Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-05-13


local taxpayers it can be secured with
half the tax burden resting upon them
The load bearer who should suggest
that his burden be doubled because he
had found. as he thought, a new way
of distributing the weight that would
enable him to carry il more easily.
would be advised 10 test his discovery on
the half burden he then carrying
If he should insist on doubling his
burden first. and testing his new wa
of bearing the burden afterward. ne
would naturally end in St Elizabeth'
The small taxpayer of today is told
that his salvation is to be secured nv
relieving Uncle Sam from his millions
of half contribution toward capital
maintenance. by eNemptinS from taxa
ton the rich mans millions. invested
in residences. business houses and Of
flee buildings and by throwing the
whole of the vastly increased tax bur
den upon land values, including III"
land owned by himself as the site of
his little home.
Single Tax Means Multiple Taxes.
The proposition TO apply the siuEle-iaN
principle to assessments and taxation
means something different here f7of'i
what is meant anywhere else. Tho pm
mary purpose of the single taNer is NO
attained unless the tax on unimproVcd
land is substituted for other property
taxes and becomes in fact the single tax.
Under certain conditions OF land hold
ing the single tax principle is applied
witt wonderful public benefits 10 the
community. But the evil conditions, 10
be cured by the single tax. are at a mini
mum in Washington. The land here
is not obstinately held unimproved by a
few men. selfshly monopoiZinS great
areas which should be the site of a null
titufe of small homes. The process of
subdividing unimproved land and build
ing upon it has not been too slow, bat too
rapid. Washington is oyerbuilt, as tho
multitude of empty houses eioauenrlY
testify The supply of available cheap
homes largely exceeds the demand.
Experience has shown that the only ell
feet of single tax agitation in the DIS
trict is. first. to increase assessment ana
taxation of unimproved property without
lessenng the tax burden on any other
species of taxable property; and. second.
by raising the standard of assessments
of unimproyed land 10 start competition
in assessment increases along the whole
line of the varying classes of taxable
property. In seeking uniformity OF as
sessment dhe vital desideratum) there
invariably results leveling UP, never
leveing down. always increases of lower
levels to the point Of highest standard.
and never a reduction of figures as eN-
cessive in this or that case to bring
about uniformity on a lower average
level of assessment Thus. here. single
tax practically means. not exclusive as
sessment of a single class of prcpertH.
but a multiple tax and increased assess
ments on all classes of taxable PROPERTY.
In local taxation Washington lahors
under the disadvantage OF neither taxing
itself nor being represented in the bony
which imposes taxation. injustice re-
suits When municipality or state or
the nation taxes itself on American prln-
ciples il first ascertains how much money
will be needed to meet economically the
legitimate municipal or state or national
expenses to be provided for. and then
proceeds to raise this amount by taxes
upon itself of the kind to which tax
payers are most accustomed. and when
viii impose the smallest burden tnat IS
felt upon the individual taxpayer. In
short the easiest form of taxation IN
view OF local conditions and customs 10
applied.
ciple to apply in any one ease az ioftils
of taxation, One community like y e
District. may most easily raise the hl't
of the necessary money by a tax on iial
estate. Another may rely target u'"'i
an income tax and an excise taN; 'h"
real estate is correspondnSly relieN'".
Another. like few OF the states. lt
much Of it's public money by taN 90
CORPORATIONS organized under ITS iaNs
Another derives most Oh liif 'l'''HTe''
revenue from tax "'' SOME rich prob
uct peculiar 10 the iacality. like nitrate
of soda in hiie.
Nobody who is taxing himself applies
10 himself all methods of taA eAacl'"n.
In tho case of the District. IN "hirh
taxation is devised and applied Icy an
on, dc body ia which the lorai taHpsNeTi
arr. NOT represented. the theory seems -
prevail in some quarters itlal an ioti's
Of taxation ever conceived should y" ma
nosed ,lppn H. at least eNnerifncntal' 20
regardless Of the question whether We
necessary revenue is not already rals'i
through the taxes TO when me toli,
ntinity is accustomed. Thence result
n,opositions 10 impose new forms or taN
without however. reducing IN proportion
the present heavy real estate iaN, sn'h
as proposals to enlarge the scoi. 81 pr
sonal taxation, 10 exact an inheritance
tax to add an income tax, to apply for
specific purposes special taxes OUTSIDE OF
those levied unde- the organic act In
short. every ta\. "a ana NV, eNtiy 70.
city AMI experiment in taxes. seems 10
he ;:ra,l tty somebody for application 10
the h.luscss District.
II Is ,aSeelv in RESPONSE to the single
+,x Impulse that recently e realty as
sl.se..,,nt az Washington haa heen tenta-
t;y,fl ....oste. forty .:lillions and has been
~ ad.rad more and more excessive in
rorJ, "a, issou with that of ctle; cities. II
has not been accompanied CAS- II should.
in accordance witt Single-taS principles
~ the abolition of the tax on personally
and on real estate inrros ements.
The result of assessing realty on the
sfn-le-rax basis and then. instead OF
e,,r::l;t. oGt ALI otirer taxes, of .nlarcing
tEe,, aleo IN proportion. l. 10 rive the
figures Of District prop
arfy valuation with which Representative
l.risu. quoting from the George single
tax ,eport has startled this community
and Congress.
Crisp Valuation and Census of 1912.
NV comments upon these figures in pre-
yious editor:a! correspondence comparing
conditions in American cities shown
~ the 1910 census have been criticised as
relying upon other than the latest sta
istics in making these comparisons. The
attest national census figures nov avail
able are those of 1872. very recently pub
ished have tested the later figures
IF 1912 by comparison with those of 1910.
as well as with Mr. trisps astounding
igurcs, and the lessons Taught 10y the
1910 figures are confirmed and emphasized
oy the figures of 1917.
In order 10. justify The repeal of the
half and half provision Of The organic
act Representative crisp pictures
Y asiltngten. IN ina nation as rost
St.aordinary and inconEruotis para
dox. On the one hand, IL has. he says
VERY few wholesale houses. practically
,.1t,c frtp