Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-05-07
SINGLE TAX AND THE FARMER

an application of the single tax in inhibited form. To
the extent that it tends to transfer the burden of taxction
from improvements and personal property generally to
the land itself, it does apply the principle of the single
tax. The plan Of taxation advocated by Henry George.
and popularity known as the single tax is a tax on the
value of land in its raw or unimproved state. In fair
ness to the advocates of the plan it should be pointed
out that this principle of taxation is often >unintention-
ally misrepresented. 1t is treated as If it were a tax on
the value Of land ae improved-the more the improve
n1ents the higher the tax. This is not the idea. The
Henry George theory may be illustrated somewhat in
this fashion: W N
Let us start with a township of level prairie land,
all fertile, all alike, and all uninhabited: Settlers
straEgle in, and each family selects its quarter section.
The land, in the beginning, is the property of the nation.
The settlers lease, but do not buy the land from the gov
eminent. The annual payment exacted is the full rental
value Of the land, which. at the beginning. when the land
was remote from settlements and from railroads, was
next to nothing. More settlers come in, and presently
all the land in the township is occupied or held under
lease. Because of the settlement. and because railroad
facilities are provided and a growing town springs >up
near by, the land in the township becomes more desir-
able. and therefore more valuable. In the center of the
township. is one quarter section whose lessee neglects to
improve it. The sod remains unturned. No bitches are
constructed. No buildings are built. The land remains
~ nature made it. It becomes more and more valuable,
not because Of what its holder has done to it, but be-
cau9s Of what other people have done on their Nland.
B&ntal is collected on that enhanced value from year to
year, and the holder is entitled to retain it just SO long
az he pays the rent, or tax.
The occupants Of the other land are taxed also on
the full and increasing value of their land, not as i'm
proved land, but as If it were still unimproved. That
is. on each piece OF land in the township there is col
lected the same tax that is collected for the single u9im-
proved quarter section. The theory is that the individ-
val is entitled to the free use Of all that he has created
for himself, his blowing and his houses and barns, his
sNuette and his grain, but that he should pay to the COM
nunity the value of that which the community has Gre
ated In the form Of increased land values.
Without stopping ut this time to discuss the. gen.
sral merits of the theory, it is proper to call attention
70 some features Of the partial operation of the principle
~ applied in our state legislation. The new tax law
provides that farm land shall be assessed at it's full value,
and that $1,000 worth of permanent improvements, such
~ buildings, and $500 worth of equipment shall be ex-
esapt. with the remainder assessed at 50 per cent Of ac-
tsal value. The old law provided that all property should
iIbs assessed at its full value. In actual practice this was
not followed. butt approximately the same scale was ap-
Piled. to all classes Of general property. so that the re.
salt was practically the same.
S II. in a given etownship just being settled, half the
Land is occupied by persons who have made substantial
improvements >while the other half is owned by new
Y corners who have not yet been able to make any i'm
provements at all, under the former system the weight
of taxation would rest upon individuals just about in
preparation to their ability to carry it. All persons would
pay taxes on all their property, of whatever nature. Sup
bose that all the improvements Of all the older residents
cpne Just within the exemption limit, and also all the
B laese personal property. Money must be found for all
srts Of local purposes-for grading of roads, the build
inE Nef school houses, and SO forth. Formerly the
wealthier members Of the community paid more taxes
aAan their less well-to-do neighbors. Now all win nay
alike. the Weather less and the poorer more than for
Amerly. The actual effect Of the law, therefore, is to shift
taxation from wealth to poverty.