Toronto (City) v. Caston, , 30 S.C.R. 390 (1900)

Extract

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Toronto (City) v. Caston, , 30 S.C.R. 390 (1900)

Supreme Court of Canada

Toronto (City) v. Caston, 30 S.C.R. 390

Date: 1900-06-12

The Corporation of the City of Toronto (Defendant) Appellant;

and

Frederic A. Caston (Plaintiff) Respondent.

1900: April 21; 1900: June 12.

Present: Sir Henry Strong C.J. and Taschereau, Gwynne, Sedgewick and King JJ.

ON APPEAL FROM THE COURT OF APPEAL FOR ONTARIO.

Assessment and taxes-Ontario Assessment Act-R.S.O. (1887) c. 193-Construction of statute-Arrears of taxes-Distress.

The provisions of section 135 of the Ontario Assessment Act (R.S.O. (1887) ch. 193) in respect to taxes on the roll being uncollectable, providing for what the account of the collector in regard to the same shall shew on delivery of the roll to the treasurer, and requiring the collector to furnish the clerk of the municipality with a copy of the account, are imperative.

Taxes on the roll not collected cannot be recovered by distress in a subsequen...

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