The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1912-02-29
FL|CKERTA|L men IN
ANNUAL DEBATE
WIN OUT
Manitoba Worsted by Ameri-
can Opponents-Single
Tax Is Pliable Theme

North Dakota won the decision Of
h judges in the debate With Mani
toba Wednesday evening by a two
to one vote. The debate was held in
and Mayor NJ. +. Murphy presided.
The judges We're Judge Templeton of
this city. r. NJ. Black of Wahpeton
and John E. Currie of Winnipeg. The
North Dakota men eeme to lave the
best Of the argument and their
speeches We're full of facts.
The Canadian debaters were S. ABB
rahamson. Fred Kennedy and G. W.
Dewey, while North Dakota vas rep
resented by Earl Loudcn. Lester Smith
and Edward McIlraith. The ques-
ton debated was Resolved That the
taxation of land values only forms
h proper basis of taxation for the
purposes of local government in the
United States and Canada. BY local
government is "a cities. municipal
tiles. states and provinces and all other
local divisions Of government" The
Canadians supported the proposition
while the U. n. ID. men argued against
such a system of taxation.
System Is Approved
MI. Abrahamson opened the debate
for the affirmative. He endeavored to
show that the widespread interest and
approval that this system has receive
cd. He showed further that there was
a great need for a change in our pres
ont system due to the exceedingly bad
conditions prevailing today In the
United States and Canada. Mr.. Abra.
hanson tested the taxation of land
values as a principle of taxation and
showed that it bears in. no way upon
production. He also tested the sys-
tenn by the principle of economy and
showed that 1t is the easiest, cheapest
and most direct form of taxation.
Mr.. ~Abrahamson made a good i'm
preston on his audience. He is a good
clear speaker and seemed to have a
good knowledge of his subject.
Wrong in Theory
MI. Louden opened the debate for
the negative. He endeavored to show
that the system of taxing land values
only Is wrong in theory and is based
upon false principles. 1t is wrong in
theory because 1t places the whole
burden OF taxation upon the value of
n OF the factors Of production and
does not tax the value of the other
two. Mr.. Louden said that there are
three principles upon which the adj
vocateS of a tax on land value only
base their reasons for placing tho
whole burden of taxation upon the
land owner.
a. The private ownership of land
l 10 a. PA4N1lS6S dlIu S1lOulu Ue taxed.
C2.) The value of land is u social
value.
Cd Land is not destructible where
as the products of labor and capital
are.
In conclusion Mr.. Loudcn said that
it is evident that the system of tax
ing lane value only is wrong in theory
because the value of land does not
differ from the value of labor and
capital.
This was Mr.. Louden's first %
ance in intercollegiate debating, but
he worked like an old timer and sur
prised his hearers with his work. Mr..
Louden seemed to be very sure of his
statements. He said that Adam Smith,
Henry George n several other not
ed men had agreed with him and he
believed that he could make others
believe likewise.
Levy With Equality
Mr.. Kennedy continued for the af-
irmative. He said that taxes should
be levied M collected with certain
ty and equality. This system he said
would insure this. With certainty, be-
cause the land lies out of doors. It
cannot be o or shifted and it's
value Is easily ascertainable by COM
petent men. Such a tax is entirely
r from the oppressive and corrupt
Ing incidents of other taxes. 1t calls
for no personal returns. no taxpayers
oaths. no examination or exposure of
private affairs. With equality because
each individual is either the land.
owner or Tenant and in either ca.
pacity pays rent in proportion to the
economic and social advantage he en-
joys. Mr.. Kennedy also discussed the