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48 MUNTCJPAL LAW.
where thenaiiif of the perwon vvlio should ho ii,sHo.s,se< 1 thfiot'or is unknown
it may he tMitt'icd, " llcprcscntativt .s of A. I>., (h'Cca.stMl."
Tiic assesHOi's in townshijis, towns ami vilhii^'es, shall also i'n(|uire
wliethcr thoi'o has been a birth or death in the family within tlu; previous
twelve months; and if either, whether the same li'is been roi;istercd or
not. If not re^'istered, he shall put the fij^ure " I " opposite the name in the
" Birth " or " Death " column, as tlie case may be, and if re<iisteied the letter
" R " in the column for " i{ei;'istered."
And such further iid'ormation and particulai's as called for in the
thirtv-four cohnuns contiiined in said A.ssessment Holl, aeeonlinjr to Section
1:5 of Chii]). 224, H. S. ()., ISi>7.
!i01. Separate School Supporters. In any case where a Homan
Catholic Separate School isestaljlished under tl)e Se))ariilc ScIwoIn Act, the
assessor shall accept the statement of a ratepayer, or a statement made on
his l)ehalf and with his authoi'ity, and not otherwise, that he is a Uoman
Catholic, and enter such person in the ])ro])er cohnnn as a Si-parate School
supporter. Jf the assessor knows pei'sonally that such ratepayer is a
Roman Catholic it is also sufficitMit foi' ]ilacin<f his name in such column.
•iOH. How Property is to be Estimated. Excejit in ease of mineral
lands, real and personal ])roperty shall be estimateil at their actual casli
value, as they would beapja'aised for payment of a debt by a.w/!*7'/)/ debtor.
3Iineral lands and their buildin{>s are to lie assessed as other lai Is in
the nei;4hborhood for ajfricultural purpo.ses, as the income derived from
such mines is subject to ta.xation.
*JOJ>. Pleasure Grounds, j)ark or jrurden used in connection witli a
residence, and not held for the piirjjose of sale, shall be asses.sed at a valua-
tion, which at six per cent, would yield a sum eijual to the annual rental,
which, in the judjiuient of the assessor it is reasonably worth, accordinij to
its po.sition and local advanta^^es, except in cases where the Council, by by-
law, re(|uires it to be assessed as other grounds.
'Hi}- Toll Roads. Plaid<, macadamized or otlier toll roads, not owned
by a municipality, shnll be as.sessed as real estate, takin<f into consideration
the land occupied by the road, the materit'il used in its construction, build-
mgs and toll jjjates, ipiarries and j^ravel pits, and roads lo and from such
places, anil used in connection therewith. Bridj^es of over 100 fi>et long
and the approaches thereto are not to be included tlu'rewith.
Where such road runs into or through more than one municij)ality,
each municipality shall assess only such part as lies within its limits.
^11. Assessment of Income. It is only the excess of income over
and abovt; the ])ortion that is exempt from taxation that is liable for
a.ssessment.
"ZVi. Assessment of Merchants. The Council of a municipality
may pass by-laws for imj)osing a business tax in I'espect to all classes of
mercantile business without classification, providing such business tax does
not exceed seven and a half per cent, of the annual value of the premises
in which the business is carried on. Where such business tax is im|M)sed