The Colfax chronicle. [volume] (Colfax, Grant Parish, La.) 1877-1981, 1892-05-21
SINGLE TAX DEPARTMENT
Practical Application of Single Tax.

torial of the Detroit News one of the
leading papers of the West, shows at
once the forward drift of single tax
sentiment In Detroit and the effect of
practically applying single tax meth
DDS as far as existing laws permit:
To watch the gradual shifting of
taxes on land values in Detroit, in
spite of the law demanding the equal
taxation of all kinds of property
though property in land is very diff
ferent from property in what results
in human exertion-is an interesting
study. Not long ago the assessors here
held to the notion that 'unproductive
property" which was generally land
held out of use. should be more nomi-
nally assessed. from the mistaken idea
that the owner would be imposed upon
II made to pay on its true value. But
to-day the assessors hold the con-
trary view. Now if improved and un-
improved land in the same vicinity are
assessed the same amount per foot and
though the city's burden are yet far
from being equalized. still there is
seen in the assessors books many an
attempt In this direction"
Take the assessment rolls in this city
for the past four years. The tax on
land values independent of all improve
ments have been:
ASSESSED LAND VALUES
1888. s6s, 1873. $50; 1889, $40. OF, 060; 1890,
BIS. 1874, $50; 1891, $50. OLA, $50.
From 1883 to 1891 the increase is ST.
800, 430 From 1888 to 1889 the increase
was 50. 493. $50; from 1889 to 1890 it was
"a, 4s7. $50: and from 1890 to 1891 it was
$1,000, 400 And all this is land value
alone. No labor of any kind enters
into it. 1t arises from increase in popu-
lation, from increase in business
through increased ease in finding a
market
Now take look at the building valu-
ations for the same years. keeping in
mind that during that period there has
been not less than $40, 000 900 expended
on new edifces and the repairing of
others sufficiently, probably, to replace
the natural decay that comes to all the
products of man, and that commences
from the moment they are completed.
That is the law Of nature from which
there is no escape. The building valua-
lions for 1883, 1889, 1890 and 1891 are as
follows:
ASSESSED BUILDING VALUATION.
1888, s44. $50, $50; 1889. $40, 675, $40; 1890.
S4s,2O6, $50; 1891, $40, 952.260
While land values were advancing SIT,
500. $50. building valuations advanced
from 1883 to 1891 S.. 395. 910-less than
one-third of that valne which attaches
to land because of location. 1t paid bet.
ter to buy piece of land and hold it
out OF use, than to take the same
amount of money and put it into bust
ness that would give employment to la
Dor.
OF course It is understood that this
increased assessment of buildings is not
the full value of this kind of property
erected. The assessors know, now, il
they never knew it before. that they can
be deceived as to the value of buildings
A gaudy one may be assessed too high, a
more modest looking one may be as
sessed too low, or vice versa. So they
have taken to low assessments for
buildings, and to knocking off figures
where heretofore the custom was to
treat the building as approaching in
value as well as the land-a manifestly
absurd practice An alderman in the
Sixth ward complained. few years
ago, of the increased assessment on his
house. The assessors excused them.
selves on the plea that he had removed
the fence in front and that made the
house look better!
Ina growing community personal prop
erty keeps pace with the increase OF
land values Thos. G. Sherman puts
it down as an axiom. almost that the
value of the land reflects the value o,
able land will be found equally valu
able things the product of human Ia
Dor. For example, on Woodward aven.
ne, where the frontage is worth 50, 0o(
foot, will tie seen stately buildings,
and in these buildings will be found the
most costly products In the first and
second wards the assessed value OF
merchandise is 50. 34l, $50, and of ma
chinery, stocks, money and other per.
sonal property si2, 467, 1871 The assess,
ed building values in those wards are
SIS, S39, $50 This makes a total of $50.
S47, $40, which is little more than the
assessed land value. Taking the value
of Detroit the assessed values of per.
sonal property is less this year than in
1888 The figures are:
ASSESSED PERSONAL PROPERTY VALUES.
foln
ss0,55s,sao sSo.O62.650 So, 436,9sO ess sos, &c
The loss on personal property in -four
years is $3.50. 10. How this personal
property is represented on the assess
ors' books is interesting. Were the &C
counts differentiated more, if they told
Just how much diamonds were as
sessed. how much household furniture
was figured at how much pictures
were valued at how much jewelry was
guessed on, they would be still more