The Oskaloosa herald., 1900-05-24
Nor A TAK-PAYERs, UTOPIA.

NOT a TAXPAYERS UTOPIA,
A great deal of profound editorial
comment has been going the rounds
for some time relative to the utopian
municipal affairs of Glasgow, and the
desirabiIity of a modified form being
adopted in cities of the United States.
Notwithstanding the general news
paper interest aroused, it seems that
no one had taken the trouble to as
certain il the discussion was founded
on fact. 1t occurred to the, San
Francisco Call to make such an in
vestigation, the result of which is
causing some quiet editorial fun-mak-
ing at the expense of such writer's as
have sought to show off municipal
ownership as practiced at Glasgow
to the advantage of taxpayers. What
is said by The Call will be interest
ing. After stating that it was one
that had fallen into the common error,
it says:
"We have now examined the cues
ton of fact involved, and find that
not Glasgow, nor any European city
that we can discover, has been able
to shift public taxation upon the in
come from public utilities.
THE municipal reports of the city
of Glasgow show that the people of
that municipality are taxed in the
ordinary way, on an income basis on
the annual rental value of property.
The levy in Glasgow for 1S98-99 for
general municipal purposes, schools,
poor rate, etc., on E10 rentals, was
3s Sd GIG per pound, or 16% per cent
on the rental value; the owner of the
property pays also Is I'd 16 per
pound rental, equal to 81 per cent.
The owner who occupies his own
premises pays both taxes, equal to
25per cent on the annual rental value.
Added to this the general govern
ment, through its inland revenue de-
partment, collects tax on land and
an inhabited house tax, the two
amounting to A per cent of the rental
value. Every person having an in
come of e300 per annum, from what
ever source derived, pays another
tax of Sd per pound, or 8 1-3 per cent
on his income.
This is pretty stiff taxation, be-
sides which San Francisco's faVorite
dollar limit seems light as air. Our
dollar limit, however, is not levied
on annual income, but on estimated
cash value of property, and our per-
sonal property is taxed separately
from realty. In Glasgow the tax on
annual rental value and the inland
revenue taxes are in lieu of all other
forms of tax. We estimate the Glas-
gov tax to be about SI4.50 per 81, 900
of cash value of the property, which
assumes the rental or income value
to be 5 per cent per annum. TIE
difference between the Scotch town
and American cities of similar situa-
ton and population is not great, with
perhaps the average advantage in
favor of the American cities.
I'VE do not know how the idea be-
came fixed in this country that Glas
gov is free from municipal and pub
lie taxation as the result of owning
public utilities. That such an idea
has no foundation in fact admonishes
to q cautious examination of all state
ments made on the side of public
ownership. Each case is Individual
and has elements peculiar 10 itself,
either in physical situation or struct-
ure of government, tLat cannot be
carried over and applied to all cases,
because physical end governmental
features cannot be carried along with
the civic policy"