The Wahpeton times. [volume] (Wahpeton, Richland County, Dakota [N.D.]) 1879-1919, 1917-01-25

essary laws. There Is no doubt
but that the common people Of
islature from enacting the nee
the United states can ejoy more
and fuller powers than the oeo-
pie Of Canada on account Of the
fact that the power is inherent in
the common people, but such pow
ers cannot be enjoyed until the
contitutions are removed, which,
ss have been pointed out, involve
a long period of time.
Last summer instead of tax
ing my usual vacation and know
ing that the question of Canadian
taxation would be live one this
winter in the legislature. pro-
c"eded to visit the three prairie
provinces of Canada to study in
detail the. questions which were
likely to become live ones during
the legislative session and to find
out first hand the true state of az
fairs in Canada.
Finds Difference In Methods
There is one noticeable diffen-
ence in the levying of:taxes there
as compared with our system here
and that is that the provinces le-
w no tax on lands. The meth
DDS of assessment is somewhat
similar to ours except that the as
sessmenet goes no further than
the rural municipalities, or city,
I'm which is it made and because
there is not tax levied for pro-
vincial purposes one rural num-
cipality does not vie with an
other to keep down it's assessed
value to escape paying the pro-
vincial tax. Neither is one city
any other city.
1T is custom in North Da-
kota, as we'll as in most of the
American states for all taxing!
units to vie with each other to see
which one can have the lowest as
sessed value, and we find counties
do the same thing. This is done
in order to escape, as far as pos
sible, the paying of the taxes for
the state government. In Canada
no such contest present itself.
Each local subdivision assesses
itself property according to the
law and then applies the rate in
accordance with the needs of the
community. AS general pro.
position lands in Canada are as
sessed the full value and in the ru
raj municipalities we find that the
principal source of revenue is al
land tax.
II have sent about three humid
red letters to actual farmer. who
; themselves were officials in tho
rural communities asking their
opinion as to the exemption Of
farm improvements from taxa.
ton. In response TO such in
quiries l received back about one
hundred letters. The writer's of
these letters could look at the
question from dual angle first,
that of the farmer paying his tax.
,, and second, that of a municipal
official being responsible for the
expenditures of the tax. In every
case such farmers recommended
this system and some entered in
to long arguments in detail fam
iliar to all students of taxation,
as to why the laws were bene-
ficial."
improvements Exempted
In discussing the question of
the exemption of farm improve
ments in Canada, the speaker i'm
continuing said:
1.-The people of Canada would
not consent to the taxation of
improvements on farm lands.
They consider it economically
! wrong to tax improvements, or
anything which is the result of
labor. They argued that the tax
farm improvements would be to
discourage the up-building of the
country. and that instead of penal
! izing the Industrious farmer, it
would be failpr, if any distinction
at all was to be made, to give
him bonus or certain exemp-
ton from taxation on account of
the improvements which he has
built and by reason of which the
country is allowed to develop and
the buildings of towns and cities
to be encouraged. They likewise
declare with confidence of the
truth Of their assertions that no
live stock Of any farmer should be
taxed. They argue that they
are told by the agricultural COL
leges to diversity and to raise
, more stock and less grain; they
point out that to tax the means of
improving the country would be
to follow a principle which is con-
demmed ny the agricultural col.
leges. Nowhere in Canada did [
find the least sentiment for the
taxing of domestic animals NOR
improvements, but on the other
hand, the farmers were amazed
tina. such property was listed for
taxation in the United States"
SaskatoheWan's 8urtax