PAGE 4, WEDNESDAY, AUGUST 2, 1978, WHITBY FREE PRESS whitby Voice of. the Cou nty Town Michael 1 'Mm ..U..Ulsiél. - .. 0»A..É.J .. SERVINO OVER 28,000 R'EADERS Ian Burgess, Publishe r-Managing Editor iIIe,oni57y wIULU7 ww5paper intucpenaeutxy UwIItU EIiU UJmieu uy "Vn8itu7 CIFI& l&v ii Community Editor -u$rsan VVnter Published every Wednesday Contrif.ating Editor -Jiffi OUa"l Production Manager -Maie'Burgest Print & Promnotiola' by M.B.M. Publishingi managr -Robin LYOfl and Photography 111Ç-, Classif ied Ad Manager '-S. vair Deeleir Phone 668-6111 'Circulation Manager 'È:9%édnY&I Mailing Permit NYo. 460 .llie Free Press'Building, Member of the: 131 Brock Street North, Better Business tsureau of Toronto r.J. 'Box 206. Whýitby, Ont. Whitby Chamber of Cormmerce A helping hand extende d to al Many acts of kindness over a period of 40 years have been rewarded ln -the presentation of the Peter Perry Award to Gertrude Drew, a resident of Whitby since her birth. Countless num bers of Whitby citizens, the elderly, the sick, the Ionely and the needy have been helped by Mrs. Drew who has done their shopping, washed their laundry, taken them ta the docotr, visited them when they were sick and assisted them in many other ways we wilI neyer hear about. 4 "Gertie" as she is called by her friends, says helping people cornes naturallyï and she has neyer sought any publicity for this kind of work. A member of the Whitby and Oshawa Historical Societies, the Good, Companions Senior Citizens Club, the Dr. J.O. Ruddy Hospital \uxiliary, and the Ontario Humane Society, Gertie baus convened bake sales, provided transportation and done hunc- Is of odd lobs for these'organizati ons. A faithful supporter of Whitby's -êwinning. with Longueuil, Quebec, she has taken part..ii , nine ouf of the 10 twinning exchanges since 1969. Through her kindness, many people have benifitted, and we offer aur congratulations ta Gertie Drew as Whitby's outstanding citizen of 1977. Her helping hand has always been extended ta one and ail and we do weil be recognizing such people whose communifyý work is done without pomp or fanfare, but on an everyday basis as the need arises. Weil done Gertie, and we, the citizens of Whitby thank you. Constitution bill is insuit to Queen Sir; The chief focus of media and public 'atten- flan since the release af the Government's Can- stitutional Amendment i11 has been on the provis- ions ln regard fa the Supreme Court and the Senate. However, 1 believe that cîtizens should be aware that the Bill proposed revolution- ary changes ln the Canstitutional Monarchy, changes which are in many ways more Impor- tant to the average Canadian than any other of the Blls proposais. The Bill presents a monarchiai facade; behind lurks a republican reaiity which removes the Qeen from being part of Parliament and which concentrates power ln the hands of the Prime Minister's appointee, the Governor General. The Governor would exercise power in his own right, giving away ta, the Sovereign oniy when she was present in Canada. Not only is this a gratuitotJs Insuit to thge Queen, whose labours and lnterest have been dlrecfed so evidenfly to Canada, but If aise wouid allow for a oovernment to power, without checks or, balances, by keeping the Monarch out of Canada. 1The deceitf ul dainger of the Bill is that if main- tains many of the Crown"s trappings, while these symbols would in fact stand for altered ideas and a quite different institution. Equally,. it would preclude Prince Charles or Prince Andrew f rom serving as Governor ýGeneral, if would elimi- nate reference ta the' Queen's Canadian Forces and if would abolish the happy status quo whereby bofh Queen and governor can exercise their powers fully, within and without Canada. Canadians determined to oreserve their institu- i.'>rs should write their provincial and federal le-gislators to protest the Bil's provisions. A detailed statement outlin- ing ifs threat ta Canadian Constitutional Govern- ,.ient may be obtained by riting the Monarchlst League of Canada, 2 Wedgewood Cresc., Ottawa, Ont. K1B 4B4. Yours sincerely, John L. Aimers, Domion Chairman The Monarchist Leagu. PROPERTY TAX REFORM - BUSINESS AND REALTY TAX To clarify some confusion, local taxes on businesses are broken down into two categories. First, a coni'merciai/ industrial tax is levied against the owners of land and buildings based on the value of their holdings (called a realty tax). Ag well, a business tax is levied against the occupant of such land and buildings (in some cases the owner will be the occupant), based on the use of the property. The realty tax and the business tax are directiy related as they are bath calculated on the same assessment base. Due to inconsistent assessment legisiation, realty taxes levied against owners of commercial and industrial land are inequitable. One of the major problems is with the definitions which are very confusing to sort out. The Assessment Act defines "land" "real property" and 'real estate" ail under one definition, which includes structures, fixtures and machinery other than buildings. What reaily complicates this further is that some, but not ail, of machinery and equipment used for mranfacturing of farming purposes is exempt under the Act. It is up to the individual assessor ta interpret these vague definitions. There couid be a considerable difference In the assessed value of commercial or industriai property, dependent upon whether the assessor considered the machinery ta be part of the building or part of the reai property. And this creates a wide difference in the property taxes paid by similar businesses throughout the Province, and even within the same municipality. Because of inconsistent interpretations by assessors, many owners of commercial and industrial property are appeaiing their assessments, and they are winning a lower assessment rate. If this practice continues, there couid welI be a tremendous tax shift to the residential property owner ta make up the losses on commercial and industrial property. An equitabieway of resoiving these inconsistencies would be ta require that ail commercial and industrial pruperty be taxed at 100% of market value assessment of the reai property, plus a reasonable amount of land actually used for the purpose of the business, and that ail machlner and equlpment be excluded In the. definition of real property. The question of a business tax is a difficuit one to resolve because it is calculated according to the use of the property as well as the value of the land. Therefore, it is questionable whether its application under market value assessment is valid. This tax raises more than'one quarter billion dollars in revenue for local governments across the province. To eliminate th'e business tax would create a major shif t in the property tax burden ta the residential property owner ... and this is not acceptable. Theref are the continued existence of the ;businesxs tax seems unavoidable. Once again, because of the inconsistent assessment legisia- ion, many things are unfair about the current business tax system. For instance, numerous service clubs operate tavern facilities. Because service clubs are exempt from realty taxes, they are also exempt from the business tax. Therefore a 'club' is given a competitive advantage over a businessmnan operating a tavern, who. must pay a business tax. Similarly, government recreation properties are exempt from realty taxes, and likewise businesses operating on these properties are exempt from the business tax. A concession operator in a goverument park has a competitive advantage over similar businesses operating on private land. The rate of the business tax also varies with the nature of the .business carried on. For instance, with no rhyme and no reason at ahl, a distiliery presently pays business tax at a rate of 140% of assessment value, but a brewery only pays at a rate of 75% of assessment value. While there appears ta, be no logical justification to continue with these various rates, ta introduce a uniform rate would create undue hardships on small business presently enjoying a lower rate. What these few examples demonstrate is that the present system of ievying the business tax is not equitable. It is suggested that the business tax be continued, but bave it levied against all businesses, with no exemption by reason of service or location. As well it is proposed ta continue with the various rates for different types of businesses until such time as experienced is gained with reform mneasures. In the Durham West Riding, preiiminary computer printouts indicate that a total increase of about $840,000) would be realized by having all commercial and indlustrial property taxes at 100% of market value assessment, and aIl businesses regardless of service or location pay a business tax. To assist individual business operators to adopt to major tax shifts it is aiso proposed here that a five-year phase in period be established. The business operator would receive notice of full taxes based on market value assessmeflt, but the actual bill would be gradually changed over 'a period of up to five years until the full realty and business tax applicable is reached. If you have an specific questions concerning the realty or busines tax, please caii my ConstitueflcY Office at 6a34v7 .*.;a*aA hu Whithv rpçitientç for Whitbv residents.