the-ordinances-of-the-legislative-counci-1890 — Page 150

114 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.

Valuation may be 2. And be it further enacted and ordained , that for the purposes of this Ordinance,
made annually.
the said Governor and Council may cause a new valuation to be made annually.

Assessment to be 3. And be it further enacted and ordained that for the purpose of levying the
made on the
annual valuation, said rate, a percentage at such an amount in the hundred as may annually be
and provision for
periods of determined on by the Governor, with the advice of the Executive Council, not exceeding
payment, notice
of assessment,
period of such a sum as shall be equal to the expenses of the Police establishment, shall be
payment, and
remedy for non assessed and paid in respect of every such valuation by the occupier, or owner of each
payment.
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 ofthe 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.

Charitable 4. Provided always, that all religious edifices, hospitals, cemeteries , and buildings
institutions
exempted from strictly and exclusively appropriated to charitable purposes, and not being used as
assessment.
dwelling-houses, shall be exempted from assessment under this Ordinance.

Provisions forthe 5. And be it hereby enacted and ordained , that the Governor, with the advice of
appointment of
collectors. 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.

Collectors to 6. And be it hereby enacted and ordained, that as soon after the first day of
make annual
returns and January in each year as may be found practicable, the officer collecting the assessment
provision for
their publication. 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 .