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  onethirteerth
  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