Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-01-15
THE HENRY GEORGE THEORY

Probably no other economic subject Of which men,
ton is so frequently made is SO vaguely understood as is
the Henry George theory Of the taxation of land values.
or, as it is frequently called, the single tax theory. And
yet the theory is. in its elements, quite simple. \.
The Henry George theory may be stated briefly in
two propositions, namely that the state has no right to
exact from the individual a tax on the product Of his
own industry; second, that the state has the right to re-
'quire the individual to pay as a tax, or as rent, the ru1l
value Of the use of all land occupied by him, such tax
or rental to be based on the value Of the land in its
natural state, regardless Of any improvements which may
be placed upon it.
That is the true single tax system. 1t has been
varied by opponents of the principle, and by those who
have actually put into effect this principle in part. But
all the variations and notifications are excrescences, and
are not properly part Of the principle itself. Il
Naturally a theory so widely at variance with estab-
lished usage has been both supported and opposed by
argument of infinite variety. Reams Of paper have been
filled with the discussions which the subject has caused,
and every possible angle Of it has been inspected. The
elimination Of the personal property tax is advocated,
first on the ground that it is unjust to take from q man
that which he has created; second, that it is inexpedient
to do so because such a course tends to discourage In.
.dividual effort and Improvement. In answer to the OBJ
lection that il the single tax were adopted. many wealthy
persons, whose wealth is entirely in personal property,
would escape taxation. Mr.. George replied that the pro-
ducton Of all property can be traced back to land, or
the use Of land. He supported this with numerous illus
trations, showing not only that all the material wealth
that we have is derived, in its raw state, from the field,
the mine. the forest or the water, but that other and less
tangible wealth can also be traced back in part to land,
through the use of factory sites, ground for Office build
Iings, and so on. Is .l
Failure to discriminate between ownership of land
and possession of land has led to a great deal of confus-
ion with reference to the other, and. really the main
proposition of the George theory, namely, that there can
not rightly be such a thing as private ownership in land.
The famous single taxer reasoned on this phase Of the
subject somewhat after this fashion:
Land is a part Of the great globe on which we live.
and, like the air and the water, was created without as
sistance from man, and, so far as he is concerned. is
everylsting and indestructible. Generation after gentra-
ton of human beings comes and goes, and each member
OF each generation is entitled to his place on the earth,
and to his share in the possession of the land which his
community occupies. In SO far as the state may be said
to be permanent, the state, and not the individual is the
owner OF the land, and to the value which is given to
the land by the community that is, by increase of bod
ulatlon, greater need for land, and so forth. The state
mas the right to collect from the users of land all the
'aiue mat the state has thus given to it, hence, the o-
cupant Oh land should occupy as the tenant Of the state,
paying TO the state the full rental value of the land in
its natural or unimproved state, and protecting the in
dlvldual in his right to the ownership and disposition OF
the improvements which he has made"
This is3a brief and very rough summary Of the nr,n-
ciple OF public rather than private ownership in the soil.
a subject upon which SO much. has been written and
much OF which has been forgotten since the death of the
apostle Of the single tax, Henry George. In a numbe
Of small communities the single tax has heen adonted
BY handfuls Of enthusiasts, but in those. sections where
actual and official use has been made Of the nrincin,e
as in the northwest provinces of Canada, So manv adot-
tional featuref have been engrafted on the single tax
idea that Henry George. were he here, would have diff
Guilty in recognizing the result as related to his own
system.