cver. are sufficiently alike t0 lqakj the comparison important. _ “Even ulore fllgnlficant is a mm- purison of total revenue from ell R hm w,“ J_ B_ J5. & son’ sources per pet-sort. Wth Charlotte- lvffffeli. e a town it l5 $23.; Kentvtlle $25.; !S\i1lllllCl'5ldB and Yamtotlth $27.; and Fredericton $38. Fredericton scents to have obtained a much larger iltcottte - tax compensation unclvt- the i942 Dmninidn-Provtn- vial tiureeineitts. which amounts for its higher revenue per person. "Ciliarlottetownb debt charges arc much higher pg;- person than any of the other towns compared here except Summerslde. It sim- ilflllt‘ his the hlilhcsi parent-loge ct debt charges (interest and sink- ing fund payments) to total rev- enue-Jwith the some exception. In fact it is important to note that Charlottetown: debt choices re- quire 4B per cent of the city's in-

vik INTERESTED tn new

Juoutcisq caucus got curl, Asphalt Stltinglcs and ltoll Rootmg. also car Feeds both arrivlnx: week 0'! January 13th. R. J. ltlacDuiulcl 6c Co.. Cardigan.

. ‘Till; ADJOURNED Sharehold- ers Annual Meeting of the Kiniss County Exhibition Association will be held at the hcme of Mr. B. l3. McLamn, Georgetown, on the 22nd day of January. i347. at 2 P-ltl- l“! tthe purpose of appoint-iris Dliwltlls and Officers for 1941. siatted E- B~ fvicLaren. Secretary. '_‘___

the Murray Harbour team tn the Southern Kings‘ Col-mill Emilie?’ Lgague defeated Georgetown Eagles in their own rink bv the score of 6-5. All members of both teams tpiayed hard and it would be dif- ilicull indeed to nick a SW- Bill“ ‘goalkeepers did exceptionally fine stopping. The EaBles play Morita- gug in lvfontague on Thurs Y night in the next scheduled Leag e

Enlllllllll El‘.

current civic services. The total funded debt is much higher per caplta than tho other towns. evan more so after deducting sinking funds.

“Total tax arrears for Charlotte- town are $15. per person. compared with $1. for Fredericton; $5. for Yallllvlllll; $3. for Kaittville and

Georgetown i And Vicinity l ..".fn the opinion of many cit- izens here. one of the surest ways to create a post vrai- security for this town is to attract new indust- rlas to establish here and many are Ill the announcement by the Matthew's-Wells Co. Ltd of Guelph. Ontario. of their intention to con- tract Island farmers for a large acreage of cucumbers and other vegetables and fiuits. a ftossible new business for our town. It is the intention of this company, if con- tracts are sufficiently large. to erect a rcrelviiig plant in the Province and opinion here would be strongly in favour of the Town Council of- fering a building site and tax con- cessions to the representative of the company". who is now perman- mtly located in Charlottetown. if his ccwnpany; would locate here.

Tho final trip of the Georgetown- Lnwer Montague ferry boat was made on Wednesday. January 8th.. nbMll’. a week earlier than last sea- arm. Horse; are now crossing the ice to Lower Montague but the master part of the main harbour ls still free from icc.

The writer notes that the har- bour and river buoys u-et-e landed this fall on the Raitway Wharf in- stead of the Queens Wharf. as has boon the practice for many years. In conversation with the local har- hm: master. the reason given was that the captain of the 0.6.3 Brant did not think that there was stifftcfent depth of water to land at lllg Queens Wlharf. Citizens in Georgetown are. all aware of the crying need of waterfront facilities improvement and dredging at this chm if conditions are an stated. should be one n: the first projects on the list for the coming summer.

MURRAY HARBOUR DEFEATS GEORGETOWN 6-5

r In l hard fought game that ttvasx close checking throughout, and PTO- duccd both fast and rugged hockey.)

$2. f0! Sununerside. Tax grrggrg considered collectable tthat is, af- ter deducting bad debt reset-woo) are S4. tier tupltn Fur Charlotte- town: $2. for Fredericton and Kent- ville anti Si. for Summersicle and Y-arntoitilt.

Lineups:

Georgetown-Goal. s. Ross: d0- fence. W’. MleLean. W. L-avefs, K. Patter. W. Landry! ltiwafdii H MaoLeati. L. Fitzgerald. S. Mc- Neill. M. Yorston. R. version. F

THE g RLOTTETOWN ciuaamau

(II-MITI- Tbe "pond schedule at- tached hereto shows the trend of tax arrears in some detail. from 1940 t0 I945.

“It. ll dltltctilt’ to appraise the tax collection situation without first- hand knowledge of the extent to which long-outstautlittg balances are balm collected. The City in any one year collects about as nzuclt as its lnlll levy for the some year. although of course some of it is arrears of previous years. That ltt itself‘ is satlsiactory. and in keep- inir with the present times. when money is quite plentiful. what is sicnliicant is that the Olly‘: re- serve for unoolleclable tale-s has inwtased each year from $109000 in 18ft) to $161,000 in 1845. The re- sult ll that the accounts considered 500d have decreased from $100,000 tin 1040 to $56000 in 1945. 1f this ‘doe-Sift mean that the City is mak-

necessary each year out of it; rev- enue. it means that only current taxes are being ollected. and the condition of the ore-War arrears are getting steadily worse.

l “The other items on the second

schedule are listed for iii-formation.

vttroows will’. and are not of sul- Jieicnt significance to warrant de- Jailed comment. They show the itrend of certain items from i940. ‘the time of the first external audit. ,to 1065. F01‘ instance. total out- isli-ndi debentures each fear are ‘shown. with the sinking funds av-

ailable to apply against them. which

a common form o! civic revenue. ma aim itfillllly betas to tax the hlghlsl those. businesses that ap- pear to‘be the most. prqfttzble. Th; followlngbre some of the more common." some of which are already subject to license in chqylpttetown: auctioneers. automatic coin ma- chines. bloke. barber shops. beer parlor-é. billboards. bowling alleys. butchers, con-tractors. dance halls. drycleanerz. electrician. express companies. germ“. laundrys. mort- gage and loan Oumpanlls. insur- ance -D0mPBl'll0!. over-hanging signs. peddlers. pleasure horses. plumbers. public utilities. railway companies. mound-hand stores. stock brokers. taxis. theatres, trucks.

"Some cities‘ assess o, tax for l‘ spacial purpose on the same prop- ertles as subject to the general rate; for example. for school pur-

come. leaving only 5'1 per cent for. l"! I lartrer bad debt flmvlslm lllllll ‘P0595. street rePfllrs. elv. This lilil

means that the general taxpayers pay a higher combined rate. butt it may be an easier pill to swallow when disguised in this way.

Business Tax

“Most Maritime cities impose a tbusiricss tax in addition to the real estate tax. This is usually done by applying the year's regular tax rate on a percentage of the assessed value of the premisrs used for bus- iness purposes. ‘Iilie pert-taxing: varies from 25 per cent to ‘l5 i181‘ ‘cent depending on the type of blis-

Lavondim". H. Stevens. Murray Ilarbottr-Goal. S. Mac-

Kay; defence. L. Harris. ‘N. Har- ris. R. Chapman; forwards. G. Harris. F. Harris. H. Jackson. C.

"Each Ofiv of the itcnts compared on this schedule indicate that the finances of Charlottetown are not in a5 ltealtity a condition as in tiic other four centres. although their

' incidentally

_ ShOW milked lllhiltess, the small retailer usually movement over this period. Rev-jpaying on the lowest pctcctitage. cnue frotn taxation. licenses. tvaterlq-his system, o; cum-m placgg a department. total revenue. and iliegvicr bur-dc.“ on tltc compziity Surplus at" deficit etwit wit" itiewi-itict. conducts its bitsiitcss in its

Dutney. R. MacDonald. l. Her-

_ layout. character and civic prob- ring. G. MacKay. H. White. S. Bell.

lcms are much the same. There ap- llcflll“. however. lo be nothing wrong that could not be remedied with, lat. Period. higher revenue from taxation orl h-Murray Harbour. C. Dutney. other sources, 2—Georgetotv1i. H. Stevens. _ 3—~M1:X‘l'ay Harbour. l... Herring. Civic Debenturc: ' “The fact that so much of tliej. citys revenue is required for de-t bentura interest and sinking fund Payment; is certainly hindering its; civic nmgress. Tits cily owes

SUMMARY

2m’!- Period.

4—Murray Harbour. G. Harris (F. Harrist.

5-Georgetowii. H. MacLean (L. "Fltztgeraldt.

&—Mui1ay Harbour. W. Harris.

its ~ boiid ltolders more than $2.000.000 (just under 52.000000 after deduct-l trig sinking funds). which i5 four times that of the City of Frederic- ton. These debentures mature at various dates unttli nearly i910. I "While the sinking funds sltua-f liCAll ls much improved the last fewj Years. and lhty are being increased. 08¢“ Year on a ref-Pillar system of installments. they still are only] sufficient to retire one-half of the, older bond issues at maturity. (about three-quarters of the newer (tilts and all of those issued since 1934i. This means that when a certain bond issue comes due. up to 50 per cent of it may have to be paid by borrowing more" money. thus delaying still further the final payment on the Cityls expenditures of many years ago. There is there“ fore little likelihood that the heavy burden of debt charges will be lift- ed foi- some years; in fact. the only way to relieve it would be to pro- vidc sufficient current revenue to increase annual sinking fund pay- ments. so that llte bond issues can be paid in full when they mature.

3rd. Period.

7—Ge0rt:etcuvit. H. Stevens. ts-Murray Harbour. G. MacKay. Q——GBOi‘gClOW1\. A. lvIacLean. i0—Mtl_'rray Harbour. H. Wlhite. lk-Grtorgerown. L. Fitzgerald.

cliff-climatic:

tCotitittued front Page lit

sessmettt. is offset by a lnrv tax rate. For the came reason the tax rate itself is oi‘ little signification. but the combination of the two. git‘- ing the total tax retrcttue. ls of much sllzuificatice. The tax revenue not‘ person in Charlottetown is $18.. which is less than any of the other‘ towns excepting Summersicie, which is $11. (Summerside of course. owns its own electric light plant. which Dmduces as much revenue as from taxation.) Kciitville, whose per caplta lax revenue is only $2.00 more than Cliarlcttetowufs. also profits fronrits own electric light plant. Hedericlon and Yai-mouih at s24. and $25. respectively. enm one-third as much again from‘ taxes per person as docs Citttrlottclntrlt. “This comparison would iiot be so significant if these towns were not so similar. For example. in n mining tow-n n large portion of the taxes would be paid by the mining companies. thus increasing the per capitaHax revenue of each resid- enl. The towns we are using. how-

Tax Arrears |

“Another problem contint; to light front the foregoing comparison of cities and twins is that of unpaid taxes. It was noted that the tax arrears in Charlottetown. tbotlt be- fore aiid after deducting reserves for short collcctionsl. are much ltighe-r- per captta than in the Other

New Business Increase in Bus

poet

60in in lmu and volume

Premium Income

A

Confederation Life

Reports to It: Policyowners A Record toot For i946

Paid la living polieyov/‘ners Paid to beneficiaries 0f deceased policyowners 4,702,257

iness in Force ‘fetal Business in Farce Surplus new Junie of.

The result! for the yoae it}... been his“ satisfactory and the Apopclation enters 1947 in it much stronger

Mortality again viry low Group Woman Flam increased in number and amount

$10,403,823

106,831,970 7 8,553,008 700,503,305 1 lfllfilb’

tion than at any time in if! history.

runes in Force, volume of New Business of lusinou in Force lcrgul in its history

Cont of operation continua low Surplus Position improved

Increased

livery pollcycwner h invited m lffend the annual meeting of the Association which will be held at Head Ofiice, 105 Victoria Street, Toronto, onTuudav. February 25th. at ll min‘

copy of the full Annual Report

will be gladly mailed upon request.

Srnluoru

(Ionfc

thtfeenn

suvlce slcuitirv

{been I07!

dcration Life

Association

ionom

- creased substantially over this per- ‘ti...

shown. While total revenue has ill“ Town property. However. it alro has _ effect of making businesses l°d- °xllendllmfi as lhBY “W385 ,tliat rent premises contribute a lalr

more important expenditures are

(‘hid Pfllllltlln

“The fact stated above that ex- penditures keep pace twlth increased revenue, 1,5 not utidesirable in it- self. a; long as the money is wisely

spent. We believe the Cityfls chief;

problem is to increase its revenue. so that it may not only reduce its debt burden faster. but may also increase and improve its swims to the taxpayers without‘ going fur- lhcr into debt. It is neither good business nor good politics to iii- crease the general tax rate every time more money is ticvtled.

"A better solution i5 of course to obtain. if possible. new sources of revenue. or to redistribute the tax burden in a way that those who are not paying their share com- pared to others in like circumstan- cos. and those who can afford t0 pay mgr; than other; will do £0.

"We do not know that the basis of assessment in Charlottetown is generally inequitable. although in- stance; of it come to notice occas-

idc. have kept pace. Certain cf the y-amoum to the my. instead cf a

Fnomlntal sum based on the value

illljled- 5W7‘ t“ 5Ch°°15i 5lTe°l5i 13°‘ ‘of the office equipment or personal ice. etc.

assets they use.

"In one Maritime city. the bus- iness tax was ‘withdrawn in favor of n, "tuniovrntax." This is a rate of from 7 per cent to 25 per cent (depending on the type of busin- ess) on the previous Year's U055 sales oir turnover. The tenn “tun-i- over" is often used ambiguously, and it is quite likely here that it moans gross profit, that is, 58185 loss 00st of goods sold. This of course tends to spread the tax bur- den on‘ the,basls of ability to pay. but. it may move to be a difficult tax to administer. front the point of view of getting authentic infor- matim; on the previous yetafs bus. iness.

"Most; Marftime cities also 8509\- 1“ addition to tile real and Person- al property tax. and the business tax. what is known as a tiousehoid- or’; tax. contputed by HPDlYI-lltlf lhll regular rate of tliilt W" l0 hull“ 15 pgq‘ cent of the value of the property occupied. While it meas an additional burden on the men wh0 lives in DYOPBYW l"! ‘lwns- n

at“, when; a larger tax from the man who rents. who Wtllllrl Ill-hm" I

ioniallyt". Both i115 fact, that the val- uations on City property have not been revised for some Yt-‘iifs- Rlld the fact. that City Council has moved i-cccnlly to establish a qual- ified board to hcvise valuations. i5 evidence that the general assess-i ment mods ovrhtaulltng. It is lttillfltl that this board will be established and put to work immediately. and that. any rcshufflhig of valuations will result in increased revenue. as well as rm equalized taxation bur- den an the citizens-

Suburhan Areal

“A question that might be will‘!!!

consideration is the IHCQTPOTZlllWl

of the suburban areas into the

city. It i5 usually found that thfse

districts bring in more taxation

revenue than it costs to provide

the civic services thPy formerly tlld

without.

“It is also possible that govern-

ment-o ed. revenue - producinfl proper y is not sharini in ll"! l“ burden to the extent that. it should- Whlle Orown fitivllerly D875 11° civic fans in Oainada, yet some o! 1pc crown corporations. such a! ONE. CBC and “DOA contribute fixed sums in place of oulrtshl thit- atitin. men the Income Tell W" g source of civic AGVGRUI in some cities in Ostwde before l“ 1°" minimum-Provincial Aflrwflleills

1t is doubtful. however. that tin‘ dei- the financial arrangements presently being concluded with the various provinces at Ottawa. this form of taxation will return to civil! life.

"Part c! our study has b¢°h ! review of the tagratiort systems tn other cities of all glzes an types across Canada. Some of them ha" adopted some interesting methods. which may be mentioned here. Some are a definite attempt to tax higher those with the most ability to pa)’. which mektg it similar to- qn income tax. a-ud ‘tit-Ch “all prcamy s. said to in fair enottsh-

Plblfo Ownership

"One of the m“ wmlwii °l course. ll by lltl "tllfiihlll l“ the electric tie t. w! athei- utili- qigg, An objmtlqgi often heard to this 151i“! Iudt a plant cannot be operekd n efficient-Iv l! "M" ipilvats ownership when the profit motive in more important. This of course depends on the munaflrmlnl itself. Many utilities in Canada are now publicly owned, and have been for many years. and appear to b0 operating to everyone‘; satisfac- tlon. In periods of hlsh income tgggt-g ‘the private company send! muclt of its profits to Ottawa. which the mrbllciy owned enterprise can 1W; ., its; municipality therefor! bet-routine to this extent in the form 0f‘! indirect ntlhlldii‘ "m" the Dornln n Gnvdmmtht. "Home cities than in the Provin- tile: profits from tho sole o! alco- holic beverages. Till; ls more oom- nwn in such province: Ra Ontsrlo. when there are llttttnud taverns. a more of tho Home; fee min] to the city. In Nova 860'" ll"! 80V- ornltent llquov MIN pay the tmm in which tit 11mm It!“ ma, in tletuf mu ton. Most ctttn scam to sellout e tartm- slim of flnll for vtdatlon q liquor lnwl than 6M1 cttuiottetown. . unlit; a! other memento h .

goodness, spices. unrenone

/§

FOR MORE dill. TEA ENJQYNENTF‘

TllE

For a good cup of tea; lglfl the wlpb spoonful of tn t‘ person . . . g l hi; blist‘. ‘but h

n: ll’. .. o] e‘ five minute: .. . I ma;

til

liltltlc

,. - l

l.

nucleotides; l’; r535».

boiling water . . .

42cm. it!!! before lirvtiw ~

1%

wise nay only on his persona] prop- arty.

“The ‘double taxation‘ feature of the business and household tax sys- l€|TlS OH [JFOQENY OWHQX} can. Qf course. be clintinaicd Iby imposing it only on those who rent.

“A few cities assess a higher rate of tax on undeveloped land. or un- occupied Property. than on prop- erty which is put to use. This not only increases civic revenue in its own right. but also encourages de- velopment which will be of indir- ect benefit to the city. .

Other Tax Method;

“One city has its own unusement tax. of i cent. to 0 cent-s. depending on the admission fee. This is ‘n ad- dition to Dominion and Provincial amusement tax of course. and may be difficult to administer. unless mangemexit: are triads for the province to collect 0n hen“; of the cltv.

"One city 118s a different basis of computing the business tax mentioned above. in plaOB of the assessed value o! the real estate occupied. namely the basis of square feet of flOor space occupied for business purposes. The tax ranges from a ‘the-file of l5 cents to $0.00 per annpm on each square foot of floor space occupied. de- pending on- the type of business. It also has a provision that retailers shall pay onl 50 per cent of the regular rate or spat-c used other

Q Libby's is the mos: popular “m; i“ __ . Canada when asking for tomato juice. F0! here i: real. ftesh-oE-thc-vtue tomato unchntzfed by qvveeteain or

except for 1 ecu salt. From the choicest, sun-rt

K

"A western seaport cliy has a

special tax 0n the amount cf wvatcrl establish industries in their city. frontage owned. It ls likely of course. It is often f-cund that. In illitc cf that this city has a much livelier? the reduced tax rate from the n“ trainer-borne trade than Citarlotie-lintriuatry. it ls still money which tow‘... so (ha; its waterfront own-lwoultl otherwise not have been n-

than on the ground floor.

/

|l\Il)\|»\|

‘Milli l v.1 nit“ Pl‘

. I

l‘. .

of‘ ponod

tomtoel Libby's "Gent! Prue" only the sweet, page juice-tie Iulqa that’: fir" choice in Canadian hone: from cont to cont. 8o delectable that Lib ‘l ole: DOUBLE YOUR MONEY IA

if you don't agree it’: daemon delicious

tomato iuice you've eves tasted.

Children love Libby's flan, but"; -llv0ur—thrive on it. moo. Ia: Ubby’; t;

ers are in g better position to be taxed for the advantage they eit- Joy.

"Most cities operate their own garbage removal business. some 0f them, of course. jusl treat it as a civic service to be {laid for wt 0f the general tatr rate. Others. how- ever. operate it as a regular bus- iness by a, weekly or monthly charge to all residents. who are compelled by law to use the serv- ice. There ts then the opportunity to make some rtddlllOllfll profit which can be used for other CIVIC lmfllflifi-

“There is one city that assesses a, $2.00 road tax on every person over 21. Thig is presumably used for the upkeep of streets rind side- walks, but actually tt is an calen- slon of the regular poll laX Wllltili the city also zollects. Incidentally. it is often the custom to have poll taxes deducted by city 811131105911 from their employee-i‘ my. and it is usually found to bring in more civic revenue than by leaving it up to the individual to look alter itls 0m. poll tax. It also has the effect of getting a, poll tax from the mail who lives outside the City. but makes his living in ii-