ROBIKTSON HISTORICAL CANADIANA - Toronto Public Library

39
TAXATION IN UPPER CANADA.
THE general revenue for the purpose of supporting the Go­
.ernment in Upper Canada, and administering of the laWll,. ill
raised by 11. duty of 2! per cent. on'all geods and mercbanditle,
ililported by sea, at the ports "Of Qudlec or Montreal. Wines,
liquors, and'certain articles of luxury, havll a specific duty
laid upon them. This duty is paid by the importer, to the
()fficer at Quebec, Upper Canada receiving one-third of the
flum collected each year. This amount, with a duty upon
ihop and tavern licences for vending spirits, Distillers, Hawkers,
Pedlars, :lnd Auctioneers, and II duty upon certain imports
from the Uni{i!d States, which are also paid hy the importer,
form the puhlic resourCflS of tbe Province, and is at the
disposal of the Provincilll Le~islatule, for the payment of public
officers, and for such general purpos~s 8S may be deemed
e~sential to the welf,lre of the people and interest of the PI'O­
VlRee.
"HEI LOCAL 'rAXE9, OR I)ISTRICT RATES.
The Local Taxes, or District Rates, are collected from eacb
individual, according to the quantity of Land and other property
~e may possess, agreeably to the assessed value fixed by
law, VIZ:
Every article of arabre, pasture or meadow land,
Every acre of unculti,vated land, • • •
Every Town Lot, • • • • • •
Every House built with Timber squared or hewed
on two sides, of one story, with not more than
two fire-places, _ : • • • •
Do. tor·evelY Edcitional firq-place,. _ •
Every house built with square or flatted limber on
two sides, of two stories, with not more than two
fire-places,. • • •
00. for every additional fire-place, _ . •
E\"ery framed house under two slories in height,
with not more thllll two fire-places, • •
Do. for evory additional firol-I,lac",. • •
Every brick or stone hou~e of one story, and not
more than two fire-plat.'t'iI, •••
Do. for every additional fire· place,. • •
Ever framed, brick or stolle house, of two stories,
and not more than two fire-places,
Do. for every additional fire-place,
£ If. 4.
1 0 0
-4 0
50 0 0
20 0 0
400
30 0 0
800
35 0 0
500
40 0 0
10 0 0
60 0 0
10 0 0