g6 
THE A B C OF TAXATION 
Coming upon Spencer’s lost field, Henry George 
formed a new line of battle, changed the war cry of 
“equal right to land” to “joint or common right to 
rent,” picked up the shepherd’s sling of taxation, the 
familiar weapon which had escaped Herbert Spencer’s 
attention, and gradually dispelling the mists of the 
old conflict, won the day. 
It is my opinion that few men have been more mis 
apprehended, misinterpreted, and hence misjudged, 
than Henry George, and this, too, not infrequently, 
by zealous friends. This is especially true of the inter 
pretation of his ultimate views regarding land tenure. 
Few people know of the distinction made by Henry 
George, by the science of economics, and by statute 
law between private property in land and private 
property in the things produced by labour, or between 
the private ownership of land and the private posses 
sion of land. Therefore, if you say that private 
property in land is unjust, or that private ownership 
of land is unjust, the tendency is to close many minds 
to further consideration of a statement which to them 
savours too strongly of confiscation. One may attack 
with vigour the private appropriation of ground rent 
(what land is worth for use), and be easily understood, 
while an attack upon private ownership in land is very 
apt to be misunderstood. Able men sometimes assert 
that the aim of the single tax movement is the com 
plete subversion and overthrow of the institution of 
private property in land. This confusion arises partly 
from a lack of clear understanding as to the meaning 
of terms, and partly from applying to land the theory 
of ownership which in law applies only to other things. 
Coming to an analysis of the different terms, posses