[murderfs]

The analogy would be taxing the car based on its value, not based on the value of the people and goods it carries.

Which is what we do!

[trhway]

People and goods aren't part of the car. Refrigeration equipment for example is part of the taxable value of the refrigeration truck, ie. basic truck + refrigeration equipment would be taxed higher than just the same basic truck. Similarly scyscraper is a part of that piece of real estate consisting of land + scyscraper.