Lexington gazette. [volume] (Lexington, Va.) 1871-1962, 1912-01-17
THE TAXATION or LAND
VALUES IN AMERICAN CITIES
Benjamin c. Marsh. Economic Expert,
e Publishes Interesting PamphIst.

An important pamphlet has bee,
published by Benjamin c. Marsh, fol-
meriy secretary Of the New York cit,
commission on congestion OF populs
ton In II Mr.. Marsh discusses wha
Is admitted 20 be one OF the most fun
damental problems OF American cite.
and an almost equally important prob
lem In rural districts. His dedication
Is perhaps little strong. but never
theiess 1t states compsctly the result.
or the present failure to tax land val
ues adequately:
To the uncounted millions Of work
erS In the only unpaid occupation In
American citfeS-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 II
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
The writer has quoted extensively
from economists since the day of
Adam Smith and gives u succinct sum-
mary OF the progress OF taxing land
values In Germany. England. Canada
and Australasia.
The book takes up in separate Chan.
tors
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.
In discussing the relation Of the tag
alton or 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
healthy tenements for dark. disease
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 bear heavier
taxation than the structure and that
there should he also special site
value rate TO be charged also on unoc-
cupleu property and on uncovered !
and"
TnXinR buildings at the same rate az
land. Mr.. Marsh states. results in the
reverse Of good government. II mikes
t as hard as possible for a man TO do !
right and as easy as possible for him
10 DO wrong. 1t puts a premium UPON |
slOth and the gambling spirit. discour. |
ages industry and letters enterDrise
The present exemption OF land values |
rom adequate taxation puts the bur.
len or government upon those least |
ioie to bear II and levies upon widows.
and children for the sun |
bort and protection government affords |
% the wealthy. IL dlscourages homo |
ownership and initiates against fam. |
~ life in tenements. II encourages ex-
ravagances In municipal government.
because the landlords can shift a large
'art or the taxes levied on their prop
'rty on TO their tenants"