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.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Part II. Three Boston object lessons in taxation

Collection:: Economics Books

62 THE A B C OF TAXATION land) in order to secure floor space worth 112,000 a year? What Does the Business Man Think of It ? The following facts and figures are given for business men to consider, being careful to avoid hasty con clusions, and to remember that the more nearly the value of buildings approaches the value of the land the better it appears to be for business. Comparison by Counties Massachusetts has fourteen counties. In every one of thirteen of these counties the assessed value of the buildings exceeds and in most cases largely exceeds the assessed value of the land. In the one other county, Suffolk (Boston, Chelsea, Revere, and Winthrop), containing 49 per cent of the whole land value of the state, the buildings fall far below the land in value. The Small Towns Again, eighty-eight towns (out of Massachusetts’s 354 cities and towns), having lowest valuations, show average assessments as follows: of buildings, $ 130,000; of land, $145,000. A single tax assessment based upon site value of uncultivated land and exempting not only buildings, but all other farm improve ments, would reduce this average land value for these eighty-eight towns, so far as they represent farm land foe assessment, from $145,000 to prob ably less than $75,000. The following figures show Winter Street in company with the three smallest of these towns:

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