From the Draft Social Credit Scheme for Scotland:-
(10) Taxation of specific articles or
specific forms of property to be abolished.
Any taxation found to be necessary to take
the form either of a flat non-graduated
taxation of net income or a percentage ad
valorem tax upon sales, or both forms of
From “Dictatorship By Taxation”
“It is impossible to get a sound and clear understanding of
taxation by any consideration of money figures or statistics, as at present
compiled, since there is no relation between facts and money.
It is essential to begin by a consideration of real, i.e. physical, economics
as distinct from money economics.
For instance, the old and original tithe was a genuine and
justifiable tax. It consisted of one tenth of the agricultural production of
the taxed land, and this agricultural production so collected was handed over
to the Church for the physical maintenance of the clergy and their dependants,
it being assumed that the clergy were too busy with other matters to raise
their own crops.
It may be recalled that the word
'clergy' is derived from clerk' and that it is to clerks that we owe (and pay)
Now it is obvious that the physical meaning of this to those who
paid the tithe was that they did a small amount of extra work or,
alternatively, had a little less to eat themselves. There was nothing in such
an arrangement which could, or did, result in a loss to the community on the
one hand, or, on the other, make it impossible for the agriculturalist to live.
But now consider the fact of a money tax upon
agricultural land, which is the form the tithe has now taken. It is imposed
quite irrespective of the value of anything which is produced upon that land,
and its effect is simply that of an overhead charge upon anything which is
If a farmer owns the land he farms and has to pay tithe upon it,
the tithe appears as a cost of production and increases the price that he must
charge in order to live off his farm. If he cannot raise the
price, which is generally the case, he makes a money loss, and ultimately
ceases to farm, because he does not grow money, he grows produce, and money
is demanded from him.
This is exactly what has happened in England, where three million acres of farming
land have gone out of cultivation since the [First World] War. But the evil does not stop there. Since the farmer does not make a reasonable living, he
does not keep his land in good order and he has no money to spend upon the
products of other industries.
From “The Land for The (Chosen) People
of all the abstractions, "rights,"
and other complications, which make any
permanently insoluble, I do not believe that
land question is unduly difficult. I
essentials of the solution are:
1. Absolute security of tenure for life, including
complete abolition of land taxation of every
description. The imposition of a land tax
Abolition of land sales between individuals as of
right. Registration of sale to take place five years
payment of purchase price, on petition by
supported by six adjacent neighbours, who
County Council Authority to be obliged to purchase
valuation (see 6 *infra*) all land offered for
and to advertise for re-sale only to approved
who must obtain support of six adjacent
No State or Public Body to hold land for which a
supported application from a private
made at the valuation price.
Where a legatee is non-resident on land which he
he shall be given twelve months to take up
occupation of it. If he decides to
shall be confirmed after five years. If
land shall be acquired by the County
in 3 *supra.*
All land to be classed as A, Amenity
Agricultural Land. C, Industrial Land. All land
shall restrict the land to which title is
to the class in which it was placed on the
first title. No change of Class shall be
without the offer of sale as in 3 *supra.*
The initial valuation of land to be that shown in
last conveyance as consideration. Every
landowner shall be entitled to make a claim,
substantiated by accounts, in which his own
shall be included as manager, for increased
value. On the admission of this claim by a properly
against whose adverse decision appeal to a Committee appointed by the Land
Agents Society shall lie, seventy-five per cent. of
the cost of this increased value shall be tendered to the landowner in County
bearing interest at three per cent., and twenty per cent. of
the increased valuation shall be added to the transfer value of the land.
No public official shall have any right of entry
without a magistrate's Warrant.