The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1893-03-18
Single Tax.

jackson 81. Ralston, President of the
Board of Commiss toner's of Hyattsyille, and
who was the foremost advocate of the single
tax system, thus speaks of the decision Of the
Court of Appeals declaring the single tax
theory in violation of the constitution:
1.-THE decision we must of course accept as
the law of the case, coming, as it does, from
the highest court in the State. There is
however, question of considerable impor-
lance which it leaves unanswered. To what
point are exemptions from taxation conson-
ant with the constitution Of the State and
when do exemptions become unconstitutional
Is 10 per cent. exemption constitutional
and 25 per cent exemption unconstitu-
tional? If it be constitutional to exempt from
taxation men worth less than 500, is it not
equally lawful to exempt men worth $1,000.
II with ''political view' you may exempt a
church why may you not also with political
view exempt house? If with the same view
you may exempt products in the hands of the
producer, as has been repeatedly done, why
may you not exempt the manufacturers
means of production, his plant.
1t seems to me, therefore, that the decis
ion in question leaves to the varying. uncer-
tain fancy of courts of justice the power to
determine what exemption should be made
with political view, and that the courts may
be as much the subject of caprice and uneer-.
tainty in matter of this sort as may any
political body. If ! am right, then the Court
of Appeals, instead of establishing a certain
rule Of Interpretation, has left the supposed
constitutional rule as uncertain as it was be-
fore the court spoke. The decision will be
the subject of severe criticism on the part of
modern students of political economics mas
much by fair Interpretation it declares that it
is sound and long accepted axiom of politi-
cal economy that all classes ofproperty should
be taxed because they are all equally protect
ed. This idea is thoroughly exploded by
John Stuart Mill in his principles of Politi-
cal Economy" and, SO far as | am aware, is
not accepted by any other recent economist
of note. The decision emphasizes the neces-
sty of constitutional amendment which will
enable the various sections of the State to
levy their taxes to meet their particular re-
quirements not tempered by the views or
customs of any other section, so that, for
instance, Baltimore may freely exempt her
manufacturers plants without interference by
a non manufacturing community and without
fear of any decision of the Court of Appeals.
The decision, of course, renders the further
operations of the single tax in Hyattsville
impossible under the present constitution.
The effect of the decision will be that while
our tax rate will be changed from % cents
per 800 on land values only to one of 10
cents on land, improvements, and personal
property, substantially every one of our
poorer house owners will pay several times
as much tax next year as they have paid
during the present fiscal year under the
single tax system. The only persons who
will be benefited by "a return to the old system
will be the speculative holders of idle land.
In other words, by the Interpretation now
given 10 the constition of Maryland the
cilizens of Maryland resident in Hyattsville
who by their industry are building up
the town and making It what it is will
have their taxes increased, while the holders
of idle land. who in the majority Of instances
reside in Washington and elsewhere, have
their taxes dimished Hereafter we shall do
as we did prior to the year 1892. and collect
moneys from the owners Of houses and spend
these moneys in maintaining and developing
land values, thsrby increasing the wealth OF
one class ofthe community substantially at the
expense of another class, enabling few meh
to grow wealthy without the necessity on their
part of laboring or giving the opportunity to
others to labor. We will then, so far as
Hyattsvile is concerned, again take up this
time honoFed method Of developing extremes
of poverty and wealth. =