bridges, schools, jails, court-houses, and all public matters
requiring expenditure of the taxes raised within the district, are
arranged by this Board. Some very useful information for settlers is
contained in the following:--

Statute Labour.--Every male inhabitant, from twenty-one to sixty, not
rated on the Assessment Roll, is liable to work on the highways for
two days.

Every assessed inhabitant is, in proportion to the estimate of his
real and personal property on the Roll, liable to work on the
highways, as follows:--Under L25 two days; under L50 three days; from
that to L75 four days; from that to L100 five days; and

For every L50 above L100, up to L500, one day;
" 100 " 500, " 1000, "
" 200 " 1000, " 2000, "
" 300 " 2000, " 3500, "
" 500 " 3500, one day;

the fractional part between the different sums being always reckoned
as a whole, and giving one day.

Every person possessed of a waggon, cart, or team of horses,[1] oxen,
or beasts of burthen or draft, used to draw the same, is liable to
work three days.

Indigent persons, oppressed by sickness, age, or having a large
family, can be exempted at the discretion of the town warden.

Any person liable can commute at 2s. 6d. per day, if he thinks
proper.

[Footnote 1: Team is called in Canada and in the States a span of
horses, and means two.]

THE GENERAL ASSESSMENT.

By the 59th Geo. III., chap. 7, sect. 2nd, the following is deemed
rateable property at the given valuation:--

Every town-lot in Toronto, Kingston, Niagara, and Queenston, L50;
every town-lot in Cornwall, Sandwich, Johnstown, and Belleville,
L25; every town-lot on which a dwelling is erected in Brockville,
L30; do. in Bath, L20; every acre of arable, pasture, or meadow
land, 20s.; every acre of uncultivated land, 4s.; every house
built with timber, squared or hewed on two sides, of one story in
height, and not two stories, with not more than two fireplaces, L20;
for every additional fireplace, L4; every dwelling-house built of
squared or flatted timber on two sides, of two stories in height,
with not more than two fireplaces, L30, and for every additional
fireplace, L8; every framed house under two stories in height, with
not more than two fireplaces, L35, and for every additional
fireplace L5; every brick or stone house of one story in heig