COMPANIES OPERATING FRANCHISES (Continued from 7th day, see p. 172). COMPANIES OPERATING FRANCHISES (Continued from 16th day, see p, 426.) PAGE 431 PAGE 460 460 460 461 3. Documents put in by the Board of Trade, Toronto, respecting taxation of merchants... PAGE 515 532 534 4. Letter from James Henry, assessor, Glasgow, as to the method of valuation, etc., in Glasgow... 537 5. Report of the Assessment Commissioner, Toronto, to the City Council in 1896, on the subject of taxation... Memorandum from Retail Dealers' Association as to Departmental Stores. 66 6. Bill introduced into the Legislature in 1900 for taxation of Departmental stores. 538 541 545 7. Statement from the Assessment Commissioner, Toronto, as to the effect on taxes of merchants, Toronto, by the adoption of a tax on rental value instead of on personal property.. 546 8. Similar statement from Assessment Commissioner, Hamilton... 9. Judgment of Lord Mansfield referred to at page 116, as to taxation of personal property. 547 10. Memorandum as to judgment of Judge McDougall in re Assessment of the Toronto Railway Co 548 11. Memorandum respecting the Hamilton Gas Company 548 12. Memorandum from Toronto Railway Co., as to amounts paid City of Toronto. 549 13. Documents from Board of Trade, Toronto, respecting assessment of Companies operating special franchises. 550 66 14. Statement as to the proportion of taxes arising from personal property in London 552 15. Statement from Assessment Department, Toronto, as to the Toronto Street Railway 552 19. Judgment of Judge MacDougall in re Edinburgh Life Insurance Company Assessment Appeal 557 20. Statement of number of Assessments in Toronto in 1901 559 86 21. Bill introduced in 1895 to provide for Local Option in Taxation. 22. Statement as to local improvement taxes, Toronto, voluntarily paid by the Government. 560 28. Statement from City of Toronto as to the effect of the Revenue Act upon taxes in Toronto 571 29. Memorandum illustrating working of a Life Insurance Fund (level premium plan). 574 66 66 20. Illustration by debtor and creditor account of the working of life insurance on a single life.... 576 31. Memorandum as to taxation of Insurance Companies put in by Mr. Henry Sutherland 576 33. Extract from address of president of the "Travellers' Insurance Company" 580 2. Extract from Report of sub-committee of the Municipal Conference, Hamilton, September 1899 9. Letter of Alderman F. S. Spence re taxation of Mercantile business. 599 10. Letter from W. H. Lockhart Gordon, re taxation of Voluntary Schools 602 11. Memorandum from N. Robertson, County Treasurer, Bruce 603 TORONTO, 31st January, 1901. To the Honourable SIR OLIVER MOWAT, G.C.M.G., Lieutenant-Governor of the Province of Ontario. MAY IT PLEASE YOUR HONOur,— I beg to submit the accompanying interim Report of the Commissioners appointed to inquire into and report upon questions of Municipal Assessment and Taxation in the Province. I have the honour to be Your most obedient servant, JAMES MACLENNAN, Chairman. REPORT. Your Honour's Commission appointing us, dated the 10th day of September, 1900, directed us to inquire into and report upon, (1) The operation of the laws now in force relating to the assessment of different (2) The assessment of lands and the improvements thereon respectively; (4) The most equitable mode of assessing Companies operating public franchises (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 bear, 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. We appointed various days in the months of November and December last for the holding of public sittings for the consideration of various branches of the subject of assessment and taxation, of which public notice was given by advertisement, inviting all persons interested in that subject, or in any other matter relating to municipal taxation to appear before us and to present their views, either in person, or by counsel or agent, and either orally or by written statement, or by both. A large number of persons from various classes of the community and representing many different views and interests, availed themselves of this invitation, and gave us much valuable information and assistance. A stenographer was employed to report the discussions which took place before us at the above public sittings, and we append to this report a transcript of his notes. In Appendices "A" and "B" will be found copies of statements and communications which have been received by us during the course of the inquiry. Many anomalies and inequalities in taxation and defects in the existing law have been pointed out to us, to which we are now giving consideration, but the questions raised are so numerous and complex, and the whole subject of inquiry so large, that we have found it impossible to report fully at present. One matter, however, relating to the assessment of land, has appeared to us to be so important as to require immediate action by the Legislature. It arises out of the decision of the Court of Appeal in re The Bell Telephone Company and the City of Hamilton, 25 Ont. App. 351, in which it was held that in assessing the poles, wires, etc., of a telephone company, such property cannot under Section 28 (1) of The Assessment Act be valued justly, according to its actual value, having regard to the purpose for which it is used, but must be valued as materials, which, if taken in payment of a just debt from a solvent debtor, would have to be removed and taken away by the creditor. Section 28 (1) has been in force since the year 1853 without particular attention having been called to its true meaning, and, when originally passed, the Legislature probably had 2* A.C. |