Barbour County index. [volume] (Medicine Lodge, Kan.) 1880-current, 1892-06-08
SCIENTIFIC TAXATION.

Does the Single Tax System Possess the
Perfection Claimed For It BY Its Advo-
oates9
Taking up in this communication the
burden of my argument where i left
off in my last article. we are now ready
to examine the present condition of the
farmer as relates to taxation under the
present system and his relationship in
regard to the three items, rent, interest
and profit, and also the changes in such
condition and relationship that would
be effected by the inauguration of the
single tax system.
Let us first glance 1T the condition of
the tenant farmer. Single taxers will
cordially agree that the landlord takes
all he can get, hence the tenant farmer
pays as much as any other man will
offer. This Is Mr.. Georges economic
rent" so that the tenant farmer will
pay as single tax, just what he now
pays as rent. Oh, no, have not forgot
ten the improvements, nor the bare
ground" racket. Nor do I forget the
fact that land under cultivation,
without buildings, rents for just
about as much as the same land
does with buildinga Nor the further
fact that in many localities, in fact
nearly all over the northwest, one
third or two-ffths Of the crop pays
for farm, including, house, pasture,
etc, etc, while the same rent L. charged
for plowed land, with no house or past
ure. But" says our single tax
friend, che would pay no other tax"
All, there! what about the tax upon
valuable lands" in the cities and
towns? Have l not clearly demon
strated that the farmers and their de-
pendants, constituting two dfths of the
consumers Of the United States. must of
necessity pay two-ffths Of the single
tax levied upon all lands occupied for
income producing businesses? They do
that now," you say? Certainly they do,
and admit that under the single tax
system their taxes would be lightened
by just the amount of direct and indi-
rect taxes (not rent or land taxi now
included in the price Of goods, wares
and commodities.
1 am inclined to believe that upon
the whole the single tax might tighten
the burden of the tenant farmer.
How is it with the land owning
farmer? Farming is, or should be. a
profitable or income producing busi-
ness Under the present system, to be
upon an equality with merchants and
middlemen, the farmer should be able
TO include in the price ct his products
the following items:
Economic rent, Interest upon value
Of bare land).
Improvement rent QnfAreet uno,,
cost OF improvements).
Sinking fund for repairs and replace
ment Of buildings, fences, work, stock.
machinery and Implements
All taxes paid by him.
Food, clothing and fuel.
stopping at this point, the farmer Is
exactly upon an equality with the
merchant, who barely makes a comfort
able living out of his business after pay
ing all charges. including rent, interest
and taxes. Anything more the farmer
may receive is the equivalent to the
merchants wages, or net profits.
How, then, does it fare with the land
owning farmer?
The following item from the pen of
Harry Tracy shows how it Jared with a
cotton farmer In the crop year of Isso-oO:
The annual balance sheet OF cotton farmer
owning 800 acres Of land and cultivatfn0 go
acres estimating wages at go per month, would
show about As follows:
To farm and improvements ........s 10000
To stock and implements ....,......... 10000
10 provisions and -provender. 5000
To hire hands suflcient 70 secure crop
at % acres TO hand 81 o cents per
oaT % Ca R6