Full text : The ABC of taxation

THIRD  BOSTON  OBJECT  LESSON  81

are  lots  averaging  forty-five  feet  deep,  having  one
forty-eight  foot  public  street,  with  all  its  public  utilities,
at  the  front  door,  and  another  fifty  foot  street  at  the
back  door,  equivalent  to  one  street  for  abutting  lots,
each  twenty-five  feet  deep,  making  the  one  item  of
street  cost,  for  the  accommodation  of  these  buildings,
four  times  what  the  highest  public  welfare  demands.
On  the  other  hand,  it  is  probable  that  if  the  buildings
in  Cornhill  were  new  and  adapted  to  the  situation,
they  could  easily  accommodate  four  times  the  business
that  is  done  in  the  present  area.
With  four  times  as  much  street  as  is  needed,  for  onequarter
  of  the  amount  of  business,  is  it  not  a  simple
calculation  that  Boston’s  taxes,  on  account  of  the
business  done  on  Cornhill  to-day,  are  something  like
sixteen  times  as  heavy  as  they  need  to  be?  One  would
naturally  think  that  the  owner  not  only  should  pay  for
the  maintenance  of  the  land  value,  by  which  he  profits,
but  should  also  make  the  utmost  of  such  public  facilities.
As  a  matter  of  fact,  he  does  neither.  Is  it  hardship  to
require  him  to  bear  the  taxes?  Is  it  possible  to  conceive ­
  of  the  adaptation  of  unlimited  means  to  a
smaller  end  than  in  this  case  of  Cornhill?  The  object
of  all  public  service  and  good  government  is  to  provide
people  with  home  and  business  facilities.  When,  as
in  this  case,  neither  of  these  objects  is  attained,  is  not
the  expenditure  a  public  waste?  Is  it  not  money  spent
for  nothing?  Surely,  there  is  no  prosperity  in  vacant
lots.  These  are,  in  one  sense,  worse  than  vacant,  yet
their  value  keeps  on  increasing.  New  buildings  on
the  top  of  land  increase  its  value,  but  a  new  subway
tvith  two  new  subway  stations  at  public  expense,
under  the  land,  will,  as  is  here  witnessed,  sometimes
            
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