INDEX

229

stipulated  in  title  deed,  4,
156;  as  defined  by  Mr.
Shearman,  4-5;  relation
of,  to  public  expenditures, ­
  S;  true  theory  of,
6-7;  operation  of,  7-8;
office  of,  9-11;  increase  of
tax  on,  9;  private  appropriation ­
  of,  a  special
privilege,  11;  and  land
values,  10-11;  cause  of,
11-14,  Ij6;  E.  Benjamin
Andrews  on,  12  (ftn.),
29;  source  of,  14;  maintenance ­
  of,  14-15;  a  social ­
  product,  15;  of  Boston, ­
  15-20;  volume  of,
x6;  exemplification  of  income ­
  tax,  25;  Adam
Smith  on,  28;  John  Stuart ­
  Mill  on,  29;  Adams
on,  30;  determined  by
demand,  31;  views  of
economists  on  shifting
of,  33-35;  and  the  landlord, ­
  35,  47;  cannot  be
shifted,  35,  85,  157;
“what  land  is  worth  for
use,”  38;  a  governing
factor,  41;  cannot  be  increased ­
  or  decreased,  41;
tax  on,  affects  neither
wages  nor  cost  of  living,
42;  the  same  homogeneous ­
  thing,  42;  comparison ­
  of  building  rents
with,  61;  of  Old  Corner
Bookstore,  70;  of  Boston, ­
  72,  130,  161;  a  reflected ­
  value,  83;  of  St.
Paul’s  Church,  87;  evils
of  private  appropriation
of,  99;  right  of  landowners ­
  to,  100;  result  of  a

self-operating  social  law,
x  15;  nature  of,  115;  consideration ­
  of  agricultural,
130;  of  New  York,  130;
of  United  States,  130;  a
great  Mississippi,  131;
relation  to  unjust  fortunes, ­
  152.
Hoffman,  on  incidence  of
rent  taxation,  34.
House  lots,  what  is  involved
in  purchasing,  37-38;  hypothetical ­
  cost  of,  39,
40.  See  also  Land.
Houses,  hypothetical  purchase ­
  of,  43-45;  value  of,
affected  by  mortgage,
43;  rent  of,  not  affected
by  taxation,  44;  for  the
poor,  77;  taxation  of,
159.  See  also  Buildings.
Howland  Street,  Boston,  assessed ­
  valuations  of,  73.
Income  tax,  a  form  of  single
tax,  25;  discussed,  148-152;
  President  Roosevelt ­
  on,  151;  as  a  death
rate,  152.
Increment,  future,  91.
Incumbrances.  See  Mortgage ­
  and  Taxes.
Individual  and  the  state,  relation ­
  affected  by  the
single  tax,  8.
Immunity  from  taxation,  of
landowners,  90.
Inheritance  tax,  and  income
tax,  148-152;  Congressional ­
  plan  concerning,
148;  evils  of,  151;  as  a
death  rate,  152.