Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1891-06-11
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-nrst, 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-
", and the locality is the best judge of
what method to employ; and if the citi-
zens Of Boston. whose obvious interest 1t
is to offer 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 well 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 a method of
enpts from imposts everything but real
estate 1t is Of great advantage for
manufacturers to locate their plants in
city that offers these financial induce
ments, and, consequently, Philadelphia
has prospered greatly-to much larger
degree than most persons have any idea
of-at the expense of Boston.
This is the policy that the Herald adj
voeates for Boston, and it believes the
people will see the obvious advantages
of such a 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 rev.
enues shall be raised from taxes on leg
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 bene-
fit to Philadelphia and would be such
benefit to Boston, the exemption of
capital in the shape of improvements
and buildings would be but the neces-
sary and logical sequence of such
policy. 1t is obvious that to fine man
for putting up building is as certain
method of discouraging improvement
and preventing the successful prosecu-
ton of business as taxing his stock in
trade or his personal property. The
Herald might easily have shown, there
fore. how Boston could far outstrip
Philadelphia in prosperity by simply
carrying out this principle to its logical
extreme. In Massachusetts,, indeed, it
Is especially easy to how-exactly the
extent to which the taxing of improve
nents is a fine on industry. for that
state already has law in force COM
polling the assessors to separate the
value of the land from the value of the
buildings in assessing real estate.
Single tax men, however could hardly
expect more from any leading paper
than such outspoken advocacy of the re-
forms which the Herald proposes
Local option in taxation. such as the
bill introduced in the New York legisla-
ture provides for. or such as this Massa-
chusetts bill will effect, is reform that
viii lead to the single tax quicker than
any other possible reform in state