196 TRINIDAD. 



the method heretofore in force for the recovery of taxes on real 

 property. That method has hitherto been regulated by the 

 warden's ordinances of 185£ and 1854, which provide that, 

 where default is made in payment of the ward rates, the warden 

 shall proceed against the defaulter by distress ; and in case of 

 there being no sufficient levy to meet the distress, shall return 

 the warrant to the secretary of the intendant, by whom, after 

 advertisement, the property is sold at auction. Practically, no 

 attempts have been made to levy under these warrants of 

 distress ; or if made, have been evaded by the ratepayer by the 

 temporary concealment of his property. The issue of the 

 warrant, and the return to it of no sufficient levy, have become 

 to be regarded as mere matter of form ; and the collection of sc 

 much of the rates as are not voluntarily paid to the wardens has 

 been left to the secretary of the intendant, to be recovered by 

 him under the pressure of an immediate and peremptory sale. 

 By the great bulk of the ratepayers this system has been under- 

 stood, and has by many of them been taken advantage of 

 postpone payment of their rates till the last moment ; but ii 

 individual cases it has resulted in gross illegality and wrong, 

 and its general effect has been to depreciate the security of r< 

 property. It is not surprising that a mode of procedure, whicl 

 was based on trickery and evasion on the part of the smaller 

 ratepayers, and on the acquiescence on the part of the wardens ii 

 a sort of chartered perjury on the part of their bailiffs, shouk 

 have yielded its fruit in malpractices, which have culminatec 

 finally in frauds such as those which have recently been brought 

 before the Supreme Criminal Court of the colony. By th< 

 public land charges' ordinance recently passed, the root 

 of these abominations will be cut away. The wardens will 

 be compelled to collect their revenues, instead of handing 

 this over to be effected by a Government auctioneer of real 

 property." 



I unreservedly concur in the above remarks and criticisms. 

 In my review of the Territorial Ordinance (first edition of this 

 work, 1858), I had expressed similar views, and suggested 

 changes which I am glad to see have been introduced since. I 

 only find excessive the percentage exacted in cases of non-pay- 

 ment of the ward rates. 



The towns of Port-of- Spain and San Fernando are adminis- 



