Feliciana sentinel. [volume] (St. Francisville, La.) 1877-1892, 1891-06-20
SINGLE TAX DEPARTMENT.
LOCAL OPTION IN TAXATION.

The Boston Herald, in commenting
on 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-frst, 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 LOCALE
ty, and the locality is the best judge of
what method to employ; and if the citi-
zens of Boston, whose obvious interest it
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 rcgu-
,ating 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 method of
local taxation which practically ex-
cmpts 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
mcnts, and, consequently, Philadelphia
has prospered grcatly-to Il much larger
degree than most persons have any idea
of-st the expense of Boston.
This is the policy that the Herald adj
vocates for Boston. and it believes the
people will see the obvious advantages
of such n change. But the rest of the
state might object to the omission of ali
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.
cnueS 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.
\ 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.
1t is hardly necessary to point out the
fact that if the exemption from taxa
ton of personal property and movable
capital So-callcd has been such a bene-
fit to Philadelphia and would be such Il
benefit to Boston, the exemption of
capital in the shape of improvements
and buildings would be but the neccs-
sary and logical sequence of such n
policy. 1t is obvious that to fine a man
for putting up building is as certain a
method of discouraging Improvement
and preventing the successful prosecu-
ZION of business" as taxing his stock in
trade or his personal property. The
Herald might easily have shown, there
fore, how Boston could fur outstrip
Philadelphia in prosperity by simply
carrying out this principle to its logical
extreme. In Massachusetts,, indeed. it
is especially easy to show exactly the
extent to which the taxing of improve
mcnts is n fine on industry, for that
state already has a law in force com
polling the asscssors 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 outspolen advocacy of the re-
| forms which the Herald proposes.
Local option in taxation, such the
bill introduced in the New York legisla-
| ture provides for, or such as this Massa-
| chusetts bill will effect, is a reform that
will lead to the single tax quicker than
| any other possible reform in state
lnxvR