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Robert Murray Haig.

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has been absorbed by new land values, large in amount and, to a considerable
extent, unexpected and undiscounted. It is evident that the ease of the
transition experienced in Canada can reasonably be expected only where
this condition obtains.



c



^Canadian Experience Offers No Evidence as to what the Effects may he

Where Land Values are Increasing Unevenly ^

The upward movement in land values in the Canadian cities during the
period of transition has been fairly regular and even. One section has
rarely gained at the expense of another section. All sections had a margin
of new values to act as a buffer. That this is of importance in connection
with the amount of distress caused by a transition is evident. The mere
fact that aggregate land values are increasing is not sufficient ground upon
which to base hopes for a painless transition. The increase must be general.

The Canadian Experiments do not Show what Results may be Expected
where the Margin Between Loans and Security is Narrow

Real estate transactions are conservatively financed in the Canadian
cities. A wide margin is insisted upon between the amount of money
advanced for building purposes and the value of the property. It is seldom
that loans are made on unimproved real estate. Under these conditions
shocks to credit conditions can be withstood which would be disastrous
under other circumstances.

*\ Canadian Experience Indicates that it is Important to Choose a Suitable
Time to make Reductions in the Tax on Buildings

In the cities of Canada great care has been taken to launch the reduc-
tions in the tax on improvements at times of great expansion and prosperity.
The present period of depression has been remarkable for its freedom from
steps toward the single tax in the cities. In Alberta, where the plan was
imposed suddenly in towns where a rapid expansion was not taking place,
the results were in some cases disastrous. In Saskatchewan, where local
option was allowed, the towns which reduced the tax on buildings did so
gradually and under circumstances which caused little or no complaint.



280

Since the successful introduction of the system depends upon circumstances
it would seem wise, if it were deemed advisable to adopt the general policy,
to arrange for its imposition at the time when circumstances seemed most
favorable.

" The Canadian Experiments have been Confined to Young Cities

The fact that most of the changes in the tax system have been made
in the new cities of the West rather than in the old cities of the East is
no mere coincidence. There is no doubt that such measures can be more
easily adopted at the beginning of things when the effects may be dis-
counted beforehand. There are fewer vested interests which demand pro-
tection.

There are also good reasons for the popularity of the exemption of
improvements in the young cities of western Canada. The most important
one is undoubtedly that the plan offers a weapon against the non-resident
speculator. Where the amount of unoccupied land is small and where the
non-resident ownership of land is unimportant this reason for popularity
would, of course, be absent.

It is seen, then, that the land tax is not a safe craft in all weathers.
It cannot be depended upon to give a good account of itself under all
circumstances. In the words of one of the citiz&ns of Vancouver, it is, under
favorable circumstances, " neither a plague nor a panacea." Certain
definite and desirable social ends can be gained through its adoption.
These may be gained, under certain conditions, without an appreciable
burden upon property owners. These conditions were present when the
transition was made in the cities of Western Canada. They were not
present when the change was made in the Alberta towns. These conditions
do not obtain to-day in New York City. At certain times in the past most
of them have been present. They may again appear. /The time to make
the transition is when land values are increasing. To render the transition
painless, the values must be increasing greatly — even in excess of the
expectations of the owners. Moreover these values must be increasing
evenly. It is evident that any plan which contemplates a regular decrease
in the tax on buildings in good years and bad can not claim for itself
the virtue of painlessness, no matter how slight the periodic decreases
may be. It may be desirable to adopt the policy but it is well to recognize
the cost involved. Whether it is desirable to adopt the policy is a question
of weighing the gains to be realized against the risks and losses to be suffered.



ZHl



LIST OF SELECTED REFERENCES ( 1 )



Official Documents

Papers Relative to the Working of Taxation of Unimproved Value
of Land in Canada, Parliamentary Papers Printed by Command, No. 3740,
London, 1907.

Report on Taxation of Improvements by Assessment Commissioner
of Toronto, 1912.

Monographs

Stalker, Archibald, Taxation of Land Values in Western Canada,
Printed for the University, Montreal, 1914.

Vineberg, Solomon, Provincial and Local Taxation in Canada, New
York, 1912.

Pamphlets, Addresses, Articles, Etc.

Bullock, C. J., Single Tax in Vancouver, New York Evening Post, June
27, 1914.

Canadian Municipal Journal, Reports of Various Municipal Conven-
tions, passim, 1912 — date.

Dixon, F. J., The Progress of Land Taxation in Canada (pamphlet),
n. d., n. p.

Hillam, W. A., The Magic of the Single Tax (pamphlet), April, 1911.
National Tax Association, Proceedings of the Seventh Annual Con-
ference (Discussion, Increment Taxes), Madison, 1914, p. 114 et seq.

National Tax Association, Proceedings of the Eighth Annual Confer-
ence (Single Tax Session), Madison, 1915, p. 405 et seq.

Clark, A. B., Taxation in the Western Provinces of Canada.
Dixon, F. J., The Progress of Land Value Taxation in Western

Canada.
Wade, F. C, Experiments with the Single Tax in Western Canada.
Discussion.
Single Tax Review, passim (especially the Vancouver number).
Wade, F. C, The Single Tax Humbug in Vancouver (pamphlet),
January 2, 1912.

Wade, F. C, The Single Tax Failure in Vancouver (pamphlet), Janu-
ary 7, 1914.



(1) No attempt is made to list the various public documents referred to in the
text. Moreover, of the large number of popular magazine articles which have been
written primarily for propagandist purposes, only those are included which seem most
worthy of serious consideration.



INDEX



Ability to pay, as standard for taxation,
69, 125, 147, 238.

Adjacent property argument, 125.

Administrative simplicity of land taxa-
tion, 104, 126, 266.

Advertising, public, in Regina, 40; in Sas-
katoon, 55; in Edmonton, 86; in Cal-
gary, 109, 110, 111; in Vancouver, 176.

Advertising value of low taxes, 50, 51, 65,
219, 266; of special land taxes, 84, 104,
127, 252.

Agricultural land in Calgary, 114-115,

Alberta, economic characteristics of, 70;
finances of, 70-76; municipalities of, 76-
161.

Alexander, 154,

Allan, 192, 193.

Allison, 48.

Anderson, 269n.

Angus, 47.

Annals of the American Academy, 241n.

Apartments, in Winnipeg, 28; in Regina,
47 ; in Saskatoon, 61 ; in Edmonton, 98 ;
in Calgary, 120; in Vancouver, 202, 219;
in Victoria, 235.

Appeals from assessments, in Edmonton,
93, 95; in Calgary, 116-117; in Ponoka,
149-150; in Vancouver, 191; in Victoria,
232.

Area, of Winnipeg, 29; of Regina, 48; of
Saskatoon, 63; of Alberta, 70; of Leth-
bridge, 77; of Edmonton, 92n., 100; of
Calgary, 121; of Ponoka, 148; of Van-
couver, 205 ; of Victoria, 236.

Arrears, in Winnipeg, 27-28; in Saska-
toon, 60; in Edmonton, 93, 95; in Cal-
gary, 117; in Alta. towns, 142; in Van-
couver, 187, 196, 198; in Victoria, 231,
232 ; in Houston, 246 ; in Canada, 265.

Assessed values, of Winnipeg, 24, 26; of
Regina, 43; of Saskatoon, 58; of Ed-
monton, 92, 93; of Calgary, 115-116;
of Leduc, 144, 145, 147; of Ponoka, 149,
150-151; of Lloydminster, 159; of B.
C, 166; of Vancouver, 186. 187, 189-
193, 212, 216, 219. 221; of Victoria,
225, 226, 227, 228-229, 230; of Houston,
244, 245; in Canada, 267.
Assessment, accuracy in, see Undervalua-
tion and Overassessment.
Assessment Act, of Man., 18; of B. C,

166.
Assessment expenses, reduction in, 104.

See Administrative simplicity.
Association of Rural Municipalities, see

Rural Municipalities.
Athabasca, Alta., 78. 131, 141,
Atlantic Monthly, 269n,



B

Baird, 170, 171, 172.

Bank clearings, in Winnipeg, 30; in Re-
gina, 49; in Saskatoon, 64; in Edmon-
ton, 101-102; in Calgary, 123-124; in
Vancouver, 209; of Victoria, 237; in
Houston, 250-251.

Bank of Montreal, 47.

Base of Taxation, in Winnipeg, 27; in
Regina, 42, 44, 54; in Saskatoon, 58-59;
in Alta. cities, 76-77; in Alta. towns,
79 ; in Alta. villages, 82 ; in Alta. rural
municipalities, 82 ; in Edmonton, 92 ; in
Calgary, 116; in Leduc, 144; in Ponoka,
149, 150; in Lloydminster, 158; in B.
C, 166; in Vancouver, 186, 187, 188, 189-
190, 191, 216, 219; in Victoria, 226, 228,
230, 232, 238; in Houston, 244, 251; in
general, 265, 266, 267, 278.

Bassano, Alta., 78, 131, 141.

Batson, 154.

Bayne, 35n.

Baxter, 222.

Benefit theory of taxation, 238.

Bibliography, 281.

Blairmore, Alta., 78, 131, 141.

Board of Trade, of Pittsburgh, 256.

Bond, 131.

Bonus to builders, tax as, 53, 235.

Bonuses to industries, in Man., 18; in
Regina, 40; in Saskatoon, 55; in Ed-
monton, 86; in Calgary, 108, 109, 110;
in Lloydminster, 157; in Vancouver,
175-176 ; in Victoria, 223-224.

Borrowing power, see Debt limit.

Bow Island, Alta., 78, 141,

Brandon, Man,, 19, 261,

British Columbia, 129; economic charac-
teristics of, 162-163 ; finances of, 163-
168; municipalities of, 168-240,

British North America Act, 11,

Brooks, Alta,, 78, 131, 141, 142,

Brown, Harry, 19n,

Brown, E, F,, 136,

Brown, E, J„ 258n,

Building heights, in Winnipeg, 29 ; in Re-
gina, 47; in Saskatoon, 61-62; in Ed-
monton, 98, 103; in Calgary, 120; in
Vancouver, 198, 199; in Victoria, 234-
235 ; in Houston, 250,

Building regulation, see Building heights.

Building statistics, of Winnipeg, 28; of
Regina, 45-47; of Saskatoon, 60; of
Edmonton, 95-98, 99; of Calgary, 118-
120; of Vancouver, 198-202; of Vic-
toria, 232-234; of Houston, 247-248,

Buildings, effect of land taxes upon
owners of large, 127, see Classes,



284



INDEX



Building, stimulus to, 48, 50, 51, 52, 53, 54,
65, 66, 67, 68, 69, 83, 84, 103, 104, 105,
106, 107, 125, 126, 127, 128, 147, 153, 154,
155, 160, 161, 186, 198, 203, 208, 211, 212,
213, 214, 215, 216, 217, 218, 219, 220, 238,
239, 249-250, 251, 267, 268, 269-273, 275-
276, 278.

Burden of taxes, in Regina, 42, 52, 53 ; in
Saskatoon, 60-61, 68, 69; in Alta., 83;
in Edmonton, 90, 94, 95, 103, 106; in
Calgary, 114, 117, 118, 122, 126; in Cas-
tor, 143 ; in Leduc, 147 ; in Ponoka, 153,
154; in Lloydminster, 159; in Van-
couver, 186, 195, 208, 211, 212, 216, 219,
220; in Victoria, 231, 232; in Houston,
246; in Canada, 274.

Burnaby, B. C, 174.

Burton, 253.

Business buildings in Lloydminster, 160.

Business men, attitude of, in Leduc, 146-
147.

Business tax, in Winnipeg, 22-24, 91 ; in
small cities of Man., 23 ; in towns of
Sask., 37n. ; in Regina, 42-43 ; in Sas-
katoon, 58; in towns of Alta., 80, 81,
140, 142; in Edmonton, 42, 91, 92, 93,
104, 105; in Calgary, 113; in Leduc, 146-
147; in Ponoka, 152; in Lloydminster,
159, 160, 161.



Calgary, !(>, 77, 108-128, 129, 142, 143, 261,
265, 266, 267, 272, 275.

Calquhoun, 146.

California, 241.

Campbell, of Houston, 251.

Campbell, of Regina, 47.

Campbellton, N. B., petition of, 14.

Camrose, Alta., 78, 132, 141, 142.

Canada, exemption of improvements in,
11-240.

Canadian Municipal Journal, 13n., 14n.,
117n.

Canadian Pacific Railway, in Stettler, 80;
irrigation project, 108; bonus in Cal-
gary, 109 ; property in Alta. towns, 142 ;
in Ponoka, 153 ; in Vancouver, 174, 175,
188; in Victoria, 223.

Cardston, Alta., 78. 132, 141.

Carmangay, Alta., 78, 132.

Castor, Alta., 78, 132, 141, 142-143, 266,
269.

Catholic schools, see Separate schools.

Certainty of taxes, 53, 66.

Charter of Edmonton, 104, 105; of Van-
couver, 187-188.

Charters, early, in B. C, 168.

Cities of Man.. 17-31; of Sask., 33. 37-39;
of Alta., 76-78, 84; of B. C, 168-170.

Cities visited, 7.

Citisen (Ottawa), attitude toward special
land taxes, 15-16.

City Act of Sask., 37, 39, 42, 57.

Civic Commission, of Pittsburgh, 255, 257.



Claresholm, Alta., 78, 133, 140.

Classes, effects upon various economic,

53, 127, 154, 212, 213, 214, 215, 216, 217,

218, 220, 221, 222, 238, 239, 252, 254, 274-

275, 277.

Classification of real estate in Pittsburgh,

256.
Clay, 258n.

Clearings, see Bank clearings,
Coleman, Alta., 78, 133, 141, 142.
Commercial (Winnipeg), 24n.
Committee, Mayor's, of Saint John, N. B.,

14.
Commission form of government, 77.
Commission on High Cost of Living, 217.
Commission on Taxation, Royal, of 1911

(B. C), 164, 166, 167, 168, 169.
Commission of 1908 (Winnipeg), 23, 25.
Compactness encouraged by tax, 51, 67,

128. See Congestion.
Comparisons between cities, 175, 263 et

seq.
Concessions, see Bonuses.
Conclusions, 259-280.
Confiscation of lands, 142-143, 147. See

Burden of taxes and Sales, forced.
Congestion, in Winnipeg, 29; in Regina,
48; in Saskatoon, 63; in Edmonton, 99-
100; in Calgary, 121, 126; in Vancouver,
197, 199, 204-205, 211, 216, 217, 219; in
Victoria, 235-236, 238, 239; in general,
275.
Conservative Ministry of Man., fall of,

20n.
Conservative Party, opposition to land

taxes in Ont., 15-16.
Constitutional requirements in Houston,

241n., 243; in Everett, 253.
Contemplated improvements blocked, 131-

139, 141, 142, 265.
Cook, 135.

Coronation, Alta., 78, 133, 141.
Corporation taxes in B. C., 165.
Cote, 19.

Court interference, 12.
Courtnell, 138.

Credit of Regina, 42, 50; of Saskatoon,
56-57; of Edmonton, 90, 103, 107; of
Ponoka, 153; of Vancouver, 208; of
Victoria, 224.
Credit conditions in Winnipeg, 31 ; in Re-
gina, 47, 52 ; in Saskatoon, 62, 68 ; in
Edmonton. 99. 103, 105; in Calgary,
120-121, 125, 127; in Vancouver, 202-
203, 207, 216; in Victoria, 235, 239, 240,
273-274.
Criminals, vacant land as shelter for, 184,

213, 214.
Crockett. 78.
Crowe, 192, 203.



Daysland, Alta., 78, 141.
Davidson, 207.



285



INDEX



Debt, of Winnipeg, 22 ; of Regina, 41 ; of
Saskatoon, 56; of Alta, 72-73; of Ed-
monton, 89-90; of Calgary, 112-113; of
Alta. towns, 140; of Leduc, 143; of
Ponoka, 148, 149; of Lloydminster, 157;
of B. C, 163; of Vancouver, 182-183,
184; of Victoria, 224.

Debt limit, in Regina, 41 ; in Saskatoon,
56-57; in Edmonton, 89; in Calgary,
112; in Vancouver, 188.

Debt service in Edmonton, 89; in Calgary,
111, 112; in B. C, 163; in Vancouver,
178; in Victoria, 225.

Definition of improvements, see Improve-
ments.

Density of population, see Congestion.

Depreciation in buildings, 190.

Depression, see Economic situation.

Diamond City, Alta., 78, 141.

Didsbury, Alta., 78, 133, 141, 142.

Difficulties with land taxes in Alta. towns,
see Towns of Alberta.

Discounts for prompt payment of taxes,
in Winnipeg, 28; in Edmonton, 94; in
Calgary, 117; in B. C, 165; in Van-
couver, 194, 196-197; in Victoria, 231.

Distress, see Burden.

Distributing business, of Regina, 40; of
Saskatoon, 55; of Calgary, 108.

District municipalities in B. C., 168-174.

Dixon, F. J., 14n., 15n., 20, 26n.

Dixon, H. W., letter of, 38.

Dominion subsidies, see Subsidies.

Dominion taxes in Vancouver, 184; in
Victoria, 225.

Double taxation in B. C, 164.

Douglas, 222.

Dow, 252.

Durlcin, 153.



Economic characteristics, of Man., 17; of
Winnipeg, 21; of Regina, 40; of Sas-
katoon, 55; of Alta., 70; of Edmonton,
85-86; of Calgary, 108-110; of Leduc,
143; of Ponoka, 148; of Lloydminster,
155, 157; of Vancouver, 174-176; of
Victoria, 223-224, 236, 239; of Canadian
cities in general, 53, 264; of Houston,
246-247.

Economic situation in Saskatoon, 69; in
Edmonton, 105, 106; in Calgary, 110,
118, 124, 126, 128; in Alta. towns, 140;
in Vancouver, 184, 204, 213, 214; in
Canada, 277.

Edmonton, 42, 76, 85-107, 127, 129, 143,
263, 265, 266, 267, 272, 273, 275.

Edmonton and Calgary Land Co., 148.

Edmonton Journal, 142.

Edson, Alta., 78, 134, 141.

Educational Tax Act of Alta., 7Z.

Effects of exempting improvements, in
Winnipeg, 27, 28-31; in Regina, 45-50;
in Saskatoon, 60-65; in Edmonton, 95-
103; in Calgary, 118-124; in Alta.



towns, 80-82, 131-143; in Leduc, 143-
147; in Ponoka, 148-154; in Vancouver,
198-210; in Victoria, 232-237; in Hous-
ton, 246-252; in general, 263-277, 278,
279, 280.

Election of 1915, Vancouver, 222.

Ellison, Hon. Price, 167.

Employment, in Winnipeg, 29; in Regina,
48; in Edmonton, 100; in Calgary, 122;
in Vancouver, 206-208, 236, 277.

Enright, 192.

Estimates of Alta., 1914, 71-72.

Ethics and land taxes, 83.

Evasion in Houston, 241, 242.

Evenness of increases in land values, 189-
190, 244, 268, 279, 280.

Everett, 241, 258.

Exemptions from taxation, in Man., 18;
in villages of Sask., 35; in towns of
Sask., 36; in cities of Sask., 37n. ; in
Stettler, 80 ; in Lougheed, 82 ; in Edmon-
ton, 91, 92; in Calgary, 113, 115; in
Alta. towns, 142; in B. C, 164, 165, 167;
in Vancouver, 188-189, 197; in Victoria,
223, 228; in Houston, 241-243.

Expenditures, of Saskatoon, 56; of Cal-
gary, 110; of B. C, 163; of Vancouver,
180-181, 182.

Experience of Canada, value of, 52.



Factory sites, see Bonuses to industries.

Fairhope, 241.

Farquharson, 131.

Faunt, 131.

Federationist, 207, 208.

Fels, 67.

Fillebrown, 14n., 15n.

Finances of Man., 17; of cities of Man.,
19n. ; of Winnipeg, 21-22; of Regina,
40-42; of Saskatoon, 55; of Alta., 70-
76; of Edmonton, 86-90, 105; of Cal-
gary, 110-113, 122, 128; of Alta. towns,
140. 141; of Leduc, 143-144, 147; of
Ponoka, 148-149, 153, 154; of Lloyd-
minster, 156; of Vancouver, 176-184,
212, 214, 217, 219; of Victoria, 224-225,
226; of Houston, 245.

Fire losses, in Houston, 249.

Fire protection argument, 65, 125, 126,
187, 211, 212, 214, 215, 217, 219, 220,
238, 239.

Fishing industry of B. C, 162.

Flexibility of Canadian system, 12.

Forman, James C, Report of, on Taxa-
tion of Improvements, 14.

Fort Edmonton, 85.

Fort Saskatchewan, Alta., 78, 134, 141,
142.

Eraser Mills, B. C, 170.

Frink, Mayor of St. John, N. B., 14.

Frontage taxes, see Special assessments.

Fuel in Edmonton, 85-86; in Calgary, 108.

Fulton, 136.



286



INDEX



Gazette, 29.

Gaetz, 146.

General survey, 259-280.

George, Henry, 67, 77, 103, 104.

George, W. D., 255.

Gibson, 134.

Gillespie, 134.

Gleichen, Alta., 78, 134, 140, 141, 142.

Gopher tax, in Sask., 34.

Gordon, 153, 154.

Government, of Alta., 129; of B. C, 167,
168. See Liberal Party and Conserva-
tive Party.

Government elevator in Saskatoon, 55.

Government ownership, see public owner-
ship.

Granum, Alta., 78, 134, 141.

Granville, B. C., 174.

Grieve, 20n.

Grouard, Alta., 78, 135, 141.

Guthrie, 133.

H

Hail insurance tax, in Sask., 32, 34.

Hanson, 62.

Hardie, 77.

Hardisty, Alta., 7?>, 135, 141, 142.

Harris, 22n., 23n., 24n., 30n.

Harrison, Building Inspector, 63.

Harrison, Mayor, 62.

Harrison, S. M., 253.

Harry, 138.

Hawkins, 257.

Height of Buildings, see Building heights.

Hepburn, 192, 198, 222.

Herald, (Calgary), 124.

Higgs, 132.

High River, Alta., 78, 135, 141, 142.

High taxes, fear of, 50.

Hiscocks, 131.

History of tax system, see Tax system.

Hodges, 136.

Holdsworth, J. T., 257.

Holdsworth, Rich'd., 138. ^

Home ownership, in Winnipeg, 29; in
Regina, 48; in Saskatoon, 63; in Ed-
monton, 100; in Calgary, 121; in Van-
couver, 205-206; in Victoria, 236; in
general, 277-278.

Hopkins, 138.

Houston, 241-252, 241, 243, 244, 249, 251,
261.

Houston plan of taxation, see Houston.

Howe, 258n.

Hudson's Bay Co., in Edmonton, 85, 90,
100, 103, 104, 105, 106; in Ponoka, 148,
149-150, 153 ; in Victoria, 239.

Hutchison, 150, 153.



Illegal taxes, in Alta. towns, 142; in Le-
duc, 144, 147.

Illegally high tax rates, see Rates of taxa-
tion.

Inequalities in Houston, 242.



Improvements, definition of, in Man., 18;
in rural municipalities of Sask., ZZ; in
towns of Alta., 79; in villages of Alta.,
82; in rural municipalities of Alta., 82;
in Edmonton, 91; in B. C, 167, 169; in
Victoria, 229. See Contemplated im-
provements blocked.

Income tax, in Saskatoon, 58; in Edmon-
ton, 91, 92; in Calgary, 113, 115-116; in
B. C, 163, 164, 165, 166, 167, 168, 184,
185.

Increment tax, see Unearned Increment
Tax.

Industrial building of Calgary, 110.

Industrial commissioners, see Advertis-
ing, public.

Industries, see Manufactures.

Inequalities of assessment in Calgary,
115; in Ponoka, 150.

Innisfail, Alta., 78, 135, 142.

Interest on public debt, see Debt.

Interest rates on real estate loans in
Saskatoon, 62; in Vancouver, 203.

International Conference on State and
Local Taxation, 168.

Interviews, in Regina, 50-54; in Saska-
toon, 65-70; in Alta., 83-84; in Edmon-
ton, 103-107; in Calgary, 124-128; in
Vancouver, 211-220; in Victoria, 238-
240.

Investigation, scope of, 7.

Inwards, Frederick, opinion of, 38.

Irvine, Alta., 79, 136, 141, 142.



James, Alderman, 192.
James, F. J., 47, 48.
Jensen, 135.
Johnson, Alvin, 269n.
Johnson, J. W., 137.

K

Kennedy, 22n., 24n.
Kierstead, W. C, 14n.
Kimball, 167.
Kinnaird, 80.
Kirkpatrick, 192.

L

Lacombe, Alta., 79, 136, 141, 142.

Land miners, 34.

Land sales, public income from, 163.

Land values, in N. B., 14; in Ont.. 15;
in Winnipeg, 26-27; in Prince Albert,
38; in Regina, 42, 43, 47, 50, 51, 53, 54;
in Saskatoon, 58, 59, 62, 65, 67, 68, 69;
in Alta., 84; in Edmonton, 92, 93, 103,
104, 105, 106, 107; in Calgary, 116, 126,
128; in Alta. towns, 131, 139, 141; in
Leduc, 145, 146, 147; in Ponoka, 149,
150, 152, 153, 154; in Lloydminster, 159;
in Vancouver, 176, 189-193, 197, 198, 206,
216, 218, 219; in Victoria, 228-229, 230,
238, 239; in Houston, 243, 244; in Pitts-
burgh, 257; in general, 266, 267-269, 270,
279, 280.



287



INDEX



Land, stability of, as a tax base, 66, 265,
266, 267.

Leader (Regina), 16n.

Leduc, Alta., 78, 129, 141, 142, 143-147,
152.

Legislatures, general attitude toward
special land taxes, 12.

Lennox, 43n., 44n., 48.

Lethbridge, 76, 77-78, 261.

Letters, of Moffat, 38; of Hardie, 77-78;
of Perrie, 84; of Alta. towns, 130-143;
of Baird, 170; of Burton, 254.

Levies, in Winnipeg, 24, 27; in Saska-
toon, 57, 60; in Edmonton, 94; in
Lloydminster, 159; in B. C, 166; in
Vancouver, 194-195; in general, 267.

Liberal Party, attitude of, in Ont., 15-16;
in Man., 17; in Alta., 70, 114, 142, 149.

Licenses in Winnipeg, 21 ; in Sask., 32 ;
in Regina, 42; in Saskatoon, 56; in
Alta., 71 ; in Edmonton, 91 ; in Calgary,
113; in Ponoka, 152; in B. C, 163; in
Vancouver, 180-181, 182, 185; in Vic-
toria, 225.

Limit of tax rate, see Rate of Taxation,
limitations on.

Live stock industry in Calgary, 108.

Lloyd-George Budget of 1909, 74.

Lloydminster, 155-161.

Local improvement districts, in Sask., 32,
ZZ; in Alta., 83.

Local improvements, 48, 56. See Special
assessments.

Local option, in Sask., 32, 35, 36, 37 ; in
Alta., 114, 129, 147; in B. C, 173; in
general, 279.

Lockwood, 209.

Long, 139.

Lots, number of, see Congestion.

Lougheed, Alta., 82.

Lumber in B. C., 162.

Lundy, 139.

M

McBride, Sir Richard, 168.

McCoun, 254.

McDonald, 48.

MacGregor, 13.

Maclnnis, 47n.

Mack, 135.

McKilligan, 167, 168.

Maclean, 134, 140.

Macleod, Alta., 79, 136, 141.

MacMillan, 63.

McMuUen, 138.

McMurchy, 49n.

McTavish, 47n.

McVety, 207.

Magrath, Alta., 79, 136, 141, 142.

Manitoba, economic characteristics of, 17
finances of, 17; municipalities in, 17
Municipal Act, 17; Assessment Act, 18
agitation for special land taxes, 20; fall



of Conservative Ministry, 20n. ; general,
261.

Manufactures, in Winnipeg, 21 ; in Re-
gina, 40; in Saskatoon, 55; in Edmon-
ton, 85, 86; in Calgary, 109, 122; in B.
C, 162; in Vancouver, 175, 218; in Vic-
toria, 223; in Houston, 247.

Margin of security for real estate loans,
in Regina, 47; in Saskatoon, 62; in Ed-
monton, 99; in Calgary, 121; in Van-
couver, 202-203; in general, 274, 279.

Marling, 7.

Martin, of Vancouver, 222.

Martin, George, 62, 63.

Medicine Hat, 76.

Merrix, 49n.

Millar, 139.

Miller, 156.

Minnesota Tax Commission, 155.

Minimum tax payable in Alta., 83.

Mines, taxation of, in B. C, 165.



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