The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1912-02-29

general property tax. the income, n
heritancc and poll taxes. showing
their evils. They are expensive and
difficult to collect. The annoyance and
initiation connected with collection far
outweigh any benefits received. Mr..
Kennedy discussed also the revenue
from corporations inc the taxation Of
improvements. The last is perhaps the
most Objectionable of all forms. name
~ the taxation of improvements. Mr..
Kennedy is a fine talker and present.
ed his facts in good style.
Would Be Made Greater
MI. Smith then took up the debate
for the negative and showed the eco
nomic defects of n tax on land value
alone. 1t would be entirely inadequate
in new and Door communities. The
effect on the farmer is very important.
Statistics gathered by the state board
value only would cause great injustice
to the farmers in the United States
and Canada. The true remedy. MIR.
Smith argued. consists not in taxing
m value alone. in attempting to
reach the ability of the owner OF
property in some other way than that
of the present system. Taking up the
effect in the cities MIR. Smith shovel
that II tax could not lower rents in
the slums nor raise the workman.
This was MIR. Smiths second appear
ancc in Intercollegiate debating. He
was on the U. n. D.. team which de-
feated South Dakota last year. The
Little Giant did splendid work and
was at all times master Of the situa-
ton.
Mr.. Dovey concluded for the at
frmative. To him much credit is
due. He was undoubtedly the hest
man on the Canadian team. He had
Il great knowledge of his subject and
was bristling with facts. He had a
From the minute he started speak,
ing until he finished he. held the at
tention Of his audience. He said that
this system as proposed conforms to
the principles laid down by Adam
Smith II agreed to by every ccono-
mist since those days. 1t also avoids
the many errors and injustices which
VIC are suffering under our present
system. Mr.. Dovcy then proceeded to
explain the simplicity and practical
hility of the system and to point out
it's many benefits to society ms q whole.
One great fact which cnnfronts all
economists is the fart of rent. Land
is a MONOPOLY. that is. it is limited
III quantity and is absolutely neces-
sary to existence as We know it.
Some land has advantages partly ma
terial and partly tho result Of human
activities which enable the owner
to exact compensation for the use of
this land. We have also a constant
increment of land value due to the fact
tina population increases while and
remains a constant quantity. Nature
has provided a fund to meet the en-
penses of government in the form of
economic rent. He said thai the af-
firmatives' proposed system was sound
err in principle and just in its applica-
ton.
Use Inheritance Tax
In concluding for the negative, Mr..
McIlraith ~endeavored to prove that
the land value tax only is unjust and
that it should he supplemented by the
income and inheritance tax. A land
value tax is not sufficient. falling as
1t. does ON only II form of wealth.
Mr.. McIlraith strengthened the argu-
ment that it was not fair to tax land
and not tax labor and capital. This
tax he says would be unjust and i'm
practical unless supplemented by a
tax based on ability to pay. Mr.. Nc
Ilraith did first class work Wednes-
day night. He is n splendid debater.
He has a good voice and his stage de-
conviction with his statements. He
was ready at all times to prove. his
statements, having good authority for
everything nc said.
There was a fine crowd at the de.
bate, much larger than that Of last
year. ~
Wednesday afternoon the Canadian
men were given a reception by the
Women's league Of the university in
Davis hall parlor. a good number Of
the faculty and student body We're also
present. After the debate the debat-
ers We're entertained at an informal
luncheon in the new build
ing. President Mcvey was present
and made a short speech. Others who
made speeches We're j.. A. Taylor. Mr..
DoveN and Mr.. McIlraith.
Some nm marry for love. and
others set a divorce for the same
reason.
A girl, you may have observed. de-
votes a lot Of her enthusiasm to ad-
jectives.
This Is a busy world, but there IL a
good deal less going on than a boy
anticipates.
A drum may be a musical instru-
ment. but it doesn't amou: to much
for solos.
A man will support a large family
oftener than a large family will sup-
port him.