SECOND BOSTON OBJECT LESSON 67 
advantage of any one class of men over another; yet 
it is not difficult to conceive how, in the relief of houses 
and stores and factories from taxation, the real estate 
business would get a large share of betterment from 
the change. 
Herewith is offered a collection of facts and defini 
tions, coupled with \ few simple statements, calcu 
lations, and deductions, criticism of which is invited. 
These take the form of observations, purposely dis 
jointed in order that a connection dropped may not be 
a connection lost. It is hoped that in the consider 
ation of these points a sufficient vantage ground of 
agreement may appear from which to begin at once 
gradually to supplant the bad with the good, the 
crooked with that which is straight, the unattainable 
and indefensible with that which is practicable, simple, 
and near at hand. 
The assessed valuation of Washington Street, from 
Adams Square to Eliot Street, 3,495 feet, or two- 
thirds of a mile in length, with an area of 745,003 
square feet, I7tV acres, comprising 179 estates, was 
in 1907: 
Land .... $61,135,900 $77.00 per square foot 
Buildings . . . 10,793,200 $13.50 per square foot 
This is an increase in valuation, over the year 1898, 
of land, $20,438,400, or 50 per cent; of buildings, 
|i,955,too, or 20 per cent. In 1899 the valuation of 
the buildings was 21J per cent that of the land; in 
l 9°7, only 17^ per cent. 
The property, land and buildings, yields to the 
city, in taxes at $15.90 per thousand, $1,143,672. 
By an increase of $2.80 in the rate, with all buildings