New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-01-05

In the OF tho State Tne transive power or
reflection OF personal properly niso e
land off cities ana Ia tho niucIeut 81
tons OF the same city, stonryards, coal yards, and
feedstores are not found IN the cr'wned and most ya
able parts of Broadway and Waist; but the business
reaurinr the largest amount OF stock capital transfers.
OF transactions WILL and does by natural laws eonoen
trate there
TAX ON ALL LANDS TAX ON ALL PERSONAL
PROPERTY.
T Land as we have seen, receives Its value from the
amount OF personal property expended on u, ana the
pressure demand OF personal property and
use possess and occupy It, and therefore the taxation OF
all land values is taxation Of the personal property
the cause aud sources which give, establish, produce
aud measure these land values; and H. after pers0n
has been taxed In the land Vdne the sulJecs o.
its competition aud creation, another tax - sepdL"ey
all personal property was Ivy law excluded forever ron
Manhattan Island II - evident he lann hI , , wou
first landed here. The land In THIS CITY, through al to
stages Of its growth, has Increased IN 'a,ue ".
ton to the amount of labor, and capital whie g.
Is accumulated labor that have been expended upon IT,
aud that are or may be competing for IT, Inc reltve
value OF land OF city a cOnpired Win tue Vaue
land IN another city or district Is aIsays aepenent
upnn the amount Of labor and capital making demand
for It's and occupation each city or district rus
natural law of competition Is iounn as pfeNoussS
shown, TO regulate the value OF land IN part OF
city, compared with Elolber section OF tile SAM
Tue tax unoccupied lands Is PAD ana accuhu''e,
by the owner and viii always form part OF tae cost OF
the land ANA the owner will require rent on th1' por
ton OF the cost when the lana WI ee 3eeupiea anu
,he nersonaI nroneTty that will lie placed upon It, The
is greater tnan the parts tue taxation Oh ana
must include the taxation Of Its uses, ns contents
and aIl that rests upon H. Is prouucpu, t11u
EXPENDED. manufactured, or trdnpoF,eo on IT. ~ ~
IA fc ION OF law, personal property Is lnagineu 70
be separated from Land hut in TACT u IS always phy
cally uuited with IT, rests upon and Is part OF as
whole Tao States Of Louisiana and Kentucky formerly
cd that Wero real estate ana huJcct 10 M
the laws pertaining to the mortglging sale, and
descent of real estate; the statute OF Wisconsin now
real OF the rolling STOCK OF ralroh1s ana
which may be moved at a speed OF 50 miles an hoar
T.pen lkaVVis - A n
stutonaly enact, hat they do not change me fact tna
of property are capable Oh DelhE hoveu
FROM place TO place Nor do laws which enact that
personal property is separated from real estate aites
fact that 10 IL always upon IL ana part OF
1t and value to it, Toe Legal hcton Is useIIl
If clearly understood aud not arTsyed aga1st TACT.
was religious dogma or fiction that the world docs not
turn upon ITS axis but TINS fiction and the
extorted confession of Calico LED MN never
Tnere is composition among land owners but land rs
whole "a m6nOpOly there has been 1ound no snosti-
tute 1t, and all goods and ehatels mst pay Tor INC
of the ground they occupy ia AL ne ram.atlons OF
production, sac and consumption. fersOhal pToPIy
only land IN distrDltiVe FORM, or loraple ianui
lnova6Ies, resting ana produced on oIher lSnd anu
value to It, TIo fung apple Whlch led sir Isaac
Newton - discover me laws OF ~ Nioh MIS Ica' 90
tate the aud personal property on inc ground
but It still Oh land, aud was DIrdtned Win Tue Jaw
Of graYitdtiou taxes IA lic usS oI the nu IoF
production. alike On the ground ana on tue Tree. -
All should be levied upon 30 broad pise mere
FORE moderate Ete as 10 prevent thel III theIr
inclicnts from acting more as pfohnlti0h thIh as
rrveuup law real lte tax Is The DrOadest tax that
be imposed; 1t includes eVeytuhR ana rehais Az
otcr local OF State Implications aud uuneoo iSiry
A tax
importers Is tax on IMPORTATION; tah on sneeP is
"A tax on wool; astdmp tax on mtic-bONcs Il a tax on
matches tax On wages Is tax on All tue PRODUCES OF
labor TAX on loather tiA On 'oe ,aA ON OuAss
ia tax on the contents Of boxes, and these usr atoms
Indicate that effective, although 1t may not DC
levied in every fOrm' combination ana deVelopineht
winch article may assume All forms OF personal
property the subjects OF the use OF land and must DC
reached by q aggregate land values, which Will
always be produced Increased or dmlnished IN proper
ton amount Of labor aud productive capital ex
pended upon competing for the and occupancy VI
the land. Land OF itself cannot be said to have
value, aud LIud values are mere representative
values Of labor and productive capital
Land personal property So insepardby blended
married ana allied that the whole OF the one is
a tax whole Of the other 1t Is evident that tax
whether levied the farm or the products of tho farm
and II is not levied these products while IN
also evident THAT he will pay TIE farmer much less,
and thus the tax must fall upon the farm Thea why tax
value OF the farm uniform, economical and trust
worthy basis OF taxation ana leave she tax to ADJUST
itself by natural laws of competition, on The products In
all stages of Transformation
Bat It is true that Often the personal property which
gives value to "A particular lot or land be
that lot, and be qilSe distant, but stu labor and
PERSONALITY give tie aad Its entire o yag aud i T 10
The capital Which keeps IA motion factory wiz give
value to land for considerable distance for Increased
production of food for operatives and Tor their resi-
denees and other and thus the capital OF the manu-
featuring establishment Will be naufesuy reflected
upon these laEds, and viii be taxed there. Personal
propory IN Gdnsitt through StaIe, on railroads,
TaroadS: and the pro iuct of Land exshanged for
taxed imports impart value t. our warehouses. resi-
dences raj roads ana lands and tnus gives us revenue
by TRANSMIT OF iand values rejected both from the
imports and Cue articles exchanged for them
AN EQUAL LEVY IMPLIES EQUAL DISTRIBUTION.
In Philadelphia, Montreal, England, France, and
wherever personal property has been excluded from
taxation and an exclusive burden real estate has
been adopted It has been found that realty is most
Efficient equitable. economical. and vgIlaHt taxool
ecOr and tax-1istribuor and has demonstrated that
complicated and inquSit"rlai system OF separate
taxation of goods and chtcls 10 wholly unnecessary,
obstruction 70 trade, an In ury to production, an
unnecessary invasion OF the privacy OF human affairs,
cultural lands England have Deea sold az nlg $500
per real property 10 Lon sells higher than In
comfort welbeng. and prosperity Of the and md
die classes is PROBABLY greater III Phiadelpha than III
diffusion of taxes Will produce harmony between
classes. and VIII tend 10 concert OF action among
classes TO reduce the amount or aggregate taxation
sEbects Of taxaton natural laws viii impose the bur.
den equally upon all persons and property. Man i'm
poses taxes, but there s divinity or natural law which
diflses them, and thus there Is solidarity between
the primary taxpayer and those who pay the taxes
that difus5d and repefcussed. The owner OF aad
equally win inc owner OF persona property or inc
system OF taxation aud really is less subject 10 burden
when the tax imposed solely upon land than would
II the tax levied by troublesome and annoying
system OF taxation OF personal property or labor. II
these principles denied IT must be assumed that all
taxation hostile ACT, and that in all matters Of
ton classes are always In Deligerent attitude 10
eacn other and that certain cllsses must combine
10 form majority to Cypress q minority.
This is sad and erroneous view VI human nature. and
full comprehension OF the true principles of aIatoa
will lead US to believe that appropriate taxes will reach
by adjustment equation, and diffusion. all persons aud
Things, aud in harmony with the idea that "a
always hostile TO his flOwman, but recprocaly joined
with nm in all matters OF public burden Natural laws
VIII exempt any member OF a community from tue
burden OF uniform taxation OF all the subjects OF the
mpOst he who breatAes, produces, aud consumes
pay those taxes.
Mr.. Sherman said that at future time, he would
explain that the present system OF personal tax ofon
results In taxes the property the
same year by several States, cities, or municipalities,
and In many instances by foreign countries before the
property reaches this country. This multiplication OF
taxes the property IN the same year