A study of assessment and taxation in relation to the economic land classification in twelve municipalities south central Saskatchewan
In the summer of 1937 a land economic survey was conducted in twelve rural municipalities and one local improvement district (1) in south central Saskatchewan. The purpose of this survey was, "to delimit and to give an economic appraisal of bodies of land homogenous in physical characteristics and potential capabilities." (2) It was an economic land classification of which the quarter section of land was the unit of appraisal. It is the purpose of this study to relate some of the problems of taxation to the various land classes delimited in this survey. An attempt will be made to present a practical application in the use of Land Classification in the solution of problems confronting taxation authorities. (1) Rural Municipalities of: Willow Bunch, No 42, Lake of the Rivers, No 72, Stonehenge, No 73; Elmsthorope, No 100; Terrell, No 101; Lake Johnston, No 102; Sutton, No 103; Baildon, No 131; Hilsborough, No 132, Rodgers, No 133; Caron, No 162; Wheatlands, No 163; (2) "Preliminary report on the Classification of Land Areas Based on Suitability for Wheat Production in Thirteen Rural Municipalities, South Central Saskatchewan." - Unpublished Report, July 1838. A cooperative project of the Economics Division and the Dept. of Farm Management of the University of Saskatchewan, p. 1. Note: Hereafter references to this report shall be referred to a "Preliminary Report, July 1938".