The great West. [volume] (St. Paul, Minn.) 1889-18??, 1892-06-17
SCIENTIFIC TAXATION.

SCIENTIFIC TAXATION.
DOES the Single Tax System Possess the
perfection Claimed For It BY Its Advo-
Gates?
Taking in this communication the
burden OF my argument where I left
on In my last article, we are now ready
10 examine the present condition of the
! farmer as relates to taxation under the
present system and his relationship in
req ard to the three items, rent, interest
and 'rofit, and also the changes in such
conditl. N and relationship that would
be effecte.t by the Inauguration Of the
single tax system
Let US first klance at the condition Of
the tenaAt farmer. Single takers 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, y 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 forget the
fact that land under cultivation,
without buildings, rents for just
does with buildings 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 is charged
for plowed land, with no house or past
ure. ''But," says our single tax
friend, she would pay no other tax"
All, there! what about the tax upon.
valuable lands" in the cities and
towns? Have 1 not clearly demon
strated that the farmers and their de-
pendants constituting two fifths 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 taNes would be lightened
by just the amount Of direct and indi-
rect taxes mot rent or land taxi now
included in the price Of goods, wares
and commodities.
I 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,
profitable or income producing bust
ness. Under the present system, to be
upon an equality with merchants and
middlemen, the farmer should be able
to include in the price of his products
the following items:
Economic rent, Interest upon value
Of bare land).
Improvement rent, Qnterest upon.
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 1Ss9-90:
The annual balance sheet of cotton farmer
owning 800 acres of land and cultivating $50
acres estimating wages at 81 per month, would
show about as follows:
To farm and improvements. ...........3 10000
To stock and implements. ........ 1,5O00G
To provisions an provender. ......... 5O0O3
To hire hands sufficient to secure crop
at 20 acres to hand at 63 cents per
day Observation-Disclosures. $685. %
To use of Implements, land improve
mentS and decline in value Of stock,
etc.. NEUTRALITY-SUSPICIOUS.. 10000
To clothing for family of four persons. 10000
To doctors bills. Observation-Disclosures. 5000
To taxes on So 900. INSTRUMENTATION. $500
Total inveS tment. ...:............. .S14, 800 %
RECEIPTS.
By produce go acres Of cotton 1853 Is
pounds lint cotton per acre, at cents
per pound acknowledgements 3,80628
Farm, implements and pro-
- 10, sO62s
Net loss to farmer annually ........ s 4saOo