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Those too large to be entirely included in one exposure are filmed beginning in the upper left hand coiner, left to right and top to bottom, as many frames as required. The following diagrams illustrate the method: Les cartes, planches, tableaux, etc., peuvent Atre filmAs d des taux de reduction diffArents. Lorsque le document est trop grand pour Atre reproduit en un seul cllchA, il est film* A partir de Tangle supArieur gauche, de gauche A droite, et de haut en bas, en prenant le nombre d'images nAcessaire. Les diagrammes suivants illustrent la mAthode. 1 2 3 1 2 3 4 5 6 tv COMMITTEE APPOINTED V ■ ^^ I HALIFAX MERCHANTS' TAX REFORM ASSOCIATION :«.'* IN RE ASSESSMENT. Halifax, N. S. November 30th, 1891. « HALIFAX, N. S.: PRINTED BY WILLIAM MACNAB, 3 PRINCE STEEKT. 1891. asasBsasasssasasasasHsasasEsasasasHSissasHsas SSfl K) ■■%?, fe ■-. Jitfe»- '^'iS'a'f -, I , 't ^ MERCHANTS" TAX REFORM ASSOCIATION OF HALIFAX: Gentlemen, — Your sub-cotnmittee, appointed at the meeting of the Asso- ciation held 6th November instant, to prepare a plan for the reform of the law regulating taxation in the City of Halifax, beg to report as follows : — The grievance, the redress of which is the aim of the Asso- ciation, is the taxation imposed in Halifax upon personal property. The law lespecting the assessment and taxation of personal property is practically the same to-day as it was at the first incorporation of the city in 1842. That respecting real estate was reformed by the Act of 1883, which now, with various amendments, constitutes the City Assessment Act, and forms paragiaphs 200 to ■120 of the Amended Charter passed in the present year. By the law as it now stands, all real and personal property situated within the city at the time of the assessment (with certain exemptions) is assessed at the same time, in the same way, and by an equal rate. The tax so imposcjd constitutes a first lien or charge upon botii descriptions of property. Sec. .30(i of the Charter defines what is personal property, and reads as follows :— - " Under the term personal property shall be included all " household furniture, moneys, goods, chattels, wares, mer- " clmiidize and efi'ects, wlieresoever situate within the city, " (jwned by any citizen, company or corporation, and all ships / 3 "ilfi .. ever a.s.ss.ncnt is .na^e 7;. ^M^ '^^,,sol, or shaves m -lups .> ,„. v.-s.'ls in tl..' war.l m wind. ti.. sM^s or v.^sm-U ■> r:;K.cti;e of tl... viae;, or port n> . u^ -J » ;^,^^ ^,,,i ,,,, ",nav'vu: rouister.-l 1..- •■ ■ 1 ' ;,,.,^,^.,,',,,. ,f tl.- ntv . inch„l. all nu.n.ys ^-^--^ - :^ ,^,, ,,„l.in tl.. nty ^ >f .. i,,v..st..l in V">1.1h; <"• P"- • ;,; iv.r, all Don.n.ion not.s, .. all hnllion an-l con. n uoM .u ; ^^^.^^^^ ,,,. ,,.,^h.re "an.l not.> ot ^olv.nt ^'='"1^^' ' ; ,^ , the p'-"l'*'^>' "^ ""• ■^ citizen, or in the custo. y o a ha • ^^^^^^^ ^^^ ^^^^^^.,,„^, .^ ..^oneVaepo.Ueaon.lep-;f;-^Jj.,^^,,,. '• liis money ,,it..a on .lepo~iu ..^..,; . an.l he a>s.-.se.l aceoidm-ly. ■M-' ''-'f " t't; r ;: "^:...'^- '■■""■■•'■'""■■ business ,1. 111.: c.l;, .>'i'l '> t ,,, i„ ,„a„- „„,Ut»k uf .nan.>fac.»r. a .00.1s, '. P ■ „„,,' ,,,„, vo.y „r„c,nrc. n.m-h.ii; '"'■■"-"';■ ■;^,^„„„a i„,u,. -..-•.«.... p,ac.ically <«»r-,'.»7' ° ■ ".l"^ ,,n .HHicl. is it of .lis- l,e ifipo-il.''-- to subject H to t xa U ^ ^ ^^ ^^^ ^,^^^ ^._,,_^ „[ assessment. ''"V'"°P , „;„,i, conse.nu.ntly m mo-t manutactmers can.mt s.. '"<-»'•-,»" ^.,^|„, , ,„i „t a total instances assesse.l an.l '-"'';,"', .'"^„ ,-„„„, no less tban a,»ess„,ent on ,e.s„na F-P"^;'^. ■*;.,,.„ .h.eb .e have J3,5,7.000 is -■"'?'.'-;■;';„' ':,::„„„nt altogether oof specitie.1. That this lalte. sniii is " . ^jtbin „^ p,or,„ttion to the tt.a a— the city an.l aHc '" - ^ * ,^ ,i„,„a„is an.l -Mat.nfac- ::;:::yX:c;:ya.e\lin««ie.."r.enofthcasscss,nento„ personal property. heoo.ninir daily n^ore onerous. This burilen rs one ^^'^l^^^^^^^^, .,,,,, inconvenience. In fornu.r tin.es .t couKl be bu^^ne ^^^^^_^^^ ^^_^^^^^^^ ,^.,^^ M..tho.ls of aour, busu.ess -- ,aUways, steamships situation has been completeb channel y [ the cmsm.a.r. ' '" "-• |,nc.. „,„] ,|„„ |, ^^^ into S0,0(H), at S] .-,0 •- •"^^'^ 00 1200 00 00 00 at SI oO ■^, a^^sessed at J?4()00, 'JO 00 i^iscrinunation a^ain.t Halifax Merchant ^^0 00 4 2. Two shops side by side on fJranville Street doin;,' different kinds of^business but nialvini^ e'jual profits : Shop No. 1. — Business requirini^ large stock to be carried, say S2r),000, at 81.:)0 S'M'> 0(7 Shop No. 2.— Small stock, say SoOOO.OO, at $1. •')(), 7"> 00 Difference in case of these two eiiual businesses, 8^500 00 3. Halifax Manufacturer : Real Estate, factory offices, etc., ipMO.OOO at Sl.')(), S^oO 00 Machinery, ?20,000 300 00 Stock, Slb.OOO loO 00 SUOO 00 Agent of Montreal House in same line • Offices and Sample Rooms, 810,000, at SI. 50. . . . SloO 00 Samples and furniture, SIOOO 1.') 00 SI Go 00 Difference against Halifax Manufacturer S735 00 The merchants and manufacturers of the city feel that in this unfair and heavy discrimination against them made by the laws of their own city they have a grievance which should be remedied, if a remedy can be found. That remedy, your Committee believe, can only be foun" nroii>tniiicil to rca-on foi' tlifin-rlvis a'~ to tlif justifi' ami \!iliility nt' tlir law--, iiml tmi jqit tn ■j.wr thriii^flv.v till- liiTiiMit of till- iloiilit wlifii tlii-y havf in iiiiy way till' powci' to coiistiiii' It tur ili'iii->i-lvfs. Sucii a |iu\vri- i> piactically LjiviTi in tlir foiin nfu.tili hm'iI in {•oimrctioii with uui lax li--ts. -inci- it i.fti- diiiy to siicli jirn|icit \ cf the liartit- ;,'i\iM;4 thfin in as is taxaM'' accoriliii:^ to tlirir lic-t kiio\vl<-'lL;t'. I'l'iiu'inlraiu'c, or lulitt. I'lu' man ulio ijucs not lirlii'\r tliat a wr-(i'in tarni loan or toiiii;!! ruilioail Imiiil (i. c, lioiiil of a coiiiiiaiiy oiit-iilf tlu' Statf» miijlit t'l I'f taxf li.'M hv an imiiviilwa! aic for tln' mo--t pait con (.•I'alcd from the as-CN^ors, nor lio ih^y in im -t town-- make much I'tl'uit to a-ccrtain tlirir rxi^-lcucf. 'i'lic rr~-iilt is that a few town- a ti w i-tat.-. and a few pi-rMin- df a lii^h -^cii-e of honr-tv, lic.ii- tlic nitii'- wri_r|it of the tax. Sucli lias i.i'un till- urii\"isal ifsiiit of similar laws clsowhrn.-. ' 'l"hc \Vi -t \'ii''^iiiia < 'ommi>-i;iii, in ihrir iij^it in l^^+. ix- pri'-s tht'iiiscK t'-, as foUiiws : — " At present all taxes from invi-ihle ]troperty come iVoin a "few cons[ticuou-l\ coii-eientioii- citizei,-. from widows. " e.xecntors, and from miaidians of the insane and infants; "in fact, it is a comparatively rare thinir to find a shrewd "trader who Lrive-- m any con>idi'irihle amount of notes, "stocks or ii;onev. The truth i-, things have come to sucli a "condition in West Virginia that, as reu'urds paying;' taxes on "this kind of property, it i- almost as voluntary and is con- ".sider'ed pretty nineh in tlie >nmi' li^dit as ilonations to the " neiilbhorhooil, chuicli. fv Sunoav -cliooi." An enormou-. mas- of evidence, all of tlie -aine chaiacter, could easilv he accumulated if tlieie were any dr)u!it upon tlie matter. That a tax whieh juactieally opi.'rates as a tax upon capita! einph)yed in hii-ine-s in ll.-ilifax wo'dd re-nlt injuriou-ly to real estate hv ti-ndiiii: to dri\e eapilal to -eek em]iloymeiit olsewliere is no nioie tlian mi^ht have hern aoticipated, and spcriHp instfinc's have 1 fi lirouirht fo tli,- niitic(> of your Cutmiiittci' in wliicli pcr> who Im.l fully iiitcii-l.-.l to imi- -aLT*- in !!;aniif;H-tni iiiu' in Hilifax \\r|, .Ut.rr.Ml fi,,i,, .Inin- so l.\- till' \'i\< t that th.'ii iiiiuiut'actiiiin^' plant would lie taxi'd. '"I'l Imvc II .i.lirijly iiivi--trd tlirir capital in (.tlnr cities, nioic' jii-t and liliiial in tlicii- tuatiiicnt, W !• dii iMt think it can hr dniicd l,y anyone who lia- at all studied til" sulij.et that the promt ^ystrm ,,t taxatiMii on personal p!op.|ty in lldifrtx is inetl.-etive, ina-nmcli a^ it does 11, ,t reach th.' ^reaf hulk ..f th" property intenijcd to !..• assessed under it, that it, is productive of .rross inei|Ualit\- aiel injustice, that it is practically eU'ective only in taxing the capital ot tle.-e trail. -IS and manufacturers who-e hiisiness is of such a chaiaetei as to exjiose their pnii; '-tv to the asse^^or, and that such taxation operates as a nio t wei;_dit\- handicap upon our merchants and manutactuiers in the keen competi- tion which they ate now eailid U[ion tw meet All tlii- will he admitted almii>t without .|Ues! ion, Imt tiie })ractical ditiiculty he-ins when a hetter sv-teni is son-ht. An income tax was at (iist thought of, hut upon iinpiiiv your Committee were not ahii lo asceitaiti tint such a tax <,fave satisfaction or ptoduced ^ood results in any place wlieie it wasim]jo>ed. In the veiyfud i,.j)oit of the ( 'ommi-sion on 'I'axation, appointed in ISMl, in the Slate of Maine, it is refeiii'd to iis follows : — '■ In practice it is almost universally a failure. Tn tlieorv, " it seems just that a person shoiilii lie tHXed upon the net " yieltl of hrs occu[)ation or investments, the liot •j.aui^e f>i his " taxahle ahility, but in the levying- of such a tax iL lias .nlwavs " been fiMUid that art, siihieifu;^!", evasion, and downii^lit per- ".juiy liave remieieci the system inetricieiit and futile. To tax " capital, property, lands, am! also the income arisini: from " tlieii employment, is intolerable as doulile taxation ; to ex- " empt such pi'operty, and rely on tlu; income fiom them " alone, leaves open a hu,, dred ways for evasion, and is open '■ to yrave olijections as hein^^ in ccuitlict with the constitutional " provision teiiirnin^^ that all property shall be taxed accoi'd- " int: to its just value. It has lieeii tried in -everal states but " has proved unsatisfactory ir. all ar^.l it ,s a potent ar,^unent " a^^aiLst this form of taxation, that in the ^:«"'-^;^^'^*^J"; " " beea .nade in n.ost states of ihe Union -lur.n^^ the past ten ■' years, to find new sources of revenue, there has been so little " (lisposition to re>ort to income taxes." In theorv it is not easv to see why a city or other munici- pality shouM have the ri^iit of taxing' the income of its citi- zens 'merely because they are citizens, and althou-h every ,lolhr of that income may be derived from property outside of the city, and already paying taxes in the places where it is situated ' The objections to an income tax, both in theory an.l in practise, seeme.l so great, that your Committee unanimously decided not to lecorimeiitl its adoption. After an extended inquiry into the tax systems of other cities, your Committee have concluded that the one in fore, in Montreal ^s best suited to this city for several reasons,— 1. Because it appears to be ba^ed upon an intelligible, correct, and just principle. 2 Because it gives general satisfaction. :I Because it is easily worked both in respect of assess- ment and collection. 4 Because as Montreal is our chief competitor in trade, it is desirable that our merchants an.l manufacturprs should be placed so far as possible upjn an equality of conditions with tho^e of that city. The Montreal system may thus be described : There is first a tax upon all real estate within the city which must not excee.l one ami a quarter per cent Second,— Everv person, ti.m, or corporation doing business within the citv n".ust pay for the privik-e of so doing business bv what is calKMl a " business tax." This is based upon the yearly rental of the premises in which the business is done, 'and must not exceed seven an.l a half per cent, upon such rental. In case the business is not carrie.l on in rente.l premises, then the rent or annual value is to be estimated by the dsse.ssoi'. f 9 Third, — In the case of a number of occupations which from their character could not be fully and fairly or at all reached by the " business tax," the Council is empowered to impose a " special tax " in the nature of a license. These businesses or occupations are all specified in the charter of the city. The amounts of " special tax " are in some cases fixed by the char- ter, but in most instances are left *.o be determined by by-law of the Council. '^.iis system modified to suit the re(|uirements of Halifax your Committeu has decideil to recommend. In order to prevent an unlair sliare of tlie burden beincr thrown upon real estate, it is necessary that the maximum rate upon it should be fixed. In Montreal it is so fixed at one and a quarter per cent, upon its actual cash value. The present rate in Halifax is $1.45 per cent. Your Committee recommend that the rate on real estate be fixed nut to exceeti !?l.oO. But while that is the maximum they hope that under the pioposed systeiu tlie present rate would not be exceeded and might very probably l>e reduced. 'J"he Committee have made care- ful inquiries as to the amount and value of property now occupied by persons engaged in business with a view to fixing a maximum rate of business tax. As the result of these inc^uiries, your Committee have concluded that a maximum rate of ten per cent, upon the annual rent o'- yearly value will be surticient. In regard to special taxes, your Committee has thought it best to follow the example of ^b)ntreal by fixing the tax upon a few of the more important subjects of taxation by the act itself, ami leaving the regulation of tlie others to the Council under a general ])rovision in the chartt-r enabling that body to deal with the subject by by-law subject to theappioval of the Governor-in-Council. (^ne (juostion is inevitable, will the city be able to derive a sufficient incou;e from tlio proposed system ? Your Committee have carefully considered that phase nf the subjict, and have no hesitation in answeiing it in the afiirmative. The citv at 10 present derives a revenue from taxation of aViont !?:^1 5,000. of wliich ."?0.'),000 is from persuiia! |)roperty, — tliat .sum woulil lie more than made up by tlie proposed business tax and special taxes. A .statement in detail of tlio workinjf cf the two systems is ^iven in one of the schedules to this report. So much towanl thf snccessfu! workini,' of the ^iroposed system dej»ends upon a tliorou^diiy elHcient assessment otiice. that tlie ComTiiittee venture to sui:i,'cst a clian<,'e in tliat depnrtn)i-nt of the city. The jiresent division (jf responsiliility anion;; thiee uhmi is not proihietive of ;:ooil results. \ our Committee suy^x^^st that there should be one Chief Assessor, a first-class man at a gooil salary, with power to employ such assistance as he may reipiire, and that he should be solely responsible to the Council for the assessment. Your < 'ommittee were astonished to find that the requirements of Sec. 2W of the City Charter, recpiirin;,' the assessor to keep a complete register of all real estate within the city have never been com- plied with, aT\d that there is no plan of the city in detail, except that prepared hy the t'ire Insurance Companies for iheir own use. Your Comnuttee is decidedly of opinion that such a plan should be prepared in which the ownership of every property should ite exhibited, and all transfers noted. In this connec- tion your Committee venture the further surrcfestion that the adoption of what is known as the Torrens Land System, wduch is now in use not only throughout Australia, but in British Columbia and thj North West, and is ?apidly eomini,' into use in Ontario, and by wdiieh a Keyistry is kept of all properties and their titles in.ste.id of our present obsolete registry of the namt's of parties to (h'eds and other convej'ances, would be a rel'oim which wouh greatly aid in the work of assessment as well asbeini: a benefit in other ways. By means of a properly made plan, much of the work of assessment could be done without even leaving the otiice. Your Comnuttee have caused to be jirepared a diaft Act embodvinu" the changes necessary in our present Assessment Law. It i- aitaehed liercto a- tlu- l"'ii-t Sehe'iule. r ^ n The Second Scliedule is a draft of a code of By-Laws rerjn- latinn; the special taxes wliieli tlie Coiiiinittee have prepared, not with any- idea of usurpiriLr the functions of the City Council, hut partly for the sake uf coinpletinj; their report, and principally to aid in makiii^f up the estimate htr the com- parative financial statement of the two systems. The Third Schedule is the financial statement of the City's revenue under the two systems hefore referred to. In conclusion, your Committee siilimit that their pro])o^als give us a system of taxation sound and dtd'ensihlc in theorv and Just and ethcient in pi'actical operation in place of one which is wholly incorrect in principle and most inc.dhcient and unjust in its operation, and that the proposed systtjin. while making no perceptihle change in the taxation of the hulk of the community, including all real estate owners, would do justice to the over-taxed and struggling merchants and manufac- turers, and subject to a fair taxation those clashes of the com- munity which, while enjoying all its lienetits, enjoy aho under the j)iesent system a piactical immunity ftom its buidens. All of which is respectfully submitted, ROBERT TAYLOR, '~^ W. J. STEWART, OEOFFREY MORROW A. B. SILVER, E. O. SMITH, A. E. CTRREN, JOHN BLXiH, n. (\. B.M^Lb M. DWYER, F. \Y B.rLLOCK. A. L. Wool), A. E. JONES. E. (J. KENNY, H. H. FCLLER, yCornrnififif. 12 FIPvST Sf^IIEDlLE. DKAIT OF AMENDED ASSESSMENT ACT, (TTV OF HALIFAX. 1. Tho city shall, in acMition to the amounts bj' tliis Act, or any Act hereafter to be passed specially authorized as special assessments, have power to assess in manner as herein- after provided, annually, such sums of money not exceeding one hundred and ten thousand dollars (8110,000), as may be necessary to defray the ex, enses which aie by law authorized to be incurred on behalf of the city. 2. The objects, etc. (remaining part of present section 290 unaltered). 3. The City C'uncil shall have power to assess, as in man- ner hereinafter provided, in addition to the amounts author- ized by section 1 to be assessed, the following sums of money (balance of section 2;)! unal'ered). 4. (Present section 292 unaltered). .5. The Committee of Public Accounts shall prepare the yearly estimate (which shall include a sum not exceeding five per cent, thereon to provide for losses, abatements, and non- collections of rates and taxes), and shall present the same for the sanction of the City Council, who shall have power to confirm, alter, or add to the same ; and after said estimates have passed the City Council the same shall, on or before the .■^Ist day of December, be re-submitted to the'Committee of Public Accounts, who shall fix the rate of taxation on real estate, and the rate of ' Business Tax" for the year. 1» t ASSESSORS. (Redraw sections 295-301 so as to provide one permanent Assessor, who shall have powe'* to employ his own assistants and shall be solely responsible for the work of assessment!. ASSESSMKNT. The City Council may, for the purpose of such assessment and taxation, annually impose the rates and taxes following : 1. An assessment on the owners of all real propert)' within the city (not specially exempted bylaw), not to exceed one and one-half per cent upon the assessed value of such pro- perty, whether such real property shall be possessed, occupied or owned b}' individuals or by anj' joint stock company or corporation ; and whether owned by persons resident within the city or absent therefrom. Persons seized, etc. (as in sec. 303). 2. An assessment (to be called a "business tax") on all trades, manufactures, occupations, business, arts, professions; or means of profit or livelihood which now are or may here- after be carried on, exercised or in operation bj' any person or company in the city. Such business tax shall not exceed ten per cent on the annual value of the premises in which such trades, manufactures, occupations, business, arts, profes- sions, or means of profit or livelihood are respectively carried on. 3. A special tax on pedlers and carters doing business in the city ; on the owners of horses and vehicles for each and every horse and vehicle ; on brokers, money lenders or com- mission merchants ; on pawnbrokers and auctioneers : on clubs, keepers of inns, saloons or restaurants ; on theatres circuses, menageries and minstrels, and on all public places of amusement kept open for profit ; ou billiard tables, cippi or pigeon-hole tables, ten-pin alleys, and (jther similar games ; and on livery stable keepers. 4. A special tax of !?200 yearly upon every Fire, Marine and Life or Accident Insui'ance Company doing business and takituf risk; within the city. N ■-. A special tax of S'X) yearly „pon every Guarantee Com- pany d.,in- bu.sii.ess an.l taki„u- risks within tlie city U the san.e Company or Association i^' en^a-. ,1 in more than one hranch of Ir.snranee In.siness, it sl,airpav a tax for eaeh h.anch nf its l,„.in,... at the rate above mentione.l In cases uh..,,. IriHuance Companies are en.^aue.l in win.j- .n.r up then- business i„ tl,e City of Halifax; an,l are umler- takm,^ no new l,„.i„,.ss, they shall not be re.,uire,l to pay such special tttx. * - a. A special tax up„n every i..corporate,| joint stock bank wliosech.et place ol business is situated in the City of Hali- fax. Such tax shall i,e three-eighths of one per cent on the amount nt its pahl up capital after deductin;,^ therefrom the assessed value of the real property possessed by it within the c.t3- Such tax upon every other incorporated or joint stock bank dMHij; business in che city by means of an a^encv or branch ofhce shall be e.,ual in amount to the smallest tax by tins section re.,uire.l to be paid f,y any bank whose chief place of business is in the city ; provided always that in the event of any bank increasing its capital for the purpose of increasing its business outside of the said city, said bank shall not be assessed in ihe city on such increased capital. 7. A special tax not exceeding S4,000 upon every eras coiiipany doing business in the city. " _ A special tax not exceeding 81500.00 upon every Electric Light Company doing business within the city. A special tax of S:>00.()() upon every Electric Telegraph Com- pany doing business within the city A special tax of S4()0.OO upon Lvery Telephone Company doing business within the city. A special tax of .^.>0.00 upon every Electric Cable Company doing business within the city. A special tax not to excel..! so„oo,,)0 upon every Street luulwav t ompany (hjing business within the city. " N. All of such business taxes and special taxes above enumeiated shall bi. in add dition to any tax assessed in respect 15 of ,val property occ.,pi.,| l.y tlio persons or eoiporation. lial.lr to pay such biisiiiess or spccia! taxes. ^). The tax i.npo~.,l in Suh-sec. i> of Section 7, on trades, business ori^ceupations shall he payable fur every establish- n.ent of such trade, business or occnpatio.i in the city wh.n it ■shall becarncl on by the same person, (i.n,, „r company i,. two or n.ore .Irstinct and separate buiMin^rs or places' ot business. 10. Every such special tax as aforesaid may. in th<" discre tion of the Council. !>e in.po.ed and levied in the form of a license: and thereupon such tax ^lial! be payable annually at such time and un.i,.r such conditions and restrictions as' thr Council may determine by by-law or ordinance, which by-h or ordinance however shall be subject to approval by t Goveinor-in-Council. aw 16 MODE (i|- AS.SESSMKXT. 11. All real property in the City of Halifax shall be asses.sed at its casii value at the time of as.sessment accordin.r to the l>est knowledge and discretion of the assessors, due allowance bein- made by the assessors in the case of properties (as in Sec. ■■!04. ) 1-'. The real property of partners in business shall be assessed in the name of the partnership ; notice of such assess- ment to any one of the partners or V, the agent of the firm shall be valid and binding on the firm. ^ 1.'5. The real property of deceased persons under the control of their executors, adminishators or trustees, the separate property of married women, the property of minors an Assessed. I)r>l-ri|)tinll .niil Xn. (il IIlmI I'ropLity AsbUSSt'll. V;i 17 The assessors shall enter the number of the ward in which the property assessed is situate in the Hrst or left hand column, the name of the person, Hrm, estate or corporation assessed in the second, the street number or other description of the property assessed in the third, and the assessed value thereof in the fourth. The assessors shall also make return of all persons, firms and co.porations liable to the payment of business tax or special tax with the busini'ss or occupation of each. As soon as the whole amuunt of real property on which any person, firm, estate or corporation is liable' to assessment within any ward of the city is determined, the chi^f as.sessor shall serve or cause to be served a notice thereof .statin- the assessed valuation upon each person, firm, estate or corporation or on his or their a;,rent, officer or clerk by delivering the same personally, or by leaving it on the property so asse.ssed, or by mailing the said notice by registered letter. The chief assessor shall also as soon as he .shall have deter- mined the business or occupation liable to the paynient of business tax or special tax of each person, firri, or co"^i-poration serve or cause to be served liotice thereof in the same manner as ill the last preceding paragraph provided. The notices in the last two prece.ling paragraphs provided for shall be in the form following : WARD No.... Name of person, firm, etc., as.ses.sed : Number street or other description of real property assessed : Assessed value of such real property : Business or occupation liable to business or special tax : Yeaily rental or actual annual value of premises in whi business is carried on : cli 18 [ hcrcliy u'lvti you iioti'M" that tli« ("ity Assessors to the licst of their Juil;,'ineMt, have nia(k> the a'nove vahiation of your real property in Wanl No... of the City of Halifax, anh to ohject tlieroto yon are lierchy notified to fur- nish !iu; at my otlii'e in the Citv Court Houso. within fourteen days from this date, with a written stateinetit under I'iith acconlini,' to the form herewith, .served upon you. To Mr Chief AsM'ssoi-. tlalir dav of !>*■ ■ The ahove notices are to hear date on th ■ days on winch thev are respectively served or mailed. A notice shall he delivered in respect of each lot of real property owned by a person, firm, or corpniation in each ward, and upon payment of the sum assessed in respect of any such lot the owner or person paying,' such sum shall ' ; entitled to receive a receipt wdnch shall operate as a discliar<,'e of such lot from any deht or lien in connection with the sum so assessed and rated thereon. After service of the foiegoinL; notice fourteen days shall he allowed to the parties to be rated, or their agents to furnish the assessor with a written statement under oath of their real property, and occu[)ation liable to assessment in the following form : — STATEMENT For PfiU'osKs ok Assessment, City of H.u.if.vx, is Kciil riO[i<'riii, Acfiud Vnlnr. Ward 1. 4. {). 1» Busliifss or occupation t'nj^'a^^'ed in Place or placeii. within City at ) which s;ii.l l)ii.sincs.s or ucc-upa- - tion is carried on I •State if owner or tenant of such j places, and if tenant ;,'ive yearlv - rent ' ' | A/fl(/(crlt, V ■ ■, , '^f the City of Halifax n.aketh oath and saith that the fore^^oin-: statement is in all .■-p..ets true, and that he is en^a^a^l in no la.siness or occu- pation or at nny place within the city other than as therein stated. Sworn, etc. tv„^ * « ,, IName of Appellant. NoTK.— Tlie fore-rointr is a draft of propos,.,! chan<'es „ the present law and would he in suhst'tut.on for t h^ pr >se t Charter sees, 2UU-^:i^. Fron, that point on to the end^of \ e chapter, at sec. 4:>0. only a few verbal changes would i r . i ;^;.r?f t "7' '"." "T"'^' '" ""'•'^ ''^'''^ ""^'^ '^^^ -l^tan- lial pait or the law has been approved The provisions respectinjr the collection of taxes on real prope.ty would of course reu.ain as they are. " Busint's tax ' and special tax could be collected in the same wav as the ?a\ novv imposed on personal property, viz.: by .iistrass warrant and making them a first char^'e upon all the personal property withm the city of the persons liable to pay them ^ ^ ^ , Poll tax could be imposed on all not otherwise as.sessed if it IS doe ,, aesirable to retain that form of taxation the con - nuttee, however, believe that the abolition of the present noil ax and the substitution for it of a voluntary paymer^f^;^: by all persons not otherwise assessed, but who wi;hed to pos- sess a vote in city elections, would be a beneficial change. 20 si;( oM) s( iii:i)i i.i:. DKAIT OF >r(iGKSTKI> SI'KriAL TANKS. Insurance Comiianies, Fire, Life, Marine ami Acci- dent, not less than S2()0 each. ( hiarantee Companies. . not less than '<() Telephone Companies " -1*^0 Electric Lij^ht Companies, in full 1''00 Cas Compaiy, in full -t'^O" .Street Railway (company, in full '-^OOO Auctioneers l<>f> ^-'^ch. " Assistants 20 Incorporateil Companies, not less than ?<1()0 busi- ness tax Private Bankers, Brokers, Commission Merchants, etc.. not less than -'0 Circuses, Theatres, etc, licen.se fees as at present. . Tedlers, Street "^ " with carts -^ Tu'T Boats, Water Boats, E.KCursiun Boats, and other Steamers for hire not le.ss than '2.') Telei'raph Companies " --^0 Cable Companies ^" Commercial At,'encies " 50 Professional Men, for first five y 'ars in bu-inuss, SIO: afterwards, 82."). Billiard Table.s, Public 1 •> ^ach. Club . . ^^ " Buwlini? Alleys, Public -•] Cippi Boards, Public ^ SI Pleasure Carriages for two horses 20 each. other, for one horse 5 •• for hire, all kinds 4 '4 Vehicles, liutchers'. Bakers', Grocers' and all other Traders' not enumerated 5 ■• Horses kept for pleasure 4 .. woikinfj; purposes 3 • Hack- and Trucks, licenses as at present Liijuor, M Junk Dealers, " -q „. Ice Carts .q „ Milk Wagons jq „ Dog Tax as ut present Poll Tax on persons not otherwise taxed, torjualify for Civic Elections, not compulsory, per head H 22 TIIHU) S( llKDl LE. sTVTl'MFM' 01" INCOMF- 1>KK1VKI) HV Till: nTV r<»l! (Tum:\T VKAii rM>i:i: nikskxt sytskm or ASSKSSMKNT. ll>al estate \ .-s«u.ei.i nf 18!)l-l»-2. 815,058,000 at 1 .4.) pr'- c'"nt , fsunal Property, 84,:. 17,000 at 1.45 . " rp„,. 500 Dog 1 ax City Property rents '^'^^^ T : , 4,00() Interest ' 8:U1,72S *EstiinaU.'.l value of Personal Property assessed : _^ Um.,! for Imsin.ss purp^s-s ^mKVM " (luint'stic .•S4j;n7,n()0 X„TK.-Of llio ulKivr amninn of SCC.lUd iv,riv.-.l fn.in ,.(.rsnu;il prop.Tty, 10 Uu>iiirss linns c-niitill.',ilf al"iiit ..nr litth. .j|) .. ■' ■• iiiii'-ldurtli. -,) ■' '■ iiiMilv oiif-hiilt. l„„;i,.r uur.ls. tiitvnf lh.. laiLVM'l.uMiu^lnnis .■..ntnl.ul. ncaiK ..i,e- i,;dt ..I tho «liol.- irv.iiue (Icrivc.l frmii pti-on;,! iin.prily. 23 APPROXIMATE ESTIMATP: OF LNCOME TO BE DERIVED I'XDER PROPOSED SYSTEM OF ASSESSMENT. Real Estate (uiiclian;:;e(]) say S'lo.OOO.OOO, at 1.4.') (.,(•. 8217,500 Business Tax (basoars of liusiness at SIO; subse(juent years S25 each, average 3,000 Billiaid Tables, l^d)lic 25 at slO each 250 Club. 17 at S20 " 340 Bowlinir Alleys, Public, 2 at S25 " .-,0 Cippi Boai-ds " 10 at S5 " .-,0 I i1 24 Pleasure Carricif,a\s for 2 horses, -20 at i?20 each 4Cr/ " other, for 1 liorse, l.'iO at S") each, 750 for hire, all kinds, 150 at Si each, GOO Vehicles, Butchers, Bakers, Giocer-*, ami all other trades not enumerated, 400 at i^G each 2,400 Horses kept for pleasure, 200 at §4 each «00 working purposes, 1,000 at 8.'5 each, :3,000 Hacks and Tiucks, licenses as ; present 1,500 Li<,uor, ■' • 10,000 .Junk Dealers, licenses, not less than 5, at S50 each. 250 Ice Carts, not less than 10. at *10 each lOO Milk Wa'-ons, not less than 50 at SIO each 500 Do<4' Tax, licenses as at present -'Ot) Fines in Police Court as at present • • 4,500 City Marshal's OtHce Fet^s, as at present G50 City Property Rents, as at present :i,000 Interest, us at present 4,000 Poll Tax on persons not otherwise taxed, to (inalify for Civic Elections, not compulsory, 800 at So. . i>00 S:}48,885 25 APPENDIX. [The t'ollowinij i- reprinted from the Ottawa Ercnhuj Jounial of Jan. 22nd, hSDl, both as attbrding additional sup- port to tlie ('oiniiiittee's report, and to show that the reform movement in Halifax is in line with the reforms in proijress in other parts of Canada] : — THE BUSINESS TAX. What is it ' And whai is the occasion which has f^iven rise to it ? These questions naturally suggest themselves to the readers of T/ie Journal who have been following the proceedings of the City Council during the past few weeks. Naturally, we say, because any change in our system of municipal taxation, so sweeping as that proposed, should be sustained by very strong reasons to justify its agitation. Some three or four weeks ago the desirability of adopting a " liusiness tax " was brought up in the council by Aid. Henderson, and on motion was referred to the finance com- mittee for consideration. The committee reported at the meet- ing held on the 12tli inst., recommending that the system be adopted in Ottawa, and stating briefly the reasons which had influenced them in coming to this decision. On account, how- ever, of some of tlie members of the council not being pre- pared—in view (A' the novelty of the subject— to pronounce upon it intelligently, the report was withilrawn foi- the present, hut will most piobabjy be re-introduced at !.n eaily date. In view of this position of tlie matter, we propose liriefiy to reply to the (juestions propounded, and shall deal with the second one first, viz: ' Wliat is the occasion which ha.s <«-iven ri.se to the prnpo^t'd tax '' I! 26 THK OCCASION'. 1. iJriclly speaking, it sjiririgs from thf prt-sent unsatis- factory condition of tlie law relating to the taxation of personal property aini iiicine. That taxation in some shape or foiin is iiievitaljle, and that all heneHting hy the expenditure of pub- lic moneys liave a right to bear theii fair proportioii (if its burdens, are piincijiles admitted by all. The principles are sound, but their practical application fioni an e(]uitable y)oint of view is not so simple, as we know of no country in which the ijuestion has been satisfactorily settled, or in which great confl;i;> of opinion on the subject do not exist. In Great iiritaiii, municipal taxation is levied on real property alone. The taxation of personal projjerty has no existence theie, and the income tax exists only for state purposes. This was not alwaj's the case. For some centuries the national revenue was raised entirely hy a tax on personalty, but as the values of such property increased, as tlie nation became more wealthy, the system gradually became impracticable, until at length it was abandoned entirely, and now such a tax, either for national or municipal purposes, is unknown. In the United States ami in Canada we follow a diti'erent system, and insteail of being content to leatii from the experi- ence of the motlier country, we aie endeavoring to solve the problem of, " how best to levy municipal taxation," for our- selves. The result would seem to be, as admitted ])\ all who have given careful attention to the subject, that no other con- clusion can be come to but that arrived at by Great Britain years ago, that any system of taxation of personal property is impracticable. Impracticable because the property cannot be reached, and because the attempt to reach it gives rise to a system of fiaud and deceit which is appalling to think of. The report of the municipal cnni mission of Ontario does not exajjijerate when it states — " That the total amount wliich jiersonal property and income contribute to the expenditure of a city does not compensate 27 for the enormous amount of falseliooil and misrepiesentation to which the taxation of that kind of proprrtv L'ivcs occasion." The testimony is similar in any country in wliicli tiiis tax exists, and so totally inado(|Uate is llie value iraclied. in com- parison with what should 1 e obtained, that tin- iiest authoiities on tliis suhject, lioth in Canada and the United States, advise its entire aludition. It is V)( • d that in cities the value of all personal property at least e(|Uals tlie value of real estate. In Great P)ritain it is said to he twice as f,neat, and y(;t how is this liorne out hy our assessments? In New Yoik the assessed v;i>ie of personal property is less than one-fifth of that of the real estate. In Toronto. Hamilton and Halifax, the di-propoition is aliout the same, while in Kinnjston and Ottawa it is very iniieli ;:reater, bein;,' nearly ten to one. In St. John, X. 1!., alone, is the peculiar spectacle presented of the assessed value of the per- sonal property and income beini,' ;^n-eater than that of real estate. In view of these facts is it to be wondered at t1si>t them, and with the sanction of the moral sense even wliere their duller intellectual faculties are convinced that such taxes are rii^ht and iieneticiai in themselves. There may lie piotectionists wlio will not sn)Ug<,de or undervalue when they 'z^'t a elianee, but I have never met them. There may \)k- rieli men wlio make tint' rt'lurii of their wealth tor taxation, but they are very few.'' Mr. l)aviil A. Wells, in a report to the New York Legisla- tui e, say.s : " Oaths as a matter of restraint or as a cfuarantee of truth in respect to nthcial statements, Imve in f^reat measure ceased to he effectual : or in other wotds peijuty, direct or construc- tive, has hccome so common as to almost cease to occasion notice." His iipinion alx) agrees witli tliat cf Mr. (Jeori^'e when he states " that the ricluT a man is, tlie smaller in proportion to his ])roperty is the coiitiibution ht; pays to tlie state. ' On the otiier hand, with respect to tlie income tax, it cannot be ques- tioned that persons having fixed incomes and employees of large establishmeiits, are generally assessed to the limit of their means allowed by law, while frequently the very em- ployers from wh(jia they leceive their income, and professional men who earn and ^pend live or ten times as much, pay little or notluni;'. We might go on (pioting, did space permit, many other authorities, all to the same effect, but liave, we think, said sutiicient to prove our assertiori tliat the system of personal property taxation is, to say the least, utterly impracticable and should be wiped out of our statute book with as little delay as possible. To (piote one moie authoiity, Prof. Ely say.s : ■'Although our system of taxation is in the face of it fair and simple, it is found in practice to be an unpracticable theory, for a large portion of property escapes taxation, and that the pror/ertv of thnse best able to beai- the burdens of ('oveinment, namely, the wealthy residents of cities. . . . it is impos- sible to hnd this property, and to force men to make returns under oath result^ invariably in perjury and demoralization without discovery of pri)|)eity." .Vnd again the same authority writes : " The tax never has worked well in any modern eomminiity or state in the entire civilizeil woiid, though it has been trieil thousands of times and although the mental re- sources of able men have been employed to make it work well." 89 As a remedy for this state of thinifs Prof. Kly advises that the entire system of taxation of invisible propei ty he ahaii- doned and in its stead a business tax baseii njjon property vahies be imposed. THK TAX. II. This brint,fs us to our tiist ([Uestion, namely, " Wliat i-^ a business tax ? ' — which we will now endeavor to answiT. It is not an experiment, having been in existence for years both in Montreal and (,>uehec, and having l)een found to woi-k most satisfactorily. In Montreal the tax is ~h per cent, on the annual rental, and there is no such thing as a-erty or income in any shape. It is levied upon all liotel or ta\'ern-keepers, brewers, di-tilleis, meichants, traders, manufacturers, banks, bankers, broker^, or money lenders, auctioneers, grocers, bak(;rs, butchers, railway, tele- phone, telegraph, insurance, steamship companies, managers of theatres; or generally on all trades, man\ifaetures. arts occu- pations and profe- ions. Hanks pay a si)ecitic amount accord- ing to paid up cai>ital. The tax on gas companies, insurance telegraph ami tt;iephone, is also spccilic. So also with regard to the street railway, which pay. a tax of !?12,()00. On hotels it is also specihc, upon a graduated scale, accoidiiig to tlie rental of the premises. As stated, the system is found both in Montreal and Quebec to work most .satisfactorily, and we understand that real estate owners make no complaint against it, l>ecau>i' they realize that it assists the business of tlu! city, and tlu-icby (•nhances the value of their property. With the experience of these cities before us tlun' can be no reason to doubt that it would pro\r e(iually etlicaeinus in Ottawa. The law bearing on this --ubject was pas>ed at, the last si'ssion of the Provincial Legislature, acting ou the stiong recommemlatioii of the municipal convention lield iti Toronto in Nov(Midier, bSNl». it came into opcratiuii on the tirst of the present month as a permissive mea-ure, whicli r.ny muni- cipality may accept by passing a by-law to that efi'eel. I's pro- 30 visions are verj- simple, Imt as the law at piesent staiuls are only applicable to persons earryiiii; on ;i mercantile liu.siness. It ^qves power to the council of the nuinicipality to substitute in phici' nf the pivMiit ])c'i-'in.il pictperty tax, a business tax in lieu tlvreot'. Such l)U-ini'~.s tax liein^' h-vieil on the ainnial value of the premi-es in which the business is carridl on, at a rate not to exceeil 7;l per cent, on such ainuial value. It also prfiviiles foi' the iiiann"r in which the annual value is to be arriveil ,it, n^ine'iy, by takiiii;' the assesseil value of the pn'ui- i-es au'l cliaru,!!!:;- the same with 7 per cent. Tiius, supposinLj the council has (Kciih^l to impose •"> percent, as a tax to be leviceinf:j o per cent., >*70 by ."> e(|uals .■^:!.."iO, which wcJd lie the annual l)usiness tax on all ])reudsi s assesse I at .^1,000. On premises assessed at S.'),000 the tax would be in the same ratio, namely, five times S:}..jO, Of eipia! 817. oO, and so on aceoidin;,' to valuation. The abovt" appears to us to be a veiy fair way 'n -which to obviate the ditHculti.s insnperalile to tlie present system and is certainly well woithy <;f a trial. Indeed, the present sj-steni is so iitteilv and radically unsatisfactory, that we can hardly conceive of anv alteration which would not be for the bet'er, and we siticeiely trust ti\at when this matter ai^ain comes bi'foie the council. It will (h'cide to put a new law into opera- tion at as early a date as pessilije. There are several reasons which su^ircst themselves as valid liTounds on which to adopt the new system : — 1st. It will f^reatiy -implify the wcu-k of the assessors. liu.l. Ii will put an end to the inquisitorial iiupiirie.s which under tlie existin„' law they are compelled to nuike. ,Sid. It wi 1 distribute tin.' burden of taxation much more eouitaiily than is or can be done at present, and on account of its widi' distribution it will fall so li,L:htIy in its operations as to be very sli^iitly felt. 81 4th. It is a step in the 'lirection of abolinhin^' the taxes upon the |)roihicts of lahor ami thrift, and phicini,' tliem upon the basis of hiinl vahius, upon which alone in our opinion taxf^ should In; iiiiposi'd. To our mind thf iliift of jiublic opinion is rapidly tending in tln> direction, and the ^-in^Ie tax theory of Henry (Jcorge particularly, in relation to municipal taxation lias much to commend it.. We conceive that no one can with justice con- troveit the tiuths expressed by him in a lecent publication, as follows : "Taxes on income are unjust in nature; and cannot be col- ■' lected fairly. Taxes on be(|uests and itdieiitances are also " unju>t in n;iture, and would sDon be evaded when larji;e 'anujunts were involveiral.le f<*r tho following,' anion^'st other reasons : 1. It will rrreatly siinplifv tlic work of the assessors. 2. It will tlo away with tlif personal property tax on the mercantile connnunity, which is so ohjectionable on account of its incpiisitoriai character and the iinpossihility of applyiiii,' it ecpiitalily. :'.. It will distrihiite the hnr of lepresentatives of the cities of Ontario be invited to consider and discuss the matter- Such a conference could be readily jii-ocured during the next session of the Local Lej^dshiture, anil your Committee have no doubt that any conch'sions arrived at and recommendations made by them would receive favorable attention troni that body. Meantime, your ('omnuttee would reeouimeinl that the Act be accepted for the pr( sent as far as it l;(ji's and that a liydaw be at once introduced for the purpose of Ljiving effect to its provisions. JOHN HENDERSON, Cholrhuin. A. MACLEAN. JAMES OOllDON.