Ordinances, with orders in council, rules, and regulations.

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Title:
Ordinances, with orders in council, rules, and regulations.
Uniform Title:
Saint Lucia. Ordinances
Physical Description:
1902- ; 33 cm.
Language:
English
Creator:
Saint Lucia
Publisher:
G. P. O.
Place of Publication:
Castries
Publication Date:

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Subjects / Keywords:
Law -- Saint Lucia   ( lcsh )
Genre:
serial   ( sobekcm )
Spatial Coverage:
Caribbean

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Funding:
Support for the development of the technical infrastructure and partner training provided by the United States Department of Education TICFIA program.

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Source Institution:
FIU: College of Law
Holding Location:
FIU: College of Law
Rights Management:
All rights reserved by the source institution.
Resource Identifier:
oclc - 18446808
System ID:
AA00000353:00024

Full Text
/A 4/.


12&


Bural House Tax Ordinance, 1915.


[1915.


A.7


I assent.
G. B. HADDON-SMITH,
Governor.
7th December, 1915.


SAINT LUCIA.


No. 25 of 1915.


AN ORDINANCE to provide for the management, assessment
and collection of a Rural House Tax.

[ 18th December, 1915. ]

BE it enacted by the Governor, with the advice and consent
of the Legislative Council of St. Lucia, as follows:--


No. 25.]










124


No. 25.] Rural House Tax Ordinance, 1915. [1915.




Short title. 1. This Ordinance may be cited as the Rural House Tax
Ordinance, 1915.

Interpretation of 2. In this Ordinance unless the context otherwise requires :-
terms.
House" means any dwelling house, and includes houses
inhabited by labourers and other persons employed on
plantations or estates, and any outhouse or other
building used in connection with a dwelling house,
store, shed, or any other kind of building or tene-
ment whatsoever, situated outside any town or vil-
lage, except labourers' barracks and such buildings and
machinery as are exclusively used for plantation pur-
poses, but shall include estate managers' and overseers
houses.
Labourers' Barracks" means a building divided into
separate compartments situated on a plantation and used
by the plantation owner for housing a number of labour-
ers employed on such plantation, or a collection of huts
placed either in a line or contiguous to each other and
used by the plantation owner for the purpose aforesaid,
for which no rent is paid by the labourers either in money
or in kind.
Land" -T eans any plantation, estate, or other land what-
soever, whether cultivated or uncultivated.
Taxes" means any tax, rate or impost levied under the
authority of this Ordinance.
Treasurer" means the Treasurer of this Colony or his
lawful deputy and in matters relating to a District
Revenue Office includes the officer in charge of such office.
Town" means Castries as defined by section ninety of the
Castries Ordinance, 1888, or any Ordinance amending or
substituted for the same, or any town fixed and defined
by Proclamation under the Towns and Villages Ordin-
ance, 1887, or any Ordinance amending or substituted
for the same.
Village" means any village fixed and defined by Pro-
clamation under the Towns and Villages Ordinance, 1887,
or any Ordinance amending or substituted for the same.

Rates of Taxation.
netA of taxe. 8. There shall be raised, levied, collected, and paid into the
Treasury on all houses situated outside of the limits of any











Rural House Tax Ordinance, 1915.


Town or Village and included in the tax rolls prepared under
the authority of this Ordinance the following taxes:-
Upon houses of which the assessed annual rental shall be:
5 and under-Four shillings per house.
Over 5 and not exceeding 7 10s.-Six shillings per
house.
Over 7 10s. and not exceeding 10-Eight shillings per
house.
Over 10 and not exceeding 12 10s.-Fifteen shillings
per house.
Over 12 10s. and not exceeding 15-Twenty shillings
per house.
Over 15 and not exceeding 20-Twenty-eight shill-
ings per house.
Over 20-at the rate of 7 per centum of the assessed
annual rental.

Exemptions.
4. (1) Houses, being the property of His Majesty or bf the
Colony and used exclusively for public, military, or naval pur-
poses, and houses dedicated and used exclusively for public
charitable purposes, or for public worship, or for educational
purposes under the provisions of the Education Ordinance, 1913,
or any Ordinance amending or substituted for the same, shall
be exempted from the payment of taxes under this Ordinance.
(2) No house constructed of poles and thatch or poles, thatch
and wattle and being without wooden floors or wooden walls
shall be subject to taxation under this Ordinance unless the
owner is beneficially entitled in possession to land containing
by admeasurement one-half of an acre or more.

Abatements.
5. The Governor in Council may remit wholly or in part any
tax on the ground of poverty of the person liable to pay the
same, or that the tax is oppressive, and the power to remit a tax
shall include the power to remit any interest, fees, or other
charges thereon.
Districts.
6. For the purposes of Assessment the Colony shall be divided
into Districts, and such Districts shall be the Judicial Districts
of the Colony as constituted under the District Courts Ordinance,
1888, or any Ordinance amending or substituted for the same.


Special exemptie
from taxation.












General power of
Governor to remit
or refund a tax.




Assessment dis-
tricts are judicial
districts.


No. 25.]


L1915.











126


Rural House Tax Ordinance, 1915.


Appointment and
duties of Tax
Offioer.




Appointment of
assistant Tax
Officers.


Tear of assessment.


Assessment by Tax
Officer.


Sources of
assessment.







Registrar's return.


7. The Governor may appoint a Tax Officer, whose duty shall
be to make assessments for taxes throughout the Colony in
accordance with the provisions of this Ordinance, to compile the
Tax Rolls hereinafter referred to and to carry out such instruc-
tions as may from time to time be issued to him by the Treasurer
for his guidance in connection therewith.

8. The Governor may appoint Assistant Tax Officers, and any
person or persons so appointed shall, subject to any restrictions
imposed by the Governor, have the powers of and shall be sub-
ject to the duties of the Tax Officer. The Wardens for the time
being of the Towns of Soufriere and Vieux-Fort and of the Vil-
lages of Dennery, Anse-la-Raye and Gros-Islet shall be ex officio
Assistant Tax Officers for the judicial districts in which the
Town or Village for which they are appointed is situate.

Assessment and Preparation of Tax Rolls.
9. Every assessment shall be made as on the 1st day of
January for the ensuing year.

10. The Tax Officer shall ascertain and assess the value of the
annual rental of all houses owned by every person liable to pay
taxes in respect of such ownership.

11. The Tax Officer shall make assessments for taxes from the
following sources of information:-
(a) The Tax Rolls of the preceding year;
(b) Inspection by himself or any assistant Tax Officer;
(c) Information given by the Registrar of Deeds and
Mortgages or by any owner under the provisions of this
Ordinance;
(d) Any other lawful source.

12. It shall be the duty of the Registrar of Deeds and Mort-
gages to furnish the Tax Officer in the month of January in every
year with a return of all conveyances on sale of any house
(other than houses within a town or village) registered in the
Office of Deeds and Mortgages during the preceding year, which
return shall contain-
(a) The date of the conveyance;
(b) The name and description of every party to the con-
veyance;


No. 25.1


[1915.









127


No. 25.]


RBral Howue Tax Ordinance, 1915.


[1915.


(c) The situation of all houses affected by the conveyance;
(d) In the case of a house the purchase money thereof.


13. (1) Any person who shall become the owner of any house Notification by
shall, within thirty days after he has become the owner, give purchaser.
notice in writing thereof to the Treasurer in Castries or Sub-
Collector in the District in which the house is situated.
(2) Such notice shall contain the name of the person from
whom the house has been purchased, the situation and the
annual rental value thereof.
(3) Any person who fails to comply with any requirement of
this section shall be liable, on summary conviction, to a penalty
not exceeding Five pounds.

14. The Tax Officer shall, before the 30th day of June in Preparation. &c.,
each year, make out, for each district, a list in alphabetical of Tax Rons.
order of every person assessed, adding a description of each
house in respect of which such person is assessed, and the
amounts of such assessments and of the tax imposed thereon,
which list shall be in such form as may be approved by the
Governor. Each of the said lists (hereinafter called a "Tax
Itoll ") shall, when completed, be signed by the Tax Officer and
certified by him to be correct, and shall be forwarded by the
Tax Officer to the Magistrate of the District to which it relates,
not later than seven days before the day fixed for the hearing
of assessment appeals.

15. (1) The Tax Officer shall, before the thirty-first day of Notice of assess-
August in every year, cause a notice of assessment in the form ment.
set out in the First Schedule to this Ordinance to be served
upon all owners of houses, which notice shall contain-
(a) The situation of each house in respect of which the
owner is assessed, the annual rental value thereof, and the
amount of the tax imposed.
(b) A statement to the effect that if dissatisfied with the
assessment, he may give notice to the Magistrate of the
district of his intention to object to the same not less
than ten days before the day for hearing assessment
appeals.
(c) An intimation of the day fixed for the hearing of
assessment appeals.











128


Rural House Tax Ordinance, 1915.


Powers of inspec-
tion and survey by
Tax Officer, kc.





Assessment of
vacant houses.




Manner of assessing
annual rental value.








Procedure to
ensure correctness
of assessment.


(2) Such notices shall be served either by the Tax Officer or
Assistant Tax Officers or by persons appointed for the purpose
(hereinafter called servers").
(3) Unless the Treasurer shall otherwise direct, the notices
shall be delivered to, or be left at, the dwelling house or usual
place of abode of the owner, or in the absence of any person
with whom the notice can be left, be affixed on a conspicuous
part of the house in respect of which the tax is assessed. The
persons serving the notices shall enter in a book to be provided
for that purpose the names of the persons by them so served
and the manner of the service.

16. If the Tax Officer shall require an inspection of any
premises for the purposes of assessing the same under this
Ordinance, he may, at all reasonable times go upon and inspect
all premises belonging to such owner and the owner shall, upon
the requisition of the Tax Officer or other persons authorized as
aforesaid, point out to the Tax Officer or other persons authorised
as aforesaid, what houses are in possession of such owner.

17. Where the occupant of houses liable to be charged with
taxes shall be absent and the owner is unknown to the Tax
Officer, the Tax Officer shall, to the best of his information and
judgment after enquiry or inspection, assess the said houses in
the name of the reputed owner or owners thereof.

18. The annual rental value of any house shall for the pur-
poses of this Ordinance-
(a) be considered to be the amount of rent which would be
obtained from such house if rented at its full value such
amount not being less than the amount of rent actually
payable;
(b) be its rental value irrespective of the house tax and the
amount of the latter shall not be considered when calcu-
lating the assessed annual rental.

19. The Magistrate of the District in which the house to be
assessed is situated shall, on the application of the Tax Officer,
summon any person to appear before such Magistrate at the
Magistrate's Court for the purpose of giving such information
on oath as may be required by the Tax Offieer for the proper
assessment of the annual rental of such house. And the Magis-
trate is hereby authorised to administer such an oath. A copy


No. 25.]


[1915.











129


Rural House Tax Ordinance, 1915.


of every such summons shall be served by a Police or other
Constable upon the person to whom it is directed, either per-
sonally, or if such person cannot conveniently be met with, by
leaving it for him at his last or most usual place of abode, at
least five days before the day named for his attendance.

20. If any person fails to attend to a summons served on
him under the provisions of this Ordinance, or attending
pursuant to such summons, wilfully neglects or refuses to
be sworn or to answer such questions as may be asked of him
by the Tax Officer (who shall be present at the enquiry), or by a
Magistrate, or shall refuse to answer any question which may
be put to him by the Tax Officer, or by a Magistrate, in order to
evade giving an account of any house or land possessed by
him, or whereof an account is required of him under this
Ordinance, he shall be liable, on summary conviction, to a
penalty not exceeding Twenty-five Pounds.

21. If any person specially appointed by the Tax Officer neg-
lects or refuses to perform any duty required of him by this
Ordinance, he shall be liable, on summary conviction, to a
penalty not exceeding Ten Pounds.

Appeals.
22. Each Magistrate shall hold one or more special District
Courts in each district on some day or days during the month
of October in each year for the purpose of hearing objections
to, and appeals from, the assessments made by the Tax
Officer, and settling any amendments, which in his discretion
he, as Magistrate, may deem necessary.


Penalty for wilful
acts of evasion.










Penalty for neglect
of duty


Assessment Appeals
to beheld in
October in each
year.


23. The Tax Officer shall be present at the Appeal District Fixing dates of the
Courts on the day fixed by the Magistrate and in order that Appeal Courts.
the attendance of the Tax Officer shall not be required at more
than one Court on one day, such Courts shall be fixed by the
Magistrate in consultation with the Tax Officer, before the
issue of the assessment notices referred to in section 15 of this
Ordinance.

24. Notice of the day or days fixed in each district for the Publicationofdates
hearing of assessment appeals as aforesaid shall be given by the xed for the Appeal
Magistrate not less than three weeks prior to the day or days so
fixed by advertising the same in the Gazette and in a local paper,


No. 25.]


[1915.












180


BRral House Tax Ordinance. 1915.


Procedure at the
Appeal Courts.















Tax Roll to be
certified by the
Magistrate after
lose of Court.




The certified Tax
Rolls to be final
evidence of the
legality of their
contents.



Procedure for the
assessment of
persons liable to
pay taxes who have
been omitted from
Tax Rolls.


if any, and also in each respective district by affixing a notice
thereof to an outer door of each Church (subject to the permis-
sion of the Incumbent or Cur6) District Court, Police Station
and Warden's Office in the towns and villages.

25. If any person affected by any assessment is dissatisfied
with the same and gives notice to the Magistrate of his inten-
tion to object to the same not less than ten days before the day
notified as fixed for the hearing of appeals, or if any person
affected by any assessment is summoned by the Magistrate or
the Tax Officer to attend the Court to show cause why his
assessment should not be increased or altered and the summons
is served at least ten days before the day named for his attend-
ance, it shall be lawful for the Magistrate to enquire into the
assessment and for that purpose to examine on oath, the party
objecting or summoned, and any witness, touching the matter
of the assessment, and to confirm, annul, augment, or correct
the assessment. Copies of all notices to the Magistrate of inten-
tion to object to any assessment shall on receipt thereof be for-
warded by the Magistrate to the Tax Officer,

26. Within reasonable time after the closing of the Appeal
District Court and not later than the twenty-first day of October
the Magistrate shall certify under his hand on each Tax Roll
received by him that the Appeal Court has been duly held,
and shall forward the same to the Treasurer corrected according
to the result of any appeals to him.

27. The amount of the taxes to be collected under this Ordin-
ance, except in cases where it may be otherwise specially
directed, shall be ascertained from the several Tax Rolls cer-
tified and signed as hereinbefore provided; and the said Tax
Rolls- shall, subject to the provisions of the next section hereof,
be deemed final and conclusive.

28. If any person liable to pay taxes in respect of any
house or houses shall not have been included therefore in the
Tax Rolls, the omissions shall not exempt him from the payment
of taxes which may be due by him. In such case it shall be
lawful for the Tax Officer to ascertain, determine, and assess
what amount of taxes may be due by such person and to serve
a notice on such person in the manner prescribed for serving
a notice of assessment ordering payment of the same to be


No. 25.]


[1915.









Rural House lax Ordinance, 1915.


made to the Treasurer within ten days from the date of
such service and the Tax Officer shall thereupon send a
signed note to the Treasurer, stating that such an assessment
and order has been made and served. In default of payment,
the Treasurer shall proceed for the recovery of the same
in the manner hereinafter specified for the collection of
taxes in default: Provided that if such person assessed in the
manner mentioned in this section shall within seven days after
the service on him of the Tax Officer's order for payment, give
both to such officer and to the Magistrate of the district, within
which the property affected is situate, a notice of his intention
to appeal from such assessment, the Tax Officer shall thereupon
inform the Treasurer of such notice of appeal and the Magis-
trate shall fix a day for the hearing of the appeal, and after
hearing the evidence shall confirm, annul, augment, or correct
the assessment and order for payment, and shall forward a copy
of his decision to the Treasurer, who, in default of payment,
shall proceed for the recovery of the taxes as hereinafter pro-
vided. The assessment and order to pay may be made and
served by the Tax Officer at any time within twelve months
from the first day on which the tax would have been payable if
assessed in the ordinary way.


29. If on the information of the owner of any house the Tax
Officer is satisfied that the assessment thereof is excessive such
assessment may be amended on the application of the Tax Officer
at the Appeal Court, though no notice of appeal has been
given by the owner.

Payment of Taxes.
30. (1) The taxes payable in any year shall be paid by the
persons liable to pay them, between the first day of November
in such year and the last day in February of the following year,
and all taxes shall be paid to the Treasurer at the Treasury
in Castries, or at the Revenue Office of the District in which
the house liable is situate.
(2) The tenants, or occupiers, or receiver, or attorney, or
manager, or any other person in charge, or having the control
of all houses liable to be taxed by virtue of this Ordinance are
hereby empowered to pay the tax assessed upon such houses, and
the tenants or occupiers are hereby allowed to deduct the amount
of the tax paid by them out of the rent which may then be due
or may thereafter become payable in respect of such houses,


Amendment of
assessment without
appeal.




Treasurer zo receive
taxes in November
until February
following.


No. 25.]


[1915.










132


Rural House Tax Ordinance, 1915.


Receipts to be
given for taxes.


Taxes may be paid
before the 1st of
November.



Tax ranks as a frst
privileged claim.





Tax in default is a
Judgment debt and
iutere4t is payable
th;areon.






Tax in default may
be registered like a
Judgment.






Notification in the
Gafette of execu-
tion on moveables.


together with compensation for all actual loss suffered in con-
sequence of any execution or other legal proceedings.

31. The Treasurer shall grant to the person making payment
of any taxes a printed receipt for the same under his hand from
a numbered counterfoil book.

32. It shall be lawful for the Treasurer, before the first day
of November in any year, to receive payment of taxes for that
year.

Recovery of taxes.
33. (1) All taxes together with the interest accrued thereon
and costs shall rank by privilege without registration upon the
proceeds of the moveables which according to the provisions of
this Ordinance may be taken in execution for the same, as well
as upon the proceeds of the moveable or immoveable property
in respect of which the said taxes are due, prior to all claims
except law costs and debts due to the Crown.
(2) After February in any year the taxes for the preceding
year shall be deemed to be judgment debts due by the persons
assessed, as defendants, in favour of the Treasurer, as plaintiff,
and shall be payable to the Treasurer together with a further
sum by way of interest, equal to two per centum of the amount
of taxes due, for every period of three months or part thereof
computing from the 1st day of March until paid, with costs;
and execution for the recovery of the same may be issued on
the written application of the Treasurer as hereinafter provided.
(3) A certificate under the hand of the Treasurer stating
the amount of any unpaid tax and the date it became due, may
be registered like a judgment in the Registry of Deeds and
Mortgages and with like effect and after the satisfaction of this
judgment a certificate of payment thereof under the hand of
the Treasurer may be registered in the Registry of Deeds and
Mortgages and shall have the effect of discharging this judgment,
such certificate shall be registered free of charge.
(4) The Treasurer shall on or before the fifteenth day of
February notify in the Gazette, and in a local newspaper, if
any, that after February moveables may be taken in execution
and sold for taxes unpaid after the last day of February.
On or before the seventeenth day of February or so soon there-
after as practicable, the Treasurer shall cause a copy of such
notification to be affixed to an outer door of each Church (subject


No. 25.]


[1915.










1881


No. 25.]


BiRral fouse Tax Oi'dinance, 1915.


[1915.


to the permission of the Incumbent or CurB), District Court,
Police Station and Warden's Office in the'towns and villages.
(5) The Treasurer shall on or before the fifteenth day of Notifcation of exe-
March notify in the Gazette that after March buildings which onon houses &
are moveables, land, and land with immoveable buildings there-
on, may be taken in execution and sold for any taxes unpaid
after the thirty-first day of March. On or before the seven-
teenth day of March, or so soon thereafter as practicable, the
Treasurer shall cause a copy of such notification to be affixed as
directed in the last preceding subsection.
(6) The failure to publish or affix or serve any of the foregoing Publication of
notices shall not affect the exigibility of any unpaid tax. noticesnotessential.
(7) Execution on moveables may be made at any time after Execution on move-
February for any unpaid tax under a writ of execution issued in ablesfrom
the District Court in the District in which the assessment was
made, on the written application of the Treasurer, on the move-
ables of the defendant or on the moveables which may be found
upon the property in respect of which the tax is due. Provided
that execution on buildings which are inoveables shall only be
made after the thirty-first day of March, as provided in the next
subsection.
(8) Execution on buildings which are moveables may be made Execution on
at any time after March for any unpaid tax under a writ of buildings.
execution issued in the District Court in the District in which
the assessment was made, on the written application of the
Treasurer.
(9) Any unpaid surplus of the proceeds of the sale of move- Disposal of surplus
ables, remaining after deduction of the whole amount exigible ov esa b le of
under the writ of execution in the District Court, shall be paid
to the person in whose possession the Imiuvc-..l..s were when the
seizure was made. If there be a claim to such surplus which is
admitted by the person against whom the seizure was made, it
shall be paid to the claimant; but if the claim is contested the
surplus shall be retained subject to the decision of the District
Court in which the writ of execution was issued.
(10) (a) Execution on land only or on land together with im- Execution on im.
moveable buildings thereon may be made at any time after March moveables from the
for any unpaid tax under a writ of execution issued ia the Royal Royal Court.
Court, on the written application of the Treasurer, and the pro-
ceeds of sale shall after deduction by the Sheriff of the
taxes due, with interest, costs and expenses, be returned in the
Royal Court for distribution among the persons,and their creditors,
who according to the record and the claims filed setting out and
proving ownership, are judicially held to be entitled to the same.











134


Rural House Tax Ordinance, 1915.


Tax Officer and
assistant Tax
Officers to assist
with information.



Postponement of
sales.









i .- .I .rities do
i.-,t i.vilidate exe-
cution of sale.





Sale of immoveables
by instalments.





Cost of collecting
on recovering tax
in arrears.


(b) On each person assessed whose taxes are unpaid after the
thirty-first day of March, and on the owner (if known) of the
immoveable, the Treasurer shall, before applying for the issue
of a writ of execution against immoveables, cause to be served
a notice of his intention to apply seven days after the service of
such notice, for a writ of execution under the preceding sub-
section.
(11) The Tax Officer and assistant Tax Officers shall give
information and assistance for the purpose of identifying and
describing the moveable buildings, lands or lands with immove-
able buildings to be taken in execution, and shall give assistance
generally to the Treasurer in carrying out the provisions of this
Ordinance.
(12) If from any cause a sale cannot or does not take place, or
is incomplete, on the day appointed for the sale, it may be post-
poned or continued from time to time until it is effected or
completed. Provided that in the case of executions in the Royal
Court a further notice stating the time and place of the adjourned
sale shall be published once at least in the Gazette and, if the
Sheriff deems it necessary, in a local newspaper, if any. And
if a sale in the Royal Court or the District Court does not take
place before the writ of execution is returnable into Court, the
delay for returning the said writ shall be ipso facto extended and
it may be returned within seven days of the sale.
(13) No execution or sale under the provisions of this Ordin-
ance shall be invalid for any error, omission, irregularity or
informality, but if the existence of any such is lawfully urged
and is proved and an actual injustice results therefrom, the Court,
Judge or Magistrate shall maintain the proceedings previous
thereto, and if a re-sale is necessary, it shall take place in accord-
ance with the conditions prescribed in the judgment or order of
the Court, Judge or Magistrate.
(14) Subject to the provisions of this Ordinance, any execution
and sale under this Ordinance, whether against moveable or im-
moveable property, shall be made on the same terms and condi-
tions and have the like effect as in the case of corresponding
executions and sales in ordinary civil cases, under the law and
procedure for the time being in force governing any such
execution and sale.
(15) The costs and expenses of collecting and recovering
taxes which have become judgment debts for being in arrear
and unpaid after February shall be as set forth in the Second
Schedule to this Ordinance; and when recovered, all such costs


No. 25.]


[1915.











135


Rural House Tax Ordinance, 1915.


shall be paid into the Treasury for the use of this Colony, and
all such expenses to the parties entitled thereto.
(16) When a seizure is made under the provisions of this
Ordinance it shall not be necessary for any inventory or minutes
in respect of such seizure to be signed by, or served on, any party
or person.

Miscellaneous.
34. (1) Subject to such regulations as may from time to time
be made by the Governor in Council and on payment of any
fees therein provided, the Treasurer shall-
(a) allow any person to search the Tax Rolls, and
(b) give a copy, certified under his hand to be a true copy, of
any entry in the Tax Rolls to any person requiring it.
(2) The Tax Rolls and every copy of an entry therein certi-
fied as aforesaid shall be admissible as evidence of the facts
therein recorded in all proceedings in or before any Court.

35. No summons, process or other document issued by or for
any person acting under this Ordinance shall be subject to stamp
duty.

36. All penalties imposed by this Ordinance shall be paid to
the Treasurer for the public uses of this Colony. The Governor
in Council may award any portion not exceeding one-half to
the person through whose information a penalty is recovered.

37. The burden of proof of exemption from or abatement of
any tax under this Ordinance shall lie on the party claiming
the exemption or abatement.

38. Any prosecution instituted against any person for the
commission of any offence against the provisions of this Ordin-
ance shall be commenced within twelve months from the time
of the offence committed and not afterwards.


Minutes of seizure
need not be signed.


Searches and
certified copies of
tax rolls.


Exemption from
stamp duties.


Penalties to be paid
to Treasurer.




Onus probandi.



Prosecutions to
commence within
one year.


39. The Treasurer shall not, nor shall any other public officer, Indemnity of
be liable to any action, suit, or proceeding for or in respect of Treasurer.
any act or matter bond fide done or omitted to be done in the
exercise or supposed exercise of the powers of this Ordinance.


No. 25.]


[1915.












N.A.. 25.]


136'

Rural Houase TVax Ordina~ce;s 1915.


[1916.


Fineforobstruoting 40. If any person shall molest, obstruct, or hinder any officer
execution of legal employed in the due execution of any of his duties under or by
duties. virtue of this Ordinance, every person so offending shall for
every such offence be liable, on summary conviction, to a
penalty not exceeding Twenty Pounds:

Power for altering 41. The Governor in Council may at any period extend or
thetimesmentioned alter the time fixed for the performance of any duty under this
Ordinance, or may by proclamation alter the time fixed under
this Ordinance for the payment of any taxes.

Governormay make 42. The Governor in Council may make regulations for the
regulations. better carrying out of the purposes of this Ordinance and may
attach penalties for the breach of such regulations.

Governor may alter 43. The Governor in Council may from time to time add to
Forms. the Forms prescribed by this Ordinance and also alter or rescind
any of the same.

Proceeds of taxes to 44. (1) The proceeds of the taxes levied under this Ordinance
be placedto credit shall be placed in the Treasury to the credit of a fund to be
named the "Roads Fund." This fund shall be utilized
(a) for the payment of interest and sinking fund on any
loans raised for the purposes set out in sub-sections
(6) and (c); and any surplus after due provision for
the payment of interest and sinking fund as afore-
said shall be applied to the like purposes.
(6) for the reconstruction and improvement of existing
roads and bridges and any purposes directly connect-
ed with the object;
(c) for the construction and maintenance of new roads
and bridges.
(2) The Treasurer is authorised to transfer every year from
the "Roads Fund" to the credit of the public funds of the
Colony the sum of one hundred and fifty pounds to meet the
cost of the assessment and collection of the taxes levied under
the provisions of this Ordinance, and should the said sum be
insufficient for the purpose, any excess of expenditure shall be
defrayed from the General Revenue of the Colony; provided
that in the first year, 1916, the entire expenditure for assessment
and collection shall be borne by the Roads Fund".















Rural SHouse iTax FOrdinance, 1915.


45. This
1916.


Ordinance shall come into force on the 1st January,


1915-1274.


FIRST SCHEDULE.

ST. LUCIA.
RURAL HOUSE TAX.

Assessment No.............
To .......................................... ...... of .........................................
Take notice that an assessment has been duly made on you for the year
as shewn below.


If you intend to object to this Assessment, you must GIVE NOTICE IN
WRITING, and state the grounds of objection to the Magistrate of the District,
TEN days before the date fixed for hearing Appeals in your District.
(for dates of Appeal Court see back hereof).


It may make an appeal unnecessary if ENQUIRIES regarding the Assessment
are first addressed to the REVENUE OFFICER of your District, or to the TAX
OFFICER, CASTRIES.
...... ...................... ............. .... Tax Oficer.

The amount due is payable between the 1st November and the 28th February, at
the Treasury in Castries or the Revenue Office of the District, in which
the house liable is situated and should be paid without further notice.

HOUSES.

Name and Situation. Assessed annual Tax.
rental value.
T a d.




TOTAL AMouNT PAYABLE ...


Section 14.


__


iNo. 125.]


< [1915.













138


Rural House Tax Ordinance, 1915.


* State the ground
of objection.


(Back of Form.)
Appeal Courts for the hearing of objections against assessment will be held as
undernoted:-

For the of Where Held. Date.


...Court House,






NOTICE OF APPEAL MAY BE GIVEN ON THIS FORM.


The within charge is appealed against on the ground that *.......................






............................. Signature.

............................ Residence.

............................ Date.

NOTE.-If the appeal is not made on this form, the notice of appeal should contain the
number of the assessment, the name of person assessed, amount of assessment and description
of property, besides the reasons for appealing.


Section M (15).


SECOND SCHEDULE.

ST. LUCIA.
RURAL HOUSE TAX.

Table of Costs recoverable after default in payment of taxes.

Collection Fee.
Upon payment after February of each tax due as a Judgment debt for being
in arrear, a collection fee shall be payable according to the following scale:-


No. 25.]


[1915.











139

Rural House Tax Ordinance, 1915.


Scale.
Amount of tax.

Not exceeding ten shillings
Exceeding ten shillings, but not exceeding one pound
Exceeding one pound ......


Collection Fee.

Sixpence.
One shilling.
Five per centum of
the amount of tax
in arrear.


Execution in the District Court.
1. Collection fee as above.
2. Fee on seizure ... ... ... .. ... 6d.
3. Further costs (commencing with the first fee after Bailiff's fee for execution)
and expenses (if any) as in executions in civil cases in the District Courts.
Provided that the travelling expenses of the seizing officer shall not exceed in
any case the actual expenses incurred by such seizing officer and shall be taxed by
the proper officer and paid to the seizing officer.

Execution in the Royal Court.
1. Collection fee as above.
2. Fee on seizure ... ........ ... 3/.
3. Further costs (commencing with the first fee after mileage) and expenses (if
any) as in executions in civil cases in the Royal Court. Provided that the fee for
the advertisement of the notice of an adjourned sale shall be one shilling, whether
published in the Gazette or in a newspaper of the Colony.
Provided that the travelling expenses of the seizing officer shall not exceed in
any case the actual expenses incurred by such seizing officer and shall be taxed by
the proper officer and paid to the seizing officer.





P"ased the Legislative Cowncil this 16th day of November, 1915.

B. P. E. BULSTRODE,
Clerk of Councils.


1916-1274.


PRINTED BY THE GOVERNMENT PRINTER, AT THE GOVERNMENT PRINTING OFFICE,
CASTRIS, ST. LUCIA.


No. 25.]


[1915.