English VI.

Question: Resolved, That a single tax on land is better than the present system of taxation."

Brief for the Affirmative.

J. W. COOKE and W. E. HUTTON.Best general references: Henry George, Progress and Poverty; Ricardo, Political Economy, Chaps. 24, 32; J. S. Mill, Political Economy, Bk. V, Chap. 3, S 3; Public Opinion IX, 523 (Sept. 13, 1890); Westminster Review, Vol. 137, p. 513 (May, 1892); R. T. Ely, Taxation in the United States; Report of Conference of Am. Soc. Sci. Asso. for 1890; Herbert Spencer, Social Statics, Chap. 9.

I. The present system of taxation is bad. - (a) Extremely complex. - (b) Expensive. - (c) Illogical. - (d) Clumsy: Ely, 185, 225. - (e) Demoralizing to taxpayers: Ely, 243. - (f) Imposes artificial restraints on industry, Ely, 243. - (g) Discourages improvements: Century, XL, 385. - (h) Incidence is concealed. - (i) Inequitable: Ely, 242 and Chap. IX.

II. The substitution of the single tax on land would be a decided improvement: Henry George, Progress and Poverty. - (a) Simple. - (b) Economical. - (c) Can not be evaded. - (d) Automatic. - (e) Less burdensome. - (f) Frees industry and commerce. - (g) Removes taxes upon labor and capital: George, in Century, XL, 3. - (h) Equitable.

III. Land values are the best subject for taxation: Ricardo, Chaps. 24, 32; Henry George, Progress and Poverty. - (a) Society may justly appropriate land rents. - (1) Rents are due to the development of society, not to the owner's activity. - (b) Taxation of land rents will prevent unjust enrichments from land investments. - (c) It will prevent speculation in land. - (d) It will lead to the more effective use of land.

Brief for the Negative.

W. R. PEABODY and R. C. RINGWALT.Best general references: Single Tax Debate in Amer. Journ. of Soc. Sci., No. XXVII (Oct. 1890); Edward Atkinson in Century, XL, 385 (July, 1890); Pol. Sci. Quar. III, 1 (March 1888); VI, 625 (Dec. 1891); Forum III, 15-28, 433-442, Extension Dept., Public Opinion, Oct. 25, 1894; Horace White in Pop. Sci. Mo. XXXVI, 481-500 (Feb. 1890.)

I. The tax is objectionable as a scheme for raising revenue. - (a) It is inelastic. - (b) It abolishes entire revenue service. - (1) Thus preventing the assessment of desirable excise taxes. - (c) It cannot be perfectly assessed. - (d) It threatens free institutions. - (1) Revenues raised without legislation: E. A. Andrews, in Journ. of Soc. Sci., XXVII, 33. - (e) Cuts off the possibility of taxing trusts and corporations: Pol. Sci. Quar. (Dec. 1890).

II. The tax is an unjust one. - (a) Not universal. - (1) Whole burden placed on a small portion of the community. - (b) Not equal. - (1) Professional men would pay practically nothing. - (2) Farmers would over pay: Pop. Sci. Quar., VI, 625. - (c) Not thorough: Jour. of Soc. Sci., 37. - (1) Unearned increment on hand is taxed. - (2) Other forms of increment escape: Century, XL, 385.

III. The tax does not accomplish the end desired. - (a) Does away with only one branch of capitalism. - (1) Trusts and monopolies will not be affected. - (b) Would not relieve the burdens of the poor. - (1) Country poor will be weighted down by increased tax. - (2) City poor will merely be assessed by the state instead of the individual: Pop. Sci. Mo. XXXVI, 489. - (c) Tax has no basis in history or in practice. - (1) When it has been tried it has failed: Century XL, 385; Seligman in Jour. Soc. Sci. No. XXVII.