Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1892-06-02

This is about the period of the year
when the municipal assessor commences
his rounds. He goes to each rate-pay.
ers premises. and places a value on tho
property If Tom Jones possesses q
half acre lot which he uses as q garden,
the half acre is valued according to the
annual rent which it would produce.
This is all right enough but If Tom
Jones, who is wage-earner, and works
ten hours day in factory, works two
or three hours q day on his lot, night
and morning, and builds himself a place
to live in, then the half-acre lot is as
sessed for a much higher value, and the
work that Tom Jones has done on his
lot is taxed very heavily, and Tom Jones
has to pay a considerable sum OF money
every year as consequence OF having
been industrious. Is this wise or
just system? Is it wise or just to tax
a mans industry? If it is desirable to
discourage improvements then no bet
ter plan could be adopted than to in
fiict legal penalty on any man maxi
ing them. That is exactly what
the law does at present, and the law
tells Tom Jones very distinctly that IL
he makes any improvements on his
half-acre he will be fined so much
every year. II Tom Jones does not pay
the fine, then his half-acre is seized by
the law and the county treasurer sells
it for taxes. Common-sense appears to
point out that Tom Jones should pay an
annual sum for the use of his half-acre,
for the reason that land is the common
heritage of the human race, and II oEe
man has exclusive possession of a piece
of it he should pay the human race for
the privilege, but Tom Jones labor Is
his own and he possesses the right OF
enjoying what his labor produces, and
therefore ii is unjust for any individual,
or any combination of individuals to
seize a portion of the produce of his
labor and confiscate it to their own use
and benefit. The assessor, If he were
instructed to assess justly, would there
fore assess only land values, and would
levy no taxation on the improvements
made on the land. This is the principle
involved in the single tax movement
which is making rapid progress. The
proposal is to levy the whole taxation
on land values, and to liberate the
people from every other tax. The
single tax league makes the following
explanation:
The single tax is tax on land, re-
CARELESS of its improvements and in pro-
portion to its value. 1t implies the
abolition Of all other forms of taxation,
and the collection of the public reven-
ues from this source alone. 1t would be
certain, because land values are most
easily appraised: wise, because, by dis
couraging the withdrawal Of land from
use and encouraging its improvement,
it would expand opportunities for labor,
augment wealth, and increase the re-
wards of industry and thrift; equal, be-
cause every one would pay taxes in pro-
portion to the value of the land, of right
the common property of all, which he
appropriated to his own use; and just,
because it would fall not upon labor, en-
terprise, and thrift, but upon the value
Of special privilege.
All this is incontestably true. There
may be delay, there may be antagonism,
but in the end truth always prevails
The undertaking principle of the single
tax-that the earth belongs equally to
all, and that the best way to secure
substantial justice is to tax the occu.
pant an amount equal to the yearly
value of the lands sound.-Bobcay
peon (Ont.) Independent