114
Valuation may be made annually.
Assessment to be made on the annual valuation, and provision for periods of payment, notice of assessment, period of payment, and remedy for non-payment.
Charitable institutions exempted from assessment.
Provisions for the appointment of collectors.
Collectors to make annual returns and provision for their publication.
ORDINANCE No. 2 OF 1845.
Rating.
lands, houses, and premises, within the said Island, or within any particular district thereof, which shall be in the tenure or occupation of any person or persons; and the said valuators shall, when thereunto required, make a return in writing and on oath of such valuation to the said Governor and Council; and also at the time of having valued each property respectively, he or they shall leave or cause to be left with some inmate or the proprietor thereof, a written notification of their having made such valuation, and of the amount thereof.
2. And be it further enacted and ordained, that for the purposes of this Ordinance, the said Governor and Council may cause a new valuation to be made annually.
3. And be it further enacted and ordained that for the purpose of levying the said rate, a percentage at such an amount in the hundred as may annually be determined on by the Governor, with the advice of the Executive Council, not exceeding such a sum as shall be equal to the expenses of the Police establishment, shall be assessed and paid in respect of 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 particulars and nature of such assessment shall be published in one or more public newspapers of the said Colony.
4. Provided always, that all religious edifices, hospitals, 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.
5. And be it hereby enacted and ordained, that the Governor, 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 percentage as to the Governor in Council shall seem fit.
6. And be it hereby enacted and ordained, that as soon after the first day of January in each year as may be found practicable, the officer collecting the assessment under this Ordinance shall prepare a detailed statement exhibiting the sums collected during the preceding year, and the said statement, duly attested by the said officer, shall be inserted in some 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.
114
Valuation may be made annually.
Assessment to be made on the annual valuation, and provision for periods of
payment, notice
of assessment, period of payment, and remedy for non- payment.
Charitable institutions
exempted from assessment.
Provisions for the appointment of collectors.
Collectors to make annual returns and provision for their publication.
ORDINANCE No. 2 OF 1845.
Rating.
lands, houses, and premises, within the said Island, or within any particular district thereof, which shall be in the tenure or occupation of any person or persons; and the said valuators shall, when thereunto required, make a return in writing and on oath of such valuation to the said Governor and Council; and also at the time of having valued each property respectively, he or they shall leave or cause to be left with some inmate or the proprietor thereof, a written notification of their having made such valuation, and of the amount thereof.
2. And be it further enacted and ordained, that for the purposes of this Ordinance, the said Governor and Council may cause a new valuation to be made annually.
3. And be it further enacted and ordained that for the purpose of levying the said rate, a percentage at such an amount in the hundred as may annually be determined on by the Governor, with the advice of the Executive Council, not exceeding such a sum as shall be equal to the expenses of the Police establishment, shall be assessed and paid in respect of 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 particulars and nature of such assessment shall be published in one or more public newspapers of the said Colony.
4. Provided always, that all religious edifices, hospitals, 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.
5. And be it hereby enacted and ordained, that the Governor, 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 percentage as to the Governor in Council shall seem fit.
6. And be it hereby enacted and ordained, that as soon after the first day of January in each year as may be found practicable, the officer collecting the assessment under this Ordinance shall prepare a detailed statement exhibiting the sums collected during the preceding year, and the said statement, duly attested by the said officer, shall be inserted in some 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.
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