The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1891-02-11
SINGLE TAX DEPARTMENT.
TAXATION AND THE LAND VAL
UE TAX,

In the study of question of SO vital
import to a nation as is the question of
taxation, it is Important that it should
he investigated and weighed not only in
its present aspects, but also in it's his
torical features.
therefore propose topresent a few
gleanings from history that may be of
especial interest to those who look upon
the land value tax as the ideal tax.
Space forbids giving more than a brief
glance at the subject; but it may serve
as guide to those who wish to go more
fully into the matter.
The historical study of the subject of
taxation is attended with some diff
Guilty, as most historians, while record
ing battles and court intrigues, have
paid too little attention to the economic
side of history.
The idea that the earth is the COM
mon heritage of man, is as old as hui
man intelligence, and the contributing
of individuals of wealth and services to
the co,nmon good as old as society. But,
so far as can discover, the idea of max
ing every man contribute, not in pro-
portion to his wealth, but in proportion
to the value of natural. or economic OPP
portunities he controls, is matter Of
modern history. Take, for instance,
the Jews. They had a system Of land
tenure to which the lords of England
could give hearty assent; for the land
of a family, even if it passed from pos
session, reverted back each fifty years.
They had system of taxation, but it
was a tenth of the actual product; not
of the potential produce.
The Greeks and Remains also had
highly developed systems Of taxation of
property, occupations and individuals
In renting of the ager publicus, or pub
lie lands, like the Jews they had some
thing akin to land value tax. In Rome
the tenant of the ager publicus gave a
tenth of the agricultural product to the
government called decumon. The oc-
cupiers of pasture lands paid tax on
their fecks called scripton, though the
rate is not known. The salt mines were
rented out and the rent or tax was called
salmon. The other mines were also
rented out by the government.
But in passing, as we may naturally,
from Rome over to England, we find
that while the primitive England that
succeeded Roman domination had no sci
entifc idea of a land tax, yet they had
something that was akin, though it also
was based not upon control of natural
opportunities, used or unused, but upon
actual production. The ship tax, which
might be an exception, was proportion
ed to population. The Danegeld was
p1oportioned to the cultivation When,
after Norman conquest, the feudal sys-
ten began to develop, the Danegeld or
nidage disappeared and the carncate
was employed, a Norman term of sim
liar import. Both the hidage and earn
cate, from which the tax looks its name,
were crude measure of land. The
carncate was: determined by what eight
pair of oxen and plow could cultivate
in one season, and was probably equal
to about one hundred acres.
| Then came the scutage or shield tax,
which the knights, who were also land.
lords, paid in communication of those OBJ
legations to the crown. This was also q
direct tax upon his whole property. Al
the English became more and more ar
industrial people, large proportion O
the taxes very gradually shifted upor
the different forms of industry. Though
| in 1882, dad year." the Landlord
paid the whole tax"
i AS the land owners were also the rul
ing classes it is easy to see how it wa
they gradually transferred the burdens
upon industry, where it largely remain
to this day.
In Cromwells time q656) taxing &C
was passed (see Stephen Dowelrs His
tory of Taxation, vol Ill, pages 70 ant
~ which provides that
The tenants of houses and lands rates
to the tax are required to pay the who'll
tax rate to use such houses and lands
and power is given them to deduct o.
payment of their rent so much tax as
in respect of rent, the landlord ought t
bear. This deduction all landlords, me
date or immediate, according to thei
respective interests, are required to a
, low, upon receipt of residue of rent. /
short, a payment of the tax is consid
cred pro tanto a payment of rent to tn
landlord. Power is given to the divis
ional commission to settle difference
between landlords and tenants.
, The word rent, though, in this act
| .,,oJ x,o% ~ tho ~ ,io% oor1, cou ca r
:, ground rent, but in the popular sens
> According to J. Thorold Roger
(''Economic Interpretation of History,
!. p. 457), Cromwell's heavy direct tax we
;, thrown off as intolerable after the r,
> storation.
In 1851 the great English philosophe
DR.. John Locke, published a pamphl'
!, entitled Considerations on the lowe
- - ing of interest and raising the value
!. money"
: This contains, according to Duga,
Stewart, an eminent lecturer on polite
: economy the first part of this centur
!. the first written advocacy of terrific
~ ial tax, which was afterward develops
:. scientifically by the great French scho
y Of physiocrats, of which Quesney w
70 the founder.
The following extracts will show
tenor:
70 A tax laid upon land seems hard
d. the land owner, because it is SO mu
D. money going visibfy out of his pock'
az and therefore, as an ease to himself, t
il landlord is always forward to lay it
o. commodities. But if he will thorough
IL consider it and examine the effect
.rill find that hf, hung this scanning aa