The Opelousas courier., 1895-09-28
For Special Assessments.

which u assessment law applles to
mining lands and the facility with
which spectators manage to hold
these valuable opportunities we need
only quote section 25 of the Act, which
says: I'm estimating the value of min
eral lands, such lands and the build
ings thereon shall be valued and esti-
mated at the value of other lands in
the neighborhood for agricultural pur-
poses, but the income derived from any
mine or mineral work shall be SUBJ
jected to taxation in the same n
as other incomes under the Act"
The facts in the case are as nearly as
possible as these: Agricultural la nd
in the vicinity of Sudbury,
in which district probably u
best mines eS.s are rated from
one dollar and upward per acre,
not much of which is worth working
proftably. Alongside these agricul-
tural lands valuable mineral deposits
are to be found in an undeveloped
state "owned" by spectators who
have no intention of making any prop
er use of these possessions. Yet it is a
fact that before any capitalist can get
permission to work and develop these
mines the speculator demands as high
as twenty-five thousand dollars an
acre for access to them. 1t can be
readily understood how easily it is for
Spectators to benefit and grow rich
under such loose conditio4.s, and also
makes plain the cause which retards
in a large measure the development Of
our mineral resources.-Toronto Sun
day World.
Location Which Encourages Use.
"The proposal to levy taxation di.
rectlv on the value of land may rough
ly be said to be a two-sided one. First,
it's advocates claim that it is an ideal
method of taxation. The value which
adheres to land is not created by the
land owners. The land In the center
of Glasgow-along Argyle, Jamaica,
Union, Buchannon and other streets,
is worth as much as EGO, $50, $40 or,
in some places, even ESQ per square
yard and over, but nobody can posi-
bly, claim that these enormous values
are due to anything which the owners
have done to the ground. And so with
other land. Those who sow and tend
crops, or erect buildings, or sink the
shaft of a mine, or make any other i'm
provements upon land, can quite clear
ly claim that the value of these inn
provements are due to their exertions.
The value of land, while depending to
a certain extent on its natural advan-
tages, is chiefly determined by poDuls-
ton"
''If the whole values of land were
taken in taxation-which is what sin
would, of course, be abolished, and all
land would be put to its best use, as
it is only by putting it to something
near it's best use that the occupiels
could afford to pay it's annual value
year by year in taxation. "-Glasgo<y
Echo.
Cause and Effect.
A novel idea in state taxation is the
proposition pending in the P%ennsylva-
mia legislature to impose a tax Of twen-
ty-four cents a barrel upon all malt
liquors brewed in the commonwealth
or imported into it. More money is
needed for running expenses than the
ordinary taxes will provide, and it is
argued that a tax of t~wenty-four cen. IS
a barrel upon beer would yield a reva-
cue of at least $500, 900 a year, while 1t
would amount to only one cent upon
every twenty-four glasses, SO that, IN
the words of one advocate: THE frosh
would pay the tax" These argumen Is
suficed to carry the bill through the
house by barely the constitutional ma
jority required for the passage of a
law, but 1t is considered very doubtful
whether the senate will concur. The
brewers made large contributions to
the state committee and the city com
mittees of Philadelphia and Pittsburgh
last fall upon the promise that theis
interests should be protected.