The independent., 1903-05-14
Foundation Of Independence

(WTltteu IOr f1euTy GeOISe ElltlOQ
of The independently
Single tax is simple, fiscal plan,
proposed by Henry George as the cas-
lest and readiest means for accom-
plishing grand purpose.
The plan simply provides for ex-
empting buildings, improvements, and
all personal property from taxation;
and for substituting for all the vari-
GUS methods now in use for raising
public revenues a single tax upon the
values attaching to land locations, ir-
respective of improvements.
Business Locations: The value of
the business building would be de-
Quoted from the total valuation, and
the land or location value alone as
sessed for taxing purposes. If ten
story business building on New
York city business street were esti-
mated at half a million, and the value
of the bare location at one million
dollars, the owner would be assessed
there only on one million; all his inn
proyements being exempt.
The manufacturer using water
privilege OF other valuable natural
advantage, or valuable location, would
be assessed only on the fairly esti-
mated value of the location, exclusive
of the value of the dam, the buildings,
the machinery, and his other improve
mentS.
The holders of mineral lands and
coal and oil deposits would be assessed
on all the lands held, whether used
or not, at a value indicated by the
annual rental they would yield, il
leased to mining companies on tWen-
ty, thirty or fiftyyear leases, but no
tax would be levied on mining ma
chinery, or other improvements.
The farmer would be assessed only
on the value indicated by the annual
rental his farm would likely bring Il
entirely stripped of its improvements.
That is, his farm would be assessed
at the value it would fairly be ap-
praised at, after deducting the value
Ct his bitches, his fences, his orch
ards, his buildings or other improve
ments, and his implements and stock.
That's all there is of the single tax
plan. 1t does not propose anything
else; it doesn't change anything else.
1t proposes no changes in deeds or
titles, or our present methods OF hold
ing land Titles and title deeds
would be held exactly as they are
now, and land and homes would be
bought and sold, and willed and be-
queathed exactly as they are now
subject only to the payment Of this
rental value tax. That's all there Is
of the plan.
Now, what of the purpose:
The purpose is as grand and high
as was that of Washington and JEFF
ferson in planning to bequeath lib
erty and independence to the people
who should come after them.
The two primal necessities of life
are the right to breathe, and the
right to produce. So obvious is this
that if we would conceive of a body Of
men having every OF her right accord
ed them except the right to breathe
we could see that they would be at
the absolute mercy of the man or men
who had the power and the undls-
puted right to shut off their breath
or to force them to stop breathing
It is exactly the same with the second
essential to life. Because, it is as
impossible for man to continue to
live without producing as it is for him
to begin to live without breathing
unless some one else produces for him.
Therefore, any man in any country
who is entirely dependent upon some
other man for permission to produce,
is nearly as far from independence al
if he were dependent upon some fell
bowman for permission to breathe.
The right of self-employment is the
foundation of independence, the verF
pedestal of liberty. Where tyranny
and servility exist their foundations
will always be found imbedded in the
forceful or legal denial of mans uni
versal right to self-employment.
If man cannot live without produc-
ing, of what avail is it to men that
they are allowed to educate them
selves and make laws for themselves
and think for themselves, if they are
denied their fundamental natural right
to produce for themselves? Isn't II
obvious that the man who can give
to, or withhold from them their equal,
natural and primary right to produce,
can make them exercise all their other
rights exactly to suit him?