1853 TAX ASSESSMENT ROLLS - Toronto

Column 28 - “Statue Labour – Persons 21-60”

The book and CD version of the 1853 Tax Assessment for Toronto
provides the following information about Statute Labour.

“Prior to the development of a comprehensive system of property
taxes, repair work on bridges and roads was the responsibility of
the fronting property owners. This work was described as ‘statute
labour.’ As an alternative, the property owner could make a cash
payment in lieu of physical work. Overtime, cash payments
became the norm and the work was carried out by contract labour.
This column records the number of days each occupant was
assessed. Persons over sixty were exempt which was why the age
column was used.

“Column 24 was the taxable income of the person or proprietor.”

The first column in this assessment roll gives a number for each
property. Hugh Peacock is listed below a Mr. Horwood,
hotel keeper along with a number of other men. They all have a
different property number than the hotel, therefore the properties
were separate, and each of the men was required to do 10 days of
statute labour in lieu of property taxes. Column 24 provides
no taxable income for these men.