$15.00 CAD
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Set of 2 labor tax invoices for Thomas Corcoran of Hamilton, living at 191 Lattridge, from 1936 and 1938.
The 1936 one includes a typewritten note reminding him that if the bill is not paid by Feb. 9th, he could have his wages garnished or receive a police Court summons!
You are hereby notified that you are taxed for the sum of $5.00 Poll Tax, payable to the Corporation of the City of Hamilton...must be paid on or before 1st October...
Creases and folds.
14 x 18 cm
The term statute labour has a well‑established meaning in Ontario municipal history. Under long‑standing provincial legislation (19th–early 20th century), rural municipalities could require residents—usually adult men—to contribute a fixed number of days of labour each year to maintain local roads. If a person did not want to perform the labour, they could pay a fee in lieu of service.
Because the obligation applied broadly to individuals rather than being tied to property ownership, many municipalities informally referred to it as a poll tax—a flat per‑person civic levy.
