owned by individuals or by any joint stock company or corporation (other than the corporation, created by this Act) and whether owned by persons resident or absent according to the best knowledge and discretion of the assessors, subject to the exemptions in the next succeeding section. In making the rate upon realty, the assessors may allow an abatement of rates in favor of persons receiving only a limited advantage from the electric light system. No person shall be rated for his personal property unless its value amounts to one hundred dollars.

34. The following property shall be exempt, that Exemptions. is to say:

(a) every church and place of worship and the land used in connection therewith and every churchyard and burial ground;

(b) the real property of every public school house;

(c) the produce of any farm being the property of the person who raised or produced the

same.

ed; appeals.

35. The assessment shall be made and completed Lists to be poste during the last week of July in each year and an assessment list showing the names of the persons and the amounts assessed shall be posted up by the clerk in one public place in Upper Church Street on or before the first day of September in each year, and any person dissatisfied with such assessment shall be entitled to appeal to the next meeting of the board of auditors, who shall hear and determine such appeal and alter or confirm such assessment. Said appeal shall be taken out by notice in writing signed by the appellant and served upon the auditors and also upon the clerk of the commissioners at least ten days before the meeting of said board of auditors, such notice to be accompanied and supported by the affidavit of the appellant or his agents, setting forth the grounds of his appeal.

Auditors;

board of appeal

how

36. At each annual meeting three auditors shall be elected by ballot or otherwise, who shall hold office for the term of one year. They shall have access to and examine the acts, records and books of the commissioners at such time or times as said auditors deem necessary, and shall report thereon at a meeting of the electors regularly convened by the commissioners. The auditors so appointed for each year shall constitute and be a board of appeal for the hearing and determining of appeals from assessments and rates levied under this Act or under Acts in amendment thereof; and said board shall meet to hear said appeals on the third Monday of October in each year, and may continue in session from day to day until all appeals are heard and determined.

37. Partners in business shall be assessed under the name of the firm for partnership property in the same way as individuals. Notice to either partner or to the agent of the firm shall be valid. The estates of deceased persons under the control of their executors, administrators or trustees, the separate property of married women, the property of infants, and all other property under the control of agents or trustees shall be rated in the name of the principal party or parties exercising control over such property, but under such description as will keep the rating separate and distinct from any assessment on such party or parties in respect of property held in his or their own right. All personal property and real estate owned by infants and others under guardianship shall be assessed in the name of the guardian, and notice of assessment thereof shall be given to him.

38. All rates and taxes levied under the provisions of this Act shall become due and payable on the first day of December in each and every year. It shall be the duty of the commissioners immediately thereafter to take proceedings, if necessary, to recover the amounts due for such rates and taxes, if any, and to enforce the payment thereof either by the issue of warrants of distress or by action of law, or both, such action to be in the name of the commissioners as in the case of debt. The commissioners' certificate in writing shall in all cases be prima facie evidence that

the rate is due and unpaid, and shall be sufficient to entitle the commissioners to a judgment without further proof, unless a good and just defence can be made thereto.

39. Each assessor and auditor shall be entitled to receive $1.50 per day while actually employed in performing the services required of him under this Act. Any person duly appointed assessor or auditor and thereafter refusing or neglecting to act as such shall be liable to a penalty of five dollars, recoverable by summary conviction in the name of the commissioners for the benefit of the electric light system fund.

Assessors' and auditors' pay.

40. The books of the commissioners shall be open Books to be to the inspection of any elector within Upper Church open. Street on the first Monday in each month at the office of the clerk, five days' previous notice thereof being given to said clerk.

41. No action shall be commenced against the when actions commissioners or persons acting under them unless may begin. twenty days' previous notice thereof in writing has been given to them, nor shall any action be brought against them after twelve months next after the cause of said action arose.

42. This Act may be cited as "The Upper Church Street Electric Light Act, 1922."

Title.

SCHEDULE "A."

For Against

Are you for or against the inhabitants of Upper Church Street supplying themselves with electric lighting?

If in favor of, make an X in the column marked "for" and if not in favor of, mark an X in the column marked "Against."

Schedule A.

Schedule B.

SCHEDULE "B."

No.....

Debenture.

$.

Issued under the authority of the Legislature of the Province of Nova Scotia, 1922.

The bearer hereof is entitled to receive from The Electric Light Commissioners of Upper Church Street, the sum of dollars in

years from the date hereof and interest on the same at the rate of six per centum per annum payable half yearly as per interest coupons hereto annexed at the office of said commissioners at Upper Church Street in the County of Kings in the Province of Nova Scotia.

CHAPTER 105.

An Act to Confirm and Legalize the Assessment Roll of the Municipality of the County of Pictou for the Year 1922.

(Passed the 29th day of April, A. D., 1922).

Be it enacted by the Governor, Council, and Assembly, as follows:

Assessment

1. Sub-section 1 of Section 5 of the Assessment... 1, Sec. 5, Act as said sub-section is enacted by Chapter 56 of the Act, as enacted Acts of 1921 is amended by adding thereto the follow- 1921, amended. ing:

Provided, however, that in the Municipality of the County of Pictou said poll tax for the year 1922 may exceed $5, but shall not exceed $6.

by Chap. 56,

active.

2. Section 1 of this Act shall be read and construed Sec. 1, retroas if it had been enacted on the 28th day of May, A. D., 1921.

rolls and col

3. The Assessment Rolls and Collectors' Rolls of Assessment the said Municipality of the County of Pictou, as pre- lectors rolls pared and completed for the year 1922, are confirmed legalized. and declared to be legal and valid to all intents and purposes.