Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1890-02-09
EVILS OF TAXATION.
BumbalO Points Out the Bad Feat
ures of the Present System.
ASSESSMENTS ON REAL ESTATE.
Two Inducements Held Out for the I'm
prOVement Of Property.
RHVsNUE THAT FINES MIGHT YIELD.
rMnrrrrS ron THE p1srArcH.I

representative sn0uld pc carefully CHOSEN
for his sobtiety, fidelity, intelligence and
unimpeachsble integrity.
These necessary characteristics are not al
ways found in those aspiring to public life
and to positions of trust and confidence.
One reason is that men possessing those in
valuable charms of character can rarely be
induced to come forward and stand the bull
batting, slanderous attacks on their own
and on their forefathers characters, which
they would experience if they sought off ce.
Such men are not wanted by the common
| politician; but it is only by men of this
| kind that assessments for taxation, espe-
cially, can be adjusted honorably and cor
rectlv so as to have the rich, the poor, the
politician and prominent men share the tax
burdens alike, according to their wealth.
Assessors should be good men, get good
salary and hold Office during good behavior.
! Generally the man who makes assessments
of values knows very little of anything ex-
cept so much per day for all the days he can
| put in and LOYALTY to his political managers.
If he finds in his ward political or person
al enemy too often he assumes that that man
has not been paying enough taxes, and at
| once his values are raised; but If he finds a
personal or political friend on his books that
mans property depreciates. That is a de-
plorable tendency of human nature. 1t takes
intelligence, honor and integrity to assess
friend and foe alike.
Touegot, an eminent fnancier, once said
that taxation was the art of plucking the
goose without making it cry. If that is so,
the art is lost, for the geese cry out loudly in
most communities nowadays. Taxes are not,
and have not been, properly assessed or dis
frih tod rnnr in
tion for his frame house and his little lot, 20
x120, where he could not swing a cat by the
tail, than does the man further up the street
with fine lawn, with trees and shrubbery
and q splendid mansion, because the wise
assessor has not been able to make a proper
distribution in the values.
NO INDUCEMENT FOR IMPROVEMENT.
That is one way to look at it-but there is
another. How much has that poor mans
property been enhanced in value by the fine
house, lawn, flower gardens and trees and
paint that his richer neighbor has put upon
his place? Does not every such improve
ment on street enhance the value OF the
whole neighborhood? A coat of paint and
lawn mower, or even coat of whitewash
and junk wagon will make property far
more valuable than if it were allowed to be-
come shabby, Grown, rusty and to 60 to seed
generally. But the cry goes up: "1f
improve my holding the assessor will raise
my assessment and my taxes will be in
creased" And so it is. By the present
able fnanciering premium is put on dirty
and rickety buildings, or else patent front
is put in, but the building still ranks the
same, and the taxes are not increased. There
are no premiums put on or induce
ments offered to build fine buildings.
There is no inducement to owners
or outside capitalists to come here and build
grand buildings like those which are going
up in all Eastern and Western cities. We
have half a dozen large modern buildings, q
drop in the bucket of what there should be
and would be if there were not such high
valuations and taxation.
In Vienna the old city wall was thrown
down 20 years ago, and the ground it occu-
pied and the ground outside of it, which had
been reserved tor military purposes, was
made into beautiful Ringstrasse, with rows
of trees on each side of it; and
exemption from taxation for ten years
was granted 10 anybody who would
build certain priced house on the new
boulevard. The consequence was that in
q remarkably short time, the Ringstrasse
was lined with lovely houses and beautiful
grounds, and to-day Vlenna's taxable value
is doubled. Instead of squeezing out or dis
heartening man from building, why would
not it be better to adopt liberal plan to en-
courage the building of fine houses, or the
beautifyiDg of old ones, by granting say
three years exemption from taxation on new
buildings of particular kinds and values. It
could be graded so that all might partici-
pate in the benefits. One year a man stands
out Of his money while building, and he
should have two years to catch up in the
interest and encouragement to build more
Every building that he puts up is a benefit
to the whole neighborhood, and enhances
the value of all property in the vicinity, as
we'll as the city.
RATES PER FOOT FRONT.
There is another thing which should be
closely looked into and that is, that all
assessments per foot front on a square of
realty should be uniform. If person or
firm should be forced by business to buy a
certain piece of properly, held at fabulous
figure, from an indisposition to sell or a
knowledge of the purchasers desire to buy,
all OF the other frontage on that square or in
that neighborhood should certainly not be
assessed at the fancy price paid by that one
compulsory purchaser. That is not a true
basis of valuation; neither is it a true value
when some unfortunate person is compelled
to sell at low figure. The assessor should
have intelligence enough to discriminate.
The assessor should be versed in house.
Building somewhat, and should know the
values of building material and of wages,
etc., so that he can put an approximate
value upon any building, from palace to
pigstye.
Tbe County Commissioners and the City
Controller should have the appointment of
these men, and should be held accountable
for their dOings. Assessors should never be
elected.
Indirect taxation, such as exists in En-
gland, has its good and its bad features. It
levies the duty before goods get to the con-
sumer, so that the tax does not fall on the
one who pays it. That would not work in
this country, as the Government is the only
indirect tax gatherer. But there should be
large tax on dogs and cats, cigarettes, fur
niture and dead electric wires. Water
should be sold by meter. There should be
limit of 300 saloons at q license of 81, 500.
A small tax on luxuries would hardly be
noticed, although tax on salt was prin-
cipal cause of the French Revolution.
Great Britain's revenues from tea, coffee and
stimulants is $3.50, ,000, 900 annually.
TAXES BASED ON RENTALS.
1t has often been suggested that a fair
way to tax property would be through its
rental value. That would seem to be i'm
possible. A house might be rented for a
certain reason, location may be necessary
and the lessee agrees to give very large
rental for it. The neighbOring houses of
like quality must necessarily, by law, be
assessed at the same value. as no man can be
assessed more than another for a similar
property. A large lot in the center of the
city may be held for years for an enhanced
price, having no house, or perhaps a shanty
on it. That property is an obstruction to
Aha raiobborhood aud as there xvooId ne NJ