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T M o Ssd e 2 2 S ns [ NsE the-- é'ms em yed 'n e O o . beir no equitable relation to the value 1'.30:3::' relief t~o~the'sodefis' bcne-| U pPNC m" _ _ of the property needed to carry O2 the| $ mavies. The fraternal soci,uea' feared J\ bosiness [ e Poons h ns to Ghin| that they would be taked on their: in-- 7 B of stock the taxation should lfJe UP?'" [\ come, iz »ddition to the business ml BOUSINESS TAL 2 smee sos. o. is) wee en t s stock carried throughout the year. Several -- of_ _ those _ present were! c He proposed also that all persons, f mon _ that the fucome! sez firms,. and incorporated companies| 0 hopxm ociations would not be 1 carrying on any mercantile, manufac--| Of these ass yH 6 ' ; We i reached. The associations were anx [Retail Merchants Opposing the turing or other business should be re-- lous to have this made certain by o quired to pay a business tax, and in il ing a clause to exempt them in-- New Bill. addition thereto a tax upon their net ea:tedg'in the bill. * income derived from the business, and| > The committee adjourned until Tues-- | wizlz22222z2 2z that they be required to make a return day morning , of their net income on oath, such in-- 27 comerecomsimmmmenstencrsccteentinntine ' DEPUTATIONS HEARD 'come to pay taxes on the same rate as > ¢ / all real estate. This was proposed to 4 es take the place of what he termed the SHANNON TIMBEB LIHIT ' "complicated house tax." Hcl objectcg +# also to the exemption of plant an witringurd windfareeimnnies »Toronto Wholesalers Would machinery from the school tax. EVIDENCE BY MR. WHITE AND | Pay More. The Manufacturers' Association ap-- A | proved of the principle of the bill, and HON, MR. DAVIS. | on n emnmmmmmemmemr were present to listen to the objec-- * mm tions to be made. Had No Knowledge Whatever That | Fraternal Societies Fear Taxation of Retaiiers' . Views. Others Than Patrick Shannon Surplus Fund Investments -- Ad-- Mr. W. B. Rogers, on behalf of the Were Purchasing the Rutherford journed Till Tuesday. Retail Merchants' Association, said Limit. | they were not opposed to the principle sammnnmmmnrr n c ns i Hniosrssstiicrnscireccoremaree of the bill, but to its application. They Mr. Aubrey White, Assistant Commis-- objected to the uniform business tax sioner of Crown Lands, was examined The special _ committee ~ of the because thcrg were men now cafTy--| at length before the Public Accounts Legislature on the municipal taxa-- |!N8 ON retail business who would| Committee of the Legislature yesterday [rtom @CBill . :nlet : vesterds at . aay bf forced out of business. There in regard to the sale to Patrick | y Y were people doing business on about | Shannon, in May, 190%, of a timber lmit {n'clock. There were present de-- |$200, with a capital stock of about ; ;, R.'ut;m'ertord T'own;'hlp. Most of the | putations from many interested bod-- $1-0(;3- The large +wholesale hOUSC;? evidence given by Mr. White in answer Hcs.. This was thg first sitting, and on :ec:'lslonslstcyapti::s.cn'?l::;o;:o;rgse'iln: taox' to Col. Matheson and others dtea.lt w;th | calling .the committee to order Hon. J. of 3 to 3 per cent. on retail merchants. th° régulations and methods of the b:. IM' Gibson, Chairman, asked, "Where and3 10 per cent. on wholesale merch-- }l',';,'l';"2;;':,,3;:,'35.,')&:':2(:3': ot:ntllml-' are the kickers, and whom do |ants. f ,thcy represent ?" Do _ all | come Mr. Gibson was inclined to believe: DEt taken off. To ntherl qu;stu:;;: Mr; E; ugcall m » | that there was an inequality in this re-- _ White stated emphatically he yars | from Hamilton _ and ~ Toronto ? gard. The business tax --was not fairly know that the real purchaser of the |The _ Executive of the Ontario |distributed between the wholesaler and lain. Suitran" ang Angt i. 'was "Afterll Municipal Association was represented thgirctfzilcr. is [d wards sgld by hlt'n '!}c:r $9,500. He l:,atz r Cale & C-- Cj Ganlint Mr. ers, speaking ol department read such reports in the newspapers, bu by F. Mackelcan, K.C., City Solicitor stOres, t?]?)ught pthat gnder tll)le new | | bad absolutely mo perkonal lmowlodfo of | of Hamilton, and F. R. Hutton of the |¢:; # them. Crown lands agents as well as c Tawis' S pms bill they would only pay about one-- prior applicants for the limit had re-- | assessment department, Hamilton; City ba'f the taxation they do. He thought| ported that the pine cn it was scrubby, | '.'\'.vvli'citor Caswell, Mr. J. S..Fullenon, ahcxl'e -9};0u111d bc_. a sggcxalt ctlhaqse b'll('-, Ne 1:nr:'ad;);:ggc;1ljl|?nto;v:: 'I,:l;'vea'- ':,':;: | K.C., and Mr. Foreman of Toronto. |C¢2l with them according to their abi an unusual thing for limits sold at pub-- 17 > » ta wos ity to pay. Even at present he thought lic auction or otherwise :o be resoldptor | The Retail Merchants' Association was they did not pay. g[c proposed tfiu pel;haps dotuhblf the ;;rl%e.dbut dthnlt did represented by W. B. Rogers, Mr.| |after a firm took up more than six de-- not mean that agents had made incor-- | Trowern, Mr. Gibbard and Mr. Dock--| | partments of trade they should pay an :;:(lit ur;'fg:"f'hefi. wH'ahredlgu:?!t)!tyt:g :':I; 'ra\,_ The . Canadian Manuiacturcrs'i additional tax of 2 1--2 per cent. on the wuo:ri'tiltagreseor::tlg:as"t;m"w}':' t';g u,:'oi were represented by Messrs. Thorne, | renie! yalue. e ?rom th); original buyers lost th:lr mggey In regard to the house tax, he ob | |because the bargain was bad. H M !.\lurray and QOsborne: the Toronto | 'jected to a small trader living above a| |Davis, who was present, but was not l-Bo;ml of Trade by President J. F.| ]Sltorcld ll:emgl spccnallyt t:xefd- He 5352'22,','.:3,3%"'1,:';'1 d";:ot # ecftnror-lsn&e llis r § C { | should have the same extent of exemp-- C -- 'hub and D. E. Thopupn, K.C.; Can-' 'lirm for his apartments over his stot')el ,f}e]:tgk&%'ge?:éma:?%o:;yi:h&? g;fll'lrc':'-' . dian fraternal associations by W. J-. |as people had for ordinary residences., | tion but Patrick Shannon. -- He snfd he cCammon of Belleville and Messrs.| | He objected, however, to the house Wo'l'lgit't'l'"ftgh to Ine agent under whose --Ge ind W. F. Montague of Hamil-' tax generally, saying that it could "Ot} igrrzrcasml't was r;na'c} ~.w§z'u'$rt&.{é'§"3.'£ ton, H. ~J. Snelgrove --of Cobourg, be co!lcctcd'._ during the season. '!?hla was in answer N. F. Paterson ot Toror#®, Dr. Mai: Messrs. Gibbard and Trowern spoke[ to several members, who said they had lory of Port Hope and Mr. Dowler of| | adlong the same line as Mr. Rogers. | gffa{getg%;rmgfielltrinl?tbet')')a'::'dvvab:.:-'ept&-fig Tilisonburg. The Single Tax Associa-- Wholesalers' Taxes Increased. | _ by the agents to be on it, and the sur-- tion was represented by Mr. W. A.| o f roundlug sections inclusive. Orders were Douglass. | Oe Eit Prevident, of_ the Board | . Famee anp (it mt eferiaip id C 2.%% e | | o rade, said that the statistics o --day General Principles Already Ad"D'Cd-!, a portion of the wholesale houses of f T o in hnd roe iee on anainrnen i Mr. Frank Mackelcan, the first |the city had been taken, and upon speaker, said the revenue of the City| calculation they found that under the of Hamilton would be reduced by | | business tax they would pay $100,000 $35.000 if the bill were adopted in its| More than under the personal tax, He resent form. The rate of taxation in' pointed out that within the last ten f!amiltnn is 20 mills on the dollar and | ' years the realty of Toronto had in-- | the assessment is $27,000,00. The On-, creased greatly and the personalty had | tario Municipal Association was of| decreased. The personal tax was there-- ' opinion that the two _ principles nfl by evaded. taxation should be the amount 0!,' Mr. D. E Thomson, arguing against | benefit derived by all different classes: the personal tax, pointed~ out that | of property from the expenditure of the | there were retail businesses in Toronto| | municipal taxes, and the ability of the, C@"rYing on a more profitabl« business |persons living within the municipaiity| than many wholesalers.-- If it were | to pay taxes. l hoped to _ exempt small businesses | , Mr. Gibson objected to the presenta--| ©quitably it would have to be done by 'tion of general principles of taxation,| ©X¢mpting businesses _ with small las they lgxad already been exhaustively| Stocks. He favored the assessment of largued before the Commission. _ He| the apartments in#@which a merchant thought that the best progress would | lived over his store, according to the be made by a discussion and explan--| Ssame principle as that used in taxing ation %f"the injurifcs fezrcd if the pro-- fcs\iqdences. P 4 osed bill were enforced. Mr. Gibson tho i 4 Mr. Mackelcan thought that if the| would not work :tngthtthtehal:ar:i};}e\i bt'" House were obliged to accept the find--| small traders feared by Mr 'rp h ings of the Commission th;re was not| ern. _ Trow-- & much use in going on with the com-- Mr. Roge » f mittee. He 5xought that all personal| asked to gr:ze:':dthhe'i.r. \?;Zowc'-'" were * property should bear a portion of the ing to the committee 74 /8 WAt: cost of all the protection and service * by whnfih it bg?efited. Hle proposed Fraternal Societies. that all tangible personal propert Mro W. J. * should. be taxed, irrespective of anz representh{g Ififf"}',';',';" olf Bc"?"'."e. < debt upon it, upon a percentage of its | : asked that the incom rr'\a societies, value. _ If, instead of that, tfie busi-- | tions on investment efo the associa-- ness tax were adopted, the rental or| be exempt. He claimc4 SUPW¥# funds value_of the '{usiness carried on might > imed it particularly