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Criticizing the Assessment: Views of the Property Evaluation Process in Montreal 1870–1920 and Their Implications for Historical Geography

1984; Wiley; Volume: 28; Issue: 3 Linguagem: Inglês

10.1111/j.1541-0064.1984.tb00791.x

1541-0064

Gregory J. Levine,

Urbanization and City Planning

Canadian Geographies / Géographies canadiennesVolume 28, Issue 3 p. 276-284 Criticizing the Assessment: Views of the Property Evaluation Process in Montreal 1870–1920 and Their Implications for Historical Geography Gregory J. Levine, Gregory J. Levine KingstonSearch for more papers by this author Gregory J. Levine, Gregory J. Levine KingstonSearch for more papers by this author First published: September 1984 https://doi.org/10.1111/j.1541-0064.1984.tb00791.xCitations: 3AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat Notes and References 1 P. Goheen, Victorian Toronto 1850 to 1900 ( Chicago : University of Chicago, Department of Geography, Research Paper No. 127, 1970). 2 M.B. Katz, The People of Hamilton, Canada West ( Cambridge , Mass : Harvard University Press, 1975). 3 R. Harris, G.J. Levine, and B.S. Osborne, ‘Housing tenure and social classes in Kingston, Ontario, 1881 to 1901,’ Journal of Historical Geography, 7 (1981), pp. 283–4. 4 M.J. Doucet, ‘ Building the Victorian City: The Process of Land Development in Hamilton, Ontario, 1847–1881,’ unpublished PhD thesis, University of Toronto, 1977, pp. 317–19. See also M. J. Doucet, ‘Working class housing in a small nineteenth century Canadian city,’ in G. Kealey and P. Warrian (eds.), Essays in Canadian Working Class History (Toronto: McClelland and Stewart, 1976), pp. 83–105. 5 J.C. Weaver, ‘From land assembly to social maturity: the suburban life of Westdale (Hamilton), Ontario, 1911–1951,’ Histoire sociale, 11 (1978), p. 431. 6 R. Rudin, ‘Land ownership and urban growth: the experience of two Quebec towns, 1890–1914,’ Urban History Review, 8, No. 2 (1979), pp. 23–46; and B. Potyondi, ‘In quest of limited urban status: the town building process in Minnedosa, 1879–1904,’ in A.F.J. Artibise (ed.), Town and City: Aspects of Western Canadian Urban Development (Regina: Canadian Plains Research Centre, Canadian Plains Studies 10, 1981), pp. 133 and 141. 7 Goheen, op. cit., p. 93. 8 K. Campbell, ‘ The Changing Residential Patterns in Toronto, 1880 to 1910,’ unpublished ma thesis, University of Toronto, 1971, p. 31; and Doucet, op. cit (1977), p. 16. 9 Doucet, op. cit. (1977), p. 118. 10 G.J. Levine, ‘ Residential Mobility in Kingston, 1860–61,’ unpublished ma thesis, Queen's University, 1975, pp. 19–21; and G. J. Levine et al, ‘The Housing Question in Kingston, Ontario, 1881–1901: Report on an Investigation,’ Department of Geography, Queen's University, June 1982, pp. 14–20. 11 A.F.J. Artibise, ‘ Boosterism and the development of prairie cities,’ in A.F.J. Artibise (ed.), Town and City: Aspects of Western Canadian Urban Development ( Regina : Canadian Plains Research Centre, Canadian Plains Studies 10, 1981), pp. 209–35. 12 A.G. Darroch, ‘Early industrialization and inequality in Toronto, 1861–1905,’ Labour/Le Travailleur, 11 (1983), pp. 35–41. 13 For a review of the literature see G. J. Levine, ‘Geography and property taxation,’ Cahiers de géographie du Québec, 27 (1983), pp. 105–13. For a detailed illustration of contemporary criticisms see Report of the Ontario Committee on Taxation (Toronto: Queen's Printer, 1967). 14 See, for example, American Institute of Real Estate Appraisers (airea), The Appraisal of Real Estate ( Chicago : AIREA, 1974), pp. 1–7;B. Anstey, ‘An introduction to the theory of value: land and property valuation,’ in G. Hutton and A. Devonald (eds.), Value and Building (London: Applied Science Publishers, 1973), p. 18; P. Wendt, Real Estate Appraisal: Review and Outlook (Athens: University of Georgia Press, 1974), p. vii. 15 Airea, op. cit.; Wendt, op. cit; R. Ratcliff, Valuation for Real Estate Decisions (Santa Cruz, Calif: Democrat Press, 1972); R. Semenow, Questions and Answers on Real Estate (Englewood Cliffs, nj: Prentice-Hall, 1966), pp. 398–407; and. J. Stewart, Real Estate Appraisal in a Nutshell (Toronto: University of Toronto Press, 1972), pp. 24–5. 16 Airea, op. cit., pp. 6–7. 17 Ratcliff, op. cit. p. 100. 18 L. Ecker-Racz, The Politics and Economics of State-Local Finance ( Englewood Cliffs , NJ : Prentice-Hall, 1970), p. 81. 19 J. Boykin, ‘ Real estate appraisal in the American colonial era,’ in AIREA (ed.), Readings in Real Property Valuation Principles, Vol. 1 ( Cambridge , Mass : Ballinger, 1977), p. 13. 20 G. Bloom and H. Harrison, Appraising the Single Family Residence ( Chicago : AIREA, 1978). 21 See, for example W. Atherton, Montreal 1535 to 1914, Vol. 2 ( Montreal : S.J. Clarke, 1914);J. Ernier, ‘La condition des travailleurs, 1851–1896,’ in N. Belanger et al, Les Travailleurs québécois (Montreal: L'Université du Québec, 1975), pp. 31–60; Board of Trade, Montreal (Montreal: Trade Review Publishing Co, 1909); Chambre du Commerce de Montréal, Histoire du commerce canadien-français de Montréal (Montreal: Éditions Élysée, 1975 reprint of 1893 edition); M. Choko, Cent ans de crises du logement à Montréal (Montreal: Choko, 1979); J. de Bonville, Jean-Baptiste Gagnepetit (Montreal: Aurore, 1975); J. Lamothe et al, Histoire de la corporation de la Cité de Montréal (Montreal: Montreal Printing, 1903); P. A. Linteau et al, Histoire du Québec contemporain (Montreal: Boreal Express, 1979); L. Prince, Montreal - Old and New (Montreal: International, 1915); R. Rumilly, Histoire de Montréal, Vols. 3 and 4 (Montreal: Fides, 1972 and 1974); and. F. Terrill, A Chronology of Montreal (Montreal: J. Lovell and Son, 1893). 22 J.C. Weaver, Shaping the Canadian City: Essays on Urban Politics and Policy ( Toronto : Institute of Public Administration of Canada, 1977). 23 See, for example, M. Adam, La Democratic à Montréal ou la vaisseau dort ( Montreal : Éditions du Jour, 1972);and R. Tanghe, Montreal (Montreal: Éditions Albert Lévesque, 1936). Many of the sources in note 21 also refer to changes in municipal administration. 24 Quebec, Statutes, 1874, 37 Vic. cap 51. 25 Quebec, Statutes, 1875, 39 Vic. cap 52. 26 Quebec, Statutes, 1900, 62 Vic. cap 58. 27 For definitions of property tax see L. Moak and A. Hillhouse, Concepts and Practices in Local Government Finances ( Chicago : Municipal Finance Officers Association, 1975);A. Becker, ‘Principles of taxing land and buildings for economic development,’ in A. Becker (ed), Land and Building Taxes (Madison: University of Wisconsin Press, 1969), pp. 11–48; and. J. Perry, Taxation in Canada (Toronto: University of Toronto Press, 1951). Montreal had an income tax on those who worked in the city but did not live there, but this applied only in the period 1907–10. 28 H.E. Manning, Assessment and Rating ( Toronto : Canada Law Book Co Ltd, 1962), pp. 7 and 99;J. H. Perry, Taxes, Tariffs and Subsidies, Vol. 1 (Toronto: University of Toronto Press, 1955), pp. 15–128; and S. Vineberg, Provincial and Local Taxation in Canada (New York: Columbia University, 1912), pp. 39–47. 29 Perry, op. cit pp. 125–8. 30 Manning, op. cit., p. 106, and Perry, op. cit., pp. 125–8. 31 This is based on a survey of the annual reports of assessors, the city auditors, and mayor's inaugurals, as well as reports of city council activity in local newspapers. 32 See A. Pick, The Administration of Paris and Montreal ( Montreal : Guy Drummond Publications, ca 1940), p. 120; and P. Martineau, ‘The civic administration of Montreal,’ University of Toronto Studies (1907), pp. 110–26. 33 City of Montreal, Annual Reports, ‘Mayor's Inaugural,’ 1872. 34 H. Parent, Municipal Valuation of Real Estate ( Montreal : City of Montreal, 1936), p. 5. 35 Gazette, 11 August 1876, p. 2. 36 City of Montreal, Annual Reports, ‘Treasurer's Report,’ 1875, p. 4. 37 City of Montreal, Annual Reports, ‘Treasurer's Report,’ 1885, p. 6. 38 City of Montreal, Annual Reports, ‘Mayor's Inaugural,’ 1892, p. 11. 39 Witness, 21 July 1893, p. 1. 40 City of Montreal, Annual Reports, ‘Mayor's Inaugural,’ 1896, p. 21. 41 City of Montreal, Annual Reports, ‘Treasurer's Report,’ 1876, p. 4. 42 City of Montreal, Annual Reports, ‘Mayor's Valedictory,’ 1886, p. 9. 43 City of Montreal, Annual Reports, ‘Treasurer's Report,’ 1890, p. 4; and Witness, 7 September 1905, p. 5. 44 City of Montreal, Annual Reports, ‘Treasurer's Report,’ 1876, p. 4. 45 City of Montreal, Annual Reports, ‘Treasurer's Report,’ 1876, p. 4. 46 Gazette, 21 February 1916, p. 5. 47 City of Montreal, Annual Reports, ‘Mayor's Inaugural,’ 1892, p. 10, and 1896, p. 21. 48 The newspapers used here are one manifestation of public reaction. It is not claimed that they are the only reaction or that they are the only source or measure of public opinion. The selected newspapers used were surveyed on a daily basis over the periods specified in the text. 49 Witness, 10 March 1877, p. 2, and 14 August 1891, p. 7. 50 La Presse, 4 octobre 1893, p. 2; and Gazette, 6 September 1893, and 13 November 1911, p. 10. 51 Gazette, 11 October 1913, p. 12. See also La Presse report of an ex-alderman's ‘accusations contre les évaluateurs municipaux,’ 4 ianvier 1913. p. 16. 52 Gazette, 5 May 1905, p. 4. 53 Witness, 30 October 1875, p. 2, and 21 January 1879, p. 4. 54 Gazette, 5 May 1906, p. 4. 55 Witness, 10 March 1877, p. 2. 56 Witness, 13 August 1904, p. 15. 57 Witness, 30 December 1875, p. 3. 58 Witness, 21 April 1875, p. 2. 59 Witness, 30 October 1875, p. 2. 60 Witness, 10 March 1877, p. 2. 61 La Presse, 7 août 1886, p. 2, and 20 avril 1887, p. 2. 62 Witness, 19 September 1893, p. 4; and Gazette, 6 September 1893, p. 4. 63 Witness, 30 May 1903, p. 4. 64 Gazette, 5 May 1906, p. 4. 65 La Presse, 4 january 1913, p. 16; and Gazette, 11 October 1913, p. 12. 66 Gazette, 16 November 1871. 67 Witness, 21 April 1875, p. 2. 68 LaPresse, 19 août 1886, p. 2. 69 Gazette, 19 July 1893, p. 4. 70 Witness, 18 August 1879, p. 1. Similar charges were made in the Witness, 21 January 1893, p. 1, and 23 September 1893, p. 4, and in the Gazette, 6 September 1893, p. 4. 71 LaPresse, 29 septembre 1893, p. 2. Citing Literature Volume28, Issue3September 1984Pages 276-284 ReferencesRelatedInformation