The independent. [volume] (Lincoln, Neb.) 1902-1907, 1904-03-17
THAT CONSTITUTIONAL Diff

GUILTY.
Editor Independent: Some good
democrat, under the nom de plume OF
tom Jefferson don't believe con-
gress has any power under the con-
stitution to levy a direct tax upon
land' because it expressly states that
mo capitation or other direct tax
shall be laid unless in proportion to
the census" (See letter in Indepen
dent of Feb. 25.) Furthermore he as
serts that such tax could not be
equitably appoItioned and would be
unjust"-and that after all the single
tax proposition is not one to tax land
at all, but resolves itself simply into
a tax upon peoples pocketbooks.
Regarding the constitutional diff
Guilty referred to, few single takers
concern themselves with 1t, believing
that the method by which the system
would be applied of such nature as
to escape (under judiciary free from
coercion) the limitations it imposes,
and feeling confident that the favor
ing will of the people <can compel a
way for such changes as are neces-
sary.
Should the national government
need funds outside of the income it
should and could obtain from the spe-
cial privileges granted by it, levy
would be made upon the states, which
in turn would levy upon their coun-
ties, in proportion to the "land val
ues" respectively returned by each.
This method, under normal state
OF society, would practically parallel
the census enumeration both as to
the states and counties. As to its
equity, men who fully understand the
principle upon which it is based, have
ceased, long ago, to bubble.
1t exactly observes the natural
canon of taxation that those who re-
ceive should pay for what they get
in proportion to the value "Tom
Jefferson must remember that the
land, like the air, belongs by natural
inheritance to all-and that whoever
asks exclusive use to a part of it
should pay the rest for that privilege.
The single tax is not a tax upon
peoples pocketbooks; it is, to speak
definitely, not tax at all. 1t is rent
and rent is not paid according to
the size of the pocketbook, but ac-
cording to the value of the thing
rented-determined by open market
offers. Would tom" escape his farm
rent because he failed to raise a pay
ing crop? (excapt through charity or
would he claim exemption from rent
for an Office room, which, having been
| kept vacant by him the year around,
| had returned no revenue?
Farmers, Mr.. Jefferson, would pay
but One-tenth as much under a gov
eminent that took "all the economic
rent and removed all indirect taxa
ton, as they do under the inequitable
system of indirect taxation from
which they-more than any other class
now suffer. The reason of this is
that the land they use has but one
tenth as much value as that occupied
by cities, villages, franchise holders,
etc.
The fact that taxes are paid with
| money does not excuse anyone for
| holding the ridiculous opinion that
| it is the money then which is taxed.
Money is the commodity with which
| luCh ldNlllIctC CACuduSGo. were
country so impoverished that they
had no commodity, then land would
have no value and taxes" would have
vanished, and just in proportion as
universal exchanges are simplified and
made easier do land values increase.
The contention is puerile.
Few reformers are more loyal adj
vocates of the initiative and refer
endum than are single ,axers. They
recognize in it the primary political
reform, so necessary to all economic
advancement. We also realize that
those of its supporters who give evil
dence of so little capacity to ascertain
the truths involved in other move
ments tend to make its accomplish
ment the slower and more difficult.
Il. D. BAILEY.
Central City, Colo.