THE LAND TAX.

Waikato Times, Volume XXXVI, Issue 2932, 30 April 1891, Page 4

THE LAND TAX.

TO Till-; KIIITOIt. Ntu,- -As tin-ro seems to ho every probability of the present Government making thu land tax ;i prominent plank in the .Ministerial platform, it, is of the utmost importance that the whole subject should bi; thoroughly threshed out, in order that the public may he nblu to form a lorruct c.itiniati! ol its inuriis or demerits. It the land tax i.s what you represented il in your article of 111'.: 'Jlst inat.. then it, will be well for the public to take drliuitc steps U) present its coming into fun:;:. Il appoavs to me, however, that you have taken a somewhat unfair mid partial view of the subject. Your piincipal arguments are based on the assumption that the mortgagee will ontifely escape the land tax, which will, in consequence, fall the heavier on the. farmer ; hut for this rather bold statement your readers will require some authority, which in your article is not forthcoming. Such a land tax a3 you Sim-ilk of has, so far as I know, never i-.'ea proposed by any writer. O;i the rnntrary, Henry George, who iirst prop'l.ed the .-.ingle tax, most distinctly ;;l.it'..-: that farmers whose fond is inort- )! i:;.-il would lie exempt front taxation, tii: ni:>rtgagce being the real owner to tip. , e.;tenlj of the amount lent. The l.u'iiKT v.lioHi; laud u; mortgaged to the lull v;;lii.' is I,ut a tenant paying rent in tin; fuiui of interest, and no man in In , -fii- :: uoiihl liiink of taxing a tenant mi ihe property of hi.-: landlord; and if,

a >n i ~tato in your article, Mr U.Ulanec inUaid■; to impo.;i; ;■. la:-, ol I hij nature, l!ii! .ojiicr he ii removed from power

''■.'■ lii'Ltur. I certainly cannot ;ij,Tee v. iMi you u hun you state that the property t:i\ fiivuurs the ".small man.' . On ihe ooni.niry, th<: very rcvcr.su of tills is tnii\ Tlic improvements on a small iiirm always hear a, higher value in proportion to the unimproved value t'Kin tiiQ.-o on a laryu estate, and for this lvason a Innil tax will alu'nye ten<l to foster small est.ite.i, and a property tax will always have a contrary cfi'ect, as has nliv.dy benn exemplified in this colony. A huge percentage of the property tax is levied on the necessaries of lifo through tli.: storekeepers, merchants, k<:,, andia paid principally by small farmers and working men with fan.ilio.;. not.-u-ithf:ta;;diuy Llie JJ.*)UO exemption. I .•i;;rcu with you that, agriculture is the main stay of the colony, but that the farmer will be injured by the land tax I do not for a moment believe. Wherever mull come together land will have an unimproved value, and this value will be paid by fanners whether it is assumed by thf: ."itnte or not, but when treated as priv;itc property it is, by means of spceulati,),i, forced up to an unnaturally high value, and the dearer the land tlio more the f.iniior must pay, either in rent or in ii lump sum ; and heavy taxation is added to this burden, so that tliu question for farn-u'M to decide is whether they will continue to p.iy high rent and heavy taxation, or a modulate rent and no taxation ; but till < would not be the only result of run', uationaii.viti-;!!. Giving "to our taxation Viii'.' levied principally on improvements and .u-f.i Jus nsi;:l !>y fanners, it bin become unprofitable to till the soil, ii'd in noli of our best land is lying idle, bi;in.; held for purely speculative pur-pn-v , uiulu; if to encourage suJi a desirable i.-lat.-- of thin;;.; the owners of such (irop-rti ■-; e ;ripi. with a penny in the £. ThriiiiL'b thi-j locking up of land in largo 1i10.i;.-; labour is shut off from the only w.iuru! t'iii]iliiyiiienl, and fanners iiru

<: impelled i i LVJUW.iy from :.!n: e'Mitres of p .(.illation Lo the poovir -v.A nun--, sterile lik.Liii'l i win-re .■■!!■■ ••■■ 'ul fannini,' is !»: iri'f.iy jms-iM ■• : '■<•<, -in. m ns Ihrnhole vi..;hf (if ! i.\-itio:i ii ;iiruwii upon land, l.u.i : -p,..-:|lali, ; ;, wdl I, ,„„,: in.puicti-

<:ii I", and ■ 11i 11 i.-11 of ,utiv of fcitilu lilllil now lyii:;.; in ;i : talc <;( nature would be thrmwi n:i"ii for cui'.i v.iiion, nnd till! <■..! ~iy would .-I.hi o'l ,i fresh era of pros11-■!■.•.>-. Tit niiy oiii! who is in doubt ,vi to tin: xi-Mjl: Ux on apiculture think of tho difliuiilties that besot the intending fimniT under existing oouditions, of tlio gri:,it estates lying idle that Ik: must pa.;-, by, of the unnaturally value liu will liuvi! to pay for the I,mil that is for .sale, the high freights ho ■vill li'.' forced to pay through being lor.'ed to »o beyond the margin of cultivation, and la-t, but not l"ast, of tlin Iniil of t:i\-;itiou the work ing farmer now p r iys. ami im will set! Innv hud monopoly cripoles agriculture. But under tiio t.ix a!l would h:. changed ; no one i:o:i:d all'ord to h..ild laud idle when uniuiproved and improved lands were taxed alikr, and the laud th:u is now lyitijj idle would ii; once; be thrown open to all who wore willini; In use it, nor would they bo compelled to pay an oxorhitant priee for lli'i privilege of so ileitis:; a moderate mit alone would In; chained, and the farmer would pay less railway freights and no taxation. Under such conditions who can doubt that agriculture would prosper :is it has never done before,— Yolll-M&l'., JruA.v. Kirikiiiiot, -.'ftli April, 1891.

Ceriii.my employs ."i.r.00,000 women in industrial pursuits ; -1,000,000 ; Krancs, 5,7"i0,000. '.J'lio liiiti-li .Vnnv cist 133,000,000 a ViM!'. This is Ul , , 0(10,000 more than CJerlii my pays fur tlin mh>p<>> t uf h,. r noldi'-ry L'rhr, J)avn ami Co., X.wuawahia unci V. ah:in,a; Mrs AndiTs.in. Kihikilii Hotel ].ihi!;i!ii ; .Mr lir.uißu, Nottingham Ca-Hr J I ,(■•!, .MurriiHviile ; ami Mr 1 {..tctiins, IV. Ar-.-hi* vii! riici i'O -.varices, <-U\, Inr repair by! I Mcv..!"!,, Waidimalwr, Hamilton. Why llkmai.v lik.m- V DiMfii.-.-s, Ho.id "Xi.iscs I )i-cliar;,'i's ( etc., mi mat tor nf how 1 iMf si >•11 i i«1;"', rMi|ipl.;li;ly nil'l PUimatlUJltlv r'n-M l.y flip 11-v.- pud rnti.oly I!. .-■ ■ - .\l.-i;..,ri.. :i Tp-.-MM-nr. Srlf. :i|i[-i!ip d .mil |i.iin!i'■■. !•;-,: im: , -|-i wi* vr ' : ■■: . -M .. .'.'l ..lid |.:-;,iph!rl. I, .■ I ■ ■.< !'n.t.'.-.oi' 11.-" . ■..-. I ! . < \,i;ii, . :- : i'..\ ', M.'lii .IllMl'. tlV.tiiiioni.i!?. .\.li.--l'rnfi>--iir H;'.rvf:y'.-i Miectric Hoad 'I'.atti'ry i.-i thu imly ono patentod lliroiigliout tlio world. Vi- , ; ! !r i- c r r ' "iiy .'ni?. Ask any of •jiwtonmrs on thr'r kvccl!.t>. packing of Furniii'i'. Croike-ry, and «'..-.ss, He. L.-.,!i'.-<- and ifrr.tlrracn almi.t :i furnisli s':»"i!d rcmombi.r I'l (i.iilif'k aim (Trnnweil's is Tilf Chrap Kurnishin" U'.-iifhd'j.-.i- oi Aurkl ind. furniture to jp.it all rl.i...••■■ : .ii«n C-irpi'ti, l-!oor Cloth'; and ■ill il'>:n-c i'-'i'i:i.' narii-s. II you< ii.hv liouscis ~,-aily li.iMic.t. "i, jvn nre Koin n ' to i;.-t m.-.r-ri.-il, vi.iit C.-.ilu:k arirl t'mnwell, Qa--:en-slrn:t ri .' '■ :"..•;>•- :"■•>■! A\:c'.-1.-. d. Intf-ndiiij.' pnr-