The price of keeping one horse in Kingston is about sixpence per day, in Toronto a shilling, but much less in all country places.
The affairs of the districts into which Canada is divided are managed by a warden and councillors in each district, and two councillors are elected for each township, having above 300 qualified voters, and one for each having a less number. The improvement of the district roads, bridges, schools, jails, court-houses, and all public matters requiring expenditure of the taxes raised within the district, are arranged by this Board. Some very useful information for settlers is contained in the following:—
Statute Labour.—Every male inhabitant, from twenty-one to sixty, not rated on the Assessment Roll, is liable to work on the highways for two days.
Every assessed inhabitant is, in proportion to the estimate of his real and personal property on the Roll, liable to work on the highways, as follows:—Under £25 two days; under £50 three days; from that to £75 four days; from that to £100 five days; and
| For every | £50 | above | £100, | up to | £500, | one day; |
| " | 100 | " | 500, | " | 1000, | " |
| " | 200 | " | 1000, | " | 2000, | " |
| " | 300 | " | 2000, | " | 3500, | " |
| " | 500 | " | 3500, | one day. |
the fractional part between the different sums being always reckoned as a whole, and giving one day.
Every person possessed of a waggon, cart, or team of horses, [4] oxen, or beasts of burthen or draft, used to draw the same, is liable to work three days.
Indigent persons, oppressed by sickness, age, or having a large family, can be exempted at the discretion of the town warden.
Any person liable can commute at 2s. 6d. per day, if he thinks proper.
THE GENERAL ASSESSMENT.