The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1892-03-19
SINGLE TAX DEPARTMENT.
SINGLE TAX TRIUMPH IN NEW
ZEALAND.

I'M sntOMFn in NEW
ZEALAND.
Inc tax on land values irresDert,ve
OF improvements, has been adonted in
New Zealand II IN not the single tax
Tor it taxes incomes as well as land val.
ues and subjects improvement values
IN excess Of $4,000 to taxation. But h
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 a3, 900 in value
Notnlng now remains but to increase
snis exemption, either gradually or at
once, until all improvements are ex.
empt and to abolish the income tar
With these simple changes the New
zealand system of taxation will be
ssnctiy In. accordance with the single
tax idea The thin edge of the wedge
home "'A WY
New Zealap4 comprises a eroup Of
ISLANDS. lying 1900 miles east of the
australian continent The group Is
nearty 1000 miles long, and a. the
oFoadest part 200 miles across, and the
area is estimated at 1O4,47i square
miles In 1887, of a total acreage OF
oo'S6i,440. there had been aiienated
lS,31s,511 acres Exclusive of aborip.
ines the Maoris, the population in
creased from 3D. Alb, in 1858, to SIS. 49,
IN 1885. The legislative power is vest
cd in governor and a general assem-.
Oily. consisting of two chambers-the
legislative council and the house of
representatives The proportion of
representation in the house of repre-.
sentatives was, in 1883, one European
member to every 8,675 persons, exclud-
ing natives, and one Maori member to
every 10, 400 natives; the proportion of
voters 10 population being, in 1887, one
90 every 34 Members of the lepislat-
ave 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 1886. the size of land holdings held
oy the largest number of people ranged
from 100 to 200 acres 1926 people hold
ang. in the aggregate, both freehold and
ieaschold. only 9O4. $50 acres. In strik-
ing comparison with this showing, it
appeared, that doutle that amount of
land, 1855, 957 acres, was held by only
20 holders, while GIL. 400 acres were held
oy only four people. The largest hold
lngs aggregated s,070,5 $50, the number
OF holders being 1O6
The value of land holdings now held
by the largest number of people is nm
der fl0o for each holding, 20, 75s own
ers owning only as4s. SOL worth of land.
The value held by the smallest number
OF people is ECO, 900 and over IL own
ers holding Ga, s35,s5 The most valu-
bie holdings. in the aggregate, range
from 100000 to 10000 each, and
amount to 60, 535, 543 worth of land.
owned by Sss people. The aggregate
land value of the colony is ga, 2os, $50
and the number of owners s4,547, of
whom nearly one-fourth go, 752) own
about one-hundredth {es43, 56f) of all |
the land value; and one-seven-thou-
sandth 1D own more than one-fif-
tenth
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. Ballace the lib
eral leader and prime minister, intro
duceG 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 shat pur-
pose, upon all land situated in New
Zealand and on every mortgage of
land" and upon s'all income derived or
received in New Zealand from business
or emolument" The term
land" is SO defined by the bill rs to
mean and include ''all lands, tene-
ments, buildings and hereditaments,
whether corporal or uncorporeal."
and also ''all chattel interests in land,
lin other words, real estate. Certain
specific exemptions of land devoted to
pnblic 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, 1t 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
up to three thousand pounds,
shall be deducted from such assessed
ralue, and any mortgage then due or s
owing upon such land, shall also be de-
1ucted from such value" And to make
The meaning OF this clear. actual val {
ne" is defined as meaning "the capital !
value which the fee simple of land with I
al improvements (if any) could be pur- 4
chased for cash." and improvements I
IS including houses and buildings, 1.
'encing. planting. draining of land. K