The Taxation of Land

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) C. Land as Poor Man's Rather than Rich Man's Investment Passing on to another point in our survey, we notice that in very many places, in our own country at least, the wealthy appear to be less and less inclined to make investments in land. Few of the men of great wealth whose names are familiar to us have made their money in land. It may be observed that we are speaking particularly of agricultural and urban land, for mineral land and * Reports made to Wisconsin Tax Commission. Includes farm...s rented for cash and on shares. Percentage earned on investment is believed to represent gross returns in most cases, although wording of questionnaire is vague. The state and local advalorem taxes amounted to 18 per cent. The prices of farm products were high at this time and the returns higher than in normal years.
t Based on an investigation by Dr. Arner of Columbia University. The percentage earned after taxes means only after advalorem taxes. The aver- age tax rate on assessed valuation during the period was .


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