The Taxation of Land Values And the Report of the Select Committee On the Glasgo
The Taxation of Land Values And the Report of the Select Committee On the Glasgo
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If, however, land values 54 ASSESSMENT OF RAILWAYS are to be ascertained all over the country, and are, hereafter, to be the basis of assessment, and improvements are to be relieved of taxation, the same rule should apply to railways as to other improvements. The value of the land on which a railway is laid is relatively small. The value at which it is assessed arises wholly from the use to which it is put. If agricultural land, if factories and houses are to be valued as unimproved land, railw...ay land must be treated in the same way. If a railway passes for a couple of miles through moorland, the parish has the benefit of the traffic of the railway all over the system. Such land in its natural condition is probably not worth Effect on rural more than 6d. Per acre per annum. As a mile valuation. Qf railway requires ten acres of land, these two miles would therefore be of the annual value of I OS. Per annum if there was no railway. The railway is rated at, say, ^^400 a mile, so that, instead of I OS.
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To quickly assess the difficulty of the text, read a short excerpt:
If, however, land values 54 ASSESSMENT OF RAILWAYS are to be ascertained all over the country, and are, hereafter, to be the basis of assessment, and improvements are to be relieved of taxation, the same rule should apply to railways as to other improvements. The value of the land on which a railway is laid is relatively small. The value at which it is assessed arises wholly from the use to which it is put. If agricultural land, if factories and houses are to be valued as unimproved land, railw...ay land must be treated in the same way. If a railway passes for a couple of miles through moorland, the parish has the benefit of the traffic of the railway all over the system. Such land in its natural condition is probably not worth Effect on rural more than 6d. Per acre per annum. As a mile valuation. Qf railway requires ten acres of land, these two miles would therefore be of the annual value of I OS. Per annum if there was no railway. The railway is rated at, say, ^^400 a mile, so that, instead of I OS.
What to read after The Taxation of Land Values And the Report of the Select Committee On the Glasgo?
You can find similar books in the "Read Also" column, or choose other free books by Murray David to read onlineMoreLess
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