226 
THE A B C OF TAXATION 
i 
Street, 55-65, 124; land 
affected by subway in, 57, 
71; Shepard, Norwell 
Company, 58; Tremont 
Building, 59; Exchange 
Building, 59; Washing 
ton Street, 66-78; num 
ber of buildings in, 68; 
Old Corner Bookstore, 
69; total ground rent 
of, 72; estate at Cam 
bridge and Charles 
streets, 73; Howland 
Street valuations, 73; as 
sessed valuation of Ames 
estate, 73; Sears and 
Ames buildings, 74; Boyl- 
ston Building, 75; Ma 
sonic Temple, 75; Public 
Library, 75; taxes in, 76, 
161-163; Cornhill and 
the single tax, 79-92; un 
assessed property in, 85; 
St. Paul’s Church, 86-88; 
land values and taxes in, 
161-163; records of prop 
erty sales in, 190-192; 
records of rentals in, 
193-221. 
Boston & Maine, railroad 
merger, 134, 135. 
Boston Transit Commission, 
land taken by, 57, 71. 
Boulevards, Boston, 77. 
Boylston Building, Boston, 
destruction of, 75. 
Boylston Hotel, Boston, 22. 
Bryan, W. J., on unjust tax 
ation, 150. 
Buildings, values of, in Bos 
ton, 16-17, 21-23; taxa 
tion of, 43, 44; results of 
decadence of, 51; values 
of, compared with land 
values, 55-64; valuations 
of, on Winter Street, 
Boston, 56-57; 59; re 
sults of improving, 57; 
on State Street, 59; on 
Tremont Street, 59; as 
sessed valuations of, in 
Massachusetts, 62; in 
Suffolk County, 63; tax 
ation of, unsatisfactory, 
65 ;on Washington Street, 
66-68; average life of, 
68; economic crop, 68; 
Boston’s cuticle, 68; 
number of, in Boston, 68; 
worthlessness of Wash 
ington Street, 70; when 
to replace, 75; on Corn- 
hill, 79-83; condemna 
tion of, 80; of insurance 
companies, 82; in Berk 
shire farming district, 
124. 
Bullock, C. J., on rent a social 
product, 29. 
Burtsell, Dr. R. L., in the 
McGlynn case, 183. 
Capital, in Winter Street, 58; 
ready and watching, 77; 
investment of, retarded 
by present method of 
taxation, 82; and rail 
roads, 145; proper return 
to, in public utilities, 
146, 147. 
Capitalisation of the land 
tax, 49, in; illustration 
of, 49-52. 
Capitalised tax defined, in. 
Carnegie, Andrew, the un 
earned increment, 152. 
Garret, J. R., author of tax 
formula, 72 (ftn.).