Betterment, Being the Law of Special Assessment for Benefits in America, With Some Observations On Its Adoption By the London County Council

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The owner will not be able to sell or let the property, so long as the award is suspended over it, for no one will buy or hire until he knows what the betterment charge is going to be. Anything more pre- judicial to property, and consequently offering a greater temptation to corruption and bribery and favouritism, it is impossible to imagine.
CHAPTER III.
THE PLACE OF BETTERMENT IN THE GENERAL SYSTEM OF TAXATION.
What is the true place of betterment in refer- ence to the general principles of t
...axation ?
This is a question which occasions Dr. Cooley great searchings of heart ; and being a candid, as well as a learned, author, and fully- appreciating the importance of answering it satisfactorily, he is at great pains, in his chapter on " Taxation by Special Assessment "■• to lay his foundations deep in public equity. He admits that special assessments are " a peculiar species of taxation, standing apart from the general bur- 1 Cooky on Taxation, ch. xx.
74 BETTERMENT.
dens imposed for state and municipal purposes, and governed by principles that do not apply universally." The conundrum " When is a tax not a tax ?


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