| Summary: | Brochure outlining reports main recommendations tipped in at back Letter of transmittal -- Foreword -- Introduction. Terms of references -- Report outline -- Relationship with Royal Commission on City of St. John's charter -- Urban region study -- Summary -- Criteria for a sound municipal revenue system. Is it feasible? -- Is it fair? -- Is it efficient? -- Is it responsive? -- Applying the criteria -- Revenue requirements. Total expenditures -- Expenditure categories -- Per capita expenditures -- The City's capital works -- The City's debt position -- The cost of public transportation -- Expenditure forecast -- Some prospective changes -- The existing revenue system. Sources of revenue. City tax -- Ground landlord's tax -- Vacant land tax -- Business tax -- Water tax -- Fuel oil tax -- Hydro revenue tax -- Telephone tax -- Entertainment tax -- Poll tax -- Building contractor tax -- Contributions of revenue sources. Property taxes -- Resources taxes -- Federal contributions in lieu of taxes -- Provincial contributions in lieu of taxes -- Telephone tax -- Entertainment tax -- Fuel oil tax -- Hydro revenue tax -- Water tax -- Water sales -- Licences and permits -- Rents, concessions and franchises -- Selected service charge -- Transportation commission -- Provincial grants -- Miscellaneous revenues -- Major revenue categories -- Assessment. Residential property -- Business property -- Business tax assessment -- Submissions to the commission. J.T. Allston -- Bowring Brothers Ltd. -- Canadian Manufacturers' Association Newfoundland Branch -- H.J.B. Gough -- Hardman Bryson and Associates Limited -- A.G. Henley, C.L.U. -- Kenmount Road - O'Leary Avenue Business Men's Group -- Newfoundland Board of Trade Retail Section -- Newfoundland Board of Trade Wholesale Section -- Frank Noseworthy -- St. John's and District Labour Council -- St. John's Home Builders Association -- St. John's Housing Corporation -- St. John Municipal Countil [sic] -- Evaluation of the present revenue system. Taxation. The property tax, the ...
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