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.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Part III. Other essays and addresses

Collection:: Economics Books

PRIVATE PROPERTY IN LAND 105 In considering, therefore, a tax on land values, we must bear in mind that it is a fundamental teaching of the Church that the common good of all mankind is an end that must be kept in view; that the community is the overlord of the landlord; that every individual holds whatever land he possesses subject to the high and supreme title of eminent domain. “If I thus correctly interpret your aim and object, I do not hesitate to say that your system of taxation is not condemned by the Catholic Church, nor is it contrary to her ethical teachings.” * ) To the foregoing there should be added the following words of the Rev. Edward McGIynn in his statement to the authorities of the Church of Romef regarding what he broadly conceived to be the right of eminent domain with deductions therefrom; The organised community through civil government must always maintain the dominion over those natural bounties, as distinct from products of private industry, and from that private possession of the land which is necessary for their enjoyment. The increasing need for public revenues with social advance being a natural God-ordained need, there must be a right way of raising them — some way that we can truly say is the way intended by God. ... By a beautiful providence, that may be truly called divine, since it is founded upon the nature of things and the nature of man of which God is the creator, a fund, constantly increasing with the capacities and needs of society, is produced by the very growth of society itself, namely, the rental value of the natural bounties of which society retains dominion. The justice and the duty of appropriating this fund to public uses is apparent in that it takes nothing from the private property of individuals except what they will pay willingly as an equivalent for a value produced by the com munity, which they are permitted to enjoy. The fund thus * Extract from an address by the Rev. Robert J. Johnson, Rector of the Gate of Heaven Church, South Boston, at a reception and dinner given by the Massachusetts Single Tax League to the Catholic Clergy of the Archdiocese of Boston, December 3, 1900. t for Dr. McGlynn’s complete statement as presented in Italian to Mgr. S^atolli, December, 1892, together with English translation, see Appendix D.

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