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18 4  THE  A  B  C  OF  TAXATION

in  that  statement  was  official,  and  was  followed  by  the  return  of
Dr.  McGlynn  to  active  duty.
E
A  PROTEST  AGAINST  UNJUST  TAXATION
The  following  remarks  were  addressed  by  the  author  to  the
assessors  of  the  City  of  Newton,  Mass.,  less  with  the  idea  of
securing  an  economic  advantage  through  a  deduction  of  his  tax
payments  than  by  reason  of  a  hope  that  he  might  strike  a  blow
for  the  acceptance  of  single  tax  principles  of  taxation.
“Gentlemen—  I  am  assessed  on  my  house  lot,  Newtonville
Avenue  and  Bellevue  Street,  20,264  square  feet,  at  fifteen  cents  a
foot;  on  additional  land,  less  desirable,  facing  on  Lewis
Terrace,  17,496  feet,  valued  at  ten  cents  a  foot,  in  all  —
On  land,  $4,750  at  $16.20  per  thousand  $76.95
Onhouse,$9,oooat$i6.zoperthousand  145.80
Personal  estate  and  water  tax  .  .  .  .  .  .  .  74-4°
Total  $297.15
“To  the  valuation  of  the  land,  which  is  fair  and  reasonable,
I  make  no  objection.  Against  so  large  a  tax  upon  my  house  I
desire  to  protest,  and  I  respectfully  ask  its  abatement  not  only
because  the  actual  cost  of  the  house  was  fictitious  and  exaggerated ­
  beyond  any  true  market  value,  but  because  its  selling
value  is  greatly  depreciated  by  the  surroundings,  which  to-day
would  not  justify  a  house  of  much  more  than  half  its  pretensions.
Not  only  have  I  by  building  my  house  contributed  liberally  to
create  the  value  of  my  neighbours’  land,  but  the  best  part  of  my
substance  has  in  the  last  ten  or  a  dozen  years  been  largely
wasted  in  trying,  by  private  improvement  and  adornment  of
both  house  and  land,  to  counteract  the  adverse  influences  of  coal
yards  and  freight  yards  and  steam  whistles.  I  have  thus
attempted  to  rescue  and  protect  my  neighbours’  land  values  just