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.
h.c.
Commissioners:
A. R.
McClelan
W. E. Vroom.
