CO882-(3-4) — Page 194

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( 34 )

No. 4 of 1875.

A REGULATION OF THE BOARD OF Civit. CoMMISSIONERS FOR THE SEYCHELLES ISLANDS

to repeal REGULATION No. 7 of 1871 and to make other Provisions in lieu thereof. WHEREAS

it is expedient to repeal Regulation No. 7 of 1874 and to make other provisions in heu thereof;

Therefore let it be enacted and it is enacted:

I. Regulation No. 7 of 1971, entitled A Regulation to repeal. Regulation No. 3 and of 1873, and to take other provisions in lieu thereof,” is hereby repealed, and Regulation No. 3, of 1873, entitled, A Regulation for the imposition of a Local Rate remains repealed.

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II. There shall be levied in the Seychelles Islands a rate to be called the Local Rate, which shall be contributed to in the proportion set forth in the schedule hereunto annexed.

HI. Such local rate shall be applied as the Chief Civil Commissioner nay direct towards the construction of roads and bridges, and the expenses of primary education.

IV. The Chief Civil Commissioner shall have power to appoint one or more sub- wardens in the Seychelles Islands, for the better collection of the rates to be levied under this Regulation, and such sub wardens appointed as aforesaid shall receive such salary as may from time to time be fixed by the Board of Civil Commissioners, and such com- mission on the amount of rate collected by them, as herein-after mentioned, as the Board of Civil Commissioners may from time to time determine.

V. Every person liable to be rated under this Regulation shall be rated according to the highest class for winch he is liable, but no person shall be rated in more classes than one.

VI. The rates leviable in respect of this Regulation shall in each ward respectively be paid to the warden appointed under Regulation No. 1 of 1873, or to some person duly authorised by the Chief Civil Commissioner to receive the same on behalf of such warden as hercin-after provided, and such warden shall receive for the collection of such rates such salary as the Board of Civil Commissioners may from time to time determine. Such rates shall also be paid to the sub-wardens in the cases herein-after provided.

VII. Persons comprised in any of the classes set forth in the schedule aforesaid who shall not have resided for three calendar months in any one of the Seychelles Islands, ministers of religion not receiving salaries from Government, members of the police force, persons under contract of service for a term entered into before a stipendiary magistrate and liberated Africans during the first two years of their introduction into the Seychelles Islands, shall not be rated under this Regulation.

VIII. Every occupier of immoveable property shall between the first day of April and the first day of May in every year appear before the warden of the ward of that portion of the said immovable property whereon the said occupier resides, and then and there declare his name, rank, trade, dealing, profession, art or calling, the approximate extent and locative value of every immoveable property owned or occupied by him, and the name, rank, trade, dealing, profession, art, or calling of every person residing on the immoveable property of which he is the occupier. Upon such declaration the warden of every ward shall make an assessment roll containing the name and rank, or trade, or dealing, or profession, or art, or calling in respect of which such person so declared shall be liable to be rated under the provisions of this Regulation, together with the amount of rate which such person has to contribute; and such warden shall deliver to such occupier making such declaration a writing showing the classification of such declarant, and of every person so declared by him, and the amount of rate to be contributed by

sey have in pay. [rn and by such persons. Every such occupier knowingly making a false statement in such dee lavation shall be liable to n penalty not exceeding five pounds sterling, and every such occupier refusing or neglecting to answer any question put to him by such warden concerning any premises owned or occupied by him, or by any person in his employ, or concerning the name, rank, trade, dealing, profession, art, or calling of any person so declared by such occupier shall incur the like penalty.

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TX. From the first to the thirty-first day of May in every year the sub-wardens of cach ward, furnished with a certified copy of the assessment roll made and prepared by the warden of his ward, shall visit the different estates, lands, and premises situate in his ward, and inquire and ascertain what persons, if any, rateable under this Regulation have not been declared and rated.

(35 }

Visiting sub-divisions

are held by the

Such sub-wardens whilst visiting such estates, land, and premises shall have the same Sub-wardens when powers as are by this Regulation conferred upon the wardens of questioning persons of their wards are to as to their name, rank, trade, dealing, profession, art or rank, trade, dealing, profession, art or calling of any person residing on the estate, land, or wardens.

calling and also as to the name, have the same powers premises occupied by such person. Any such person questioned as aforesaid by any Penalties for refusing such sub-warden refusing to answer such questions or knowingly making a false state- to answer questions ment in such answers, shall be liable to a penalty not exceeding five pounds sterling, put by sub-wardens, Such sub-wardens, whilst visiting the estates, land, or premises, shall, on ascertaining rate such persons as that a person rateable under this Regulation has not been declared and rated, then rate declared to the such person in terms of this Regulation, with a surcharge of five per cent., and shall deliver to the occupier of the land or premises on which such persen resides a writing showing the classification of such person so rated by such sub-warden and the amount which such person has been rated.

Sub-wardens are to have not been duly

wardens and rated

by them.

Sub-wardens are to deliver a writing to

such persons as have been rated by them. Surcharges.

XI. On the first day of June in every year each sub-warden shall deliver to the Sub-wardens are to warden of his ward a supplement assessment roll containing the name of each person make supplement rated by him, the rank, or trade, or dealing or profession, or art or calling in respect of which he has rated such person, and also the amount of rate to be contributed by such

person.

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XII. Every person failing before the first day of May in each year to make the Further delay in declaration herein-before required may, up to the first day of June in the same year, may be made to the make such declaration subject to a surcharge of five per cent, on the amount of he has to contribute. The Chief Civil Commissioner may, however, remit the whole surcharge may be or part of such surcharge if the delay be satisfactorily accounted for to him.

XIII. Such assessinent roll and supplement assessment roll so made by such wardens shall be published by being affixed, between the 8th and 15th day of the month of June, where to be published both days inclusive, in every year, to such conspicuous part of each ward as the Chief and in what manner. Civil Commissioner may determine.

remitted by the Chie Civil Commissionan Surcharge on rai

Assessment rolis,

inform the persons

XVI. It shall be the duty of every declarant under Clause VIII. of this Regulation Occupiers are to to inform immediately every person residing on the immoveable property occupied by whom they have him and declared by him what is the amount of rate he has to contribute.

declared what is the amount of rate they

responsible for the

such persons as toy

XV. Every such occupier who shall fail within the delay above mentioned to make bave to pay, such declaration, or who upon making such declaration, omits to declare any person Occupiers are held residing on the immovable property of which he is the occupier shall be held responsible payment of rates for the amount of rate to be contributed by such persons and every such person not and surcharges of declared by him, together with a surcharge of ten per cent., and such rates and surcharge may have neglects i of rates shall be recovered if not paid within the delay herein-after provided and such to deolare. warden shall make ex officio a declaration of the name, rank, trade, dealing, profession, Ex-officio deulara- art or calling of such person or persons not declared and shall make an entry of such tions. name and rank, or trade, or dealing, or profession, or art, or calling, and of the amount such person or persons have to contribute on his assessment roll.

XVI. Every person rated under this Regulation may at any time before the 1st day Appeals may be of July in each year by writing addressed to the Chief Civil Commissioner object to his least the rate, or to that of other persons whom he may have declared, and such objection or rating of the wardeus. objections shall be decided by a committee to be composed of the Chief Civil Commis- To whom appena sioner and the members of the Board of Civil Commissioners, and such committee shall are to be addressed. assemble between the 1st and the 8th day of the month of July, both days inclusive, in Committee of appeal, in every year, and every decision of such committee shall be final, and shall during or at of whom composed. the expiration of such period be forwarded to the warden who shall inform such persons objecting of the decision of the committee on their respective objections, and amend his Decision of committee assessment roll or supplement assessment roll accordingly.

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rates are to be paid.

XVII. Every person rated as aforesaid shall on or before the 1st day of August in When and to whom each year pay or caused to be paid to the warden of the ward of that portion of the said Immoveable property whereon the said occupier resides, or to any person duly authorised to act on his behalf, as herein-after provided, the amount of rate due by him for the current year; and upon such payment such warden or duly authorised person shall deliver to such person a receipt for the sum paid.

missioner author red

XVIII. It shall be lawful for the Chief Civil Commissioner to authorise some other The Chief Civil Com- person than the warden of the ward wherein any declaration has been made under to appoint sub-och Clause VIII. of this Regulation to receive payment of the rates declared to be due in koto virtue of such declaration, and to authorise such person to give a valid receipt therefor: Provided always, that such person so authorised as aforesaid shall pay the sum or sumą E 2