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 NAiIl>V\r. IJHKVKY 
 
 EXEMPTIONS. 
 
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 TO THE HON. OUYEU MOWAT, (,>. C, .icr. Ar. 
 Altiji-iirij-Guia-al uf OvJariu. 
 
 SiK, 
 
 CITY HALL, T()Rf)\T(), 
 
 Docemhor ISlli, 1870. 
 
 In oon,pl,ance with your m,.,ost, tho Co.nmitteo on E.ve,n,.tions from T,,^- 
 a .on appomted by the Municipal Council of the City of Toronto, bo, respect- 
 f .11, to place be ore you the Collou-in, fact.s, and a.k your attention tu the 
 conclu.^-ions which they draw therelroin. 
 
 '^^T^'\ 'T '' """'^'■^^^'"•^- '' -3- anything in opposition to the 
 
 11 alln n ,t „. the abstract. It is j^enerally aclcnowled.ed .hat tho^c 
 
 ho are bene ted by any public outlay should contribute towards it Ind 
 
 t paur.er.s, lunatics and children should alone be e.vempted. But vhilo 
 
 U >e adrrussions arc ,^cadily made, there are nevertheless various plea, alleged 
 
 why ert.n classes of citizens, and cerlaiu kinds of property, should not^be 
 
 ^. -es.u], so as to bear a just share of the public burden ; an.l thus it Ikh 
 
 n, n value to the enormous and almost incredible sum of eijit million siv 
 hundred thousand dollars (*S,,;uO,000) remains unasscsso.l, ^nd thoretb^o 
 does not contribute a single cent to die City treasury; so that the wd o o 
 mu..c,pal expenditure is defrayed by six-sevenths of the ci ti.ens-ono-seventh 
 of the property holders bein;,' unjustly exempted. 
 
 This state of things is not peculiar to Toronto; (or the returns made by the 
 d.fk. ent municipalities throughout Ontario to this Committee show that a 
 similar ratio of exemption prevails; and the Committee are credibly informed 
 hat exemptions from taxation to even a greater extent exLst in the nei^di- 
 houring Province of Quebec. ° 
 
 The property so exempted consists of buildings and land belonging to the 
 Federal and Provincial Governments, Churches of various denomhiations, 
 p operty of Keck.siaslical Corporations, Literary and Scientille Institutes 
 Denoininational Schools, the University Colleges and High Schools, and what 
 IS still more extraordinary, in it is included the lawns, gardens, paddocks, 
 &c., belonging to private individuals, on whose behalf no shadow of a pre' 
 tence why they should be exempted can be set forih. 
 
 There is another class of exemptions to which the Committee would draw 
 your attention, namely, those on which exemption is claimed under the pro- 
 visions of the "Consolidated Statutes of Upper Canada," Clmps. 10 and U> 
 being the salaries of public officiak, such as the Judges and omeiaLs of Osgood'e' 
 
H3 ^^hD 
 T6 
 
 2 
 
 Hall, the County Court Judges, the officers of the Custom House and Post 
 Office, and the personal property of all Incorporated and Joint Stock Com- 
 panies the income of which latter is only liable to present assessment, and 
 that against the individual shareholders, the difficulty of procuring lists of 
 whom "renders it almost a nullity. The Committee contend that there is no 
 equitable grounds whatever upon which these exemptions rest; and that 
 consequently it is a serious wrong to those who arc obliged to make up the 
 deficiency created thereby. 
 
 There is also a class of what is termed "partial" exemptions, to which 
 exactly the same reasoning applies, and which lie open to the same objection. 
 These are the salaries and residences of Clergymen of various denominations, 
 and all incomes amounting to four hundred dollars. 
 
 To better illustrate the extent and description of the exemptions in the City 
 of Toronto, the Committee add herewith the value of each particular exemp- 
 tion named. 
 
 For example; — 
 
 The Dominion Government owns real estate within the City limits to the 
 value of $1,136,038. It is admitted that it holds this for purposes necessary 
 to the well-being of the whole country ; but as it is not for the special and 
 sole benefit of the Citv of Toronto, neither should it be specially exempted 
 from contributing its just share of the local taxation. This argument equally 
 applies to the property belonging to the Provincial Government within the 
 City, the value of which is $2,314^089. 
 
 The County of York owns real estate in the City to the value of $84,200, 
 upon which no taxes are levied, although the citizens are taxed for its 
 maintenance. 
 
 The property belonging to the Universities, Colleges and High Schools in 
 Toronto is valued at $1,001,1598, and comprises not only the buildings but 
 one hundred and eighty-three acres of land, worth six hundred and two 
 thousand two hundred and sixty dollars ($602,200), in the best part of the 
 City, and is daily increasing in value. Why this should be sequestered from 
 public taxation it is difficult to imagine. It cannot be reasonably argued 
 that the benefits of these institutions are confined to the citizens of Toronto; 
 and if not so confined, how can it be reasonably maintained that the citizens 
 should be exclusively taxed for their support? for to exempt them from 
 taxation is simply to transfer the burden they should justly bear to the 
 already sufficiently burdened municipality. 
 
 The next consideration is that of the exemption of Church property. The esti- 
 mated value of this in 1874 was $1,553,505 ; it is now valued at §2 626,048 
 and there is every reason to believe that this estimate is far below the actual 
 worth The land alone (which is In the choicest portions of the City, and 
 
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 covers thirty-fivo acres and a half) is worth at least ^'nri.Siirt. Tt is argued 
 that this vast amount of property shouiii i»ot he taxed, hecausu of the social 
 and religious benefits derived from it— an argument that would only avail if 
 the whole people were of one faitli and consented to the existence and main- 
 tenance of a State Church, hut which clearly can have no weight in this 
 country, where no such unity and no such Church can possibly exist. 
 
 « 
 It must bo borno in mind that "not to tax is to tax," however paradoxical it 
 may appear; and so, by exempting this church property from paying its fair 
 share to the public purse, it obliges every citizen, whether he bo Turk, Jew 
 or infidel, as well as the man who is a member of any partit'uliir denomina- 
 tion, to contribute to the support of religious institutions with which ho^has 
 no sympathy. 
 
 If persons willing to gratify their own desires, or in the fulfilment of what 
 they may conceive to be a religious duty, buihl churches or purchnse lands, 
 that can be no valid reason why such property sluuild be declared free from 
 taxation. If it be urged that these churches and their sui roundings add to 
 the beauty of the City, and therefore should be exeni[)t, the futility of such 
 an argument is plainly manifested by the fact, that if it were valid, every 
 beautiful mansion or warehouse in the City should be exempted, which is 
 clearly an absurdity. 
 
 Of this property the Church of England owns to the value of $777,924 ; tho 
 Roman Catholic Church, i?i02,U7. The Itonian Catholic Corporations hold 
 in addition i?232,099, in which is included seven and a half (7i) acres of land 
 valued at $.j5,32i], and buildings (not churches) worlh :?170,770. Tho 
 Presbyterian Body owns property of the value of ?:392,70r) ; the Wesleyan 
 Methodists have §299,728 ; the Primitive Methodists, $80,5.51 ; the Congrega- 
 tionalists,l?G7,771; Bible Christians, §21,018 ; Baptists, $172,021 ; Disciples, 
 $10,U10; Ileformed Episcopalians, $0,993; varif i, $70,051. Scientific and 
 Literary Institutions and the Horticultural Gar. t . are valued at $115,314. 
 Burying-grounds, comprising 90 acres of land, w.th buildings, valued at 
 $117,930. Charitable Institutions valued at $219,983, comprising 5.] acres 
 of land. 
 
 This vast amount of property is wholly exempt ; but there is real estate, con- 
 sisting of lawns, paddocks and gardens, and the residences of clergymen, 
 which is partially exempt, the value of which, as returned by the assessors 
 in 1874-, was $1,158,549, and was only taxed as if valued at $310,401 ; and 
 the Committee have every reason to believe that this valuation is merely 
 nominal, and would urge that every foot of land similarly situated be taxed 
 alike. 
 
 The next class of exemptions to which tho Committee would claim your 
 attention is that of salaries. 
 
 The fifteen Judges, whose aggregate incomes amount to $95,000, and twenty- 
 six other legal functionaries of Osgoode Ilall, whose united incomes amount 
 
 
to $3 l,n 10, ]v,\y no taxes on those large sums, To stdto this, the Cointnitteo 
 think, is siidicii-nt to sliow its irijii>ili(;('; for it must ho prcsnmeil that tlieso 
 persons rt-eiivc the :imount of sahiry wliich tlieir services are fairly vvortli, 
 and tliat not to t;ix their ineoaies, while that of the poorest clerk in tho City 
 is taxed, is a glaring wrong. 
 
 With rcpjiird to the salaries of clergymen that ore only partially taxed, tho 
 Commiltcu have had considorahlo dilllftilty in ol)laining accurate returns, 
 inasmuch, as the City Ooiiricil has hitlierto failed to rigidly enforce the law. 
 Of tho incomes of the clergymen of the Komaii Catholic Chinch no return 
 whatever has ))een made, so that even the partial taxation to which tho City 
 is at present entitled has not been collected. 
 
 Thirty-one clergymen of other denominations have given in returns to tho 
 amount of $.j.j,u2.'], and are exempted on §30,800. 
 
 Tho Committee fail to see why the income of a clergyman should he exempt 
 anymore than that of a physician, inasnuich as if it be right to tax the latter, 
 it surely cannot be wrong to laake the former pay his quota to the common 
 outlay. 
 
 The Committee have no returns of the income of the officials of the Custom 
 House and I'ost Office. Tt is known that they amount to a very large sum, 
 but that sum, large as it unquestionably is, contributes not one cent to the 
 taxation of the City. What tho ground of expmi)tion is the Committee know- 
 not. If it be that these officials are not sufficiently remunerated, then let 
 them be so, that they may take their legitimate place amongst their fellow- 
 cidzcns, and like them contribute to the discharge of tho public obligations. 
 
 The next arc the exemptions on all incomes to the extent of $400, and exceed 
 in the aggregate $2,000,000. There is no good reason why these shouM not 
 pay taxes. 
 
 You will observe from what has been stated as briefly as possible, that these 
 exemptions are veiy largo in amount, and, the Committee submit, are abso- 
 lutely indefensible in principle. 
 
 In conclusion, tho Committee would urgently press upon your consideration 
 the fact that tho evil of exemption is one that is increasing annuallj-. Eight 
 years ago the property within the corpor.atc limits was valued at $20,207,098, 
 of which $1,1)82,812 were exempt from taxation. But now, in 1870, the 
 assessed value of the City property is over $50,000,000, of which is exempted 
 18,000,000; consequently, on a rate of one and a half cents in the dollar, 
 there is an annual loss of one hundred and twenty-nine thousand dollars 
 ($l2t),000) to the tax payors; or in other words, we are obliged to pay the 
 above rate, whereas, if these exemptions were abolished, 12| mills would 
 only be required. 
 
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 The Committoo have but to adJ that, ns you nro aware, the City Council and 
 the citizt'iis of Toronto uro not alono in tlio expression of their ch-^ire to jjiit 
 an end to this species of injustice, hut tiiivt the otiior nuinieipiiUlies of this 
 province are, witli thoni, eiiiiiiily iletennined to use every legitimate means 
 to destroj it; and they would assure you tlmt tlic sense of wron;; is so deep 
 and wide sprca.l, that tlie n^^itatio'- now commenced will continue and aug- 
 ment till right is fully done in tliis matter. 
 
 Having placed before you for your own information and that of your col- 
 leagues in the Government of Ontario, the nature and extent of tlie exemptions 
 complained of, the Committee rely upon the wisdom of your (Jovernmeut to 
 find and ap[)ly an elToctifo and speedy remedy. 
 
 Signed on behalf of the Committee on Exemptions. 
 
 JOHN IIALLAM, 
 
 ChainiitiH,