trict; and if he deem it expedient to do so the overseer may mail to each non-resident land owner within the district a notice of his assessment. The overseer shall keep the original assessment roll at his residence open to inspection. No. 10 of 1897, s. 17; No. 28 of 1898, s. 8. assessment 19. Any person who feels himself aggrieved by the tax Appeals assessed by the overseer may appeal within five days from against such assessment by handing notice of such appeal in writing to the justice of the peace nearest the residence of the overseer; and such justice shall thereupon notify the overseer of the time and place when such appeal will be heard; and the finding of the justice upon such appeal shall be final. No. 10 of 1897, s. 18; No. 28 of 1898, s. 9. COMMUTATION. 20. Every person shall pay the whole amount for which he Payment of or commutation is assessed; but any person may elect to commute for the same for assessment (or for some part thereof) at the rate of one day's work for each $1.25 of the assessment. No. 10 of 1897, s. 19. intention to commute to Overseer 21. Every person intending to commute by day labour for Notice of his assessment or any part thereof shall (within fifteen days after notice of his assessment has been given in the manner be given to herein provided) notify the overseer of his intention to do so; and shall commence work within five days after he is notified to do so by the overseer; and the commutation shall not be considered as made until such work is completed. (2) If a person who has given notice of his intention to commute does not commence work at the time at which he has been notified to do so or if having commenced he shall not forthwith complete the work assigned him he shall forfeit the right to commute and shall be liable to pay taxes in the same manner as if he had not elected to commute. (3) If any person make default as in the preceding subsection mentioned he shall be liable to pay to the overseer for the district the sum of $2.50 in addition to the taxes payable by him. No. 10 of 1897, s. 20; No. 28 of 1898, s. 10, 11. commence 22. The overseer shall give five days' notice in writing to Notice of commence work to each person assessed who elects to commute ment of work his assessment by labour, naming in such notice where and to be given when such person is required to work and with what imple ments: Provided that no assessed person shall be obliged to go to work at a place further than three miles in a direct line from his residence, unless he has given his consent thereto in writing. No. 10 of 1897, s. 22. a by overseer or implements may be 23. The overseer is empowered to require cart or waggon, What animals plough or scraper, with a pair of horses, mules or oxen and man, from any person having the same within his district who required has been assessed $2.50 or more and who has elected to com by overseer Assessment commuted for may be worked by substitute Overseer not First charges on moneys belonging to the district Balance to be expended on district work Overseer's work and mute his assessment by day labour; and any person so furnishing the same shall be credited with $2.50 for each day's service therewith. No. 10 of 1897, s. 23. 24. Every person assessed who elects to commute his assessment by labour may appear in person or by an able bodied man as a substitute; and the person or substitute so appearing shall (subject to the orders of the overseer) actually work eight hours in each day. No. 10 of 1897, s. 24. 25. The acceptance by the overseer of any excuse for refusal or neglect shall not in any case exempt the person excused from working the whole number of days for which he has elected to commute his assessment. No. 10 of 1897, s. 25. GENERAL PROVISIONS. 26. The expenses connected with the erection of any district and the expenses of advertising and holding the meeting of residents for the first election of the overseer of such district (in which the sum of $5.00 to be paid to the returning officer for posting notices, calling the said meeting and directing and holding such election shall be included) and the remuneration of the overseer as hereinafter provided, shall be a first charge upon the taxes and fines collected by the overseer; and the balance shall be expended by the overseer in the improvement of roads, the construction of bridges, culverts or dams, the destruction of noxious weeds on unoccupied lands or in making fireguards in the district. No. 10 of 1897, s. 26. 27. The overseer shall work out his assessment in the remuneration superintendence of the work required in the district and shall receive $2 for every additional day he is employed, to be paid out of any moneys the property of the district in his posses Foreman of works Works to be carried on in accordance with manual sion. (2) When he deems it expedient to do so, the overseer may nominate some resident who has elected to commute his assessment by labour as foreman of the work to be performed in any particular part of the district. (3) All work performed in the district in connection with the grading of or repairs to roads or the construction and reof instructions pairs of bridges, culverts, dams and drains shall be performed in accordance with a manual of instructions for the guidance of overseers or foremen, to be prepared and issued under the authority of the commissioner. No. 10 of 1897, s. 27. Commuted labour when 28. The overseer shall have all the labour in his district for to be worked which taxes are commuted worked out and expended previous to the twenty-fourth day of July in each year. Special provision (2) By a vote of two-thirds of the residents at the annual meeting called as provided in section 13 of this Ordinance, it may be decided that a specifically described portion of the district assessment shall be expended upon works of public benefit at any other time of the year; and in such case the meeting shall fix the time or times at which such work or works are to be performed. No. 10 of 1897, s. 28. 29. The overseer shall provide a book in which he shall Record of keep a record of all property belonging to the district. No. 10 property of 1897, s. 29. RETURNS TO COMMISSIONER. of assessment 30. The overseer shall, between the first day of August and Annual return the first day of September in each year, make up a statement and work in writing on forms to be provided by the commissioner, con- done, etc. taining the information required by subsection 2 of this section; and he shall allow any residents who may wish to inspect the said statement to do so and to make a copy thereof or extracts therefrom on any day (except Sundays or statutory holidays) from the said first day of September till the fourteenth day of the same month, between the hours of ten o'clock in the morning and four o'clock in the afternoon; and he shall then send the said statement duly verified by statutory declaration not later than the first mail day after the fourteenth day of September, to the commissioner. (2) The said statement shall contain the following detailed information: 1. The names of all persons assessed in the district with the amount of the assessment, describing the land owned or occupied by each person; 2. The names of all persons who have commuted their assessment by work in the district and the number of days they have worked; 3. The names of all those who have been fined and the sums in which they have been fined, together with the names of the convicting justices of the peace and the various amounts collected; 4. The names of all those who have paid their taxes and the amounts so paid, together with a statement of any other revenue the district may have obtained during the year, and the manner in which all moneys belonging to the district have been expended; 5. The names of all persons and residents who have not paid their taxes or commuted for the same by day labour and upon whose land the said tax is due and remains unpaid. No. 10 of 1897, s. 30. 31. The overseer of every district shall in the first fifteen Return of days of January in each year make a return, verified by his unpaid taxes solemn declaration, to the commissioner, in such form as may by the commissioner be from time to time directed, showing all lands upon which taxes have been imposed and upon which When taxes are due Taxes a lien Suit for taxes Distress for taxes Returns to be produced to judge Adjudication by judge wholly or in part the said taxes are overdue and unpaid for at least the two years ending the thirty-first day of December next preceding. (2) For the purpose of this section all taxes shall be held to be due on the first day of January of the calendar year within which the same are imposed. No. 10 of 1897, s. 31; No. 28 of 1898, s. 13. RECOVERY OF TAXES. 32. The taxes accruing upon or in respect of any land in the district shall be a special lien upon such land having priority over any claim, lien, privilege or incumbrance thereon. No. 28 of 1898, s. 14. 33. Any taxes or arrears of taxes due to a district may be recovered by suit in the name of the overseer for the time being as a debt due to the district, in which case the assessment roll shall be prima facie evidence of the debt. No 28 of 1898, s. 15. 34. In case any person neglects to pay his taxes for two months after notice has been given of his assessment 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 district or of any goods or chattels found on the premises the property of or in 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 sale thereof. No. 28 of 1898, s. 16. 35. On production of the return mentioned in section 31 hereof by the attorney general of the Territories (or some advocate authorised by him) to a judge of the Supreme Court in chambers, such judge may appoint a time and place for confirmation of the said return, notice of which shall be published in every issue of the official gazette for at least two months, and such further or other notice of the appointment shall be given as the judge shall direct. No. 10 of 1897, s. 32. 36. At the time and place so appointed the judge shall hear the application and also any objecting parties and the evidence adduced before him; and thereupon adjudge and determine whether or not the taxes imposed respectively upon each parcel of land included in the return were either wholly or in part in default; and report the adjudication to the said attorney general; and shall also confirm the return as to such parcels on which any taxes are determined to be in arrear for over two years, naming the amounts severally and adding thereto a reasonable amount for the expense of advertising together with such sum as he may fix for costs of the application; and the effect of such adjudication shall be to vest in the Crown for the public use of the Territories the said lands, subject however to redemption by the owners respectively of the said lands at any time within one year from the date of the adjudication by payment to the commissioner of the amounts named (including expenses as aforesaid) together with a redemption fee of five cents for each and every acre in the parcel so redeemed and any subsequent taxes paid by the commissioner; and in the event of any person successfully opposing confirmation as to the land he is interested in the judge may order an allowance to him as witness fees to be paid by the commissioner. (2) The filing of a copy of such adjudication certified by the Filing copy of commissioner in the land titles office of the land registration in land titles adjudication district in which the lands named in the adjudication or any of office them are, shall be notice to the public of the facts contained therein. No. 10 of 1897, s. 33. 37. At any time after the expiration of the year last Redemption named, on ex parte application by the attorney general or his appointee and production of the last named adjudication together with such proof of non-redemption as the judge may require, the judge by order in chambers may direct that the title to such of the land named in the adjudication as has not been redeemed by the owner, be absolutely vested in Her Majesty freed from all liens, mortgages and incumbrances of whatever nature and kind the same may be. (2) The registrar of titles of the land registration district in which the land lies shall do every act necessary to give effect to the order. No. 10 of 1897, s. 34. taxes on 38. So soon as the report of the overseer has been confirm- Payment of ed, the commissioner shall pay to the overseer the amount of confirmation taxes adjudged in arrear on each parcel of land deducting of return therefrom any charges he may have been required to pay; and thereafter yearly while owned by Her Majesty the said land shall be assessed in the name of the commissioner who shall pay taxes as if the land were assessed to an ordinary individual. No. 10 of 1897, s. 35. PENALTIES. 39. Any overseer who (a) After having accepted office (whether on election. (b) Neglects or refuses to render true and correct returns (c) Neglects or refuses to discharge any liability of the Overseer's liability in certain cases |