New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-03-17
EOTITY IN TAXATION.

The report OF the referee in another OF the
Westchestcr County tax cases an abstract OF
which we published yesterday, Is OF more IMAM
local interest Briefly stated. this is the case:
4 man-Mr. j. -. Rockefellcr-purchased a
farm in Mount Pleasant township, ana spent
lot OF money on it in Improvements. lie mus
increased its value. At the same time he IN
creased the value Of all adjacent ana neiGh-
boring property. The tax assessor however
ignored and worse than ignored the latter fact
He greatly increased the assessment upon Mt.
Kockefcller's place but at the same time lie
creased the assessments upon the surrounding
property. and especially upon his own place
Mr. Rockefeller was thus to be taxed Tor the
increased value OF his place, for which he had
paid full price. while his neighbors were NOT 10
no toxed for the increased value of their places.
for which they had not paid cent Inc as
SCISSOR did this with the express ana eXpresSeu
purpose Of making Mr.. Rockefeller pay more
than his due share Of taxes, and OF letting Inc
others off with less than their due share. ms
action the referee declares TO have been mall
cious and unlawful. No doubt the courts will
apDrovc his report and order the undo'nS OF the
assessors work.
Now this as we pointed out the other day
in connection with another similar case, Is OF
Importance 10 that township, because 1t dis
turbs IFS finances. puts it to heavy expense for
LAWYERS fees and court expenses, and brings
unon II n certain measure Of that dsrepute
which indicators cannot escape. 1t also en-
bodies n valuable lesson TO the whole country.
There IS too often a disposition TO make The
burden Of taxation unequal, and to make those
who are rcputed to be rich bear more than
their due proportion. An attempt was made
bv the Federal Government under the last Adj
minetratiOn 10 adopt that odious principle into
National legislation by making the tax rate
higher on large incomes than on small ones
Happily II was thwarted by the Constitution
But in one form or another the same principle
IS continually being put forward, and it forms
a fundamental plank in the platform of politi-
cal party that is in some States rising into seri-
Gus Importance The report Of this referee is
a scathng rcbuke of ii. There has been much
/ clamOr about the ''unearned increment of some
rich mems estates. and n demand that II should
all be confscated by the State. But how about
/ the 'unearned increment" accruing to the
neiShbors Of the rich man. which comes TO them
not because of anything they have done, but
because of what he has done for the improve
ment of his estate? If a man of means buys
farm AT 500 an acre. and spends 500 an acre
/ in improvements on II, he increases It's value to
some extent. But he also Increases the value OF
all the adjacent farms to some extent, although
/ their owners do not spend n cent in improve
ments upon them. The same is true Of every
business building and factory and railroad.
/ They are enterprises which bring profit TO their
proprietOrs But in the majority Of cases they
bring increase OF values to others all around
them so that these latter gain wealth by doing
nothing Just as. according to Montesquieu, Il
certain people acquired nobility by sitting on
chairs" II the business man and capitalist
should be taxed for their increase Of wealth for
which they labor. certainly in equal ratio should
| those be taxed who profit from that labor with
/ out laboring themselves. That Is a principle
| that applies to the whole United States as ii
/ rcctly as to Mount Pleasant township
Further than that, the lesson is to be applied
! 10 the equalization Of taxation between dir
fcrent parts of the State. There has often been
manifested disposition 20 Increase the State
assessment upon the city Of New-lork for the
benefit Of the rural regions Of the State. The
capitalists Of the city men say are better able
10 pay taxes than the farmers of the country.
Il will he well 10 reflect upon the value or the
city 10 the country. and upon the "unearned
increment" which the country enjoys because
Of the wealth and enterprise OF the city II is
the fact that there is a great city here, demand