228 
THE A B C OF TAXATION 
Equalisation of taxation, the 
office of ground rent, 9; 
relation to depreciation 
of building values, 21; 
and distribution of 
wealth, 86; how to effect, 
66,116,117. 
Estate in land, 103. 
Estate, rentals, in Boston, 17, 
193-221. 
Eviction, tenant, 101. 
Exchange Building, Boston, 
59-. 
Exemption, resulting from 
the single tax, 24; of 
assessed values, 24-25; 
of last purchaser, 36; 
land owners and, 40-41. 
Farmer, tax on economic rent 
not transferable to, 35; 
functions of, compared 
with landlord, 19; and 
the single tax, 122-131; 
wages of, 122; his own 
municipality, 123; classi 
fied, 124; doubly dis 
criminated against, 124; 
land and buildings of 
Berkshire, 124; and tax 
ation on fertility, 128. 
Farm land, assessed valu 
ations in Massachusetts, 
129,130. See also Land. 
Fertility, taxation of, 128. 
Feudal tenure, 100. 
Ford Amendment, 138, 142. 
Ford Franchise Act, 8, 141, 
154- 
Formula, for amount of 
ground rent, 18; for cost 
of government, 72; for 
valuation based on in 
come, 125. 
France, kinds of taxes in, 46. 
Franchise, taxation of, 8, 30, 
137, 140; place in single 
tax theory, 109; law 
governing, in New York, 
141; compared to land, 
142, 187. 
Franchise value, defined, no, 
142. 
Generic peculiarities of land, 
3-3°) 31-35. 36-52,.ISS- 
George, Henry, doctrine of 
followers of, 48-50; on 
error concerning land 
nationalisation, 95; in 
terpretation of doctrine 
of, 96, 97; on confisca 
tion of land, 101; the 
ories of, opposed by Ed 
ward Atkinson, 102-103; 
an omission by, 104 
(ftn.); on method of se 
curing single tax, 107; 
defines single tax, 153; 
on equal right to use of 
land, 154; doctrine of 
taxation, 167, 168; Tol 
stoy and, 168-171. 
Germany, municipal housing 
of the poor in, 77. 
Giffen, Sir Robert, on selling 
value of land an untaxed 
value, 45. 
Glasgow, ownership of public 
utilities in, 132. 
Graft, extermination of, 138. 
Gross rent, defined, 16, 112. 
See also Rent. 
Gross value defined, 112. 
Ground rent defined, 3-4, 31, 
70-71,187,188; the value 
of “ proximity,” value 
of rights and privileges