The Detroit times., 1910-08-08
TRIES NEW PLAN
OF TAXATION
Edmonton, Alberta, Puts Assessment
On Land and Not improvements,
Also Business and Income.


EDMONTON, Alberta, Aug. SD
monitor is trying out new system Of
taxation, In essentials It Is a single
tax system, since 1t ievies on the lac.
tual cash value of land and does not
tax improvements at all, directly.
There are three other regular sched-
ules, however, covering business, so
Edmonton's is not strictly single tax
system. though there is a god deal
of the spirit of the single tax idea In
It.
The fact is that the man who drew
up the plan, William Short, kings
councillor. didn't know who Henry
George was and had never heard the
term single tax" when he framed
his taxation scheme.
Inbrief, this Is the scheme: Levies
are mad on tn actual cash valus Of
land In stimating the value OF vacant
lots the value of nearby improved
property Is taken into consideration.
Thus vacant lot is listed at its value
as site for q building like the aver
age building of the neighborhood--
not as prospective site but as an
actual site.
The tax OF business is reckoned by
the square foot OF floor space. and the
rate for each different business Is de-
termined by a table, corrected every
year Thus a florist Is taxed the mini
mum. % cents per square foot. while
banker is taxed the maximum, $3.50
per square foot.
Fifty different businesses are clas-
SIZED and there Is a fifty-first class to
tch oil nAH ffnYS
No attention Is paid to the non-es-
sentials, to the character of the build
ing OF furnishings A bank built OF
Carrara marble is taxed at the same
rate per square foot as is the bank
built of boards.
Here are a few sample assessments
per square fot for 1909: Millinery
stores 81, undertakers' parlors $3.50,
ice cream parlors ST. boarding houses
so cents, drug stores 81, printing Of,
fees $3.50, lawyers officers 81.
The income tax is levied at fixed
rate on each thousand dollars over
the first thousand. which is exempt
from taxation. During 1908 the rate
was s145 per 800.
The tax on special franchises
doesn't worry the Edmontonites, since
the city owns all the special fran
chises at present, and all are exempt
from taxation.
The system works. During the year
1908 there were less than half dog
en- appeals to the council, as provided
for in cases of alleged unfair valua-
ton, and only one second appeal to
the courts.
The most notable effect OF the sys-
TEN is that IL has on the improve
ment OF property. Since the system
puts a premium on Improvement and
a penalty on non-improvement vacant
lots in the downtown section Of Ed
monitor are rare The town Is grow
ing rapidly. but not raggadely.
One feature of this system, borrow
ed from the English system. is espe-
cially novel to the American. This
is the basing of suffrage on owner
chip OF property. All men, unmarried
women and widows over twenty-one
who are assessed as being worth $500
or over are on the voting hst.
Furthermore, the English Idea Is
used with n vengeance In the matter
of referendum on the issuing OF bonds.
Then dollars talk, literally. for the
voters are not only people. but bur
gesses," too-meaning amy bank or
other corporation assessed on the last
revised assessment roll as freehold
er or lessee OF real property. which,
In held or leased by an individual,
would entitle him to vote And In
certain financial matters wealthy vot-
ers are entitled to more than one
vote. property UP TO $4,000 carrying
one vote, thence up TO $1,000 two,
thence up to $4,000 three, etc.