Courier Democrat. (Langdon, N.D.) 1891-1920, 1911-12-14
THE TAXATION OF LAND
VALUES IN AMERICAN CITIES
Benjamin c. Marsh, Economic Expert,
Publishes Interesting Pamphlet.

An important pamphlet has been
published by Benjamin c. Marsh. for
merly secretary of the New York city
commission OF congestion Of popula-
ton. In it Mr.. Marsh discusses what
is admitted to be one of the most fun
damental problems Of American cities
and an almost equally important prob
lem in rural districts. His dedication
is perhaps a little strong, but never
theless it states compactly the results
Of the present failure to tax land val
ues adequately:
ITO the %uncounted millions Of work
ers in the only unpaid occupation in
American cities-those who toll from
birth till death at their profitless task
of creating land values for landowners
in the sincere confidence that those
who have votes will use the ballot and
those who have influence will exert it
in terminating the existing land slav-
cry in every American city"
Two incidental advantages Of the
book, which is intended for busy peo-
pie. are the marginal notes summarize
ing each page and the complete index.
The writer has quoted extensively
from economists since the day Of
Adam Smith and gives a succinct sum-
mary of the progress of taxing land
values in Germany, England. Canada
and Australasia.
The book takes up in separate chap.
ters-
The land question and housing re-
form in American cities.
The moral sanctions for heavier tax
alton Of land values.
Results of taxing buildings at the
same rate as land.
Alleged objections to heavier taxa
ton Of land values.
Economic reasons for taxing land
values heavily.
Some fiscal reasons for taxing land
values heavily.
Some social reasons for taxing land
values heavily.
Sources of municipal revenue in
some foreign cities.
Possible methods Of taxing land val
ues in American cities.
Ill uISCuSSluS luc ICldIlOu Ol Lue TAX"
alton of land values to housing reform
Mr.. Marsh states:
"Cheap land is, however, essential
to good housing for wage earners at
reasonable rents. Heavy taxation of
land values will minimize land specu-
lation. make and keep land availably
cheap, encourage the substitution of
1 h0n1thv fnroroo-+, fo~ I1rJr Is~oD~o
breeding ones and reduce rents and en-
courage home ownership by wage earn
ers. Foreign housing experts agree to
the necessity Of heavier taxation of
land values. The English royal com
mission on land taxation in 1901 rec
commended that the site Dear heavier
taxation than the structure n that
there should be also a special site
value rate to be charged also on unoc-
cupied property and on uncovered
land"
Taxing buildings at the same rate as
land. Mr.. Marsh states. results 'in the
reverse Of good government. 1t makes
it as hard as possible for a man to do
right and as easy as possible for him
to do wrong. 1t puts a premium upon
sloth and the gambling spirit. discour
ages industry and letters enterprise.
The present exemption Of land values
from adequate taxation puts the bur.
den of government upon those least
able to bear it and levies upon widows.
consumptives and children for the sup
port and protection government affords
to the wealthy. 1t discourages home
ownership and initiates against fam.
lily life in tenementS. 1t encourages eX-
travagances In municipal government.
because the landlords can shift a large
part Of the taxes levied on their prop
erty on to their tenants"
lAN IAER Ri LA Ia nnllaaIa