Page 47 - index

46 MUNICIPAL LAW.
4. Every public scliool Iiouhc, city or town or towiiHhip liall, court-
house, fffiol, house of correction, lock-up, and public hospital, with the land
attached thereto and personal ])roperty belongniff to each of them.
5. Every pul)lic road and way or public square.
G. The property bolonifing to any county or local municipality, unless
occu])ied by some person as tenant or lessee otherwise than as a .servant of
the ccjrporation for the purpo.ses thereof.
7. Public parks, whether situated vvithin the municipality owning
them or el.sewlua-e.
<S. The Provincial Penitentiary, central prison, and the Provincial
Reformatoiy and land attached thereto.
I). Every indu.strial farm, poor-house, alms-house, house of industry,
asylum, and every lujuse belonyini;' to a com])any for the i-eformation of
offenders, and the real and personal pro])orty belonifing thereto.
10. The property of every ])ublic library, mechanics' institute, ajjri-
cnltui-al (n- horticultural .society, if actually occupied by such society, and
all the lands and i)uildinffs of "joint stock companies for the erection of
exhibition buildings," when the nmnicipality in which such building,s are
erected consents to the exemption.
11. 'i'he personal pro|)erty and official income of the Governor-General
of (.'anada, and the otticial income of the Lieutenant-Governor of Ontario.
12. The houses and premises of the officers, non-conniiissioned ofHcer.s
and privates in Her Majesty's regular army or navy in actual service,
while occupied by them, and not exc(^eding in value $2,000 ; also the pay
or half-pay pensions, salary or gratuity received by p(!r.sons in either
service from the Imperial treasury.
13. All pensions of .S200 and under payable out of the public moneys
of the Dominion of Canada or of this Province.
14. All grain, tlour, live stock or produce of the farm or field in
transitu, held in store or warehouse for the bona fitte purpose of being
shipped to some other place.
15. All horses, cattle, sheep and swine which are owned and held by
any owner or tenant of a farm, and carrying on the general business of
farming or grazing.
IG. The income of a farmer derived from his fai'm, and the income of
merchants, mechanics or other persons derived from capital liable to
asse.s.sment.
17. Personal property invested in mortgage upon land, or due on
account of the sale of land, or invested in the Dominion, Provincial or
municipal debentures.
18. Shares in the capital of a chartered bank doing business in this
Province. The dividends however derived from such shares are assessable.
19. Stock held in any incorporated company whose personal estate is
liable to assessment in this Province.
20. Stock held in any railway, sliares in building societies, and any
company incorpoi'ated for loaning money upon real estate. The interest
and dividends derived from such investments are assessable.
21. Stock held in any toll road, and the income derivable therefrom.
22. All personal property which is owned out of t'.is Province.