The Kinsley graphic. [volume] (Kinsley, Kan.) 1890-1940, 1892-06-10

comes leave tEam Is large surplus ~ the ml-
Ii1uairs chooses 30 Iiv3 closely be need ray no
more % these indirect taxes than tae mecnlai1.
have known at least tl-1 ul-l-lgllirea pos
. seazzd not oE one but Cl from six l1 zen mile
than ordinary day Ilu1rsrs
That is just exactly the objection that
hud 20 the single tax
My position is this: 1 claim that it rs
/ not individual land ownership, but non
occupying laudloudizm that is rgspousl-
BILE foU the existence of the factor, econ
/ omiC rent" That uon-occupying land
lUrdism acts in the nature of "a prutcc-
tive tariff in protecting occupying land
owners iu the absorption of economic
rent That IF "uEE and 0rrUpuHrg"
/ were made "a prerequisite to land own
ership the natural law of competition
[ would Jir5t wipe out economic rent"
/ and then cut down profit and interest
/ while the single tax would perpeLuate
I rent by collecting it as tax That If
/ all revenues were raised by graded
/ tax upon incomes and upon estates and
] iuheritauccs, "a Hst income of $1,000 be-
/ ing exempt, TINT labor would bs as
I sured of "a comfortable living, Trlr from
I al TAXATION, while the taxes would have
/ to be paid out Of the uuCarued iucre-
] uent accumulated through the factors
rent, lf any remaiued) interest and
profit
/ Now, I am I'm perfect accord and very
/ earnest sympathy with the object OF
and result aimed at by the single tax
/ advocate If one is TO believe the
/ utterauces of the prominent men i'm the
movement. such object and result is the
D entire emancipation of labor from all
taxation. i contend that while the
single tax wnusd largely reduce taxa
/ tion, the taxes tnat remained, economic
remit would DO almost entirely borne
] by productive and distributivs labor
/ by the poverty instead of the wealth of
the nation.
viii now outline what in my hum
! BILE opinion would be a just and cIuit-
able, a simple and scientific system of
taxation Tt will be readily conceded
] by all that thc taxing preroEative, or
Z power 60 levy and collect taxes can,
/ and may 1e, and has been iu the past
utilized for other purposes besides and
| in addition TO the primary purpose of
| providing "a revenue to dcfraV the e1z-
! pcuses of the several governments. The
general government levied O. 10 per
! cent taz upon state bank circulation
/ for the express purpose of driving the
/ notes out OF circulation The tariff is
/ laid upon imported goods Tor the
J av0wcd purpose OF protecting and
/ developing American manufacturing
/ industries. A high license tax is levied
I upon retail dealers iu liquor, lsaloons}
] to hold iE check and reduce to a
/ minimum the saloon busiuess- Many
/ other instances might be cited, but
( these will suffice for the purpose of this
. article.
/ In the new and near approaching svs-
TEN of taxation, the taNiug prerogative
{ viii be utilized;
First-To force the sale of all lands
/ not actually occupied by their owners
/ 70 those who viii so occupy and utilize
] them
second-To restrict and retard the
accumulation Of vast fortunes 10y iudi-
/ viduais, families and corporations.
Third-To free productive, industrial
and distributiva Iab1rers from all taxa
Jiou except an equal per capita proper
/ tiou in return for governmental proLec-
tiou of their personal, civil and religious
rights
F0urth-To force the annual net nc
. cumulation of wealth or residual iucrc-
meut TO pay the greater portion of gov
! ernmeutal expenses.
The first step would be to entirely
| abolish the tariff and internal revenue
tax, relegatiHg the Ievying and c5lIoe-
ti1n of taxes to the several states to
/ whom the prerogativs riFhtfuly be
/ longs. The general government should
/ be supported by a pr0PuEtiuuate tribute
contributed by each state for that pur-
pose.
Each state should levy a per capita
. or poll tax upon each and every indi-
/ viduaI 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
/ Tine humblcst and poorest citizen should
receive the same protection and pay as
much therefor ass the richest and most
arrogant
Now as to the land tax.
a tax equal to the full rental val uu-
ton or economic rent, should os levied
/ upon land occupied for business pur-
! poses bv others than those who own IT,
/ There should be levied a cumulative
/ graduated tax upon all unused and uu-
occupied lands No other land should
/ be taxed The graduated cumulative
taV is called ''graduatsdF because, com
! meuciu- at "a basis rate upon a basis
I valuation. it increases i'm rate per cent
as the property TO be taxed increases in
/ value 1t IS called cumulative" be-
cause, where uu individual or corpora
tiou owns more than one piece of land
ia any taEIug district, the rate OF tax
pertaining to- the combined valuation
of all the tracts is levied upon cash
separate tract Taking the quantity OF
land that might be considered the proper
. amount f1F "a home the basis rate of
. tax should be levied upon the vaIua-
/ tion OF such quantity of land as iudi-
Gated The effect upon holders OF large
quantities of hand for speculative pur-
poses can easily be surmised- The
I rental value tax as indicated, levied
upon lands occupied for busiuesz
purpose by tenants would either
cause such properties 20 become vacant,
force their owners 20 SELL OF else operate
In the same manner as would the single
tax such q tax c1uId not be shifted,
as it must come out of the land owner.
otherwise the tenant could not compete
in business with those who occupied
their own untaEcd land All other land
being freed from tazlGtiuus rent would
at once be reduced by just the amount
of the present land taxes
no other tax should be levied upon
amy kind of property real or personal
eEuepta graded tax upon all net incomes
of &l- 600 and over, nd o. graded tax upon
estates Inheritance and bequests Net
incomes of individuals eorp1r. tious OF
firms represent the residual increment
after all demands for consumption or
subsistence are supplied In other words,
10 is what is left after rent, interest and
profit have taken their portion, and food