Die Entwicklung der Weißgerberei

Bibliographic data

Monograph

Identifikator:: 883887894

URN:: urn:nbn:de:zbw-retromon-6560

Document type:: Monograph

Author:: Ebert, Georg

Title:: Die Entwicklung der Weißgerberei

Place of publication:: Leipzig

Publisher:: A. Deichert'sche Verlagsbuchhandlung

Year of publication:: 1913

Scope:: 1 Online-Ressource (XL, 408 Seiten)

Digitisation:: 2017

Collection:: Economics Books

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

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: 3.Teil. Die ökonomische Gestaltung der Weißgerberei

Collection:: Economics Books

104 THE ABCOF TAXATION let there be heard the voice of the Christian Church, as found in the doctrine of St. Thomas Aquinas when he says: Human law is law only in virtue of its accordance with right reason, and it is thus manifest that it flows from the eternal law. And in so far as it deviates from right reason it is called an unjust law. In such case it is not law at all, but rather a species of violence. This is reiterated in the teachings of the Catholic Church, notably in the Encyclical of Pope Leo XI11. on the Condition of Labour, and is referred to in the following quotation from a prominent Catholic priest: As to all property, land included, the Pope lays down the law of the Church in this comprehensive sentence; “The right to possess property is from nature, not from man; and the State has only the right to regulate its use in the interests of the public good, but by no means to abolish the right to possess it altogether. The State is, therefore, unjust and cruel, if in the name of taxation, it deprives the private owner of more than is just.” It follows from this declaration that if the single tax theory as presented by its advocates aims at no more than to “regulate” the right of property in land “in the interests of the public good,” and not “to abolish it altogether,” or to take away from the private owner of land, “in the name of taxation,” more than is just,* surely such a proposal is not condemnable on ethical grounds. Now, if 1 understand the aims and claims of the Single Tax League, it clearly recognises the right of private or individual ownership of land. It proposes only to levy such a tax upon land as will support the government; thus throwing the burden of taxation on that part of the value of the land which is not the result of the owner’s foresight, intelligence, or labour, but is the result of the collective labour, growth, and development of the whole community. * Henry George, in his Open Letter to the Pope, apparently did not advert to these words, “more than is just,” and hence his reasoning is open to the charge of lacking that complete justice which was his highest aim.

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