Forest City press. (Forest City, Potter County, D.T. [S.D.]) 1883-19??, 1914-01-23
LAND PAY ALL
The TAX IN CANADA
Speculation Is Discouraged and
Building Encouraged by
This Policy.
From the Boston Transcript.

EAOAA tiIC 4IdIlSCIIpl.
Most troublesome to the taxpayer is
the higher levy imposed when the VAL
ue OF MS property is enhanced by i'm
provements.
For instance. a man might feel that
IN ell would give him more freedom
n add attractiveness to the looks of
ms house. though not being an abso-
lutte necessity. He would build if the
foregoing We're the only consideration,
out the matter OF taxes makes him on
slider the question from an economic
standpoint. While the ell would give
MIN considerable satisfaction as an inn
provement to the house. the. higher tax
would detrsct from this pleasure and
might meke the addition an extrava-
gance. In the same way any increase
In value Of his property places the tax
payer In Jeopardy from the viewpoint
OF assessment.
ments or 9 levy IN land only would
eliminate this condition. Such exemp-
tion. moreover. is practicable as 1t has
been demonstrated. In act 1t is re-
garded today as one of the chief eas
Ons that American farmers are cross
Ing the border into the western o
lnces OF Canada. The states of Wash
ington and Oregon are now seriously
considering what are the superior at
fractions of the Canadian provinces to
settlers. This apparently is the tax
Ing on land only. HI western provinces
OF the dominion are generally exempt
ing improvements from taxation.
Results. from that section. are Of
considerable interest. Victoria. Van
couver. Edmonton. Calgary. Lethbridge
and other live towns of the Canadian
northwest have adopted this policy.
When the first named stopped taxing
men for improving and identifying the
city. In 1911. the amount Of her new
building permits doubled in value. The
next year they a~ain doubled. being
$4,000, 900 in 1912. $4.O00.0O0 in 1911. and
$2.000.0 900 In 1910. Even men who con-
tested h reform are said now to be
In favor Of the system in vogue.
The mayor Of Edmonton lays: I'VE
know OF no instance in the city where
any hardship has been caused by tax
alton on improvements on the land;
and In fact I do not think any aspi-
rant to a position at the hands OF the
electors would receive eve a recognf-
ton at the polls II such candidate were
to advocate taxation of improvements
on land or a depression from the policy
of tax on land only. The general de-
classes has been to adopt the system
OF q tax on land only. for all purposes
OF city revenue" The revision Of the
license fees. with the idea of making
them merely nominal. h v been
considered.
Any prosp sritv that western Canada
has enjoyed Is attributed by a Victoria
trust c0mpsnv in mart to the enormous
natural reaI ,urces Just being developed
and to h Immense sums being spent
OF railway Construction. but largely to
common senke In the tax Jaws and the
Immigration they induce. According
to this authority: 'ThcAe laws worked
e well In Victoria anG Vancouver that
every town. city and province In west
ern Canada, ID working for their fnl1
adoption. Here It 10 no longer q greater
rob one a. II ~ In every county OF the
rob one. as It II In ever ycounty Of the
United States.
With such conditions In force. II Il
lmprovldent for owners not to make
improvements. No taxes are levied .or
lmproveInents. Il - true. but the lands
are taxed whether they are used ,ol
mot. This involves m expense for those
81 who let their property He idle. It alD<
HtendD TO- dlfninloh SPECULATION by those
Who do not intend 10 add TO the wal.
SarN Of community. bus who hold
real estate merely to secure ohar>
0f the wealth produced by the indus.
\ Try a. their nei9hbora Tho gystom d
l1taXoU snnayE0 On hand u suot. m lnnovA-
tlCn Il lss:Ne1Ss556 hat $50 followed q
Hnalan6 ~ 49, syG1t0Is ~ Oont5af1
svntem - cum6eseomA impFovidenl
and devtDed wholly q the interest Sc I
~ t-Ntf $500