Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1891-05-16
TAUNTON Questions.

There Is no problem more difficult OF
solution than the taxation problem. For
hundreds, perhaps thousands, OF years,
men of learning, business training, and
leisure have devoted their attention to this
subieot. Schemes innumerable have been
proposed. but not one has ever been sue
cessfil in placing the burthen of taxation
upou shoulders upon which 1t did not
bear heavily. There are students OF the
taxation problem who hold that it IS not
important for the Legislature to levy the
taxes necessary for the support Of the
Government upon any particular class in
the community. rich or poor, seeing that, 50
they contend, taxes will adjust themselves
properly under the operation of the laws
a. Nature. HENRY GEoRGE's theory 10 that
all taxes should be levied upon land, and
consequently that none ought TO be levied
upon personal property nor upon houses
nor upon any product whatever Of human
skill and industry He supposes that that
method of taxation would remove from
the body polite many Of the ills to
which It has so long been heir, and
impart new yigor and new life to the labor
ing masses. We can see no merit, nor
even plausibility, in Mr.. GEoRGE's scheme.
Il is a wild theory. unsupported by any
facts known TO US, and advocated, so far
as we are aware, by few OF no persons who
are well grounded in the principles of po-
itical economy. Peculiar systems Of taxa
ton obtain in few of the States of this
Union. but the controlling theory OF the
lawmakers is that oil property. whatever
its name or nature. should be taxed accord
ing to its value. They would not think OF
levying tax which did not reach, or try
to reach, not only lands, tenements. and
Establishments, but every species OF per-
sonal property. Nor would they think OF
taxing man upon an income when he had
no income. but they would tax the man of
the littls-ewe lamb 60 wit, Q shanty) as
much in proportion TO its value-nay more
than-they would tax the flock of the
nabob 60 wit, his fine mansion). Here
comes in the suggestion that wherever the
law recognizes the obligation Of the Legis-
lature not to tax the first few hundred dol
lars of n mans income (S60O is the exemp-
ton in Virginia, and sometimes moreO 1t
suggests 10 the owner Of a single house
that he ought not TO be taxed on the first
few hundred dollars of the assessed value
of that house.
A few years ago Maryland had tax
commission which thoroughly Investigated
the whole subject of taxation in all its
bearings, and gave to the Legislature and
people of the State fund Of information
and suggestions which has not yet ceased
to do its work in the public mind there.
Professor ELY, Of the Johns Hopkins Uni
versity. was member of that commission.
When we have said this we have said
enough TO convince the intelligent reader
that the report of the Maryland Taxation
Commission is a document worthy of pc
rusal and study by oil persons who feel an
interest in taxation problems in Boston.
We have before us a report recently
made by a special commission on taxation
appointed by the Mayor of that city, in
which report taxation problems are dis
cussed with more or less plausIbility of
argument and q fair show of familiarity
with the principles involved, but by no
means treated with that ability which
marked the long report of the Maryland
Commission. Weshall not attempt to give
the arguments or illustrations of the Bos-
ton Commission, but we will state the
conclusions reached by the Intelligent
gentlemen composing that commission, and
let the reader see how vague and unsatis-
factory is the outcome. We quote as fol-
lows:
SUMMARY.
We are Of opinion:
First. That the attempt 20 tax municipal
bonds results in loss rather than in gain to
the cities and towns Issuing such bonds.
Second. That man should not be taxed for