must be given,

224. The said printed form shall in all cases be given to In what cases said owner where he resides in the municipality, or if non- printed form resident, but with a known agent therein, then to said agent; and to whom. and in case of a non-resident having no known resident agent, but whose own address is known to or can be ascertained by the assessor, then the printed form shall be mailed to said owner by said assessor, in all cases with as little delay as possible after the receipt of his roll; and it shall be the duty of such owner or agent, when said statement shall not have been filled up and returned at once personally to the assessor or assessors, within one week after being furnished with the said form, or receiving the same to fill up the statement given in said form, and in case of non-resident owners in all cases, and of residents when the statement is not made and given forthwith, to mail the same to the address of the assessor (which shall be left or given with said form) within one week after having been furnished therewith,

to fill and

ment.

225. Any resident owner failing or neglecting to comply Resident with the requirements of the last section, or any resident so owner failing failing or neglecting, or if unable to give the required informa- return statetion, failing to return said paper to said assessor by mail or otherwise, within the said limited time, with an endorsement thereon stating his said inability; and any owner not residing within the municipality but resident within the Province and who can be shown to have received one of said forms and to have failed or neglected to fill up and mail the same within ten days after receipt, or otherwise furnish the assessor therewith or with a notice that he is not the owner of any property liable to assessment in said municipality, or for the taxes on which he is legally liable directly or indirectly; and every person who knowingly states anything false in his statement, shall in every such case respectively, be subject to a penalty of Penalty, and twenty dollars to be recovered with costs in a summary manner by information before a justice of the peace in the county or by suit in the county court of the division where the defendant resides, the penalty or fine to be recovered by distress and sale of the defendant's goods and chattels or otherwise under the usual process or proceeding in case of debt or other liability; and one half of said penalty shall be payable to the informant, prosecutor or plaintiff, (as the case may be), and the other moiety to the municipality in which the property to be assessed is situated.

how recovered

226. Unoccupied land, unless where the owner furnishes Unoccupied land how to be said statement or otherwise notifies the said assessor or the dealt with. clerk of the municipality before the return of the assessment roll, of his desire to be assessed therefor, and where such owner or supposed owner is a non-resident, shall be returned as unoccupied or non-resident in the same manner as if the owner had been unknown; and no unoccupied land shall

Assessor not bound by statement.

Notice of assessment to

manner of

giving.

be assessed to any one as owner so as to render him liable for the taxes thereon or to be imposed thereon unless the party so assessed or his agent can be served with the usual assessment slip or notice and have an opportunity afforded him of appealing against said asssessment or against his being set down as the owner or made liable for said taxes.

227. The assessor shall not be bound by any statement if he has reason to doubt its accuracy, and he shall discriminate as to the property mentioned therein which is legally assessable or otherwise, and may assess such person for such amount of real and personal property, as he believes to be just and correct, and may omit his name or any property which he claims to own or occupy, if the assessor has reason to believe that he is not entitled to be placed on the roll or to be assessed for such property.

228. As the information required for such assessment is be given, and obtained, or as soon thereafter as it can reasonably be done, the said assessor or assessors shall notify each person assessed, by name, of the amount and particulars of his or her assessment according to Schedule B, and said notice in the case of nonresidents having no known and duly authorized agent or person in the municipality, shall be mailed to the address of the party assessed, if known, or otherwise to the address of any known authorized agent residing out of the municipality, provided however, that the assessor or assessors shall not be required to send any such notice or form of statement to any owner or agent residing outside of the Province.

Failure of assessor to

particulars in roll.

Penalty, and

able.

229. In case the assessor fails or omits to insert in his roll insert proper any of the information required by the form herein given [Schedule A], and which it shall have been in his power to obtain, he shall be liable to a penalty of five dollars for each such ommission, respectively, for the recovery of which an information may be laid or suit brought, and on how recover due proof that with reasonable effort and dilligence such information could have been obtained, such penalty with costs of prosecution or suit shall be recoverable by a summary process before any justice of the peace residing in the municipality for which the defendant was assessor, or before any court of competent jurisdiction in the district in which said municipality is situate; said information may be laid, or suit brought by any ratepayer of such municipality or the Minister of Agriculture and Statistics, or by any one authorised by him in that behalf, and such penalty may be recoverable by distress or otherwise as in the case of an ordinary debt, and when so recovered shall be payable to the party Time limited laying such information or bringing such suit; provided however that no such information shall he laid or suit brought but within six months from the time of the completion and

for bringing

suit.

return of said roll to the clerk of the municipality; and that
any party laying such information or bringing such suit shall,
on failure to prove the same, in the discretion of the justice
or court trying the case, be liable to pay the costs of such Costs.
proceedings.

by clerk of as

and insertion

230. It shall be the duty of the clerk of the municipality Examination upon the return to him of the assesssment roll to at once sessment roll, examine the same, and point out to said assessor any errors therein of any or omissions appearing therein, so far as said clerk shall be omissions, etc. able to discover such errors or omisssions from an examination of the roll itself, or from any documents or information in his possession, and having reference to the requirements of this Act, and if the assessor does not at once and before finally verifying said roll correct such errors and supply such omissions, it shall be further the duty of said clerk to report to his council through the mayor, reeve, or other head thereof, the facts and particulars as to such errors or omissions; and the said mayor, reeve, or head of said council shall thereupon take such steps as shall be deemed advisable and necessary to cause fusing to corthe said assessor to make such corection in said roll and give rect roll may such notices as such correction shall render necessary before the same is finally received; and said council may refuse to pay the said assessor his salary until or unless said roll is satisfactorily completed.

Assessor re

forfeit salary.

against not in

231. Nothing in the last foregoing section shall be held to Other remedy interfere with any other remedy against an assessor for any terfered with. neglect or breach of duty provided by law.

ASSESSMENT.