Full text : The ABC of taxation

APPENDIX  C

171

and  sense  will  appear  in  place  of  what  may  have  been  pronounced ­
  foolishness.
C

THE  DISPROPORTIONATE  TREATMENT  OF  AGRICULTURAL  RENTS
BY  ECONOMISTS
Has  not  agricultural  rent,  as  a  somewhat  natural  result  of
the  fact  that  Ricardo’s  law  of  rent  was  specifically  expressed
and  illustrated  in  agricultural  terms,  received  undue  attention
from  the  schools,  to  the  neglect  of  urban  or  city  rent  in  its
more  acute  forms  ?
Out  of  a  curiosity  to  ascertain  the  actual  preponderance
accorded  to  agricultural  over  urban  rent  in  standard  economic
treatises,  the  writer  has  instituted  careful  comparisons  of  the
space  devoted  by  the  authorities  to  agricultural  land  and  to
urban  land  respectively  in  treating  questions  bearing  on  land
values  and  land  rent.  The  result  shows  that  in  thirty-four
leading  works  of  thirty  authors,  42,094  lines  were  given  to
agricultural  rents,  and  2,919  lines  to  urban  rent,*  a  ratio  of
fourteen  to  one.
Following  is  the  list  complete:
Author  and  Work  At
Text
lines
Adams,  H.  C.,  The  Science  of
Finance,  1887  803
Andrews,  E.  B.,  Institutes  of  Economics, ­
  1889  3°
Bullock,  C.  J.,  Introduction  to  the
Study  of  Economics,  1897  .  .  -  57°
Cairnes,  J.  E.,  Some  Leading  Principles ­
  of  Political  Economy,  1874  •  *35
♦Where  agriculture  has  been  considered  for  other  purposes  than  value
and  rent  of  land,  it  has  been  omitted  from  the  comparison.  The  line  of
distinction  is  sometimes  drawn  with  difficulty,  and  in  one  or  two  cases,  where
the  argument  has  seemed  to  bear  equally  on  agricultural  and  urban  land,  it
has  been  included  under  both  heads.  In  view  of  the  liability  to  error  in  such
a  comparison,  this  list  is  circulated  in  the  hope  that  interested  parties  may
supply  any  authorities  which  ought  not  to  be  omitted,  and  note  any  corrections
in  the  readings  for  future  publication  and  reference.

ICULTURAD
Notes  Total
lines  lines

Urban
Text  Notes
lines  lines

Total
lines

6

809

36

36

26

5 6

is

24

39

3

573

81

7

88

26

161
            
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