CO129-012 - Sir John Davis - 1845 [5-7] — Page 169

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Valuation may be made annually.

Assessment to be made on the an-

notice of assess-

payment, and re-

ment.

shall leave or cause to be left with some inmate or the pro- prietor thereof, a written Notification of their having made such valuation, and of the Amount thereof.

II. And be it further enacted and ordained, that for the purposes of this Ordinance, the said Governor and Council inay cause a new valuation to be made annually.

III. And be it further enacted and ordained, that for the Dunt valuation and purpose of levying the said rate, a per Centage at such an provision for pe- amount in the hundred as may annually be determined on by riods of payment, the Governor with the advice of the Executive Council, not nient, period of exceeding such a sum as shall be equal to the expenses of the Police establishment, shall be assessed and paid in respect of medy for nonpay every such valuation by the occupier or owner of each parcel of ground, house, or building, within such time and times as the said Governor, with the advice of the said Council, shall direct, or as is hereinafter provided. In the absence of such direction, and in default of the same being so paid, it shall be lawful for any person or persons appointed to collect the said tax to apply to the Chief Magistrate of Police of the Island, who shall, on satisfactory proof of the same having been duly demanded, and being due and unsatisfied, grant his Warrant to levy the same by distress of any goods on or in the lands, houses, or premises so rated; and that any such rate, while unpaid, shall be a lien on the property so assessed, or charged therewith. Provided always that when and so often as any assessment shall be made on any such valuation, the par- ticulars and nature of such assessment shall be published in one or more public newspapers of the said Colony,

Charitable insti-

IV. Provided always that all religious edifices, hospitals, tutions exempted cemeteries, and buildings strictly and exclusively appropriated to charitable purposes, and not being used as dwelling-houses, shall be exempted from assessment under this Ordinance.

from assessment.

Provisions for the appointment of col- lectors.

Collectors

10

turns and provision

V. And be it hereby enacted and ordained, that the Go- vernor, with the advice of the Executive Council, shall have power to appoint such officer or officers as may be deemed requisite for the collection of the Rate leviable under this Ordinance, allowing him or them as remuneration for this service such a per Centage as to the Governor in Council shall seem fit.

And be it hereby enacted and ordained, that as soon after make annual re the first day of January in each year as may be found practi- for their publica- cable, the officer collecting the assessment under this Ordi- nance shall prepare a detailed statement exibiting the sums collected during the preceding year, and the said statement, duly attested by the said officer, shall be inserted in some

tion.

newspaper published within this Colony, and shall also be open to general inspection at the office of such officer for one month from and after the date of its publication.

Hate payable

VI. And be it hereby enacted and ordained, that the said rate shall be payable quarterly in advance, unless otherwise Quarterly in ad- prescribed and directed, as hereinbefore mentioned, and that

it shall be charged and chargeable on the lands, dwelling- houses, and premises respectively assessed, at the time of such

assessment.

vance.

VII. And be it hereby enacted and ordained, that the Exemption as to owner of any land, dwelling-house, or premises assessed, which property not let,oc- may not be let to any tenant, shall be deemed the occupier

cupied, or used. thereof, provided always, that if such owner can shew that the property has not been inhabited for a period of three months or upwards in any year, he shall be entitled to a proportional abatement of assessment levied on the same for the said year.

after

payment thereof

VIII. Provided always, that if any person from whom Appeal. against payment of the assessment leviable under this Ordinance may assessment have been demanded, and who shall have already paid in the amount demanded of him, objects to the demand on any other ground than that of valuation, it shall be competent to such person, after payment of the amount demanded, to appeal against such demand to the Chief Justice of the Su- preme Court at such time and place as the said Chief Justice may be pleased to direct, or that if any person be dissatisfied, or objects to any valuation to be made under this Ordinance on the ground of over-valuation, he or they may, within the period of three calendar months after such valuation, or when the said Chief Justice may appoint or direct, appeal to him against such valuation, and that it shall be lawful for him, if he deem it advisable or necessary, to have any three persons taken from the existing list of special jurors to assist him in ascertaining the question of value which may arise on any such appeal.

IX. And be it further enacted and ordained, that it shall and Districts may be lawful for the said Governor, with the advice of the exempted. said Executive Council, to exempt such districts or portions of the said Island from the operation of this act, or from the pay- ment of the said rates, as to him and them may seem advisable.

X. And be it hereby enacted and ordained, that no assess- ment made under the authority of this Ordinance shall be clause. impeached or affected by reason of any mistake in the name of any person liable to assessment, or of any thing chargeable with assessment, provided the directions of this Ordinance be in substance and effect complied with.

may be

Interpretation

136