Evening star. [volume] (Washington, D.C.) 1854-1972, 1911-05-02
Single Tax and Multiple Taxes.

The proposition to apply the single-taX
principle to assessments and taxation
means something different here from
what is meant anywhere else. The prl-
mary purpose of the single taxer Is not
attained unless the tax on unimproVed
land is substituted for other property
taxes and becomes in fact the single tax.
ExpcrienCe has shown that the only eff
feet of single tax agitation in the Dis
trjct is. first to increase assessment and
taxation Of rnimproved property without
lesSeninE the tax burden on any other
spcCics If taxable property. and, second,
nv raising the standard of assessments of
unirrprovcd land to start a competition
in assessment increases along the whole
line of the varying classes of taxable
PA ,erty. In seeking uniformity of as
seSsment thc vital desideratum> there in
Variably results a leVcling UP. never
Ievelinc down, always increases of lower
levels to the point of highest standard,
and never reduction of figures as eX-
cessive in this or that case 10 bring
about uniformity on a lower average level
of assessment. Thus. here, single tax
practically means. not exclusive assess
ment of a single class OF property, but
multiple tax and increased assessments
on all classes of taxable property.
In local taxation Washington abors
under the disadvantage of neither taxing
itself nor being represented in the body
which imposes taxation. Injustice re-
suits When a municipality or state or
the nation taxes itself on American prn-
cipics il first ascertains how much money
will be needed to meet economically the
legitimate municipal or state or national
expenses to be provided for, and then
proceeds TO raise this amount by taxes
upon itself of the kind to which tax
payers are most accustomed, and which
will impose the smallest burden that is
felt upon the individual taxpayer. In
short, the easiest form of taxation in
view of local conditions and customs is
applied.
1t is not considered necessary on prin-
ciple to apply in any one case all forms
of taxation. One community like the
District, may most easily raise the bulk
of the necessary money by a tax on
real estate. Another may rely largely
upon an income tax and All excise tax,
and real estate is correspondingly re-
lieved. Another, like a few of the states,
gets much of its public money by a
TAX on corporations organized under its
laws. Another derives most of the neces-
say revenue from a tax on some rich
product peculiar 10 the locality, like nj
trate of soda in Chile.
Nobody who is taxing himself applies
10 himself all methods of tax eXaction.
In the case of the District, in which
taxation is devised and applied by an
outside body in which the local tax
payers are not represented, the theory
seems to prevail in some quarters that
all forms of taxation ever conceived
should be imposed upon ii. at least ex-
perimentally, regardless of the question
whether the necessary revenue is not
already raised through the taxes to which
the community is accustomed. Thence
result propositions to impose new forms
OF tax without. however. reducing in
proportion the present heavy real estate
tax; such as proposals to enlarge the
scope of personal taxation, to exact an
inheritance tax, 10 add an income tax,
to apply for specific purposes special
taxes outside of those levied under the
organic act. In short, every tax, old and
new, every novelty and experiment in
taxes, seems to be urged by somebody
Tor application TO the helpless District.