230 
THE A B C OF TAXATION 
Insurance companies, single 
tax and, 82; buildings of, 
82. 
Intangibles, 41, 83. 
Johnson, the Rev. R. J., on 
the relation of the Cath 
olic Church to the single 
tax proposal, 104-105. 
Labouchere, on taxing land 
values, 170. 
Labour, taxed on basis of its 
own construction, 22. 
Land value of a social prod 
uce 3-30; rights and 
privileges pertaining to, 
3, 4; distinction between 
land values and, 9; inde 
structibility of, 11; dis 
position of taxes on, 12; 
nonshiftability of tax on, 
31-35; ultimate burden- 
lessness of, 36-52; selling 
value of, an untaxed 
value, 36-52, 155, 158, 
159; selling price of, 39; 
relation of man to use 
of, 39; inequality of 
taxation of, in United 
States, 49; demand for, 
in Boston, 52; on Winter 
Street, 58; title to, de 
fined, 83; unassessed, in 
Boston, 85, 90; private 
ownership vs. private pos 
session of, 96; defined, 
109, 170; source of all 
wealth, 109; contrasted 
with wealth, no; over 
valuation of agricultural, 
125; undervaluation of 
village and urban, 125; 
defined in the Ford Fran 
chise Act, 141, 142; 
equal rights to use of, 
154; a public franchise, 
154; site value of, a so 
cial product, 155; tax 
on, cannot be shifted, 
155; selling value of, 
defined, 188. 
Land improvement compa 
nies, effect of single tax 
on, 82. 
Land nationalisation and 
single tax, 89; Henry 
George on, 95. 
Landowners, exempt from 
taxation, 36, 40; bene 
fited by improvement to 
buildings, 58; of Winter 
Street property, 60; jus 
tice of exemption of, 
90; not entitled to all 
ground rent, 98, 100, 
103. 
Land tax, affected by change 
of ownership, 36; effect 
of abolishing in England, 
45; amount of, in Eng 
land, 46; capitalisation 
of, in United States, 49; 
defined, 112-113. 
Land values, affected by 
public improvements, 5; 
vs. monopolies and spe 
cial privileges, 8; present 
and past, 9-10, 12; a 
social product, 10, 28- 
30; agencies enhancing, 
13; determinant of, 14; 
in Boston, 16-20, 23; 
gross, in Boston, 18; and 
decay of buildings, 21, 
22-23 i an untaxed value, 
36-52; effect of mortgage 
interest and taxes on, 37;