The ABC of taxation

Bibliographic data

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

64 THE A B C OF TAXATION Athol .... BUILDINGS LAND $1,204,097 RATIO i93-I00 Clinton . . . • • 4,246,230 1,967,307 2I5-100 Abington . . . . . 1,749,697 634,610 275-100 Plymouth. . . . . 5,477,025 2,206,250 248-100 Amherst . . . 899,535 204-100 Chicopee . . . . . 6,115,900 2,221,270 275-100 Amesbury. . . 1,397,681 203-100 Newburyport . . 5,269,850 2,379,600 221—100 Adams. . . . 1,085,300 239-IOO North Adams . . 7,257,210 4,827,075 i50-100 Attleborough 5,479,385 3,474,395 158-100 Taunton . . . . . 11,024,365 5,214,520 21I—100 Easthampton • • 3,412,906 408,720 836-100 Rockland. . . • • 2,346,350 891,323 263-100 Chelsea . . . . . 14,600,570 8,922,300 163-100 iilackstone . . . . 1,244,065 760,410 163-100 Gardner . . . • • 3,767,096 1,395,618 27O-IOO Total . . • • $81,595,727 $39,890,011 205-100 An Enormous Discrepancy Query. Why is the value of the buildings on Winter Street, 1605,200, so insignificant as compared with the land value of Winter Street $8,272,000? Is it not because the present system of taxation (by making partly improved real estate the choicest of all investments) enables the owner to get on such an investment a far larger percentage of revenue, with buildings thirty to sixty years old? Under the present system the buildings of Winter Street yield in taxation only about one- thirteerth as much as the land, so that with the very moderate advance in rate from 115.90 to |iy per thousand upon the land alone of Winter Street its business might to-day have thirteen times as good accommodations in untaxed

Access restriction

Copyright

fullscreen: The ABC of taxation

Monograph

Chapter

Table of contents

Download

Monograph

Chapter

This page

Image fragment

Citation links

Citation recommendation