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                                      MUNICIPAL LAW.                    39
                      (f) All these enactments are to be in force in every county, city, town,
                  and village, except in so far as they may be altered or amended by by-law.
                      KJ8. Half-Yearly Statement.  The Treasurer is required to prepart^
                  and submit to the Council, half-yearly, a correct statement of the moneyn
                  at the credit of the corporation.
                      lO. List of Tax Defaulters.  When a by-law has been passed to
                  that effect, the Treasurer shall, on or l)efore the 20th Decond)er in each
                  year, transmit to the Clerk a list of  all persons who have not paiil their
                  nuinicipal taxes on or before the l^th of December.
                      110  Treasurer's Returns  to the Bureau  of Industries.  The
                  Treasurer shall, on or before the  Lst day of May in each year, under a
                  penalty of 1?20 in case of default, funiisii the Secretary of the Bureau of
                  Industries, Toronto, on forms supplied by such secretary, such information
                  regarding the finances or accounts as the forms call for.
                      (rt) The Provincial Treasurer shall retain any moneys payable to the
                   municipality  if it is certified to him  l)y the Secretary of the Bureau of
                  Industries that  the Treasurer of  the Municipality  has not made  the
                   recjuired returns.
                      ill. Treasurer's Payments to Other Municipalities.  A treasurer
                  paying money to the treasurer of another municipality shall, t)n or before
                  the 7th day of January, make up a detailed statement sliowing the amounts
                  of such payment and the dates for the year ending  ;]lst day of December
                  preceding, and ti'ansmit such statement by registered letter to the head of
                  the municipality to whose treasurer payments have l)een uitide.
                      Tiie head of such municipality upon receiving such statement shall
                  cause it to be read at the meetinjj of the Council, and dt'Iiver the Han\e to
                  the auditors of his municipality before the auditing of the accounts for the
                  ])revious year.
                      tVi- Dismissal of Treasurer.  In  case  a Treasurer  is dismissed
                  from ortice, or absconds, it is lawful for his successor to draw any moneys
                  belonging to the municipality.
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                      lilt. Assessors and Collectors  The Council of every city, town,
                  township and village shall, as socjii as may be convenient after the ainiual
                  election, appoint as many assessors and collectors as they think necessary.
                      {(() A member of the Council, Clerk or Treasurer cannot be an Asses-
                  sor or I/O.  -ctor, but tl'.e same person may be appointed for both assessor
                  and collector.
                      (h) When by-laws have been passed to that effect, the Collector is
                  reipiired, on the 15th day of December in each year, to make a retiuii to
                  the Trciisurer, on oath, of the names of ail persons who hav< not paid their
                  nnuiicipal taxes on or before the 14th day of December.
                      114. Assessment Commissioner.  In cities and towns the Council,
                  instead of appointing assessors, may apj)oint an Assessment Connni.ssionei-,
                  who, with the acting Mayor, shall from time to time appoint such a,sse.ssor8
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