ht, and
not more than two fireplaces, L40; every additional fireplace, L10;
every framed, brick, or stone house, of two stories in height, and
not more than two fireplaces, L60; every additional fireplace, L10;
every grist-mill wrought by water, with one pair of stones, L150;
every additional pair, L50; every sawmill, L100; every merchant's
shop, L200; every storehouse owned or occupied for the receiving and
forwarding of goods, wares, or merchandize, for hire or gain, L200;
every stud-horse, kept for hire or gain, L100; every horse of the
age of three years and upwards, L8; oxen of the age of four years
and upwards, per head, L4; milch cows, per head, L3; horned cattle,
from the age of two years to four years, per head, L1; every close
carriage with four wheels, kept for pleasure, L100; every phaeton,
or other open carriage, with four wheels, kept for pleasure only,
L25; every curricle, gig, or other carriage, with two wheels, kept
for pleasure only, L20; every waggon kept for pleasure only L15;
every stove in a room where there is no fireplace to be considered
a fireplace.

All lands are rateable, held in fee-simple, or promise of
fee-simple, by the land board certificate, order of council, or
certificate of any governor of Canada, or by lease. The sum levied
in no case to be greater than one penny in the pound for any one
year.

The Queen, should she be possessed of, or in occupation of any
property in the province, is exempted from the payment of taxes.

Each township of a district elects its own officers; at meetings held
annually, on the first Monday in January, and called by the township
clerk, after he has obtained a warrant from two or more justices of
the peace. All freeholders above twenty-one years of age are entitled
to a vote, and choose the undermentioned officers, viz.--one assessor
and a collector, with pound-keepers and path-masters, or overseers of
highways, three town-wardens, and from three to eighteen
fence-viewers, whose duty it is to regulate fences. These
town-officers are liable to penalty for refusing to serve, but cannot
be elected oftener than once in three years: they have cognizance of
all matters relating to cattle, height and nature of enclosures, and
nuisances. Their duties are regulated by the district council's
by-laws.

Each district has an inspector of licenses, deputy clerk of the c