The progressive farmer. [volume] (Winston, N.C.) 1886-1904, 1892-02-16

THE SINGLE TAX
Adopted by the National Conference
of the Single Tax League of the United
States at Cooper Union, New YORK,
September 3, 1890.
We assert as our fundamental prln-
ciple the self evident truth enuncIaCeo
in the Declaration of American Ihde
incidence, that all men are created
eonal and are endowe by their Creator
with certain inalienable rights.
We hold that all men are equally en-
titled tO the use and enjoyment OF what
God has created and of what is gained
hv the general growth and improve
ment of the community OF which they
are a part. Therefore, no n should
be permitted tOh Id natural OppOrtunl
ties without a fair return to all for any
| special privilege thus accorded to him,
and that value which the growth and
Improvement of the community attach
to land should be taken for the use Of
the community.
We hold that each man is entitled to
all that his labor produces. Therefore
no tax should be levied On-the products
| of labor.
To carry out these principles we are
in favor Of raising all public revenues
| lot NCJIOIld1s oOdU0 CObll1OS 1A1A 1CA4AO
pal purposes by a single tax upon and
values, irrespective Of improvements,
and of the abolition of all forms OF
| direct and indirect taxation.
Since in all our States we now levy
| some tax on the value of land, the
| single tax can be instituted by the
| simple and easy way of abOllshlng, one
| after another all other taxes now levied,
and commensurately increasing the
| tax on land values, until we draw upon
that one source for all expenses of gov
eminent. the revenue being divided
between local governments, State gov
| ernments and the General Government,
as the revenue from direct taxes isnOw
divided between the local and State
governments: or, q direct assessment
| being made by the General Govern
ment upon the States and paid by them
from revenues collected in this manner.
The single tax we propose is not a
! tax on land, therefore would not fall
on the use Of land and become a taxOn
labor.
1t is a tax, not on land, but on the
value of land. Thus, it would not fall
on all land, but only on valuable land,
and on that not in proportion to the
use made of it, but in proportion to its
value-the premium which the user OF
land must pay to the owner, either IN
purchase money or rent, for permission
to use valuable land. It would thus
be q tax not on the uee or Improvement
| of land, but on the ownership of land, |
taking what would otherwise go to the
! owner as owner, and not as user.
In assessments under the single tax
| all values created by individual use or
| improvement would be exclude /, and
| the only value taken into consideration
would be the value attaching to the
bare land by reason of neighbOrhOOd,
ETC., to be determined by impartial
periodical assessments. ThuSt the former
would have no more taxes to pay than
I, th6FJpcculaEGF Nh0ahaA !
of land idle. and the man who ON h
city lot erected a valuable building
would be taxed no than the man
who held a similar lot vacant.
The single tax, in short, would call
upon men to contribute to the public
revenues, not in proportion to what
they produce o. accumulate, but in
proportion to the value Of the natural
opportunities they hold. tt would
compel them to pay just as much fol
holding land idle as for putting it to It's
fullest use.
The single tax, therefore, would:
l.. Take the weight of taxation off oil
the agricultural districts where land
has little or no value, irrespective of
improvements, and put it on towns and
cities where bare land rises tp a value
of millions of dollars per acre{
2. Dispense with a multiplicity of
taxes and a horde of tax gatheTers.
simplify government, and greatly re-
duce it's cost.
3. Do away with the fraudE, corrup
tlon and gross inequality ~inseparable
from Our present methods of taxation
which allow the rich to escape while
they grind the poor. Land cannot be
hid or carried off, and it's vaI1he can no
a~scertained with greater ease and GER.
tainty than any other.
4. Give us with all the worlG as nor
feet freedom of trade as now istG ho-
tween the States Of Unfcn thTa
enabling u people to shareJ thro1o5
free exchanges, in all the ADVANTAGES
which nature has given to other COIN,
tries, OF which the peculiar skill of
other peoples has enabled them to at
tain. 1t would destroy tho trusts
monOpolies and corruptions which ara
the o~utgrowths Of the tariff. 1t would
do away with the fines and penalties
now levied on anyone who improves a
farm, erects a house, builds a machine
or In any way adds to the general
stock of wealth. 1t would leave every
one free to apply labor or expend cap
1tal IN production or exchange without
fine or restriction, and would leave to
each the full product of his ~exertion.
s. 1t would, on the other hand, by
taking for public use that value which
attaches toland by reason of tie growth
ana improvement of the community.
make the holding of land improbable
20 the mere owner, and profitable only
70 the user. 1t would thus make it
InpOSsIbIe for s~pecnlatnrs and nnonnnn