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Land ....
Improvements, personal property, etc.

.$304,288,000 (or 56.5%)

234,404,000 (or 43.5%)

Total

..$538,692,000 If there were to be no state rate on land, the shifting of the taxes on improvements, personal property, etc., would not affect the tax bill of the person who was already paying taxes in San Francisco on property divided between (a) land, and (b) improvements, personal property, etc., in the proportion of 56.5 : 43.5.

In the case of every person whose land exceeds this proportion of his total taxable property, taxes will be increased, and vice versa.

In 1915, the total tax levy in San Francisco was $12,175,000, of which land paid 56.5% and other forms of property 43.5%.

Hereafter the base will be composed of the following:
Land hitherto taxed as non-operative property ..........$304,288,000
Land hitherto taxed as operative property, except the
land of railroads (see above) ..

22,901,000

Total base under Single Tax......

.$327,189,000 Assuming Single Tax had been in effect in 1915, the rate on each $100 of land value would have been the tax levy ($12,175,000) divided by the base ($327,189,000) or $3.72 new tax rate for local purposes.

2. Combined State and Local Rates:

On account of the shifting of state taxes onto land, there must be added the state tax rate of $1.00 on each $100, making a total tax rate on land in San Francisco (as of the year 1915) $4.72. (Actual rate was $2.26_increase would be 108%.)

C. Calculation of "Outside” Rate in San Joaquin County Under Single Tax:

(This county was selected as a typical agricultural county. The figures herein are based on year 1914, Board of Equalization Report.) 1. Segregation of assessments of "Inside" and "Outside" Property: Outside land

$25,891,000 (or 80%) Outside improvements, p. P., etc.

6,319,000 (or 20%)

Total Outside

$32,210,000 (or 56%) Inside land

$10,613,000 (or 43%) Inside improvements, p. p., etc...

14,051,000 (or 57%) Total Inside ...

$24,664,000 (or 44%) Under the present system, outside property pays fifty-six per cent of total county taxes, (not including road taxes, which are paid by outside property alone) and inside property pays forty-four per cent.

The segregation under Single Tax would be as follows:
Outside land hitherto on non-operative roll..... $25,891,000
Operative lands to be added...

37,000

Total Outside
Inside land hitherto on non-operative roll....
Operative lands to be added

$25,928,000 (or 70%) .$10,613,000

254,000

Total Inside

.$10,867,000 (or 30%)

2. Tax Revenues of San Joaquin County:

In 1914 the tax revenues of San Joaquin county were $938,650, of which $128,840 was road tax paid by outside property only. The remainder was paid, fifty-six per cent by outside property and forty-four per cent by inside property. 3. Summary of Calculations:

If Single Tax had been in force in San Joaquin county in 1914, outside property would have paid seventy per cent of the $810,000 general county revenues (exclusive of road fund), instead of fifty-six per cent. The difference is $113,400, which under Single Tax would be shifted from the property inside incorporated towns, to property outside.

The tax rate on outside land can be computed, then, as follows:

. $2.18

$567,000 levy 1. General County tax,

equals general rate of..... $25,928,000 base

$128,850 levy 2. Road tax,

equals road tax rate of.... $25,928,000 base 3. State tax rate, on the same base..

.50

1.00

Total Outside tax rate (for 1914)

.$3.68 Outside rate actually was (in 1914) $1.85. (Increase-100%.)

Dudley Cates.

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24/02

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