THE HABITATION TAX 75 
option feature and will not go into operation anywhere until it has been 
adopted by the local legislative body, it is quite possible that the state 
legislature might much more easily be induced to consider it. This 
was the manner in which the tax was introduced in Montreal. The 
charter made the tax permissive, and the council decided to adopt it.* 
Altogether, the proposed habitation tax as recommended by the minority 
of the New York commission represents perhaps the most scientific 
development of the idea of this kind of taxation. The commissioners 
deserve great credit for the skill with which they have worked out and 
presented their plan. 
One of the great advantages of this kind of taxation is the large 
increase in revenue that could easily be made to follow its adoption. 
The anticipated increase in revenue is set forth by a table in the report 
of the minority of the New York Special Tax Commission of 1906. 
This table is made up of actual figures taken from the assessors’ rolls 
and shows the increase in revenue that might be secured. In the table 
the rental is estimated at 8 per cent. of the assessed value of the premises.’ 
esoieaen qromonal |S ghd'Bedlding)|  ‘Personalty’ | T@xtnder New Law 
HAS Soars Aah a eike $300,000 $1,600,000 $4,436 $22,792 
13). ue NRE ere vere 150,000 2,745,000 2,218 40,112 
CEE vey Rejekcvete ate abet I00,000 I, 200,000 1,478 17,392 
1D Ra Ase ANAS bae 50,000 765,000 739 10,442 
es eis cents ass 50,000 490,000 739 6,032 
DY seats aveiecote-siereye.s.* 100,000 590,000 1,478 75532 
Gora aeiecttacth? 1,000,000 3,000,000 14,780 40,192 
From this table it is clear that these wealthy taxpayers would pay by 
this tax from three to twenty times the amount they are now paying in 
personal taxes. The wealthy resident whose intangible personal 
property now so largely escapes taxation would be reached and the 
exemption of the lower rentals from the tax would relieve the tenement- 
house population and also the large class of persons whose rents are so 
considerable a part of their expenses of living. At the same time the 
revenue derived would greatly exceed that which is now yielded by the 
tax on personalty. 
“Charter of the City of Montreal (1899),” Article 363.—Quebec, 62 Victoria, chap. 58. 
2 Report of New York Special Tax Commission, 1906, PP. 53 54- 
