The appointment of officials should not be subject to such frequent changes. The clerk, after serving an apprenticeship, and becoming familiar with the duties of his office, becomes an important adjunct to the Council. Members may come and go, but the Clerk is the most reliable guide and instructor for new members. An Assessor when he becomes acquainted with the residents and property in his district, is less liable to commit an error than any one who may desire to supplant him; and it is worthy of consider. ation whether the Assessor should not be also appointed Collector in the district where he has become so familiar with all the property, and the residence or location of the owners. Overseers of highways, and commissioners, have serious duties to perform, and the most competent persons should always be appointed in order that the highways may be kept in good repair. Better remunerate a good overseer for his time, than become liable for damages through any defect in highways or bridges. Generally, the services of an efficient official should be retained as long as his object is to work for the best interests of the municipality.
Vol. I. p. 125: Note in second line, read "s. 9." In seventh line, reads. 73."
OMISSION-Read after page 179, s. 79, Vol. I.:
NOTE. This section should be amended by adding after the clause 'Firstly," a proviso, that in all municipalities adjacent to a city having a population of 100,000 and upwards, persons having the right to vote, shall consist of resident freeholders of the municipality. In many cases the resident vote is powerless to elect members of the Council. For instance: The Township of York adjoining the City of Toronto, has 4,790 voters; of these, 2,669 are non-resident, and 2,121 resident voters. The Town of North Toronto, adjacent to said city, has 1,230 voters; of these, 887 are non-resident, and 343 resident voters; where personal interests are involved, a non-resident vote may be prejudicial to the best interests of the municipality.
KEY TO REFERENCES, page 0/0 section, thus: Arbitration,
37/24, means Arbitration will be found at page 37,
AGRICULTURE AND ARTS ACT.-Veterinary college,
176-181.
ARBITRATION,-Reference to, Vol. I., 11/16; 33/19 (3);
37/24; 40/25; 82/30 (5); 87/45-385; 115/56;
158/4;
269/65; 331/87; 333/88-9; 335/94; 336/95; Vol. II., 75/17;
124/385-404, note; 232/483; 233/487; 235/488; 250/492;
273/507; 287/533 (4); 291/536 (4); 298/550 (8); 322/581;
334/603; 350/624.
ASSESSMENT.-Meaning of, Vol. I., 22/1, note; last revised,
23/2 (16); to be levied equally, 25/6, exemptions, 25-28/7;
ministers' stipends, etc., 60, note; income voters entitled
to be entered on assessment roll, 60/8, note; property situ-
ate in but owned out of province to be assessed, 60/9; also
personal property, 60/10; certain exemptions re superior
court officials abolished, 60/11, note; appointment of
assessors and collectors, 61/12; assessment districts, 61/13,
note; assessment roll to be prepared, 61/14, separate column
for S. S. S., 63/(4), comparative numbers on last revised
roll establishes seniority, 84/33; farmers' sons, 101/2, note;
how entries are to be made, 103/3; assessor to guard against
the creation of false votes, 105/6, note; return of roll,
107/9, note; names of petitioners to be on roll, 113/9;
qualifications shown by rating on last revised roll, 123/73;
sale of property not to disqualify, when, (2) note; assess-
ment of property in two school sections, 128/12, note;
name, age and residence of children to be entered, 145/11;
initial letters to be used, 148/col. 4; when land to be
assessed, 148/15, note; in whose name land to be entered,
149/16-21, note; part of land may be entered for S. S. pur-
poses (3); N. R. to be entered opposite non-resident free-
holders' name, 153/25; assessing vacant land, 153/27, note;
paddocks, parks, etc., 154/28, note; railway lands, 154/29;
toll roads, 155/29 a. b. c., note; non-resident land, 156/30;
ASSESSMENT, Vol. I.—Continued.
dogs, 165/3, court of revision proceedings. 210/61-65, note;
certified copy, 215/66; special revision, 215/67, note; ap-
peals, 216/68-76; appeals by non-residents, 220/77, note;
equalization, 221/78, note; appeal, 221/79; county valua-
tors, 223/81; statute labour, scale, 225/93; farmer's son,
226/97; commutation and performance of statute labour,
228/100, note; commutation money to be paid to overseer,
228/101; assessment of land of S. S. S. on notice, 275/46 ;
religion, 275/48; how rates to be applied for school purposes
where owner and tenant assessed, 276/51; part of com-
pany's lands may be assessed for S. S. purposes, 277/52;
appointment of assessors, 311/254; assessment commis-
sioner, 312/255; road commissioners in unincorporated
townships, 318/102-118; collector's roll, from assessment
roll, 321/119; non-resident collector's roll, 322/121, note;
yearly list of lands granted by the crown, 327/139, note;
equalization of union school assessments by assessors,
336/95; entries under Manhood Suffrage Act, 886/115.
ASSESSMENT VOL. II.-Where no assessment roll, 17/308-9;
s. 7, s-s. 23, 24; amended, 31/7; exemption to $700,
31/24a; blocks how assessed, 31/7a; name how entered,
33/14 col. 2; manhood suffrage, 33/col 8; name of hus-
how entered, 33/16; owners of islands, 33/28; toll roads,
23/29a, 29b; income, 33/31; salary, where assessed, 34/38;
when to commence-oath, 34/49; court of revision, 36/58-64;
return by clerk, 36/75; list of lands liable to be sold,
37/140-1; clerk to examine, 38/143; when land not assessed,
42/154, note; clerk to furnish P. S. I., with statement of
assessment, 60/111; delinquent assessor, 154/226; fradulent
assessment, 154/227; non return of roll, 155/230; drainage,
309/569; 319/(5-15)-570, (2-3); local improvements, 342/618-
620.
ASSESSMENT COMMISSIONER.-Vol. 1., 812/255; (see
assessors).
ASSESSORS AND COLLECTORS.-Duties, see Vol. I. page
313.
CITY AND COUNCIL.-Corporations continued, Vol. I 5/3,
note; includes, 5/4, note; the name, 5/5, note; when part
of village attached, 12/16 (6); when town may be erected
into, debts, 33/19, note; may add territory, 35/20, note;
new division into wards, 36/21-22, note; and 38/24 (2);
added territory to belong to city, 37/23; annexation of town
or village, 37/24, note; to appoint assessors and collectors,
61/12, 193/53; assign districts, 61/13, note; assessment
commissioner and board, 312/255; chattel mortgages,
90/49 (6); by-laws in town erected into city, in force,
114/53, note; when addition made to limits, city by-laws
CITY AND COUNCIL, Vol. I.—Continued.
apply, 114/54, note; liable for debts, 115/55-56, notes;
liable for local improvements undertaken, 115/56; the
Council, 122/68; qualification for mayor or other member,
123/73; separate school boards, 135/30, note; the voter's
list, 138/31 (13); estimates, 141/32 (5); truant officers,
144/7; contravention of provisions, 146/13; land, where
assessed, 148/15, note; vacant ground, 153/27, note; pad-
dock, park, lawn, 154/28; statement from railway, 154/29;
owners of adjoining land to keep up just proportion of line
fence, 157/3; in case of dispute, 158/4 et seq.; tax on dogs,
165/1 et. seq.; qualification of voter, 181/80; when terri-
tory added, 182/84, note; place for holding election, 183/90;
time for taking assessment, 192/52; payment of taxes,
193/53; court of revision. oath, 210/57 et. seq., note: pro-
cedure, 211/64; appeal, 216/68 et seq.; appeals by non-
residents, 220/77, note; statute labour, 224/87-90; how
payable, 226/98; non-residents, 227/99, note; election by-
law, 230/97, note; the clerk to appoint D. R. O., when,
231/99, note; D. R. O. a conservator of the peace, 232/100-
101; oaths, 232/102-106; proceedings preliminary to the
poll, 237/107 et seq.; ballot papers, one set for Mayor
another set for each ward, 242/122-129; added territory,
245/130, note; defaulters, 245/131, note; lists to be
furnished, 246/132-135; where elector may vote, 247/137-
139; penalty, 248/140, note; D. R. O., clerk or agent may
vote where stationed, 248/141; proceedings at the poll,
249/142-155; declaration, 257/156; miscellaneous, recount,
quo warranto, etc., 258/162 176; vacancies in council,
266/177-186; controverted elections, 289/187-208; preven-
tion of corrupt practices, 295/209-222, note; first meeting,
297/223; mayor's salary, 301/232; ordinary meetings, open,
301/233; who to preside, 301/236, note: place of meeting,
302/237, note; chairman, 302/240-241; adjournment,
303/242, note; duty of mayor, 303/244, note; clerk,
303/245-248, note; treasurer, 308/249-253, note; asses-
sors and collectors, 311/254-5; auditors and audit,
214/258-268, note; collection of rates, 321/119-121, note;
collectors, 323/122-131; return of roll, 326/134; taxes a lien,
327/137; territory of township added, to form part of city
for school purposes-adjustment of debts, 335/94, note;
S. S. assessments, uncollected rates to be paid out of general
funds, 338/53; S. S. rates, 339/55-56, note; separate
schools not entitled to P. S. tax, 343/60; ratepayer of S. S.
may be appointed trustee of high school, 344/66; reference
in case of disagreement, 344/67; provincial board of health
to be consulted as to system of water supply or sewerage;
353/30; to appoint medical health officer on notice,
353/31-34; local boards of health, 355/39-41; medical
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