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67 When Roll to be filed; penalty for 101 Justice to act until superseded.

delay.

68 Appeal of non-residents.

Collection of Rates.

69 Assessors to furnish lists to Collectors, &c.; precept.

70 Collector to collect rates forthwith.

71 To notify non residents.

72 & 73 Non payment of rates; proceedings for recovery.

74, 75 & 76 Proceedings in case of non-residents.

77 When Secretary shall issue his Warrant.

78 Sheriff to file Memorandum of Warrant.

79 Sheriff to sell after six months; manner of sale.

80 Sheriff may postpone sale. 81 Form of Deed; when to take effect.

82 Deed to be prima facie evidence of regularity of proceedings.

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83 Successor may complete sale 113 Assessors to obey all orders of

when Sheriff dies.

Supreme Court.

84 Sheriff to file Warrant after sale 114 Costs on rule nisi.

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1. This Chapter shall extend and be applicable to all Parishes, Incorporated Towns, and Cities, except so far as special provisions inconsistent here with may exist or may be made.

in reference to the assessing and levying of Rates and Taxes in any of such Parishes, Cities, or Towns.

2. The following terms shall have the meaning herein assigned to them, in addition to any other meaning they may properly bear, except so far as the context is inconsistent there with or repugnant thereto :

(1) "Parish" shall mean Parish, Incorporated Town, or City, subject to the exception in the preceding Section mentioned;

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(2) "Real Estate" and "Real Property " shall include land and all buildings or other things erected thereon or belonging or affixed thereto,and also any term of years in land; (3) Personal Property" shall include goods, chattels, money at interest or otherwise, securities, notes, mortgages, debentures, accounts, public stocks, and debts due the ratepayer, and all other property, except real estate and income, as herein defined, and except property herein expressly exempted, subject however to a deduction from the amount or value of such personal property of the amount of just debts owing by the ratepayer;

(4) "Income" shall mean the annual profits or gain arising to any male inhabitant from any place, office, profession, trade, calling, employment, labour, or occupation, or from any other source whatsoever not declared exempt by this Chapter,but it shall not include the profits or gain of a farmer arising from his farm, or the rental of real estate within the Province, or the profit or gain derived (apart from industry. labour, and skill,) from invested personal property, or the earnings of a ship or vessel;

(5) "Property" shall include real and personal property as herein defined;

(6) "Ratepayer" shall mean a person rated on the assessment list of the year, in respect of property real or personal, or income;

(7) "Person" shall include any Corporation liable to be rated;

(8) "Council" shall mean the County Council of the Municipality.

(9) "Secretary" shall mean the Secretary of the Council, or the Secretary-Treasurer when the offices of Secretary and Treasurer are held by one and the same person, and Trea

surer shall mean the County Treasurer or the SecretaryTreasurer when the offices are held by one and the same

person.

EXEMPTIONS.

3. The following property shall be exempted from taxation:

(1) The property of the Crown;

(2) Property belonging to the Parish or County in which the assessment is made;

(3) Property belonging to Common School Districts ; (4) Cemeteries or burying grounds;

(5) The property of Agricultural Societies;

(6) The property of any Literary or Charitable Society or Institution;

(7) Household furniture in use;

(8) Mechanics' tools belonging to a mechanic, and necessary for carrying on his business, to the amount of two hundred dollars, fishermens' boats and nets to a like amount, and all implements of farm labour belonging to a farmer;

(9) Any sum of money received by way of pension as a Chelsea or Greenwich Hospital pensioner;

(10) The property to the amount of five hundred dollars of a widow or unmarried female, or wife deserted by her husband and compelled to earn her own living;

(11) Income to the extent of two hundred dollars; (12) Property specially exempted by any Act of Assembly. HOW PROPERTY AND INCOME SHALL be Valued.

4. Real and personal property shall be rated at its full cash value, in the same manner as if it were to be appraised as belonging to the estate of a deceased person,subject however, in the case of personal property, to a reduction for indebtedness.

5. Income shall be rated at its actual amount; and the amount of any person's income during the year preceding may be taken, in the absence of more certain information, as the amount of his income for the year in which the rate is laid.

6. The amount of such income shall not be subject to any deduction by reason of any indebtedness or expenses of living: but the income of merchants arising from profits of business shall be subject to a deduction equal to the interest

upon so much of the value of his stock as is rated under the head of personal property.

THE INCIDENCE OF TAXATION.

7. All rates and taxes shall, when no other provision is made, be levied as follows:--One-sixth part of the sum to be raised shall be levied by an equal rate as a poll tax on male persons being twenty one years of age, not being paupers, and the residue of the sum to be raised shall be levied upon the whole ratable property, real and personal, and ratable income, in just and equal proportion, according to the assessed value or amount of the same, and not upon any one or more kinds of property or income or subjects of assessment in particular, or in different proportions.

8. The poll tax shall be levied upon each person in the Parish where he is an inhabitant.

9. A person who, when inquired of by the Assessors of a Parish, refuses to state where he considers his legal residence to be, shall, for the purpose of taxation in respect of his poll or property, or income, be deemed an inhabitant of such Parish; if, when so inquired of, he designates another place as his legal residence, the Assessors shall notify the Assessors of such other Parish, who, upon receiving the notice, shall tax such person as an inhabitant of their Parish; but such person shall not, by reason of any thing in this Section, be exempted from being assessed in the Parish of his legal domicile, and if the Assessors so assess such person, they shall not notify the Assessors of the designated Parish.

10. For the purpose of assessment on property or income, every person carrying on business in any Parish shall be deemed an inhabitant thereof.

ASSESSMENT OF REAL ESTATE.

11. Real estate, whether of residents or non-residents,shall be rated in the Parish in which it is situate to the person who is the owner or apparent owner at the time the Assessors receive the warrant of assessment.

12. Any person residing in the County of York on the western side of the River Saint John, and owning any portion of the Islands situate in the said River between Crock's Point and Fredericton, shall, in respect thereof, be rated and assessed in the Parish of Kingsclear any person residing in

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