The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1889-04-16
The Banner on Taxation.

1t insists that all revenue for the support OF the
government should be derived from tax on lana
only. In referring to this subject, in former
issue, we presumed that the term land was
used by the Banner in the full legal significance
of real estate, which implies everything that IS
fixed 10 the freehold, and includes all improve
ments upon it, such as houses, fences and cult
waited fields and fruits. 1t now appears that
what he means by " land is the soil IN It's
natural state without any of the additions
of skill and labor. Now his proposition IS clearer
He would impose all the taxes on the naked
land, Invested of all improvements whatever, or
of any human agency that imparts additional
value TO it, He reasons that land, being free
gift from the Creator, and not made with hands
temporal should bear all the burthens OF govern
ment and that to tax any other property, even
the improvements on the land is taxing brain
and muscle" and his bowels of compassion are
greatly moved thereat. If the gift only is to be
taxed, tt hen it must be valued at what it is worth
as al rem, or in other words, as it came from
first hands-and any value which it may have
acquired by reason of the employment of "brain
and muscle" is not to be taken into account
when it is valued for purposes of taxation.
The question might be asked here, is land worth
anything without the application of " brain
and muscle" but we will pass that by.
Now, what is the value Of the land
in its wild state, just as it came from the hands
of the Creator, and as it passed into the posses
sion of the Government, the first proprietor? This
is the basis according to the Banner, upon
which the assessments must rest for to value 1t
for anything acquired by human agency would
be infringing upon the exemption demanded for
brain and muscle" Should the land lie in the
heart of a busy town, or near railroad transpor-
tation, it is a condition that is due to brain and
muscle" (for the buildings of towns and rail-
roads are the work Of brain and muscle, y and
must not be deemed any more valuable for pur-
poses of taxation than if it is located fifty miles
away from town or railroad 1t may support
the handsomest and most valuable block OF
buildings on Broadway, or it may be the bed OF
railroad worth 100000 per mile, yet its tax
able value can he no more than if it had never
been touched by the hand Of progress and i'm
provement And if it should be vacant, unim-
proved lot on the business thoroughfare of
great city, it must nor be taxed as city lot
for that is an appurtenance that is due to work
of brain and muscle" and did not belong to the
land in its natural condition.
This is the logical and legitimate conclusion
from the position taken by the Banner Let us
see how such a system would work in Florida
Bear in mind the land must he valued outside Of
any improvements or any conditions attached
to it which are the result OF human agencies
The nlicc fixed by the Government on The land
in it, wild state is The best test of its original
value, for sales have been slow at that price
We are not aware That more shan 1925 per acre
has ever been charged by the United States
The State lands have been held at much les,
and very large quantity sold at p cents per
acre To be entirely fair, however, we will
put AL the land at 81 % per acre. There are
90 600 900 acres now assessed for taxes. There
is no hope Of is reaching more than "a 100000.
The most land rem tininy unsurvcyed, together
with that surveyed AMI held bY the govern mcnt
and state, and such other aS will escape taxation,
will make up the other - 900 900 acres com
prsing the area OF Florida This 1900 900
acres at 81 % p.y acre. will make $50 900 900;
which, acc prding 10 the b amer, must pay all
taxes To support the S ate and County Gov
ernments ii is necessary TO raise revenue from
the people by tax amounting to 5000 900 annu-
ally. This will require sessmcnt al 30 mills
on The dollar, or 3 per cent. Of the taxable prop
erty Bat in some localities il would be much
worse In The county of d wal, where 800 900
Is required for county purposes and $33 900 for
State plrpOs", its A. 0J0 acres OF land, at is
primeyal value would be assessed at - cents
on the dpla-; AMI tn, owner of forty acre
tract, upon which poor farm II reside in
a humble cottage, would pay Al his SO worth of
land, $12 30 to exempt the brain and muscle rep
resented in HE fine books on Bay street and the
lines of railroad incrsectlns the rich civ Of
Jacksonyille If the city f.th.rs Of the me,rop-
Oils would have their $4,000 of proposed bonds
noatnd, they will have to give some better assn
rance Of the payment Of interest than the lcvying
of tax on the bare ground on which it is built
brreft of any value derived from the skilln
brain and def hand of nun
Bat the further We pursue the subject the
more absurd the position Of the Banner seems.
Oar TREND has caught on TO the Single tax"
idea OF Henry G 4orge, and carried il to an OK
IRENE which that drelmer never dreamt of.
Georges idea is to tax real estate only, but he
means everything comprehendel by the term
real estate, all improvements o! every de-
cripion which belong 10 the soil.
When our sources of revenue are confined to
property not the product of :" brain and muscle"
our State exchequer will be easily taken care of,