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E31 i taunty Judge’ s Report on the Equalization i ‘ 0f the Assessment of County of Victoria A Shank! any rtawnshfip‘. Wu 6r vil- lage be dissatisfied with. the :requt‘ of the equalization {by lthe county coun- cil or with 'the repent of the valuavt-q ma, they are entitled: to appeal; in the dunner uprov'idaed: by the 82nd! awfian of the M By the 7th 3‘th outsebtidn 82. ’1 an acquired to equalize the whole .pasessmenat of the county, and in' me:- {turning that ld'ult'vl I am not.reat'rxet-' addinrthemodbotproéeéuretobe flawed. 1 Quote this subsection 7, of auction 82, "Where all the {panties to the appeal have mgmeed as above “evaded; (s. s. 1 and 2 an Sec. 82), kc: We the final equalization of the as- W made by the County Judges rm Clerk la! the County Connoilahall .Inahwith natily in writing the lea-nut: Judge; and; the County Judge. #111 appoint a «by tou- thu hearing dtbml.“ lalhdcmntendflam gamma: such nofiodofthe gym}. and my on such day pet-mead: Mr and determine the appeal, either with or without the evidence than a dust relation belttwean Ithem‘. but they shall not reduce! .tha-alg‘grek gnu «valuation (our the whom county all made by ‘the assessom; ' :‘ Endsâ€"{the second method: is provid- a! by lure 80th motion on «thdsamn {Act which provides “that the Conn;- cfl of every *c‘oun-gy may ampoint wwo at more Namato'm [or the purpose: of mining the meal {propeuty w‘athin the The Full Text of Judge Harding's Report-Some Interesting Remarks Relative t« Observe. the Requirements of the Assessment Act-Some Interesting Changes m mm, town or village. rthe .megate valuahmfi'. minding 01' (1* ducting. so much per cent ”may, in «unit opinion. lac RWY to proâ€" alter or amend it. but must make! it the {oasis of aqualiza'biun at [the meal goperty at the camity for a' peiniod not emeading‘tti-vo years unless an: or Galore the Invitation of that varied they extend who um tor a Remind: exceeding five years; further aspro- vided by the 2nd aubseption of Mae linmmfiec‘tion 80. ‘ g‘ c mt malls of the ditfldredt townships, mm; and villages in the county, for til: prawn; financial year, for the mean at ascertaining whether the valuations. made by the assessqrs in «and: township. (town and villmg'eJaenr .1 just relation one to anothdra and .my by the by-larw for the purpose. at mount); mates. increasei or decrease in mums: slhll {aestheixrduty to Win in aviary 5th year lthe value at the name in the manner; directed by tho Coqyt‘y Council. but thq wal- ‘hato‘u‘l shall not meet! the (paw- ua comessed by assessors. {the valu- ation «so made shall be made. 'bthhe county council the "cabfis of. equaliz- uition otthe mail prwty 1dr a per-f id! not iemeedimg five yea'm. -‘ fl‘hki section appears to authorize m county council 1to direct that vain-I atom ass to lube manner in which tha «finalization shall be made, whether by valuing bvery manna 0! real épro- party or by adopting. the ma’thod‘ 'a'u- thorized by the 3nd sub-sacrum of auction 80. pemifltimg the valuation o! the [percentage‘thetrein mentioned. W: the rvahmltion has been made; and the Import of U115 valuatommas {teen delivered, the county council lava no authority Ito tamper with; ; (mere are mo mhddg providndLby 'thn Awnmpt Act (4th Ed. 7th m. 23). neither 0! which the; County Omilisat liberty toaidopt.“ 1 fit. By mha 8131. section at that; M the Council of ovary county dull. yearly, add not later than (the first day of July, examim thq assgss- ' (Judgment delivered this 31st day at W. 1907. . . .L’ o‘ Before mroowdinq; with my report: won the actual equalization o! the union: ma! property of the county; II 51131! dispose at tho Metal :1qu Reactions discussed Mom nie, g i 1!. A8 to the mm o! Itho'Comn- 1:1 Council in' the aquafizaltion d thin tam-3h Imp? [:ropexity. o! the «scum :hwmdtqul with: “mutuality In! tho stowmhlpu 0!: button. many and Lowland“. andzbb Cameraman at the County at [Victo- lh‘. audit: rho mammotstbo Acquis- aunt Aau . 7 _.'. .. l {a the mater o! and appeal»! the ”labia: at Baby and the. Corpor- dion oi the County 0! Victoria. and in tha manta-r o! the Wt Mt; (atrium: o! thn who! tho animation 0! the (township of Own:- n and we Communion o: momm- u o! «Vista-flu. mil in 1mm author 0‘ ~ In tho manner at appeal or Cox-porn 160:: oil It)» muwnahiu) ot Bomm‘villn and tho Dowaflon of tho County at Victoria. and. in tho mmbtor ‘ot the Mann; Act. n. mm mm. , x H {In tbm' ot tbolupmalzol tho Damon-5mm 0! who woman, 0: ISM- »: uni *thn Cara-(Mon 0! Mn Coun- ty n! Warm. and! In My math: 0!! u» MW .MM. . .:\. . n A 'z' In the matter or this mppeal or the {Village on SW Point and the “Solution oi the County or xVioto- ”L, Aw-n-J (in 'a-nd in hagga- a: PthmASsosu so! of one of the towmbipa‘in! ‘th‘s county, who on examination admdt- ted that be! had! wavegfoeen through one martian at {the township, except when that pantiom u! the township Wan covered with snow, although be had been an awessor for averrtwemty WW .' I’r ‘ By Hill‘s-deletion 1 of Sentient 36 of the Assessment: Act, all lands except mineral lands are'to be assessed‘ad: their normal walue» It the assessors of the several municipalities in the county [performed their duty accomd- in; to law, and. in «001':anqu with So long; as Councilsflmre actuated: by the desire to have those most litmri qportanfl: and difficult dutim peg- lorm'ed by thei men who {will take the Least for so doing; we must emect errors In the nvjuluaet tion of the lands oil! such «municipali- ties. For instance. take the asses- lands are generally covered with snow to a depth windmill]; ~i-t 419905- silole (or the assessor to make/,ian in- telhhgaem; valuation at the Hemp. (Eben: should be a. change in. Ithe larw "With Maud to the dame om goanmncâ€" in; and finishing tha- amassment 1011. (Sea Sec. '47 at the Assessment Act.) | : r 1 I , , tract or land by persons comp-atom: and accusutomad to value lands in that locality. If the township Councils Will emloy cam'pettemt men as msgcs- 8015, and [pay them salaries sufficient to enable them to inspect :the‘ prop- erties during the sgason thmt sthey are not covered with snow, there- will be no necessity for such expensive ,0»- ceeflimgs as the spresentt. As the law now is, every assessor 5'th begin to make his roll in dach year lno“: later than the 15th day at Febmary, and shall comm-Iota tho manna on Dr before the 30th day or April in! each. year. During this whole pefnidi the farm amassed at from one-hall t’o _:t'Woe thirds their waltz, they ordered a percentage of 157 per cent. tot be add- ed to the Wt 01 the townships raisin; tho assessment from $246,- 215.00 to $632,727.00, or more than dcuLole the proper amount of the as:- sazzment o! the township. Il‘he leg- islation that permits wrongs of this character to be perpetrated; is sadly in need not :1th. This proceed» in; male :no doubt authorized tor $hc purposes of economy. falsely so cav- ed. fl‘beire can loe no [proper valu- ation of a township with lands of different [grades havipg different values in any other manner than by careful val-nation of each particular the movorul umaamowt rolls 0! 'tho tmvuwdxwm towns and villages in the County at Victoria tor the murposau of making n oouuploto mom and fix- m; the total equalization value. for the urummm o! levying county rates in the wear 1908. mm: anomvt‘ out those assessments are «‘to be added from your (to your. and are. variable. and Mill (he added an the business asmsmcnt and taxable inoome may ‘arpear upon rolls; beginning with the rolls [or the year 1908. t H I By S. S. of Sec. 80‘. that valuatom ‘tor'thesajdeaunty may ascertain the ; value 01 the real property lay, inspect- ing the rvalue trom five to eight :per cent. of the different parcels of land in the diflerent «parts of each muni- cizzality in the county. If, upon such impection nnd valuationt thesarid val- uators shall compare their valuations with the valuations in the last we fined assessment «rolls made by the assessors o! the several municipali- ties within the' county. and it upon such companieon it is found that the Lvaluations oi the county valuators Tnearly earl-amend in the aggregate with the valuation upon the assess- ment roll of a municipality}, the val- uatons, and abbenwnndj; the County Council. shall accept the assessment roll as correct for the purpose. of county valuation. rl‘hius section iaso drawn an to permit the greateatposla si'ole injustice to be done to certain municipalities. Take for instance the township of Somer‘ville. in the County of IVigtozie. rwhere 80 Ipcr cent. and over at the real ,praperty within the mid township was assess- ed in 1906. at or doovejsits real value. and the balance at an under nvalufi ppmticularly the beat farms. The county valuatonsb an valuing the township propntiets. valued thei'oest farms in the townshhp. finding them Bub-motion 8 at auction 82: "mm mm 01 about dull exist rwh'qther County N’ul-uatom thus l‘ocon WWW“ ad or not. and: wpon any much aw! the ‘mport not Itho County .Val‘uuton stall the mum 'to mviow by Rho 0mm: or Juduo mu heroin prov-M" . a“ \ 7 1 man «(Mod tho amount oll bull- xm ammo-amen: and taxablo Income (or tho your 1006. m It appears uppn 0'1 Mfitndsses. or with suic'h 'evidence as the may Wide upon“ hearing; hand. may examine witnesses undm; oath or otherwise, and: ma adjourn. from time to time; flout that judgment shall not Ibo dawned beyond the lat \01 January next amm- nuoh uppepl; and the judge shall dual-ire the! rwholq an- acsamcnt 0! “we! county. and shall forthwith recent: mm mm ftp; tho County Council.” . 3‘ ‘ w Relative to the Inner in Which Municipal Assessors Observe. or Fail to 2 Changes in the Valuations for the Equalization of the Assessment. By the 2nd paragraph of that said Toy-19M it wan [pmided that in' the event ‘0! the mid valua-tora. or ‘a'ny of them. xretuain; to accept the at- twetomnhich he BWaqlbe- in; unabha 16mm any cause to entqr upofi or complete his worhthsmrq den 01 «the WI Bhall have authjq And by rt-he ahirpqugxaph the! final 'zoport of the mid valuavtoms shall be tyled with ttha County Clerk not Lat- er than the 313?. day 0! May; 1907. ‘ By the 3rd {paragraph of the said By-Iaw 621‘; Ithe mid valuators were divested in the performance or their duties «em-nixed of them under said Act, and the said by-larw :to he. gov;- erned by the condition: (If 8; l8. 3 .0! the said Sec. 80 of the Assessment Act. and in Whining the valua- ticn o! wfrom 5 to 8 tel; cent. of 'Lhe‘ different mamas 01 land in W dit- lerent wants DI eanh municipality in the county. Fl'hew shall value such {percentage in men polling sub-diviâ€" aion of. each municipality. and in all ‘other names“ whether or expressed or implied. [they shall be governed. by the prov-imam at S. S. 3’, 4 man 5 of sand Sec. 80. . \ \ , By the sub paragraph in valuing farm property the inspection shall not be made dmr than Nov. 1151;, now next ensuing. not earlier than May 1-. 1907 i ‘1 ' l I esq.. a Justice of the [peace .in for the County of Victoria. z On the 17th day of Sdptembud, *tho said Valuatons. George! B. Graham. Henry .W. Gabon and (300pr H. Lindsay. maids the necessary declar- ation of ofiice More A. E. Yrooman, fill the pie said county. any ‘ratapayer in the township can easily be obtained. by either deliver- ‘mg or mailing the mar] tom, Schedule “E" to the Act’, ftOJthe por- non from Whom the information is desired. Parties to .whom th's ache- dule is delivered are compelled to re‘ turn the name. verified l2} declara- tion, «within ten days from meek;t of such notice. a , -« Section 18 not the Assessment Act {amides than: all mammary inxorm' tion an «to the mutual o£ income 0! 0n the 15th day of Jun; 1906. the County Council ‘0'! the County of .Vic- tozia. fay By-lmw 621, appointed :Wm. B. Graham; can. at the township 0: Ops. and «Henry ~W. Janksdn, egg" of same upland. and God. H. Lindsay, 034.. of the town of Lindsay. valuatom, under the provisions of the Assess- ment Act. Seintion 80. .‘ l Owing to the film of W'imiam B. Graham} can" it became necessary to asp-point another vvaluator in his 5:1an and on thq’ 29th déyt oi Awgwuat. 1906. the County Council by rcpolu- tion, appointed George B. Graham-t 93.1.. of the township 0! Mariposa',-to fill the piece at: vmjluator for the Sdoâ€"aection 2 n! Seption 38 is only .productivc o! confusion, and should be struck out of the stflute.‘ it; is imgo-susioie for any assessor to do any- thing more than gust: at the am- cunt a building Mama the who 0'! real mtmba. and is on nd import- a‘me, and therefore should be elimjp- as may grant a total. or (partial ex- emption £11m municépal taxation. or the taxation of any property for 1a term 0! Mrs. Under this legisla- tion rproperty a‘b exempted should not the taken into account in the equal- ization or the property or the coumtfi I have kit out such exempted. prop- erty accordingly. ,4 ,u . ated. «There should also be an amnchnent enabling the county judge to inflict some punishandnt xupom assessors who have been found guilty of deliberate- ly violating the provisions of‘the as- sessment act and their oath .0! onion. their oath o! office» there would: be no Dammit: for any aqualixu‘tion. as the county officials could transfer the whole amount of taxable proper- ‘ty train the mm rolls to! tho ‘Loy-laww Dor ntrikini; tho cmnty rams. By Sula-auction 1 of Section 815 it iits tho duty of tho’ County’Councii to ‘cxmine the manual: will otthc 1dilforcnt Mullahs. town- uldl vil- lmgcn in the count: tor tho preccdl financial ycnq on or More the lat day or JuLy in ouch year, (or the purpose at wtdnixu whctb'r the valuation: mcdc by ch. moor: in ouch townnbiur. town and villain [our it Just uointion one to cnothor. ”mac ntntuto nhouid loo unloaded no that tho County Council upon makinx this examination could at once wipiy tc| tho county Judrc and twin: the: do- i-inquent macro of the different towns or willmm who» anon-mom . ority. upon the advice. and with the ccrcurronoc’ ol the Advisory com- mittee ott thin] Council to mount any othcr woman'or per-om to till .1117 vacancy or vacancies tin! arising. and this Council doth herd-37 twin; and confirm lunch Wm orup- polntmcm no mode by the mom. i ‘ It is loathe nprovidod by the: 8th ntmzruvph that in tho event of. tho m mid nluutore facing «cubic to W m to itho vnluo at any {parcel of pro- ;oity their nhoil unto a noted the dittowmon that an! arm in the «um o! the diochunac 0! their. du- ‘tion and who“ submit thd “motto tho Adxlnory oommltcoa or! thin Council. and tho aid committee "hall take hunch atom n: they shall doom advic- nbio in (ixin: tho vuiuc 0! much pro- portion no in dieputc. , (The vaiuntom ihavin: cmnploitcd the valuation noeondin; to the direction roll in not in proper condition mum contained in tho mid by-in'w pm; tho county Judy.» twhcn tho amou- nlcnt roll could loo amondlod _hy dunk- inix tho mecomn‘ry addition: to tho c:- acsamonte, or by ordering the dolin- uqucnt municimallty to min: a now mrasmcnt at its own 0W6. (this it was to me, would on Lu more acntod their remort dated the 11th day 0! Juno. 1907 to tho County Council at Itho County of Victoria. Attached to the mid report was a ccrtiticwbo signed by the three valu- atom and verified by their oath sworn bolero F. A. MoDiarmid. n catty and less mndvaway at ur- riving at the truga valuation of. 'tho dunemnt municipalities in any cdun- ty'. than the preaant method. c By clause "G" of Section 591:». as nmcnddd', ihe councilé of counties. townships, cities. |towns and villa..- 3 IT-ho assessors of {hp tour village municilpalities, cream Stu-ngeon Point. [performdd their duties in. a more satisfactory manna. but still there is great room for improvement in the magma-t of these villages. (the new Wt 01 the wiumggaol Sturgeon Point M alter the com- mandment or those Weeding: is mustmry. and I was tan-1:514! to takethafiigmm as the finial-upon which the W of that willwga man made 10: qqualixation PM. In the townships the assessment at taxabhe income has either not been attended to”): the people in the dif- ierent Wmhfips no very much poor- er thatIW Wm‘ The Mingus“ “gnaw. in the whole county had accurately and properly pqrtomed their dutiea. thus enabling me to adapt their! Li- lgurss inrtheoounty valuation. rThese murficipalitziea wore the town of Lindsay. and the tmimhisps of Bax- ley. E’ldon epdeat-iaposn. IThe ms- soraors 01 all the other rural muni- cipalities had made their assessment without any mogard to the (provisions of the «Assessmant Act. {the two townships that had most flagrantly violated the 101W were Emily and Ops. frhe amassor ot the township of Ops on making this return, instead or swearing that he had assessed the real property ofthe township at. its actual value, . Theatifled that he had assessed it at two-thirds in value. and the clerk of that tawn- sh'up negligently accepted thin in- proper return of the roll. It H a inice queption as to whether the ; ratepayen could be sued for the arm aunt of the taxes founded won such a detective assessment. Upon my blinging this matter to the notice 0! the Council for the township! of Ops, it caused a new valuation (to be made by :two independent valuatorg, dad I lhave' mad their valuation in my equalization rl‘be township of Emily paid no aucntibn to theme? tar, and it they suffer in' the equaliz- ation they have themlvos alone to blame. In rthe‘ townships ol Catli- - den. Laxton, «)5.ny and Lonzlord. Somerville. Fenelon and .Vcrulam. practically new assessments were made by the More as the .rollo were so detective that I could; not place any Mac upon them. i (The voluntom uhavin: completed the valuation neoondin; to the direction contained in the mid by-in'w plug nentod their report dated the 11th day 0! June. 1907 to the County Council at :tho County of Victoria. Attached to the mid report was in certificate signed by the three valu- atom and verified by their oath sworn bolero F. A. MoDiarmid. n oomrm‘mioner in the High Court of Justice. on mid 11th day oil June. 1907. fl‘hia import rwa’n prmehted to the County Council on the 12th day at June. and alter an adjournment [or the purpose at having the report minted and transmitted to the Coun- cib of (the local municipalitiefl, the matter came up before the County Council again on the 27th day at June, 1907. «when the said wort was adapted by the County Council,mhen By-law 641 was passed confirming the equalization ot the assessment of the County at Victoria. for the purpose or levying rthu' county rates in anti for the year 1908. On the 15th day 0! July the clerk of theLCounty Counâ€" cil was served with a Wed of ap- [peal on («shall 01 the Municipality of the Village to! Sturgeon Point. and on the 16th day a! July with a notio; or ampeal not the toumthips of Be!- ley. Carden.‘1Eldon. Sana-ville and Laxton, Diyby and nglond. and on the 19th day of July 1 received the notice required by S. B. 8 tau-Sec. 82 o! the Assessment Act’. from the Clerk 01: County Council or the County 0! .Victorin, and on the 19th day of July: 1 ap- pointed the 26th day at July for pro- ceeding .with the mid appeals. when upon a meeting 0! the counsel '0! tbs d‘itferent municipalities of theCoun- ty at «Victoria; it was agreed to; ad- journ the hearing until the 10thdgy of September. 4907, when the mutter o! the said appeal (“'88 proceeded “'ith. ' f ' L - .‘vt - - .On my invatigfiation of the Assess- men_t Rolls at the difl'qront munici- palities; I 101mg!~ that four mom ' It is (who mrovldvd b! 'thoi 81h [Intolzrmph that in the ovont of. tho nld ruluuom bum; salable to W as 60 lb. vuluu at any parcel of pro- ;ox-ty the? dull who u cute pt the dlttommon that any nrlno la the course at the aloohmzn ol thud: du- tlm ml Mull submit tbd nmdto tho Ad‘lnory commlttoo or thin Council. Ind tho nld oommlttce nhnll take such amps nu tho'y shall damn advic- nblo lu .flxln: tho value or much mo- mum no ln dispute. , fl‘owuship- o! Somerville. I visited a part 01 this township and: am mini-i liar «with other portions 0! the town- 31115:. The {ulna o! the taxable real property in this township is mom Mioult to :1th mt than any; cthq er towmin the counts Itzm dad Wasps usessment of $9.427. making s tab-.1 aqnslizdd vollne 01 $220. 427. (Thom b no income as- mmont In this township. ,( IT V mhqp' at Garden, I visited the all end einguh: that certain parcel or ow i tractor lend end ’premieee eimte, lying township on two occasions. 0n the l . . . . , . ‘ end being to the Township of Vemlem in l “I“ °°°w~°°LI drove throughout the l the County of Victoiie end being comyoe- ;torwnnhip not! new the properties "1- 1 ed 0" the 803th Belt of Lot Number Six ‘ lued by :t-he county valumtone. and al- ‘ and who north queater of Lot Nnumber . Iae‘n shit - Five in the First Conoeuion. so had the at :the “me 'lhe lend: lie about two miles from 01 ‘ m” 0‘ moat mountable M' Dunsford Post Omoe. ere well loeeted dents in the towmhm. 1““ "ml-“1'11 com and eonuin One Hundred end Twenty- mde' ration at M evidence. and the Itws Acres, more orleee. ed good 1) . k new valuations 590.91“ .5,- the u- nthe lundsere erect I. no moor, I fix the "we of wroperty zigzag-house, and a. {me burn end “3" t0 “Inflow taxation in “‘79 'lha property will he «flared for sale county at $237,000. (Mom is no in- ieuhje ttolh’flfl'v’ed hm Ihe pureheeer . 2 < . 00 ‘ 'nqss uncut in this . will pew ten per cent. of fill purebese me or pm as” - ] money et the time er the sale to the Ven- towns“. ‘ " -dore’ Solicitor-l, and the belunce thirty fl‘owuahap cl Bexlc‘s. The ma- den thereafter ln’go Court to the err-cit of nient of this township was so satis- Ithie eetiou without interest Possession teetory that W00 the mminaltian of 9'” bogiven on him-h l. 1909. Tenunt the wear and one or two residents . a?" mug purehuer for yeer end “’3 °£ fl” munio'pelity. I f°°°pt°d the- Tho vendor: will only be required to W «roll at the sad «townshrp. furnish e legw- Ahetmt or Title end fix the vulmtiou o! W rod III! to produce such Deed: end copiee moat: It 32mm rro this is “1.: W‘gem‘afig “ere-gflfii: snap at Dalton, making the whole amount on! propexty 118.010 to muni- c3411 taxation in the municipality. 51194376: - fl‘owmsh’o d Dim-7!. Upon I lull obnaidention of the ev'thce of the v‘aluo or this tawmhin I fin thasame at $243000. ant! I fix the! valuation of the township of Laxton at «thc sum of $92,000. I visited “I!” dlrove through the 10'?th o! [Anon and Dig‘ay. as 'well as having thqev-xlcnce of a number or mama residents about tho :nluc at the (property in the said Wmhipa. Those three townships comprina the municipality 0'! Laxton. my!” and Lonxfon‘l,and the total amount at mxabie mull pro- pexty in mid townships amounts to $175,000. mm is no income or laminae assessment in any 01 thee townships. fl‘awnahiqxs o! Dalton. I fix the am- aunt of taxable regal property in this township at the sum of $115,000, 03;- intz the amount at the valuation o! the mid township furnished by the assessor. His roll tor 1906 m lib the three former townships, of no value as a basis fonthe‘aaualiu ation ol the Valuda. (there is $75 at a Wm assessment in the town- tho eudul enminntlon that I Irma given to the «unlinetion at macaw- ty may he 0! velue in compelling the mason oi the diuemnt munieicnli- ties to et lean Mt eqportorm their duty intend of an formerly. entirely ignoring the trombone of tho Ratutek t l ~ frhe township at 'Iunzlond. the moat mullet-n township in the coun- ty hummedloy theSendend-Lumber and Stone Co. and is velumle lor its timber that entirely. fl‘ho quanti- ty of [inner amiable for ewlogs am- ounta! Ito 244836.000 feet on the 2m: day of December, 1906. inclusive of dry end down mine, which was not estimated. end all the ttmwar not git tor aawlqgn, nnld also all the cm: of wwlqgu ol the win-tel: of 1906 and 1907. Upon the evidence at the pre- sident o! thd company. I find the value 0! this timber at $2.00 per thousand, although upon the evi- denoe I would lqe tally jmtiliod in fixing a. much higher rate, (purulen- laxy for the green pine“ lvtixed 'ut at the lowwt :rete owing to the fact that my, valuation in to extend [or e. geriod at five year‘s. end xthequan- tity of .t‘uxlaur will he roduccud;trom your to year during that period.'. For the ammo mason I find the Jalue or the land and Wt it [or sw- lqgs and the building's the sum 01 $10.000. W ol the higher value that the evidence would: justify. I theretore fixed the valuation of the township at :Longlord at the sum of v $59500“ \ l W or u tom at 0120.427. (flirty-one a.” was occupied in tubing tho mm o! the diam-ant «fitme- muzhlt helm me on be- mu 0! the mun; mniolpaflflen {n th- may. an well Not the Into- ntom and the «(hunt WI. ‘1 tho want nix thy- ln (ll-Mn; throughout the tourma- ot Baler. Oudon. :Lnrton. 'thby nut! Louis lord. valllcherIan and Emily. adn rut or 09H, and part on Mad- pcn. In ordnr to alumina mm prop- crucn mind by the vnluutom at the county. and ‘lho to no the in- tuvcntux territory {nun-ad. 1 al- so had the noun of tho «wanna. of Knot-wan 50 nod 60 whmnefl. which nmounted no (37 page. oi typewrit- lru. all at which had to Do can-Mull] mod over urd coincident! in connec- tion with the ”amt ol thq cm- tcwnt munioiqnlidcs I trust that moet unit in its uppllcuion to towns and villages in (skin: in the business “segment :14 tumble in- come in the damnation o! the pro- Inatty at the county. make. for in- stance. the town at Undsa‘y. not on- ly in its meal property taken into con. dderntlon at its full value, but also a sum of $256,800. of a luminous aa- atmment. sad 3 mm 0! $31,850 of taxable imam or a total. of $288.- 650. zW-hotcu the ten rurnl muni- clrnlitia in tho county have n W- ines- mt u! only 666.327,”:1 the income W. $9.627. or n tatcl of 376.964. while the (on: ya- logo hue 3110.491 0! I casino:- on- sequent. 3nd 39.986. or at (memo up m or u totnl at 0120.427. (flirty-one a.” was occupied in am; tho mm o! the diam-ant th Mutant helm me on be- hcl: o! the mun; mnlclpnutlc- ln tho county. an well ud'ol the valo- ntom and the «(hunt WI. ‘1 nho wont nix thy- ln drlvln; nh'mvhmlt 6h. (machin- 0‘ 80:10,. scmawbat (milk: with :thel township before these cmeedimzu “nuanced, and dating the promoting! visited another cation 01 the township with «which I was not laminar and also about! tho bend“. at the evidence of the wrandn numlacrotgthc most‘intallflzent and respected rake- ;ayem in the Wophip. and after considering tho evidence. caused a new valuation of the mid township to be mad: by the W, )vhich I have m an the busi- gol any '31-, nation to: the taWpdlip‘ ‘1'th 'Vgluq “(on at the taxable real property mm to $289,730. who business W unouph to 08,775, mak- ing c :botnl Wt! lidaln to muni- ‘oipnl nation In! $298,305. No in- oom'o gnu-neat in this township. flow” at Eldon. The examina- tion at tho Wt roll at this {swath tor the ycnr 1900. Mike summation cl tbs ape-8 and sev- cnl «he mwle minut- at the town-bk) led me to believe that the want 0‘ that township bud 'prop- ‘ ‘lha property will be «Eu-ed for sale ' Inbjo t to s nun-ed hid. Ibo purchaser .wiu pan ten per cent. of his put-chm I money ct the time or the sale to the Ven- doro’ Solicitors, and the blame thirty I ‘ Further nuden’lsu my be Ind from Moan. He hlin, Pool Fulton Sol- icitors for the «dots, Linda”, or from lean. Moore Jackson, Solicitors, Linduy, or Hours. Stenrt O'Connor, Solicits", Lindny. JOHN B. HARDING. Loud Mute: n Undny. Dotod It Linda] this 14th «by at Jan- uuy, 1908. â€"'5. The vendors willouly be required to furnish u Regina-”’3 Abotnct of Title Ind to produce such Deed: and copies theme! or evidence of title a are in their pomssiofi. In 1.11 Other respects the amend conditioner thisnle vin be thgompdmg can dmom 0: this Court. The 13nd: lie thou: two miles from Dunstord Post 0m“. us well locstod and comm One Hundred sad Twenty- "'9 Acres, negro or less. all find singulc, that certain parcel or tract'o! lsnd sud premises gimme, lying 5nd being in the Township of Vex-ulna in the County of Victmis And being canyon- od 0* the South Ball of Lot Number Six me! who north qMI' o! Lat Nnumber Five in the First Oonoouwn. Paramt to m order of the High Court (f Justice made in an action re Bell, Bell v2. Bell, there will be 030 ed for ale by lbléo motion, with the approbation of Local Master tt Lindsay, by E in Bones. Auctioneer, at SIMPSON HOUSE, in T0 WN 01" LINDSAY, at the hour of 2 o'clock, on Saturday, the 15th Day of Feb- (township oi Emily. This was the most unsatisfactory municipality to deal with in thq count)? I .wan oblig- ed to take their roll. $1,279,781, and hem the evidence I became convinc- ed that an addition of one-third should we addad tn the amount of the 1011. making the total amount of tax- able real property within the muni- cipalitY. 81.706.374- fl‘o thin I added the amount at business assessment, $2,250, and the amount at taxable income. $250. making a total 0! 'pro- perty liaole Ito municipal taxation, sumsw LI. JUDICIAL SALE OF VALUABLE FARM PROPERTY IN THE Township of Verulam. cent.qahould be’ added to the figures at tho menial mm. who as- sessors valuation amountdd to$994,- 505, townie}: I Mal-apercolm, $331,001. making; a total Wt of taxable «real property in the town- abirp 0! $1,326,006. to this a. lensing»: masmcnt 01 $4,600. is to toe added. making a total 01 property liaole to muricipal taxation in this municipal- ity of 81, 330.606. frhin township hrs to income W- I «Township at Feudal. In this towrahic the more made a spe- cial Wt of the real groper” in the towmhip. and after consider- ing tbs mid. mm and the evi- deroe or the war, the wards?!) and other mitm prodmedL I conelud- ed that the x-pementagp o! 33 1-3 per re: cent. below the proper vgluau'on o! the township. fl‘he annual-'3 val- uation amounted .to $921,312. and to th’a I added 25 per out, $230,328.01" n total amount at tawlo rem! lpro- «forty of $1,151,640. rm thin I inddued the lamina: assessmcm 01 $4,200. making a metal Wt of $1,155,! 840. (this «amt-ship had no income otly Wlormod his duty. nnd tthnt tho tux-solo ml property u the tomep Wm! not down on hi: .roll. I «and his thum- und “zed tho amount at the tnxnbh real property (n the toqup at $1,897,637. Ica- 825.784. Domtnion property expro- nhted. leaving a blame of $1.<!l.-\ 853. mo thin 1- to box-(Mad the sum 0! ”5W5 Lain-II wamnt.muh in: I total amount of property Nubia to men-mum In the ukl towmng of Eldon, u 01.687828. ‘ w fl'ownabh: d :Vonllun. This torn- abip an: use-dd by the assessor in 1906 in mach a manna: as (to minder his mum .roll at no value. The towmbinp Council «and the musor to nab a van-lion ol the tow-wig) niece t-hqso proceeding- commenced, and won notification of the evi- dune unis view oltbtownqhip', I wary, A.D. 1908, Continued‘ on pa. {mt-mm! Poet. LINDSAY. FRIDAY; mg. 1 , 3. Thu in defsnlt of pavment of . fixes, the land: will be told st the t I Home, Linda". on Wednesday, Fcb: 19th, 1908, a 11 o’clock mm. J. B. McNEILLH-Z --»..... Notice is hereby given : 1. That the Fat of lands in the Con of Victorin, {or sale for arena of 1,, ha been prepued, and the: copies - nidlistmy behbd'm my otfine in Court House 111 the Town of Lindsay v-“‘ "V' â€"- I-I'v â€"v-- The prices tor 3908 hi}? {danced on my varieties â€" 3:. «MISS I. 800123 a: son. SQUIER FLAVELLE. Owing to the drought and pert fuiluwo 0‘ the crops in none sections, Inn.“ 5’" without reed of 0-37 kid, and at WW“ due we are Leeiving mom on! rs th“ ever before et this time of the year fwd an" epee‘u varieties ere getting (-00" end intending grower: had better cell 81 3! our ome- at once end mke their 1-9100- tion while we hue the stock and “’9 “titties and take their need hour. ‘ _ h 30:60; h; the inblio. mopping do» hfinmushg, fordeumd gunk 63 men DAVIDSQNg IE. Link tum to give out toad stock and are bookinz order- tor the coming season for “’0 gaming «Emmy and other PMS. and would request those wiehmg '0 mp"- ud Inn not “ready left their or?" ondroqnimneodpmtocaunonr (513° stonoosndlgn their orders. A __ J We beg to advise our patrons am" f8“. u- in general up: um .w WP:FS‘. 2. Tint the aid list will be cu in the Ontario (hum on Nov. 16 2311!. Nov 30th and Dec. 7th. 1901 County Treasurer’s Ofice, November 12th, 190’. COUNTY TBEASUBEB’S S 11.2 0? LANDS FOR TAXES. moved by it is the Irritabmty and de- mondency thst often “tends these troub- In those cases In which there is gel "cam-:31” fed 2:0 ”grin - awn gm‘oedthe body. In Mama I: van a .' , â€"â€" , â€" . ... Dr. Plerce's Plesssnt Pellets cure hm- onsness. sick snd muons headsche. diz- ziness. costlvcness. or constipstlon of the bowels, loss otappetla eosted tongue. sour stomsch. nd chlngs. 'heart- I) ' pstn sud stter eating, and ndred den. cuts of the liver. stomach and bow s. Petsons sub ected 'to an of those troubles shoal never be wit out a val of the 'Plesssnt Pellets" st hand. In root of their 8 or excellence it can thfully he ss thst they sre aiwa sdo ssshonseholdrenedysfwne msl. . A: I ‘dlnncr K‘IL'to promote di ostion. teke oneeech y. To relieve the isms: m from cunning nothing uals these little ellets.” “The; no any, ted. nutl-bmons granules. “Larger tlpn mustard seeds. 11,3- ,_3 One little 'Pellet' I: s laxative, two no «turtle. Th new we. luv! ram and cleanse the lug Munch any} bgoggels. Wfll’léé’eg iCominon Sense Mc-dicai Adviser will be mt tree. paper bound.1or 31 one-cent 0:“me or cloth bound for 50 stun :nd 1' lustramd. Amigo“ 1k. 3. V. lunch W0, \.Y Prof. Kincenysof Unicorn root.‘have found this plant to poeeees a. decidedly handles! influence in use: of lessitude with weekneee or dull pain in the renal. or lumho-sncrol (smell of the heck) region. It ls one of our most vulnsble nu. acting as o uterlne tonic, end ually removing abnormal conditions, while at the same time it imports tone and visor to the reproductive organs. Hence. it is much used in WWW Whoa. lencon'h etc! Prof. John King in 1216 American wry says of Black Cohosh rootâ€"another important ingre- diam. in 'Fuvarim Pmcflptionz" “Bym npecinl sanity for the (mole organs, to is on ancient. mat. in supple-don, in dys- mmrar‘ a 1" WMWW . 08 m n Y n in» tin 3nd congestive conditions of the EW'B'WQWWMW a" a. I as. etc. as "Eyelid Biék‘io's hum-3mm tonic thuthuhaoplnthu'd of; century add non widely than my other. mummy. mm Dr. Marco's Fuel-Ito My “on in nude 01. Its Ingredients tre: Golden Seal mt. Lady’s Slipper root, Buck Oohosh root. Unicorn t, Bing Cohah root, Chemical Pure year-inn. How: A. Hare. M. .. University at P1... an of Golden Sadâ€"’Good in m ant-rm eondmog. anuseflge. cam ..me mun-um to ho enurely tree from oi or narooucs~mnde of root- wtich annot. hum the most. dull- cuo m but hove : wholmomo, 111.. giving. tonic-em n the a sum. onion nude lonely o tioohoi in Tim with the digestion of min foods. and udoouinmmthooloohoi absormd cu mmmmmmmmnfim corpmclu. A: the blood toads the nerves the none. (at improper nourishment ml the mother become. nervous. A: an. we. luau: so doe! thosIrin, unmanned-mm“. {unhconadln‘omhoommum dMMmmuMom-ym mmgmpmmmmourmog neat-Ital «manna: madam an the pod nun-«thesmmadmu load than to was this honor-nu. mdmwthemwhu an, m akin. Into their staunch: uni. muamwcnnm mum A not mu men fooling tho :3. d | tonic bk: 3 cockun. whisky,,: who: b 1m to bod. coma widely adv“; and compound. cont-thing c In Xer- conu‘so of clcohol. Doctor may. not“ n- ... full-I'M! m ha muni- M10 mhealthbyukmggm gen MMMthmhMtou than m manly woman's nonlcwh. him st such than. Dr. Pierce's 1’» wan 13 moms mum-mm, mu MOTHER nova? NOTICE TO FARMERS. Th3 Dnviduon Grist lill NOTICE APARI'ICULAB ms: County Tress: Sty