Worcester morning daily spy., 1898-02-20
SINGLE TAX VIEW.


SINGLE TAX VIEW.
Anent Some Statements by Mr.. Otis Last
Monday
To the Editor of the Spy:
In the course of Mr.. Otis interesting
presentation of the system of taxation
now prevalent in this commonwealth,
before the board of trade, on Monday
evening last, it was held that taxes
should be levied upon persons in pro-
portion to their ability to pay taxes.
Now ability of this kind, that is to say,
the possession of an estate, whether
real or personal, of a considerable
amount, is generally the product of such
thrifty and frugal habits, that to tax
it may be said to be contrary to the
public good. In the constitution of the
commonwealth Chapter 5, section p it
is said that, ut shall be the duty of the
legislature and the magistrates, in all
future periods of this commonwealth
to countenance and inculcate
the principles of humanity and general
benevolence, public and private charity,
industry and frugality, honesty and
punctuality in their dealings; sincerity,
good hunor and all social affections,
and generous sentiments among the
people," These beautiful and humane
opinions, credtable to the hearts and
consciences Of our forefathers in 1880
(some time before the French revolution
and before the close of our own revolu-
tionary war;, find their worst enemy in
our present system of taxation, so that
now Mr. Otis, rather than change this
system, is willing to take a man of abil-
ity before our courts to make him dis
close his property, and to send him to
Jail for contempt in case he does not do
it. Such a course would not promote
industry and frugaIity, sincerity, good
humor and all social affections and gen
erous sentiments among the people,"
Mr. Otis proposition may be said then,
in certain sense, to be unconstitution-
al AS one of the magistrates of the
commonwealth he ought, it seems to me,
to withdraw or modify his proposition.
Or better still, advocate the single tax,
which, resting upon the most easily as
certainable Of all values, would abolish
all pains and penalties in taxation.
But the constitution is not silent upon
the principle of levying taxes. The
right of acquiring, possessing and pro-
tecting property is said to be natural
essential and unalienable. All men are
born free and equal, and the rights of
man are just as important as the rights
of property. article / of the declara-
ton of rights) No part Of the property
of any individual can, with justice, be
taken from him or applied to public USE
without his own consent, or that of the
representative body of the people. Gar
tiole 10, bill Of rights; see also article 29).
Accordingly, article 4 of section !, chap
ter i of the constitution, tells US that,
full power and authority are hereby
given and granted to the said general
court from time to time = to
impose and levy proportional and rea-
sonable assessments, rates and taxes
upon all the inhabitants Of and persons
resident. and estates lying within the
said commonwealth Nothing is said
about ability TO pay. The power to tax
property lying without the common
wealth is not claimed. With justice the
commonwealth cannot tax property
without its limits, and with justice the
commonwealth need not put forward
the tyrant's plea of necessity in taxing
property anywhere. Now, taxes that
are not proportional, and taxes not reas-
enable will meet and do meet, with
such resistance on the part of taxpayers
that it will be very difficult to collect
them Yet even then men Of ability, such
as Mr. Otis has in mind, will escape
more lightly than the poor and the hon
est Tax dodgers are the most repu-
table citizens of the commonwealth. And
no system of taxation yet proposed ex-
cept the single tax. can catch and hold
the tax dodger. Does Mr.. Otis think
that under his scheme tax lodging
would stop? No one knows better than
the chairman of our board OF assessors
how practically impossible 1t Is to en-
force any scheme of taxation, which II
Is greatly to the financial interest of
men of ability to evade. These indirect
taxes grind the faces Of the poor while
they suffer the rich to escape. Let u.s.
then seek for a system which is consti- |
,ptf 4t1fi .,y aa1 ne
ability in the taxpayer should not be
heard of again. OF all proportional and
reasonable taxes the tax on land values
comes first. BY it we raise $17,00,000 this
year in the commonwealth without OPP
preston and without complaint. 1t
would be Just as easy to raise on that
basis $4,000, 600, all the revenue re-
quired by the commonwealth. Under
our present system business men pay
all the revenue raised by taxation, and
more. When a business man pays rent
he pays for these things: Insurance, re-
pairs, interest on the improvements he |
uses and the full annual value of the
land he uses. Besides his rent he pays
taxes ON his stock in trade, Ills PERSONAL |
ty, his income and his poll. 1t Is pro-
posed to relieve him of all taxes and to
raise all revenue from the annual value
OF the land If the business man owns
the land he uses ne will pay its annual
value to the city treasurer as a single |
tax. If he does not own the land he
uses he will pay the annual value to his
landlord, who will pay it to the city
treasurer as a single tax. Inasmuch as
the business man is now paying the full
annual value of his land to his landlord, |
or If he owns it himself. enjoying it's full
annual value in his business or his home, |
under the single tax he will be the gain
err OF taxes RENTED on his stock in |
trade, his personally, his income and his
poll. This reasonable and proportional
tax is right, and a right wrongs no
man. John Gregson.
Worcester, Feb. 10.