Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1894-12-02
For the Negative.

The single tax idea IA not founded or
absolute justice, but is yioIatlve Of
its plainest principles Tnat land is
necessary to the life of mar. and like
air and sunshine is a bounty Of nature
are consideration tending to show that
II should not be taxed at all. rather
than the contrary. There Is no beno-
hcial element OF the universe. tangible
or Intangible, material or substantlyely
immaterial, existing IN Its natural or In
an artificially altered state, that is NOT
measurably and largely the bounty OF
nature; SO that this benencent quality
does not properly afford criterion by
which an property may be dlsln-
sulshed into two classes or So radically
Inherent that one shall be made liable
Tor all the taxes and the other en-
tircly exempted.
There are, however material and
substantial differences between tho
various bounties OF nature, and under
the existing theory OF taxation. which
gives due recognition TO this fact, luud
~ regarded as property, subject 10 in
dNidaul ownership and, therefore ia
BE along with personal property. to
itH prOportonatc share OF the neces-
S1ry burden OF public taxes. But
when We discard from consideration
the features which distinguish land
from air and sunshine, as Its suscept-
hility 10 improvement and addition in
value at the hands OF man, and re-
gard each Of the these three clements
as alike and in the same sense tho
bounty Of nature" as the single lax
proposes, no stronger reason can pos
slbly be adduced for taxing the land
alone than for taxing the air and the
sunshine None of these can be re-
duced to that manual ana absolute pos
session Of which personal property
Is susceptible, yet for the purposes
OF taxation, the sunlight and the air
can be measured and bounded with
sufficient accuracy by the areas of
land upon which they rest or fall, and
the soil beneath can "a wei, under
this new doctrine, be made the appur-
tenant right. instead of the superin-
cumbent air and sunshine.
'Hhhan nature and reason instinct
lively revolt at propositiondo tax the
air and sunlight, or indeed anything
which Is 10 be regarded, as the single
tax would have us regard land, as
purely and only bounty OF nature.
But, ut Is strange world, my mas
ters." and we may yet hear the apos-
Ties Of this new crusade In behalf OF So
cial revolution asserting that the taxes
should be placed on deity ITSELF upon
the argument somewhat more plausible
than any yet advanced In support OF
the single tax, that deity Is best ahle
to pay them. and may DO sowith show
ers OF mama whenever we exercise
the requisite faith and declare the
levy,
In the proposition that there IS no
power shat can justly annul mans
right TO land" most heartily concur.
though not In the sense Intended in it's
assertion Like many others here l
own few hundred acres Of land
bought from she state, the community,
at the fair current value OF It's fee
simple title, The community, for Its
public school fund, received the value
OF the land from me, and It cannot
now retaise the land or its title from
me by unequal and conflscatory single
taxation without violating the plainest
principles Of Justice and right. The
community acted In the matter through
It's own officers and agents, specifically
authorized to sell; and even II the sale
was the exercise OF q power that should
not have been thus exercised, vet as
It was voluntary, and the community
received the value of the land. It Is
estopped under every principle OF jus
tee and equity from retaklng the land
without due restitution.
Upon such terms. / may here remark.
parentheticaily. the community, or
state, can acquire tomorrow, by vol-
uutary alienation 20 II. very large
area Of land--more than all the land
less single takers OF this common
wealth VIII actually occupy IN the next
forty years.
But. except Ia a very few Instances
where original grants were obtained