Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1890-10-11
SINGLE TAX DEPARTMENT.
THE PLATFORM
Adopted Mt the Conference of Single Tax
Clubs.

the Declaration of Am 3rlcn lndepenu-
ence, that all men are created equal
and are endowed by their Creator with
| certain inalienable rights.
We hold that all men are equally en-
titled to the use and enjoyment of what
! God has created and of what is gained
| by the general growth and i'm
! provement of the community OF
which they are part, Therefore, no
one should be permitted to hold natural
opportunities without a fair return
to all for any special privilege thus ac-
corded to him, and that value which the
growth and improvement of the COM
munity attaches to land should be taken
for the use of the community.
/ We hold that each man is entitled to
all that his labor produces. Therefore
no tax should be levied on the products
of labor.
To carry out these principles we are in
favor Of raising all public revenues for
National, State county and municipal
purposes by a single tax upon land val
ues, irrespective of Improvements, and
of the abolition of all forms of direct
and indirect taxation.
Since in all our States we now levy
some tax on the value of land, the sim
gle tax can be instituted by the simple
and easy way of abolishing, 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 be-
tween local governments, State govern
&c Nd tln ,nt,t 90
the revenue from direct taxes is now
divided between the local and State
governments, or, a direct assessment
being made by the general govern
ment upon the States and paid by
them from revenues collected in this
manner.
The single tax we propose is not a
tax on land, and therefore would not
fall on the use of land and become tax
on labor.
1t is tax, not or land, but on the
value of land. Thus it would not fall
on all land but only on valuable land,
and on that not in proportion to its val
ue-the premium which the user of land
must pay to the owner, either in pur-
chase money or rents for permission to
use valuable land. 1t would thus be a
tax not on The use or improvement of
land, but upon the ownership of land,
taking what would otherwise go to the
owner as owner, and not as user.
In assessments under the single tax
all values created by individual use or
improvement would be excluded, and
the only value taken into consideration
would be the value attaching to the bare
land by reason of neighborhood, ETC.,
to be determined by impartial period.
cal assessments. Thus the farmer would
have no more taxes to pay than the
speculator who held a similar piece OF
land idle, and the man who on a city lot
erected valuable building would be
taxed no more than the man who held a
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 pro-
portion to the value of the natural op-
portunities they hold. 1t would compel
them to pay just as much for holding
land idle as for putting it to its fullest
, use.
The single tax therefore. would
/. Take the weight of taxation off OF
the agricultural districts where land
has little or no value irrespective of i'm
provemcnts, and put it on towns and
cities where bare land rises to value OF
millions of dollars per acre.
.. Dispense with q multiplicity OF
taxes and horde of taXgatherers, SIM
, plify government and greatly reduce its
cost.
3. Do away with the fraud, corruption
J and gross inequality inseparable from
our present methods of taxation, which
, allow the rich to escape while they
grind the poor Land can not be hid or
carried off, and its value can be ascer'
tanned with greater ease and certainty
than any other.
!, 4. Give us with all the world as per
feet freedom of trade as now exists be
I tween the States of the Union, thus en-
, abling our people to share, through free
/ exchanges, in all the advantages which
I, nature has given to other countries, o.
5 which the peculiar skill Of other people
, has enabled thom to attain. 1t would
destroy the trusts, monopolies and cor
ruptions which are the outgrowths o
a the tariff. 1t would do away with the
' fines and penalties now levied on an,
r one who imrrovesa farm. erects house
: builds machine, or in any way adds t.
the general stock of wealth. 1t woulC
. leave every one free to apply labor o
expend capital in production or exchange
. without fine or restriction, and woulC
!. leave to each the full product of his ex
!. ertion.
1 5. 1t would, on the other hand, b.
a taking for public use that value whicl
/. attaches to land by reason of the growtl
!. and improvement of the community
make the holding of land unprofitabl
!. to the mere owner, and profitable onl
+. to the user. 1t would thus make it i'm
] possible for spectators and monopolist
q to hold natural opportunities unused O
/ only half used. and would throw open
I labor the illimitable field of employ
d ment which the earth offers to man.
| wou1d thus sol va the labor OrOblam Il