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THOMAS WESTON, JR., and W. B. WOLFFE.Best general references: Sumner's American Currency, 197-227; Boston Herald, Dec. 3-5, 14-19; Boston Advertiser, Dec. 4, 5, 15, 18; Nation, Vol. 59, p. 435; Public Opinion, Vol. XVII, p. 884; Pol. Sci. Quar...
...PEABODY and R. C. RINGWALT.Best general references: Single Tax Debate in Amer. Journ. of Soc. Sci., No. XXVII (Oct. 1890); Edward Atkinson in Century, XL, 385 (July, 1890); Pol. Sci. Quar. III, 1 (March 1888); VI, 625 (Dec. 1891); Forum III, 15-28, 433-442, Extension Dept., Public Opinion, Oct. 25, 1894; Horace White in Pop. Sci. Mo. XXXVI...
...objectionable as a scheme for raising revenue. - (a) It is inelastic. - (b) It abolishes entire revenue service. - (1) Thus preventing the assessment of desirable excise taxes. - (c) It cannot be perfectly assessed. - (d) It threatens free institutions. - (1) Revenues raised without legislation: E. A. Andrews, in Journ. of Soc. Sci., XXVII, 33. - (e) Cuts off the possibility of taxing trusts and corporations: Pol. Sci. Quar...
...unjust one. - (a) Not universal. - (1) Whole burden placed on a small portion of the community. - (b) Not equal. - (1) Professional men would pay practically nothing. - (2) Farmers would over pay: Pop. Sci. Quar., VI, 625. - (c) Not thorough: Jour. of Soc. Sci., 37. - (1) Unearned increment on hand is taxed. - (2) Other forms of increment escape: Century...
...away with only one branch of capitalism. - (1) Trusts and monopolies will not be affected. - (b) Would not relieve the burdens of the poor. - (1) Country poor will be weighted down by increased tax. - (2) City poor will merely be assessed by the state instead of the individual: Pop. Sci. Mo. XXXVI, 489. - (c) Tax has no basis in history or in practice. - (1) When it has been tried it has failed: Century XL, 385; Seligman in Jour. Soc. Sci. No. XXVII...