31. The directors of the company may pass by-laws and By-laws. the trustees may frame regulations for the laying out, selling and management of the cemetery and for regulating the erection of tombs, monuments and gravestones therein; and the directors of the company may pass by-laws empowering the president to execute conveyances of plots to shareholders. N.W.T., c. 68, s. 33.

and burials.

32. The directors shall keep a record of the by-laws and Record of the trustees shall keep a record of the regulations referred regulations to in the the next preceding section and the directors and trustees respectively shall also keep a separate record of all burials showing name, age, occupation and date of burial of all persons buried within the cemetery, and in case they cannot get all the particulars a note of such must he made in the margin and every person shall have access to such last mentioned record for the purpose of searching and making extracts therefrom without payment of any fee. N.W T., c. 68, s. 34.

33. Any person who in a cemetery established under Penalties. this Ordinance:

(a.) Plays any game or sport; or

(b.) Discharges fire-arms (save at a military funeral) or
who

(c.) Commits a nuisance therein;

shall on summary conviction thereof be liable to a fine not exceeding $100 and costs of prosecution. N.W.T., c. 68, s. 35.

34. The trustees shall be personally liable for any judg- Liability of ment recovered against them as trustees. N.W.T., c. 68, s. 36.

trustees.

TITLE IX.

RELATING TO TOWNS ASSESSMENTS SCHOOLS,

ETC.

CHAPTER 64.

An Ordinance respecting Assessment.

Short title.

SHORT TITLE.

1. This Ordinance may be cited as "The Assessment Ordinance." No. 29 of 1901, s. 1."

INTERPRETATION.

2. In this Ordinance, unless the context otherwise requires, the following expressions shall be construed in the manner in this section mentioned:

1, "Assessor" means the person appointed by the proper authority as assessor in any incorporated town in which property is liable to taxation and the person elected or apppointed overseer in any town organized under the Ordinance respecting towns.

2. "Income" means the annual profit, gain, wages, salary or emoluments arising from any place, office, profession, trade, calling, employment, labor or occupation and directly or indirectly received by any person and includes the interest arising and directly or indirectly received from money, securities, notes, mortgages, debentures, accounts, public stocks, gold dust or from other property.

3. "Person" includes firm, company, association and corporation.

4. "Personal property" includes all such goods and chattels and other property as are enumerated in the first schedule to this Ordinance

5. "Property" includes both real and personal property.

6. "Real property " includes land and land covered with "Real water and whatever is erected or growing upon or affixed property." to land and also rights issuing out of, annexed to or exercisable within or about the same.

7. "Town" includes the city of Dawson, any incorpor- "Town." ated town, and any town organized under the provisions of the Ordinance respecting towns. No. 29 of 1901, s. 2.

PROPERTY LIABLE TO TAXATION

liable to

3. All real and personal property in any town and the Property income of every person carrying on any profession, trade, assessment. calling, employment, labour or occupation or filling any place or filling or exercising any office and of every person residing in any town shall be liable to taxation for all purposes for which taxes and rates are levied by authority of law. No. 29 of 1901, s. 3.

PROPERTY EXEMPT FROM TAXATION.

4. The following property shall be exempt from taxation. This is to say:

(a.) All property vested in His Majesty the King or vested Exemptions. in any person for Imperial, Dominion or Territorial purposes, and either unoccupied or occupied by some person in an official capacity. If any such property is occupied by any person otherwise than in an official capacity the occupant shall be assessed and rated in respect thereto, but the property itself shall not be liable;

(b.) Every church and place of worship and the land, to the extent of not more than one half acre in connection therewith and every churchyard and burial ground;

(c) The real property of every public institution of learning, every public schoolhouse, townhall, courthouse, jail and lockup house.

(d) All school lands;

(e) All public landings, public breakwaters and public wharves;

(f) The property of every town, if occupied for the purposes of such town;

(g.) Household furniture in actual use;

(h.) Tools to the value of two hundred dollars belonging to a miner or mechanic and necessary for carrying on his business;

(i.) Property specially exempted from taxation by any Ordinance of the Yukon Council;

(j.) Income to the extent of two thousand dollars; (k.) The Good Samaritan hospital and St. Mary's hospital and the real and personal property occupied and used for the purposes of such hospitals as such. N. 29 of 1901, s. 4.

When

assessment

to be made.

Assessor to
set down
particulars
in assessment

roll.

Rules

DUTIES OF ASSESSORS.

5. Every assessor shall, before the 20th day of September, in every year, ascertain by diligent inquiry and examination the names of all persons liable to be rated within the town for which he acts as assessor, their ratable property and income and the extent, amount and nature of the same. No. 29 of 1901, s. 5.

ASSESSMENT ROLL.

6. The assessor having ascertained as nearly as he can the particulars of the real and personal property and income to be assessed shall prepare an assessment roll in which he shall set down in separate columns the names and description of every person liable to be rated identifying each such person by a number on the roll, by a statement of the occupation and residence of such person distinguishing the resident from the non-resident and by showing whether such person is assessed as owner, occupant or tenant, or on account of income. The assessor shall also set down a description and the value of real and personal property and income showing thereunder as far as possible the various particulars enumerated in the Form "A" in the second schedule to this Ordinance. The assessor shall also set down the exemptions and shall note any other facts that may aid in securing a proper and correct assessment.

2. The assessment roll shall be as nearly as possible in the said Form "A," except that the columns under the heading "amount of taxes due on real and personal property" form part of the rate book and not of the assessment roll. No 29 of 1901, s. 6.

7. In making up the assessment roll the assessor shall be governing the governed by the following rules:

assessment

roll. Property to

be assessed at cash value.

Income to be assessed at actual

amount.

Personal

property to be assessed

to owner.

Rule 1. All property liable to taxation shall be assessed at its actual cash value, such value being the amount which in the opinion of the assessor it would realize in cash if offered at auction after reasonable notice.

Rule 2. Income shall be assessed at its actual amount and the amount of any person's income during the year preceding shall be taken in the absence of more certain information as the amount of his income for the year in which the assessment is made. In the assessment of income no deduction shall be made by reason of indebtedness or expense of living.

Rule 3. Fersonal property shall be assessed to the owner if known to the assessor, otherwise in the name of the person in possession thereof, provided that the assessment thereof may be transferred to the name of the owner at any time by the assessor or assessment or appeal court, after notice to such owner.

be assessed

Rule 4. Persons owning real property situated in any Real estate to town shall be assessed for such property in the town in where which the property lies.

situated.

Rule 5. Where the person liable to be assessed in respect Nonresident to any real property which is unoccupied is not resident property. within the town in which the property lies or is unknown such real property shall be assessed as property of a nonresident and shall be so designated in the assessment roll.

Rule 6. Real property shall, in all cases, be assessed to Real property the owner thereof.

to be assessed to owner.

party resides.

Rule 7. Income derived from any profession, trade, call- Income to be ing, employment, labour or occupation and the income assessed where derived from any place or office shall be assessed in the town in which such profession, labour, trade, calling, employment or occupation or such place or office is filled or exercised, provided the same is carried on filled or exercised in a town in which an income tax is levied, otherwise the same shall be assessed in the town in which the person receiving such income resides.

entered on

Rule 8. Whenever two or more persons are either as Income of all business partners or by any other kind of joint, or joint and owners to be several interest, the owners of any personal property or of roll.. real and personal property together, the names of each of such persons shall be entered on the assessment roll and the property apportioned among them to the best of the assessor's judgment.

of trustee or

assessed

Rule 9. All property under the control of any person as Property executor, administrator, trustee, guardian or agent, the under control separate property of a married woman and property of an executor to be infant shall be assessed and rated in the name of the person to him. exercising control over such property but such rating shall be kept separate and distinct from the rating and assessment of such person in his own right and if there is more than one person exercising such control notice given to any one of such persons shall be sufficient

Rule 10. The assessor shall on or before the 30th day of Roll to be completed September in each year complete the roll. before 30th

(2.) The assessor shall forth with thereafter sign the said September. roll first attaching thereto a certificate in the Form "B" in the second schedule to this Ordinance.

Rule 11. Notice that the assesssment roll certified as Notice of

assessment to

Territorial
Secretary.

required by the next preceding rule is completed shall as completion of soon as practicable and not later than one week after the be given to day fixed for the completion of the roll in each year be forwarded by the assessor to the Territorial Secretary. Such notice shall state the number of persons assessed, the total value of real property, of personal property and of income assessed in such roll and the total of all such assessments. No. 29 of 1901, s. 7.

8. The assessor shall forthwith on the completion of the Notice of assessment roll give notice of the assessment by delivering to assessment to