New-York tribune., 1877-01-05
A NOVEL LAX SYSTEM.
land THE SOLE BAsIs-EVERY OWNER SUB
COLLECTOR-AN HLUsTRATICN.

COLLECTOR-AN ILLUSTRATION.
TO the Edftor OF The Iribane.
SIR: In what arc called free governments
taxation for the support of the State is commonly levied
upon the inhabitants i'll proportion to their ascerainable
wealth. distinction being made in the rates Imposed
on the and personal property The failure OF this
plan to secure from each resident equitable contrbu-
ton toward defrayIng the expenses Of the government
should satisfy that they travelling in the wrong
direction The frauds pr1cticcd constantly in the con-
ccament Of personal property, the evasion OF the pay
ent of customs Duties and the futIiiy OF the attempt
to collect poll taxes constitute what are known as
arrearages" and form part of the succeeding annual
tax levy paid of by the honest portion o the
community only this consists the inherent evil Of
our present system.
perfect any plan OF taxation three things
appear TO necessary First absolute certainty OF col
lection; second, facility Of levy; third, equality OF the
distribution of the tax In order that absolute certainty
of the collection of the tax may be attained the TAX
should laid something that in its own essence is in
dcstructibe incapable of being changed i'll its fori or
being transported beyond the reach OF the taxing
power obvious that land is the sole Object that caI
fulfill these conditions. AS to clity OF levy ii is appa-
rent that upon other species OF property can tax,
whether specific or I'D raioreh be laid with equal ease
and certainty as upon Land To intelligent board o!
assessors with properly prepared maps, the task ol az
pOronment could only be simple As to equiity oI DIS
trbution may also be affirmed that tax upon land FUR
the certain whereby every
given community may he assessed ana caused 10 pay
his inst proportion of its necessary expenses. The
collection i'll the majority OF cases wOuId, OF
course ndi But in tnis feature lies tS greatest
advantage, rendering it, indeed, Impossible OF evasion
1 will suppose the City II NewIOrk 10 have adopted
the plan defrayng fs Expenses Land tax alone and
a building TO stand ground the annual tax on when
ia $4,000. The building itself Is rented To 10 Inherent
persons, engaged i'll various occupations The owner %
the building in computing the amount Of rental neces
sary to make HIM adequate return for his outlay IN
the cost ground edice, and repairs, would add, OF
course the increased inG tax under the new ~ STEM ad
Yfinn he VII
WHO rented u pdI the building would sell during the
year 10 ZOO g.rI ranging IN price from 81 to 500
hut bearing in its iacTra>ed price ITS share 01 ic
tax paid III the shape OF rent by the coter 20 his land
lord and by the latter to the taX-recciyer Water VIII
not more surely find It's level than would tax thus
levied dse and equate itself among all classes or
society rhe practical effect OF the measure would be
to make every landowner subcOllector OF taxes, Lis
land being the security for his fidelity.
Tue advantages and protection Afforded ny an organ
lZed community It's members purely personal mat
teIs and under this view it is difcut 10 perceive the
Justice OF taxing citizens according 10 their wealth H
the properly A. consists Of 100000 worth of unl-
prOt ed lots and that Of t. house and lot worth
$50 900 the latter, whose house has the protection OF
the police ana fire departments IN paylho only laf the
tor taxes that A. pays, seems certainty 10 enjoy
pecuIiarily, the better position a. l.OBEkIsON'
south orange ". j., Dee. ~, 1876.