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  foregoing ­
  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.