Taxes on inn keepers.. etc. Merchants, etc. Wood-yards, etc. 5. On each male inhabitant of the age of twentyone years, who shall have resided in the said town for six months, and not being a proprietor or or tenant, apprentice, or a domestic servant, an annual sum of one dollar; 6. On every dog kept by persons residing in the said town, an annual sum not exceeding one dollar. 15. It shall be also lawful for the said town council to fix, by a by-law or by-laws, and to impose and levy annual taxes on the proprietors or occupants of houses of public entertainment, taverns, coffee-houses, and eatinghouses, and on all retailers of spirituous, vinous and fermented liquors, or to impose a duty or tax on their respective electors' certificates, when approved by the council for the obtaining of their licence; on all proprietors, Theatres, etc. possessors, agents, managers and agents of theatres, circuses, billiard-rooms, bowling alleys or other games or Auctioneers, amusements of any kind whatsoever; and on all auctioneers, grocers, bakers, butchers, hawkers, hucksters, carters, livery-stable keepers, brewers and distillers; and on all merchants and manufacturers and their agents; and on all proprietors or keepers of wood-yards, or coal-yards and slaughter-houses, and on all. money-changers or exchange brokers, pawn-brokers and their agents, on all bankers and banks and their agents, on all insurance Telegraph companies and their agents, brokers or commission companies. merchants or employees; on all telegraph companies Manufactu- and their agents or operators; on all manufacturers of rers, etc. ginger beer, spruce and root beer and the agents or agencies of each of them; on all brick manufacturers, timber. merchants, proprietors or occupants of mills moved by steam or water power, and of tanneries; on all large scales; upon all bailiffs residing in the said town; and, on all commerce, manufactures, callings, arts, professions, trades and professions exercised in the said town, whether the same be or be not mentioned in this act and on all persons by whom they may be exercised or put in operation within the said town, either on their own account or as agents for others, and on the places in or on which they are or may be made, exercised or put in operation. Bailiffs. Commerce, etc. Workmen di- The workmen of all mechanical arts and trades, exervided into cised in the said town, shall be divided into first and classes; rate of taxation. second classes, by the persons appointed by the said town council to make the roll of movable property, and shall be taxed, for those of the first class, at a sum not exceed-. ing two dollars, and those of the second class, at a sum not exceeding one dollar per annum ; and every person in Advocates, the said town, practising the profession of advocate, physi physicians, etc. cian, land surveyor, or notary, or any other liberal profession, shall be assessed at a sum not exceeding three dollars annually. 16. The town council may name one or more persons Roll of perto make a roll' of the persons and movable property men- sons and tioned in the two preceding sections. movable property. censes. 17. The council shall also have power to make by-laws Trade-lito compel all insurance agents, travelling clerks, travelling traders selling by auction or private sale, traders in hay, grain, vegetables or produce, butchers or bakers residing outside the said town who enter therein to. exercise their calling, trade or business, to take a license and to exact for the granting of such license, a sum not exceeding fifty dollars; and in default of .taking such license, all such persons shall be liable to an imprison ment not exceeding two months; and such license signed by the secretary-treasurer, shall grant to the bearer of such license the right of exercising his calling, trade or business during one year from the date of such license. 18. The council shall also have power to compel all Idem to tranperson who shall temporarily come into the said town to sient traders. sell goods from bankrupt or other stocks, articles of commerce or effects, either by public auction or private sale, to take a license not exceeding fifty dollars for the sale of such merchandise so brought to and exposed for sale in the said town; such licenses shall be payable upon the demand which shall be made by the secretary-treasurer, and, if they are not paid, they may be collected by a warrant issued under the hand and seal of the mayor, immediately after said default, and addressed to a bailiff; and the said merchandise may be seized and sold for the Recovery of payment of the said licenses, by such or any other bailiff, payment. under the same rules, responsibilities and penalties as a writ of execution de bonis issued from the circuit court. 19. The council may by by-law compel the members Members of to attend the meetings of the council or of its committees, council. and to fulfil their duties; and to impose fines upon them for their negligence or omission in the performance of their duties. 20. Every by-law shall be published in the French lan- Publication of by-laws. guage, by reading the same at the door of the Catholic church of the parish of Berthier, in the district of Richelieu, on two Sundays next after the passing of such bylaw, and by posting up a copy thereof in two of the most public places in the said town, within fifteen days after the passing thereof; or such by-law shall be published by Sale of properties sub said council causing to be posted at the places aforesaid, within fifteen days after the passing of such by-law, a public notice in French, certified by the secretarytreasurer of said town, in which mention shall be made of the date and object of such by-law, as well as of thẻ place where the same may be examined. 21. On the first juridical day of March in each year, ject to taxes, the secretary-treasurer shall sell, by auction in his office, the immovable properties on which there shall be due arrears of taxes; Notice. Folle enchère. Adjournment Certificate. 2. Notice of such sale shall be given by advertisement published twice during the preceding month of January, in the Quebec Official Gazette and in a newspaper of the district; 3. Such notice shall contain: a. The name of the last proprietor or occupant,if known; b. The description of the immovable to be sold ; c. Mention of the sum claimed for arrears of taxes; d. Mention of the place,, day and hour, at which the sale is to be effected; 4. In default of immediate payment of the purchase price the secretary-treasurer shall immediately put the property up again for sale, or adjourn the sale to any. other day within eight days by giving notice thereof in a loud and intelligible voice to the persons present; 5. If no bid is made, the sale is also adjourned in the same manner to another day within the eight days; 6. Upon payment of the price the secretary-treasurer shall certify the particulars of the sale in a certificate in duplicate, of which one is given to the purchaser ; Adjudication. 7. Whosoever .then offers to pay the amount to be Rights of the purchaser. Redemption. levied including the costs for the smallest portion of such property shall become the purchaser, and such portion of the property shall be adjudged to him immediately by the secretary-treasurer; 8. The purchaser is then seized of the property adjudged and may take possession thereof, subject to the redemption that may be made as hereinafter prescribed, but during the two years next after the sale, the purchaser cannot carry off any timber, buildings or constructions on the land adjudged to him, nor deteriorate it in any manner. 9.. The proprietor may within the like delay of two years, redeem the immovable sold, by paying to the secretary-treasurer the price for which it was sold, with interest at the rate of ten per centum per annum; every fraction of a year being counted as a full year. The purReimburse chaser shall be reimbursed for the costs of all useful repairs and improvements that he has made on the land redeemed, unless he remove them, as well as the amount of the ment. taxes paid and the cost of the municipal work performed for such land, with interest at the rate of ten per cent. per. annum, every fraction of a year being counted as a year. Such claim is privileged upon the property and the purchaser may retain it until fully paid; 10: If the redemption is not effected within the two Absolute years, the secretary-treasurer shall give to the purchaser a deed of sale of the immovable, which is enregistered at the diligence and expense of the purchaser; annul. 11. The action to annul the sale is prescribed and Action to extinguished by two years, counting from the. adjudica- Prescription. tion; but such sale may be resiliated and annulled by consent of the council, the proprietor and the purchaser within the same delay; 12. The sale thus effected is final, and has the same ef- Effect of sale. fect and transfers the same rights as ordinary judicial sales. 22. The rank and duration of the privilege upon Privilege of movables or immovables, for the payment of taxes, are taxes. regulated by the civil code. 23. Every proprietor or agent, who shall give a lease or Penalty. a certificate or receipt, setting forth a sum less than the rent really paid for the premises therein mentioned or referred to, and every tenant, who shall present to the assessors of the said town such lease, receipt or certificate, falsely representing the value of the rent, in order to procure a diminution or abatement of his assessment, or who shall directly or indirectly deceive the said assessors as to the amount of such rent, shall be liable, on conviction thereof, to a penalty not exceeding twenty dollars, or to imprisonment not exceeding one calendar month. 40 V., c. 29. 24. The provisions of the town corporations' general General apclauses act passed during the present session, shall apply plication of to the corporation of "The mayor and council of the town (T. corp. gen. of Berthier," and shall form part of this special act relating cl, act.) to the town of Berthier, so as to be considered as forming with it one and the same act, except such provisions as are expressly modified and excepted by this act. 25. Sections 33, 239, 283 and 384 of the town corpora- Exceptions. tions' general clauses act are expressly excepted and shall not form part of the present special act.. 26. The words "superior court" in the town corpora- Idem. tions' general clauses act are replaced by the words "circuit court in and for the county of Berthier," and the word "prothonotary" by the words "clerk of the circuit court in and for the county of Berthier.” PUBLIC NOTICE. Publication. Omission to read. Delay of publication. 29 V., c. 61, 35 V., c. 35 and other 27. The publication of a public notice shall be made by posting a copy of such notice at two different places in the said town, from time to time determined on by resolution of the council, and at the door of the Roman Catholic church of the parish of Berthier, and by reading the same on the Sunday after it has been made public, at the close of divine service in the morning, at the door of the said church. 28. The omission to read, such notice does not invalidate the publication thereof; but, the persons who were bound, as also those who undertook to read it, shall thereby incur a penalty of not less than two, nor more than six dollars. 29.. Every public notice given for any object whatever, shall be published at least seven entire days before the day fixed for such object, except in cases otherwise provided; such delay counts from the day in which such notice shall have been posted as aforesaid. 30. The acts 29 Vict., chap. 61, and 35 Vict., chap. 35, and all other acts or portions of acts containing provisions acts, repealed. contrary to or inconsistent with the provisions of this act, are repealed. Act in force, Preamble. 31. This act shall come into force on the day of the sanction thereof. CAP. XLIX. '. An act to incorporate the town of St. Henri. [Assented to 28th December, 1876.] HEREAS the provisions of the municipal code do W not meet the present wants of the corporation of the fown of St. Henri, and whereas it has become necessary to make more ample provisions for the internal management of the said town; and whereas application to that effect has been duly made; Therefore, Her Majesty, by and with the advice and consent of the Legislature of Quebec, enacts as follows: Corporation continued. CORPORATION. 1. The inhabitants of the said town of St. Henri, and their successors, inhabitants of the same, are and shall |