The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1914-01-13

W Packing houses.
(z) Every Inherent peddler.
faa) Malt dealers. |
BIB Drugs.
(cc) Insurance companies.
{dd) Dealers in fire arms.
tee) Dealers in pianos, organs, etc.
tff) Cigar dealers and manufacturers
(gg) Public ferries, bridges for toll.
(hh) Trading stamps.
(ii) Express companies.
Old Telegraph companies
>(kk) Telephone companies.
Cd Marriage license tax.
(G) Affxing official seals.
(H1 Fines and penalties.
This entire measure is truly a most
marvellous production. We had in
tended to make this Revenue Act the
basis OF this paper as well as the sub
feet for discussion this evening, and
| we still hope that it may be literally
| discussed: but our Investigations on
the subject haveled us into more
advanced ground and we have fol-
| lowed these modern Developments,
| not only as a matter OF interest, but
with the thought that some light may
be shed on. our own complex and in
many respects antiquated system. We
can touch but q few points and those
quite briefly: !.
Poll Tax.
The poll tax, for example, is still
retained by us, although by some con-
sidered a relic OF that primitive pc
riOd OF civilization when each citizen
bore an equal part of the public ex-
pense. AS an exclusive tax, it is an
tiQuated, but when it is used in CON
nection with other forms Of taxation
it appears just and right, for It is a
contribution to the State which every
citizen a and should make in ex-
change for the protection and bene-
fits, which even the poorest enjoys
under our government. Most. foreign
countries have abolished his form of
taxation and none Of our States like
New York and California have lone SO
n others are attempting to abolish
it, backing up the step with the ar
gument that after the tax receipt be
came a condition Of suffrage. the tax
became a source OF bribery and cor
ruption, the candidates for office, OF
political parties often paying the poll
tax OF the voter in exchange for his
vote.
Land.
Land was the first property to be
taxed and it is by far the most tan
gible and easiest OF all objects Of
: taxation. It has ever been and still
is most universally taken as a source
i OF public revenue. Simple as the ide
Of the taxation Of land is, it has no
been free from difficulties peculiar t.
itself. In it's development, a differ
N "~S wa fA0AO NCkWC pkO uC
tive and unproductive land, which IL
England amounted to a total ex
emption from taxation Of the larg'
landed estates.
The newer idea now prevails tina
1t is not the and that is taxed, blu
the individual; that the lane is but
II basis Of value and this has change.
the old system, especially in England
and all land is now listed and taxed
City real estate with rapidly increas
ing value has also modified the view
OF experts. so h a today not only i
ID the land taxed and the income from
n It. but in England and Germany he,
have gone one step further and adde,
what is known as "the unearned in
- crement tax" This an,
h latest idea Of taxation is nothin
more or less h an appropriatio,
ny the State OF a certain per cent Q
g the profits accruing to the and own
er, when he sells land for a nrof,
or 70 make It doubly sure, a yaluAtio
Is made every fifteen years and tn
It. tax Is laid upon the increase in val
uatlon, whether the land change
hands or not.
c Cities and towns IN erman IN
troduced this form Of taxation aho,
Ten a ago; but the Imperial Go,
efhment did not adopt Il until la.
year. In England Lloyd George In
it into his budget in $50.
uosether with a direct land tax an
Yer the measure has now passed bot
houses Of Parliament with the prt
TX vision for a complete survey and va
lg- uatiOn Of all the land ~ ~, r.:.
'f Kingdom. for which The governme1
is mas provided 5000 900 pounds. an
Id II IS expected to raise the revenue
the Crown some $25. 900. 900 pound
aot 20 100000 pounds annually.
The Kingdom OF England and En-
ler pire Of Germany were the 6rct
Ia ADOPT this scharo s4v Iisst
nd plan in E,n1a-S sNAa1iOns u