The midland journal. (Rising Sun, Md.) 1885-1947, 1890-10-03
SING SUN, CECIL COUNTY. MD, FRIDAY, OCTOBER g.

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man, whether rich or poor, shall pay for
what he gets and get what he pays for.
! The rich should demand no lesS-the poor
are entitled to no more. What the poor
want is not to be favored with so called
| discrimination at the expense of the rich
they want justice, not aims. The true
| definition of a just tax is well expressed in
| Chambers Encyclopaedia under the cap
| ton 'Taxation":
| "Any tax the produce of which is not
returne to the payer in services of gov
| ernment Is an unjust tax" This defini-
| ton may be new to some people, but it has
n familiar ring that will be recognized by
every lover of free government. What
| dignity is herein expressed for the man!
The government is his servant and must
! give account to him of the money intrust-
ed to it. There is definition of Just tax
that expresses the purpose of democratic
| or republican government-self govern
| ment or the equal rights of every man.
But how are we to find what produce of
| the tax is returned to each payer, and
how can we find what tax each person
| ought to pay?
! Certainly each person does not receive
the same value in services returned. So
tax on persons, such as a poll tax, would
| not be equal.
Is there anything man may possess
that will express the value of the services
| of government returned to him! Our con-
| stitution says that all that he possesses ex-
| presses the proportion that he ought to
pay, but am glad that an amendment has
been prepared, and will be offered to the
people for adoption, that will remove this
absurdity.
What raIoffnn hoe tha 1ra ~ fbo
| vicrs of government returned to a person
to the height of his house, the quality OF
his clothing, the character of his furniture
or the size of his bank account? Recall the
list Of services of government which we
know are comprehended in the elaborate
character of our roads and streets, with all
their auxiliaries and appurtenances-
those permanent public improvements that
are distributed east, west, north and south.
Do they in any way stand related to the
industry or sloth of the individual who
uses them? Do they cause one to be indus
trious and saving, and cause another to be
idle and wasteful? If they do, then let the
fifteenth article remain rs it is in the bill
of rights, for it is right that the govern
ment take what it produces.
But we know that this is not true If a
merchant buys an old tumbledown frame
shanty that Is assessed, house and lot,
g, 600, on which the tax is $50, and tears
down the shanty, and digs a cellar. and
builds nine story fireproof building, with
all the modern appliances for extinguish-
ing fire and alarm against burglars, and
even puts in standpipe to protect adjoin-
Ing buildings from fire, why is he reassess-
ed for $300,00 and taxed 5000 years
Was there any relationship between serv-
{aac I'm tha neho ~
once stood there? If So what expressed it!
The fifteenth article says the relation
ship was expressed in the value of the
shanty. Does it mean that the protection
from fire and thieves to which the shanty
was liable justified charge of $50 yeari
If that is so, then how is it that the enter
prising merchant is charged $1,000 a year
when he has reduced the liability of fire
and robbery? But perhaps some one may
think that the great value of the services
distributed by the streets is enjoyed more
by the merchant with his building so well
equipped for business. So it is, but he is
only using privilege that the owner of
the frame house also possessed but did not
use. The cost of the services of the streets
has not been increased by the nine story
building; the liability of public expense is
actually reduced.
The privilege to use the service is worth
no more to the owner of nine story build
ing than it was worth to the owner of the
shanty, and the owner of the shanty
charged the merchant all this privilege
was worth when he sold his worthless
shanty. 1t was not the frame shanty the
merchant wanted; he wanted the privilege
of using the services Of the street at that
point, and when he had torn down the
chon nfxy 4 o1a =
he broke the ground to dig his cellar,
there, exposed to view, out of doors, i'm
possible of concealment or evasion, was
the simple value of the privilege to use all
the services of government returned to
that point; it was expressed in the price he
paid for the site.
We have found that the various services
of government for which taxes are levied
in Baltimore may be reduced to one gen.
eral service-the service of the street.
1t does not require argument to demon
strate the self evident truth that city lot,
considered by itself, without regard to any
private Improvement, has no other value
than the value OF the privilege of using the
service of the street returned to it. Real
estate dealers understand this truth thor
oughly. II you wish to buy a lot the dealer
will point out to you each separate service
| of government returned to it.
He will mention the perfection of the
drainage; the width and pavement of the
street; the market facilities; the accessi-
bility to the center of the city; the con-
venience of rapid transit on the streets,
and of gas In the streets; the service of
water, the police, the fire department, and,
what is not the least important to lot for
residence, the fact that a public school is
within few minutes walk for the chill
dren. When the dealer shall have named
all the services of government returned to
that lot, and has also placed the price upon
it, you will then see two things very dis.
tinctly-frst, that the services of govern
ment are all distributed by streets; and
second, that their value is expressed In the
value of the privilege to use them, and ia
returned to the land fronting on the
streets.
II you buy the lot and build house you
will discover also that the worth or value
OF the house will never exceed what 1t will
cost to reproduce it, and that from the day
1t is finished it will decay and be worth
less and less; so that no matter how elabo-
rate may be the services of government re-
turned to you they will not prevent the
depreciation of the house; that whatever
increase in value of your property the ex-
tension OF these services may occasion
will attach to the lot or site alone
1t will then appear to you that Just tax
would not fall upon your improvements
which bears no relation to the services of
government returned to you; but that 1t