People's voice. [volume] (Wellington, Sumner County, Kansas) 1890-1917, 1892-12-16

III Ine new ana near approaching
system of taxation, the taxing preroga-
tive will be utilized. f
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 ac-
emulation OF vast fortunes by individ-
uals, 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 accu-
mutation of wealth or residual mere
ment to pay the greater portion of gov
ornamental 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 a 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 valuation, or economic
rent should be levied upon land oc-
cupied for business purposes by others
than those who owned it.
There should be levied a graduated
cumulative tax upon all unused and I'M
occupied lands. No other land should
be taxed.
The graduated-cumulative tax is
called graduated" because, commenc-
ing at basis rate upon basis valua-
ton, it increases in rate per cent as the
property to be taxed increases in value.
1t is called cumulative" because,
where an individual or corporation
owns more than one piece of land in
any taxing district the rate of tax per-
tanning to the combined valuation of
all the tracts is levied upon each sepa-
rate tract. Taking the quantity of
land that might be considered the
proper amount for a home, the basis
rate of tax should be levied up
on the valuation of such guam
tity OF land as indicated. The
effect upon holders of large
quantities of land for speculative pur-
poses can easily be surmised The rem
tai value tax, as indicated, levied upon
lands occupied for business purposes by
tenants would either cause properties to
become vacant, force their owners to
sell, or else operate in the same manner
as would the single tax Such tax
could not be shifted, but must come out
OF the land owners, otherwise the tenant
could not compete in business with
those who occupy their own untaxed
land. All other land being freed from
taxation, rent would at once be reduced
by just the amount of the present land
taxes
No other tax should be levied upon
any kind of property, real or personal,
except a graded tax upon all net in
comes Of $1,000 and over, and graded !
tax upon estates, inheritances and be-
quests. Net incomes of individuals, |
corporations or firms represent the |
residual increment" after all demands |
for consumption or subsistence are sup
piled. In other words, it is what is left |
after rent, interest and profit have
taken their portion, and food, clothing,
shelter and fuel, as well as all other
necessary contingent expenses have
been met As rule, the property or
wealth upon which such an income tax
would be levied would be "unearned
increment" being the product of either
rent, interest or profit, or else the resi-
due above consumption, and 81, 900 be-
sides, OF unreasonable and dispropor-
tionate salaries (wages). There should
be very little difference in the wages
paid to different laborers. Such differ
ence-that is, all honest and fair differ
ence-would be covered by the better
style of living, in the ascending grade.
and the $1,000 net income exempted
from taxation.
| am aware that single takers and
Others will contend that an income tax
cannot be collected; that it will be
fraudulently evaded or sworn off. or
charged up to expenses, or be recouped
in higher rents and prices, or lower
wages, etc. To this l answer that if
use and occupancy were made a prere-
quisite to land ownership, there would
no longer be any rent, high or low.
while the competition of those business
exploiters who did not receive anv tax
able income would prevent the income
tax from being recouped in higher
prices or lower wages So far as eva
sion is concerned, the efforts in the di-
rection of such evasion would be mat
ter of Indifference to all those whose
net incomes did not exceed one thou
sand dollars. An interesting struggle
might be waged in the ranks of plutoc-
racy, but labor would not be in it La
Dor, being assured of its total product,
free from rent and taxation, could look
on serenely, while the plutocrats
watched and fought each other.
But in case, or rather for fear. that
some might vet ancumula+a 80, 1,,.~.. .. |