The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1892-10-29
SINGLE TAX DEPARTMENT
SINGLE TAX IN THE FEDERAL
DISTRICT.

SINGLE TAX IN THE FEDERAL
DISTRICT
Hepert Of the Committee to Investigate
| the District Of Columbia Assessment.
CONTINUED FROM LAST ISSUE.
If the national government should as
sumo the entire cost OF the district gov
eminent only the landowners would be
benefited, since they could still de-
mand the full rental of land regardless
of tie fact that it had been relieved of
taxation. The effect of such liberality
toward the federal district on the part
of congress would be to increase enorm-
ously the few large fortunes and to
drive great number of. citizens into
narrower quarters. Indeed the report
declares that it would have tendency
to make it more and MORE difficult for
government employees to live within the
federal district and moderate salaries
The single tax lesson is then driven
home by the report in this fashion:
Analysis shows that the rental value
of land does not arise from any expcnd-
iture of labor or investment of capital
by the owner of the land. The value
which the owner of land may create by
the expenditure of labor and capital is
a value which attaches to buildings or
improvements. The value which at
taches to the land itself comes from the
growth of the whole community. 1t is
this growth and improvement of the
community itself which has given to
land in certain parts Of the federal dis
trict a value amounting to over three
million dollars an acre. If the owners
of this land had left their land idle, if
they had been absentees or idiots, this
value would have attached to the land
to the same extent and in the same man.
ner. 1t comes from the growth of pop
ulation and general improvement, and
is primarily due to the fact that this
particular place has been selected as
the site of the National capital Thus,
every one who adds even temporarily to
the population and business of WASH
ington does something to add to the
value of the land, something to increase
fund which may be taken to defray
all the expenses of government without
levying any tax on legitimate property
or improvement or which will in any
way increase the cost of living. No
matter how he lives, so long as he lives
here, every resident must directly or in
directly contribute to the rental value
of land. In this way every resident,
and, indeed, every sojourner, may be
said, in what he pays for the use of
land, even though it be for a single
nights lodging, to pay just tax, suf-
ficient to provide for the legitimate ex-
penses of the local government and to
make the most ample public improve
ments. But If the individual landown-
ers are permitted to put the proceeds
of this tax in their pockets and taxes
are then levied that fall on use and con-
sumption, the body of citizens are
really twice taxed.
Having made the single tax argu-
ment, the committee concludes that the
principle of combining the assessment of
taxes in the district to the annual
value of land would do essential justice,
but as the assessment of land by its
annual rental value involves a radical
change in American custom, the COM
mittee concludes that it would be suffi-
cient to assess upon the selling value
and exempt all improvements from tax
alton.
Mr.. Johnson's colleagues agree with
him in his argument, and in his conclu-
sion, but the report states that when
the proposition was made to recon-
mend the insertion in the new district
appropriation bill of clause providing
for the assessment of taxes solely upon
the selling value, Mr.. Johnson's col
leagues dissented, and the recommends
ton accordingly provides for the assess
ment of taxes upon improvements as
well as upon land values.
The clause to be inserted in the APP
preparation bill, however, provides for
the assessment of real estate only upon
the amount it would bring if sold under
ordinarily favorable circumstances.
Appended to the report is a table
showing percentage of increase in the
value Of lands and in the value of inn
provements, and the percentage of in
crease in the total assessment and the
percentage Of land values to total as
sessments in Washington city from 1880
to 1898. The estimate for 1893 is based
upon the careful examination of twen-
ty-seven typical blocks. 1t shows an in
crease of l60 per cent in land values
and of per cent in improvements.
The proportion of land value assess
ments to the total assessment in all
these years varied from As to So per cent.
In the tentative assessment for 1893 it is
70 per cent.
Another table shows the same facts
as to the whole district. Other tables
show comparisons of the proportion of
value of the improvements to total value
in business blocks and occupied by small
houses.