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Les diagrammes suivants lllustrent la mithode. ita lure. 1 2X 6 J ¥>W^ i USI • •!■ inMm(©iBAi^a)ii l-OR THE USE or THE ASSESSOR^ FOR THE CITY OF QUEBEC ; ABRIDGED FROM THE DlPFERENT STATUTES COKCEANING ASSESSMENT. H P *^ , k ^|i ovUt nC t^t f^aqMratt% riUhi • QVEBSes Printed by thomas cary & Co, ^reematmui' Ho/;, Bmdt Street, 1833. • •* I I ■ -^' g^j9^D MAY 14 1951 ir 1 . •*•»* '1^ i \ \ I «• -^^ ^ PROPERTY TAX. The Assessors before they enter 350^0.111 upon the execution of their trust shall c.»..ec.67. be duly sworn before the Justices of the Peace in their weekly sittings, to make an assessment on all lands, lots, houses, and buildings, to be assessed within the City, according to the best of their skill and judgtnent, wilh^>wt favor, affection, parliality, or prejudice, to any person or persons, and the said assessors shall make an estimate of the annual value of the said lands, &c. and shall specify the sum to be paid by each and every person or persons occupying property so estimated. The assessment shall not exceed the g9o,^;,n rate of 6d. in the pound of the yearly c.5.«ec.i9. value of the lands, lots, houses, and buildings, to be assessed, the said assessment to be made from 10th May » to 10'^ h June in each year. I *»•. tw No lot of ground ((02:cUier with I'lie' c.^iw^lV^liouses and buildings liiercon crrclcfi) the value of which aoes not exceed. live: pounds shall be assessed.. All grounds used for pasture, hay. land or for raising i; rain, without the- fortificatioa walls, but within the Town District,, shall be assessed, excepting; only the grounds occupied by any, Beiigious committees of women. jj^lip^ buildings, dead walls andl G«o. Ill void spaces of ground, belonging to> Mc.fii. Government or Societies, should be assessed by some rule inore proper in. Inspect to such buildings, &c. than that of the annual value thereof; it is there-, fore enacted that the assessors shall assess all Churches, Church yards, Chapels,. Meeting Houses, Schools,. Convents, Barracks, Jails, Dead walls, and void spaces of ground belonging to Government, or to any joint or incorporated body,, or to any public Society or private persons, and all; public buildings whatsoever (excepting; as hereinbefore excepted) adjoining to any market place, street, square oe- 36 C.9. 4> mi m^^m s> lane wUliin tlie CUy. at a rate to be setiled by the said assessors to the best ul' their jiHlgment, in a reasonable pro- portion,, to- Ihe length nf pavement ai*joininS such Clmrthj &c, STATUTE LABOR.. a'l :\9Cv^o, 111 The assessors arc authorized ordered to take, althe s^everaldweUing^ ^^^^ ^^ lioiHCS in this Ciijs within the time fixed for making the asstssinenls, a list of the names of all persons above the ' t\^e of 21, and under the age of 60' years, who not being, liable to assess- inent are subject to personal labour; every male liihabitanl of 21, and under the age of OO; is hable to personal *'**^- -^• libor,^not bein g bona fide an a ppren tice or regular student in the seminaries^ eolUges or public schools, and who> shall not be liable to contribute to* a«aessment.* Tuz Stattttfe UBor or composition money shall not be required of or from any officer, noa-commissioned officer, or soldier of .»nv regifuent, or part ot Sec. 33. J- ff a ro^'fmont or corps in j^arri-.on 'm the Citv" oi" Quebec, tor th<^ time beiag, . wnless tl)at :i!iv Mieh oHicer be upon- the '.^ta 11* of tbe anny servino' in Uic Province, or Ui)on ibt" btatl* of tl:e G'.ii'- rison. DUTY ON HORSES. There shall be paid to the Road stc. 23. Treasurer every year, by every person l;et»ping a horse or horses witniii the said Citv of Quebec, f(»r each and cverr horse (colts excepted) thai any Hidi "< perison shall keep, the sum of 7s. 6. The words of 39 Geo. III. c 5, sec. sec.24. 22, apply here fcubitituting horses foe statute labour. The assessors shall, ititlie time fixetf « «» for the annual assessment, go to the dwelling liou^e of every person liable under this act, to pay a duty by reason of keeping a horse or horses, and demand to be informed of the greatest number of horses by him or her kept, for two months in the course of twelve calendar months preceding :^r if lie ;: m / fte^ O' he son the •er uc sec. for ixecT the able and atest sept, ireive if lie 7 « ii or she shall then be absent fron» ]m or P her (Isvelhns: house, the said asse»^<ors .1 •' shall leavo^ notice, that such iierson must, wilhin 'ou days Iroin that tinie; nive 'to tiie Clerks of the Pearf, in the Tail! C^itv of Queber, int'ornmtiuu of the iiuniber of hordes by him or licr ke5)t as aforesaid : and d" iniy such person shall refuse to answer such ques- tion, and bhall neglect within sueh inne, togive the J*ai(l information, then the assessors shall, from information, (sti- . mate the number of horses by him or her kept as aforesaid, at ' ?h csliumtc, iihall be conclusive ^ry s^ucU person, unless such p> ^I prove, before one or more Juo ipoii his or her oath, any overcharge in such esttuuUe, in which case, such over- char;re shall be deducted therefrom: and the said assessor may add thereto, any number omitted or conceal d, that shall be discovered and proved before a Josiice. and then make a true state- meat of the number of horses by any «uch person kept as aforesaid. -A i't .1 i 9 The keeping- a Iiorso or horses ^uv »»fSli. 11,^ gp.^^,^ of two iiiputiu in the course, ' of twelve calendar roonthf, preceding-, the liiee of tl;e as.^^'^^suieiiti shall k>43' fcnsid. .vd keepiiitr a iiorse or [\o\srs- Mrithiii ihe tncrinih^M)f this uci, and shall subject (lie owiu r or owners thcrcot i0» Ihc i)avmcnt of iho duly, herein di- recieil. An- annnal-rale or duly of 5*., t»' ra^o IV. ffjjlllon m the duty already by !a%v^V ..i»;»rc.5. ■^^^^,^^^.^}^ i^ imposed' upon each and-^^ every person owing, keopin*;- or having: a horse, nuire or ^eldino-, ior luxury, lor each and every such horse, &c. so» Gartehs; bakers, end' brewers oft' beer, possessitig or keeping one or more brses employed in cartnig- and* distributing bread or beer, and person^- cultivating;, one or more lands, and' teepi3)g or employing one horse or* more ior the purpose of agriculture, j^hall be exempt from the paytnent ot the rate or duty herebi/ imposed on per., sons possessing; keeping or having sucU. iiec. 6<« •► 5. I • • Howe or hor??t»!?. (?. e, the addiiionftlf ^'^ DUTY OX DOCS. • An Annual rale or diiiy of 10^. Is iiiiposrd upon every person or pcsons ovviiiii^j,-, kcepii)<;' or having mo c !lia»i» one (log (^r bitch, for tacli aiul v.\c\y doa' or bitch of whatsoever doscriptioii, such person or persons may own, keep^ or have, exceediny one, vvliieh said duty, shall also be payable by. and eollec... • ted from the person o'"ning, keeping oi? having such dog or bitch, or ^rom the- head/chief or ]3rincipal of the fanriily? wherein such second or third dog op- bitch may be or be kept as aforesaid,, whether the same belong to him or not.. DUTY ON CARRIA.GES.; ^ • An Annual rate or 'duty is irnposedf* upon every person or persons owning, keeping or having caleches, carls, waggons or other vehicles, fimturesj for Tuxury, viz : of that destription^. mounted upon springs, at (he rate of 5s... iDi\ each and every such caU:chc &c,. Stic. 5* Secii. . 7 10 m iipon iwo wheels, and a further annual rate or duty of lOs. is imposed npoa ^. ewch and every person, owniiig, keep- ' in^- or havino; any such carriatre or veliicle (voiturej u^on four vvheeLs and ujK)n springs* EEMARKS. • The Christian name or names m/uJf,. of all persions assessed should be given in the assessment books. In cases where there are j^everal heirs lo aV property, the name of one, or more of them must be (;iven. When there are none but female Tenanis in a house, the name of one or more of them must be given. ^ In cases where the party assessed is a widow, the entry should be in this form *' A. B. (maiden name) widow of the late C. D." The niimber^^ of the houses must be griven. t -I ^f __.v N. B. The above remarks are strougly recommended to the notice of the assessors in order tliat. when actions are brought against defaulters on ac- count of assessment, the necessary legal forms may be complied with. By order of the Magistrates, Fedk. D'Estimauvillk, R. T* Quebec, 1st May, 1833. '? A List of Staff OfBcers subject \o Taxation, under 39 Geo. Ill, Cap. 5 Sec. 22 and 24. Aidesde Camps, V , . /r^ Military Secretary, Deputy Adjutant General, , Major of Brigade, ' Deputy Quarter Master General, Inspector of Hospitals, Apothecary, . Chaplain to the Forces, or actmg do. Town Major, Commissary General, Assisstant Commissary Genera!, and all Deputy Assisstant Corny. Gens. m i /