New Brunswick. Commission Upon Civil and Municipal Taxation.

Abstract: Report of Commission Upon Civic and Municipal Taxation, 1893

In 1892 a commission was struck by an Act of the Legislative Assembly to assess the state of tax laws in the province, which included an examination of tax codes in counties, cities, and incorporated towns. The Commission took as its starting point Chapter 100 of the Consolidated Statutes of 1886 and made revisions where they deemed necessary.

Not surprisingly, the report of Commissioners A. R. McClelan and W. E. Vroom is a technical document. Nonetheless, there are a number of straightforward recommendations that can be distilled from the report. For instance, exhibiting a distinctly nineteenth century sensibility, the first recommendation of the report was to increase the annual assessment raised by a poll tax from one-sixth to one-quarter, though there was a provision for municipalities to lower that ratio.

In a more progressive stance, the Commission also recommended that certain institutions be exempted from taxation. These included public hospital, houses of correction, public squares, industrial farms, and orphan asylums. This recommendation also included provisions for exemptions from personal taxation: for example, for personal earnings under $500.00 and the personal property of a widow or wife deserted by her husband up to $1000.00.

Vroom and McClelan made other recommendations in their report. Some of these included making all railways, save those owned by the Crown, subject to taxation. There was also a discussion of tax laws and incorporated companies.


A. R. McClelan
W. E. Vroom.

Documents Available for Viewing

Main ReportpdfHeader onlygif
Enabling LegislationpdfHeader onlyincluded with Main Report

Bibliographic Information

View the file's header (TEI format) which contains bibliographic information about the print and electronic versions of the report of this Commission.