Tax list

Notices

Entry on tax list

Oath of
Overseer

Notice of assessment of property

of unknown owners

Proceedings

payment of
taxes
Levy by
distress

ceeding the amount mentioned in section 20 hereof as shall be sufficient to raise the amount of the estimated expenditure, making allowance for losses which may occur in the collection of taxes on the lands of non-residents. No. 27 of 1898, s. 25.

26. The overseer shall then prepare a tax list in which he shall set down the name of every person assessed, the assessed value of his property and the taxes payable by him as computed at the rate arrived at as herein before provided; he shall then mail to or leave at the usual or last known place of abode of each person a notice stating the amount due by him and the property in respect of which it is due; the overseer shall make a note on the tax list opposite the name of each person stating the manner and date of giving the notice and shall make oath that the tax list is correct and that the notices were given as therein stated; such oath shall be indorsed on the tax list and shall be prima facie evidence of the truth of the statements contained in it. No. 27 of 1898, s. 26.

27. If the owners of any property in the village are not known to and cannot be ascertained by the overseer the notices of assessment and taxes shall be posted securely in a conspicuous place in the village and such posting shall be deemed due service. No. 27 of 1898, s. 27.

28. In case any person neglects to pay his taxes for thirty on default of days after such notice as aforesaid the overseer shall by himself or his agent levy the same with costs by distress of the goods and chattels of the person who ought to pay the same or of any goods or chattels in his possession wherever the same may be found in the village or of any goods or chattels found on the premises the property of or in the possession of any other occupant of the premises and may impound the same on the premises where distrained and no claim of property lien or privilege shall be available to prevent the sale or the payment of the taxes and costs out of the proceeds of the sale thereof. No. 27 of 1898, s. 28.

Recovery of taxes as debt

Taxes a special lien

29. Taxes may be recovered with costs as a debt due to the overseer in which case the production of the tax list shall be prima facie evidence of the debt. No. 27 of 1898, s. 29.

30. The taxes accruing upon or in respect of any land in the village shall be a special lien upon such land having priority over any claim, lien, privilege or encumbrance thereon and Enforcement such special lien may, after the taxes for two years have become in arrear, be enforced and all accrued taxes realised by sale of the lands by the overseer under and subject to the direction of a judge of the Supreme Court. No. 27 of 1898, s. 30.

of lien

POLL TAX.

Poll tax

31. Except members of the North-West Mounted Police force or of any fire company duly organised in the village every

male inhabitant thereof of the age of eighteen years or over who has resided in the village for a period of nine months and is not assessed for property in the village shall be taxed $1.25 yearly which shall be payable on demand of the overseer and Recovery may be recovered in such of the modes provided for collection

of the other taxes in the village as may be applicable; any Penalty for person refusing or neglecting to pay such tax shall on summary nonpayment conviction thereof be liable to a penalty of $2. No. 27 of 1898,

s. 31.

DOG TAX.

32. Every person who keeps or harbours any dog or bitch Dog taxes shall pay a yearly tax of $1 for each dog and $2 for each bitch so kept or harboured; such tax shall be payable on demand of the overseer and may be recovered in such mode herein provided for the collection of taxes as may be applicable; if the Recovery tax is not paid after demand of the overseer he may cause the dog or bitch to be destroyed; any person refusing or neglecting to pay such tax shall on summary conviction thereof be liable to a penalty of $2. No. 27 of 1898, s. 32.

HAWKERS AND PEDLERS.

33. No person shall follow the calling of a hawker or pedler Hawkers and in any village without first having obtained the written per- pedlers to be mission of the overseer and having paid to such overseer the sum of $5 to form part of the village fund.

(2) Such sum shall be in addition to any Territorial license fee and shall entitie the person paying the fee to follow the business of a hawker or pedler in such village for the six months next ensuing the date of such written permission. No. 27 of 1898, s. 33.

VILLAGE EXPENDITURE.

34. The funds of the village may from time to time be ex- Expenditure pended by the overseer for the purposes and in accordance by overseer with the estimates as passed at the annual meeting and subject to such further directions as may at any special meeting be made regarding the same. No. 27 of 1898, s. 34.

incur limited

35. The overseer may incur any debt not exceeding $100 Overseer may for village purposes pending the collection of taxes; all debts debt pending shall subject to the provisions herein contained be paid before collection of the thirty-first day of December in each year. No. 27 of 1898, s. 35.

taxes

incurred for

or permanent

36. The overseer may subject to the vote of two-thirds of Limited debt the voters present at the annual meeting or at a special meet- may be ing called for the purpose of considering the same and after re- fire appliances ceiving the approval of the commissioner of publ e works incur improvements a debt on behalf of the village not exceeding $500, payable at a date not later than five years from the incurring of the obligation, for fire appliances or permanent improvements in the vil

Suits by or against village

Enforcement

of judgment against village

Duties and powers of overseer

Annual return

by overseer

lage; the moneys payable in each year on any such debt shall be a first charge on the taxes collected in the village in such year. No. 27 of 1898, s. 36.

SUITS BY OR AGAINST VILLAGE.

37. Suits by or against the village may be brought by or against the overseer as representing the village. No. 27 of 1898, s. 37.

38. In the event of judgment being obtained against the overseer for any liability of the village it may be enforced by execution rate levied by the sheriff in the manner provided for like cases in The Municipal Ordinance. No. 27 of 1898, s. 38.

OVERSEERS' DUTIES AND POWERS.

39. The overseer shall have the following duties and powers: 1. He shall carry out the orders of the voters as expressed at the annual or any special meeting of the voters in respect of public works and expenditure of village funds and such genéral orders as may be given upon matters concerning the village; 2 He shall enforce the provisions of this Ordinance and all regulations made thereunder;

3. He shall make such regular inspection of premises in the village as may be necessary to carry out the provisions herein respecting nuisances and the prevention of disease and of fire;

4. He shall have charge of all village property;

5. He shall keep a record of all taxes levied and collected and of all moneys received and expenditures made by him and give and take receipts for all moneys received or paid out by him as the case may be;

6. He shall keep or cause to be kept full and accurate minutes of each village meeting other than election meetings which minutes shall record by whom all motions were moved and seconded and the result of them;

7. He shall have the public improvements estimated in each year completed before the first day of November in each year;

8. He shall on application in reasonable hours produce to the auditor for inspection all books, accounts, minutes, lists and records of the village;

9. He shall impound or cause to be impounded animals running at large. No. 27 of 1898, s. 39.

ANNUAL RETURN OF OVERSEER.

40. The overseer shall on or before the first day of December in each year render to the commissioner of public works a return in writing shewing

(a) Amount of money collected;

(b) The amount expended and for what purposes showing
balance on hand;

(c) The outstanding liabilities if any of the village;

(d) The names of all those who have been convicted for a
breach of this Ordinance, or of any regulation made
hereunder, in his village, stating penalty imposed and
the name of the convicting justice;

(e) A list of taxes unpaid giving names of persons in de-
fault.

(2) The overseer shall submit a copy of such account to the voters at the annual business meeting. No. 27 of 1898, s. 40.

ANIMALS RUNNING AT LARGE.

large of

41. The voters may at any meeting resolve that animals Running at shall not be permitted to run at large in the village or in any animals may part thereof in or during any period of the year.

be forbidden

(2) Whenever the voters have so resolved, no horse, mule, jack, cattle, sheep, swine, goat, goose or other poultry shall be permitted in or during such period to run at large in the village or such part thereof and it shall be the duty of the overseer Overseer to to appoint a poundkeeper whose duty it shall be to keep and appoint maintain a pound in the village for the impounding of estray animals of the description aforesaid.

poundkeeper

District

(3) In so far as they are not inconsistent herewith the pro- Pound visions of The Pound District Ordinance shall apply and be ordinance followed and observed in all respects as if such village were to apply a pound district under said Ordinance.

(4) The overseer shall when any resolution is passed as pro- Overseer to vided in this section notify the commissioner of agriculture of notify, the same. No. 27 of 1898, s. 41.

PREVENTION OF DISEASE.

commissioner of agriculture

42. For the prevention of disease the following regulations Precautions shall be observed in each village:

1. Privy pits shall be emptied and disinfected with lime between the first day of April and the fifteenth day of November in each year;

2. No privy pit shall be allowed to become offensive at any time;

3. No privy pit shall be within fifty feet of any well;

4. Where dry earth closets are ordered by resolution of a village meeting no privy pit shall be used;

5. No person shall deposit or cause to be deposited in any place other than in a stable yard any manure, filth, rubbish or decaying animal or vegetable matter;

6. Stable yards shall be cleaned during the first week of every month from the first day of May until the seventh day of November in each year;

for

prevention of disease

Precautions

7. All garbage, swill, slops and other rubbish shall be placed in suitable receptacles and removed regularly every week between the first day of May and the first day of November in each year;

8. No stable yard shall be allowed to become offensive at any time because of decaying animal or vegetable matter;

9. No swine shall be kept except in pens at least one hundred feet distant from any occupied house or place of business; 10. Swine pens shall be kept dry and free of offensive odor; 11. Foul water shall not be allowed to accumulate on any property;

12. Any person contravening any of the provisions of this section shall be guilty of an offence and liable on summary conviction thereof to a penalty not exceeding $10. No. 27 of 1898, s. 42.

PREVENTION OF FIRE.

43. For the prevention of fire the following regulations for prevention shall be observed in each village:

of fire

1. No person shall keep on any premises a larger quantity of gunpowder or other explosive than twenty-five pounds. Quantities greater than twenty-five pounds shall be stored at least one hundred feet from any building;

2. No person shall keep on any premises a greater quantity of kerosene than three barrels thereof except it be stored at least sixty-six feet from any building;

3. No person shall have or erect on any premises any building built in whole or in part of manure, hay or straw or place on the roof of any building any manure, hay or straw unless such building is at least one hundred feet distant from any other building;

4. No person shall have any stack of grain, hay or straw on any premises within two hundred feet of any building;

5. No person shall enter any stable or harn with any candle or lamp not enclosed in a lantern; nor with a lighted pipe, cigar or cigarette;

6. No person shall set out fire within fifty feet of any building:

Provided that any blacksmith may build a fire within fifty feet of his shop for the purposes of his trade;

7. No person shall deposit any ashes in any wooden container unless it be lined with metal;

8. All ovens and furnaces shall be properly connected with a chimney of brick, stone or concrete at least three feet higher than the building in which such oven or furnace is built;

9. There shall be a space of at least nine inches between any stovepipe and any partition or floor through which it passes unless such stovepipe be surrounded in such partition or Hoor by a thimble of brick, cement or concrete at least two