Excerpt from Report of Ontario Commission on Railway Taxation 1905 In presenting a summary of the British system, we have availed our selves more especially of the exhaustive and voluminous reports of the Royal Commission on Local Taxation, recently completed. We have added also a survey of the taxation of railways in the various Provinces of the Dominion. We have been indebted, for valuable assistance, to such a large number of persons that it is impossible to acknowledge our obligations in detail. We must content ourselves with a slight reference to the very efficient and painstaking services of the Secretary of the Commission, Mr. W. B. Wilk inson, who, in addition to contributing valuable elements to our discussions, undertook the greater part of the work of preparing our itinerary, arranging interviews and procuring documents and materials. The question as to the most suitable method for the taxation of rail ways is simply a section, though in Canada to-day the most important sec tion, of the general problem as to the taxation of economic corporations. The problem of the taxation of corporations is a comparatively new one in Canada, but it is certain to continue to enlarge in importance and complex ity, until it far overshadows all other aspects of direct taxation. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Excerpt from Report of the Tax Commissioner, 1905 Hartford, conn., January 5, 1905. To his Excellency, Henry Roberts, Governor: Pursuant to Section 2414 of the General Statutes, I submit my biennial report and recommendations relating to taxation, for the attention of the General Assembly. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Report of the Ontario Assessment Commission, 1902 Since making our report in January last, we have proceeded with the investigation of the matters referred to us, namely, to inquire into and report upon: (1.) The operation of the laws now in force relating to the assessment of different classes of property, for the purpose of municipal taxation, in the Province of Ontario, and the collection of taxes, and the sale of lands for arrears thereof, and the duties of the municipal officers in relation thereto; (2.) The assessment of lands and the improvements thereon, respectively; (3.) The most equitable method of assessing stocks and other property of mercantile firms and corporations; (4.) The most equitable mode of assessing companies operating public franchises under Statutes in force in the Province of Ontario, or under agreements with municipal corporations, such as companies for the supplying of water, light, heat and power to municipalities and the inhabitants thereof, telegraph and telephone companies and companies operating railways, street railways and electric railways; (5.) Improvements in the assessment laws of Ontario suggested by legislation of recent years in other countries: 6.) The statutory exemptions from taxation now in force, and as to what, if any, changes should be made therein: (7.) The re-arrangement, revision, amendment and consolidation of the provisions of The Assessment Act, and the amendments thereto; And to prepare such amendments as might appear to be advisable; and to inquire, and hear, and consider, and report upon any other matters connected with the assessment and taxation of property which might be brought to our attention, or which might appear to us to be proper subjects for consideration. Present Law. For the consideration of these various questions it will be convenient to set out shortly, in the first place, the main features of the present law in Ontario. Speaking broadly, it may be said that the system of taxation in force in Ontario is a form of what is generally known as the General Property Tax. By the letter of the law, all property in the Province, both real and personal, as defined by the Act, is liable to taxation, subject to certain exemptions set forth in Section 7 of the Assessment Act. The definition of "Real Property" makes it include buildings or other things erected upon or affixed to the land, and all machinery so fixed to any buildings as to form in law part of the realty, also all trees or underwood growing on the land; land covered by water and mines and minerals, quarries and fossils not belonging to the Crown. "Personal Property" includes income accruing in the Province, and all property in the Province not included in the definition of real property. Exemptions. The exemptions from taxation include those provided for in nearly all civilized countries, such as Crown or public property, and property devoted to uses which are of general benefit to the community, such as property for religious, charitable or educational purposes. There are other classes of exemptions, some, such as "household effects, books and wearing apparel," were probably made exempt to prevent undue inquiry into private affairs, and some in order to specially encourage particular industries or pursuits, e.g., grain in transitu, horses, cattle, etc., owned and held in carrying on the general business of farming and grazing. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com