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;  Washington ­
  Street,  66-78;  number ­
  of  buildings  in,  68;
Old  Corner  Bookstore,
69;  total  ground  rent
of,  72;  estate  at  Cambridge ­
  and  Charles
streets,  73;  Howland
Street  valuations,  73;  assessed ­
  valuation  of  Ames
estate,  73;  Sears  and
Ames  buildings,  74;  Boylston
  Building,  75;  Masonic ­
  Temple,  75;  Public
Library,  75;  taxes  in,  76,
161-163;  Cornhill  and
the  single  tax,  79-92;  unassessed ­
  property  in,  85;
St.  Paul’s  Church,  86-88;
land  values  and  taxes  in,
161-163;  records  of  property ­
  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  taxation, ­
  150.
Buildings,  values  of,  in  Boston, ­
  16-17,  21-23;  taxation ­
  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;  results ­
  of  improving,  57;
on  State  Street,  59;  on
Tremont  Street,  59;  assessed ­
  valuations  of,  in
Massachusetts,  62;  in
Suffolk  County,  63;  taxation ­
  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  Washington ­
  Street,  70;  when
to  replace,  75;  on  Cornhill,
  79-83;  condemnation ­
  of,  80;  of  insurance
companies,  82;  in  Berkshire ­
  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  railroads, ­
  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  unearned ­
  increment,  152.
Garret,  J.  R.,  author  of  tax
formula,  72  (ftn.).