sewer frontage tax or sewerage rates over due and unpaid on the first day of January in such year.
List of unpaid 6.
water rates, etc., to be submitted.
In case the taxes upon any of the lands mentioned in said list or water rates or sewer frontage tax or
sewerage rates, as the case may be, have not been paid to the town clerk before the first day of August next after such 30th day of April, the town clerk shall submit to the town council a statement in duplicate of all the lands liable under the provisions of this act to be sold for rates or taxes, which shall contain a description of each lot as far as the same can be ascertained for the purpose of identification, with the amount of arrears of taxes or water rates or sewer frontage tax or sewerage rates, as the case may be, set opposite the same; and the mayor shall authenticate each of said statements by affixing thereto the seal of the corporation and his signature, and said statement shall be deposited with the town clerk, with a warrant thereto annexed, under the hand of the mayor and the seal of the town, in the following form: PROVINCE OF Nova Scotia,
, TOWN OF NORTH SYDNEY.
To the Town Clerk of the Town of North Sydney:
WHEREAS, by a rate of assessment or charges made in conformity with law, the lots of land and premises mentioned in the statement hereto annexed have become liable to pay the several sums set opposite thereto, for rates and taxes assessed on property in the town of North Sydney for the year 19. ....., or charged for water or sewer frontage tax or sewerage rates, as the case may be, for said year, which said rates and taxes or water rates or sewer frontage tax or sewerage rates are still due and in arrears and payable to the town of North Sydney in respect of said real estate, and said lots are also liable to pay the expense of collection, which sums form a lien thereon pursuant to the statute: These are therefore to require and command you forthwith to levy upon said lands for the arrears of taxes or water rates or sewer frontage tax or sewerage rates due thereon respectively with expenses, and in default of payment thereof to sell the said lands, or such portions thereof as may be necessary, at public auction, after thirty days' notice, pursuant to the statute, and that out of the moneys arising from the sale of each of said lots or portions thereof, you do retain for the town of North Sydney the amount of taxes, or water rates or sewer frontage tax or sewerage rates, as the case may be, and expenses due in respect thereof, and that you do pay the balance, if any, to the Prothonotary of the Supreme Court at Sydney.
Herein fail not, and make a return to me of
your doings under this warrant within ninety days.
Given under my hand and seal of the town of North Sydney this..
day of... A. D., 19
Statement, when signed
sealed, to be conclusive.
7. Any statement or list so signed by the mayor by mayor, and and sealed with the seal of the town, or a copy thereof,
or of any portion thereof, certified under the hand of the town clerk, shall in any suit or other proceeding relating to the assessment on the real estate herein mentioned, or to water rates or sewer frontage tax or sewerage rates, as the case may be, or at which the said rates or taxes or any of them may be questioned, be received in any court in this province as conclusive evidence of the legality of the assessment or water rates or sewer frontage tax or sewerage rates respectively, and that the same is due and unpaid, and that each lot of land in said statement mentioned is legally liable for the amount of taxes or water rates or sewer frontage tax or sewerage rates respectively set opposite the same, with expenses, and that said amount forms a lien on said land.
Lands to be sold for taxes, etc., to be advertized.
8. The town clerk shall, on receipt of said warrant, prepare a copy of the lists of lands to be sold, and shall add to the descriptions of each parcel or lot the amount of taxes or water rates or sewer frontage tax or sewerage rates, as the case may be, due, and the proportion of costs chargeable to each lot or parcel for advertising, and for obtaining the proper descriptions thereof; and shall cause said list, together with an advertisement of sale, to be published for at least thirty days previous to the sale, by one insertion each week in a daily newspaper published in the city of Sydney, and one weekly paper in the town of North Sydney.
Town Clerk may sell in
9. If the taxes or water rates or sewerage frontage tax or sewerage rates respectively have not been certain cases. previously paid, or if no person pays the same at the time of sale, the town clerk shall sell at public auction at the town council chamber in said town of North Sydney, so much of the land as may be sufficient to satisfy and pay the taxes or water rates or sewer frontage tax or sewerage rates, as the case may be, with expenses, selling in preference such part as said town clerk may consider best for the owner to sell first, and the amount of taxes or water rates or sewer frontage tax or sewerage rates, as the case may be, and expenses stated in the town clerk's advertisement, shall it all cases be held to be the correct amount due.
10. The clerk may, if said clerk sees fit, in offering Town Clerk such land for sale, fix an upset price, not exceeding the price. amount due thereon for taxes or water rates or sewer frontage tax or sewerage rates, as the case may be, with the addition of expenses, and refuse to receive any bid for less than that amount.
11. If at any time appointed for the sale no bid- Sale, when
adjourned. ders appear, the town clerk may adjourn the sale from time to time.
12. Any mortgagee, judgment creditor, or other Provision as person having any lien, charge or incumbrance upon etc. or against any lands liable to be sold for taxes or water rates or sewer frontage tax or sewerage rates, or in respect to which any taxes or water rates or sewer frontage tax or sewerage rates are due, may at any time after a lien for taxes or water rates or sewer frontage tax or sewerage rates in respect to such lands shall have attached under the provisions of this act or otherwise by law, as the case may be, pay the amount of such taxes or water rates or sewer frontage tax or sewerage rates, together with all expenses, to the town clerk, who shall give a receipt to him therefor, and thereupon such mortgagee, judgment creditor or other person, may add the amount so paid to his mortgage, judgment or other security, and may have in respect thereto the same rights, remedies and privileges against such lands as he has by virtue of or under the security held by him, and may also sue