The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-05-09

When so oId-fashioncd and conservative
. newspaper as the New York Times be-
gins 10 complain that there Is something
wrong with our system Of taxation, II may
be assumed that it Is time TO inquire a
little more closely into the subject. We
have become so accustomed through the
centuries TO our present clumsy and bar
barous method of taxation that We have
made an axiom IN which we iiIen the eer-
tainty OF taxes 20 the certainty of death,
and quietly submit 20 the one, as We must
to the other
The Inequalities arising from the pres
ent method of reaching valuations. and
especially those ON personal property. are
notorious. and there Is no man. subject
to taxation, who does not know the temp
tation annually presented to him TO make
hts property valuation lower on the as
sessmcnt role than he would like II TO be
appraised In the estimation of his neigh
bors. The New York Times advocates
abandoning entirely the system Of taxing
personal property. II says that the best
system of taxation Is a system that levies
the tax On real estate at "a full and fair
valuation. not that mischievous delusion.
the single tax. advocated by Henry
George. but real estate tax equitabiy
levied upon land and buildings. not for
conflscation. but for revenue"
II is immaterial whether Henry George
n right or wrong at this stage of the con-
troversy. II Is certain that some other
method than that proposed by him will
be most eagerly and persistentIy sought,
because Of the prevailing idea that the
result of his method would be not merely
taxation. but confscation. The first thing
20 be done Is 20 ascertain whether We have
not been entirely mistaken In our own
method. and whether reform Is not de-
sirable.
Tho Times goes on 10 say that land Is
valuable In proportion To ths amount OF
productive capital placed on 1t or near It.
Where the amount OF productive capital
connection with Tic reel estate--was very
great. as In the business districts of
large city. the aasessable valuation of the
lands and buildings woald be highest; In
the rural counties II would b. lowest. OF
course this In tsus: bat II IL IL absolutely
true. also. that under such a system the
tax would dIftuse Itself through the entire
community. the problem Is solved. II. as
this authority says. each individual would
BE callsd upon substantially in proportion
20 his ability TO nay-it being the theory
that the real estate used By every snai-
viduai is pretty accurate index O. his
wealth. then tax On personal property
Is stupid and reckless waste. because
IL Is notorious that through It's evasions
and the cost OF collecting Il. 50 per cent.
Is unavailable as revenue.
The Times goes further, however. and
makes the most astounding declaration
that 1T Is sound theory that results,
rather than processes. should be taxed. -
II that be so. then why TAX stocks o,
goods, the stores n which they ara N
process. the factories In which they arr
In proeess-why tax anything which Is In
process. from .he Inert value TO the Ana
'sresuitg'
Is there any result m0re eompiet,
than income--;he surplus. after all cost.
OF process have beer defrayeaY Does IN,
New York Times propose 80 pat tax .;
incnmess Tho New York Times says tha
sts proposed theory - taxation is Sc; fort
with great ability by David A. Wells 1,
the report Of the New York lax commits
sion OF ISL. and has been subjected {.
examination and criticism. bat Il stand
"a the best. and improves With age" p
New York Times Is conaemnins the rro
posal to put . tax upon certain articles
as an oppression and retardlng Of pros
persty. The came David A. Wells whcn
the Times cornmenas has siso said stha
a was generally fonna that = heavy "a,
upon any particular article Of consurap
ton gave TIRE business thSs rretncoa IL
new ara vigorous Impulse OF prosperity.
Judge Cooley. the most eminent author
A.. en- the suhject cf taxation IN this eonn
try. more than twenty years $50 mos
ably ard ferclely presented the oeSoc
,,onx 20 saxes ca personal property. u /
n very ancient mole ~ obtasssiug revenue
saAt IL has always been onesa 90 tie sac,
on.ecsson. An oath has always beer vs
.,svea. ard sn the rvsga et Henry III.
,.xnnvsr nas e1ly swor0 TO ire value Q
-. ..raoseanses'' eWssea BY himself. 30
,e,nat OF twe neaShhorS o. either ssa~ o
,tr,. TsAat was ire fsrst form az chses
~ was always evsded x posssela an.
.,,,vh i.Atls-ser. the famous reform elshoa
81 tns tire o. Henry VII. seeres tics
.xh, eeirx wevsh aR aaaSsfe. ponuds
x.,,,es themselves oaiy At tea When sAe.
~nva hxsrx taxed. and ne asks; ISL "a
row whether THIS - tAeft ~ ne
The very crucial eoznsasats q Jsag