1903. III EDWARD -VII. Cap 17. 
     
    
   
   
    
     Collector such rates or assessment, and the assignee, 
     
     mortgagee, judgment creditor or other person who 
     
     takes the property of any debtor or party, if he do 
     
     not pay such rates or taxes within two days after 
     
     taking possession shall be liable to an action for the 
     
     amount in the name of the City of Charlottetown, 
     
     and any personal property so taken may be distrained 
     
     upon by the City Collector for such rates, taxes and 
     
     costs. 
     
    
   
   
    
     65. The lien mentioned in this Act on all per- 
     
     sonal property shall attach and operate on the same 
     
     from the date of the return of the assessors’ valuation 
     
     thereon. 
     
    
   
   
    
     66. The person in possession of personal pro- 
     
     perty at the time of the valuation of the same, shall 
     
     be deemed the owner of such property in case the 
     
     real owner has not been assessed therefor, and the 
     
     property shall be liable for the rates and taxes assess- 
     
     ed in his name ; provided that no. property in transit 
     
     or awaiting shipment abroad, shall be assessed; and 
     
     provided also, that no property shall be assessed 
     
     unless its value amounts to two hundred dollars. 
     
    
   
   
    
     67. If any person shall, at any time, open a 
     
     shop, warehouse, room, office or other place for the 
     
     sale or exposure for sale, of any goods, wares or mer- 
     
     chandize, within the jurisdiction of the City, and 
     
     from any cause such shop, warehouse, room, office or 
     
     other place, or any such goods, wares or merchandise 
     
     have been omitted from or not inserted in the assess— 
     
     ment book or additional returns, such person shall, 
     
     nevertheless, be liable to pay the taxes or assessments 
     
     for the year in which he shall so open such shop, 
     
     warehouse, room or office, as aforesaid; provided that 
     
     if such person shall open such shop, warehouse room 
     
     or office after the'assessment for the year has been 
     
     made, he shall be liable to pay assessment only for 
     
     the proportionate part of the year then unexpired ; and 
     
    
   
   
    
     25 
     
    
   
   
    
     Lien to take 
     
     effect from 
     
     date of assess— 
     
     ors return 
     
    
   
   
    
     W‘ho deemed 
     
     to bc owner 
     
    
   
   
    
     Persons liable 
     
     to tax. though 
     
     name omitted