Ashland tidings. [volume] (Ashland, Or.) 1876-1919, 1912-10-24

signed a measure which is now de-
Tended as a mild departure" in the
direction of the single tax The
voter must not be deceived. AS a
matter of fact the measure presented
represents a long step toward the
ideal of the extreme single-taxer So
far as the mandatory provision of |
the act is concerned it aims at rails
ing state and perhaps a part OF cOun-
ty revenues by tax resting mainly |
on large landed estate. Approval
of the bill, however, makes it impos-
sible to provide the deficiency of
revenues by anything but a tax on
the unimproved value of land. 1t is
not by the graduated tax alone that
the program is to be judged The
act as whole compels a sweeping
conforming to the single tax princi-
pie by all other revenue measures.
Once the exemption of improvements
and personal property of every de-
scription is accomplished the way is
open to load the entire burden of
supporting all grades of government
on the landowner alone. Nor will
those who profess hostility toward
the institution of private property in
land be content to stop at that. The
rate of taxation on unimproved value
will be increased until the whole
rental value is appropriated and land
is left virtually worthless. The aim
or the single taxer is to destroy or
modify profoundly private property
in land Maybe the people of Oregon
are now ready to take this radical
step, but in submitting the question
the real issue should not be stubborn
ly disguised. 1t should be considered
squarely on its merits. OF course
the extreme single taXer denies the
fact that he has any intention OF
abolishing private property in land.
He aims merely to ''socialize," not
to confiscate land, but it takes one
well versed in the mystifying phi
losophy of Henry George to grasp the
difference between the two programs.
To the average man of common
sense there is little difference be-
tween appropriating "a species of
property outright and confiscating
the income which makes ownership
useful and valuable. To socialize
the income from land would be to
destroy the value of land titles and
make one piece of land no better
than another. One recalls here Mr.,
Georges figure of the states taking
the kernel while the landlord retains
the she'll Not to question the JUS
tice of such program, it would de-
stroy the beneficial effects upon So
ciety of private property in land, at
tachment to the soil, sustained in
dustry and foresight which come
, from the ownership, occupancy and
cultivation by the same person.
But advocates of the specific tax
) insist that it shall be discussed on
, it's merits" and resent any illusions
to the more radical views hitherto
t expressed by it's trainers. If the
r measure is discussed on it's merits il
= will be found to have two, both oi
/ which are demerits. 1t provides in
\ theory for the exemption of i'm
s land, but moments consideration
/ will show that only tangible and Wis
6 ible improvements on land will bt
= exempt. improvements in and Uni
der land like clearing, dra ming, re
| moving stones, ETC., are soon merged
: in and become an indistinguishablC
a part of the soil. To the assessor o.
s today there is no perceptible differ
q ence between a piece of farm lane
: originally prairie and an adjacen
area wrested from the forest will
?. great labor a decade or two ago. Tt
l. | MIN IllC piSoChI NebluC Vi AoAd oOOiiA
@ to be entirely gift of nature ant
: he disregards that portion of tn
). value due to the industry of man
@ In practice, then, Improvements ol
v land, office buildings, factories, etc
q would go untaXed, while improve
IS ments in land, except those SO re
O Gently made as to show for them
i selves, would be taxed along with tn
y Original" value of the soil. In
(. state like Oregon with its vast un
e developed resources labor should b
IS expended in clearing, draining, irr
v eating and removing distractions
j. cultivation instead of erecting offic
It buildings, factories and fine dwell
? ings. To make these necessary in
p provements lin and under" land lis
in BILE to taxation as soon as ther ar
j. made, while exempting other proc
n ucts of labor, would be to discourag
ct that form of investment on which tn
Of future development of the state s
4