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.
Sub-series 1. Correspondence regarding Taxation. --1912-1938; predominant 1919-1926. -- 2 cm of textual material
|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.
|Municipal contributions to Provincial Government|
|4. Jul. 28, 1923||Secretary, Fredericton||W.C. Keirstead||Valuation and taxation in
|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
|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.|
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.
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, .
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, .
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.