The Exemption of Improvements From Taxation in Canada And the United States Ele

Cover The Exemption of Improvements From Taxation in Canada And the United States Ele
The Exemption of Improvements From Taxation in Canada And the United States Ele
Robert Murray Haig
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The mayor, although he felt that the single-tax system might be a good system under some circumstances, declared that it had not worked 154 satisfactorily in Ponoka. The ex-mayor thought the system might be ap- plied in a big city, but insisted that it would never do in a small town be- cause it was impossible to secure the necessary revenue without great dis- tress. Alderman Batson testified that there was simply not enough land value in the town to justify the single tax. Alderman Alexander p...ointed out that it could not be applied successfully where the community was not growing rapidly. All agreed that their three-year trial in Ponoka was any- thing but satisfactory in its results.
It is evident that thq imposition of the land tax in Ponoka caused a violent wrench. In order to finance itself under the new plan, it was neces- sary for the town to increase the tax rate on land from eighteen to forty- five and one-half mills and to over-assess land values very greatly. At the same time the change relieved buildings and personal property from taxation.


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