INDEX

Absorption  of  taxes  on  rent,
4 1 -
Access  to  land,  equalisation
of,  9,  xo.
Adams,  H.  C.,  on  rent  a
social  product,  30.
Adams,  John  Quincy,  building ­
  on  site  of  home  of,  21.
Agricultural  rent,  129,  171-I73-.

Ames  Building,  Boston,  taxes

on,  74.
Ames  estate,  assessed  valuation ­
  of,  73.
Amortisation,  principle  of,  47,
48.
Andrews,  E.  Benjamin,  on
taxation  of  rent,  12  (ftn.);
on  rent  a  social  product,
29;  in  the  Saratoga  discussion, ­
  102.
Aquinas,  St.  Thomas,  on
natural  law,  104.
Assessed  valuations,  of  buildings ­
  in  M  assachusetts,  62;
of  land  in  Massachusetts,
62;  in  Suffolk  County,
63;  in  twelve  cities  and
towns,  63;  in  seventeen
cities  and  towns,  64;  of
Washington  Street,  Boston, ­
  67-68;  of  Ames  estate, ­
  Boston,  73;  of  buildings ­
  and  land  in  Boston ­
  in  1887,  73;  of  Howland ­

  Street,  73;  estate  at
Cambridge  and  Charles
streets,  73;  defined,  112;
in  Lawrence,  Scituate,
Clinton,  Whitman,  compared ­
  with  actual  rental
values,  126,  127.
Atkinson,  Edward,  on  the
single  tax,  73;  on  absolute ­
  ownership,  100;
opponent  of  the  Henry
George  theory,  101,  102.
Bascom,  John,  on  impossibility ­
  of  shifting  rent
taxes,  34.
Bastable,  C.  F.,  on  selling
value  of  land  an  untaxed
value,  47.
Berkshire  farmers,  buildings
and  land  of,  124.
Blackstone,  defines  land,  109.
Boston,  ground  rent  of,  15-20;
  gross  land  value  of,
18;  life  of  buildings  in,
21;  Hotel  Boylston,  22;
assessed  valuations  of
buildings  and  land  in,
23;  total  taxes  in  1907,
23,  26;  under  single  tax,
27,  91-92;  appreciation
of  values  in,  52;  demand
for  land  in,  52;  object  lessons ­
  drawn  from,  55-65,
66-78,  79-92;  Winter

225