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THE  A  B  C  OF  TAXATION

It  is  a  chief  function  of  civil  government  to  maintain  equally
sacred  these  two  natural  rights.
It  is  lawful,  and  it  is  for  the  best  interests  of  the  individual
and  of  the  community  and  necessary  for  civilisation  that  there
should  be  a  division  as  to  the  use  and  an  undisturbed,  permanent, ­
  exclusive  private  possession  of  portions  of  the  natural
bounties,  or  of  the  land;  in  fact,  such  exclusive  possession  is
necessary  to  the  ownership,  use  and  enjoyment  by  the  individual
of  the  fruits  and  products  of  his  industry.
But  the  organised  community  through  civil  government
must  always  maintain  the  dominion  over  those  natural  bounties,
as  distinct  from  the  products  of  private  industry  and  from
that  private  possession  of  the  land  which  is  necessary  for  their
enjoyment.  The  maintenance  of  this  dominion  over  the
natural  bounties  is  a  primary  function  and  duty  of  the  organised
community,  in  order  to  maintain  the  equal  right  of  all  men
to  labour  for  their  living  and  for  the  pursuit  of  happiness,  and
therefore  their  equal  right  of  access  directly  or  indirectly  to
natural  bounties.  The  assertion  of  this  dominion  by  civil
government  is  especially  necessary  because,  with  the  very
beginning  of  civil  government  and  with  the  growth  of  civilisation, ­
  there  comes  to  the  natural  bounties,  or  the  land,  a  peculiar
and  an  Increasing  value  distinct  from  and  irrespective  of  the
products  of  private  industry  existing  therein.  This  value  is
not  produced  by  the  industry  of  the  private  possessor  or  proprietor ­
  but  is  produced  by  the  existence  of  the  community  and
grows  with  the  growth  and  civilisation  of  the  community.
It  is  therefore  called  unearned  increment.  It  is  this  unearned
increment  that  in  cities  gives  to  lands  without  any  improvements ­
  so  great  a  value.  This  value  represents  and  measures
the  advantages  and  opportunities  produced  by  the  community,
and  men,  when  not  permitted  to  acquire  the  absolute  dominion
over  such  lands,  will  willingly  pay  the  value  of  this  unearned
increment  in  the  form  of  rents,  just  as  men,  when  not  permitted ­
  to  own  other  men,  will  willingly  pay  wages  for  desired

services.