THE FARMER AND THE SINGLE TAX. 339 



after equalization, in 1891, was $1,275,832,510. If the total 

 local state and national tax had been levied on the valuation 

 the rate would have been about $2.00 on the $100, or two per 

 cent upon all property at very nearly, at least, its true valua- 

 tion. This is a very serious burden, which tends to increase 

 annually as we require more and more of our local govern- 

 ments, and as a nation concern ourselves more with the affairs 

 of mankind. 



The tax levied in 1891 in California for state purposes 

 alone was $4,873,848. Had this tax been levied on city and 

 town lots alone the rate would have been $1.39 on $100. Had 

 it been levied on all real estate, without improvements, the rate 

 would have been 63 cents on $100, in these and other similar 

 supposed cases, no other property being taxed. The actual 

 rate levied on all property in the state, for state purposes only, 

 was 44.6 cents on the $100. 



A somewhat clearer view may be obtained by arranging 

 some of these figures, subject to the assumptions in the test, in 

 tabular form. 



The single-tax theory applied to United States and California 

 valuations of 1890, the California assessment being that of 

 1891, and the total taxation as given in census returns of 

 1890:— 



California. United States. 



True value of land without improvements $1,013,394,461 $23,933,973,842 



Rental value at 5 per cent 50,609,723 1,246,668,692 



Total tax, local, state, and national 25,995,641 852,459 405 



Rate to raise the tax if levied on land without 



improvements $3.40 on flOO $3.40 on $100 



Rate to raise tax if levied on true value of all 



property $2.00 on $100 $2.15 on $100 



Rate to raise tax if levied on city and town 



lots only $7.10 on $100 



Total tax for state purposes only, California, 



1891 $4,873,848 



Rate of tax if levied on city and country land 



with'out improvements $0.63 on $100 



Actual rate levied on all property for state 



purposes only $0,446 on $100 



