The independent., 1903-06-11
THE SINGLE TAX

connection with the Henry George
Edition of The Independent, believe
is conceded; and / give hearty sec
ond to the praise accorded them by my
brother, Mr.. Tibbles.
AS was said last week anent the
forthcoming Karl Marx Edition:
Jefferson democrats. Lincoln repub-
lisans, Karl Marx socialists, Henry
George single takers, and Tom Wat
son populists can all agree that equal
rights to all-special privileges to
none is what they are all striving for.
Iae-r disagreements are over tie best
methods of securing the equal rights
and abolishing the special privileges
Accordingly, whatever criticisms are
made of the Henry George philosophs
of freedom will be in the spirit of in
vestigation to ascertain the truth, and
not a prejudiced attempt to discredit
it.
Without entering into a metaphysl'
cal discussion of Mr.. Posts definition
of "value''-which in the main | re-
gard as correct-I consider his open"
ing speech in the Post-Clark debate
Henry George Edition. p. p the most
convincing l have ever read. "Wha1
we tax" he says, 'is neither property
nor the values of property, but men
"a proposition that The Independent
has asserted many times in its discus
sions with the single takers.
Men are taxed. But upon what eths-
cal ground? Plainly, either upon abi.-'
ity to pay, or in proportion to benefits
conferred. Present systems OF taxa
ton violate both of these canons ani
conform to neither. Mr.. Post makes
d distinction between benefits" AMI
advantages" Ones education is
benefit conferred by society, but It
cannot be 'swapped' directly for
bread and meat and is, therefore, no.
a tradable advantage" A we'll paved
street is benefit" to every person
who travels over it, but the trayele:
cannot secure coal and kerosene IL
exchange for the "benefit" he derives
and, hence, it is not valuable "ad-
vantage But the owner OF abuttlng
or nearby land has, by the paving OF
the street, had conferred upon him
by society tradable, valuable "ad-
vantage" for which, Mr.. Post argues,
he should reimburse society. This is
the test of apI''---.ng the proportion .
benefits canon of taxation-ls the
benefit one which can be exchanged
for the labor-products of Others? is
it merchantable, marketable, trad
able? .-~.-.s-..
Men being taxed, it follows that all
taxes are really income taxes, no
matte whether specific or ad valoreal,
or how calculated, because they must
be paid out of income. 1t is not de-
MED that some taxes will not stay
nut" and that the nominal taxpayer
shifts his burden to the shoulders OF
another or Others. But all taxes final.
" come out of the incomes OF the
real, ultimate taxpayers.
Although paid out of income, the
payment is made in a roundabout way.
That portion of the income Whl.h
must be handed over to government
as taxes must, in nearly all cases, be
and transformed into a spe-
cific thing-coined money; and this'
no matter how great the sacrifice may |
he owing to plethora Of the partic-
Mar things constituting the given in
come or scarcity of the thing excl,;;-
siyely endowed with power to cancel
tax levies.
Being calculated in terms of money,
and payable only in coined money, the
single taxed farmer would be obliged
10 sell his oats and corn and hogs and
cattle just the same as now, and to
buy coined money with which to sat-
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