Abstract: Royal Commission to Enquire into the Taxation by Cities, Towns, and Municipalities of Non-Residents Employed Therein, 1928

In 1926, a heated debate arose in Moncton and its surrounding areas. The Moncton Assessment Act, passed in 1926, stated that people who lived outside the city, primarily Shediac, Sunny Brae, and Sackville, would be assessed in the Parish of Moncton rather than by the parish of their residence. At the time, there were approximately 860 people working in Moncton who resided elsewhere, with the majority of that number employed by the Canadian National Railway. The dissatisfaction over this legislation escalated until a commission was appointed to investigate the matter.

Appointed in December 1927, Commissioners Oswald S. Crockett, Wilfred Currier Kierstead, and E. R. McDonald heard a considerable amount of testimony throughout February of 1928. In the process it became clear that many of the employees of the C.N.R. traveled directly from their homes in outlying regions to the rail yard and then directly home again in the evening without spending any time in the city itself.

Ultimately, the report concluded that Moncton ought not to be allowed to assess residents of other parishes for wages, fees, salaries, or any other form of remuneration. The report recommended that the provisions in the Moncton Assessment Act which pertained to the assessment of persons living outside the City of Moncton be stricken from the legislation.


Oswald S. Crockett
Wilfred Currier Kierstead
S. Dow Simmons
E. R. McDonald

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.