IMAGE EVALUATION TEST TARGET (MT-3) // /./ ^ y. fci K. 1.0 I.I ■ 50 ■^~ Hi 1^ u 2.5 2.2 2.0 1.8 Ijjg IJ|| |_U 11.6 Ul 7] ^ » >^J '# :^> ^ Photographic Sciences Corporation 23 WEST MAIN STREET WEBSTER, N.Y. 14580 (7!6) 872-4503 .\->'- A. CIMM/ICMH Microfiche Series. CIHIVI/ICIVIH Collection de microfiches. Canadian Institute for Historical Microreproductions / Institut Canadian de micrareproductions historiques Tachnical and Bibliographic Notes/Notaa tachniquas at bibliographiquaa Tha InstitJta haa anamptad to obtain tha baat original copy avaiiabia for filming. Faaturaa of thia copy which may ba bibliographicaily uniqua, which may altar any of tha imagaa in tha raproduction, or which may significantiv changa tha uaual mathod of filming, ara chackad balow. □ Coiourad covara/ Couvarturo da eoulaur I — I Covara damagad/ D D D D D D n Couvartura andommagia Covara raatorad end/or laminatad/ Couvartura raatauria at/ou pallicuiAa I — I Covar titia miaaing/ La titra da couvartura manqua Coiourad mapt/ Cartaa gtegraphiquaa an couiaur Coiourad ink (i.a. othar than blua or black)/ Enera da couiaur (i.a. autro qua biaua ou noir^) Coiourad plataa and/or illuatrationa/ Planchaa at/ou illuatrationa ^n couiaur Bound with othar matarial/ RaiM avac d'autraa documanta Tight binding may cauaa shadowa or diatortion along intarior margin/ La rm liura tarria paut cauaar da i'ombra ou da la distoraion la long da la marga Intiriaura • Blank laavaa addad during raatoration may appaar within tha taxt. Whanavar poaaibia, thaaa hava baan omittad from filming/ II aa paut qua cartaJnaa pagaa blanchaa ajoutias iora d'una raatauration apparaiaaam dana ia taxta. maia, loraqua cala itait poaaibia. caa pagaa n'ont paa «t* filmAaa. L'Inatitut a microfilm* ia maillaur axampiaire qu'il lui a it* possible da sa procuror. Las details da cat axampiaira qui sont paut-itra uniquas du point da vua bibi!ographiqua. qui pauvant modifiar una imaga raproduita. ou qui pauvant axigar una modification dans la mithoda normaia da filmaga sont indiquAa d-dassous. □ Coiourad pagas/ Pagaa da couiaur r~n Pagaa damagad/ D D D D D D Pagaa andemmagian Pagas raatorad and/cr iaminatad/ Pagas raatauriaa at/ou pallicuiias r~7| Pagaa diacolourad, stainad or fonad/ uZJ Pagaa dAcolorias, tachatias ou piquias Pagaa datachad/ Pagaa ditachias ry\ Showthrough/ Tranaparanca Quality of print varias/ Qualiti inigaia da I'impraaaion Includaa suppiamantary matarial/ Comprand du material suppiimantaira Only aditJon avaiiabia/ Saula Mition disponibia Pagas wholly or partially obscurad by errata slips, tissues, etc.. hava baan refilmed to ensure tha best possible image/ Lee pagae totalement ou partieilement obacurciae per un feuiilet d'errata, una pelure, etc.. ont iti filmias A nouveau da fapon A obtenir ia meUleure imaga possible. T U T P o fi C b tl si o fl si o T T VI ^ d a b ri n n Additional commanta:/ Commantairea suppiimantairea: [Printed ephemera] 1 sheet (verto blank) There are some creases in the middle of pages. This item is filmed at tha reduction ratio checked below/ Ca document est fiimi au taux da reduction indiqui ci-dassous. 10X 14X 18X 22X 26X XX y r "■ ' 12X 16X 20X a4X 28X 32X tails du adifiar une Tfage Th« copy fllmad h«r« haa baan raproducad thanka to tha ganaroaity of: D. B. Waldon Library University of Wtttern Ontario (Regional History Room) Tha imagaa appaaring hara arm tha b«at quality poaaibia conaidaHng tha condition and lagibiiity of tha oiiginai copy and in icaaping \Mith tha fiiming contract apacificationa. Original eopiea in printad papar covara ara filmad baginning with tha front covar and anding on tha iaat paga with a printad or iiluatratad impraa- •ion, or tho bacic covar whan appropriata. All othar original copiaa ara filmad baginning on tha firat paga with a printad or iiluatratad impraa- aion. and anding on tha Iaat paga with a printad or iiluatratad impraaalon. Tha iaat racordad frama on aach microficha ahall contain tha symbol — »>(maening "CON- TINUED"), or tha symbol ▼ (moaning "END"), whichavar appiiaa. L'axamplaira flimA fut raproduit grica i la gAniftroait* da: D.B.Weldon Library University of Western Ontaric (Regional History Room) Laa imflgaa sulvantaa ont it4 raproduitaa avae la plua grand soin, compta tanu da la condition at da la nattat* da I'axampiaira filmi, at wt cnnformM avac laa conditiona du contrat da filmaga. Laa axamplairaa origlnaux dont la couvartura an papiar aat imprim4a sont filmte on commanpant par la pramiar plat at an tarminant soit par la damiira paga qui comporto una amprainta d'improaaion ou d'illustration, soit par la sacond plat, salon la caa. Toua laa autraa axamplairaa origlnaux aont filmte an commandant par la pramlAra paga qui comporto una amprainta dlmpraaaion ou d'illustration at 9n tarminant par la darniira paga qui comporto una taila amprainta. Un daa symbolaa suh/ants apparattra sur la damMra imaga da chaqua microficha, salon ia caa: la aymboio — »> signifia "A SUIVRE '. la symbol* ▼ signifia "FIN". Maps, plataa, charts, ate., may ba filmad at diffarant raduction ratioa. Thoca too larga to ba antiraly ineludad in ona axpoaura ara filmad baginning in tha uppor laft hand comar, iaft to right and top to bonom. aa many framaa aa raquirad. Tha following diagrama illuatrata tha mathod: Laa cartaa, planshaa, tabiaaux, ate. pauvant Atra filmte i daa taux da rMuction diff j»rants. Lorsquo I* documant aat trop grand pour Atra raproduit an un saui ciichA, il aat fiimi i partir da Tangi* supAriaur gaucha, da gaucha A droita. at da hout 9n baa, wn pranant la nombra d'imagaa nAcaaaaira. Las diagrammas 9uivants illustrant ia mAthoda. rrata o lolure. 32X 1 2 3 1 2 3 4 5 6 p^ CIRCULAR. Ottawa, May 14th, 1889. To the- y}isuj>U^^ or. Dear Sir, In response to the circular which I had the honor to address to your miinicipality, in the month of November last, on the subject of municipal tax exemptions, you are doubtless aware that a large number of petitions were presented at the late session of the Provincial Legislature, asking for the abolitjion of all such. Of the.=c, numerous and influential thought they were, no i^otice was taken by the Government. They were simply ignored, and the session passed v/ithout any steps having been taken to remedy the evil complained of. The Government evidently is indisposed to interfere ; and it may be safely assumed, will not do so, until compelled by the force of public opinion. Experience has thus proved that it will be useless to approach it again, unless we can first agree amongst ourselves upon a definite plan or programme in which we are at one an(l which we are prepared to insist upon. With this object in view, it has been suggested that a conference of representatives from the various municipalities should be held during the coming summer, at which the subject could be discussed, and if deemed advisable a Provincial Association might be formed for the purpose of arousing and stimulating public opinion in its behalf Besides the question of the abolition of exemptions, in whole or in part, there are other provisions of the as.sessment law which could be profitably discussed with a view to their amendment. In the municipal law also there is great room for improvement, more especially in that portion of it bearing upon local improvements. All who are familiar with the subject are aware, that at every session of the Legislature, numbers of Bills for proposed amendments to both these Acts are introduced. Some of them beneficial, but many of them the reverse, and bearing evident marks of hasty consideration and imperfect acquaintance with the subject. Others there are, by no means infrequent, in which special legislation affecting particular localities is asked for. In very many cases this special legislation could be advan- tageously made of general application. The close of each session invariably witnesses a wholesale " slaughter of the innocents " amongst these crude as well as special attempts at legislation. Such a conference as above suggested could not fail, it is believed, in having a most beneficial effect. Representatives from the various municipalities would be brought together. They would be men who from their position and practical experience would be better qualified than any others to discuss ques- tions relating to the subjects referred to. Opinions would be interchanged, ideas compared, and the conclusions arrived at, could be laid before and pressed upon the consideration of the Government. As in the case of the "Provincial Association of Public and High School Trustees," which is an illustration to the point, the result could not fail of being generally advantageous. I would suggest that such a conference should be held in Toronto, towards the latter part of June or early in July ; and if you are in favor of this, would be glad to hear from you at as early a date as possible, as to whether you, along with one or two other representatives from your municipality, would be willing to attend and take part in its deliberations. I should also be glad to receive any suggestions on the subject you might have to offer. If sufficient encouragement is received in the responses to this circular, the requisite steps will at once be taken to arrange for the conference, of which you will receive due notice. I remain, dear sir, yours truly, JACOB ERRATT, Mayor. M^dnN)c ^ (fz 7^ ^3? ")£