The ABC of taxation

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Monograph

Identifikator:: 1010741608

URN:: urn:nbn:de:zbw-retromon-21094

Document type:: Monograph

Author:: Fillebrown, Charles Bowdoin

Title:: The ABC of taxation

Edition:: Fourth edition specially revised

Place of publication:: Garden City, New York

Publisher:: Doubleday, Page & Company

Year of publication:: 1916

Scope:: 1 Online-Ressource (236 Seiten)

Digitisation:: 2018

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Part I. The three legs of the Tripos

Collection:: Economics Books

\ GROUND RENT A SOCIAL PRODUCT 19 Even if $5,000,000 be deducted from this $55,000,000 for error in estimate, there will still be left $50,000,000, or more than double the amount of present taxes. The fact that ground rent is the combined product of the character, activities, and industries of a people and that its taxation is in no way a burden upon labor or enterprise is ample reason for taking in taxa tion, at least the one-half of the ground rent necessary to cover all present taxes, instead of taking only about two-tenths as is done to-day. Would it not also suggest the ample sufficiency of rent for meeting any future wise increase in public expenditure. Next to that of the farmer, the province and function of the landlord would seem to be one of the greatest in its importance to his fellow-men. The farmer is the commissary of subsistence; the landlord is quarter master of the camp. The farmer feeds the world; the landlord houses the world. Besides being the natural housers and the natural tax gatherers, the landlords are also the natural assessors. “Nobody runs after the assessor to tell him what property is Worth. Everybody runs after the landlord to, tell him what his land is worth.” With this triple respon sibility and privilege of housing and tax collecting and tax assessing, landlords ought to be, as, if they paid all the taxes, they would be, the natural guardians of the public treasury against wastefulness and mis application, for the simple reason that ground rent, while increased by every wise outlay, is decreased by every unwise expenditure. There remain to be considered five points of special application to the landlord’s interest, viz.: The taxation of real estate only; the tax imposed by

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