The midland journal. (Rising Sun, Md.) 1885-1947, 1892-07-29
REFORM IN TAXATION.

Those who pay any attention to the
reports of State officials and local asses.
sors must recognize the need of a
change in our methods of taxation.
There has not been an honest and cap
able State or local assessor during the
past ten years who has spoken or writ
ten upon the subject who has not pro-
nounced the taxation of personal prop
erty failure, The Comptroller of New
York in his annual report for 1890
states that two billions and five hundred
millions of dollars worth of personal
property yearly escapes taxation. If
we could 90 back to the lnquisition
thumb screw or rack personal property
might be reached, but as long as dollars
crush out the small spark of conscience
in some men the air will continue to ne
foul with their false oaths, and the ex-
posed acres of the farmer and the small
home of the toiler must make up the
deficiency. If those who desire reform
will candidly consider these three ques.
ton by way of beginning they will
soon see the subject in different light :
First-What sense is there in taxing
the goods Of the merchant when he can
easily combine with others in the same
line to increase their price, then shift
ing the tax on the consumer and COM
polling him to pay the tax of the
merchant as well as his own?
Second-What sense is there in tax
ing property, the value of which the
assessor cannot reasonably be expected
to know anything about and is there
fore wholly at the mercy of the owner!
Third-What sense is there in tax
ing men for building houses, shops and
factories or making any other improve.
ments which furnish labor and keep
the wheels of commerce in motion?
It is admitted that he who causes
two blades of grass to grow where only
one grew before is a benefactor; but
under our present system Of taxation
he who builds house or factory where
none stood before is considered male
factor and is fined by tax for what
he has done. 1t is gratifying to know
that those who see the Inconsistency Of
such system are daily increasing
There is only one way out Of the diff
Guilty and that is by exempting all kinds
of personal property and levyiug tax
on land values only. Let farmers moi
be deceived by the assertion that be
cause they own the largest share of the
land that under this plan they woult
have to pcy the largest share Of the
taxes. The single tax does not propose
to tax land in and of itself alone, bu
land vdlues. 1t does not reach afte
the broad acres of the farmer especial,
but the valuable lots in the cities ant
above all, the vacant lots whose valu'
have been created by the growth of thu
community and which are held from
use that they may still more increase il
value through the same means. TIL
owners of lots worth one half, fourth o
one eighth of a million, would pay tn
taxes of miles of farming lands. TIL
owner of farm of $50 acres would
under the single tax, have to pay a
much as the owner of the $4,000 10
would pay as soon as the bare LAM
without furrow turned or particl
of other improvements becomes WORT
$1,000 an acre and not a day sooner
the truth of the matter is, the farme
bears the bulk of taxation now. TIL
farmer wears the yoke, still he canno
see where it presses the hardest. TIL
bulk of the personal property in TIL
cities cannot or at least is not reache,
by the assessor. That which cannot b
concealed out of his sight has its valu
concealed under a false oath. But tn
farmer cannot hide his $50 acres in th
woods or send it away for the time be.
ing where the assessor cannot get at il
If the assessor is honest and the prop
erty visible, the business man is rarel
assessed as high as the farmer. TIL
assessor knows just how many acres @
land the farmer has and what it
worth ; but when he enters manufac
tory he is wholly at the mercy of tn
owner, for in the majority of cases h
does not know whether machine
worth $500 or 81 500. The owners @
small homes would also be relieved c
the heavy taxes now imposed upo
them. This class can no more escap
. with their lots upon which they hav
reared their homes than the farmer
can hide THAR aores from tho avas r