The Nonpartisan Leader Newspaper, April 4, 1921, Page 13

after improvements are deducted. Ten thousand dollars is exempt, under the - bill as it stands now AFTER the value of all improvements has been deduct- ed—THE EDITOR. e MR. CARLSON’S. ERROR Editor Nonpartisan Leader: In your issue of March 7 there is an article ' against the Nolan land tax bill signed Charles H. Carlson, chairman legisla- tive committee, Lyon County Farm Bureau, Marshall, Minn. Mr. Carlson says he has an equity in 240 acres of land “that is probably worth $200 per acre.” Commenting on that you say, “It is worth while remembering that the as- sessed 'value of farm land, even where " it is supposed to be assessed at 100 per cent, is almost invariably less than the price cited as market value.” The pertinence of your comment will be apparent to every student of the tax question who has read the Nolan bill, but I am afraid its significance will ‘be lost on Mr. Carlson, for al- though he claims to be the chairman of a legislative committee of the Farm Bureau his article makes it plain that taxation is. a subject he knows very little about. That is proved not only by his apparent ignorance of the fact that in most cases farm lands are underassessed, but his ignorance on the subject is brought into clearer light when he says that “The tax bur- den (under the Nolan bill) would have to be carried by the ‘actual farmers,’ as the landlords would pass it on to their tenants.” : That statement shows that Mr. Carlson is aware of the fact that “ac- tual farmers” are mostly tenants, but | it also shows.that he is one of the ~many farmers who still labor under the delusion that a tax on land values can be shifted. In other words, he seems to be one of those who still think that a tax on land values will in some inexplicable way enable the land owner to charge more for the use of the land. Now it may be that Mr. Carlson and other opponents of the Nolan bill will never admit that this . bill is fair and just, but to show that it is right in line with modern eco- nomic science I quote Professor Selig- man of Columbia university, who says: “The incidence of the ground tax is on the landlord. He has no means-of shifting it; for, if the tax were to be suddenly abolished, he would, never- theless, be able to extort the same rent, since the ground rent is fixed solely by the demand of the occupiers. # * * The point is so universally accepted as to requiré no further dis- cussion.” BARNEY HAUGHEY. Denver, Col. K LAND BOOM HURTS Editor Nonpartisan Leader: The Leader of March 7 has a letter from Mr. Carlson, Farm Bureau chief of Lyon county, which shows that he is a dupe of the land value boosters. With his 240-acre farm at $200 per acre—$48,000—he is a rich man if out of debt. His tax is $1 per acre—$240. I inclose a newspaper compilation showing Martin county land values for taxation. The 1920 tax of 35.48 mills on $75 per acre for 560 acres would indicate $1,490 real estate tax this year. Lots of suckers in debt will be ousted, thanks to the land price boom. Dunnell, Minn, ERIC OLSON. The compilation inclosed by Mr. Ol- son shows bthat the assessed value of Martin county land increased from $32.28 in 1918 to $51.45 in 1920, the assessed value being rated one-third of the dctual value. . AGAINST THE BILL Editor Nonpartisan Leader: Your argument in favor of the Nolan land tax bill will miss the mark. In North Dakota and western and southern Minnesota a large majority of the farmers are opposed to the measure. All taxes should be based on a net income and not on fictitious valua- tions. Of course, unearned incre- ments, when property is sold, should bear their just burden. The present prices of farm products prove that we have too much land under cultivation and there is no need of taking additional land into compe- tition. ' : Besides this if farming is going to be a paying proposition it must be on a fairly large scale, that is, unless we aim to go back to the idea of -small farms and all work done by the family, with little or no machinery. In this way, with no charge for labor and . with a minimum of income and corre- sponding purchasing power, labor in cities may reduce the high cost of living to the lowest possible quota- tion in the form of bread lines and soup kitchens. CARL BERG. Erskine, Minn. | - - [ - [ ] = [ - ® - [ ® = [ [ ] [ [ 14 - [ = [ - L) (] - - ° [ 3 - ° - [ 4 - = [ (] [J - - [ - - ° - = [ - ° - [ - - - [ - s S [ - - b4 [] - - [ [J - [ e - [ s [ - = e = - [ - - [ - (] - [ L ADVERTISEMENTS H-R Safety Plow Hi With the H-R you can back the coupled direct to tractor drawbar. Made big and strong for 8-plow and larger tractors; easily ad- sz, justed for any pull. Price, $15. - = Another model for Fordson and / Samson tractors, $10. Every ‘H-R is absolutely guaranteed.” - It’s the safe hitch to buy. Ask -your dealer or write us. ( Herschel-Roth Mig. Co. 752 North Third St., Minneapolis, Minn. The First to Market a Safety ‘g. # Plow Hitch of any Kind. ’ released. Back The Leader does not -knowingly accept advertising from dishonest people. Our advertisers are worthy of support. McCormick Deering Milwaukee ° Now—as to Harvest Time! HE BINDERS of the nation must come out at harvest time and transform a billowing acreage into a great stubble field ready for the plow. This is a necessity of the near future and every individual farmer must be ready with men and machines to save all the yield of his own fields, Will your present equipment do the right thing for you? We call to your attention the standard binders of the nation, McCormick - Deering . Milwaukee are time-tried names, favorably known wherever there is agriculture. *Grain binders with these familiar names will demonstrate again-that nearly ninety years of harvesting machine development and satisfactory service in the fields of the world stand behind them. Timely repairs may be your solution for this harvest, but to limp through the season with machines that are truly outworn will prove dis- astrous. No farmer can afford to run a binder that has served too many years, nor can he practice true economywith a small, inadequatemachine if his acreage and power equipment demand an 8-foot binder. As harvest time approaches, take careful account of your equipmrent needs, then see the International dealer. 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