The ABC of taxation

Bibliographic data

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 I. The three legs of the Tripos

Collection:: Economics Books

GROUND RENT A SOCIAL PRODUCT 29 rent of land, are altogether owing to the good government of the sovereign, which, by protecting the industry either of the whole people, or of the inhabitants of some particular place, enables them to pay so much more than its real value for the ground which they build their houses upon; or make to its owner so much more than compensation for the loss which he might sustain by this use of it. Nothing can be more reasonable than that a fund which owes its existence to the good government of the State, should be taxed peculiarly, or should contribute something more than the greater part of other funds, toward the support of that government.”—Adam Smith, “ Wealth of Nations,” Book V., Chapter 11., Part 2, Art. I. “The ordinary progress of a society which increases in Wealth is at all times tending to augment the incomes of land lords ; to give them both a greater amount and a greater propor tion of the wealth of the community, independently of any trouble or outlay incurred by themselves. They grow richer, as it were in their sleep, without working, risking, or economising.”-—John Stuart Mill, “Principles of Political Economy,” Book V., Chapter II., Sec. 5, Par. 2. “ Ground rent is the advantage accruing to landowners from the use of certain uncreated or socially created powers and utilities connected with land, including, besides mere fertility °f soil, also mineral wealth, water privileges, location, etc. “ Let a considerable number of human beings settle in a new country: special value instantly attaches to particular localities, and this with no act of creation save the act of the People in coming there. . . . Such dearness, springing though it does from a sort of human agency, is not the product °f conscious doing on the part of any one person. In bringing into being, A, B, and C were instruments, not agents.”— Andrews, “Institutes of Economics,” p. 168, and footnote. o “The utility of a piece of land may be increased by the natural growth of the community, when no labour is exerted directly to increase the usefulness of the particular tract of

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