Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-07-02
THE SINGLE TAX IDEA.
II win BE First Put Into Practical operate,
at Hyettsville.

~ VIII Be ktrst Put Into Practical Operation
1t Hysttsville.
The single tax method Of raising funds BY
taxation has been pronounced q theoretical alb
surdity. There has as yet been no practical
test Of this system in this country. By the &C
ton Of the board Of commissioners of Hyattsvile,
Nd, at q meeting Thursday evening It will be
demonstrated whether the single tax theory Is a
practical measure. For the coming year only
the land will be assessed, the improvements be-
ing exempted. This action has more than a
local significance, as 1t is the first instance
Of town in this country adopting this system
as q basis Of taxation. The rate has been in
creased from fifteen cents per hundred to
twenty-five cents. The entire subject was ably
discussed in O report submitted BY George s.
Birth and Jackson n. Ralston, the committee
on assessments. This report gives a brief re-
view OF the progress Of the town in matters OF
TAXATION, a. follows:
When, in the year 1885, we were granted q
charter, by its terms our annual levy of not to
exceed IL cents on the hundred dollars was re-
quired to be placed upon the personal prop
erty, land and improvements in the town. as
shown by the existing assessment roll for state
and county purposes. Under this charter we
levied taxes upon, in round numbers, $s, 400 in
personal property, $105. 900 in land values and
e104 900 in improvements. The inequalities
and injustice Of this state and county assess-
ment were 80 manifest that in 1890 the then
board Of commissioners secured the passage of
an act by the legislature authorizing the town to
make an annual assessment on the same subjects
by three assessors and to levy similar tax upon
the property remaining included therein after
revision by the board. The first board elected
after the passage Of this act unanimously re-
solved to levy no taxes upon personal property,
and this subject of levy, then estimated by the
nfy nj oh in
The following board Qs9l passed a similar res
olution by like vote.
In January, 1892, the then board prepared
and submitted to the legislature (Which en-
acted it, bill dropping personal property
from the list Of the subjects Of taxation and
providing that "the board of Commissioners
are hereby constituted final board of appeal
equalization and control of said assessment, be-
ing empowered with a political view for the
government and benefit Of the community to
make such deductions or exceptions from and
additions to the assessment made by the assess
ors as they may deem just. &c"
The report then argues that the board has
the power to exempt improvements tom taxa
ton and that this power should be exercised for
the benefit Of the community. 1t then con-
cludes:
From our local tax of Is cents on the 800
there was payable last year to the town on q
valuation for land and houses Of S469,024 the
Of land exclusive of improvements) is fixed a,
s369, 709. Levying upon this at the increased
rate now allowed us Of % cents per 800 our
receipts would be $924.27. The treasurer in
forms us that our road tax rebate to be re-
ceived from the county for the coming year
will equal 1926. The result of all this will be
that after exempting all improvements from
taxation our receipts for the year will never
theless exceed those Of last year by $243.
As the beard is aware, We now have the power
to levy special assessments which may increase
our receipts for the year by several hundred
dollars in addition to the amount stated. Al
compared, therefore, with last year, after abol-
ishing taxation on improvements, we will have
very considerably more money to use for town
purposes than any prior board, and, proftine
by their experience and benefited by theiI
work, we may fairly hope to accomplish more
Hyattsville is not a town occupied by wealthy
people. Its homes are modest, unpretentious
and comfortable. 1t has no luxurious man
sions likely to excite the feeling that their occu
pants should be taxed upon their entire pos
sessions. This characteristic Of the town ID
shown by the following table:
Houses assessed for 81 700 and under .. :. 9e
Houses assessed for 81 900 to $4,000 81
Houses assessed for $1,000 ....... {
(Stores included.)
In exempting improvements generally from
taxation we may feel that we are helping nc
very wealthy man. We will be assisting the
modest householder
We earnestly recommend that the board de-
duct and except from taxation all improve
ments embraced in the report of the assessors
The report was discussed at length and Their
adopted by vote Of three to two.
resolution was offered by Mr.. Charles H
Long and adopted providing that the board de-
duct and except from taxation oil improvements
embraced in the report of the assessors and
levy tax Of Is cents per hundred on the re.
naming property, which consists Of land values
exclusively.
Mr.. jackson H. Ralston, who is a member o,
the board, has been an earnest advocate Of the
single tax theory for a number of years past
and it is largely due to his efforts that public
sentiment in Hyattsville has been changed OF
this subject