Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-17
I, has been frequently stated in the discus.


sion Of the project of assessing rental values for
TAXATION purposes, as advocated before the as
scsSment investigating committee, that the
method is employed in various European coun-
tries and has therefore the endorsement OF
practical and satisfactory experience. An ex-
amiation Of the volume Of consular reports to
which reference has been made in this connec-
ton, setting forth European methods Of taxa
ton, fails to disclose any country whatever
which assesses and taxes on drerogs rental
values, as proposed. number Of them, gen.
orally rs part of q comprehensive income
tax. impose q tax upon actual ground
rents and actual rents Of buildings. in
the same way that the income Of personal prop
erty Is taxed. Some of them in addition to this
form Of income tax have another direct tax on
the land itself. In none of them is q building
the average building of the neighborhood.-
imagined TO be erected upon actually uninl-
proved lots with the result Of taxing the lot
owner upon the rental value of a building which
he does not possess. So far as the consular re-
ports furnish information, if Congress should
adopt for Washington this hybrid assessment
half rental value basis, half single tax-the
capital would be the only community under
There are some reasonable grounds of arpu-
ment in favor of taxing actual rental values. or
OF considering such values in determining the
taxable value OF productive property But the
fact that this METHOD is in use in some European
countries is not a strong point in its favor. The
foreign methods Of taxation are subjected by
the taxpayers to Just as fierce criticism as our
own, and the American system is quoted with
Communication by more than one foreign
writer taxation when il differs from that
Of his own country, and the plan OF taxing
rental values has not escaped denunciation by
any means. Our eonsufs do not report the for
eign methods as models for imitation. Austria
has a house-rent tax upon the net amount of
rent received or upon the rental value. Our
consul-general saws: ''1he most noticeable
characteristic OF this law Is its total want of
uniformity" He establishes BY elaborate argu-
ment that ''the Austrian tax system favors
the capitalist and the great real estate owner
and the heaviest tax burden is borne by the
merchant and business man of limited means
and he decides that there is perhaps no Aus
TRAN enactment upon the subject of taxation
which is an improvement upon our own system
except the mode and manner provided for col
rate report on the German system a high state
functionary "a privy chief councillor of admin
istration) is quoted as rejecting upon
1.-THE irrational rental tax" Italy taxes
upon net income, the rental or productive
value of land. The consular report saws: Il
find upon inquiry that, notwithstanding the
patient labor and economy of the agriculturiss
in Italy. the taxes on the produce of the land
are so great as to sometimes compel him to re-
hnquish it This applies only to the tenant.
because it is the product and not the
land itself which is taxed Another con-
sui. speaking Of the general system of
Italian taxation saws: ''Were such a system Of
taxation inaugurated in the United States the
most pacific and quiet man in me country
would, II Is believed, either rebel or emigrate."
The defects Of the English system Of taxation of
real estate are clearly set forth. The tax basis in
that country is the annual worth as distinguished
from the capital value in America The report
says: ''While the English system in some classes
OF eases probable arrives more nearly at the &C
tuai value Of property. the former is more SIM
pie and uniform, and it seems to me to be pre-
ferabie. The various Considerations that have
led me to adopt this opinion were power
fully set forth by Mr.. J. d. Hume.
member of Parliament who some
years ago was at the head of a parliamentary
committee to consider the general subject of
taxation in Britain. and whose opinions on such
subjects carried much weight" The report
Contains much severe criticism of the whole
English system. including an article by Prof.
Thorold Rogers. who pronounces ..scandslousr
the manner III which the taxes are raised.
France taxes the net revenue of
land. the renting value of the
domicile. the windows and doors of all buid-
inss, and pretty much everything else that is
visible. The report says: Taxation in France
Is comparable to an Unsuitable monster with its
covetous eve uron every possible taxable thing.
The agricultural class bear the heaviest burden
of taxation First of all the land paws its heavy
tribute"
In view Of this testimony against the foreign
systems the fact that method prevails abroad
IL not sufficient TO commend it TO us for
adoption 1t must be examined upon
Its merits 1t Is also to lie noted that
actual productive values of actual property
furnish the basis Of assessment in these
countries, and that it has not occurred even 10
ingenious France. which taNes everything yisi-
Die anu tangible. to imagine a building upon an
unimProved lot and to tax the owner upon the
imaginary rental valne Of this imaginary house.
The evil to he remedicIl in Washington's case
Is not that all tax assessments are too low and
calculated on false basis but that some of
them are too low. because the same standard of
valuation Is not impartially applied TO all prop
erty Uniformity of assessment is the great
end 10 be attained. IL thls is hacking no change
IN any other respect will be Of much benefit.
The trst congress OF the National Art Asso-
Citation begins today. II is an organization
which has not only broad. practical field for
good, but a distinct purPose--the removal Of
the tariff from art Ii il no reflection on
American culture TO desire the free admission
OF masterpieces from the old country. Art
cannot be local 1t is universal property. II
recognizes no politics or geographical bound