The Kinsley graphic. [volume] (Kinsley, Kan.) 1890-1940, 1892-05-27


ton of the single tax limited the re-
suits would 1e the same, but iHs sless .
marked degree but under the opera
tiou of the single tax unlimited" there .
would be taken as am annual tax the .
greatest amount offered bv auv individ-
ual annually for the use of the land I 1
freely and without reserve coucsde that /
this course would force land owners ]
TO either improve their land or abandon F.
it TO those who would. But why inn I
prove it If they must pay its fall rental /
value as taN2 Ia order that F.
they may rent both the land .
and the improvements TO % tenant, ]
from whom they would receive both the 1
land rent or single tax and also the cur
rent rate of interest, sinking fund, in-
surauce, etc, for the improv eJ.IC uts- I
From whom would the tenant crtsln
the money 10 pay the land rent, or
single tGN2 From his customer or pa
trons- OF course, such tu1z being ucces-
sarily included in the price of an he
sold and of an services he rendered
Thus the people as consumer would
pay for the business ''eEpioiLevs' the
license tax Tor their occupancy of these
. valuable lands which single takers
assure us would pay the bulk of the
taxes The profits pertaining 60 the
occupancy of locations or Sites 4ur
business purposes, is what creates land
values The varying scale st profits
pertaining TO various localities or sites
. rs what causes tine difference i'm the price
OF land The single tax, by obviutiug
+ the necessity ON the part of capital of
making any Investment of money i'm
/ land would give capitalists "a monopoly
| of as many of the choice locations as
/ they were able to improve. while the
rent for the improvements would give
/ them interest upon every dollar they
+ had invested
H d ID q
I always viii be paid by those who uc-
I Cupy such sites TuNes upon residences
] cannot be shifted living i'm houses or
I habitatious not being an income pro-
I ducing business. The single tax must
/ be paid by an owners of residences who
/ occupy the same and 10y all tenants who
] occupy other mems residence buildings
. Economic rent and all taxes levied
/ upon lands occupied for profit MAX
. ing or inc1me-pr1duciug busiuesses
. are, under the present system,
I shifted onto those who buy and con-
sumo the goods, wares and commodities
. offered for sale ON such luuds-thosc
/ who hire the services of professional
men occupying such lands and those
I who patrouizs banks OF loan offices To-
Gated upon such lands such would re-
. main the case under the single tax sys-
] TEN Under the present system land
taxes are part of and included in rent
of occupied lands Talking the whole
of rent as 90 tax and changing it's name
from rent to single tax viii not change
the law governing it. To is uuueccssary
for me to allude to the fact that all
taxes levied upon goods wares and com
modities, offered for sale, add to or iu-
crease the price of such goods and com
modities and are shifted" onto the con-
sumcr. the dealer, merchant or seller
only paying any portion thereof as he
consumes "a certain proportion of the
goods aud wares upon which they are
levied.
And so it is 70 the end of the chapter.
all taxes levied upon personal property,
except such as is kept for use and not
for profit, fthe very kind that should
not be taEcd are shifted onto cousump-
tipu and paid by the people iu proper
ti8u TO their ability to consume. But
/ there is an exception When we get 20
the farmer occupying his own land or
the land he osteusibly owns we find
the exception to- this general rule. In
the case of "a retail mcrchuut doing "a
profitable and prosperous business the
goods he sells are burdeuCd with the
following charges
First cost OF goods
Freight.
Rent (which includes land owners
tazes1-
Taxes on mcrchaudisc-
SinlSing fund for repairs and iusur-
auce-
. Clerk hire, light fuel, etc.
Interest ou capital invested.
A comfortable living including rent
of residence.
Ect profit
If business should be poor, or comPe-
titiou sore and prievous, the merchant
may first lose his net profit, next the
interest upon capital invested and at
last cut down his living expenses to bed
ness and avoid bankruptcy without
impairiug his capital Whenever busi-
o. ness fails 90 provide the funds 20 cover
- the other items he must gradually
. trench upon his capital until he must
borrow muuey OF go into bIulrruptev-
. . " he le doing business upon borrowed
capital ue can only lose his net profit
Z and cut down his living eNpeuses-tht
. interest upou his capital he must pay.
p Now what have we determined
r I7ir=l-ALaFsHaut's gross profit reprgaen
70 wages for their labor including feed
r cloyhiug, fuel and shelter. Second
. Merchants net profits represent aug
b wages they may receive iu addition 20
r or brzides board, clothes and lodging
BE- Thiru-I3ef1ra merchants can obtain
- their food and clothing, without usiug
- their business capital for that purpose
- they must have succeeded iu shifting
b their rent Including taxes upon lant
p .
p their goods and Uuresr onto their Gus
Re- TONERS the general public. FOURTH
o. they ply any taxes upon "a residenc
l owned and occupied by them or reu
.- (which includes taEes) for reute,
b residence. they must collect it from
d their customers or impair their busiucs
3; capital. Thus we huds First undo
IS the present system rent including
s. taxes upon land and building. 80 far O.
is concerned valuable land. occupied 10
s. income producing busiuessesr is an indl
20 rect tax upon consumption "ecouomi
% rent less the taxes on land going q
.r the enrichment of land owners as sucl
IS while rent upon buildiugs. less the tax
goes to enrich the owners of buildings
r. the entire building rent, including
% taxes, being also uu Indirect tax up0l
% cons uHpLiun5 land owners, building
.r owners and all merchants busiues
-s czpioitars and middle mel
q simply paying their per eapiu
b. . proportion as consumer IN
d r.