The Detroit times. [volume] (Detroit, Mich.) 1903-1920, 1912-01-04
Article No. z.

There are TWO principles or rules
in regard to taxation, one or the other
OF which most people accept in their
judgments OF such matters.
The first says People should pay
toward the support of government nc
cording 10 the amount OF wealth they
have-the poor paying less, the rich
most"
The second says: People should
pay toward the support OF the govern.
ment according 10 the amount of bene-
tits they receive from government
II the benefits are small. they should
pay little IL the benefits are large.
they should pay much
Which is right? Whatever your
answer. both rules are viciously and
villianously violated BY nearly every
form of tax in existence except the
land value tax where applied.
The poll tax takes from the rich
and poor alike-without regard 10
benefits or wealth-breaking both
rules A road tax. which is form
of poll tax. takes from rich and poor
alike. Then IL puts both amounts on
the rich mans land-he gets il all
back and the poor man gets nothing.
The personal property and improve
ment taxes punish the honest man
who tells what he has and exempts
the perjurer who lies about his, The
tariff taxes the rich and poor on their
food clothing and shelter alike, but
exempts the rich mans fortune. The
income tax takes just as much from
the man who earns his income as II
does from the man whose income is
lunearned and ill-gotten. These are
club methods in which justice finds
no place.
! Should the merchant buy $1,000
worth OF goods abroad and pay $1,000
at the custom house, he adds that 10
/ the price OF the goods-making them
$4,000 in cost Then the local tax
man finds them and taxes the $1,000
cost and the $1,000 tariff. The mer
chant must add this tax TO the cost
and you buy them and pay the orig
inal cost. plus the tariff, plus the
taxes on both. This brings us to q
great law in economies every Ia,
that Is put on anything made by labor
enters into the cost of producing tina
thing and is paid by the ultimate con
sumer.'"
Therefore, the most OF the talk yol
hear about the taxpayer" is huge
joke TO the people who know ECO
nomic law" There are no real tax
payers in the world but the ''ultimat,
nsumC"-excepting him who pay
a tax On rent, or Nand value. All be
tween these two are mere tax dodg
ers or Tax shutters. There are a few
exceptions TO this rule that simpl.
acentuate IL when understood.
The taxation OF Hand values, how
ever, is the only form OF tax tina
meets every requirement OF Justic'
and economic expediency.
In the first place, land values ar,
the only values in the world that ar
entirely created by the community IL
its collective capacity and In which
the individual. as an individual ha
no right of ownership. The right o
society TO this value is born of thu
right OF the creator TO its own crea
tons: just as the individual right 4
himself entities him TO the ownership
of his own creations sof private prop
erty. Therefore, to leave to each II
own creations squares with the mora
law and satisfies Justice.
Incidentally, the evils that are borl
of social injustice will disappea
when social justice is satisfied-an,
society has no business in attempt
ing to remove any other kind OF evi
that belongs TO the individual with al
It's penalties and rewards. Attempts
OF society to remove individual
NOTES" while suffering from its owl
beams" is the essence OF arrogance
ignorance and presumption.
Now, in the second place, the taxa
ton Of land value Is known, by al
authority on that subject, 20 be un
shiftable. II stays where IL is put. i
is on a subject that cannot hide. rur
away or shift its position-except dur
ing an earthquake. Even then. tn
land values Immediately reappea
when the quake subsides-witnesi
San Francisco.
So. II is right, and also efficient.