340 THE QUESTIONS OF THE DAY. 



In 1890 there was collected of ad valorem taxes in the 

 United States about $3.00 from real estate and improvements 

 to $1.00 on personal property. Assuming that California 

 farmers paid the average tax on personal property, a farmer 

 owning land and improvements assessed at $6,000 should have 

 been assessed on $2,000 jiersonal property.* Of his total real- 

 estate assessment, if he was an average man, $5,160 should 

 have been upon land, and $840 upon improvements. Under 

 laws as they are he was taxed, for state purposes only, at tlie 

 rate of 44.6 cents on $100 and his total tax was $35.68. Under 

 the single tax he would have paid 63 cents upon the $100 on 

 the valuation of his land only, which was $5,160, and his tax 

 for state purposes would have been $32.50. This being the 

 tax of the average man, it would appear that farmers having 

 the best land would pay somewhat more than they now pay, 

 and those having the poorest land considerably less. It seems 

 to me quite probable that this would be the usual result. It 

 seems evident to me that if all taxation was collected from city 

 and town lots, the tax would exceed the rental value. 



The proposal to confine taxation to land valuesf is more than 

 a century old, but it seems also to have been original with 

 Henry George, who, in "Progress and Poverty," without being 

 aware of the earlier proposals, first brought it prominently 

 before tlie world. As already stated, Mr. George advocated the 

 single tax as a means of social reform ratl)er than as a method 

 of raising revenue, and his discussion, from a fiscal standpoint, 

 is not satisfactory. While the work of Mr. George is neces- 



*The personal property taxed in California in 1890 was 16 per cent of the 

 real estate and improvements. In the rural districts it was more and in cities 

 less. It is not, however, likely that it was anywhere near 33| per cent as 

 assumed in the tax. In 1861 the personal property assessed was 49.62 per cent 

 of real estate, from which it has declined regularly to 14.03 per cent in 1896. 



f Single taiersdraw a sharp distinction hetween "land" and " land values." 

 They would tax no land for which, exclusive of all improvements which are 

 the result of man's labor, the user could not, after defraying all expenses, 

 including his own labor, afford to pay a cash rent. This rent, whatever it 

 might be, would be the tax. 



