The ABC of taxation

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Monograph

Identifikator:: 1010741608

URN:: urn:nbn:de:zbw-retromon-21094

Document type:: Monograph

Author:: Fillebrown, Charles Bowdoin

Title:: The ABC of taxation

Edition:: Fourth edition specially revised

Place of publication:: Garden City, New York

Publisher:: Doubleday, Page & Company

Year of publication:: 1916

Scope:: 1 Online-Ressource (236 Seiten)

Digitisation:: 2018

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Part III. Other essays and addresses

Collection:: Economics Books

9 8 THE ABCOF TAXATION created by those tributary surroundings which are provided through taxation, and hence such value is largely the product of the labour of the community as represented in its public, quasi-public, and private outlays. A man who owns land owns the soil, which of itself has little or no value, and he owns every right and privilege, fee, title, etc., pertaining to the land from zenith to earth’s centre, exclusive and absolute as against any other individual, but qualified and conditional as against the community. Private ownership of land may be defined as the proprietorship of the rights and privileges pertaining to the situation. It extends to the exclusion of all other persons (person being limited in law to “ an individual, or a body corporate, other than the State”), but is subject always to the claims of the community to its share in the value of those rights and privileges, so far as that value is a social product, this claim to be asserted and maintained by means of the sovereign power of taxation. Property in land, ownership of land, in law, means tenure, holding, right of possession (subject to the sovereign right of taxation) and no more. The owner can have no more enjoyment of these rights than can the possessor as defined by Henry George. Either must have an exclusive enjoyment (proprietorship) in the benefits of which no one else can claim a share except through the agency of taxation. The rights of the public are the same under either definition. If, under the single tax, land owners should be allowed to retain a small percentage of rent, there is no moral difference whether such privilege attach to their ownership or to their possession. In either case

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