THE SINGLE TAX AND THE FARMER 127 
of the net value. The average assessed valuation was 
48 per cent of the net land value. 
IN SCITUATE, MASS., A SHORE TOWN OF 2,600 
INHABITANTS 
Of four estates the several assessed valuations were 
respectively 52}, 50, 48, and 13 per cent of the net 
value. The average assessed valuation was 37^ per 
cent of the net land value. 
IN CLINTON, A MANUFACTURING TOWN OF 13,000 
INHABITANTS 
Of five estates the several assessed valuations were 
respectively 38, 37, 34L 27-J-, and 22^ per cent of the 
net value. The average assessed valuation was 32 
per cent of the net land value. 
IN WHITMAN, A SHOE MANUFACTURING TOWN OF 6,500 
INHABITANTS 
Of nine estates the several assessed valuations were 
respectively 83, 62, 45J, 43, 32, 27, 23, 19, and 14 per 
cent of the net value. The average assessed valuation 
was 21 per cent of the net land value. 
If Mr. Shearman’s estimate of the overvaluation of 
farm lands is approximately correct, and if the fore 
going illustrations of undervaluation of municipal lands 
are fairly representative of general conditions, then 
the conclusion seems inevitable that the farmer 
pays more than six times as much tax on every 
fi,ooo of unimproved land value as does the villager.