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 III. Other essays and addresses

Collection:: Economics Books

THE SINGLE TAX AND THE FARMER 123 command? What better indication can there be of his proportionate share of these public advan tages than the site value which they contribute to his land? The farmer is, so to speak, to a great extent his own commonwealth, his own municipality, and very sen sibly municipalises most of his own public utilities instead of farming them out. The usual items of common town expenditure are for water, light, fire department, police, sewerage, pavements, sidewalks, roads, schools, and the poor. As to water, light, fire department, police, and sewerage, the farmer furnishes himself at his own expense, and this is a sufficient practical reason for exempting him from the burden of contributing for village services of the same sort provided at common expense. This leaves in general three things for which the farmer ought to be taxed, viz., the roads, the schools, and the poor. These three things represent needs which the farmer has in common with the community in which he lives, and it is submitted that in justice to him, and greatly to his advantage, they should be provided for by a com mon tax, levied in proportion to land values, either by the State or by a minor political division, as efficiency and economy may dictate. A tax laid upon land values is by far the most “pro portionate and reasonable ” because every man, woman, and child contributes to this value. The farmer to day, whose land values are so small — almost insignificant — but whose labour values — his build ings and improvements, such as drains, fences, trees, crops, reclamation and fertilisation of land, and his personal property, which is of course a labour value —

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