30 
     
    
   
   
    
     Taxes on 
     
     Carriages, 
     
     horses etc 
     
    
   
   
    
     Assessment, 
     
     how made 
     
    
   
   
    
     Proviso 
     
    
   
   
    
     Assessment, 
     
     when due 
     
    
   
   
    
     Exemption 
     
    
   
   
    
     Cap. 17. ' III EDWARD VII. 1903. 
     
    
   
   
    
     or Association in its corporate name, and any sum- 
     
     mons issued for the recovery of any such tax or 
     
     license fee shall and may be served upon the Cashier, 
     
     Secretary or Agent of such Bank, Company or Asso- 
     
     ciation, which service shall be good service as against 
     
     such Bank, Company or Association. 
     
    
   
   
    
     76. The City Council is hereby authorized by 
     
     a by-law duly enacted, to levy an assessment upon 
     
     the owners or keepers of all horses, carriages and 
     
     sleighs used or kept within the limits of the said 
     
     City, for pleasure or profit by the citizens of said 
     
     City, excepting horses, trucks and sleighs owned and: 
     
     used by licensed truckmen. 
     
    
   
   
    
     77. The assessment when made, shall be levied, 
     
     collected, and paid, and the notices given, and returns 
     
     made as directed—mutatis mutandis—by the by- 
     
     law of the City, relating to dogs, and for the purpose 
     
     of taxing the same.‘ 
     
    
   
   
    
     78. Provided always, that the assessment to be 
     
     levied and paid on each horse shall not exceed the 
     
     sum of two dollars, and upon each carriage the sum 
     
     of one dollar. . 
     
    
   
   
    
     79. All assessments upon real estate, personal 
     
     property, income or polls, shall be due and payable 
     
     within ninety days next following the fourth Wed— 
     
     nesday in January in each and every year, save and 
     
     except all such assessments as shall be levied or 
     
     assessed after the return by the Assessors of the 
     
     Assessment Book as hereinbefore provided which 
     
     said last mentioned assessment. shall be due and pay- 
     
     able instanter. ' 
     
    
   
   
    
     80. All churches, chapels or places of public 
     
     worship actually used by any religious body or 
     
     society for the purpose of Divine Worship, and for 
     
     no other purpose,—the Prince Edward Island