The provisions of this Act, save so far as they may be expressly varied or excepted by the special Act for any of the said Towns or for the said Settlement, shall apply to the assessment and collection of the rates and taxes imposed by such special Act, and to the Commissioners appointed thereby for the conservancy and improvement of such Town or of any station of the said Settlement; and such special Act and such provisions of this. Act as shall not be expressly varied or excepted, by the special Act, shall be construed together as forming one Act.

The Commissioners may from time to time appoint such officers as they shall think necessary and proper to assist in the execution of this and the special Act, and may from time to time remove any of such officers, and appoint others in their places, and may, with the sanction of the local Government, pay such salaries and allowances to the said officers respectively as the Commissioners shall think reasonable. Provided that no person shall be appointed to, or removed from any office, the monthly salary of which exceeds two hundred Rupees, without the sanction of the Local Government.

The rate or rates imposed upon houses, buildings, and lands according to the annual value thereof in any of the said Towns or in the said Settlement by the special Act shall be assessed in the manner hereinafter provided.

The estimated gross annual rent at which the houses, buildings, and lands liable to the rate might reasonably be expected to let from year to year shall, for the purposes of the rate, be held and deemed to be the annual value of such houses, buildings, and lands. The value of a house or building so estimated shall not include the value of any machinery contained therein.

For the purpose of such assessment as aforesaid, the Commissioners shall from year to year cause a valuation to be made of all houses, buildings, and lands liable to the rate. Such valuation, estimated as in hereinbefore provided, shall be entered in a book to be kept at the Office of the Commissioners wherein shall also be written in distinct columns the name of the owner of the property; or, if the occupier, and not the owner, is the person liable to pay the rate, the name of the occupier; a designation of the property either by name or number sufficient to identify the Same, together with the name of the street or district in which such property is situate, and the amount of the rate assessed thereon.

When the name of the owner or occupier is not known, it shall be sufficient to designate him in the said book, and also in any notice or other proceeding under this Act, as the owner or the occupier of the property on which the rate is assessed without further description.

In order to enable the Commissioners to arrive at a fair valuation of any houses, buildings, or lands liable to the rate, it shall, be lawful for the Commissioners to require the owner or occupier of such houses, buildings, or lands to furnish them with returns of the rent or annual value thereof;

Power to enter houses, &c. and for the like purpose, it shall be lawful for the Commissioners, or any person or persons appointed by them for that purpose, at any time to enter and inspect such houses, buildings, or lands after having given forty-eight hours' previous notice of such their intention to the occupier thereof; and whoever refuses or fails to furnish any such return for the space of one week from the day on which he shall have been required so to do, or knowingly makes a false or incorrect return; and whoever hinders, obstructs, or prevents, any one of the Commissioners, or any person appointed by them as aforesaid, from entering or inspecting any such houses, buildings, or lands, shall be liable, on conviction before a Magistrate, to a penalty not exceeding two hundred Rupees.

When the valuation has been completed, the Commissioners shall give public notice thereof, and of the place where the said book containing the valuation and the rate assessed, or a copy of the said book, may be inspected, in the Government Gazette (if any), and by advertisement in some newspaper circulating within the Town or station, and also by placards posted up in conspicuous places throughout the same; and the person in whose custody such book may be shall permit every person claiming to be the owner or occupier of property included in the assessment, or the agent of such owner or occupier, to inspect the book and to make extracts therefrom without payment of any fee; and any such person who wilfully neglects or refuses to permit the same, shall be liable, on conviction before a Magistrate, to a penalty of fifty Rupees.

The Commissioners shall, at the time and in the manner in the preceding Section mentioned, give public notice of a day not being less than fifteen days from the publication of such notice, when they will proceed to revise the said valuation and assessment; and in all cases in which any property is for the first time assessed or in which the valuation of any property previously assessed is increased, shall give special notice thereof to the owners or occupiers of such property. All complaints against such valuation and assessment shall be made on or before the day fixed in the notice; and all complaints so made shall be enquired into by the Commissioners, and such amendments shall thereupon be made in the said book as to the Commissioners shall appear just and proper.

After the complaints have been enquired into and after the revision of the valuation and assessment has been completed, the amendments made in the said book shall be authenticated by the signatures of two of the Commissioners, who shall at the same time certify under their signatures that no valid objection has been made to the valuation and assessment in the said book entered, except in the cases in which amendments have been made as shown therein;

Rate assessed to be deemed the rate for the whole year. and thereupon, and subject to such alterations and amendments as may thereafter be duly made, the rate so assessed shall be deemed to be the rate for the whole year in and for which the assessment is made, and such year shall commence on the 1^st day of January.

Provided always, that the Commissioners, upon the representation of parties or other information, may at any time amend the said book by inserting therein the name of any person whose name ought to be so inserted, or any property liable to the rate; or by striking out the name of any person or any property not liable to the rate, or by reducing the amount of the rate: and in all cases in which any property is inserted as liable to the rate, the amendment shall be considered to have been made at the time when the person interested first received notice thereof.

It shall not be necessary to prepare a new book every year, but the Commissioners may adopt the valuation and assessment contained in the book for the preceding year, with such alterations as may, in particular cases, be deemed necessary, as the valuation and assessment for the year following. Provided always that public notice of such valuation and assessment shall be given in the manner prescribed in Section VIII of this Act; and the provisions of the said Section and of the three following Sections shall be applicable to the said valuation and assessment, and to the: book or books in which it is contained.

The taxes imposed upon vehicles and animals in any of the said Towns or in the said Settlement by the special Act, shall be assessed in the manner hereinafter provided.

The Commissioners shall, from time to time, cause to be prepared and entered in distinct columns in a book to be kept at the Office of the Commissioners and to be open to the inspection of any person interested therein, a list of the persons liable to the payment of such taxes, a description of the vehicles and animals in respect of which they are liable, and the amount of the taxes assessed thereon.

In order to enable the Commissioners to make such list, the Commissioners, or any Officer authorized by them, may send to all persons supposed to be liable to the payment of such taxes a Schedule to be filled up with such information respecting the vehicles and animals kept by them as the Commissioners may judge necessary for the assessment of the taxes. The Schedule shall be filled tip in writing and signed, and dated, and returned to the Office of the Commissioners by every person to whom it is sent, whether or not liable to the payment of such taxes; and whoever refuses, neglects, or omits, duly to fill up and return such Schedule within one week from the receipt thereof, or knowingly give's therein any incorrect or false return, shall be liable, on conviction before a Magistrate, to a penalty not exceeding two hundred Rupees.

The Commissioners may summon any person supposed to be liable to the payment of such taxes, or any servant of such person, and may examine such person or his servant as to the number and description of the horses and carriages in respect of which such person is liable to be assessed. If the person summoned shall, without lawful excuse, fail to appear in pursuance of the summons, or shall refuse to answer any lawful question of the Commissioners, or knowingly give an incorrect answer, he shall be liable, on conviction before a Magistrate, to a penalty not exceeding two hundred Rupees.

Appeals against any rate or tax assessed under the provisions of this or the special Act, shall be heard, and determined, in the Towns of Calcutta and Madras by two Magistrates, in the Town of Bombay by the Court of Petty Sessions, and in the said Settlement by Her Majesty's Court of Judicature. But no suck appeal shall be heard unless the amount of the rate, or tax has been deposited with the Commissioners; and no appeal against a rate assessed by the Commissioners under Section X shall be heard unless complaint has been previously made to the Commissioners as hereinbefore provided. The mode of proceeding in such appeals shall be the same as that prescribed for the determination of matters referred to two Magistrates by Act XIV of 1856, or as near thereto as may be. Provided that such Magistrates, and such Court of Petty Sessions, may, if they shall think fit, state a case for the opinion of the Supreme Court.

Every such appeal shall be commenced within ten days after the accrual of the cause of complaint; which shall in respect of any rate, be deemed to accrue on the date of the certificate of the Commissioners in the said book, or, in case of any subsequent amendment of the said book under the provisions of Section XI, upon the receipt by the person aggrieved of notice of such amendment; and in respect of any tax the cause of complaint shall be deemed to accrue upon the receipt by the person aggrieved of a bill for the sum claimed from him.

The assessment by the Commissioners of any rate or tax, when no appeal therefrom is made as hereinbefore provided, and the adjudication of any appeal under Section XVII, shall be final and conclusive.

When any rate or tax is duo, the Commissioners shall cause to be presented to the person liable to the payment thereof a bill for the sum due, which shall also contain a statement of the period and a description of the property or thing for which the rate or tax is charged. If the bill be for any tax, it shall also contain a notice of the time within which an appeal against such tax may be preferred.

If the bill is not paid by the person liable to pay the same within five days from the presentation thereof, the Commissioners may cause to be served upon such person a notice of demand in the form (A) contained in the Schedule to this Act, or to the like effect; and if he shall not, within five days from the service of such notice of demand, pay the sum due, or show sufficient cause for non-payment of the same to the satisfaction of the Commissioners, and if no appeal shall have been preferred, such sum with all costs may be levied by distress and sale of the goods and chattels of the defaulter, or if the defaulter be the occupier of any house, building, or land in respect of which a rate is due, by distress and sale of any goods and chattels found on the premises, under a warrant in the form (B) in the Schedule, or to the like effect, to be issued for that purpose by the Commissioners.

The officer charged with the execution of the warrant of distress shall make an inventory of the goods and chattels seized under any such warrant, and shall at the same time give a notice in writing, in the form (C) contained in the Schedule annexed to this Act, to the person in possession thereof at the time of the seizure, that the said goods and chattels will be sold as therein mentioned.

If the warrant is not in the meantime discharged or suspended by the Commissioners, the goods and chattels seized shall be sold under the orders of the Commissioners, who shall apply the proceeds, or such part thereof as may be necessary, in discharge of the said arrears and costs; and the surplus, if any, shall be returned on demand to the person in possession of the goods and chattels at the time of the seizure.

fees. The fees payable upon distraints under this Act shall be such as are set forth in the Table of Fees in the said Schedule.

The goods and chattels of any person from whom any rate or tax is due may be distrained, wherever the same may be found for default in the payment of the money due from such person.

If the sum due on account of any rate from the owner of any house, building, or land remains unpaid, after notice of demand has been duly served, the Commissioners may demand the amount from the occupier for the time being of such house, building, or land, and on non-payment thereof, may recover the same by distress and sale of any goods and chattels, found on the premises; and, in such case, the occupier may deduct from the next and following payments of his rent the amount which may be so paid by or recovered from him. Provided that no arrear of rate which has remained due from the owner of any house, building, or land, for more than one year, shall be so recovered from the occupier thereof.

No distress levied by Virtue of this or the special Act shall be deemed unlawful, nor Shall any party making the same be deemed a trespasser, on account of any defect or want of form in the notice, Schedule, summons, notice of demand, warrant of distress, inventory or other proceeding relating thereto, nor shall such party be deemed a trespasser ab initio on account of any irregularity afterwards committed by him but all persons aggrieved by such irregularity, may recover full satisfaction for the special damage in any Court of competent jurisdiction.

Instead of proceeding by distress and sale, or in case of failure to realize by distress the whole or any part of the sum due in respect of any rate or tax, the Commissioners may sue the person liable to pay the same in any Court of competent jurisdiction.

Every notice, Schedule, summons, or notice of demand regarding any assessment, rate, or tax, or any money due in respect of the same, may be served personally upon the person to whom the same is addressed, or be left at his usual place of abode with some adult male member or servant of his family, or, if it cannot be so served, may be put up on some conspicuous part of such place of abode, and shall thereby be deemed to be duly served.

Proviso. Provided that, if the place of abode of the owner of any house, building, or land, in respect of which a rate is assessed be unknown, or if the owner of any such house, building, or land be not resident within the limits of the Town or Station, every such notice, summons, or notice of demand shall be deemed to be duly served if put up on some conspicuous part of the house, building, or land, in respect of Which the rate is assessed.

No assessment and no charge or demand of rate or tax, made under the authority of this or the special Act, shall be impeached or affected by reason of any mistake in the name of any person liable to pay the rate or tax or ill the description of any property or thing liable to rate or taX or any mistake in the amount of assessment, provided the directions of this Act and of the special Act be in substance and effect complied with and no proceedings under this or the special Act shall be quashed or set aside for want of form in any Court of Justice. Whoever is due, by distress and sale of any goods and chattels found on the premises, under a warrant in the form (B) in the Schedule, or to the like effect, to be issued for that purpose by the Commissioners.

Whoever wilfully obstructs or molests the Commissioners, or any of them, or any of their officers or servants, in the performance of their respective duties under this Act, shall be liable, on conviction before a Magistrate, to a penalty not exceeding fifty Rupees.

Every officer employed by the Commissioners to assist in the execution of this and the special Act, who accepts, or obtains, or attempts to obtain, any fee or gratuity whatsoever, other than his authorized salary or allowances, for doing or forbearing to do any official act; or who shall be in any wise concerned or interested in any bargain or contract made by the Commissioners, shall be removed from his office, and shall be incapable of being afterwards employed by the Commissioners, and shall be liable, on conviction before a Magistrate, to a penalty not exceeding five hundred Rupees.

No action Shall be brought against; the Commissioners, or any of their officers, or any person acting under the direction of the Commissioners, for any thing done or intended to be done under the powers of this or the special Act, until the expiration of one month nest after notice in writing shall, have been delivered or left at the office of the Commissioners, or at the place of abode of such person, explicitly stating the cause of action, and the name and place of abode of the intended plaintiff, and of his attorney or agent in the cause; and upon the trial of any such action, the plaintiff shall not be permitted to go into evidence of any cause of action, except such as is stated in the notice so delivered; and unless such notice be proved, the Court shall find for the defendant; and every such action shall be commenced within three months next after the accrual of the cause of action, and not afterwards; and if any person to whom any such notice of action is given shall, before action brought, tender sufficient amends to the plaintiff, such plaintiff shall not recover in any such action when brought; and if no such tender shall have been made, it shall be lawful for the defendant in such action, by leave of the Court where such action shall be pending, at any time before issue joined, to pay into Court such sum of money as he shall think fit, and thereupon such proceedings shall he had as in other cases where defendants are allowed to pay money into Court.

The Commissioners shall, as soon after the first day of January in every year as may be practicable, prepare a detailed statement showing the nature and amount of the receipts and disbursements on account of the Municipal Fund for the past year, and also a report of their proceedings during that year; and such statement and report shall be printed and published for general information.

Audit of accounts. The accounts of the said funds shall be audited annually by such person as the Local Government shall appoint.

34. Summary of convictions to be furnished to the Commissioners For better enabling the Commissioners to ascertain the amount of fines and penalties payable to them on account of the Municipal Fund under the provisions of Act XIV of 1850, or of the special Act, or of any other law, there shall in every month, be furnished to them by the authority adjudicating the same, a summary of all convictions under the said Acts, or under any such other law during the preceding month.

It shall be lawful for the Commissioners, with the sanction of the Local Government, to borrow and take up at interest, an the credit of the rates and taxes imposed and levied on account of the Municipal Fund under the special Act or any other Act passed in that behalf, or of a portion of them, any sums of money necessary for defraying any expenses incurred or to be incurred by them in the execution of any such Act or of Act XIV of 1856; and for the purpose of securing the re-payment of any sums so borrowed, together with such interest as aforesaid, the Commissioners may mortgage and assign over, to the person by or on behalf of whom such sums shall be advanced, the rates and taxes or the portion of them upon the credit of which such sums shall be borrowed. Provided always, that the money borrowed under the authority of this Act shall be borrowed only for works of a permanent nature, and shall not at any time exceed in the whole ten times the average annual sum received and collected on account of the Municipal Fund.

The following words and expressions in this and the special Act shall have the meanings hereby assigned to them, unless there be something in the subject or context repugnant to such construction:

Magistrate. The word Magistrate shall mean any Magistrate of Police acting for the place where the matter requiring the cognizance of a Magistrate arises.

Town. The word, Town shall include all places within the local limits of the jurisdiction of Her Majesty's Supreme Courts of Judicature at Calcutta, Madras, and Bombay.

Station. The word Station shall mean any one of the Stations of Prince of Wales Island, Singapore, and Malacca, and the dependencies thereof.

Owner. The word Owner shall mean the person for the time being receiving the rent of the land or premises in connexion with which the word is used, whether on his own account or as agent or trustee for any other person, or who would so receive the same if such land or premises were let to a tenant.

Number Words importing the singular number shall include the plural number; and words importing the plural number shall include the singular number.

Gender. Words importing the masculine gender shall include females.

Person. The word person shall include a corporation.

Take notice that the Municipal Commissioners demand from you the sum of due from * [you] as owner (or occupier) (here describe the property or thing upon which the rate or tax is imposed) for the months of 185; and that, if the sum due is not paid into the said Commissioners' Office at or if sufficient cause for the non-payment of the sum is not shown, to the Commissioners within five days from the service of this notice, a warrant of distress will be issued for the recovery of the same with costs.

Date

* In the case of a demand under Section XXV state that notice of demand has been served upon the owner, and that the sum due remains unpaid.

To (here insert the name of the Officer charged with the execution of the warrant.)

Whereas of has not paid or shown sufficient cause for the non-payment of the sum of Rupees due for the rates (or taxes) (or rates and taxes) mentioned in the margin for the months of ()185 although the said sum has been duly demanded in writing from the said and five days have elapsed since the service of the notice of demand; This is to command you to distrain the goods and chattels of the said (or as the case may be, any goods and chattels found on the premises referred to) to the amount of the said sum of Rupees, and such further sum as may be sufficient to defray the charges of taking, keeping, and selling such distress; and if, within five days next after such distress, the said sum shall not be paid, together with such further sum as may be sufficient to defray the charges of taking and keeping such distress, to sell the said goods and chattels; and having paid and deducted out of the proceeds of the sale the said sum of Rupees and the charges of taking, keeping, and selling such distress, to return the surplus, if any, on demand, to the person whom you shall find in possession of the said goods and chattels. If sufficient distress cannot be found of the goods and chattels of the said you are to certify the same to us together with this warrant.

(L.S.) The Municipal Commissioners.

Take notice that I have this day seized the goods and chattels specified in the above inventory for the sum of Rupees due for the rates (or taxes) mentioned in the margin for the months of 186 and that, unless you pay into the Office of the Municipal Commissioners the amount due, together with the costs of this distress, within five days from the day of the date of this notice, the goods and chattels will be sold.

Date

The above charge-includes all expenses, except when peons are kept in charge of property distrained, in which case four annas must be paid daily for each man.