ABOUT TAX EXEMPTION

A vital problem which the taxpayers of Massachusetts might well face frankly, but which they will probably prefer to dodge, is set forth effectively by Edith Hamilton MacFadden of Cambridge in her new book, "The Next Question." The subject with which she deals is tax-exemption, which is, of course, just another form of taxation for those whose property is not exempt. She points out that tax-exempt property is rapidly increasing. Its total in Massachusetts up to and including 1925 is $1,188,-768,668, and it is increasing at the rate of $60,000,000 a year. The list of tax-exempt property has now 34 classifications, seven times as many as there were a century ago. Mrs. MacFadden devotes her book largely to tabulations and statistics, which are in themselves very eloquent, and devotes very few of her 300 pages to argument or appeal. She believes that churches should pay taxes upon all land and buildings not used as places of worship, and that colleges should pay taxes upon their real estate, especially upon dormitories used for the housing of students, many of whom come from outside the state. For example, 90 per cent of the students at the Harvard business school are from outside the state. She does not believe, for example, that the Salvation Army should invest in tax-exempt real estate here in Massachusetts $1,000,000 given it for the relief of the poor. For that matter, she believes that many so-called benevolent and charitable institutions, thriving on tax-exemption, do more harm than good. Mrs. MacFadden argues in favor of a head tax of $4, which would yield Massachusetts more that its income tax and be far simpler to collect. She does not see why women should now be exempt from the poll tax. "The Next Question" is a stimulating and provocative book. It deserves the widest reading, even among those who are content with the tax system as it is.