Page 271.

Municipalities.

a rate to be struck, not exceeding One shilling and sixpence in
the pound in any one year upon the annual value of all ratable
land to make good such deficiency. Such rate shall be called

the "General Rate."

324. ALL land shall be ratable save as excepted, that is to say:

What shall be ratable property.

(1) Belonging to the Crown, and not used or occupied other- 59 Vict., No. 10,

64 Vict., No. 8, Section 324.-See W.A. Law Reports, Vol. V.,
p. 28; Vol. VII., p. 245.

-- 4,

(3) Used exclusively as a public hospital, benevolent asylum,
orphanage, public school, private school (being the
property of a religious body), public library, public
museum, or mechanics' institute; or

(4.) Used or occupied exclusively for charitable purposes; or
(5.) Belonging to any religious body, and occupied only as a
place of residence of a minister of religion; or

(6.) Belonging to any religious body, and occupied only as a
convent, nunnery, or monastery, or by a religious brother-
hood or sisterhood:

Provided always, that no buildings otherwise exempted from
being rated under this or any section shall be liable to be rated by
reason of being used for the purposes of any bazaar, or as a place of
meeting for any religious, charitable, temperance, or benevolent object.

PART XIX.-RATES.

Division 1.-Annual Estimate.

159.

s. 149.

325. (1.) THE council shall, in November in each year, prepare Council to prepare two statements in writing, signed by the Mayor, the one showing the annual estimate. various works and improvements which have been effected during the 59 Vict., No. 10, current year, and the other showing the various works and improvements which it proposes should be made and executed during the year next ensuing, and the estimated cost thereof. In the month of December in each year the council may determine how far, if at all, they will adopt the statement last mentioned. The council may also in the course of the said month estimate, as nearly as may be, the amount which will be required to meet the several liabilities of the municipality and to carry out the plan for the ensuing year determined on as aforesaid, and otherwise to carry into effect the provisions of this Act, and how far the several sources of

Municipalities.

of its ordinary income, independently of rates, will be sufficient for that purpose, and what sum will be required to make up the deficiency, if any, found to exist on comparing the sum required with the estimated revenue of the municipality, independently of

rates.

(2.) The council of any newly proclaimed municipality may exercise the powers and carry out the duties and obligations granted to and imposed upon a council as soon after their election as may be practicable, having regard to the intervals of time respectively assigned for the doing of any act under the provisions of this Act; and for the purposes of this section the council of any such newly proclaimed municipality may prepare a statement and estimate in respect of the remaining period of the then current year, and any rate struck by such council shall be payable only in proportion to the unexpired period of such year.

Division 2.- Valuation.

326. THE council may, before or in the month of December in each year, make a valuation of all ratable land upon the principles of valuation hereinafter set out, and every such valuation shall remain in force until a fresh valuation has been made.

327. IN the valuation of land the following rules shall be observed:

(a.) The annual value of ratable land shall be deemed to be a sum equal to the full fair average estimated amount of rent at which such land might reasonably be expected to let from year to year on the assumption (if necessary to be made in any case) that such letting is allowed by law, less the amount of all rates and taxes, and a deduction of Twenty pounds per centum for repairs, insurance, and other out-goings.

(b.) The annual value of land which is improved or occupied shall in no case be deemed to be less than Four pounds per centum upon the fair capital value of the fee simple thereof.

(c.) When more persons than one are in separate occupation of a building erected on any portion of ratable land, each of them shall be deemed to be in occupation of a part of the land, and the value of such part shall be taken to bear the same proportion to the value of the whole of the land as the value of the part of the buildings occupied by him bears to the value of the whole of the building.

(d.)

Municipalities.

(d.) The capital value of ratable land shall be taken to be the
probable and reasonable price at which such land in fee
simple, exclusive of improvements, might be expected to
sell at the time when valued.

(e.) The annual value of ratable land which is unimproved
and unoccupied shall be taken to be not less than Seven
pounds ten shillings per centum on the capital value:
Provided that no land shall be considered to be unoccupied
if the same be a portion of the original grant from the
Crown and let or occupied with any part of the same
lands belonging to the same owner that are occupied
and rated.

(f) No allotment or separate portion of ratable land shall be
valued at a capital value of less than Thirty pounds, or
at an annual value of less than Two pounds ten shillings:
Provided that, where the same person is the owner of
two or more parcels of unoccupied land adjoining one
another, such parcels shall be valued as one.

(9.) In the case of land held under any tenure peculiar to
goldfields or mining districts, the capital value of the
land shall be estimated at the fair average value of
land of the same quality, and held under the same
tenure in the same neighbourhood, together with the
value of the buildings erected thereon, but without
regard to the value of any other improvements made or
work done upon the land, and without regard to any
metals or minerals contained or supposed to be contained
in it.

New valuation to be

328. AS soon as conveniently may be after the passing of this Act, fresh valuations shall be made in accordance with the provisions made. of the last preceding section.

59 Vict., No. 10, s. 156.

s. 157.

329. FOR the purpose of making valuations, the council may make the valuation itself, or may appoint a valuer or valuers, who Valuers. shall not be a member or members of the council, who shall make 59 Vict.. No. 10, and return a valuation in a form to be prescribed by the council from time to time, and notice of such valuation shall be given to the owner or occupier of the land valued. The valuation so returned, may be adopted by the council with or without alteration, but when adopted shall be the valuation of the council, subject to alteration as provided by this Act.

330. EVERY valuer shall, previously to acting in any valuation, make and subscribe before a Justice of the Peace a statutory declaration that he will make all valuations and otherwise perform the duties of his office faithfully and without favour.

331.

Declaration of

valuer.

59 Vict., No. 10, s. 158.

Owner where name

not known to be

rated as owner.

Municipalities.

331. A VALUER who makes a wilfully incorrect valuation shall be guilty of an offence against this Act, and liable for every such offence to a penalty not exceeding Twenty pounds.

332. EVERY valuer shall, for the purpose of making the valuation and return as aforesaid, have power to enter, between the hours of nine and five in the daytime, into and upon any ratable property without being liable to any legal proceedings on account thereof, and shall also have power to search in the Office of Land Titles and Registry of Deeds, and to inspect all plans, grants, transfers, certificates of Title, and memorials free of charge.

333. ANY valuer may put to the owner, or agent of the owner, or any person in occupation or charge of any ratable lands which such valuer is authorised to value, any questions necessary to enable such valuer to state correctly the several particulars required to be stated in his valuation with regard to the land. Every person who, after being informed by the valuer of the purpose in putting such questions, and of his authority to put the same, refuses or omits to answer the same to the best of his knowledge and belief, or makes any false answer or statement in reply to any questions, shall, for every such offence, be liable to a penalty not exceeding Ten pounds.

334. WHENEVER the name of any owner liable to be rated or charged with payment of a rate is not known to the council or to the person making the valuation, it shall be sufficient to rate, or Loc. Govt. Act (Vic.) serve notice, or to make demand upon such owner by the designation of "the owner," without stating his name.

8. 255.

The rest of this part applicable to all

rates.

Ibid., s. 270.

Rates to be made for particular periods.

Manner of making
rate.
Ibid., B. 261.

Division 3.-General Provisions as to Rates.

335. SUBJECT to the provisions herein before contained with respect to rates, the following provisions shall apply :—

336. THE financial year for which a rate is declared by a council shall be for the year ending the thirty-first day of October next, after the declaring of such rate, and each financial year shall end on that date: Provided, however, that this section shall not prevent the council from making or levying during any financial year any rate authorised by this Act.

337. WHENEVER any general rate has been struck by the council, the mayor shall, on a vacant page or pages of the rate-book, to be left blank for such purpose, enter a memorandum of such order,

Page 275.

Municipalities.

ss. 164, 172.

order, and shall sign the same, and publish a copy of the same
in some newspaper; and thereupon the said rate shall become due See 59 Vict., No. 10,
and payable in moieties on the first day of January and the first
day of July respectively by the owner or occupier: Provided
however that if any occupier not liable as between himself and
the owner to pay rates shall be compelled to pay the same, such rates.
occupier may either deduct the amount so paid from any rent then
due or thereafter to become due, to the owner, or such amount

Who liable to pay

64 Vict., No. 8, Section 337.-See W.A. Law Reports, Vol. VII.,
p. 243.

up rate-book.

Rate Book," according to the form contained in the Thirteenth er of making
Schedule to this Act, and shall enter therein all ratable land within 59 Vict., No. 10,
the municipality, and shall, in the appropriate column, state the 8.162.
ratable value, and when necessary the unimproved value of the same; Thirteenth Schedule.
and the council shall cause to be entered in the said book the
names of the occupier and owner, and other particulars indicated
by the form given in the said schedule; and such book shall be
made up and completed in December in each year, and the mayor
shall then initial the bottom of each page therein, and shall set his
initials against any alteration or erasure therein, and the said rate-
book shall at all times thereafter be open to inspection. In connec-
tion with the preparation of any "Rate-book " or " Electoral List,"
the town clerk or his agent may search in the office of Land Titles
and Registry of Deeds and inspect all grants, transfers, certificates
of title, memorials, and plans free of charge:

Provided always, that the council may, in its discretion,
instead of causing to be prepared and entered in the rate-book fresh
valuations in any year, use the valuations of the last or any previous
year with such alterations and additions as appear necessary.

339. IF it appears at any time to the council that any ratable Amending rate-book land has, since the declaring of a rate, been improved by the on improvement of erection or partial erection of any premises or other improvements, it property. shall be competent for the council thereupon, or from time to time thereafter, to amend the valuation of such ratable land.

Amending rate-book.

s. 163.

340. IF it appears at any time to the council that any land has not been valued in accordance with the provisions of this Act, 59 Vict., No. 10, or ought to have been entered in the rate-book, and have been omitted therefrom, or that the name of any person has been inserted therein as the owner or occupier of any land in respect of which some other person ought to have been rated, or that any other matter shall need rectification, the council may cause such land to be

duly