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Updated: May 29, 2025
Nearly all the States purport to tax the capital value of both real and personal property, not, as in England, rents or incomes; and they tax "tangibles" and also "intangibles." That is to say, they undertake to tax stocks or bonds or mortgage debts; the evidence of property, as well as the property itself; and the debt as well as the property securing It.
Rarely do they build for a distant future, and their goal is in some easily and popularly understood good. What they say and what they do applies to getting rich or healthy, to being good in a conventional way; success is their goal and that success lies in the tangibles of life.
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