The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1891-04-05
THE SINGLE TAX
Benefits That Would Follow it's
Adoption.
EvADING THE INCOME TAXES
The Present System is Premium on Fraud,
Dishonest and Perjury and OPP
presses the Poor.
To the Editor of THE HERALD:


expense of government. AS all wealth IS
produced by labor acting on natural oppor-
tunities, so all taxes must eventually be
paid by the producers of wealth. 1t is,
therefore, practical for the producers to
endorse that system of taxation which Will
lessen the aggregate taxes. The single tax
on land value will lessen the aggregate
taxes.
We now pay two kinds of taxes, one to
the landlord, which is called rent and which
amounts throughout the United States to
S9S2, 2S2, GOO, and another to the general
government, amounting to $3.50, 1893, Ooo AS
seen, our main burden of taxation is from
the landlords who give absolutely no re-
turn for the enormous revenue that society
permits to be diverted into their cofers.
We now collect an aggregate tax OF Sl5,-
626, $50. Under the single tax system the
landlords would be compelled to dlsgorge
about 80 per cent. Of the ground rent they
collect, or Ss74, O53, 800, thus leaving large
surplus after entirely abolishing the state
and federal taxes. This 1888, 66O, O0l sur
| plus of rent, after paying the usual govern
ment expenses, could be manipulated into
running some of those enterprises now In
the hands of private monopolies. The
cheapness and ease with which the land tax
could be collected would reduce the ex-
penses of government to about forty per
cent, or to about $3.50, 600, 900, leaving a
much larger surplus than above calculated
on for educational purposes, the care OF the
aged and intirm and such other objects as
might be determined on.
| 1t seems useless to continue the argument
further. II we now pay practically Two
sets of taxes and the single tax will abolish
/ rol, 40 OIL IC
tainly gain to the wage worker and CAPT.
talist. The tariff, which is nothing more
or less than tax paid to the manufacture
Ing and mining interests of the country,
would also be abolished under the single tax
| system.
Let US consider our present method of
taxation. The gross absurdities in the sys-
tenn must be apparent to all who will even
casually inquire into it. 1t Expresses the
poor, debauches the conscience of the COM
munity and generally demoralizes the coun-
| try. 1t is the breeder of fraud and the
symbol of injustice and inequality. 1t
makes perjury business transaction and
reduces our courts to mere machines for
dealing out special privileges to some and
burdens to others. The genius of evil it
self could not have framed more iniqui-
tous system.
The details will abundantly justify these
statements l will merely condense few
facts that will show how the tax on per
sonal property is avoided. In the northern
states between the years 1860 aud 1880, real
estate increased in value from a, 564, DOC, DOC
tc $40, 80, 000,0 900 or 100 per cent. But the
value of personal property was s., O15, OOO, 600
in 1860 and in 1880 was s., ST.. 600, 600, an in-
crease OF only 43 per cent. The valuation
of personal property in New York increased
per cent. while real estate increased lis
per cent. In the same state, however, be-
tween 1875 and 1885 personality decreased
Is per cent, in value; in Massachusetts 81
per cent, and in Connecticut over 30 pei
cent. Of course the valuations do not al
all correspond with the truth. Political
economists, as well as practical politicians
have clearly demonstrated that the price OF
land always reflects its accumulated pro-
auctions. 1t has become rule that the in
crease is about the same in both real and
personal property.
The facilities for evading taxation on
personal property in many states are al.
most boun1less. In Massachusetts and
Connecticut, which have the best admins
tered laws on the subject it is conceded
that fully one-third of all personal property
escapes taxation. The dishonest ani
shrewd receive all this benefit while tht
poor and innocent pay taxes in every cent:
worth of property they own. The burden
falls with tremendous force on the widow.
and orphans, whose ignorance and timeditJ
: prevent them from taking unlawful advan.
, tages. In ancient times the torture was
used for the purpose OF extracting true &C
counts. European countries, after centu
rIes of endeavor, abandoned these attempts
and resorted to indirect taxation. But tn,
American people, with characteristic blind
ness, refused to profit by the precedent ant
, with childlike faith thought all that wa
necessary in order to make water run vi
hill was to pile statute on statute, and the,
, endeavored to collect taxes by requiring
more oaths.
The income tax formerly received by tn
federal government, which has been aptl,
called "a tax upon honesty aud premium
or bounty on perjury and fraud" proved
q substantial failure and even could it be col
lected requires lnquisitorial and despoti
+ proceedings and constant interference
: with private affairs. This causes mucl
p irritation between officers and people. T.
: illustrate the inetficiency of the income tai
!, l will show Its workings for few years
In 1868, with federal law taxing all in
, comes over 81 900, only 259, 600 persons pai
a the tax, while at least 100000 more wer
q subject to it. In 1870, when the law wa
r exempting $1,000, only Il, 900 persons PAL
, the tax out of q population of 40, 100000 A
j least 100000 were subject to the tax at tina
time. A graduated income tax is eve
y more easily avoided and more impractical
= of enforcement than the uniform incom
= tax. If the tax is per cent, on the frs
$1,000 1t can be largely collected by requir
ing corporations to deduct it from the pay
;, ment of interest or dividends. But if tn
4 tax 1t per cent, on the first s., 600, 10 pc
n cent on the second, Is on the third and S
. on till it reaches fifty, and even seventy
i've, as some propose, it becomes impossi
BILE to collect as no one will allow NOR
stock or bonds to stand in his name tina
would produce the IS, 600. If any one coul
r not swear to point blank lie he could d
: vide his income among his friends SO as
y bring it to thelowest limit, trusting to thei
It good faith to return it after assessmer
days had passed But supposlng these re
sources failed, how easily it would be fo
the man whose income was many thousand
to give a liberal bride to be allowed to es
cape. So we see an immense corps {
trained officials would be EMPLOYED. whic
would largely add to the aggregate eX
penses of government and avail nothing bu
decentralization of public morals
Thus we see the tax on personal propert
and the income tax are impracticable b,
cause they cannot be collected.
How many now consider the single ia
on land values merely as method of ia,
alton.
1t is urged in favor of this system tbs
land cannot be hid away; its value is easil
ascertained and the tax can be cheapl
collected with little opportunity for frau,
The main question then to consider, /.
Does it or does it not cast all its burden
> upon one class! Is it wrong to exempt til
3 holders of stocks, bonds and mortgages
asked The answer is, DO. Stocks an
q bonds in corporations are merely eviden(
of right in certain real and personal pro
erty. For instance, take railroad stock
L Under the present system the road be-
e rolling stock and all improvements a,
;. taxed Cor rather an attempt is made to ia
them), and also the stocks which mere
represent these things. Thus, taxing tt
same things twice. This is unjust. TT
single tax theorist prOposas To eyam,