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Las diagrammes suivants iilustrant la mAthoda. rrata to pelure, n A □ 32X 1 2 3 1 2 3 4 5 6 Byth a proieoted tndiTidual iied Mnni and Count money, who had i The rowing wl of all pro Woodatoo nrf^upc indaoemei The and appai nndertaki road migl destroyed In H their own the gener if at all, ( enhanced the value ated by t! the Rail* domain b A at amount % including part of t1 to pay fo on the P in the as the Ham the Pres The Qnebeo ] enough t I8&8, It alwut ha bigu a la Agi $11,185 Canada, oarryini giant r« Itl but the 2: "8c bceome muter a By the Corporation of the City of Hamilton, to the Inhabitants of Canada, on the Subject of Relief to Embarrassed Municipalities. ORIGIN OF INDEBTEDNESS. It will no doubt be rememberad by most peraons tbat whon the Great Woatern Railway, (the first road of any extent prqjeoted in Canada,) was proposed to be built, great difficulty was experienced in getting the stock taken up by private individuals, and that to enoourage the construction of a work acknowledged by all to bo necessary, the Legislature author- ised Mnnioipalities to take stock in Railways. No limit was pat to this power, and persons quolified to vote for Aldermen and Counoillors, under a low franchise (and not even paying taxes), were entitled to vote upon By-laws enacted to borrow money. The owners of property were thus placed in the position of having their property mortgaged by the votes of those who had no property to lose, and who could leave the Municipality without loss on its becoming embarrassed. MUNICIPAL LOAN FUND. The evil wa« fiirther aggravated by the establishment of the Municipal Loan Fund, which provided facilities for bor- rowing whieh did not otherwise exist, and the Government of the day sanctioned the advance of Loans from the Fund out of all proportion to the ppulation and resources of some of the Municipalities. In at least one instance— that of the Woodstook and Lake Erie Road — the Oovommont, through the then Premier Mr. Hinoks, at a public meeting at Oxford, urged upon the Municipalities the propriety of taking stock in the road, which shows that at the period in question every indnoement was held out to Mnnioipalities to engage in the construction of Railways. PARALLEL ROADS. The Legislature in more than one instance chartered parallel roads, and thus places which had made only reasonable and apperendy prudent efforts for Railway accommodation, had their prospects injured, and were driven to engage in rash undertakings (o preserve their business advantages, and have in this way become hopelessly embarrassed ; and where one road might nave flourished and mode a return for the outlay, the competition by two or more for an insufficient traffic, destroyed their prospeots and rendered them unprofitable. RAILWAYS BENEFICIAL TO THE PUBLIC. In answer to the appeal for relief from Railway debts, it is said that the Municipalities must bear the consequences of their own extravagance. This is a selfish argument, when it is considered that the outlay has been incurred in facilitating the general communications of the country ; and it may fairly be replied that the Cities and Towns have benefited but littlo, if at all, (some certainly not at all), by Railways, while the rural population has obtained great advantages : the farmer in the enhanced price of produce, and the opportunity of selling it much nearer his own home than formerly, which has increased the value of his land — for land will rise in proportion to its market advantages. The owners also of Grist mills have bene- fited by the improved conveyance of flour, &e., to market, and the Sitw-mill owner in the transport of his lumber. Some of the Railways also— as the Port Hope and Lindsay, and the Brookville and Arnprior — have added to the value of the public domain by opening up wild lands and making them available for settlement. GRAND TRUNK AND NORTHERN RAILWAYS. A strong argument in favor of relief to those Municipalities which have invested in Railways is found in the large amount granted by the Government to these roads. The inhabitants of the Province generally have to bear this burden, including those who have assisted in the construction of other Railways— thus doubling the burden of the latter ; and a part of them have actually suffered direct injury by the competition of the western portion of the Grand Trunk, and have to pay for that which has actually injured them. If it is fair to lay the burden of the Grand Trunk and Northern Railways on the Province at large, it is only just that the sums invested by Municipalities on other lines of Railway should be treated in the same manner. The Northern Railway can in no sense be said to be a Provincial work r ore than the Great Western, the Hamilton and Port Dover, the Buffalo and Lake Huron, the Port Hope and Lindsay, the Brookville and Arnprior, or the PrcMcott and Ottawa. QUEBEC FIRE LOAN AND MONTREAL HARBOR. The sums advanced by the Government, under the above heads, are certainly more for local than general objects. The Quebec Fire Loan, given in the Public Accounts for 1860 as $378,361, was made to indioiduah who were not provident enough to insure their property, and the sums paid back to the Provincial Treasury are thus given: — In 1857, $242; in 1808, 1801 ; 1809, $3,384; 1860, $12,209— showing that although there is improvement of late, the last amount is only a))ont half the interest. So that the rich city of Quebec, with its 65,000 inhabitants, has been leaving the poorer towns to bear a huge share of the burden of its local losses. Again, the $481,000 to the Montreal Harbor Trust (which appears to have paid back nothing except some part of the $11,185 under the head of Tonnage Dues at Quebec and Montreal,) is, on this account, an aid to the wealthiest city in Canada, for which everything hasbeen done to promote its prosperity, — expensive canals, toll free, and a great Railway, oorrying firei^t at a loss, to bnild up her trade and benefit her merchants. Can Quebec and Montreal tlicn justly object to gnnt relief to the Mnnioipalities of Canada West ? THE SEIGNIORIAL TENURE GRANT. It hu been said that Canada West has received an equivalent for the relief granted to the habitans of Canada East, but the state of the ease is really this. It is enacted in the Act, Cap. 41, Consolidated Statutes L. C, Section 87, CUuse 2 : " Snob payment shall not in any way extinguish or diminish the individual liability of the Municipalities which have bceome indebted on the security of the said Loan Fund, but the said yearly sum shall, to soon at the Frovince ceasa to be under oAteHees to the laid Loan li\md, be added to the Upper Canada Municipal Fund, and distributed in like manner." (SO) epiDg down tazaiiop, ptid » portion or UMir nptwH^ M uami* M Lcmm, lion for meeting the pajrnient of OelMOtaiw U tlMy Hmoom Ml i ihutU I of deprtMion, tm) tlieniMivM not onlj mM iVowt* pn(!ii|l»it|||lw piD|itr n, nqairing » nte of tuktioo fw bejtoiKl Um Mpaiity of ft* |i«lt to bw. Tbu«, in realitT, no •qninlcnt if tinB to Umw Oamid*, tb* NuninipolltiM iit Imrc mb rtMtf* M kwMit ftM ll aaiH th:< wlioln of the Munioipti Loan Fond is paid off bv the Mantoipaliiict, fcr the Oowrtarat nul ■!••]« b|. la tdniM tn that Fund, M the five cent! in the dollar required nrom the MnnieipalitiM, doea Ml in aoM iMtoiHp f»S mm* than one one-fourlb of the iolereat oh tlieir debt ; the arranra are therefore alwaya aoeiimaUtilli;. Tht awMM Mw aikad to be added to the liabilitina of the Oaromment bv Ihorn plaoce whioh have borrowed ibr Railway pwpotM, M ikrir e«i credit, la jutt the amount, (12,400,000), Kranted for the SoiKninrial Tenure Relief, and to what Mtttr piirpoM au it be applied than in aiaiiting thoae places out uf their dilieultiea 7 ACCUMULATED ARREARS IN MUNICIPALITUSS. ' Our Municipal Lnw ia ao defbetire, that while it enaota that Corporationa shall levy aanoalljr nSaimU to maat all their currant liubllities, and a Sinking Fund to pay off principal, no penalty ia attached to tha najilMtflf that* daliai, aad many Corporations have, for tho purpose «f beeping down taxation, paid a portion^of tbair MpMNa^Ml IilwinI iM Leaaa, out of borrowed money, and made no provision " ■ " . -^. moiubers of Corpoivtions elected now in tiniea of annuttl expenditure, but for aeenmulated aman, EFFECTS OF HIGH TAXATION. Tho amount of taxation which a Mnnidpality can bear conaiatonily with itoproapari^ and pragnu, any Im a aMllar of dispute ; in flourishing times it may, no doubt, bear more than at others, bat npariaMe nom lut M Ihi mbwui increases, a larger per oentoge ia loat in oolloction, and maob distress ia canaed by the tuiran of the oktUtiiof llMpoonr oluMea fur taxes. Two shillings and six-penee in the £ is now generally spoken of aa tlio Buteaak l(igroq4 l^UUI kniiMi bccoiiies oppressive, and in the way it is now levied under our Aaaessinent Law, Hio aO donbtt a^ inoilei|||a oiHtfB V upon Merchants' Stocks, whioh have already paid heavy Customs' duties, and upon anteaMiMl aotnta. 1fii||[ a ^ tf fbar ahillings in the £, it is found that the collootion ia very slow, and with ten shiliingii it ia iibl Ukoly that WlW* Hiia WlO hilf could bo collected^ and that all but the owners of Real Kstato would leave a town ao batdanod, aad NBoar.tiio.'yropitty valueless. Yet this amount of taxation is even now needed to meet the tiabUitiea of some Mttmjilriitiaa, wifihoal iaalndiBg a Sinking Vund for the redemption of their debts. HIGH TAXATION FALLS WITH ESPECIAL SEVERITY ON THE OWNERS OF SXAtt PlK)PIBTIE8. While the burden of taxation nay be Alt severely by the Inrge bolder of property, and may altlaiatohr, if ooatiaatd, impoverish him. it is seldom that he doea not derive an income from some part of it, aad may hkt^ Ollwr nSoi|iaiV| lotea the industrious meohanic or laborer, who hM invested the aavinga of his life in tbiw or tint ttult katlMitf if | MoMaioa for old age, or upon widows, anppoaed to be provided for by aaoh property, the tndrili^ to la| tltl# tiM||M^iJ(ii$j|it^ tha liability to pay high taxes upon tnem, falls with peeuUar severity. '. ..t, ' HIGH TAXATION PUTS A STOP TO BUILDING. '" When tnxation rises to such an amount as to make tenants iear to uodortaka tho payamat of dMi» Wtl| ttoliadlord has to take a low rent and to deduct the taxes ftom that, and When in additikiB, a laiga aiaoaat of dakt b.lJIiglii «pi: the Municipality, capitalists fear to build, and thus mechanics and laboten are thrown oat of eaij^k^ymat, Mfw^M Indtl connected with building langOish. IT RENDERS PROPERTY UNSALRiBLB. In addition to the preceding evils property is rendered absolutely nnsaloabla in Maniflipalitiea wkoia aoiiaaiiilplld u- rears, or heavy debt (ailing due,' randets them liable to fall into the hands of the Sharif. Pinoai who ati aathamwd, however anxious to dispose of their property, find it impossible' under suoh nirrimitaiiiiw to aiott with |«nhliM% *M property is advertiaed for «aia in vain. ALTERATION OF THE ASSESSMENT LAW BlT THl ACT OF ISftl. The change in the mode of assessing vaoant tots, Ao., which oomas into opwatiOa thie yaar.'WJIl ao mmilt Wdaai tha valiin of property in Mnnioipalitiea u to require a much heavier rate \^ the ddlar to ajtako ap tht (MM wmi>1#'lari*Ht Lots not buUt on are to ba vidned only at snob a prioa u they oaa be freely sold for withia tha |oac; Mid att|pWlM •» veyod into lots but not sold ia to be valued as ground for agriooltural or garden porpoaat : pad all maatd oats' « MM*lt of an acre, attached to resideneei!, is to be valued as paddock or shnbbarr, or gaiden gnmai, iuid aaea •» aaMtf UMaMntd to it as it is worth for those purposes, instead of at the value «f bailding gtoaad, aa it haa baea hllhoilO WUk aianh af this ia just as regards land not likely to be built on, a great reduction a^ b« made in tho Uaea paid> by noa tadJanh aa building lots soaittered throoj^ tha cities and towns, and thrown on die rtaidaat honiaholdar aad OMiobaat. DIMINISHED MARKET FOR FARMERS. The Agricultural community aronnd Cities and Towns embarrassed by heavy taxatioa, tnd aoaaamlaalty < population, suffer bv the loesof market for the more bulky and peririlablei^ their prodooO. It may tkUi'aa d. the price of those things which are purcbeaed for export, but it must in all others. Hay, oato, polatoaa a|4 trtfcwr'liii bles ; fruit, butter and cheeae ; fat cattle, sheep, and borsea will ind a duller uJe whore Um towa popaialieB iaothdilAod la moans than in a flonrisbing community. EFFECT ON THE CREDIT OF THB PSOVINOB. Should any Municipality which has a considerable amoant of Debaiitaiea in 4w hitadi of iMdhfe kUki either principal or interest when it becomes daa> tho eftot wiU bo to lower tho OidUitof tha PnHrlfOOM^X— Canadian securities. This effect has already been produced, in soaw measure, by tho inaUUtf tOf 4iO dttr-o)^'! meet the interest due on its aoupons on the 1st of January, 1862, as m«y bo aeaa by arttdia «a tha aalflHt ia f pepen. REVENUE OF THB OOtJNTRir. , "^ The r«ivenue received fh>m Oustoma' Datiaa mOat be dimiaidied'hy thodqMaad ooadiliaa of tho Totn* lfap#.^^ known that great economy haspravailed for three or.four yearalaooaioq|Ma*a 'wttadtittaiihad lanaMao af '||i»|ayilliNI|i of our Cities and Towns, and the uoomployed meohanies aad lahorMNMiava beaa oUigoa aot o«b ta litTi1lm|llwH.1r* the Province— thus neoessarily decreasing the reaoatoes of the GovOranMnt, a*-tiwg|oatar-ttilMp«gaia4tWHMc^ greater the consumption of imported goods. It may be said that tha lecoat Oanaaa ihoao that tha paaUMiilMoiifiMli during the loat ten yean ; this is true, but what would bavo been the reaolt if the OowM haA hoaa'tilan ia IMS «rIM^ The Town populations would, in many instances, hava been foand to be tti or 30 par oaat. ifon Ona ai] HOW THB EVIL IS TO BE SHJtpJplIBD. If Municipal embaraaoient haa been shown to have prodaoad thiM evib. It ia plaia that aoma gaaoiat through the intervention of Farliamont, ia tha beat if aot tha only t«mo4y. IfaoMot^Mk af tho MiuMii which has been expended on mrita of general ati% is alnady a Ptoviwiat benSen, M tha OoroniMiSl »••% «l thtir Ota P, and the amount now propowtd to be addol Ui thia, iind nindo a I'rovlnciul linbiliiy, diiCH not exceed |2,'i0O,0flO. It it not u I'nir ■latoment to aay, that thia would bo adding to llie drbt of the country, tor it ia already a debt owed by a portion nf the people, and it la but dintributing the burden inal<>ad of inoreaainx it. It would tuke no more money out of the Province than ia aontout now; but by aprending it over ii laruf surfuce the ohange would bu rendered imperceptible, ond the incrunacd proaperity and enterpriae rcHtnrcd to the relieved Municipaliliea would more than eompenaate the Province at large for ila •aaiatanoe ; neither would it lay any direct tax on the rural population as mime iuwigine, oa the intereat would be paid out nf the general llovenuu of the Province, derived tVitn (?uatnnin' und other dutiva. If, on the contrary, thin relief Hhould bo refuned, and the Onvornnieiit or private Creditnrn dcterinino to exact the tvrnu. nf the Bond, and for thia purpose place the different Municipnlition in the hiiiida ol the Sheriff, the rcault niunt be dimixtroHa to both Debtor and Creditor. The former will be hopeleaaly ruined, and while the luttur may at Hrnt recover niowly and gradually fifty per cent, of bin claim, bin proapeeta will yeur by yenrdiminiiih. nn thuw beat iible to pay will leave a liiealily ao hurnaned, and the creditor will find empty shop* and vacant hoUMin, which for live yeara he cuniiot attempt to acll, and when that time arrivea he will find no biddura, fbr the next year judgiuenta will make the aame property again liable for ita ahare of dubt, until the whole claim aguinat the Municipality i« nued for or hopeleaaly abandoned. (. Uy order,) OiTY Olmk'b OrricK, Hamilton, 17th February, 1862. THOMAS BEASLEY, Cili/ Clerlt. ^.