New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-04-09

NewlYork is probably such as to warrant for an
snecial tribunal corresponding 10 city Court;
which believe. should be- a constitutional Court
TAN LAWS
our tax laws should be radically reformed in two
particulars First. by giving local option 10 the
several counties rs TO the class Of property upon
which within each. taxes should be levied for pur-
poses other than quota Of such county for state
expenses: and. second. by amending our corpora
ton laws to subject to fair continuation toward
the increasing number OF great corporations Which,
to avoid such contribution are nomnahE orsaHH,a D
Jersey 1t Will be time enough TO wofry a asDr
fere with m earnest attempt on the part Of our
State 70 do justice in this matter. M,
/ have no question but that for the metropolitan
districts of our State 1t would be Of great advan-
tage to have abolished the TAXATION OF personally
owned by individuals And do not doubt bu,
that in fhe end srth system would be OF adj
vantage to every county in the state AS 10 mos
ever | arr not sure but that injustice might he
sn5rd by t0S Er @cp opnn in this regard wer
granted. that would seem TO me enough l'r the
P''''"' PROPERTY EXEMPTED
Az to exemptions. have never been able to
understand the theory upon which any property not
owned by the Government-and its use controlled
by it-should be exempted from taxation thous"
there be doubt Of the frequen, and perhaps
general benefit TO communities by the exemption Oh
churches and charitable and educational insutu.
those OF these which were OF most real use were
port void be more extended. and direct public and
private aid more promptly given upon pIoper 80 "a
sion. than is the case In the presence Oh one
almos, universal prejudice. even where 1t IL uncon
scious. against institutions which; ethSr 10y ,biI
empton or subsidy, are felt TO be favored at p"oc
expense :, , ~
| land values Exclusive OF improvements the word
Improvements" to include the worth of all better
rate when from Year to year, in unmproyed
state. each parcel would be- worth II utmPi,onIJs
dmveI9neJ and improved as they are about it. This
assessment would thus represent that part OF ITS
praGecessors in interrst1 The main objection to
this would BE- IN proportion as iana rs be-
comes rapidly greater In :, Proportion svs anH
e'T faxafdm would therefore reduce so low the
assessment Of strictly rural communicate t , ana
| thar the system when thus understood might be-
considered as against the interests OF the maloriy
! yartages IN the system however. applicable spe-
cially to cities Of such moment as probably 10 oo'-
We have no system OF referees. The present
chaos should be reformed ana 9if tba SUPREME
Court should be appointed for terms say: 81 ~ n
ye4rr Gy 'n tb sslnries ranging rom 5000
E0rothe appointment In itselt DING suvh sraar
hnf procticaI stepping stone to judgeshp. cleo
ton 10 which would thus become III. popular aP.
made by the Judges themselves. To these ol I,u
referees should be sent every reference IN wc aa
|
| upon referee
| HENRY CIEwss EXPERIENCE.
Henry Clews gave a contribution to the discus
sion about the Court of Appeals as follows:
There should be but one Court OF Appeals hsa !
case case dnc,dad in nv favor a short time since by
the the court OF Appeals The vanqulshed party
Court Of Appeals and there entirely upset my We
tory which saddIed me- Win 5ne aecr amounting
TO 5000 This never could have occurren ~ w.
% @ ur dvisons Of the court Of Appeals they
liable to sometimes conflict resulting In unde'erved
referred TO- the decision given by the First Division
OF tho Court was right ana ought 10 nay u
| ling a reonening OF the case. which was done. and
as I was inberaly and unfairly treated by tne
sequence was that II construed as charge
to bring in verdict adverse to my side raj oi she
mI,fed That decision the facts presented would
PEELED under the judges charge. to decide otherwise
HENRY GEORGES VIEWS.
| Henry George replied:
Asa question OF Interest likely to come before the
State Constitutional Convention you ask me:
should be assessed upon iahn va'u- ~ e a
have this question settled In a State CONSERVATION
a. i ransit,utlons bnt as to the question Itself
/ would answer YES. BeoAuse: . =,
inr the result OF individual exertion. belong right
fully to the improvers their asslgnees or heirs
| growth and general Improvement belong rignttuny
TO the community and II ia manifesty Just that
| that which belongs the community should oe
| taken for the common needs of the community De
fore that which belongs 10 the individual Is touched
| Sacond-As a matter OF good public polcy; IN
crease I'm improvements means increase in the sum
| ~, we,i,b Increase in land values means merely
81 Moaa'n IN th amount which some OF the people
must pay to others often non-resldents) Tor me
| privilege Of living and working. Taxes on improve
| ments must prevent improvements ana thus lessen
wealth. Taxes on land values cannot lessen ann
but only lessen what the individual and-owner
| can demand for the privilege OF using land Thn>
| by stimulating Improvements ana US ineE "n'
to increase wealth. To explain more tuly icy ON M
crty." entitled The Canons Of Taxation"
raised is evidently that which will closest con-
form TO the following conG,iTnS nossble upon
proiucton- as least check the Increase Of the
general fund from which taxes must be paid and
second-That It be easily and cheaply collected
pay rs o. as to take from the psopes little
possible In addition to what it yields the Govern
ThirdT That it be certan-so as TO- give he least
~ "fnciais and the least temptation to law-break
| lng and evasion on the part Of taxpayers. , ~
| Fourth-That Il bear equally-so ne to give no
| cItizen an advantage or pu any az disadvantage.
| as compared with others.
| THE EFFECT OF TAXEs UPON PRODUCTIONS
All taxes must evidently come from the produce
OF land and labor. since there Is no other source
| OF wealth than the union OF human exertion WIN
the material and forces OF nature. But the manner
in which equal amounts Of taxation may be i'm
| posed may very differently affect the production OF
wealth. Taxation which lessons the reward OF the
producer necessarily lessons the incentive 70 pro
duction taxation which Is CONDITIONED upon tne &C,
tors OF production necessarily dscOurages produc-
| ton Thus taxation which diminishes the earnings
| 81 the laborer or the returns Of the capitalist
tends to render the one less industrious ana IN
| tegant the other less disposed To save ana invest
| Taxation which falls upon the processes or pro
duction interIoses artificial obstacle to the ere
alton OF wealth; Taxation which falls upon Iapoi
az Il is exerted. wealth as II Is used az capi,aI'
land Il cultivated. will manfestly tcnd 10 MS
courage production much more powerfully tnah YAK
| alton to the amount levied upon lapoiers'
used proIuctively or unproductively. or upon land
whether cultivated or left waste -
The mode OF taxation H. IN fact. quite as I'M
portant az the amount. AZ small burden badly