The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1891-08-15
SINGLE TAX DEPARTMENT,
LOCAL OPTION in TAXATION.


The Boston Herald, in commenting
on a bill which proposes to authorize
the city of Boston to determine in what
class of property its taxes for municipal
expenses shall be assessed, declares it
self strongly and positively in favor OF
two great reforms-first, local option in
taxation; second, the abolition OF taxes
ON personal property.
Taxation, the Herald thinks, should
be regulated SO as to encourage the
growth and improvement OF the locali-
ty, and the locality is the best judge OF
what method to employ; and it the citi-
zens of Boston, whose obvious interest it
is to .soffer inducements for the sue
cessful prosecution of business of all
kinds in their city. can obtain from
the legislature the privilege of regu-
lating their own local taxation, the
Herald is prepared to show them how
they can benefit by the change. 1t
says:
1t is we'll known that the city OF Phil
adelphia has been made one of the
largest manufacturing centers in the
world-indeed, it is claimed by some
that it is the largest-by method OF
local taxation which practically ex-
empts from imposts everything but real
estate. 1t is of great advantage for
manufacturers to locate their plants in
a city that offers these financial induce
ments and, consequently, Philadelphia
has prospered greatly-to much larger
v~ox.c<v,c no INV idea
of-at the expense of Boston.
This is the policy that the Herald ad-
vocates for Boston, and it believes the
people will see the obvious advantages
of such change. But the rest OF the
state might object to the omission OF all
the personal property and movable cap
| ital of Boston from the tax lists, as in
| that case Boston would not pay its
proper share of state taxes; the Herald
proposes, therefore, that all state rei'-
enues shall be raised from taxes on les
acies in succession and collateral inner
itances, as then it would not matter to
any one locality or part of the state
what property any other locality chose
to put on the tax lists, for the assess
ments would be only for local purposes.
A bill to raise state revenues in this
manner has also been introduced in the
Massachusetts, legislature, SO that the
Herald programme is before the people
in practical shape.
It is hardly necessary to point out the
fact that if the exemption from taxa
ton of personal property and movable
capital so-called has been such a bene
fit to Philadelphia and would be such 8
benefit to Boston, the exemption o.
capital in the shape of Improvement
and buildings would be but the neces
sary and logical sequence of such Z
policy. 1t is obvious that to fine mar
for putting up building is as certain I
method of discouraging improvement
and preventing the successful prosecu
ton of business as taxing his stock il
trade or his personal property. Thu
Herald might easily have shown, there
fore, how Boston could far outstriI
Philadelphia in prosperity by simpl,
carrying out this principle to its logica
extreme. In Massachusetts,, indeed, j
is especially easy to show exactly thu
extent to which the taxing of improve
ments is a fine on industry, for tina
state already has a law in force com
pelling the assessors to separate tn
value of the land from the value of tn
buildings in assessing real estate.
Single tax men, however. could hardl,
expect more from any leading pape
than such outspoken advocacy of the re
forms which the Herald proposes
Local option in taxation, such as tn
bill introduced in the New York legisla
ture provides for, or such as this Massa
chusetts bill will effect, is reform tina
win lead to the single tax quicker thai
any other possible reform in stat
laws.