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                      42                  MUNICIPAL LAW.
                      collectors, and all accounts cliaroeable against the corporation, and in case
                      of charges not regulated by law the Council siiall allow what is reasonable.
                          1ST. Publication of Annual Statements.  The  Council  of  every
                      town, township and  village  .shall hold  a meeting on the 15th day of
                      December in each year, or  if that day is Sunday, then  (jn the following
                      Momla}', and  siiall innnediately thereafter publish a detailed statement of
                      receipts and expenditure for the portion of the year ending on that day,
                      together with a .statement of assets and  liabilities and uncollected taxes.
                      A similar .statement concerning the last fifteen days of preceding year shall
                      be attached  thereto.  The statement must  be signed by the Mayor ov
                      Reeve ami the Treasui'er, and published in one or moi'e newspapers of the
                      nuinicipality, and also in such other news])npers circulating in the nnnii-
                      cipa'ity as the Council may <lirect.
                         ((/) Or instead of publishing the statement in a nt!\\spa|)er thi' Council
                      may post up the same not later than Decendjer 24th  in the office of the
                      Clerk and of the Treasui'er, and at  tli(^ Po.st-otlice in the municipality, and
                      not less than twelve other conspicuous places therein.
                         (h) The Clerk shall procure not less tlian one hundred copies of said
                      statement, and deliver by post one of such copies  to electors who  first
                      re(|Uest him to do so, not later than December the  24'th, and shall also .see
                      that co]Mes of said statement are produced at the nomination.
                         This  section does not apply to Kast Algoma, West Algoma,  Nortli
                      Renfrew, Muskoka, Parry Sounil or Haliburton.
                          18H. False Financial Statement  If any menibei'  or  officer  of a
                      municipality, or any other per.son, knowingly makes or procures to be made
                      any  untrue  entry  in  the  annual  financial  statement  re(|uired  iii
                      previous section, or causes to be omitted from such statement any item
                      which .shouM be included therein, he is liable, on conviction before two oi-
                      more Justices of the Peace, to a penalty not less than  S.i nor more than
                      iii'l'O, and the costs.
                          I8!>. Valuators.  The Council of every county may appoint two or
                      more valuators to value the real property within the county, who shall
                      every  fifth year, at farthest,  ascertain  the  value of  the .same  in  .such
                      manner as the (Jouneil dii'ects.  Such valuators cainiot exceed the powers
                      possessed by assessors.
                         The Coui^ty Council shall make the valuation so made the basis of the
                      eijuilization of  the;  real property for a  piM'iod not ((.\ceediiig  five years.
                      The ('(juilization of per.s(}nal property remains as heretofore.
                         At or befoi'e the expiration of the said period of five years, the County
                      Council may extend the time  for another  ])eriod of  five years upon the
                      .same valuation.
                          I?>0. Declarations  of  Ofifice and  Qualification.  Every  person
                      elected  or appointed to any office  is  requircnl, before tMitering >ipon  its
                      duties, to make and subscribe a solenui declaration of office.
                         And every person elected  or ap])ointed  to any  office  re(|uiring  a
                      property i|ualification shall, before entering upon  its duties, subscribe a
                      solemn declaration according to the statutory forms.  (Section 311 to 'ilU,
                      R. S. O., 18!)7).
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