p.1 Lachine Canal Enlargement - Notice To Contractors - calling for tenders.
p.3 The Ferry - The Pierrepont is making her regular trips to Cape Vincent. Yesterday she went to where the schr. Morning Star was sunk on the south side of Wolfe Island, and succeeded in raising her by the use of coal-oil barrels and wrecking apparatus, and towed her into a shallow and safer place for the winter.
Clear - ice floated out of harbor.
Clayton - laid up for winter - schrs. Henry Folger, M.F. Merrick, Montcalm, Republic, Mount Blanc, Montgomery, Mary Copley, Almeda, Grace Whitney, Clayton Belle, Polly Rogers, Millie Cook, Barque Gen'l Burnside not being fitted out this year; strs. T.S. Faxton, J.H. Kelley, D.C. West, steambarge Dolphin, steam yacht Junita, M.C. Pierce.
Jan. 4, 1876
p.3 Customs Imports In Bond - Jan. 3 - Pierrepont, iceboat.
Jan. 5, 1876
p.3 ferry steamer running through ice.
Customs Imports (henceforth C.I. ) - Jan. 4 (a list of vessels reporting at Customs, Kingston harbor).
Jan. 6, 1876
p.2 Across Lake Ontario In January - The schooner Lem Ellsworth, which had to run back to Port Dalhousie, and lay up early in December, was fitted out yesterday, and left that port at noon bound for Cape Vincent. This is the only instance in which a vessel has fitted out and left that harbor in the month of January.
p.3 TAXING VESSELS
There is one class which has felt taxation a burden in the year past - the vessel owners. Their floating property is yearly taxed at its full value, and this in the best of years is a heavy impost - all the heavier because it is felt to be unjust. Vessels require no plankwalks, paved streets, gas lamps, or a hundred other conveniences for which taxes are levied, and in contributing toward all these their owners are paying other peoples' costs. There are many reasons why Canadian vessel owners should be as lightly taxed as possible, chiefly as the lake trade is a precarious one, often disastrous, as in 1875, to owners' interests, and not least because of the unfair footing on which they are placed alongside of United States craft. These latter enter Canadian ports free of all but the trifling customs' duties, but Canadian boats are taxed yearly on tonnage at the rate of 30 cents per ton in the first American port they enter, and are subjected to higher dues for customs than the Canadian Government imposes on American vessels. There are special reasons in Kingston, too, why vessels should not be highly assessed. The city itself affords no outward cargoes, save in the fall and spring to a few small grain carriers, transhipping business being the chief reliance. The imposition of heavy taxation miliates (sic) against one of the best of industrial employments - the ship building of the port. Capt. Patterson's new propeller was assessed for a tax of $512 before it had taken a trip, although he had spent $30,000 in the city in building it during dull times. Such experiences are too well known not to be widely guarded against, to our manifest injury as a working community. A full tax on Kingston vessels must be deprecated if only on the ground that it would be injudicious, as the example of some owners who have moved their homes and their vessel quarters to Portsmouth and saved money thereby is apt to be contagious. The City Council has, however, once relieved the vessel men of what they must thereby admit to be an unjust liberty of the law, and its petition is now before the Legislature, praying that vessels be assessed but 6 % on their value. This is very satisfactory all round, and we hope to hear of the suggestion being acted upon. The Toronto Council has thrown off two- thirds of the taxes on its vessels for the last year, and an effort is being made there to have the floating property assessed on income only - a very ready way of arriving at a fair tax, and one by which councils will benefit more than through any one fixed rate. A tax on income can be paid equally well every year be it great or small - the higher the tax the better of course must be the means of payment. The vessel men look to the Legislature to afford them some relief not later than the present session.
Jan. 7, 1876
p.2 Arrived - Lem Ellsworth at Cape Vincent.
C.I. - Jan. 5-7.
Jan. 8, 1876
p.3 M.T. Co. - annual meeting at Montreal.
]NOTES[1876 Daily British Whig
(available on microfilm at Kingston Public Library)