Word: publicational
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Dates: during 1920-1929
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...problems which is always confronting us is taxation. With the recent increases in public expenditures that problem is becoming more and more pressing. As an indication of how much attention is being paid to it in legislative circles it may be stated that during the years 1927-28, no less than twenty-two special investigating bodies were in operation in as many states in an attempt to find more equitable means of distributing the burden to the tax-paying public...
...community expenses and public enterprises must be paid for by some one. It is generally recognized that all routine and special public undertakings are intended to be of benefit to some part of the public; therefore each member of the public should contribute, on some basis, toward payment. But the assessor, under the law, asks, not--"How much have you benefited?", but "How much can you afford to pay?" This is a policy which we would not tolerate in our private affairs: and it is not strange that the application of that policy to us in our tax-paying relation...
...public enterprise which is economically warranted must reflect in some direction the benefit which accrues thereby. And if we could only find that element in the public economy which reflects the benefit, and use that, and that only, as the basis of taxation, it seems that a large part of our tax difficulties might disappear. Let us examine, then, the elements in the public economy...
...that, both being relatively mobile, location has little to do with value. But Natural Resources (land) being incapable of reproduction and being immovable, their value depends entirely upon location; and that location--value, in turn, depends upon accessibility and desirability, affected in large part by the expenditure of public money for highways and other public improvements. So it is seen that if we could collect taxes on the basis of land values we probably could take much of the "trouble" out of taxes
...public-spirited Pennsylvanians and firm constituents of Senator David A. Reed, we would feel highly grateful if you would present a brief biography of him and a resumé of his legislative program. J. C. LENIE A. V. SIEGEL A. H. FULTON FRANCIS P. BUTLER ROSCOE E. BETTS...