INDEX

235

27;  cause  of  unequal
division  of  wealth,  84;
single  tax  a  cure  for,  86;
source  of  inequalities,
109,  148;  result  of  abolishing, ­
  114.
Spencer,  Herbert,  on  private
property  in  land,  95,  99.
St.  Paul’s  Church,  Boston,
value  of  property,  87.
St.  Thomas  Aquinaj^  on
natural  law,  104.
Statutes  of  taxation,  inconsistency ­
  of,  30.
Stowell  &  Company,  Boston, ­
  rental  of  estate  of,
61.
Subway,  Boston,  land  taken
for,  57;  affecting  land
Values,  6$;  affecting
Washington  Street,  69,
71-Suffolk
  County,  Mass.,  assessed ­
  valuations  in,  63.
Supply  and  demand,  determining ­
  interest,  jo.
Switzerland,  ownership  of
public  utilities  in,  132.
Tangibles,  41-45.
Taxation,  natural,  4,  41;
source  of  rent,  5;  of
special  privileges,  8,  27;
equalisation  of,  9;  of
ground  rent  and  access
to  land,  10,  115;  and
distribution,  11,  108,
148;  absence  of  economy
in  present  method  of,  15,
74,  81;  of  real  estate
only,  20;  imposed  by
time,  21;  inequalities  in
present  system,  23,  162;
compared  with  mortgage, ­

  24  (ftn.),  and  the
income  tax,  25;  of  monopoly,27; ­
  proportionate
and  reasonable  27;  natural ­
  law  of,  30;  effect  of,
on  tenant’s  rent,  31;
does  not  determine
ground  rent,  31;  of  buildings. ­
  43.  ,44.  6 S;  effect:
of,  on  building  development, ­
  58,  65,  70,  7s,  77,
80,  82;  in  Boston,  72;  for
Boston  boulevards,  77;
natural  basis  of,  83;  vs.
confiscation,  90;  relation
to  property,  98;  and
distribution  of  wealth,
108;  double  discrimination ­
  against  farmers,
124;  on  regulation  of,
13  2-147;  of  franchises,
137,  140,  144;  the  hope
of  graft  extermination,
138;  of  incomes  and  inheritances, ­
  148-152;  Boston’s ­
  system  of,  160-163.
Taxes,  defined  in  terms  of
ground  rent,  4;  relation
of  ground  rent  to,  5,  6;
illustration  of  Mississippi
River,  coffee  mill,  circulation ­
  of  the  blood,  6;  increase ­
  of,  on  ground
rent,  9;  and  net  rent,  16;
of  Boston,  18,  26,  72;
effect  of,  on  depreciation
of  land,  23;  as  liens,  24
(ftn.),  definition  of,  31,
32;  effect  of,  on  net  and
gross  rent,  3,2;  not  transferable ­
  to  tenants,  33;
shifted  to  tenants,  41
(ftn.);  natural,in  Boston,
72;  unnatural,  in  Boston,