. Rural planning and development; a study of rural conditions and problems in Canada. ricts more remote from the market. There are compara-tively few cases in which farms are sub-divided before the land isactually required for building, and, even then, only small parts of thefarms are appropriated for building purposes, as and when theybecome quite ripe for development. As already stated, there are large areas of agricultural land withinthe boundaries of western cities. When these areas are sub-divided theybecome liable to be taxed on their presumed value for building pur-poses; but a great ma
. Rural planning and development; a study of rural conditions and problems in Canada. ricts more remote from the market. There are compara-tively few cases in which farms are sub-divided before the land isactually required for building, and, even then, only small parts of thefarms are appropriated for building purposes, as and when theybecome quite ripe for development. As already stated, there are large areas of agricultural land withinthe boundaries of western cities. When these areas are sub-divided theybecome liable to be taxed on their presumed value for building pur-poses; but a great many of them never had, and do not now have, anyreal building value. At the close of periods of excessive speculation,in such cases, taxes become an unreasonable burden to the showing the need for tax classification, according to use, some citieshave obtained power to grant temporary relief of taxation in respectof some parts of their areas where, in the judgment of the city assessor,they are suitable only for agricultural purposes. Such relief, amount- of Cons. FromToronto sheet published by Bepai-tment of MltO and Defence RURAL PLANNING AND DEVELOPMENT 117 ing to 25 per cent, was given in Calgary during the years 1915 and1916. An effort has been made to permit this relief to be givenpermanently. The assessor is to be judge as to whether the landsare used for agricultural purposes, and, if so used, he may, at his dis-cretion, assess them at agricultural value. That an expedient suchas this is resorted to shows the extremities to which the present sys-tem of taxation may lead. To give an assessor discretion of theabove kind is to open the door for the worst sort of abuses. More-over, as soon as the present period of depression is over many areaswhich have enjoyed relief will be placed on the market for buildingpurposes in competition with areas which have had no relief. Thewhole system of assessment needs revision, and any attempts to bolsterup the present s
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Keywords: ., bookcentury1900, bookdecade1910, bookpub, booksubjectcityplanning
