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Die Frau als kaufmännische Angestellte im Handelsgewerbe

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fullscreen: Die Frau als kaufmännische Angestellte im Handelsgewerbe

Monograph

Identifikator:
1022451499
URN:
urn:nbn:de:zbw-retromon-38126
Document type:
Monograph
Author:
Reimann, Erna
Title:
Die Frau als kaufmännische Angestellte im Handelsgewerbe
Place of publication:
Berlin
Publisher:
Universitäts-Buchdruckerei von Gustav Schade (Otto Francke)
Year of publication:
1915
Scope:
1 Online-Ressource (71 Seiten)
Digitisation:
2018
Collection:
Economics Books
Usage license:
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Contents

Table of contents

  • The ABC of taxation
  • Title page
  • Contents
  • Part I. The three legs of the Tripos
  • Part II. Three Boston object lessons in taxation
  • Part III. Other essays and addresses
  • Part IV. Appendix
  • Index

Full text

VALUE OF LAND AN UNTAXED VALUE 37 
The illustration is intended to show the effect in a 
normal or advancing community of mortgage interest 
and taxes upon the market value and cost to the user 
of a lot of land and a house respectively having equal 
purchase and rental value., and each subject to the 
same mortgage interest and taxes. 
FIRST: THE LAND 
Proposition 1.—Let it he supposed that you want a 
piece of urban land that is worth I300 a year to you for 
use. You can afford to pay I300 a year and no more, 
a nd it can be had at an annual cost of $300 a year. 
Let us then proceed to acquire this piece of land, 
exercising diligence and caution to profit by each step 
m the transaction. 
(a) At the very outset the question arises, what is 
die thing for which you are proposing to pay I300? 
Surely it is not the soil itself, because it is a question 
°f a building site, which could be had out in the country 
l°r little or nothing. It is not merely the area upon 
Which to dig a hole in the ground, wall it about, and 
er ect a building, for the same space can be had else 
where for a song. In short, it is not the earth’s sur 
face; it is not the inherent capabilities of the soil; 
d is not light and air, or other bounties of nature 
resident in that lot of land; it is not natural 
resources of which you are thinking as worth to 
you $300 a year. 
(&) But what you are going to pay for is the accom 
panying and incidental use of a great many expensive 
things outside of the piece of land, things which you 
^11 need and must have, which you cannot afford to
	        

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Forstwirtschafts-Politik. Neumann, 1926.
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