Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-26
The as.essment invertigation report Is .n In

The assessment investigation report il an in
genious and able single-tax argument, termin-
ating illogically in a failure to recommend the
single tax. Henry George dominates the re-
port up to the point of the practical recon-
mendations of legislation, and is then deposed
The document has the appearance of a compro-
mise, the majority of the committee sppa-
rently tclersting the argument for the single
tar on condition that its legislative enactment
should no. be proposed. This discrepancy be-
tween premises and conclusion, involved in
elaborate reasoning in support Of a method Of
taxation which is not recommended. destroys
to certain extent the effectiveness Of the re-
port. The impression produced upon the
reader OF the document is much the same as
that made upon the wondering spectators by
the strategy Of that redoubtable king of France
who
with forty thousand men
Marched up hill and then-mArched down again. -"
The advocates before the committee OF q real
estate tax, based on rental rather than selling
values, on the European as distinguished from
the American practice, will, if they are not
single tax men ard followers Of Henry George,
be somewhat concerned at the attitude in which
the report skillfully places them A tax upon
the actual rental vaiue of improvements after
the European fashion imposes burdens upon u
man in proportion to his energy, shrewdness
and public spirit in making his property pro-
ductive. and is Numerically opposed TO the
principle of the single tax. But the able
champion of Henry George who prepared the
report by an ingenious word jugglery substi-
tutes average rental value Of the neighborhood
for actual rental value rs the proposed basis of
taxation, completely reverses the nature of the
rental assessment project, and is thus enabled
to warmly commend the advocates of the latter,
treating them in effect a. genuine though un-
conscious Henry George men. This delicious
Bit Of pleasantly will be appreciated by every
body except the victims who by this magical
transformation act are converted ''al unbe-
knownst to themselves. and. perhaps, against
their will into Disciples OF the single tax idea.
For il is very clear that if every lot in a neigh
borhoOd improved or unimproved, is to be
taxed not upon its actual rental value, but upon
the average rental value of the average house Of
the neigGborhoCd the same tax for improve
ments IL imposed upon every lot. whether i'm
proved or unimproyed, and the effect is the
same as if no improvements whatever were
taxed
hailE Ol tne lacss ueNeIOPeu oF tue rePofs,
while prior to the investigation vaguely known |
to exist, will prove of value to the community, !
when presented in this definite shape, by en-
phasizing the necessity Of a correction of un- !
just inequalities in assessment So far as the !
report tends. it does in several WAYS to cause
the same standard of valuation to be uniformly |
and impartially applied to all property in all !
sections of the city by a fair, intelligent
and continuous assessing body, it will promote |
the welfare Of the community. The |
capital wants equitable assessments and taxa |
ton 1t does not yearn, however, to be made |
the field Of experiment for novelties in tax leg |
islation, of which the practical application is |,
not ventured in any state. Washington does |
not care to be the apOtheearys cat, to be dosed |
experimentally with each dubious compound |
before it can safely be offered to the public.