The state tax system of Washington

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916. Excerpt: ... Chapter III. THE GENERAL PROPERTY TAX: Scope; Levy; and Collection §1. By the "general property tax" is meant a tax upon the owners of property in proportion to its value. There may be a few exemptions and a few kinds of property may receive special treatment, but these are merely exceptions to the general rule. Aside from these the rate is the same whatever the kind of property held. Where property is divided into classes on which different rates are imposed we have a classified, rather than a general, property tax. Sometimes we hear of a progressive general property tax, under which the rate increases with the amount of property held by one taxpayer. In this country the rate is the same whatever the amount of property, save only that in some cases there is a moderate exemption. The exemption does, indeed, give the tax a somewhat progressive character; but the effect is so slight that there is no substantial inaccuracy in saying that the tax is proportional rather than progressive. §2. The taxation of property is one of the oldest and, historically at least, one of the most widespread forms of taxation. It is said that the general property tax, or something closely resembling it, has been tried in every civilized country existing today.1 As one of the chief sources of revenue, however, it has been abandoned in nearly all of them, though it still survives in Australia, in some of the Swiss cantons and, at least as a local tax, in most of the American states. The working of the general property tax has been repeatedly examined in many places by tax commissioners and by academic investigators. With an approach to unanimity that is rarely attained in such important matters of governmental policy they have condemned it as unjust, and impossible of a...