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The Pamphlet Collection of Sir Robert Stout: Volume 71

Chapter II. — What it is Not

Chapter II.

What it is Not.

(1.)It is not an acreage tax, but an annual value fax.
(2.)It is not a tax which would fall upon any improvements, whether large or small, but upon the rental value of the ground alone.
(3.)It is not a tax merely upon cultivated land, but upon land, wherever situated, which is used for any purpose whatever, and also upon that which is held out of use; in short, as already expressed, upon all land.
(4.)It is not a proposal to free the townspeople from taxation, and to place it on the shoulders of the country settlers.
(5.)It would not treat the mortgagee (as the existing Land Tax Act does) less favourably than the owner, but would consider him as being, pro ratâ with the owner, interested equally in the land and in the improvements upon it.
(6.)It is not a tax which would single out large owners or absentees, in order to levy upon them a graduated tax; nor would it allow any complete exemption to small owners, or any partial exemption to medium ones. It would, as already stated, "be levied at a uniform rate and without exemption."page 4
(7.)It is not a proposal to increase the total amount of the present taxation, but to substitute one tax for the many now in existence, and to alter the incidence of it, so that, instead of being, as at present, a deduction from the industry of the whole people, it would be paid exclusively by the owners of land out of the ground rents which they had previously received from the people.