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Powers of auditors.

Penalty.

Auditors to

submit report to council and Government.

Auditors may be remunerated.

Power of

Government to call for statistics.

By-laws.

[§ 20, 1 of 1896]

Municipal Councils.

117 For the purposes of any audit and examination of accounts under this Ordinance, the auditor or auditors may, by summons in writing, require the production before him or them of all books, deeds, contracts, accounts, vouchers, and the other documents and papers which he or they may deem necessary, and may require any person holding or accountable for any such books, deeds, contracts, accounts, vouchers, documents, or papers, to appear before him or them at any such audit and examination or adjournment thereof, and to make and sign a declaration with respect to the same.

118 If any such person neglect or refuse to produce any such books, deeds, contracts, accounts, vouchers, documents, or papers, or to make or sign such declaration, he shall be liable for every neglect or refusal to a fine not exceeding one hundred rupees, and to a further fine not exceeding fifty rupees for each day during which the offence is continued after he has been convicted of such offence.

119 The auditor or auditors shall submit a monthly report of his or their audit to the municipal council, and shall also submit an annual report of such audit to the municipal council, and a duplicate of such annual report to the Governor in Executive Council, on or before the thirtyfirst day of March in every year.

120 The auditor or auditors may receive out of the municipal fund such remuneration as the municipal council determine, with the sanction of the Governor in Executive Council.

Municipal Statistics.

121 The Governor in Executive Council may at all times call for such statistics connected with the working, income, and expenditure of the municipality as he deems fit; and the chairman and municipal council shall forthwith comply with such requisition.

Power to make By-laws.

122 It shall be lawful to the municipal council from time to time to make by-laws, not inconsistent with the provisions of this Ordinance, for

(a) The creation of offices other than those of chairman, assistant chairman, and municipal magistrate, and the payment of salaries to the holders of such offices;

(b) The regulation of their meetings;

(c) The form in which all estimates, budgets, statements,
and returns incidental to the business of the muni-
cipality shall be drawn up;

(d) The form in which municipal accounts shall be kept;
(e) The due performance of their several duties by all
officers and servants of the municipality;
(f) The regulation of building and building operations ;

Municipal Councils.

(g) The classification and valuation of buildings, lands, and tenements within the municipality;

(h) The making, repairing, cleaning, watering, and lighting streets, roads, canals, and bridges;

(h 1) The regulation of traffic on streets, roads, canals, bridges, and other public places;

(h 2) The prevention and abatement of the obstruction of, and encroachment on, streets, roads, canals, bridges, and public places;

(h 3) The prevention and abatement of nuisances on or near streets, roads, canals, bridges, and public places;

(i) The regulation of weights and measures;

() The assize of bread;

[§ 20, 1 of 1896]

[§ 20, 1 of 1896]

[§ 20, 1 of 1896]

(j 1) The regulation, management, conduct, and inspec- [§ 20, 1 of 1896] tion of bakeries, and of the persons employed therein

and of the manufacture and quality of bread;

(k) The establishment and regulation of markets;

(1) Repealed by No. 9 of 1893.

(m) The seizure and forfeiture of unwholesome flesh, fish, or other provisions introduced into the municipality or exposed for sale therein;

(n) The prevention and abatement of public nuisances; (n 1) The removal and disposal of night soil;

(n 2) The charging, levying, and recovering fees for the removal and disposal of night soil;

(0) The suppression of cruelty to animals;

(P) The conservancy and improvement of the town;
(p 1) The registration at the office of the municipal council
of mortgages over immovable property situated
within municipal limits, and of the addresses of
mortgagees, and for the payment of a fee for such
registration;

[§ 20, 1 of 1896]

[§ 20, 1 of 1896]

[$ 20, 1 of 1896]

(p2) The posting of notices in writing to such registered [$ 20, 1 of 1896] mortgagees of the seizure of immovable property

made under section 149;

(The collection and levy of rates and taxes; and

(q 1) The putting up and preservation of boundaries and

fences of lands, whether private or public;

[§ 20, 1 of 1896]

(q 2) The fixing and levying charges for the occupation of [§ 20, 1 of 1896] pounds for stray cattle, and the cost of the keep of the animals impounded;

(93) Prohibiting the holding of cattle markets except in duly licensed places, and granting licenses for holding such markets or withdrawing such licenses for breach of the conditions thereof;

(r) Every other purpose which may by the municipal council be deemed necessary for carrying out the several provisions of this Ordinance.

[§ 2, 12 of 1898]

Power to alter, amend, or cancel.

Proviso.

By-laws require to be confirmed by Governor in council.

Existing by-laws to continue in force until superseded.

Copies of
by-laws to be
kept for sale.

Council may assess separate or consolidated rate or rates on real property.

Proviso.

Municipal Councils.

123 The municipal council may from time to time alter, amend, or cancel any by-law or all such by-laws, and substitute another or others therefor not inconsistent with the provisions of this Ordinance. Provided that no by-law shall be repugnant to any law in force in this colony, and that no fine for any infringement of a by-law shall exceed twenty rupees, and that in case of a continuing infringement no fine shall exceed ten rupees for every day after written notice from the said council of such infringement.

124 No by-law or alteration, amendment, or cancelment of, or substitution for, any by-law shall have effect until the same is confirmed by the Governor in Executive Council. Notice of such confirmation shall be given by Proclamation to be made in that behalf; and such by-laws when so confirmed and published in the Government Gazette shall be as valid and effectual as if they had been herein enacted.

125 All by-laws of the late municipal councils of Colombo, Kandy, and Galle, respectively, which are in force at the coming into operation of this Ordinance, not inconsistent with any of its provisions, save and except such by-laws as relate to the performance of labour or to the commutation thereof, and which said by-laws are hereby repealed, shall continue to be in force until superseded.

126 Copies of the by-laws shall be kept at the municipal office, and shall be available for sale to the public at cost price.

Rates and Taxes.

127 It shall be lawful to the municipal council, and they are hereby authorized and required, subject to the provisions hereinafter contained, from time to time, so often as they shall think necessary, to make and assess, with the sanction of the Governor in Executive Council, any separate or consolidated rate or rates on the annual value of all houses and buildings of every description, and all lands and tenements whatsoever, within the municipality, for

(a) The maintenance of the police under section 262; (b) The lighting of the public streets, places, and buildings; (c) The supply of water to the municipality, and the cost of waterworks, drinking fountains, tanks, and wells. Such rate or rates shall endure for any period not exceeding twelve months, shall not exceed in the aggregate the maximum rate or rates from time to time determined by the Governor in Executive Council, and shall be payable by such instalments and at such times as the chairman, with the sanction of the standing committee, shall direct, and shall be assessed and levied in the manner hereinafter mentioned or by any by-law provided.

Provided that no house, building, land, or tenement shall pay less than one rupee a year in respect of such consolidated rate, or less than fifty cents in respect of such separate rate; and provided further that all buildings appropriated

Municipal Councils.

to religious worship, all burial and burning grounds, and all buildings in charge of military sentries shall be exempted from the payment of such rate or rates.

Provided also that nothing herein contained shall be deemed to affect the right of the municipal council of Kandy to continue to levy a water-rate within the Kandy Municipality under the provisions of "The Kandy Waterworks Loan Ordinance, 1884," and the Ordinance No. 29 of 1884, intituled "An Ordinance to amend 'The Kandy Waterworks Loan Ordinance, 1884.""

127 A (1) All houses, buildings, lands, and tenements within the municipality belonging to the Crown, and leased or let by the Crown to any person, shall be liable to be assessed in respect of the rate or rates leviable under the preceding section; and every lessee or occupier of any such premises shall be liable to pay, and shall pay to the municipal council the rate or rates leviable in respect of the house, building, land, or tenement so held or occupied.

(2) The warrant to be issued by the chairman under section 149 in respect of any rate or rates due under the preceding sub-section shall not direct the seizure and sale of any such house, building, land, or tenement, or the leasehold or other interest of any such lessee or occupier in the same, but shall be limited to directing the seizure and sale of all other the movable or immovable property of such lessee or occupier.

And no property whatever of the Crown, whether movable or immovable, shall be liable to be seized or sold for the recovery of any rate or rates, tax or taxes, which may be due from any person holding, occupying, or enjoying any house, building, land, or tenement the property of the Crown, under any agreement, contract, or permit, either express or implied, with or from the Crown.

128 It shall be lawful to the municipal council, and they are hereby authorized and empowered, with the sanction of the Governor in Executive Council, to levy an annual tax on all carriages, carts, hackeries, horses, ponies, mules, bullocks, and asses kept or used within the municipality, and which are not (as respects carts, carriages, and coaches) the carts, carriages other than hackeries, and coaches referred to in section 132, at the rates not exceeding those specified in schedule C, and such tax shall be payable at such times as the chairman shall direct, and shall be assessed and levied in the manner hereinafter mentioned or by any by-law provided.

Provided that such tax shall not apply to or include the vehicles and animals kept or used by the Governor and his personal staff, gun carriages or ordnance carts or wagons, artillery and cavalry horses, or horses of the mounted orderlies or police, or the respectively authorized number of horses belonging to military officers doing staff, regimental, or other public duty in the town, or vehicles kept for sale by bona fide dealers in such vehicles.

Proviso.

Council may

assess Crown

property which

is leased.

[§ 3, 12 of 1898]

Warrant of
seizure for
non-payment of

rates, how
limited.

Property of the Crown not liable to seizure.

Taxes on carriages, &c., not plying for hire.

Proviso.

Municipal council

empowered to levy an annual tax on dogs.

Inhabitants of the municipality liable to a tax payable in labour or in money in commutation of such labour.

By-laws.

Proviso.

Proviso.

[§ 8, 26 of 1890]

Municipal Councils.

129 It shall be lawful to the municipal council, and they are hereby authorized and empowered, with the sanction of the Governor in Executive Council, to levy an annual tax on each dog kept within the municipality, not exceeding one rupee and fifty cents, and to make such by-laws as shall be necessary for collecting and levying the same; and such tax shall be payable in such proportions and at such times as the chairman shall direct, and shall be assessed and levied as by any by-law provided.

130 From and after the day on which this Ordinance comes into force no person residing within the limits of the municipality shall be liable to perform labour upon the roads or other means of communication by land or by water in this colony, or to pay any sum of money in commutation of such labour, under the provisions of the Ordinance No. 10 of 1861, entitled "An Ordinance to consolidate and amend the Laws relating to Public Thoroughfares in this Colony." But it shall be lawful to the municipal council, acting under the authority of this Ordinance, to impose and enforce an annual tax payable in six days' labour, or in money in commutation of such labour, upon all persons residing within the limits of the municipality who would have been liable under the provisions of the law to the performance of labour for the maintenance of the roads or other public means of communication by land or by water within the municipality if this Ordinance had not been passed, and to make such by-laws for

(a) Determining the amount to be paid in commutation of the labour due, and for enforcing the recovery of such commutation;

(b) Calling out and compelling the performance of such labour; and

(c) Enforcing, in case of default, the performance of increased or double labour, or the payment of increased or double commutation, and costs,

as to the municipal council shall seem fit and necessary.

Provided that such increased or double labour shall not exceed, in the aggregate, twelve days' labour, and such increased or double commutation in lieu of the same, exclusive of costs, shall not exceed five rupees from any person in one year.

Provided further that until such by-laws are made by the municipal council, the provisions of the Ordinance No. 10 of 1861 and of the Ordinance No. 31 of 1884 shall, so far as the same may be made applicable, be acted upon and deemed of force as if the same were inserted herein, and that all the powers and authorities vested under the said Ordinances in the chairman of any district or provincial road committee shall, so far as respects any municipality, be vested in, and exercised by, the chairman of the municipal council, or in his absence by the municipal magistrate.

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