The independent. [volume] (Lincoln, Neb.) 1902-1907, 1905-03-23
Open Letter to Mr.. G. S. j., Blank, Ga

Editor Independent: Your recent IA
vor to hand. You believe that it is
just to tax according to ability to pay.
II you were merchant would you
charge your customers according to
their ability to pay? Should theatre
manager charge his patrons according
to their ability to pay? Or shouldn't
he rather charge them according to
the value of the seats they occupied?
The only just tax is tax according
to benefits received from government
All public benefits are reflected in the
value of land. Therefore the ground
rent tax is the only just tax.
Under the single tax every privilege
would be repealed or it's beneficiaries
would have to pay the full value of the
privilege into the public treasury,
when it would cease to be privilege.
That being the case, whatever income
any man received would be his, as
against the whole world.
New Zealand has graduated land
and income tax and an exemption of
each. This is wrong, but it's effects
are better than the old system and it
Is an approach, however slight, toward
the recognition of the justice of taking
ground rent for public purposes. Ii
all ground rent were taken, in the
form of taxes, there would be no need
of an income tax, and the small rob-
Der, as well as the large one, would
be shown no favors.
You refer to my illustration OF the
river. You would move on boat
anchored in the river and thus escape
all taxation, while levying tribute Oh
the community. In political economy
all natural things, external to man,
such as rivers, seas, sunlight, natural
heat and cold, natural electrical cur
rents, rain, etc., are included in the
term-land. So your river would bel
land, as well as your present farm or
garden or town lot. But that is not
the point. Under the single tax your
water privilege would be repealed. All
would have free and equal access to
the river. used the illustration sim
ply to show you the character of thel
bulk of the so-called capital or wealth
of the tplutocracy. 1t is not wealth or
capital at all. 1t is simply the power
to levy future tribute upon labor, cap
italized. The annual tribute is the in
terest, o-called-really ground rent.
The market value of the stocks and
bonds represent this annual tribute
capitalized
Yes, under the single tax, all land
for which there was competitive de-
mand-for which people would be will
ing to pay a premium for use, would
be taxed. The tax would be just what
people would be willing to pay for it
If it were unimproyed If your young
mans $500 land continued to be in
demand, despite the fact that 1905
100000 acres could be had to use free
Of tax, then it would continue to yield
taxes However, if there were 400,-
100000 acres of more desirable land
than it, no one would want to use it,
and consequently it would have no
value and would pay no tax.
AS / stated in my last, exchange is
part of production. The facility of
exchange, multiplying production, diff
ferentiates the civilized man from the
savage. Where exchange is encour-
aged, each member of society need not
catch his own fish, build his own
house, make his own clothing, plant
his own garden, etc. Where each has
TO do all of these things high state
r.1 n NT1el