Betterment Being the Law of Special Assessment for Benefits in America With So

Cover Betterment Being the Law of Special Assessment for Benefits in America With So
Betterment Being the Law of Special Assessment for Benefits in America With So
Arthur a Arthur Anthony Baumann
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Benefit, not value, is the standard of apportionment : not the rental which the owner receives for a house is to be the measure of his ability to pay the tax but its geographical position. For instance, a house fronting the PLACE OF BETTERMENT IN TAXATION. 83 new street and let for a long term at ^300 a year might be taxed twice as much as a house round the corner let at ^600 a year. The charge is to be proportioned not to what the property is actually worth, but to what the surveyor of the Lon...don County Council, or an arbitrator, says it may be worth in years to come. Nay, worse than this, when once the amount of benefit conferred upon a particular property by a local improvement has been as- sessed by some process of valuation, which Mr. Driver and other eminent London surveyors have declared (in their evidence before the committee on the Strand Bill) to be unknown to them, and which we must therefore suppose to be some species of divine inspiration vouchsafed alone to the surveyor of the London County Council, when once the quantum of benefit has been assessed, its apportionment amongst the individuals interested in the property, the occupier, the owner of the house, F 3 84 BEITERMENT.

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