Series 6. Keirstead's Correspondence, Collected Research, and Writings on Taxation.  --1912-1938. -- 7 cm of textual material

Scope and Content: This series contains Keirstead's correspondence, collected research, and writings regarding taxation from 1912 to 1938. The correspondence is mostly to W.C. Keirstead from provincial government officials of various Canadian provinces, as well as municipal officials in New Brunswick. It appears to be in response to queries from Keirstead concerning taxation, especially property tax, in their respective areas. Apart from discussion contained in the correspondence, in some cases printed material was included. This series also contains research collected by Keirstead on the subject of taxation, including gasoline and motor vehicle tax acts and statistics on highway taxes. Finally, this series contains both manuscript and printed versions of Keirstead's writings on the topic of taxation. It also includes a few newspaper clippings about Keirstead and his views on taxation.

This series is divided into three sub-series: Sub-series 1. Correspondence regarding Taxation; Sub-Series 2. Collected Research on Taxation; and Sub-Series 3. Writings on Taxation. Arrangement within the sub-series is chronological.


Title: Title based on content of the series.

Box 7

Sub-series 1. Correspondence regarding Taxation. --1912-1938; predominant 1919-1926. -- 2 cm of textual material

Date  To  From  Subject
1.  Dec.30, 1912  Mr. Robinson  [W.C. Keirstead] Against a tax on laborers coming into the City of St. John on the grounds that such local protection of labour is economically unsound.
2.  Sept. 20, 1919  W.C. Keirstead  J.D. OConnor, Nova Scotia Board of Censors  Tax upon theatrical companies that show in  different towns in Nova Scotia.
3.  Feb. 16, 1920  W.C. Keirstead  Oscar Mores,  Deputy Minister, Dept. of Municipal Institutions.
Affairs, Quebec
Municipal contributions to Provincial Government 
4.  Jul. 28, 1923  Secretary, Fredericton  W.C. Keirstead  Valuation and taxation in 
county municipalities.
5.  Aug. 1, 1923  W.C. Keirstead  Ernest W. Watts,  Chairman, Manitoba Tax Commission Branch Taxes - Gasoline, Income, Corporation, Amusement, and Grain Futures.
6.  Aug. 9, 1923  W.C. Keirstead  William H. Teed, Barrister, Newcastle Valuation and taxation in 
New Brunswick.
7.  Aug. 9, 1923  W.C. Keirstead G.O.D. Otty, Municipality of  Kings, Office of Secretary Treasurer,          Hampton, N.B. Real estate assessment,
personal property, and of  income  Kings County. 
8.  Aug. 14, 1923  W.C. Keirstead B.C. Fuller, Secretary Treasurer, Municipality of Gloucester Real estate assessment, 
personal property, and 
income of Gloucester.
9.  Aug. 16, 1923  W.C. Keirstead  Gesner A. Taylor, Secretary, Municipality of Westmorland Assessments, valuation, etc. of Westmorland County.
10.  Sept. 10, 1923 W.C. Keirstead  Charles L. Peck, Secretary Treasurer, Albert County  The Rates and Taxes Act. Valuation of accessible property and income, Albert County.
11.  Sept. 10, 1923 W.C. Keirstead  Seymour E. Forbes, Chairman, Office of 
Board of Assessors
12.  Sept. 13, 1923 W.C. Keirstead  J.G. Stout, Town Clerk  Assessed valuation of town of Bathurst.
13.  Sept. 28, 1923 W.C. Keirstead  F.J. Wolfe,  Director,  Imperial Oil Limited Gasoline tax in New Brunswick.
14.  Nov. 21, 1923 W.C. Keirstead  F.J. Wolfe, Director, Imperial Oil Limited Gasoline tax in New 
15.  Dec. 21, 1923 W.C. Keirstead John Hart, Minister of Finance, British Columbia British Columbia Gasoline Tax Act.
16.  Sept. 21, 1926 W.C. Keirstead R. English, Secretary, Advisory Committee on 
Work of the Committee on Taxation in Alberta.
17.  May 7, 1934  W.C. Keirstead C.S. Elliott, Commissioner of  Income Tax, Dept. of National Revenue, Ottawa  Statement regarding the IncomeWar Tax Act for  1932-1933.
18.  Apr. 18, 1938  W.P. Jones W.C. Keirstead  Brief regarding taxation.

Box 7

Sub-series 2.  Collected Research on Taxation.  -- 1917-1933.  -- 2 cm of textual material

Item 19:  Valuation of the Counties, New Brunswick 1917.

Item 20:  Federal Bureau of Statistics regarding Taxation, 1920.

Item 21:  Chapter 34:  An Act to Provide for the Imposition of a Tax upon Vendors of Gasoline, 1922.

Item 22:  Provincial Taxation of Motor Vehicles.  Canadian Taxation, Conference Report No. 10, June 4, 1923.

Item 23:  13 George V, Chapter 14:  An Act to Provide for the Imposition of a Tax on the Purchasers of Gasoline, 1923.

Item 24:  Bill No. 35:  An Act to Provide for the Imposition and Collection of a Tax on Gasoline, 1923.

Item 25:  Commonwealth of Pennsylvania, two gasoline receipts for July, August, and September 1923 and October,
              November, and December 1923.

Item 26:  Statistics regarding Highway Taxes, 1923.  Includes seven pictures of provincial bridges with information
              regarding the cost and the completion date of each bridge.

Item 27:  New Brunswick Provincial Tax System as of January 1, 1931.

Item 28:  Loans to Provinces under Relief Legislation, December 31, 1933.

Item 29:  Corporation Taxes by Province, n.d.

Box 7

Sub-series 3.  Writings on Taxation.  -- 1913-1936.  -- 3 cm of textual material

Item 30:  Various Phases of the Question of Taxation Discussed by Dr. W.C. Keirstead.  The Moncton Transcript,
                February 8, 1913.

Item 31:  New Assessment Scheme Thoroughly Explained by Prof. W.C. Keirstead.  The Daily Telegraph,
                November 16, 1916.

Item 32:  Comments on Proposal for Taxing Crown Lands held Under Lease or the Lease Holder, [1918].

Item 33:  Provincial Taxation in Canada. The Journal of Political Economy, vol. 31, no. 1, February 1923.

Item 34:  Questions relating to the Financial relations between the Dominion and the Provinces and to Taxation, [1936].

Item 35:  Intercollegiate Debate:  The Luxury Taxes, prepared by W.C. Keirstead, n.d.

Item 36:  Succession Duties in New Brunswick and other Canadian Provinces.  Monthly Bulletin of the National Tax
               Association, n.d.  Reprint.

Item 37:  Incomplete Essay on Taxation, n.d.

Item 38:  Earnings of General Departments; Public Institutions, Enterprises, Interest and Returns from Investments, n.d.

Item 39:  Disappointing Attendance at Meeting Does Not Dampen Interest of Those Present.  Who Carefully Analyze
               Proposals of New Act.  n.d.

Item 40:  Tax on Provincial Lands, n.d.

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Last Update:  2001/10/02