By the 59th Geo. III., chap. 7, sect. 2nd, the following is deemed rateable property at the given valuation:—
Every town-lot in Toronto, Kingston, Niagara, and Queenston, £50; every town-lot in Cornwall, Sandwich, Johnstown, and Belleville, £25; every town-lot on which a dwelling is erected in Brockville, £30; do. in Bath, £20; every acre of arable, pasture, or meadow land, 20s.; every acre of uncultivated land, 4s.; every house built with timber, squared or hewed on two sides, of one story in height, and not two stories, with not more than two fireplaces, £20; for every additional fireplace, £4; every dwelling-house built of squared or flatted timber on two sides, of two stories in height, with not more than two fireplaces, £30, and for every additional fireplace, £8; every framed house under two stories in height, with not more than two fireplaces, £35, and for every additional fireplace £5; every brick or stone house of one story in height, and not more than two fireplaces, £40; every additional fireplace, £10; every framed, brick, or stone house, of two stories in height, and not more than two fireplaces, £60; every additional fireplace, £10; every grist-mill wrought by water, with one pair of stones, £150; every additional pair, £50; every sawmill, £100; every merchant's shop, £200; every storehouse owned or occupied for the receiving and forwarding of goods, wares, or merchandize, for hire or gain, £200; every stud-horse, kept for hire or gain, £100; every horse of the age of three years and upwards, £8; oxen of the age of four years and upwards, per head, £4; milch cows, per head, £3; horned cattle, from the age of two years to four years, per head, £1; every close carriage with four wheels, kept for pleasure, £100; every phaeton, or other open carriage, with four wheels, kept for pleasure only, £25; every curricle, gig, or other carriage, with two wheels, kept for pleasure only, £20; every waggon kept for pleasure only £15; every stove in a room where there is no fireplace to be considered a fireplace.
All lands are rateable, held in fee-simple, or promise of fee-simple, by the land board certificate, order of council, or certificate of any governor of Canada, or by lease. The sum levied in no case to be greater than one penny in the pound for any one year.
The Queen, should she be possessed of, or in occupation of any property in the province, is exempted from the payment of taxes.
Each township of a district elects its own officers; at meetings held annually, on the first Monday in January, and called by the township clerk, after he has obtained a warrant from two or more justices of the peace. All freeholders above twenty-one years of age are entitled to a vote, and choose the undermentioned officers, viz.—one assessor and a collector, with pound-keepers and path-masters, or overseers of highways, three town-wardens, and from three to eighteen fence-viewers, whose duty it is to regulate fences. These town-officers are liable to penalty for refusing to serve, but cannot be elected oftener than once in three years: they have cognizance of all matters relating to cattle, height and nature of enclosures, and nuisances. Their duties are regulated by the district council's by-laws.
Each district has an inspector of licenses, deputy clerk of the crown, judge and clerk of District Court, a judge and a registrar of the Surrogate Court, and one or two registrars for deeds, with coroners, according to the extent, at all the principal towns or villages.
In each district is also a sheriff, a clerk of the peace, a treasurer, and, in some of the district towns, a board of police, with president, clerk, treasurer, and street-surveyor.
The officers of the incorporated cities or towns are similar to those at home.
Justice is administered by the courts of Queen's Bench, Quarter-Sessions, District Courts, and the Town Court, with Division Courts.
The terms of the Court of Queen's Bench are four; and in Western Canada, at these times, the judges sit at Toronto to hear counsel on law questions.