The Canadian Municipal Journal

Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: AN ACT RESPECTING THE ASSESSMENT OF PEOPEETY. (R. ft. 0. 1887, Cap. 193.) 1. This Act may be cited as The Assessment Act. R. S. 0., 1877, c. 180, s. 1. Note.?An assessment is a valuation made by authorized persons according to their discretion as opposed to a sum certain or determined by law. It is a valuation of the property of those who are to pay the tax, for the purpose of fixing the proportion which each man shall pay; on which valuation the law imposes a specific sum upon a given amount.? Blackstone. 2- Where the words following occur in this Act or the schedules thereto, they shall be construed in the manner hereinafter mentioned, unless a contrary intention appears; (1) Gazette shall mean the Ontario Gazette; (2) Township shall include a union of townships, while such union continues; (3) County Council shall include provisional county council; (4) Town and Village shall mean respectively incorporated town and village; (5) Ward, unless so expressed, shall not apply to a township ward; (6) Municipality shall not include a county. R. S. 0., 1877, c. 180, s. 2 (1-6). (7) Local Municipality shall mean and include a city, town, incorporated village or township, as the case may be. 48 V. c. 42, s. 2 (3). (8) Property shall include both real and personal property, as hereinafter defined. R. S. 0., 1877, c. 180, s. 2 (9). (9) Land, Real Property, and Real Estate, respectively, shall include all buildings or other things erected upon or affixed to the land, and all machinery or other things so fixed to any building as to form in law part of the realty, and all trees or underwood growing upon the land, and land covered with water, and all mines, minerals, quarries and fossils in and under the same, e...