Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1892-01-14
SINGLE TAX DEPARTMENT.
SINGLE TAX TRIUMPH IN NEW
ZEALAND.

New Zealand. It is not the single tax,
for it taxes incomes as well as land val
ues, and subjects improvement values
in excess of E3. 900 to taxation. But it
provides, as definitely as perfect sim
gle tax could, for the single tax on land
values as to all lands whose improve
ments do not exceed G3, coo in value.
Nothing now remains but to increase
this exemption, either gradually or at
once, until oil improvements are ex-
empt, and 10 abolish the income tax.
With these simple changes the New
Zealand system of taxation will be
strictly in accordance with the single
tax idea The thin edge of the wedge
has been inserted, and driven half way
home.
New Zealand comprises group of
islands, lying 1900 miles east of the
Australian continent The group is
nearly 1000 miles long. and at the
broadcast part 200 miles across and the
area is estimated at 104,47 square
miles In 1887, of total acreage of
66. s61, 40, there had been alienated
1888, 511 acres. Exclusive of aborig-
ines the Maoris, the population in
creased from SO. AS, in 1858, to SIS, 4s2
in 1885. The Legislative power is vest
ed in governor and a general assem-
bly,, consisting of two cham bers-the
Legislative council and the house of
representatives The proportion of
representation in the house of repre-
sentatives was, in 1883, one European
mem Der to every 6,675 persons, exclud-
ing natives, and one Maori membe to
every 10, 492 natives; the proportion of
voters to population being, in 1887, one
to every "a. Mem bers of the legislat-
i've council are named by the crown for
life; they are the only obstruction to
progressive legislation. The liberal
party is the most advanced political
party in the world
In 1856. the size of land holdings held
by the largest mum Der of people ranged
from 100 to 200 acres 5, 926 people hold
ing, in the aggregate, both freehold and
leasehold, only 9O4. $50 acres. In strik-
ing comparison with this showing, it
appeared, that doutle that amount of
land, 1,S35.957 acres, was held by only
26 holders, while Gil 400 acres were held
by only four people. The largest hold
ings aggregated 3,07o, 500, the number
of holders being 1O6.
The value of land holdings now held
by the largest number of people is I'M
der e1oo for each holding. 20, 1872 own
ers owning only g843. 561 worth of land
The value held by the smallest number
of people is e20o, 900 and over, II own
ers holding s4 s35, s63. The most valu-
BILE holdings, in the aggregate, range
from 100000 to 100000 each, and
amount to go. 535, 543 worth of land,
owned by 33s people. The aggregate
land value of the colony is ISL, sos, $50
and the number of owners 84,547. of
whom nearly one-fourth Go, 1881 own
about one-hundredth (es43, SGD of all
the land value; and one-seven-thou-
sandth 1D own more than one-fif-
teenth
The condition exhibited by these fig
ures has made the land question a
prominent one, and Sir George Gray,
the most influential man in the colony,
has been openly committed to the
single tax for more than ten years.
At the present session of the general
assembly Hon. J. Ba1lace, the lib
eral leader and prime minister, intro
duced bill for land and income as
sessment. This BILL which has now
become law. provides that taxation
shall be levied at stated rates in the
pound sterling, in accordance with an
annual act to be passed for that pur-
pose, upon all land situated in New
Zealand and on every mortgage of
land,'' and upon ''all income derived Or
received in New Zealand from business
employment Or emolument." The term
land" is so defined by the bill as to
mean and include ''all lands, tene-
ments, buildings and hereditaments
whether corporal or uncorporeal."
and also ''all chattel interests in land
in other words, real estate. Certain
specific exemptions of land devoted to
public or semi-public uses are made,
and up to this point there is to single
tax men nothing particularly crafty
ing in the law.
But the law does not stop here. In
directing the mode of taxing real es-
tate, it provides: Every person and
company, being the owner of land. shall
be liable to tax in accordance with this
act, and such tax shall be assessed and
levied upon the actual value of such
land; but the value of improvements
upon all land owned by any person or
company up to three thousand pounds,
shall be deducted from such assessed
value, and any mortgage then due Or
owing upon such land, shall also be de-
Quoted from such value" And to make
the meaning of this clear, ''actual val
ue'' is defined as meaning 1.-The capital
value which the fee simple of land with
all improvements Gf any, could be pur-
chased for cash." and improvements
as including houses and buildings,
fencing, planting, draining of land,
clearing from timber, rub or fern,
laying down in grass Or pasture, and
any other improvements whatsoever,
the benefit of which is unexhausted at
the time of valuation
The general land tax Is supplement-
ed -sita a graduated land tax, by which
land ranging in value from G5. 900 to
e21001O and upwards, is to be taxed at
eighth of a penny in the pound on land
worth from E5, 1000 to G1O, 900, to one
penny and six-eighths in the pound on
land worth eo10,0 900 and upwards. And
if the owner is a nonresident. or alb
sent from the colony for three years,
the graduated tax is to be increased by
90 per centur. In assessing the grad
uated tax, all improvements are ex-
empt; and, therefore, this feature of the
bill is in every sense, except the vary
ing rate, single tax feature.
That the significance of this measure
is fully appreciated by the leaders of
the party is apparent from speech
made at Wanganui by the premier. on
Of +n1