The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1877-01-09
A NOVEL TAx sYSTE,I.

Land the Sole BaSls-EVery Own.
or n Sub.COlleCtOr-An llluStrn.
ton.
To the Editor Of the N. Y. Tribune.
SR: In what are called free govern.
ments taxation for the support Of the
State is commonly levied upon the in.
habitAnls in proportion to their ascer.
tainable wealth, no distinction being
made in the rates imposed on the real
and personal property. The failure Of
this plan to secure from each resident an
equitable contribution toward defraying
the expenses Of the government should
satisfy men that they are travelling in the
wrong direction. The frauds practiced
constantly in the concealment Of personal
property, the evasion Of the payment Of
custom duties, and the futility Of the at.
tempt to collect poll taxes, constitute
what are known rs "arrearages," and
form part Of the succeeding annual tax
levy to bepaid Of course by the honest
portion OF the community only. In this
consists the inherent evil Of our present
system.
In order 10 perfect any plan Of taxa.
ton three things appear to be necessary :
First, absolute certainty Of collection;
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 be laid on something that in ils
own essence il indCstructible, incapable
Of being changed in It's form, or OF being
transported beyond the reach Of tho tax
ing power. Ii is obvious that land Is the
sole object that can fulfill these condi.
tions. As to facility Of levy, it ia Nppa-
rent that upon no other species Of prop
erty can a tax, whether specific or al "a.
loren, be laid with equal case and GER
tainty rs upon land. To an intelligent
board Of assessors, with properly pre-.
pared maps, the task Of apportionment
could only be simple. As TO equality OF
distribution il may also be affirmed that
a tax upon land furnishes the only GER
tain means whereby every member Of n
given community may be assessed and
caused to pay his just proportion Of its
necessary expenses. The method Of col
lection in the majority Of cases would, of
course, be indirect. But in this feature
lies its greatest advantage, rendering, it,
indeed, impossible Of evasion.
will suppose the City Of New York
to have adopted the plan Of defraying its
expenses by land tax alone, and n
building TO stand on ground the annual
tax on which Is $4,000. The building
itself is rented to 10 different persons, en-.
gagged in various occupations. The
owner Of the building, in computing the
amount OF rental necessary to make him
an adequate return for his outlay in the
cost Of the ground, edifcc and repairs,
would add, OF course, the increased land
tax under the new system, and apportion
the whole among his tenants. The
clothier who rented part Of the build
ing would sell during the year 100000
garments, ranging in price from 81 to
$50, but each bearing in its increased
price its share Of the tax, paid in the
shape Of rent by the clothier 10 his land.
lord and by the latter to the tax-receivcr.
Water will not more surely find its level
than would tax thus levied diiTuse and
equate itself among all classes Of society.
The practical effect of the measure would
be TO make every landowner a sub.col.
lector Of taxes, his land being the security
for his fidelity.
The advantages and protection afford
ed by an organized community to its
members are purely personal matters,
and under this view it is difficult to per.
ceive the justice oftaxing citizens accord
ing to their wealth. If the property Of
A. Consists OF 100000 worth Of unim-
proved lots, and that Of D. Of house and
lot worth $4,000, the latter, whose house
has the protection of the police and fire
departments, in paying only half the
amount for taxes that A. pays, seems
certainly to enjoy, pecuniarily, the better
position. A. ROBERTSON.
South Orange, v. j., Dee. 81, 1876.