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. s.-Ed-
monitor II trying out Q new system or
taxation. In essentials Il n q single
tax system. since II levies on the ac-
tual cash value of land and does not
tax improvements at all. directly.
There are three other regular sched-
ules. however. covering business. 30
Edmonton's is not strictly single tar
system, though there 10 . good deal
Of the spirit OF the single tax idea In
II.
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.
In brief, this In the scheme, Levies
are made on the actual cash value OF
land. In estimating the value Of vacant
lots the value of nearby improved
property IL taken into consideration.
Thus vacant lot Is listed at its value
as a site for a building like the aver
age building of the neighborhood-,,
not as a prospective site but a. an
actual site.
The tax OF business Is reckoned by
the square foot Of floor space, and the
rate for each different business 10 de-
termined by table, corrected every
year. Thus a florist 10 taxed the mini
mum, rs cents per square foot. while
a banker Is taxed the maximum. $3.50
per square foot. ~,
Fifty different businesses are clas-
sined and there Is q fifty-first class to
serve as a catch-all for odd vocations.
No attention IL 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 $2. boarding houses
80 cents, drug stores "a, printing Of
fees $3.50, lawyers Offices "a.
The income tax Is levied at fixed
rate on each thousand dollars over
the first thousand, which is exempt
from taxation. During 1903 the rate
WAS $1-45-per- $500
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 doz-
en- appeals to the council, az provided
for I'm cases Of alleged unfair valua-
ton, and only one second appeal to
the courts.
The most notable effect OF the sys-
tenn Is that It has on the improve
ment of property Since the system
puts a premium on Improvement and
q penalty on non-improvement vacant
lots In the downtown section OF Ed
monitor are rare. The town Is grow,
ing rapidly, but not raggedly.
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
ship OF property. All men, unmarried
women and widows over twenty-one
who are assessed as being worth $500
or over are on the voting list.
Furthermore, the English idea Is
used with a 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 ANY bank or
ether corporation assessed on the last
revised assessment roll as a freehold
er or lessee Of real property, which.
IL held or leased by an individual,