The Law of Assessment Including the Law of Statute Labour
The Law of Assessment Including the Law of Statute Labour
Archibald Weir
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119. For the definition of "non-resident" see section 33, sub- section 6 and the notes thereon. The remedy for the failure of the collector to make the proper return is not by mandamus, but by (1) an action against him and his sureties upon his bond, (2) by prosecution under section 197 for refusing or neglecting to perform his duties under the Act, or (3) if he fails either to pay the money collected ' ' or duly to account for the same as uncollected, " summary proceedings may be begun by the ...treasurer under section 202: Re Quin and The Treasurer of the Town of Dundas, 23 U. C. R. 308. (2) Subject to the next following sub-section, the collector shall at the same time furnish the clerk of the municipality with a duplicate of such account, and the clerk shall, upon re- ceiving the same, mail a notice to each person appearing on the roll with respect to whose land any taxes appear to be in arrear for that year. 300 WHEN THERE IS NOT SUFFICIENT DISTRESS. §114. It is deemed essential to the validity of a tax sale that the ratepayers should have notice that the taxes upon their lands are in default.
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