Niederlande

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Monograph

Identifikator:: 1739110889

URN:: urn:nbn:de:zbw-retromon-131976

Document type:: Monograph

Title:: Niederlande

Place of publication:: Berlin

Publisher:: Mittler

Year of publication:: 1926

Scope:: IV, 131 Seiten

Digitisation:: 2020

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Tarif

Collection:: Economics Books

128 THE A B C OF TAXATION In other words, upon every $1,000 unimproved or site value of his land— The farmer pays on fa, 500, or two and a half times the actual value, say at fao a thousand, a tax of f 50 The villager pays on $400 which is 40 per cent, of the actual value, at |ao a thousand |8 Under the single tax each would pay the same. Should the Farmer Be Taxed on Fertility No one questions that, after the natural exhaustion by cropping of original capabilities of the soil, fertility becomes a matter of individual improvement. But of original fertility itself it may be said that: On the surface of the globe are countless varieties of exhaustible fertility, i. e., chemical constituents, differing in kind and degree, from the nitrogen, hydrogen, oxygen, and carbon of the soil to the carbon of the coal and the diamond. Fertility is not an attribute of agricultural land alone. Economic fertility belongs equally to any other land which yields to labour its product, whether in food, min eral, or metal. Land may be fertile in wheat, corn, and potatoes. It may be fertile in cotton, in tobacco, or in rice. It may be fertile in diamonds, in gold, silver, copper, lead, or iron. It may be fertile in oil, coal, or natural gas, in water power or water front. The value of artificial fertility is an improvement value. The value of natural fertility of any kind is a site value. This view appears to be a welcome simplification of the problem, and greatly to the benefit of the farmer, because in the assessment of his taxes the element of fertility may be disregarded, thus reducing the basis of his assessment to that of his urban neighbor, viz; site value alone. Since, then, the farm land of Massachusetts, as already shown, accounts for only one-tenth of the assessed

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