THE A B C OF TAXATION 
170 
such a visionary as Henry George; he did not propose to take 
the land from the landlords and rent it out again; what he 
was in favour of was putting a tax on land values.’ That is, 
whilst attributing to George what he could not possibly have 
said, Labouchere by way of correcting these imaginary fan 
tasies, suggested that which Henry George did indeed say.” 
Tolstoy’s language thus proves beyond a possible doubt that 
he does not believe in taking the land from the landlords, and 
that he does not believe that Henry George could have said so, 
but that both are agreed in taking ground rent in taxation. 
One more thought by way of comment. George and Tolstoy, 
in common with Herbert Spencer, found, in the literature of 
the land question, in the dictionaries, and in works on political 
economy, one word, “land,” standing for soil and for situation, 
and they used the one term without defining to themselves 
and to their readers the two ideas embraced in it. A clear 
distinction presents itself between what academic economists 
might call two separate “concepts,” viz., “land” and “land 
value.” It is as follows: “Land,” defined as the earth’s 
surface; the inherent capabilities of the soil; the bounties of 
nature; natural resources; “natural media”;—“land value,” 
defined to be the value of “rights and privileges thereto per 
taining,” as specified in deeds of conveyance; value of the 
advantages of society and government; value of proximity; 
value due to command of facilities for commerce and com 
munication with the world; an artificial value, not a value of 
“natural media.” Land and land value as above defined 
may be contrasted by supposing one of two city lots to have a 
doorless and windowless hundred foot wall around it, or to 
have no legal right of way to and from it, in either of which 
cases the value would be that of land as a purely physical 
thing, without its social incidents. 
If any one will re-read both authors, bearing in mind to 
apply to private property in land wherever it occurs, the above 
distinction, as well as the qualifying words, “as at present 
existing,” a great deal of confusion will surely be dissipated,