Polk County observer. (Monmouth, Polk County, Or.) 1888-1927, 1911-11-07
(Rrofessor F. G. Young In Amer
lean Economic Review

The single tax is of the class that
makes almost a distinct people of
those whom it effects, so possessed
do the adherents become. For some
half-a-dozen years they have had
deep designs upon Oregon. The
state is now probably the chosen bat
tie ground on which they hope to
press their cause to successful issue.
If the Oregon contingent could only
exhibit a little of the moderation
that the father of the idea had and
which the eastern eXponents of the
movement even now show all tax
reformers would hail them as allies.
Oregon's S system of taxation has
yet to receive its first slightest I'M
press from the single tax crusade,
excepting that partial opening has
been made for the introduction of
single tax experiments in the sepa-
rate counties. An amendment to the
state constitution through initiative
procedure was adopted last Novem-
Der having this in view.
Factors of Promise.
The conditions in the state that
constitute the factors of such prom
ise of consummation as the move
ment has are the following;
1.-The presence in the state of
small but compact group of astute
and determined adherents to the
Henry George idea in its most radio
cal and revolutionary form.
2.-The fact that the Oregon sys-
TEN of direct legislation lends itself
to shrewd manipulations whereby
schemes are promoted at the polls
which the voters at the time are
quite unconscious OF.
"a traditional system oftaxation
in the state that has involved almost
exclusive reliance upon a primitive
form of the general property tax
including taxation at uniform rate
of all personality, credit instruments,
etc.
4.-The existence in the state OF
large tracts of idle lands held for
speculation.
First Move.
The first overt move for a moditi-
cation of the state system OF taxa
ton in the direction of a single tax
was made by filing with the Secre-
tary of State on January %, 1908,
an initiative petition for a constitu-
tional amendment to be submitted
to the voters in the following June.
The amendment read as follows:
"The Legislative Assembly shall
provide by law for uniform and
equal rate of assessment and taxa
ton; and shall prescribe such regu-
lations as shall secure just valua-
ton for taxation of all property,
both real and personal, excepting
That all dwelling houses; barns, s,sheds,
outhouses and all other appurte-
MANAGES thereto, all machinery and
buildings used exclusively for manu-
featuring purposes and the appur-
tenances thereto, all fences, farm ma
chinery and appliances used as such,
all fruit trees, vines, shrubs, and
all other improvements on farms,
all livestock, all household furniture
in use. and all tools owned by work
men and in use, shall be exempt
from taxation; excepting also such
property for municipal, educational,
literary, scientific, religious or char
liable purposes, as may be specially
exempted by law
Oregon System.
The Oregon system provides Tor
the distribution to all voters Of the
texts of the measures to be voted
on whether referendum or initiative
proposals. The privilege Is accord
ed the champions and opponents OF
the several legislative projects OF
inserting an argument for and an
argument against the approval Of
each. No argument against this pro
posed tax amendment of 1908 was
filed. In the extended argument IN
support of it there was explicit dec
laration that it was a "step IN the
direction of the Single Tax" The
argument proceeded TO specify, IF
adopted it would exempt most per-
sonal property and Improvements
from taxation, and the argument
submitted has in view that all such
property will ultimately be exempt
ed 1t does not exempt business
buildings, merchandise, cash, i'm
provements of public service eorpo-
rations. and few other articles OF
personality and improvements.
Sharp Discrimination
1t Is evident that a sharp diseum-
ination was attempted between mer-