1903. III EDWARD VII. Cap. 17. 21 
     
    
   
   
    
     and no further or other description shall be necessary, 
     
     and shall mean and include land and all buildings or 
     
     other things erected thereon, or belonging or affix- 
     
     ed thereto, and shall be rated at its full cash value. 
     
     Real estate situate within, but owned out of the city, 
     
     shall be liable to assessment the same as real estate 
     
     owned in the city. Real estate, whether of residents 
     
     or non-residents, shall be rated to or against the per- 
     
     son who is the owner or apparent owner at the time 
     
     the assessors make their assessment. All pipes and 
     
     other properties of gas and other companies which 
     
     have been heretofore and which shall hereafter be 
     
     fixed in or under the streets of the said City, and all 
     
     poles, Wire and other property and appliances of any 
     
     electric light, electric power, telegraph or telephone 
     
     company placed in, upon or above the streets of the 
     
     said City shall for the purposes of this Act be 
     
     deemed real estate. Provided however that it is 
     
     hereby expressly declared that nothing herein con- 
     
     tained shall in any way affect or be construed to 
     
     affect any exemption or privilege already granted by 
     
     the Legislature of the Province to any of the said 
     
     companies mentioned in this section. 
     
    
   
   
    
     54. The mortgagor shall be deemed the owner, M 
     
     . ~. . . . ortgagcr, 
     
     unless the mortgagee is in possessmn, In which latter deemed owner 
     
     case the mortgagee shall be deemed the owner. 
     
    
   
   
    
     55. The undivided real estate of a deceased . . 
     
    

    
     . . . . UndiVided 
     
     person may be assessed to h1s heirs or dev1sees, w1th- Estate. how 
     
     out designating them by name, or may be assessed in messed 
     
     general terms to the estate of the deceased, or in case 
     
     the interests are known, may be assessed to the 
     
     owners of such interests respectively, and except in 
     
     the last mentioned case, each person interested shall 
     
     be liable for the whole of the amount assessed 
     
    
   
   
    
     against the estate. 
     
    
   
   
    
     56. Where there exist individual interests in inseam? 
     
     real estate (other than in the preceding section men- “85,158st Eff] 
     
    
   
   
    
     tioned) and the assessors cannot obtain the names $335,? “0t