The evolution of the American property tax

The uniform tax upon all wealth, known as a general property tax, was an American innovation. In the nineteenth century, most of the constitutions adopted in the newly forming states on the frontier contained provisions mandating this tax as the principal form of taxation for state and local governments. Older states adopted uniform taxation by statute. There was little systematic analysis of the general property tax prior to adoption, but the idea was consistent with the concepts of equality often identified as Jacksonian democracy. The administrative apparatus established to administer the tax was reflective of Jacksonian ideas and the conditions that existed on the frontier. Local officers were assigned specific duties by state statutes, but there was no provision for supervising or coordinating their work, even though the states were dependent upon the locally administered tax for the bulk of their revenue. This type of organization was very different from the Weberian bureaucratic organization which has since been established to administer income and sales taxes. It proved inadequate for administering a true general property tax. This became more evident as property rights became more complex and tangible personal property more mobile.