Selected Articles On Single Tax Electronic Resource
Selected Articles On Single Tax Electronic Resource
Bullock, Edna Dean, 1869-
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The tax board of Cleveland perfected an organization, trained its experts, and completed the assessments of all land as well as all the buildings within the citv in six months' time; and did it more justly, more easily, and more economically than I thought possible. And the land valuation was made with the minimum of complaint and protest. It met with almost universal approval. Is this suggestion just? Is it fair to tax only one kind of property — land? I fancy the apparent injustice of the pro...posal delays this reform more than any other cause. And yet the taxation of land-values alone is the most just of all systems of taxation. It is merely taking that which has been created by society. The 4, 000 million dollars of land-values in New York City, equal to two-thirds of the cost of the Civil War, is due to the growth and development of the city. It was not created by the thrift, enterprise, or ability of the owners, or by any service which they render to society. So far as they are concerned, the colossal value is an unearned increment.
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