92 
THE A B C OF TAXATION 
5. It means that out of its ground rent of fifty 
millions or more Boston would collect its whole tax of 
twenty millions instead of only ten millions as now. 
6. It means that Boston could raise the amount 
of its existing taxes by taking a trifle more than 
two-fifths of its ground rent (the annual value of land 
for use) in taxes instead of less than one-fifth as at 
present, thus making it possible to remit all other 
taxes if desired. 
7. It means the taxation of unearned incomes, 
instead of hard-earned incomes. 
8. It means a tax that is non-repressive, because, 
being wholly a tax upon special privilege, it can never 
be a burden upon industry or commerce, nor can 
it ever operate to reduce the wages of labour or 
increase prices to the consumer.