Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1890-03-27
CALIFORNIA ASSES SMENTS
In thousands Of dollars.

1880. Mdse. Bonds. Credits Total.
San Francisco 16.i46 23l1 5q13 "a, $50
Remain Ter state 1904 70 14.74O 26.g13
1850 1000 s1,713 51,4aa
Remainder State. 15,o4s SIS 6,sil 1851
So,755 LIT 1a,590 4.472
| IMPROVEMENTS ARE PERSONAL PROPERTY.
So much for the taxation of personal
property. But the question still re-
mains, whether buildings and other i'm
provements upon land should be taxed,
or whether the same principles apply to
those things as apply to chattels de-
tached from the land. Unfortunately
statistics on this subject are not as
easily obtainable as are statistics with
regard to chattels; and none whatever
seem to be obtainabIe in Ohio. IN some
other States. however, there are returns
of assessments on land, separately from
assessments on its improvements: al
| though the line of division is nowhere
made sufficiently clear to answer all pur
poses. 1t is obvious. however. that all
principles which require the exemption
of personal property from taxation apply
land. These are really nothing but
chattels attached to land: and the fact
that they arc so attached makes No
difference in their real nature. and
should not lead to their taxation. We
are not. however, at present discussing
this question as one Of principles, but
as one of practical convenience. and
especially as one affecting the interests
of farmers.
FARMERS ELILDING+ WORTH MORE THAN
LAND.
The farmer is apt to cry out against
what he calls the injustice of exempt
ing the magnificent buildings. some
times erected in cities. from all taxation.
forgetting that such building always
stand upon the most expensive land,
while his own farm house and barns
stand upon land of utterly insignificant
value. In adjusting taxation, the only
question of Importance is as to the rela-
tive proportion which Will be borne
by different classes: and it is of no in3-
portance whatever that any single piece
of property should pay much or little.
provided all other properties of the
same kind pay in exact proportion with
it. A farm house, costing $500 to
build. will stand upon a piece of land
which, including the surrounding
garden. on an ample scale, would not
be worth more than S15. But an aver
age city house, costing $4,000 to build,
will stand upon a lot worth at least
5000: while a warehouse, costing $50
900 to build. will frequently stand upon
a lot worth $4,000 So far, therefore,
as the mere value of the land which is
required for the purpose of supporting
the house or building of any kind is
concerned. the farmer would gain
largely by concen trating taxes upon
that and exempting all buildings. But
he holds, in addition to the land up
on which his house stands, u number OF
acres. which he uses for farming pur-
poses and he assumes that these will
be heavily taxed under system of
taxation upon land values alone, and
that thus a larger proportion of the bur
den will he thrown upon him. This is
an entire mistake. When buildings are
exempt from taxation, all other i'm
provements on the land must also be
exempted: and the result of this would
be to assess improved farm lands at nc
higher value than perfectly wild. IN
cultivated land. in the same immediate
vicinity. All fences, all growing crops,
all improvements of every kind, would
be left out of account; and his land
would be assessed only at the value
which it would bring. if it had been
just swept clean by a prairie fire. Very
little considera ton is required to en-
able any one to see that. under such
rule of assessment, the taxes levied up
on farms would be much less, in pro-
than they are to-day, and that such
change in the methods OF assessment
and taxation would result in lessening
the burden of farms and increasing that
of the large towns.
TOWN AND COUNTRY BENEFITED BY
ABoLIsHING PERSONAL TAXES.
Neither would the inhabitants OF
towns be real losers by such a system.
Their opportunities for development
would be vastly increased. They would
he released from ali the burdens which
are now imposed by taxation on i'm
provements and industry; and the in
crease of wealth and prosperity, both in
towns and country. would proceed at an
unprecedented rate.
To BE- co7lf{nufd.