Penalty for me lect or n all

Liability to pay tax for whole year

[120]

pleasure or profit. The following certificate is left with you, to be filled up and transmitted to me within six days from the delivering hereof,

Dated this day of A. D.

FORM OF RETURN

I certify that the number of horses, carriages and sleighs owned or kept by me for pleasure or profit, since the first day of

A. D. is or are

3. Any person or persons keeping or owning any horse, carriage or sleigh, and who shall neglect or refuse to make due return thereof within the time specified, or who shall give a false statement relative to the number of horses, carriages or sleighs owned or kept by him, shall be subject to the penalties of this By—law.

4. Any person becoming possessed of or owning, or keeping any horse, carriage or sleigh during any part of the period between the first day of January, and the thirty-first day of December, in any year, shall be liable to the tax on such horse, carriage or sleigh imposed by this ByJaw, as if he had possessed, owned or kept such horse, carriage or sleigh for a whole year, and the collector thereof is hereby empowered and required to demand and enforce such tax of and from the owner or keeper of such horse, carriage or sleigh.

5. The tax aforesaid shall be paid on or before the expiration of ten days after it has