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 A B C OF TAXATION •3° marked illustration that actual conditions call for an apportionment the very reverse of this academic treatment of the subject. Thus: ASSESSED VALUATIONS LAND BUILDINGS TOTAL 33 cities $1,088,329,177 $998,896,745 $2,087,225,922 37 large towns 139,965,083 178,810,787 318,775,870 70 cities and towns . . . $1,228,294,260 $1,177,707,532 $2,406,001,792 •284 small towns 123,986,089 216,017,954 340,004,043 354 cities and towns . . . $1,352,280,349 $1,393,725,486 $2,746,005,835 Thus the land valuations of the 284 small towns ($123,986,089) and of the 70 cities and large towns ($1,228,294,260) are seen to be about in the ratio of one to ten. Nor must it be overlooked, that there is a larger proportion of urban property in small towns than of farm property in the large ones. The state census, which gives farm values by themselves, corrob orates the above estimate that the Massachusetts farm land value left for the agricultural illustration of Ricardo’s law of rent does not; exceed one-tenth of the assessed land value of the whole state. Putting the foregoing statements together—that is, considering at once the relative weight assigned to the two, as indicated by the treatment of the authorities, and the relative importance of the subjects —we are confronted with the spectacle of fourteen times too much attention given for a hundred years to ten times too small a matter. Proceeding now to the multiplication of fourteen by ten, we are brought face to face with the mathematical conclusion that in order to restore a lost equilibrium, the schools might reasonably from now on give one hundred and forty times more study to the subject of urban or city rent than they have been in the habit of doing in the past.

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