VOL2.

THe Daity EXAMINER

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PRINCE EDWARD ISLAND RAILWAY.

TIME TABLE NO. S$.

—_—_—_——

WINTER ARRANGEMENT.

fo eome into foree MONDAY, DEU. 24, 1877

Stent

“TRAINS GOING WEST.

—, > 1 No. 5. No7 STATIONS. Expnnes }2bd-inea ve iia. eae | oe M GEORGETOWN Dp. ¢. Cardigan © 9.02 Mount Stewart Junction aoe Royalty Junction ** 11.46 ; P.M. P.M. » 2 CHARLOTTETOWN = ¢ {AT-12. 10) Dp. 2.40 Dp. 9.00 Royalty Junctio 7 an oe North Wiltshire ** 30.22) ** 402 Hunter River ** 10.40} ** 4.20 Bradalbane “iL. * o@ County Line ** 1}.28| ** 5.10 P. M. Kensington ** 12,07) “ 5.50 SUMMERSIDE Dp. 2.00] “ 6.20 Wellington “ 2.45 Port Hill “ 3.28 O'Leary “ 4.43 Albertov “ §.45 Tignish: “6.35 TRAINS GOING EAST. Me dite Ol TA Mele tte © STATIONS. |Express | Mrxep. name ee ne ee ae t TIGNISH Dp. 8.00 ALBERTON 1 * 8.55) UO’ Leary ‘“* 9.52 Port Hill % ap W : “sé . “en P.M. A.M.

: Ar. 12.35 SUMMERSIDE Dp. 210\Dp. 8,35 Kensington + 2.48 b 9.12 County Line 3.30 if 9.50 Brakalbane ** 3.40 10.10 Hunter River ** 4.20; ** 10.40 North Wiltshire * 4.35 10.58 Royalty Junctios ia = 11,56 CHARLOTTETOWN Dr. 2.05] “12.20 Royalty Junction 2.30)

Ar. 3.40 MT: STEWART Jane. Dp. 3.50 Cardiga * 612 GEORGETOWN , Ar, 5.40

$@URES BRANCH.

a cc a eee

Coing West.

No. 5

STATIONS.| yiixep.

aM. . Dp. 7.30||Mt. St’w’t Je! Dp.

‘* 7,551] Lot 40 | = 9.16 oe i " 505 Morell “« 9.42!'St. Peter's Tan Lot 40 - a Harmony 6.20 Mt St’w’t Jnc\ Ar. 10.25)/Sourie Ar.

Souris Harmony St. Peter's -

&

W. McKECHNI Sup’t. P. E. L, Railway.

«. J. BRYDGES, Gen. Superintendent Govt. Railways.

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TEA! SEASON 1877-1876.

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4

LOCAL NEWS

HE KXAMINER

CHARLOTTETOWN, PRINCE EDWARD ISLAND, MONDAY, MARCH Hi, 1878

Important Judgment.

We give below in full a very important decision of Judge Alley in the case of the Trustees of St. Catherine’s School against Donald McPhail. The judgment will be found worthy of a perusal, as it touches on a point apt frequently to spring up in con- oan with the working of the School aw

COUNTY COURT—SIXTH CIRCUIT.

The Trustees of the St. Catherine’s School |» District, Number 35, in the County of Queen’s, vs. Donald McPhail :

This action was brought for the recovery ef assessment under the ‘‘Public Schools Act, 1877,” against the defendant as # ratepayer in the District.

The liability to District assessment in re- spect to real estate under the ‘‘Public Schools Act” is regulated by 19th Section and sub- sections thereto—(a) and (b). Sub-section (a) ene that ‘‘Residents of the District shall ve rated and assessed in such District in respect of their real estate property rateable for provincial purposes.” Does this property refer to all the real property held by the residents of a School District wherésoever it may be situate, or is it restricted to such property as is held by residents within the

District? The sub section, it is true, does not totideno verbis detine the property of residents which shall be liable under the law to District assessment, but I think the following sub-sec- tion and the 20th section sufliciently explains its meaning and removes the ambiguity which would otherwise exist on the subject. Sub-sec tion (b) is providing for the cases of corpora- tions and ep firms where any of the partners reside without the District, and persons nonresident in the District; but liable to be rated as inhabitants by rea- gon of carrying on business thérein, indi- cates that the liability is intended to be local, and restricted to property situate in the Dis- trict when the rate-payer is assessed, It is at- tachable to these classes as inhabitants, or by reason of carrying on business in the District, Provisions is made that they shall be rated in the District where the real preperty is situ- ated, Underthe New Brunswick Common School Act, from which this section has been copied, express provision is mae that non- residents, owning Real Property in any Dis- trict in the Parish shall, in respect of such {4 property, be rated and assessed in the District in which it lies. The omission of this provi- sions in our Statute, gives rise to the question under consideration, and the insertion of of subsection (+) would seem to limit the liabil- ity of non-residents to the class therein enu- merated. The parties liable to be assessed may therefore be divided into ¢wo classes, viz. : individuals actually resident, and persons, lirms, or companies non-resident, or bodies

‘| corporate who are nevertheless to be 1.egarded

in the light of inhabitants of, or in other words, residents in the district by reason of

carrying on business — therein. Vide Corbett vs. Steam Navigation Company ; 28 L. L, Extract 214. The liability of

this latter class is clearly restricted to such property as is situate within the district, and this subsection must, in my opinion, be read and construed as subordinate to and explana- tory of the first subsection. The same meas- ure or extent of liability must therefore attach to individuals resident in the district under the fiirst subsection. ‘The reference to trus- tee executors and others liable to be rated in a special capacity must be held to apply to that class of persons holding a fiduciary relation towards persons resident in the district and whose property is situate therein. In those cases the gpersons beneficially interested are regarded as the real owners for the purposes of the Act. The next section further assists, in removing doubt upon this point, in providing that the ,Chief Superintendent shall, for the purpose of imposing the assessment; furnish to the trustees a certified copy of the Provincial Assessment Roll, so far as it relates to the Dis- trict. The word ‘‘District” is defined in the Act to mean that portion of territory into which the Goverument may divide the Prov- ince for local school government and for the purposes of coastruction it must ether receive this. meaning or the definition given to it under the Land Assessment Act

The latter definition, although apparently the one whieh has been given to it in the working of the Act, ia not, in any - sense, re- concilable with the spirit or intention of the Statute. Those words, ‘as far as relates to the District,” must, therefore, be construed to apply orrelatetothe rateableland orreal proper- ty, situate within the School District; and not sunply to the persons resident therein, without regard to the cqnsideration, whether their land is situate within its limits or not. This sec- tion further defines that such copy shall eontain all the names_ of rate- payers in the District, together with the kinds and amounts in value of their rate- able Brvperty. and the following section em- powers the Trustees to add the name of any person liable to be assessed in their District, which may have been omitted, and to insert the kind.and value of his rateable property. This authority conferred on the Trustees to supply omissions is co-ordinate with that to be exercised in the preparation of the Assessment Rolls; amd it is unreasonable to assume that the -law intended te give them authority to value lands not within their istrict. The language of the section and the whole spirit and perview of the atatate, forbids this construction. The Act is, in nearly all its important provisions, a tran- script of the New Brunswick School Act, which contains provisions almost identical with sub- sections (a) and (b) of the 19th section of our Act. Express provision is also made in that Act that land of non-residents shall be liable under ali circumstances to pay school rates for the Dis- trict wherein they are situate. This provision has been omitted in our statute, so that the liability for District assessment must be confined to residents of Districts by reasons of lands held therein, and to those particular classes of non-residents, mentioned in subsection (5). The object of the Statute is to make each School Distriet dependent upon itself in raising the as- sessment required for the purposes enumerated in the 19th sectton, and this object can only be at- tained by adopting this construction. Uy eee ing the other, a double liability would be im-

— ——

NQ). 254,

EN A AN ae gate

|

posed on rate-payers who reside inone district and carried on business in ar other, in respeet of such property as was held by them in the district in which they weve non-residents, This could never have been contemplated by the Legislhture.

As the 20th section, already referred to, rmaakes the provincial assessment roll, so far as it relates to the District, the basis upon which the District Assessment is tc be estimated, the provisions of the Land Assessment Act, and the Public Schools’ Act, ouglit so far harmon- ize avj to make this constriction a practical one. Then does the Proviacial Assessment Act furnish the means of enabling the Chief Superintendent to obtain a certified copy of the roll, so far as it relates to the District in the sense here applied to the Act?

That Act defines the District for which each Board of Assessors is appointed to mean au electoral district, and each of such Districts iaeludes a number of School Districts. The 19th section provides. that the Provincial Treasurer shall furnish each Board of Assessors with schedules with printed headings, to be filled up as directed! by Schedule Bb, and the 2lst section sets out the contents of this schedule. Amongst these are (No. 6.) The name and number of the School District and (No. 7) the number of the Township. These requirements must be held to relate to the District and number of the Township where the property assessed is situate. The 22nd section, requiring the Secretary of the Board of Trustees in every School District (other than incorporated towns), to furnish the assessors with the names of the persons liable to be rated in each District for District School purposes, is framed from the 27th and 28th section of the of the New Brunswick School Act, and appears to have been introduced into the Land Assessment Act for the very purpose of supplying the information necessary to make this Act auxillary to the Education Act in this respect.

The schedule B. contains two columns for insertion of the School District—one for resi- dents, and the other for non residents. The column forinsertionof the School District must have been provided, either for the purpose of desig nating the School District where the property is held, or the School District where the rate- payer resides. The object of the Legislature in providing this colum for the first named purpose, is perfectly clear and intelligible, and is consistent with the construction | have al- ready given the Education Act — that object being to furnish the necessary informs tion for working the Public Schools’ Aet, ix affording to the Trustees the means of impos- ing assessment thereunder. The 17th section of the Act makes provisions relating to assess- ments upon corporations and companies simi lar to that part of the 19th section of the Pub- lic Schools’ Act relating to them. While the Provincial Assessment Act is not perfectly clear in providing that the quantum of land held by each person in which School District shall be separately stated, the faet that School District shal) be set forthin the schedule and that the Secretary of each Board of Trustees shall furnish a statement as required by the 22nd section, implies that the land of each person in each School District shall be distinguished in the Assessors returns. I understand that in some cases this course has been adopted by the Assessors, while in others the land owned by each person in the electora) District has been valued in a gross sum with- out distinguishing the valuations of farms belonging to the same person situate in separate School Districts, but within the thesame electoral District. The former course seems to be correct,and most consistent with the true interpretation of the two Acts; and in cases where it has not been adopted, the 57th Section of the Assessment Act snables the As- sessors So to amend the lists as to correct the error in this respect. On the whole questioy, I think that residents of School Districts ars only liable under the law to be taxed for the lands within the District; and that non-resi- dents areonly liable in those cases embracéd in subsection (0) for Assessment in the School District where their lands are situate. . It is a clear rule of law that statutes imposing taxes are to receive a strict construction,and in cases of doubt, the construction most favorable to the ‘subject must be adopted.

Having thus reached this conclusion as to the classes of persons liable to district assess. ment and the extent of ;their liability, let us new consider the proofs necessary under the Statute to establish such liability in any action brought for the recovery of the assessment. These are prescribed by the 20th section and five succeeding sections of the School Act. This section already referred to makes the cer- titied eopy of the Provincial Assessment Roll, so far as it relates to the District, and contain- ing the names of all ratepayers therein, with the kinds and amounts of their rateable prop- erty, the bases upon which such assessment shall be estimated ; and in the 2!st section provision is made that the Trustees may add thereto the mames of any persons liable to be aasessed in their district, but in no other respect shall they alter or interfere with such certified copy. The | quantum of land of each rate eye and the valuations, as set forth in the Roll so certified, are made conclusive and unalterable. As explanatory of the meaning of this section, reference may be made to the 37th section, which provides that in cases where the Trustees are unable to discharge their duties, owing to any default in the schvol meeting, they "shall furnish to the Inspector a copy ot the list duly certified by the Provincial Treasurer of the amount of the tarable valuation of the property liable to be assessed iu their District, who shall transmit the same to the Superintendent, and he is em- powered to give the Trustees the same author- ity to assess under those circumstances which they would othe wise derive from the Schoel Meeting. Under the following section, the Trustees are directed, after making such ad-

of the valuable property therein, and appor- tion it rateably among the rate-payers on such list, and after such list is complete, they shall furnis the same to their Secretary witha written authority. to him, under their signatures, to sue for the several amounts set opposite their names. Provision is further that on the hearing of any suit the list so furnished and purporting to be signed by the Trustees, and evidence of the de- [mand under the Act shall, where no notice ig

ditions, to add up the total amount in value.

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