772 
The RURAL NEW-YORKER 
June 10, 1922 
HOPE FARM NOTES 
“What is the surest thing you know?” 
“There are two things of about equal 
certainty—death and taxes!” 
I think that few will be inclined to 
doubt the truth of that statement. It 
has been quoted more frequently than 
any other proverb I have ever heard. All 
who live know that they they must meet 
death somewhere and at some time in 
the future, and all who aspire to own 
property and become independent know 
that under any civilized form of govern¬ 
ment they must be taxed—that is. pay 
their share of public burdens. Here, 
then, are two things—absolutely sure to 
come to all of us. yet the average man 
knows little or nothing about them ex¬ 
cept that they happen. It has been some¬ 
thing of a hobby of mine to ask intelli¬ 
gent people just what their conception of 
death is. What will be the physical sen¬ 
sation when finally “the casement slowly 
grows a glimmering square?” That is to 
say. just what happens when what we 
call the spirit leaves the body? I am not 
now speaking of what may happen after 
death, but what is death—just what hap¬ 
pens when the change comes? Do you 
think a man totally blind and totally 
deaf could really know when life passes 
into death? Somewhat to my astonish¬ 
ment I found that 00 per cent of the peo¬ 
ple I talk with have given no thought 
whatever to this question. The struggle 
of life or the hunt for power or pleasure 
has been so strong or so interesting that 
they have given no thought to any con¬ 
dition except what we call life. A few 
afflicted people have evidently evolved 
some sort of notion about it, yet I am 
safe in saying that the great majority 
have no adequate ideas about the one 
surest thing of human existence. 
4c * * * * 
And pretty much the same is true 
of the other “sure thing”—taxes. Most 
of us grumble more or less, some em¬ 
ploy lawyers to help evade part of 
their taxes, but in the end those who 
have property pay something more or less 
willingly, or because we arc forced to do 
so. Only now and then do we hud a 
man who seems to understand the scheme 
of taxation. Most of us simply pay up 
as best we can. and go about with a deep 
resentment at those who pile up public 
burdens. In theory a tax is a beautiful 
public offering, a patriotic tribute, which 
we gladly pay to our Government. That 
is the theory, but I never saw a sane 
taxpayer who lived up to it. The aver¬ 
age citizen is likely to regard his taxes 
as a public theft rather than a private 
contribution. 1 think one reason for this 
confusion is the fact that few of us stop 
to analyze our own tax bills. We study 
the system or tight over the larger con¬ 
ditions. but give little thought to details. 
1 think we should begin with the figures 
for our own property, compare them with 
others, and in this way start with the 
units and work up to the total. 
4c * 4c 4 * 
In order to start such a study I will 
give my own figures, copied from this 
year's list. We are expected to make 
two payments—one due .Tune 1, the other 
December 1. My bill this year calls for 
these items: 
ASSESSMENTS 
Value of land. $7,800.00 
Value of improvements. 5,000-00 
Value of personal property... 750.00 
Value of automobile. 1,000.00 
Total. $14,550.00 
TAXES 
Heal and personal. $503,43 
Poll tax . 1.00 
Total. $504.43 
The following figures show how our 
taxes ar« apportioned. 
and the 
rate for 
our borough, or township: 
Apportionment 
$899.91 
Bate 
State road tax. 
.1005 
State school tax.... 
2.336.19 
.2609 
Soldiers’ bonus . 
167.31 
.0187 
Stale bridge and tun¬ 
nel . 
248.92 
.0278 
County tax . 
7,992.11 
.8918 
District Court tax . . 
51.23 
.0058 
Loenl purposes . 
10.115.09 
1.1301 
Local "school purposes 
9.182.00 
1.0246 
Total.$30,992.67 
$3.4600 
Thus our little township must raise 
$30,002.07 as its share of State and local 
government. You will see that 04 per 
cent of this is for local purposes and 30 
per cent in county and State. 
The following figures show what our 
local revenues are to be spent for: 
Administration . $000.00 
Assessment and collection.... 700.00 
Department of finance. 175.00 
Interest on loans... 75.00 
Roads . 5,000.00 
Fire . 35.00 
Health . 25.00 
Poor .. 25.00 
Payment of bonds. 2.000.00 
Interest on bonds. 3.500.00 
Contingent . 150.00 
Street light . 1.100.00 
Borough hall . 000.00 
$13,985.00 
The town has some revenues from fees 
and special taxes, so that we must raise 
for local purposes $10,115. 
You will notice that the town spends 
$11,000 for roads ami street lights. The 
interest here mentioned is for road bonds. 
The town voted to solidly improve all its 
roads, and we are now paying for it from 
year to year. Thus nearly S3 per cent 
of our local taxes go for roads, and to 
this must be added $899.01, which we 
pay as State road tax. It cannot be 
said that the $50 we pay for health and 
for the poor is excessive. These items 
are much lower than before prohibition, 
as is the case almost everywhere. We 
raised $9,182 for local schools, to care 
for about 110 pupils, which makes a cost 
of about $83 each. We all know' the men 
in charge of our public business. They 
take a personal interest in it, It is no 
doubt a question in the minds of some 
of onr people as to whether our heavy 
expenses for roads are justified. Of 
course the man who does not own a car 
thinks lie gets little benefit. It is also 
true that the greatest wear of our roads 
is given by people who rush through onr 
town with no thought of remaining here. 
We must spend money to please these 
travelers. tf onr roads were poor Ave 
should be advertised everywhere ns a 
miserly and “jay” lownship. People 
would travel elsewhere and. without 
question, the price of our land would fall. 
In this section of country we are forced 
to keep onr roads smooth as a form of 
advertisement—for the ultimate end of 
this suburban section is village and town 
lots. An inflated land value is good for 
one who is Avilling to go into the real 
estate business, but a bad thing for one 
who wants to keep his property as a 
home. In the ordinary course of events 
the latter will finally be taxed away from 
his land. 
4 4 4 * 4= 
But even when Ave know’ just w’here 
our money goes avc do not always under¬ 
stand how r our share is assessed. When 
T first came here to live there was no 
State tax. The corporations were sup¬ 
posed to pay all State expenses. 1 knew 
if they did that they would compel us to 
pay twice as much for transportation 
and other service. I think they still do 
that, and in addition we are paying taxes 
for State roads and schools. I am not 
offering any criticisms at this tim<— 
only presenting facts for comparison. 
When T came here 22 years ago I bought 
approximately 90 acres of land for 
$4,500. My first tax bill was for our 
assessment, $5,500—a total of about $78. 
It seemed absurd for me to be taxed on 
a basis of $1,000 more than 1 paid, and 
for one year the assessors put the value 
at $4,500. Then they Avent hack to 
$5,500, and have kept ou raising. After 
a few years I bought 10 acres of ad¬ 
joining land at. $200 per acre. I have 
built a house costing $0,000 or more at 
a time when building was cheaper, We 
now have about 3,000 trees, with more 
than half of them bearing. Now I see 
that my 100 acres are assessed at $78 
per acre. They cost me an average, of 
$65. Land is usually held in this section 
at $250 or more. It. may be double that 
when the Hudson tunnel is completed. I 
am assessed $5,000 for "improvements” 
—that means my house and other build¬ 
ings, and. I presume, my orchards. Of 
course every fruit grower kmnvs what 
1.000 good bearing apple trees should be 
Avorth. Noav my assessment may be high¬ 
er or lower than that of other land own¬ 
ers. I will discuss that later, hut I do 
not understand why the taxable value of 
property should be less than the actual 
selling price, with all to share fairly. 
Suppose each owner of real estate in 
this town filed with the town clerk a 
certified statement of the price at which 
he would sell his property. That Avonld 
not compel him to sell it. but it would 
establish a netting price. Then make that 
the basis for assessment. Or, put aside 
all “improvement” values, lump the land 
together, divide it into groups on the 
basis of its value, and levy all taxes on 
that. Personally I would agree to either 
plan, or any other that was reasonably 
fair to all. In our own section all our 
land has a high potential value. Tt is 
located tvithin 25 miles of New York, and 
in the nature of things must, sooner or 
later, be used to provide homes for city 
workers. That being so, a man can se¬ 
cure a tract of land and simply let it 
grow 7 up to brush and weeds. Tf it is 
like my land he Avill evidently be assessed 
at about $75 an acre. Those of us Avho 
have put up "improvements” will be 
forced to pay a large share of taxes for 
road and village improvements, until, 
through the growth in population, the 
value of this neglected land rises to $500 
or more. I see neither equity nor jus¬ 
tice in any such proceeding. I think it 
would be fairer to raise the assessment 
on land in such towns as ours. In a 
farming toAVil where there is not likely to 
be any great value except for productive 
purposes the case would be different. At 
any rate, if taxes are not reduced or 
fairly adjusted, many a farmer will be 
taxed away from his land. Tn onr own 
case avo cannot find fault with our road 
taxes, for the town voted them, but the 
land owners are receiving far more bene¬ 
fit in the rise of land values than the peo¬ 
ple who have only small places. II. AV. c. 
A PROFESSOR of biology addressed his 
class thus: “I propose to show you a 
very fine specimen of a dissected frog 
which I have in this parcel.” Undoing 
the parcel, he disclosed some sandwiches, 
a hard-boiled egg and some fruit. “But 
—but surely I ate my lunch !” he said.— 
New York Globe. 
Here’s a real treasure 
from Nature’s storehouse 
CjTOOD old Mother Nature has placed 
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properties which build and sustain life 
and health. 
Many so-called “refined” foods are 
robbed of vital elements which the body 
needs. 
Grape-Nuts—that famous wheat and 
barley food—brings you all the natural 
goodness of the grains in perfected form, 
with a crispness and flavor that charm 
the appetite. 
You will find Grape-Nuts an ideal 
dish for breakfast or supper-time. Ready 
to serve from the package, with cream or 
good milk. 
Order Grape-Nuts from your grocer 
today. 
Grape-Nuts—the Body Builder 
“There’s a Reason” 
Made by Postum Cereal Co., Inc. 
Battle Creek, Mich. 
Interest Rate Reduced On New 
Federal Farm Loans 
A FTER June 1st,the rate ofinterest on new loans will be 5 ViVc. 
-44. This is a reduction from 6*#. Funds lire available for first 
mortgage loans on improved farms in New England, New York 
and New Jersey operated by owners whose major income is from 
that business. Loans arc made for purchasing farm property, 
erection, repair and improvement of farm buildings, tile drain¬ 
age, purchase of live stock and equipment and the refunding of 
existing mortgages and (arm debts. 
Inquire of the Secretary-Treasurer of the National Farm Loan 
Association in your County or write to 
THE FEDERAL LAND BANK of SPRINGFIELD, MASS. 
THE HOPE FARM BOOK 
This attractive 234-page book has some of 
the best of the Hope Farm Man’s popular 
sketches—philosophy, humor, and sympathetic 
human touch. Price $1.50. 
For Sale by RURAL NEW-YORKER 
335 West 30th Street, New York 
When you write advertisers mention The R. N.-Y. and you'll get a 
quick reply and a “square deal.” See guarantee editorial page. 
