The Opelousas courier., 1895-11-23
MR.. SHEARMAN ON THE SINGLE
TAX.

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Mr.. sHEARMAN ON THE siNalE
TAX.
NationAi T~Axation-An Inquiry Int tn.
F~racticsbility, Justice. and Effects Of
scientific and Natural Method Of Tax
alton. BY Thomas G.. Shearman. 12mo
New York: 6. r. Putnam's sons. 81.
MIR. Shearman, the foremost advo
cate Of the single tax system, has put
II book form the many lectures ano
addresses that he has delivered during
the last few years on the vexinp sub
ject OF taxation.
He is a thorough master Of the sub
1ect and advances an argument that
from a purely theoretical standpoint.
is perhaps unanswerable, but, as i,
seems counter to the established order
of things, and the land owners at pres.
ent control the situation, it is difficult
to see sufficiently far into the future
to determine upon . time when the
present conservatism will give way to
the method that he so forcibly adyo-
Gates.
The severe arraignment that he gives
OF present methods Of raising revenue
for national, state and municipal u
poses is we'll deserved. 1t is done in
his best, ~clearest and most incisive
style. His individuality appears in
every sentence, and anyone who has
heard him speak upon the subject must
almost hear his voice and see his en-
orgy of expression rs he reads his book.
Mr. Sherman il an earnest, positive
writer as we'll as talker. always 1T
home with his subject and thoroughly
familiar with all the arguments and
facts that can be brought to bear
either for Or against it.
He devotes the first halt of his book
to the present methods of taxation;
shows their many iniquities, and the
unquestioned fact that the poor, or
Notwithstanding class, bears the
greater portion Of the burden inflicted
under them. .
Bad taxation. he declares, is destruc-
tive of society. and surely all taxes are
bad which bear most heavily on those
who are least able to pay and derive
the least benefit from government.
Inc author avs:
The present system is one that en-
courages bad taxation. and taxes i'm
posed under it are always paid to the
government by persons who are au-
thorized and expected to recover the
amount from ONE one else with inter
est and a profit, upon which the law
places no limit. thus. as a necessary
result OF the present system, the right
to live by robbery grows to be not
merely equal, but even superior to the
right to live by labor.
The tendency of this method Of
taxation is, therefore: To make the
rich richer and the poor poorer; to
shift the burden of taxation from
those best able to bear it to those least
able; to remove all checks upon the
extravaganza OF government: to force
into existence a class of wealthy men.
whose income depends upon legalized
robbery; to complicste the business of
the country with taxation; to promote
bribery and corruption by making bus
mess profits directly dependent upon
political action"
Taking the above as his premises, he
argues clearly and well, explains what
he means and shows that the single
tax idea is based upon something tangi-
bic and is not the result of a desire to
overturn existing conditions and pro-
cure a redistribution of property. as SO
many who scott at the advocates and
of q single tai consider it
to be.
His remedy il what he calls the
natural tax which is simply a gov
ernmental ground rent, or tax to be
imposed upon the first or unimproved
value Of the land. that is, the value Of
the land irrespective Of the building
that is placed upon it.
Its method of imposition and collec-
ton is simple and readily understood
from Mr.. Shearman's explanation. It's
value as an elevating, industry-produc-
ing mean is clearly set forth; its pow
err to remove the burden OF taxation
from those who now bear it, although
they should not. and place it where it
belongs he shows to be s%elf-evident.
His book is a valuable addition to the
of the Day series. and should
do much to enlighten those most inter-
ested in the slightly understood ques-
ton of taxation.
Those who have considered Mr..
and his followers mere
theorists, ~thrashing the wind Of popu-
lar agitation, owe it to themselves to
read this little book. While he advo-
Gates new methods of levying and col
taxes. he does not suggest the
of values or the confiscat-
of property with purpose of re-
and beginning
The present holders Of lands would
OCCUPY the same position under this
that they do at present, but
their opportunities to impose upon the
and compel them to bear the en-
tire burden Of supporting the various
governments would be taken from
them.
1hs Tax Qusstioa Agaia.
4ditor Farmers Voice:
In q recent issue you say: "IVe shall
.1ot see = tax system that will compel
the land to bear the whole burden in =
years" This is conclusive
evidences to me that it is the easiest
thing in the world to be mistaken.
Why will we not? Should it not be one