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 II. Three Boston object lessons in taxation

Collection:: Economics Books

8o THE A B C OF TAXATION Company in 1817 (Figs. XIV and XV). More than one hundred firms and individuals are doing business in these contracted quarters, in which not one of their number would deign to live. These estates, as they stand, net the owners an income of probably 20 to 50 per cent on their original investment. With modern buildings they would net say 5 or 6 per cent on to-day’s valuation of land and buildings. Why, we ask, should there not be a board of business health to condemn buildings which, like these, are untenable for business? As a matter of fact, a proper system of taxation would vacate these untenable buildings without the aid of any such board. If the erection of the Exchange Building, the Tremont Building, and other modern office buildings could empty immediately hundreds of dingy and stuffy offices, why would not a hundred business palaces, as fast as they could be built, empty the same number of cramped and ill-appointed stores, workrooms, and attics? If land and buildings stood on their respective merits, subject to equal competition, that is, accessible to capital and labour at the price each is worth for use, these buildings would quickly condemn themselves. Such unmerchantable material, if at sea, would follow the decayed frigate to some navy yard to be broken up. On land, if they had not been fastened to it, they would long ago have gone to the junkshop; but as they are fixed to the land, whoever uses the land must use them. Under the best of conditions, it is sufficient for the city to maintain a street at the front doors of abutting lots, each one hundred feet deep. Here, on Cornhilk

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