THE WORSHIP OF TAXATION.
pro THE EDITOR OF THE " SPECTATOR." J Sin,—In your article on "The Worship of Taxation" in the issue of November 30th you are hardly just to the land- taxers. They pride themselves on their economics, and do not like the company you give them. The name of " land- taxer " is somewhat inauspicious, but the authorised scheme of the Solicitor-General for Scotland has for its object, not the raising of additional revenue, but a change in the basis on which rates are assessed. We are not so much anxious to tax land as to take off the tax on improvements. The Report of the Committee was a condemnation of any special rate on land-values, and required instead that all existing rates should be based on land value alone instead of on land and buildings. In this we ought to have the support of the Spectator, for the tax on houses is as severe and as bad for the community as the old tax on corn, and has the same effect as the old Corn-tax in protecting a vested interest,—in this case the vested interest hi' existing house property. That taxes on production check production is obvious, and affords an additional argument, if one were needed, in favour of the principle of your article. As you most truly point out, these taxes all come on the workers at last, whoever may pay in the first instance. A tax on land values, whoever pays it in the first instance, does not fall on the workers.—I am, Sir,
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