Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1891-07-02
SINGLE TAX DEPARTMENT.
TWO IMPORTANT QUESTIONS.

single tax advocate is called upon to
answer:
1) Are there not unearned incre-
ments in other things besides lands?
(2l Can not tax upon land values
be shiftedo
When l say these questions are diff
cult, mean that it is not always an easy
matter to convince, even intelligent peo-
pie, that buildings, e. g., do not IN
crease in valuation as population in
creases; or that on land values is I'M
like most other taxes, i. e., can not be
recovered from some person other than
the one upon whom it is levied. How
ever plainly single tax men may see
these truths. it must be borne in mind
that the ultimate adoption of the single
tax proposition depends upon the con-
version of our opponents, or at least
those of them who are thoughtful, to
our views. / offer the following sug-
gestions, not as containing anything
original. but as possibly helpful in GER
tain emergencies:
In the first place, it ought to be I'M
derstood that when we assert that there
is no unearned increment in anything
except land, we are stating general
truth. We are not denying that there
are fluctuations in the values of labor
products or of land. But while increase
of population is accompanied by no in
crease in number of natural opportuui-
ties, it is accompanied by more than
proportional increase of labor products.
Consequently, while the price of land
tends to rise, that of labor products tends
to fall If a person starts from, say. Ports
mouth, n. H., and proceeds to the sum-
init of Mount Washington, he will fire.
quently find himself going down hill
before he reaches his destination; but,
upon the whole, his ascents will amount
to more than his descents by several
thousand feet 1t seems to me that his
progress inland is fair illustration of
the course of land values in most, if not
all, civilized countries; and his return
to the seashore likewise illustrates the
mode of the decline of the values of
labor products.
The writer had the following instance
brought to his notice as an example of
unearned increment in house:
A man leased lot of land for period
of ten years at the rate of 500 per year.
On this lot he erected house costing
So, 900, from the tenants of which house
he received during the first year $3.50,
But population began to increase in
that vicinity, and the second year he re-
ceived $500 from his tenants, and the
year after $500. Had not that house in
creased in value, and was not the in
creased value due to increase of popu-
lation? Now, the average assessor and
the average real estate dealer know
that the house was not worth any
more, in fact not quite so much, at the
end of the third year as it was when
first erected. They know that if the
house had been destroyed during the
third year, that it could have been re-
placed for IS, 900, unless building ma
terials and the wages of labor had mean
time varied appreciably. They know
that no insurance company would in
sure the house for any more
than it would cost to replace it,
or if company did do so it
would not keep its contract. But there
are many intelligent people who have
to have these things distinctly pointed
out to them. Clearness of statement
and frequency of repetition are essential
to the removal of doubt upon such
poiIlbS tiIlS. CdICdSL SpOhCh VI
printed does not do one bit of good
Prof. Seligman, think it was, cited
the improvement of wine in quality as
it grows. older as a case of unearned in
cremenf, and / have heard the same
citation made more than once since the
meeting at Saratoga last September
It does not seem to have occurred to the
man of letters, and possibly it has not
occurred to others, that he might as
well have called attention to hill of
growing corn as a case of unearned IN
crement. The farmer brings certain
elements into juxtaposition, and leaves
nature to do the rest. 1t is generally
considered that he earns about all he
gets out of cornfield. The producers
of wine do precisely the same thing
that the farmer does-bring grapes in
contact with press of some sort. the
juice in contact with a vessel, and the
vessel in contact with a cellar or other
storehouse. Labor makes the press,
the vessel and the storehouse, the ulti
mate object of all which appliances is
to retain the wine in a position where
it may be affected by natural forces or
processes. Probably wine producers
in the end 'costs about all it comes
to-
Congressman f. G. Horn recently
cited the case of colts developing a
2:13 gait as an example of unearned in
crement. But horsemen know that
colts of uncertain pedigree do not often
develop that rate of speed, and that the
training of trotter is task which few
men are equal to.
But it is not my purpose to attempt
to meet all the instances of alleged I'M
earned increment to which my atten-
ton has been called. 1 merely wish to
remark as in the beginning, that while
it may be plain enough to us single tax
men that there is no unearned lncre-
ment except in land, nevertheless. it is
not so plain to other people, and it be-
hooves us to deal with every alleged in
stance of such increment in other things
in a careful and thorough manner,
above all, avoiding even such faint sus-
picions of sarcasm as the writer may
have already laid himself open to in the
course of this article.
AS to shifting the tax on land values.
it ought to be understood that the prop
oSition that such tax can not be shifted
is a general one, as is likewise the prop
osition that a tax imposed upon an arti
Gle in the course of production can be
shifted. Nobody. so far as | am aware,
asserts that under no circumstances
whatever can tax upon land values be
shifted, or under all circumstances
no