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Mining in B. C, 162.

Missouri, 241n.

Mitchel, 7.

Mitchell, 74.

Moffat, W. J., letter of, 38.

Moncton, N. B., petition of, 14.

" Monopoly " of land, in Pittsburgh, 257.

Moore, 142, ISO.

Moose Jaw, Z7, 38.

Morinville, Alta., 79, 141.

Morning Albertan, 109, 124, 127.

Municipal Act, of Man., 17; of B. C, 168,
226, 228, 229.

Municipal organization, in Canada, 12 ; in
Man., 17-19; in Sask., ZZ; in Alta., 76;
in B. C, 168-169.

Municipal ownership, see Public owner-
ship.

Mursell, 135.

N

Nanaimo, B. C, 170, 174.

Nanton, Alta., 79, 141.

New Brunswick, agitation in, 13.

New Castle, N. B., council petition, 13.

New York City, 241n.

New York Evening Post, 249.

Newspapers, attitude of, in Calgary, 124;
in Vancouver, 211.

Nicolls, 192, 193, 203.

Non-resident ownership of land, in Sask.,
34, 35, 51; in Edmonton, 100, 103, 104,
106, 107; in Calgary, 121; in Lloyd-
minster, 160 ; in Vancouver, 206 ; in Vic-
toria, 236; in Houston, 252; in general,
275, 276, 280.

Norris, 145, 147.

North Battleford, Z7, 38.

North Vancouver, l74.

North-West Territories, tax legislation
of, 79.

Nova Scotia, dissatisfaction with tax sys-
tem, 13; agitation for change, 13,



288



INDEX



O



Obligations, diflficulties in meeting, 131-
139, 141.

Oil in Alta., 70, 110.

Okotoks, Alta., 79, 137, 141.

Old system, return to, in Stettler, 142,

Olds, Alta., 79, 137, 141, 142.

Ontario, agitation in, 14; general, 261.

Opinions, see Interviews.

Opposition to land taxes in Sask., 34; type
of opposition to, 52.

Option, cf. local option.

Oregon, 241n.

Ottawa, 16n.

Overassessment of land, in Saskatoon,
59; in Alta. towns, 80, 81; in villages
and rural municipalities of Alta., 82;
in Edmonton, 91, 93; in Calgary, 115-
116; in Alta. towns, 131-139, 140, 141,
142; in Leduc, 145, 146; in Ponoka, 149,
150, 152. 153, 154; in Lloydminster, 159,
160 ; in Vancouver, 191 ; in general, 267.

Overbuilding, in Vancouver, 203, 204, 213,
214, 215, 216; in Houston, 250.

Ownership of homes, see Home owner-
ship.

Ownership of utilities, see Public owner-
ship.

P

Paetax, 47.

Painter, 191, 193. 195, 196, 202, 203, 206.

Panama Canal, 174.

Pastoriza, 242. 243, 245, 246, 249, 250, 252.

Peace River Valley, 85.

Penalties for non-payment of taxes in
Edmonton, 93; in Calgary, 117; in Van-
couver, 194, 196; in Victoria, 231.

Penalty on builders argument, 106.

Penitentiary site in Edmonton, 105.

Perrett, 49n.

Perrie. 82, 84.

Personal property tax, in Calgary. 115-
116; in Ponoka. 149; in B. C, 164, 165,
167, 168. 184-185.

Persons, 253.

Pettypiece, 207.

Pincher Creek. Alta., 79, 137, 141.

Pittsburgh, 241. 255-257, 261.

Pittsburgh Survey, 256.

Planta, 173.

Plunkett, 137.

Point Grey, B. C, 174.

Police protection argument. 65, 125, 126,
187, 212. 214, 216, 220, 239.

Political Science Quarterly, 241.

Poll taxes, in Regina. 42 ; in Saskatoon,
56; in Edmonton, 91; in Calgary, 111,
113, 115; in B. C, see Revenue tax; in
Vancouver, 179; in Houston. 245.

Ponoka. 79, 129, 141. 143, 148-154.

Population, of Winnipeg, 29, 30; of
Regina, 40, 48-49 ; of Saskatoon. 55, 63 ;
of Edmonton, 85, 100, 101 ; of Calgary,
108, 123; of Leduc, 143; of Ponoka,
148; of Lloydminstcr, 157; of B. C,



162-163; of Vancouver, 208; of Vic-
toria, 223, 236, 237; of Houston, 250;
direct effect of taxes upon, 51, 67, 127;
in general, 267, 268.

Portage la Prairie, Man., 18, 19, 20, 261.

Portland, Ore., 261, 272.

Postal revenue, in Winnipeg, 30; in
Regina, 49; in Saskatoon, 65; in Ed-
monton, 102; in Calgary, 124; in Van-
couver, 210; in Victoria, 237; in Hous-
ton, 251.

Power, in Winnipeg, 21; in Regina, 40;
in Saskatoon, 55 ; in Edmonton, 85 ; in
Calgary, 108; in Vancouver, 176.

Pressure of taxes, see Burden.

Prince Albert, 2,7, 38.

Prince Edward Island, agitation in, 13.

Private ownership of land, beneficial
effects of, 104.

Probate and succession duties, 165.

Prospect for change in tax system, in
Regina, 50, 51, 52, 53, 54; in Saskatoon,
58, 65, 66, 67, 68 ; in Edmonton, 103, 104,
105, 106, 107; in Calgary 125, 126, 127;
in Lloydminstcr, 161 ; in Nanaimo, B. C,
170; in Vancouver, 184, 211, 212, 213,
214, 215, 217, 219, 220; in Victoria, 238,
239, 240.

Prosperity argument, 67, 217.

Province (Vancouver), 211.

Provincial finances, see Finances.

Public, 253n.

Public credit, see Credit,

Public opinion, in Regina, 50-54 ; in Saska-
toon, 65-69; in Edmonton, 103-107; in
Calgary, 124-128; in Alta. towns, 131-
139, 142; in Leduc, 147; in B. C, 168;
in municipalities of B. C., 170; in Van-
couver, 211-220; in Victoria, 238, 240;
in Houston, 251, 252.

Public ownership of utilities, in Winnipeg,
21 ; in Sask., 32 ; in Regina, 40, 41 ; in
Saskatoon, 56, 65-69; in Edmonton, 87,
88, 89, 103, 104; in Calgary, 108, 110,
111; of land, in Regina, 40; in B. C,
163.

Publicity, see Advertising.

Pueblo, 241, 253, 261.

Pueblo Chieftain, 254n.

Q

Quarterly Journal of Economics, 269n.
Quebec, agitation in, 13.
Questionnaire to towns in Alta., 129-130;
replies to, 130-143.

R

Railroads, see Transportation facilities.

Railway taxation in B. C, 165.

Rates of taxation, in N. B., 14; in Winni-
peg, 27; in municipalities of Sask., 33;
in Regina, 44, 45, 54; in Saskatoon, 59-
60, 65; in Edmonton, 92, 93-94, 103; in



289



INDEX



Calgary, 117, 125, 126, 128; in Alta.
towns, 131-139, 140, 141, 142; in Leduc,
144, 145, 146, 147; in Ponoka, 149, 150,
151, 152, 154; in Lloydminster, 158; in
B. C, 164, 165, 166, 167 ; in municipalities
of B. C, 169; in Nanaimo, 173; in Van-
couver, 184, 186, 187, 193-194, 198, 211,
212, 216, 219, 220; in Victoria, 224, 226,
227, 230, 232 ; in Houston, 244, 245, 251 ;
in Pueblo, 254 ; in general, 265, 266, 267,
268, 270, 274, 278; limitations on, in
Alta. towns, 79, 80; in Edmonton, 93;
in Calgary, 115; in Leduc, 144; in
Ponoka, 149; in municipalities of B. C,
169; in Vancouver, 188; in Victoria,
231, 238; illegally high rates, in Alta.
towns, 80; in Ponoka, 150, 152.

Raymond, Alta., 79, 137, 141, 142.

Reading, 241n.

Real estate men, influence of, 51, 53, 54,
66, 68, 103, 274-276; opposition of, 11,
220.

Red Deer, Id-ll.

Redcliff, Alta., 79, 138, 141.

References, 281.

Regina, Z1, 38, 40-54, 114, 265, 266, 275.

Rents, effect of tax upon, in Winnipeg,
31; in Regina, 48, 52, 54; in Saskatoon,
62-63, 65, 66, 67; in Edmonton, 84, 99,
106; in Calgary, 121, 127; in Vancouver,
203-204, 213, 214, 217, 219; in Victoria,
235 ; in Houston, 250, 251 ; in Pittsburgh,
257; in general, 273.

Report, plan of, 7.

Report of the Mayor's Committee of
Saint John, N. B., 14; of Commissioner
Forman of Toronto, 15 ; of Commission
of 1908 (Winnipeg), 23, 25; of Royal
Commission on Taxation of 1911 (B.
C), 164, 166, 167, 168, 169.

Resources, see Economic characteristics.

Return to old system, see Old system and
Prospect.

Revenue tax in B. C, 163, 164, 165, 166,
167.

Revenue and expenditure account, of
Alta., 1913, 72; of Edmonton, 88, 89; of
Calgary, 111-112; of Ponoka, 151-152;
of Vancouver, 176, 177, 178-179, 180-181,
182.

Revenues of Man., 17 ; of Winnipeg, 21 ;
of Sask., 32 ; of municipalities of Sask.,
ZZ, 34 ; of Regina, 40-41 ; of Saskatoon,
56; of Alberta, 71-72; of Edmonton, 86-
87; of Calgary, 111; of B. C, 163; of
Vancouver, 176-184, 185-186; of Vic-
toria, 224, 225 ; effect of taxes upon, in
Saskatoon, (^•, in Nanaimo, 170; in
general, 265-266.

Reynolds, 133, 140.

Roberts, 133.

Robertson, 34.

Robinson, 249.

Rowell, 16n.



Royal Commission on Taxation of 1911
(B. C), see Commission.

Royalties in B. C, 163.

Ruddy, 146, 147.

Rule of valuation, in Man., 18, 19; in
Winnipeg, 25 ; in rural municipalities of
Sask., 2>Z; in villages of Sask., 35; in
cities of Sask., 37; in towns of Alta.,
79; in villages and rural municipalities
of Alta., 82; in Edmonton, 91; in Van-
couver, 191 ; in Victoria, 226.

Rural municipalities, in Ont., 14-15; in
Man., 17-19; in Sask., 33-35; in Alta.,
82, 83, 84.

Rural municipalities, Association of, in
Sask., ZZ.

Rural Municipality Act, of Sask., 33-34,;
of Alta., 82, 83.

Rural school districts, in B. C, 166.



St. Albert, Alta., 79, 138, 141.

St. Boniface, Man., 17, 19, 261.

St. Claire, 133.

St. John, N. B., recommendation of
Mayor's Committee, 14.

Sales to recover taxes, in Saskatoon, 60;
in Edmonton, 93; in Calgary, 115, 117;
in Alta. towns, 131-139, 140; in Ponoka,
153; in Vancouver, 196, 206; in Vic-
toria, 231 ; in general, 265, 276.

Sales, forced, 53, 66, 100, 122, 126, 143.

Saskatchewan, 129, 265, 266, 267, 275, 279;
economic characteristics of, 32; finances
of, 32 ; municipalities of, 33-69.

Saskatchewan River, 85.

Saskatoon, 37, 55-69, 114.

Saunders, 132.

School enrollment, in Regina, 49; in
Saskatoon, 64 ; in Edmonton, 101 ; in
Calgary, 123; in Vancouver, 208; in
Victoria, 237.

School subventions, in Alberta, IZ; in
B. C, 163, 166, 225 ; in Texas, 245.

School taxes, in Winnipeg, 27; in Sask.,
32-33; in Regina, 44-45; in Saskatoon,
59-67; in Alta., IZ, 76, 83; in towns of
Alta., 79, 81; in Edmonton, 93-94; in
Leduc, 144, 145; in Ponoka, 149, 151,
152; in Lloydminster, 155, 158, 159, 160;
in B. C, 166 ; in Vancouver, 194, 195 ; in
Victoria, 230, 231.

Scranton, 241, 255, 261.

Seattle, 241n., 272.

Seligman, 7.

Separate schools, 44, 59, 60, 64, 101.

Separate valuation of lands and buildings,
187.

Separate ward rates in Pittsburgh, 256.

Separation of sources, 12, 164.

Shaughnessy Heights, 174.

Significance of experiments for other
cities, 67, 83, 106, 107, 219, 263, 268, 273,
277, 280.



290



INDEX



Single tax, use of term, 8, 263.

Single taxers, 67, 69, 104, 105, 106, 107,
124, 125, 127, 211, 216, 238, 239, 242.

Single Tax Review, 14n., 15n., 85n., 186n.,
258n.

Sinking fund, in Regina, 41 ; in Saskatoon,
57; in Edmonton, 89-90; in Calgary,
113; in Vancouver, 183-184, 194, 195; in
Victoria, 225.

Sites, industrial, see Bonuses.

Situs of taxing power, 11.

Skaggs, 258n.

Small property owners, eflfects upon, see
Classes.

Smellie, 192.

Smith, F. M., 49n.

Smith, Hugh, of Calgary, 143.

Smith, Hugh, of Saskatoon, 59, 62, 63.

South Vancouver, 174.

Special assessments, in Winnipeg, 22,
28n. ; in Regina, 42; in Saskatoon, 56,
57, ^; in Lethbridge, 77-78; in Edmon-
ton, 87, 89, 90; in Calgary, 111, 112, 113,
114; in Leduc, 145; in Ponoka, 152; in
Vancouver, 179, 180-181, 182-183, 185,
186, 196, 197, 208, 217; in Victoria, 224,
225, 226; in Houston, 245.

Special franchises, taxation of, 91, 243,
244.

Speculation, in Winnipeg, 31 ; in Regina,
50, 51, 52, 53, 54; in Saskatoon, 62, 63,
65, 66, 67, 68, 69 ; in Alta., 84 ; in Edmon-
ton, 90, 95, 100, 103, 105, 106 ; in Calgary,
118, 121. 125, 126, 128; in Alta. towns,
142; in Castor, 143; in Ponoka, 153, 154;
in municipalities of B. C, 170; in Van-
couver, 186, 195, 206, 211, 212, 213, 214,
215, 216, 218, 219, 220, 221 ; in Victoria,
236, 238, 239; in Houston, 250; in Pitts-
burgh, 256, 257; in Canada, 265, 268,
269, 274, 276. 277.

Speculators, in Sask., 34; in Edmonton,
103.

Square Deal, 14n., 15n., 34n.

Stacey, 134.

Stalker, 79, 82, 263.

Stamp sales, in Regina, 49; in Saskatoon,
64; in Edmonton, 102.

Statistical demonstration of eflfects of
special land taxes ; possibility of, 83,
263-264.

Stavely, Alta., 79, 138, 141, 142.

Stettler, 79, 80, 138, 141, 142.

Stiles, 146.

Stimulus to building, see Building.

Stony Plain, Alta., 79, 139, 141, 142.

Strathcona, 85, 92, 93, 95, 101, 106.

Strathmore, Alta., 79, 141.

Subsidies, see Subventions.

Suburbs of Vancouver, 174, 175, 205.

Subventions, Dominion, 11-12, 32, 71, 163;
Provincial, 73, 163, 164, 166, 182, 185,
225.

Succession duties, 165, 225.

Summary of special land taxes, 261-263.



Superassessment, see Surtax.

Surrender of lands for taxes, see Sales

to recover taxes.
Surtax, in Sask., 34; in Lethbridge, 77,

261; in B. C, 261.
Swift Current, 37.



Taber, Alta., 79, 139, 141.

Tax system, of Winnipeg, 22-28; of
Regina, 42-45; of Saskatoon, 57-60; of
Edmonton, 90-95, 104; of Calgary, 113;
of Leduc, 144; of Ponoka, 149; of
Llovdminster, 158; of B. C, 163-168; of
municipalities of B, C, 169, 184-185; of
Vancouver, 184-198; of Victoria, 225-
232; of Houston, 241-246.

Taxation, receipts from, in Edmonton, 86,
87, 89, 90; in Calgary, 111, 113; in
Ponoka, 151, 152; in Vancouver, 179,
180-181, 185, 186; in Victoria, 225, 230-
231 ; in Houston, 245.

" Taxpayers," in Regina, 47, 52, 53 ; in Ed-
monton, 103, 107.

Taxpayers' suits, 12.

Tavlor, L. D., 67, 187, 192, 211, 222.

Telford, 146.

Tett, 136.

Times (N. Y.), 20n.

Timber Lands Act, 70.

Timber lands, taxation of, in B. C, 165.

Tofield, Alta., 79, 139, 141.

Toronto, agitation in, 15.

Town Act. of Sask.. 36; of Alta., 79, 80,
81, 83, 129, 131-139, 141, 143, 144, 149,
150.

Town planning committee of Winnipeg,
29.

Towns, of Man.. 17-19; of Sask., 33, 36-
37; of Alta., 78^1, 83, 84, 129-154, 266,
267, 268-269, 274, 276, 279, 280.

Trail, W. M., opinion of, 38.

Transportation facilities, of Winnipeg, 21 ;
of Regina, 40; of Saskatoon, 55; of
Alta.. 70 ; in Calgary, 108 ; of B. C, 162 ;
of Vancouver, 174, 175 ; of Victoria,
223; of Houston, 246-247.

Tribune (Winnipeg), 30n.

Trust and Loan Co. of Canada, 47.

U

Undervaluation of property by assessors,
12, 261; in Ont, 14-15, 261; in Man.,
261 ; in Brandon, Man., 19 ; in Saint
Boniface, Man., 19; in Portage la
Prairie, Man., 19-20; in Winnipeg, 26;
in Regina, 43 ; in Saskatoon, 59 ; in Ed-
monton, 92, 93; in Calgary, 113, 116; in
Ponoka, 149, ISO; in Lloydminster, 159,
160: in Vancouver. 190, 191, 192, 193;
in Victoria, 229; in Houston, 241-252,
261 ; in Portland, 261.

Unearned Increment Tax of Alta., 70, 73-
75, 263.

Unemployment, see Employment.



291



INDEX



United States, exemption of improve-
ments in, 241-258.

Union of N. S. municipalities, 13; of
N. B. municipalities, 14; of Ont. muni-
cipalities, 14; of Alta. municipalities, 80,
84.

Unpaid taxes, see Arrears.

V

Vacant property, see Speculation.

Vancouver, 66, 127, 163, 169, 174-222, 235,
265, 266, 267, 272, 275, 276.

Vancouver Sun, 208n., 211.

Vegreville, Alta., 79, 141.

Vermilion, Alta., 79, 139, 142.

Victoria, 163, 169, 23-240, 267.

Village Act, of Sask., 35 ; of Alta., 82, 83.

Villages of Man., 17-19; of Sask., ZZ, 35;
of Alta., 81, 84.

Vineberg, lln., 22n., 169n.

Voters list, of Winnipeg, 29; of Edmon-
ton, 100; of Calgary, 123; of Vancouver,
206-207.



W



Wade, 192, 204.
Wages in Vancouver, 191.
Wainwright, Alta., 79, 141.
Walker, 95.

War, effect of, in B. C, 167; in Van-
couver, 191, 215.
Weed tax in Sask., 35.
Wetaskiwin, 76, 78.
Weyburn, 2)7, 38.
Whitney, Sir James, opposition to land

fovpc 1 ^ In

Wild Land's Tax, of Alta., 70, 75-76, 261 ;
of B. C, 163, 164; in municipalities of
B. C, 170, 261 ; of Sask., 261.

Wilson, 132.

Winnipeg, 17, 18, 19, 21-31, 91, 104, 122,
270, 272, 278.

Winnipeg Free Press, 20n.

Woodward, J. S., opinion of, 38.

World, 211, 217.

Y

Young cities, 280.



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Online LibraryRobert Murray HaigThe exemption of improvements from taxation in Canada and the United States [electronic resource] : a report prepared for the Committee on Taxation of the City of New York → online text (page 31 of 31)