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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).