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(c) Provided that no alteration or amendment by way of increase shall be made unless and until the person appearing in the Valuation Roll to be directly affected thereby, shall have had at least three days' previous notice from the Town Clerk of the date of sitting of the Court at which any proposal for such increase will be considered, and such person so affected may either forward any objections to such increase in writing to the Town Clerk before such date, or present the same for consideration at such sitting and the Valuation Court shall duly hear and consider all such objections.

(d) At every sitting of such Court, three members personally present shall constitute a quorum, and the Chairman of the Municipality, if present, shall preside, and all decisions of such Court shall be arrived at by the vote of a majority of the members personally present, and in case of an equality of votes the Chairman, or the Councillor acting as such, shall have a casting vote.

(e) No person shall sit on the hearing of any matter in which he shall be directly interested or concerned, as being primarily liable to pay the rates in question, or any part thereof.

(f) In case, for any reason, there shall be vacancies on the Committee, or incapacity to act, so that a quorum cannot be formed, the Council may at once, and without any notice, appoint other members temporarily, or otherwise, to fill up such vacancies or the places of the members incapable of sitting.

(g) The Town Clerk, by publication in one or more local newspapers, shall give not less than seven days' previous notice of the day fixed for the first sitting of such Court.

(h) At every sitting of such Court, any person who has lodged any objection to any valuation, and any person the valuation of whose property is objected to or proposed to be increased, may appear either in person or by Counsel, Solicitor, or admitted and licensed Law Agent.

(i) At every sitting of such Court it shall be competent for the Court to call and examine any witnesses on oath, and to call for the production of all such papers or documents as it may deem necessary, and every valuer by whom any valuations under consideration shall have been made shall attend such Court, and answer on oath all questions which may be put to him by or through the Court in regard thereto.

(j) It shall not be necessary for such Court to keep any formal record of its proceedings, other than a note of the assessment objection and finding in regard to each objection,

Proc. No. 38 of 1902.

Proc. No. 38 of 1902.

Valuation Roll.

Special Valuations.

but such Court may cause any deposition taken before it to be taken down in writing and signed by the deponent, and may authenticate it by the signature of the Chairman, as having been taken before such Court, and every such deposition so taken down, signed and authenticated, shall be deemed and taken to be good evidence in any prosecution for perjury.

(k) The decision of such Court shall be noted in writing, upon the notice served as provided in Section eight hereof, and shall be signed by the Chairman af the Court, and such notice shall be kept of record in the Office of the Town Treasurer, and shall at all reasonable times be open to inspection by any of the persons affected by such decision.

(1) The Signature of the Chairman of such Court affixed to any paper or document, shall be equivalent to the signatures of all the Councillors present thereat, and the addition of the word "Chairman" to such signature shall be primâ facie evidence that such signature is the signature of such Chairman, and all documents so signed shall be accepted, without further proof, as evidence of such of the proceedings and decisions of such Court as they shall purport to set forth.

10. When the Valuation Court has completed its examination of the Valuation Roll, and has made such alterations and amendments therein as it may deem necessary, the Town Clerk shall sign and certify the same. He shall further cause an advertisement to be inserted in one or more local newspapers not less than three times within a period of one week, informing all persons interested of the completion thereof, and that the same will become fixed and binding upon all parties concerned who shall not before a date fixed in such notice, not being less than fourteen days from the date of the first advertisement, bring the decision of the Valuation Court in review, befare the High Court of the Transvaal, or the Witwatersrand District Court, should either of such Courts be then sitting, and if not, then within fourteen days after the commencement of the next ensuing term of such Courts; provided, however, that it shall not be competent for any person to take any proceedings for review, who shall not have lodged an objection to the valuation as originally made, or be interested as owner in rateable property, the valuation of which shall have been increased by the Valuation Court.

11. Notwithstanding anything to the contrary in this Proclamation stated the Council may at any time direct that a valuation be made of any rateable property omitted from the Valuation Roll or of any new or sub-divided rateable property, or of any rateable property which from any cause particular to such property arising since the last valuation thereof has materially increased or decreased in value; and upon the making of any such interim valuation the same forms shall be observed and the same proceedings may take

place as nearly as can be mutatis mutandis as are hereinbefore set forth with regard to general valuations and appeals in respect thereof, excepting that in the discretion of the Council the prescribed notices may be served in writing upon the persons interested instead of being published as aforesaid.

12. No valuation contained in any Valuation Roll framed under this Proclamation and no rate based thereon shall be rendered void or be affected by reason of any mistake or variance in the description of any rateable property or in the name of any owner thereof; and no Valuation Roll made up and authenticated in terms of this Proclamation shall be capable of being challenged or set aside by reason of any informality.

Proc. No. 38 of 1902.

Powers to impose

13. It shall be lawful and competent for the Council to impose or levy a rate or rates in or for each and every year of such amount, rates. or amounts, in the pound as it shall think fit, but not, except with the sanction of the Governor, exceeding threepence in the pound on the value arrived at as aforesaid and as appears in the Valuation Roll of all the rateable property within the Municipality.

14. Notwithstanding anything herein contained in case any abnormal or extraordinary expenditure shall be incurred by the Municipality in respect of some particular area of rateable property over and above expenditure common to the whole Municipality, the Council may by resolution determine that such abnormal or extraordinary expenditure (and whether the outlay in respect thereof has or has not actually been made) shall be in whole or part a special charge upon the rateable property, or some portion thereof within such particular area to the exclusion of the rest of the municipal area, and fix the amount of the special rates thereon (not, however, in any case, except with the sanction of the Governor, to exceed threepence in the pound), and the persons and times by whom and when the same is payable.

15. Any rate made or levied by the Council under the provisions of this Proclamation shall be made and levied upon the valuation of the rateable property framed in terms of this Proclamation.

Special rates may be imposed.

Incidence of rates.

16. Every rate levied by the Council shall become due and Notice of Advertisepayable upon a day to be fixed by the Council, of which day and of ment of rates. the amount of which rate the Council shall give at least thirty days' notice by advertisement in a newspaper circulating in the Municipality, and in such other mode as the Council may by resolution direct.

17. Whenever the Council shall have given such notice as aforesaid of the day upon which such rate will become due and payable it shall be the duty of all persons liable for such rate to pay the amount thereof to the Town Treasurer at the offices of the Council, failing which defaulters will be liable to legal proceedings for the recovery of the amounts due by them respectively.

Payment of rates.

Proc. No. 38 of 1902. Enforcing payment of rates.

Recovery of rates against persons domiciled outside jurisdiction of Court.

Interest on arrears.

Recovery against occupier.

18. If after the time fixed for the payment of any such rate as aforesaid any person fail to pay any rate due by him it shall be competent for the Council to cause a printed or written demand to be made upon such person requiring such person to pay the amount stated in such demand within fourteen days after service thereof. And in case any person who shall have had such demand delivered to him personally or left at his ordinary place of residence, or place of business or office, shall make default, it shall be competent for the Council to apply to the Chief Magistrate of the Witwatersrand District for a summary warrant to recover such rates together with interest as hereafter provided from the persons liable to pay the same; which warrant the said Magistrate shall grant on production of a list of names and addresses of the persons so in default and the amounts together with interest, as by this Proclamation provided, respectively due by them with a certificate by the Treasurer that they have been severally required to make payment of the said rates by notice as aforesaid, and that such rates are due by them and do not exceed the maximum rates fixed by or under this Proclamation; and every such warrant shall contain every authority and be executed in all respects as though it were a Writ of Execution issued out of the Court of the Resident Magistrate of the Witwatersrand District, and the Messenger of the Court in executing the same shall conform to such rules and make such charges as are for the time being applicable to Writs of Execution of such Court as aforesaid.

19. (1) Notwithstanding the provisions of the last preceding section, the Council may at its discretion, after the time fixed for the payment of any such rates as aforesaid, recover from the person in default (without further notice or demand) the amount of the rates and interest thereon due by such person irrespective of the amount thereof by action in the Court of the Resident Magistrate of the Witwatersrand District, whether the person liable for the same shalı be domiciled within the jurisdiction of such Court or not.

(2) In case it shall not be possible to effect service of summons within the limits of the jurisdiction of such Court as aforesaid, then such service shall be effected in such manner as the Court shall direct.

20. In case any rates made and levied under the provisions of this Proclamation shall remain unpaid for a period of three months after the date fixed by the Council for payment thereof, interest upon such rates shall be chargeable and recoverable by the Council at the rate of 10 per cent. per annum reckoned from the date upon which the rates shall have been fixed to become due and payable.

21. In case any person liable to pay any rate, and who shall be in default as regards payment thereof, shall not be resident within the jurisdiction of the Court of Resident Magistrate of the Witwatersrand District, it shall be lawful for the Council at its option to make the demand referred to in Clause eighteen hereof upon, or

to take proceedings under Clause nineteen hereof against any person receiving any rents or profits of the rateable property in respect of which such rate is unpaid, or who would receive the same if such rateable property were let or occupied.

22. When any rate levied upon any owners of rateable property shall remain unpaid for a period of three months after the date on which such rate shall have been fixed to become due and payable, the Councit may at any time within twelve months after the lerying of the rate, demand the amount of such rate or any part thereof from any tenant or occupier for the time being of such rateable property, and on non-payment thereof may, after one month from the date of such demand, recover the same from such tenant or occupier in the same manner as though he were the owner. And every such tenant or occupier shall be entitled to deduct from any rent or other amount payable by him to such owner, so much as was so paid by or recovered from him, and the production of the receipts for such rates so paid by or recovered from such tenant or occupier shall be a good and sufficient discharge for the amount so paid or recovered as payment of rent or other amount to the owner.

23. In any proceedings to levy or recover rates, or consequent on the levying or recovering of any rate, as well as in all other proceedings under the provisions of this Proclamation, the Valuation Rolls, Rate Books and Records of the Council and all entries made therein, and extracts or certified copies thereof signed by the Town Clerk, and also all copies of any newspaper containing any notice necessary to be proved, shall upon production thereof alone be primâ facie eridence of the levying of such rate and of the contents thereof, without any evidence that the notices required by or other requirements of this Proclamation have been complied with. Provided that it shall be competent for any party to any such proceedings to offer evidence to prove the contrary.

24. The person who is the owner of any rateable property shall be liable for payment of the amount of the rate due on such property; in the case of joint owners of rateable property they shall be jointly and severally liable for the rate due thereon.

Proc. No. 38 of 1902.

Deduction by occu pier from rent.


Who liable for rates.

Avoidance of con

the incidence of rates.

25. It shall not be lawful for any person primarily liable for payment of any rates imposed pursuant to this Proclamation in tracts, stipulations, respect of any rateable property to render any person interested &c., intended to shift under or subsequent to himself as lessee of such rateable property or any part thereof liable absolutely or conditionally to pay such rates or any part thereof in lieu or stead of himself and any contract, written or oral made or entered into after the taking effect of this Proclamation imposing on any such subsequent lessee any liability for or in respect of such payment shall be wholly void.


26. No transfer or cession of any interest in any piece of land Rates to be a first shall be passed before any Registrar of Deeds or Registrar of charge on Mining Rights or other Government Official until a proper receipt


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