The great West. [volume] (St. Paul, Minn.) 1889-18??, 1892-06-24

tion;) would be IN Indirect tax upon con-
sumption and would fau the Aeariest upon
the poor Jdbor1ng classes Mr.. George on
page A Of Protection or Free Trade"
aptly says:
A still more important objection to indirect
taxation is that when imposed on articles OF
general use (an1 it is only from such articles
that large revenues can be had) it bears with
far greater weight on the poor than on the rich.
Since such taxation falls on people not accord
ing to what they have, but according to what
they consume 1t is the heaviest ON those whose
consumption is largest in proportion to their
means. AS much sugar Is needed to sweeten
cup of tea for workinggiri as for the richest
lady in the land, but the proportion Of their
means which . tax on sugar compels each to
contribute to the government is in the case OF
the one much greater than in the case of the
other. So it is with all taxes that increase the
cost Of articles of general consumption. They
bear far more heavily on married men than on
bachelors; on those who have children than on
those who have none; on those barely able to
support their families than on those whose in
comes leave them large surplus. II the mil
lionaire chooses to live closely he need pay no
more Of these indirect taxes than the mechanic
have known at least two millionaires-pos-
sessed not Of one. but Of from six to ten mil
lions each-who paid little more Of such taxes
than ordinary day laborers
That is just exactly the objection that
find to the single tax.
Ny position is this: / claim that it is
not individual land ownership, but nom
occupying landlordism that is response
BILE for the existence of the factor, ''econ-
omic rent" That non-occupyiAg land
lordism acts in the nature of protec-
tive tariff in protecting occupying land
owners in the absorption of economic,
rent" That If ''use and occupancy''
were made prerequisite to land own
ership the natural law of competition
would first wipe out economic rent"
and then cut down profit and interest,
while the single tax would perpetuate
rent by collecting it as a tax That if
all revenues were raised by graded
tax upon incomes and upon estates and
inheritances, net income of $1,000 be-
ing exemS4, that labor would be as
,sured of a comfortable living, free from
| all taxation, while the taxes would have
to. be paid out of the unearned mere
ment accumulated through the factors
rent, (if any remained) interest and
profit
Now, I am in perfect accord and very
, earnest sympathy with the object Of
and result aimed at by the single tax
advocates. If one is to believe the
| utterances of the prominent men in the
movement. such object and result is the
, entire emancipation of labor from all
taxation. l contend. that while the
single tax would largely reduce taxa
| ton, the taxes that remained, economic
rent,) would be almost entirely borne
! by productive and distributive labor
by the poverty instead of the wealth of
the nation.
I will now outline what in my hum
BILE opinion would be just and equit-
able, a simple, and scientific system of
, taxation. It will be readily conceded
by all that the taxing prerogative, or
power to levy and collect taxes, can,
| and may be, and has been in the past,
utilized for other purposes besides and
in addition to the primary purpose of
providing a revenue to defray the ex-
penses of the several governments. The
general government levied a 10 per
| cent tax upon state bank circulation
for the express purpose of driving the
notes out Of circulation. The tariff is
laid upon imported goods for the
| avowed purpose of protecting and
| developing American manufacturing
industries. A high license tax is levied
upon retail dealers in liquor, (saloons)
to hold in check and reduce to a
minimum the saloon business. Many
other instances might be cited, but
these will suffice for the purpose of this
article
In the new and near approaching sys-
tenn of taxation, the taxing prerogative
will be utilized:
First-To force the sale of all lands
not actually occupied by their owners
to those who will so occupy and. utilize
them.
Second-To restrict and retard the
accumulation of vast fortunes by indi-
viduals, families and corporations.
Third-To free productive, industrial
and distributive .laborers from all taxa
ton except an equal per capita proper
ton in return for governmental protec-
ton of their personal, civil and religious
rights
Fourth-To force the annual net &C
emulation of wealth or residual mere
ment to pay the greater portion of gov
ernmental expenses.
The first step would be to. entirely
abolish the tariff and internal revenue
tax, RELOCATING the levying and collec-
ton of taxes to the several states, to
whom the prerogative rightfully be-
longs. The general government should
be supported by proportionate tribute
contributed by each state for that pur-
pose.
Each state should levy per capita
or poll tax upon each and every indi-
vidual citizen, Of the same uniform
amount per capita, to the end that each
individual citizen may pay an exactly
equal tax for the protection afforded to
the person by the state government.
The humblest and poorest citizen should
receive the same protection and pay as
much therefor as the richest and most
arrogant.
Now as to the land tax.
A tax equal to the full rental valua-
ton, or economic rent, should be levied
upon land occupied for business pur-
poses by others than those who own it.
There should be levied cumulative