The midland journal. (Rising Sun, Md.) 1885-1947, 1890-02-14
Tax on Land.


property, on mortgages, single tax, Henry
Georges heresy," etc., that the public and
especially Ike farmers, are curious to learn
something about it, The following is the
platform of the George, or single tax party,
which the millionaires designate the Henry
George heresy," as published in his paper,
The Standard:
SINGLE TAX PLATFORM.
The single tax contemplates the abolition
Of all taxes upon labor or the products Of
labor-that i5 to say, the abolition of all
taxes save one tax levied on the value of
land, irrespective Of improvements.
Since in all our states we now levy some
tax on the value of land, the single tax can
be instituted by the simple and easy way Of
abolishng, one after another, all other taxes
now levied, and commensurately increasing
the tax on land values, until we draw upon
that one source for all expenses of govern
ment; the revenue being divided between
local governments, state governments and
the general government, as the revenue from
direct taxes is now divided between the To-
cal and state governments, or direct as
sessment being made by the general govern
ment upon the states and paid by them from
revenues collected in this manner.
The single tax is not tax on land, and
therefore would not fall on the use of land
and become tax on labor.
1t is tax, not on land, but on the valne
Of land. Thus it would not fall on all land,
but only on valuable land, and on that not
| in proportion to the use made of it, but in
proportion to its value-the premium which
the user of land must pay 10 the owner,
either in purchase meney or in rent. for
permission to use valuable land. 1t would
thus be tax, not on the use or improve
ment Of land, but on the ownership of land,
taking what would otherwise go to the own
er, and not as user.
In assessments under the single tax all
values created by individual use OF improve
nent would be excluded, and the only value
taken into consideration would be the value
attaching to the bare land by reason OF
neighborhood, etc. Thus the farmer would
have no more taxes to pay than the specu.
lator who held similar piece of land idle,
and the man who on city lot erected a
valuable building would be taxed no more
than the man who held similar lot vacant
The single tax, in short, would call upon
men TO contribute to the public revenues
not in proportion to what they produce or
accumulate, but in proportion to the value
of the natural opportunities they hold. 1t
would compel them to pay just as much for
holding lend idle as for putting it to its
| fullest use.
The single tax, erefore, would
| Take the weight of taxation off of the ag-
ricutural districts when land has little or
no value irrespective of improvements, and
put it on towns and cities where bare land
rises to value of millions of dollars per
acre.
Dispense with multiplicity of taxes and
horde of tax1 atherers, simplify govern
ment and greatly reduce its cost.
DO away with the fraud, corruption and
gross inequality inseparable from our pres
ent methods Of taxation, which allow the
rich TO escape while they grind the poor
Laud cannot be hid or carried off, and its
value can be ascertained with greater ease
and certainty than any other.
1t would, on the other hand, by taking
| for public uses that value which attaches to
land by reason of the growth and improve
ment of the community, make the holding
of land Improbable to the mere owner and
profitable only TO the user. 1t would thus
make it impossible for Spectators and mo-
nopoiss to hold natural opportunities I'M
used or only half used, and would throw
| open 10 labor the ilimitable field of en-
ployment which the earth offers to man.
1t would thus solve the labor problem, do
away with involuntary poverty, raise wages
| in all occupations to the full earnings of
labor, make overproduciion impossible until
all human wants are satisfied, render labor
saving inventions blessing to all, and
cause such an enormous production and such
an equitable distribution of wealth as would
give to all comfort, leisure and participa-
ton in the advantages of sn advancing
civilization.