Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-02-24
HALF-AND-HALF PLAN
AND THE SINGLE TAX
Correspondent of The Star Makes
Plea for Exemption Of Build
ings From Taxation.
To the Edito, Of The Star:

70 the Editor Of The Star:
In recent articles which have APP
peared in the columns of The Star
there has been some discussion as to
how far the people of the District have
shared in the benefits of the half-and-
half system. The half-and-half con-
tributions by the federal government
have undoubtedly done much to build
up the city of Washington and to pro-
vide better streets, parks. schools and
other city improvements. All residents
of the District have shared in these
benefits. But SO far as financial hene-
fits are concerned. few people have
undoubtedly profited at the expense of
the rank and file. The half-and-half
system has kept taxes lower than they
would otherwise be. Lower taxes and
large expenditures for public improve.
values. Higher land values have made
home sites more expensive and have
raised the rent of houses and apart
ments.
AS there seems to be some misap-
prehension regarding the position
aiken by the single takers of Wash
ington with reference to the half-and-
half system. it is only fair that some
issued by the single tax organizations
of the District on this subject For
example, the Tax Reform Association
whose members are practically all
single takers recently issued a state
ment from which I take the following
extracts: We believe that the prac-
tice of making adequate federal appro-
priations for the maintenance and de-
velopment Of the nations capital should
be continued, but we STRONGLY urge that
the existing system Of District taxa
ton be amended. and the present in
equalities of assessment be corrected.
G. hn he Ae thn tak~
share equitably in the benefits accruing
from such federal appropriations.
Landowners Main Benefciaries.
The ha'f-and-half system has done
much for the development Of this Capt.
tai City. but it has never been Of much
benefit to the people Of the District other
than landowners. 1t has been especially
advantageous to the spectators in vacant
lands, who have been enabled thereby to
exact higher prices from homeseekers and
others needing the land. Now that many
persons of limited means, including thou
chased and are endeavoring to pay for
homes on the basis of high land values
induced by present conditions. it would
be unjust and in some cases ruinous, to
double their taxes with no corresponding
benefits. If, however, houses and other
improvements were exempted from taxa
ton at the time the ha,f-and-half princi-
pie were abolished. the taxes of the small
homeowners would not be increased, and
the extra burden would be thrown upon
the Spectator in vacant land-where it
belongs. This would diminish the profits
Of the vacant-lot industry, and the home
seeker would not have so high a premium
to pay for location. The exemption Of
buildings from taxation also would facili-
tate the acquisition Of homes, and the re-
sulting benefits would be general There
should be no departure from the present
alf-and-half principle unless accom-
panied by the exemption of buildings.
1.-THE increase In land values created by