-"■>#'■ Of course we are aware of a movement on toot to i . V it-. CIHM Microfiche Series (Monographs) i ICMH Collection de microfiches (monographles) » i ' ■ . '^ I "> Canadian Instituta for Historical Microraproductions / Institut Canadian da microraproductiona historiquaa ine result oi tne voie oi ine 2910. was aa iuuuwd , For the measure, 6aa : against, 1.678. which proves T«chmc«l &n6 Biblio«raphic Not** / NoM* 'ttiblio«>aph1qM«« Th« Intlituta hM atttinptMl to obMin th« bmt Of*fl|fMl copy avaiUbl* for Mminf Faaturai of thtt copy which may bt biblio^raphicallv uniq«M. which may altar any of Iha imafa* m th« rapfoduction. or which may tiM^canily chan«a tha utual mathod of filmtn9, ara chadiad balow. L'Inttilut a microfilm^ la ffwillaur aHamplaira qM'il lui a M poMiMa da m procwrar Lat d^iaili da cat aaamplaira qui «ont paul 4tra umquM du poinl da vua bibliofraphiqua. qui pauvant modifiar una imafa raproduila. ou qui pauvani avigar una modification dant la m^thoda normal* da f ilmaga tont intTiqu^* ci datioui. .4 a Colourad covari/ bouwartura da coulaur Covaf I damafad/ Couvartura andommaflAa □ Covart rattorad and/or lamlnatad/ Couvartura raitauria at/ou palliculAa Du Covar titia mnsinfl/ titra da couvartura manqua D D D D D Colourad map*/ Caitai giographiquat an coulaur Colourad ink (i.a. uthar than blua or black)/ Encra da coulaur (i.a. autra qua blaua ou noira) Coloured platai and/or illuttrationf/ Planches et/ou illuitrations en couleur Bound with other material Retia avac d'autres documents Tight binding may cause shadows or distortion along interior margin/ La reliure sarrAa paut causer da I'ombre ou de la distorsion la long da la marge interieure □ Blank leaves added during restoration may appear within the text. Whenever pouible, these have been omitted from filming/ II se paut que certaines pages blanches ajoutias lors d'une restauration apparaissant dans la taxta, mais, lorsque cela itait' possible, ces pages n'ont pas et^ filmtey. □ Colourad pages/ Pages de couleur Q Pages damaged/ Pages endomm a gtis □ Pages restored and/or laminated/ Pages rastaurias it/ou palliculAes Pages discoloured, stained or foxad/ Pages d^olor^s. tachat^es ou piquaas H Pages 4iatached/ Pages d«tach«as n Showthrough/ Transparence Quality of print varies/ Qualite inant par le premier plat et en termlnant aoit par la dernlAre page qui comporte una amprelnte **' d'impression ou d'llluatration, aoit par (a second plat, salon la cas. Toua lee autraa entmpleiree orlginaux sont fllm4a en commandant par la premiere page qui comporte una amprainta d'impression ou d'illustration at an'tarminant par la darnlAre paga qui comport* uno tallo • ampreinto. L'o dea symbolaa suivanta apparattra aur la dernlAre image de cheque microfiche, selon I* cas: la symbola — ► aignifia "A 8UIVRE", la aymboia Y aignifia "^IN". Lea cartaa, planchaa, tableaux^ otc, pauvant Atra fiimAs A des taux da reduction diffAranta. Lorsque le document est trop grand pour Atft reprodult en un seui clichA, il eat filmA A partir de I'angle supArieur gauche, da gauche A droite, et de haut en baa, 9n prenant I* nombra d'images nAceaaaira. Laa diagrammaa auivaiita illustrant la mAthod*. 1 ^ fTT-^ 1 3 ., t • t 2 3 A 5 6 ^ •c 1.0 I.I 1.25 1.4 II 2.5 20 1.8 1.6 s«*. / MICROCOPY RESOLUTION TEST CHART NATIONAL BUREAU OF STANDARDS STANDARD REFERENCE MATERIAL 1010a (ANSI arvd ISO TEST CHART No. 2) v^ <^any member shall become vacant during his term,, said Mayor and Council shail in like manner, as soon «• '^' Jr *# " ^ «'■ • ii, 1 n * *...*• [s' EssoGiation I :1 !• \ K' H- ►-•■ 4-. Ir^ >E^'^ OF TORONTO. n» Copy at at letter sent by request to tlie ISecrejbary ol tlie Comiuission on Taxation aiitl ExemptionH recently appointed by the Ontario Govern- ment. TORONTO: Hill & Weir, Printers, Temperance Street. '^^i n^ r'^T m .,;,!*.*'*l. > • - ■ ■ - . > r.'l-'i' ^ ■ ■ * A ^v' £.:.;■'.»'« ..Hi' ■■j..-.<. r. .'A.M.'*'? *>:-'4a--%: •''^I^ J?*3^' "■ f .*■ '■m V* f*>. M' ' ■if ^**i.^ V ( , ■•J ■^ 3:' /f ;# '"i|f^'^i^'7''y*«?: 4^#» 't'f^ ^-^ 60 Bond Street, Toronto, Feb. 8, 1893. E. Sauhders, Esq., , * Sicn^ary, Commission oh Taxation and Exempiions, bciir Sirj-rln^ answer to your letter of Jan. ijth^ I now have pleasure in submitting the following, which fairly represents the views of the Ratepayers' Association of Toronto, upon taxation and ex- ^ emptions. ^ Nearly all responsible Governments are gradually ^ recognizing the importance of encouraging small holdings of land, believing that the people who be- come directly interested in a home of their own are the most contented and law-abiding citizens. Of so much importance has this become in England, that reference was made to .it recently ih the Queen's speech at the opening, of Parliament. One of the most important factors of encourage- ment along this line would be the reduction of the burden of holding said property in the shape of taxe» ;-\ '^. 1^* '/ ^:»i-: ' if. 1 ..^ 1 ,j r i t ' T^* "* B .'ft w V- ■m^ .-•S5 .-^1 ^Ifiifimii^immmiifmmmmtm Wa .'■Ci' to the lowest possible point consistent wi^h efficient government. The reductio:i*of the burdefi of tixt- Tlon to the lowest possible point can best be accom- plished by— 1st, economical adminislralion ; and 2nd, by compelling all owners of wealth, in what- ever form It exists, to pay their equitable share of taxes in proportion to the amount ot such wealth in their possession, and doing away with all exemptions. It must be distinctly borne in mind that every dollar of exemption that is allowed increases the burden of every taxpayer, the poor as well as the rich. Our municipal law at present recognizeaand adrnits of two different bases of assessment, one in which the income derived Irom the investment is taken as 4he ba&is, as for example, the investmeuts in stocks of Banks and Lx)an Companies, and another where the present value of the investment is taken as the basis. Is for example. Merchants' Stock and Real Estate. The Evninq Telegram of April 23rd, 1890, purports to contain the name of every one in the city who ^wns Bank Stock, the amount they own, and ip what Bank, aggregating nearly six millions of dollars. Any- one upon examining this list will say here are the names of persons well able to pay V^eir equitable share of ttaxes, yet these persons get oflf by paying taxes only upon the income they derive from their investment, while at the same time they reap all the city advant- .ages of policeand fire protection, water, Jight, drain- •.^ c •iBm. 'r bVAiaiir , *■ "^" J — •- . "1 . * fit • f' 'ift*' ■ w* ^di«^^ ^1 ♦ 4 1 .^ ^ >t <» i age, ftr^et cars, roadi, ildcwtlkt, free library, free •chools, &c., &c., ihat ihc inv^ttort in MerchanU Stocki and Real Estate do. who pay taxes upon tn assessment upon the present cash value ol their in- vestment. . The investors in Real Estate are still worse off, be- cause, besides paying taxes as mentioned, they are further liable to pay for local improvcmentai Thi» the Association believes is a manifest injustice, and have petitioned the City Council to seek legislation for such amendments to the Assessment Act as will secure a uniform basis of assessment, and recommend that wealth, no matter in what shape or form it may be found, be taken as the basis, and that all exemptions be abolished. Upon investigation we find assessments are usually made upon three classes or divisions, viz., Personalty^ Income and Real Estate, and upg| further examina- tion we fin^ ihat^i fair proportiwr of the combined amounts of the first two to the third is on the ratio of about one to three, or, in other words. Real Estate is assessed about three times the amount of Person- alty and Income combined. This is about the ratia that prevails in Chicago,. Detroit, Cleveland, Boston,. Baltimore, Providence, Cincinnatti, while in St. John's, N.B., they are about equal, whereas in Toronto the proportion has gradually increased from about three times some twenty years ago, to about five time* il^ ■t,- MMtfMMMPII ■ *Wf r Tl T^ * ^'"z %* %• »■ if- "ok • ,ten yciri ago, to ibout ten and t-htlf timcf in 1893. Thif great disproportion may b« due, lit, to the two different baiei already referred to which dii- criminatei againir Real Estate ; and, to fomc defect in the machinery of the law ; and 3rd, to a defective adwiniitraiion of the law. From the ficT that the proportion has gradually crept up from three timea to ten and one-half times in the past twenty yeara, and from the fact that in Kingstop, in 1893, it was only about four times, and Hamilton ftvs times under the same law, the Association has come to the conclusion that there is a glaring defect in the administration of ^ the Assessment law in this city, and it cannot reason- ably expect any relief in this respect from our present mode of assessing, and have petitioned the Council to seek legislation for such amendments to the Asscst- ment Act as will place the assessment into the hands of a Board of Assessors endowed with ample powers to investigate all cases of suspected fraud, and em- powered to adopt the same rule in the assessment of Merchants' Stock that is now adopted in Real EsUte assessment, viz., the^iill value ofa parcel of Real Estate || IS assessed to the nominal pwner, and he has to pay the taxes on the whole assessment, no matter if his equity in said parcel only jamounts to onertenih of iia value. The Association fcannot see why the same rule should not apply in the assessment of Merchants* Stock instead of the one now in vogue, viz., a mer^ f^ '■'*■ r*'"' ' iU, A X > ■•r f \'- \ **, y r ^ \ tu. cliaiil with $100,000 worth «f ftock iniy gti off with an asacflsmcnt of $10,000, il hi iwctrt that he ow«i $90,000 on it ; or may go icott frw if ha iwcart It ia bought dn credit, or with borrowed money. Thii It coniidcrcd to be a great Injuilice, and ihould be remedied. »►- In ihit connection It might be well to itate that In, the following cltici the aaaeasment ia made by a Board of Aisesiorji, vii., Boaton, Buffalo, Baltimore, Detroit, Cleveland, Portland, Montreal, St John, N.B., Halifax, Hamilton. Waahingion, D.C.» Pittsburg. Rochester. In Cleveland the Board consists of three, appointed for three years, one retiring each year. Personalty is assessed annually, and Real Estate deceminally. In Baltimore th^ew Real Estate is assessed each y«ir; all other, every fifteen years. In Pittsburg, assessments are made tri*ennially. The following is a comparative statement of usess- men Is in the following cities for the year 189a ;— :'t i> ' 4 ' 'I'MS i j, »♦ ': -^ ■ \ l*«riK>n»Uy and Niime. \ Iiicotnti. Boston. ...*..\ $113,695,800 Cleveland . . . . .\ 29,498,068 Baltimore \ 67,976.093 Detioit.; 34.856.430 St. Johni. N. B. I a,j 86.000 Kinfftton J $461 .970 Htlifax ^.409.000 RfAl KnUtc. Kx«nptluii«. $680,279,875 $53.o6i,7a9 91,782,160 3.a^»^'5 212.763,173 a.ia7.a8o 149.37a.700 about 33.000.000 Hamilton. Toronto. '93. • • Mew York.... i 076,360 i^.aoo.ooo 30 ),oco.ooo k* t*"V •:%:■ •4*tH'-'> •■<■ f. 12.369.800 6,547.060 15.312,150 20.203,161 138,600,000 1,500,000.000 2.332.800 a.869.000 1,952.000 3.338.600 83,115.386 80,000.000 :»- "'<* y ,;4^,' ** ( 1 " • ' .' ■ -J- * • * ■ s Q b ^ A 1) ■' . • " p'M 1 ** > % ■ ■ , ^ . • • 1 1 p . ^ « • . ' ' . f . ^ • - 1 ^ * ^ -C' \ ■ - 4 1 v^ -^ , "^ » ^ 1, . r ^ -f** • a , ," ■' f» ^ .(a.- , f,'^ ., .r^ «*■ w'/r >■ •r 8 ' . ^.♦^ ^•/' Vfc, A V f-v ■i* Vi. » •y; »> 1.' J In Halifax, each taxpaper fills in a primed form, stating the amount of Really and Personalty he ownPi and in what foim it exists, and, sworn to before a Justice of the peace* ^ ^ ^ Wer^ Personalty and Income honestly assessed, exemptions done away with, and municipal affairs economically managed, there is no reason, why our taxes should not be reduced to ten or eleven mills in the dollar, which would be a relief tp all, and a great inducement to manufacturers, mercha^i^ts and others to locate in our city^ "" Of course we are aware of a movement on loot to abolish taxes on Personalty, Income, &c.,&c., and place the whole burden upon the land. The following resolution unanimously passed at a very large meeting of the Association held on De- cember 2 1 St, places oh record the views of the Asso- ciation on this aspect of the question :— ** That this Association learns with regret the de- cision of the City Council to submit to the vote of those entitlj^ to vote upon money bylaws, on the a9th ot December, 1892, the following question :-4- Are you in fevor of the Legislature granting Munici- pal Councils the gower to reduce or abolish Uxation on all personal property, including mercha-ndise and income, as well as machinery ? As we cacnot shut our eyes to the dangerous character of the measure, ;;v|^| ^ and the fai-reaching and. evil effects which must rr|.;^ ^m*" ; - >- * - . ' ' ' ' ' It f t '.'.v *- -^ ' •!'^ i I 'i\ I i ■> W:j1^'-::M ^^w^-^cf^.ji ' I ^:::S\ \\ 7VI / ;.> V S( vf- } I neciessarily follow such actfon, seriously damaging the credit of ^he city, and placing into the hands of a portion 01 the community the seductive, unfair and novel method of voting that their liabilities to the city in taxes be abolished, and the burden thus easily rolled off be placed upon another portion of the community, who are already bearing more than their share of taxation ; be it therefore resol01 that this Association, by its votes and influence, use every legitimate means to secure a majority vote against said measure.** The result of the vote of the agttwas as follows : For the measure, 644 ] against, 1,678, which proves that the Association largely reflects the views of the electors on this question. You will no doubt be told that if you assess Per- sonalty, you will drive capital out of the city. Upon enqui^ you will find that this statement is not borne out by facts. For example, in Dietroit, where the ratio of Personalty and Income to Real Estate has been about one to a little over three^or tjie last thirty years, it cannot be said that capital has been driven out ; and the same may be said of Cleveland, Balti- more, Boston, St. John's, Halififtx, Chicago, New YoA, Providence, Cincinnati, &c. ; because if capital had been driven out^ the amount of assessable Per- /•onalty .would have been very much reduced, and it would have borne a much smaller ratio to Real Estate :f^ ■■'*'i .<^:ik m: i !* mi •t' 'm^ ' t • ^w *' ' X* \ ■4 4* < Q ?■ 'v.' ' ^^ ■ <. 'v-i: >- « i-'\ "i. •*.—■=■ y'^K' I * *• ■'T yfe^^^ui^ H$ ' /iSLjSiiM' ■^ T*..' \f ■■- 'r 'ii '; i« "^ 1 'It-!? f ■Xi p.. ■■"* ^*> fv . v; I***'** < •*,» '""i- ■ ^ip' *•: fe:.... *?^* ** i ^>ar/:* r^ ■ K.^, .¥4 f< ■. 'J' \if ' *' ' '■■*j - 4- ,'■* J-./^' (>»«, * %*•■ # trj- .V y : -^' ;*.' ■ ♦ i .J* T-* ' « • Ttf M^ Council of the Corporation of the City of - Toronto, Gentlemen:^— The Ratepayers' Association of the City of Toronto humbly petition your Honorable Body to apply to the Local Legislature of the Province of Ontario, at its next Session, for such Amendments to the Municipal Act as ^hall secure the following legislation: , ' >w • I. That a uniform basis of assessment ut establisli^, and beg to recommend that wealth, no matter in what shape or form it may be found, be ^ taken as the basis, and that all exemptions be - aboUshed. -y^^ j -r- — ^-^ ~- i -^ :., 2. That in Cities over ico,ooo the Counal shall have power to have the assessments made by a Board ot 4.8se$sors composed of three freifcolders, and' qualified electors of the said City, and none of whom shall hold any office under the ordinances or author* -• ity of said Cit)^her than as members of said Board. They shall b^libminated by the Mayor and approved of by the Council, and shall hold office as follows 1-7 4! J. . \ / 1^ f- ^ V ■ *, "¥ ai-^ . { .-':«_ ■•^ ;■»(■ ■-r 'H, -♦J" 1 -v.* ';.;*^5#i>''*'.- ^;\ •■ ^ ■ *ji. •^ ■ .*■ '"'^, I ,', ■ • i,7 J!, ! n ■•■?;■*■ / One member for one year, one member for two years and one member for three years and until their suc- cessors are appointed and qualified. The Mayor shall designate in his nomination the term for which >cach member shall serve. The Mayor and the Council shall on the second Monday in March, and annuaHy thereafter, appoint one member of said Board whose term of office shall be three years, and until his successor is appointed and qualified. In case the office of any member shall become vacant during his term, said Mayor and Council shall in like manner, as soon as practicable thereafter, appoint a person of like qualification as aforesaid to fill said vacancy during the unexpired term, and until a suc- cessor shall be appointed and qualified. The salary of the members of this Board shall not exceed $2000 each per year. Appeals from this Board to be made direct to the County Judge, thus doing away with the present Court of Revision. And that when the assessment is made and confirmed, it shall be undis- turbed for a period of from three to five\years at the discretion of the Council^ any adjustments in the meantime as to new assessments or other changes to be attended to by the same Board, subject to the same appeals as above mentioned. . V '#- 3. That a proper system for the registd|tion of Voters be established. ^ ^ ^ ^,-L « 4, That iti Cities over 100,000 the Couiicil shall IVl '.- ^}* *•>. Ic" • ■• ■" ^M / -ij ^bii^tirmpofM of the Aldctmen orii7» and i^idif over by a President, who shall be elected annually at Its first meeting i|i January from among its^ Ofrn members. The functions of the said Council shall be purely of a legislative character, and its actions and resolutions subjected to a veto power exercised /.■':jf^^ by the Mayor, which can only be overruled by a two- "' ' thirds vote of the Council, after each member thereof having been duly notified.! ; /■ - The executive functions being vested In • Board of Control to be constituted and organised as hereinafter mentioned, which Board shall have power to re-organise and control all the Departments of Administration, supervise all expenditures and finances generally, and have charge of and control all properties owned by the Municipality, and the erec- tion, maintenance ahd repair of buildings. Said Board of Control shall consist of the Mayor, President of the Council and three freeholders and qualified. electors of the said City, one of whom shall be c Comptroller of Finance and^ perform such other duties as the Board shall assig^n to him, and shall have m salary not to exceed $4,000 per annum. The other Iwo members and thePresident of the Council shaU receive a salary not to exoeed/$8,QOo each per annum. The said three- members to be nominated by the Mayor and approved of by the Council, and aball hold office m Mows ;*--Qne m^ber for one I? ■ p 'A. 'wr,-^ m Xr^J*-^ s i.-: ^./v / i ; one for two years and one- for three yetrir, and iintil their successor is appointed and qualified, and the Mayor shall designate in his nomination who shall be Comptroller of Finance, and also the term for which each member shall serve. The Mayor and the Council shall on the second Monday^in March 1 8 — and annually thereafter, appoint in the manner above specified, one member of the said Board whose/ te;;rm of office shall be three years, and until his suc- cessor is appointed and qualified. In case the office orany member shall become vacant during his term, said Mayor and Council shall in like manner, as soon as practicable thereafter, appoint a person of like qujilification as aforesaid to fill said vacancy during the unexpired term, and until a successor shall be appointed and qualified. - The three appointed members of said Board of Control shall be required to give their whole time aA^ attention to a proper and efficient discharge of the duties assigned to them by any Act of Parliament or by any By-law or Ordinance of the Council, or Relation of said Board, and shall not hold any- office under the ordinances or authority ol said Oty other than as member of said Board. ff'm&-" The Mayor shall be the President of said Board '^ df Gontrbl. Any of the three appointed members of siiid Board may be suspended by the Mayor and ' i^moved for cause, or re-instated by the Mayor $nd , ;-* . *.■.'■•'. A ■ rt- . V' ;s-;- :0^ , r J^-'^^ '5- r. / .■a?.'' •K ^1 -ir^ ^^,' " ' •" J rf^ '^•, ^> i»T™ • J ?->^ *^--%': « .« * l- {,'• ■ 1 u f<«'Jwt ' !>':•' 1- A' t'V? '■?•■' ■■■,'' \4l ., i/;1 •^■ _^^__ _ ing concurrently within a reasonable tiof after such suspension, a two-thirds vote of the Couii^ '«il being required for dismissal alter each member thereof having been duly notified. ■ ^:^{i^ :-f.:-^.A-, :■■:'* y^fThe said Board of Control shall have power to feiUblish rules and regulations for its government* Meetings of said Board shall be called by the Presi- 4)ent or a majority of said Board, and they may meel at such stated times and manner as may be^establish* ed by their rules and regulations. The majority of the Board shall constitute a quorum for the trant-r action of business, and they shall appoint a Clerk whose duty it shall be to keep a record of their pro* ^ce^ings, which shall at all reasonable times be open V for inspection to the Council or any member thereoCir .^^P The said Bokrd shall report ta the Council of said l^ty from time to time as required by said Council. ^"j^^^The members of the Board of Assessors, and thf ^f^poihted members of the Board of Control shall be ^ <^gible for re*appointment after their term of office has expired. \y ■ ■ ,: .r-;, , •-• ;: *,;. A^.^s^'•t,fv. 3 ..,.:-; .■.•^^,-. -^ 5; That in Citieft over ioo;oOo the Miybr shdi have a veto power which can only be overruled by a two^thirds vote pif the Council, afler each member thereof having b^n duly notified :*# » %, - ^!i''>^ ^„^^A-^: -"'^'^^y^^j >* ^ H- V :jr^ ?" '^xfelt*V, 'I^'.%i K i T *?J M" * . ^ ^ V -" ^' a < 1 . ^Jl- ^ r_ o ^