JUSTICE  OF  THE  SINGLE  TAX  109

special  privilege.  We  agree  that  a  large  part  of  this
inequality  is  due  to  difference  of  ability,  but  that  much
larger  part  which  is  due  to  special  privilege  (chiefly  the
private  appropriation  of  ground  rent)  we  would  by  our
proposed  system  of  taxation  abolish.
To  a  discrimination  of  a  hundredfold  in  the  division
of  savings  there  is  now  added  another  twenty-fold
discrimination  in  taxation.  In  pursuit  of  an  equitable
system  of  taxation  we  want  to  right  this  glaring  wrong
at  once.  First,  distribute  wealth  according  to  ability,
that  is,  according  to  production;  second,  destroy  special
privilege  by  a  direct  tax,  which  is  paid  by  the  man
upon  whom  it  is  assessed  (rich  and  poor  alike),  instead
of  an  indirect  tax,  which  is  never  paid  by  him  upon
whom  it  is  assessed.
Land
By  land,  we  mean,  strictly  speaking,  all  natural
bounties,  forces,  and  opportunities  —  the  source  of  all
wealth.  Blackstone  says  it  means  “everything
terrestrial.”
Franchises
The  single  tax  theory  regards  all  the  special  privilege
value  in  railroad  shares,  telegraph  and  telephone,  gas
and  electric  stocks  as  “land”  and  nothing  else,  subject
to  taxation  with  all  other  land  values,  and  at  the  same
rate,  because  franchise  values  are  created  and  maintained ­
  by  precisely  the  same  public  expenditure  and
service  that  gives  value  to  land.  In  this  way  the
special  privileges  of  corporations  would  be  taxed.
Their  tracks,  rolling  stock,  buildings,  and  improvements
Would  not  be  taxed.
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