Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1913-12-31

This involves dc takjng over q -
the land BY the state. with oemoea1
ton to tho landlord. Small Aol4h0B
by compulsory purchases and omall
holdings By compulsory leasing -
other plans actually pursusd. un6ee
these schemes the landlord = CO.,.
PEELED to sell or lease small acTeAoeoss
for actual farm use. Land hire b. -
state and land purchase are inyoavoe
in this general scheme. A more dra1.
tic measure has Just been proposed ~
Mr.. WIN Thorno on the house Of co.
mons. Under tho Thorne bill Il would
be illegal for any person to hold, IN -,
ricultural districts, any land, exceed.
Ing fifty acres In extent In Z waste 90
uncultivated state, unless It shall ndea
be possible to cultivate such land q ~
profit, or unless It shall have he11j
devoted 70 some purpose Of Jablte
utility.
~ Tax . 0urse Land Monopoly E
The real attack upon the evils of -
present land ownership. the one sbo4e
which the Asrcest contention ha1 ~,
ken place. u that IN Lloyd Gsorgsso.
budget Of taxation. Many forms g
land taxation have besn proposed,
considered and, occasionally. aAopt0A \
Land value TAXATION. In some form, -
ters into discussion everywhere. This
new land taxation. hoWever, recently
carried into effect BY The Liberal goy.i
srnment. Is not . tax to raise revsnnb.
but. to quote the pungent phrase ~
the chancellor Of the exchsquer II prp.
posing It "a tax TO burst tho laHd
monopoly" This new system Of taxA,s
ton included I'VE per cent. duty q.
mining royalties. taxation Of gifte Sei
nature or windfalls. Il Included = tt
on the capital value Of unworked mir
erals, thus stimulating ne capitalization
Of mines hitherto unvorked. Tho H..
portant pTineiples Of the new taxatio1 !
however. are involved Ii the incrN
mont tai. the tax on undsvelope1
building land and on leassholA revess,
sions. Under these sections tHo tsxt
values are placed On land, the sit6'
value and the improved value. TIE
tendency Of the tax, - shown ~ M,
actual workings, 10 to bring moso,
building land into the market thus,
relieving eongestion Il The cdtias ara
the country.
Under the system Of long lsass.
holds. which II peculiar to Great mi.
tain, the owner Of the freehold Oh.
tains, on the expiration Of the lease
its ''faAns In" 70 employ IN English
phrass-"a property which has sub
stantially increased In value b. reason
Of the general growth Of the oommun-
ity and independently Of any expsnAt
turs Of labor Or entsrpriss On tho DArs
OF the owner"
The budget lsvies ten PER cent duty
upon the margin BY which the lsass,
hold has appreciated since Il was Ass
granted. Agricultural leases ars ~
empt from this duty. % are Ill leasss
made within the last twsnty-one years
20 Per Cent. increment pxsy.
Founded on the same principle.
pointed out Mr.. Horace B. Samuel Il
this effort 70 burst the lanA
lis the actual increns1t
duty itself. This il duty Of - ~
cent, levied 1t death. on transfer. ~
at intervals Of fifteen years (ahout TIA
average period at which Ill land IN the
United Kingdom. through ono eaues
or another. changes hands) on t1s, %.
tual site value" Supplementary -
these novel forms Of taxatton-reGard-
ed by many in Great Britain ~ revolrs
q provision for . untysfnAl
valuation Of all tho land affected.
The organization Of opportunity ter
all. 10 the DRogram Of the British dem
ocracy today. To this end. monopoly
of ownership Of land. which limits %
po.tunity to the few, must In some
way BE- abolished. To this high task
does Great Britain address herselI
The result IL on the knees Of the gods.
tcopyr.sht. ma By Jossph B. Bowias.)