The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-11-03
rHE sINeIE-Tax ARGUMENT.

SEATTLE Wash. Oct. ~ 1897.
To the Editor. Ny at;rneton has hee1
called 70 = recent editorial n ycur paper
under the caption. The Tax Memorial
"a which yc2 say:
IT viii ae as well 20 starr ont with the
positive understanding that the United
States constitution stands in the way %
any system w4atch IL calculated ~ Impose
3 TAX upon enc interest and let another
entirely escape"
A positive understanding % che United
States constitution viii cisarly show that
there Is nothing in that Instrument that
stands in the way OF any system 81 tax
alton which - calculated 20 impose Tax
upon one interest," and let a-other entirely
escape" whether adopted by any state Or
the general government
Indeed. Il IS Il very common practice
throughout the United States 20 impose
taxes upon some interests and let Others
escape either entirely Or geographically.
For example. the whisky interests are
more heavily taxed than all others by thu
United States government. a. wei as by
various states and municipalities: church
property IN some states is entirely exempt
from taxation. while IN many localities
especially in the East. Inducements are
held our 10 manufacturers 20 settle In
these localities by proGercd exemptions
from taxation-
Al yalerem taxation Is by no means re-
qUired by the national constitution. hut
every state has the reserved right and
power 20 select the subjects % taxation
the only limitation upon this right being
that al persons " the same class and all
property OF the same class shall he equal
~ taxed or equally favored. Upon this
subject Justice Cooley says: The GER
eral right 70 make exemptions Is involved
in the right 10 apporzton taxes" Cooley
on Taxation page fas
That which the law regards as prop
ertv naturally falls into tao classes. One
class Is distinguished as being the direct
result OF human effort, whether Of brain
or muscle. the other being a natural
thing. Tne differentiation j. too clear 20
be disputed for a moment The first class
embraces artificial things. T. e.. the prod
nets OK labor. the second. land The prop
osttion OF the single tax is 70 untaN en-
iirely the first class ard thus relieve
labor and tax alone the value Of the Sec
end class, which win place the burden
entirely upou privilege. Upon examination
he who reaps economic rent (not house
rent. but ground remit raaps the results
Of the toll Of others without compensat-
ing those others with the fruits OF MS
own labor, and thereby enjoys a legal
privilege grant OF mower to exact toll
FOR the use Of that which should by natu-
raj right ard justice be regarded as COM
mon property: thar this privilege IL the
basis OF ali other iaw-created privileges.
that whatever value exists ln railroad ana
other moHopolies in excess Of the actual
capital invested tcalled water or infiatioub
IS simply lard value. due "a the presence.
virtues. enlightenment and industries OF
ali the people. and that even the vast ac-
cumulations OF such miliionaires as Rus
sell Sage are almost entirely made up or
this unearned Increment. Ills fortune
would IN time be consumed. and Russell
Sage would find himself under the neccs-
sity OF producing by his own labor such
wealth as he cared 70 enjoy under sys-
tern which is calculated 20 impose a tax
upon one interest 0andiordisml and let
another uahorl entirely escape"
Such a system would not only be In per-
feet harmony with the fundamental law
OF the land and consistent with any con-
eeivabie hill OF rights based upon polit-
ical equity and natural justice. but IL
would involve little or no change IN the
present machinery Of taxation, as the
single tax can be instituted BY the easy
and simple method OF abolishinz, one after
another all taxes now levied on labor
products. and commensnra;eiy increasing
the tax on land values. irrespective Of i'm
provemenis. antil we draw upon that one
source for all expenses Of government
Respectfully. p. r. LoNGsTREFT.