The independent. [volume] (Lincoln, Neb.) 1902-1907, 1904-09-01

DY Luc cXEIllOu VI LuCAA A0tAAc ~"
ers substituted for the term farmer"
that a comparison of the single tax
with our present system of taxation
would seem appropriate. But as the
question is a specific one, l will make
my answer as nearly SO as possible.
OF all occupations that of the farm
er suffers most by our present mongrel
system 1t is piece OF graded IN
Justice where only on the surface 40
we seek to conform to lines OF justice,
by direct legislative control, with the
interests that reap the advantages OF
injustice welding the greatest polltl-
cal influence. Hence. the futility OF
our efforts. +
The farmer is taxed both with and
without regard to his ability to pay.
There is the poll tax or per capita tax,
which falls alike on rich and poor. On
the rich man it is trifling; on the poor
farmer it is three days work. Count
ing $50 days that the farmer can work,
it is about 1870 of his life's work. for
what is counted a trivial tax. Then
the tariff taxes on every thing he buys
which ere it reaches the farmer and is
finally paid is in some cases doubled.
OF these latter taxes the farmers share
is great, for the progressive farmer
must have the latest in tools and ma
chinery, and this means continuous
outlay. On all Of this he must pay
tribute to the tariff monster, who is
not really so hard to keep but for
| what he wastes.
1t is difficult matter to picture well
the evils of our present taxation as it
affects the farmer. He must pay when
he buys to build up his business or
supply his wants. and then he must
pay more each year for his thrift and
enterprise. He is taxed getting things
and further taxed for keeping them.
In the first instance he is taxed for
his existence; in the second, for his
progress.
But not thus alone is he hampered
If he buys a farm, giving deed Of
trust in part payment, SO that he may
secure his spare time in improve
ments, he must pay taxes on the land
and, also, an increased interest on his
borrowed capital, due to the tax to
which said capital is subject, though
| it is a fact that most of it escapes
taxation. The same is true if he would
stock his farm under the same circum-
stances. And not only that, but he
can not unblushingly tell the assessor
he has only twenty head of cattle,
when before his, his neighbours and,
perhaps, the assessors eyes stand
twenty-five thirty. While,the large
landowner and stockman, who has cat
tie scattered over county or, perhaps,
several counties, can, and does say, II
have ESQ head of CATTLE" while he
may have 1000. And it is the same
with all other forms of personal prop
erty. The man who holds note of
$4,000 value can not conveniently for
get it when the assessor comes around,
while he who holds thousands of dol
lars worth may have more Obliging
memory. But we will let these few in
stances suffice for the present and turn
to the other side, the single tax.
The farmer would have to pay tax
on but one thing. that is, the value
of the land which, he holds. A thing
that whether he held one dollars or
one million dollars worth could not
lescape. He would not be taxed for all
the thrift and enterprise he could de-
velop. or course "a comparison in fig
ures is impossible, but one can easily
see about what portion Of taxes a
farmer would pay under either system
With the single tax he would not pay
all those taxes which are levied re-
CARELESS Of opportunities held or abil-
ity to pay. and the increase in the tax
he would have to pay on the value OF
the land he held would in no way equal
what he would thus get rid of, be-
cause IL would be his farm. valued al
$500 to $4,000 per acre. measured
against the valuable city lot or the
public franchises worth millions of dol.
, lars and now largely escaping taxation
and not, as now. the farmer as a mar
or an industrial factor measured
against the millionaire as d man OF
an industrial factor.
And further still. there can be M
, objection 20 the single tax on the score
that capital will be freed from all bur
den OF taxation. Labor. not capita
will ha ha gafanr IT,. fxns. ea MA ~