The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1934-11-30
Taxing Land Value
(Qrand Forks Herald)

When problems Of taxation are dis.
cussed, which u practically al the
time, there = usually expressed the
desire that real estate be relieved Of
at least some portion Of the tax bur-
den which now rests upon 1t. and
which Is felt to be disproporttonately
heavy. In this connection IL Is In
teresting to recall the agitation be-
gun some go years ago by Henry
George, and which has been revived
from time to time. to collect all rev.
enues from q Single tax on land
values" Popularity that has come to
be known as the Single Tax plan.
Henry George argued that in JUS
tice there can be no such thing as
private ownership as distinguished
from occupancy and use OF land. The
land, he said, Is as much the COM
mon possession Of humanity as the
ocean or the air, and that to permit
any individual to hold permanent
title to . particular piece OF land Is
to create an indefensible monopoly
which requires a large proportion Of
mankind to exist on the planet only
on sufferance. With that concept for
= foundation he developed the theory
that the title to all land should be
vested perpetually in the govern
ment, which represents all persons,
and that occupants Of land should
b required to pay into the public
treasury. not tax. but rental.
based on the actual value Of the
land for use, without reference to
any improvements which have been
made on It. He proposed to collect
all. or practically all public revenues
IN this way. Thus, he maintained,
the individual would pay to society
only for the use Of that which society
owned, and his own energy and In
dustry would remain untaxed.
In reply to the objection that this
would place an unfair burden on the
occupants Of land George replied
that the burden would be equitably
distributed to the entire population,
the farmers tax being included In
the selling price Of his products, the
merchants land tax In the selling
price Of his goods, and the miners
IN the cost Of iron. coal and other
minerals.
In asserting the need for such 4
plan George referred often to the
''unearned increment" the value that
given piece Of land often acquires
because Of increased density Of popu-
latton and other factors to which the
holder has contributed nothing. That
value. said George. belongs to 60
ciety and not TO the holder Of the
property. Application Of his plan, Il
was maintained, would end specula-
tion IN real estate. which results
often IN vacant property held fol
speculation escaping III but negligible
taxation while adjacent improved
property Is both paying heavy taxea
and contributing to the Increased
value Of that which Is unused. On<
effect Of the present practice. It VA
pointed out, Is the continued main.
tenance Of shackS on valuable city
land. which often yield their owner
excessive rental returns while con.
trtbuting next to nothing In taxes.
Several Single Tax colonies baset
on the George theories have been e.
tablished, most Of them lasting but {
short time. As those colonies coulS
not change the laws Of the states Il
which they were situated, their tax
e, real and personal, were assesses
BY state authority In the usual man.
ner. But the colony authorities tool
the lump sum Of local taxes and re.
apportioned Il among their member,
on the basis Of the Single Tax theory
state governments, our own includ
Cd. have often given partial recog'
milton to the George theory in CIV
Ing partial exemption TO improve
ments on land, rural. urban or both
such . law was In effect Ia Nortl
Dakota several years ago. but NJ
later repealed.