STORES, SHOPS, OFFICES, ETC. Per Annum. For each House, part of a House or Tenement occupied as a Store, Shop, Office, Warehouse, Manufacture, or other place of business, with the exception of Retail Groceries: 1.-When assessed at an amount not exceeding $50 per annum, Four Dollars .... $4.00 2. When assessed at an amount exceeding $50 but not over $75..... 5.00 3.-When assessed at an amount exceeding $75 but not over $100 .... 6.00 And so on, continuing according to the same scale, HOTELS OR TAVERNS. For every Hotel or Tavern: 1.-When assessed at an amount not exceeding $100 per annum, Twelve Dollars .... ... 12.00 2. When assessed at an amount exceeding $100 but not over $150 ... 17.00 3.-When assessed at an amount exceeding $150 but not over $200.... 22.00 And so on, continuing according to the same scale, that is to say, adding for every additional sum of 5.00 STABLES. In Private Stables-including water for washing Car riages, if there be any: For each Horse ... Carter's Stable: For each Horse, owned by a Carter or Truckman, or 3.00 driven in a Cart, Truck, Diable, or such like vehicle 1.50 Per Annum. For each Horse owned by a Cab Man, or driven in a For each Horse kept for hire.... 1.50 For every unoccupied one horse Stall in such Stables. 0.50 In Stables in which horses, the property of persons residing within the limits of the City, are kept, fed and groomed: For each Horse ... For every unoccupied Stall. In Stables for the keeping, feeding, and grooming of horses, belonging to persons residing beyond the City limits: For each one horse Stall ... For each Cow kept in the City..... 3.00 0.50 ... 0.50 1.00 STEAM ENGINES. For every stationary high pressure Engine, working not over twelve hours per day: For each horse power.. 7.00 Or for every 100 gallons of water (the supply to be determined by metre to be furnished by the occupants) 0.03 For every stationary low pressure Engine: For every 100 gallons of water (the supply to be determined as above, by metre, furnished by the occupants)... For the supply of Locomotive Engines belonging to Railroad Companies; or the Engines used in Breweries, Distilleries, or any other Manufactory, or for any other purpose whatsoever, not specially provided for in the present Tariff: 0.03 For every 100 gallons of water (the supply to be determined by metre, furnished by the occupants)... 0.03 All rates imposed as above for Steam Engines shall be distinct and separate from any other rate for water imposed upon the premises. Where there is no metre, the supply to be charged for upon an estimate to be made by the Water Committee of the quantities used each day. FOUNTAINS. Fountains shall only be supplied with water at the discretion of the Water Committee, and when so supplied shall be charged as follows: For every 100 gallons of water The quantity used to be determined in all cases by the estimate of the Water Committee or by metre. WATER CLOSETS. $0.03 Per Annum. For each Closet, with Tank and Service Box. Valve.... 4.00 6.00 For each Closet supplied with water by any means whatsoever, but different from those above specified 15.00 BATHS. Public Baths, or Baths for the use of which a charge is made by the occupants-for each tub ... HOSE. 6.00 For the right to attach and use a Hose of not more than three-eighths of an inch orifice, for watering the streets, &c..... 1.00 BUILDING PURPOSES. For every thousand Bricks used, the water therefor to be charged..... (Payable in advance) 0.10 For every toise of Masonry, the Water therefor to be charged... (Payable in advance) 0.05 For every thousand yards of Plastering 66 5.00 When Water is required for purposes not specified in the foregoing Tariff, the rate shall be fixed by the Water Com mittee. The Water Committee shall have power to ascertain, by metres, the quantity of Water used in any of the above cases, and charge accordingly. CHAPTER VI. By-Law in relation to Assessments and Taxes. E it ordained and enacted by the Council of the City of Assessors. Sec. 1. The Assessors of the said City shall begin the per- Duties of formance of their several duties, on or before the tenth day of May, in each and every year, and they shall make their first general return of the assessments and taxes to be levied in the several Wards of the said City, on or before the first day of August following. Sec. 2. It shall be the duty of the said Assessors to correct Ibid. the said general return by adding thereto the names of any parties omitted, or who shall have arrived in the said City, or shall have become liable to pay any assessment or tax to the said City, at any time after the said general return shall have been made. Sec. 3. Any Assessor in and for the said City, who shall Penalty. refuse or neglect to perform any of the duties which he is required by law to execute, shall incur a Penalty not exceeding Four Hundred Dollars, for each offence. 1s. 6d. in the estate. Sec. 4. Between the tenth day of May and the first day Assessment of of August, or as soon thereafter as may be found expedient pound on real by the said Council, in each and every year, an assessment at the rate of one shilling and sixpence in the pound, of the assessed yearly value of all real property in the said City, Extra assessment of onehalf cent. Statute labor. Duty on business. shall be made and levied upon the owners thereof: Provided, however, that in the event of the said assessment not being duly paid by the said owners, the same may be levied from, and be paid by the occupants of the said property, by whom the same may be thereafter withheld from the said owners of the said property, out of the rents to be paid them therefor. Sec. 5. An annual assessment at the rate of one half cent per every four dollars of the assessed value of all real property in the said City is hereby imposed upon, and shall be payable by the proprietors of such real property, over and above the assessment imposed in and by the next preceding section of this By-law. Sec. 6. The amount of commutation money, payable annually by each person liable by law to statute labour, on the highways within the said City, is hereby established at the sum of One Dollar; and every such person shall pay the said sum of One Dollar annually, and shall not be allowed to offer his personal labour on the said highways instead thereof. Sec. 7. An annual duty is hereby imposed upon, and shall be paid, in each and every year, by each and every person or firm of persons, being wholesale merchants or dealers, or retail merchants and dealers, or wholesale and retail dealers in goods, wares and merchandises of any kind, or retail dealers in spirituous liquors, (not being tavern-keepers,) or forwarding merchants or forwarders, or the agents of merchants, traders, forwarding merchants or forwarders, or being express agents, brokers, apothecaries, chemists, or druggists, or being inspectors of pot or pearl ashes, lumber, beef, pork, flour, butter, or any other kind or description of merchandize, manufacture, produce or provision whatsoever, or being or carrying on the business of lumber merchants or dealers in wood, or keeping a lumber yard, with or without steam or water-power, or being or carrying on the business of merchant tailors, boot and shoe makers, saddlers and harness makers, stone cutters, tinsmiths, carpenters and joiners, blacksmiths, gun makers or gun smiths, confectioners, bakers, coffee-house keepers, cabinet makers, upholsterers or under |