[INDEX

227

Carver,  T.  N.,  on  selling  value
of  land  an  untaxed  value,
48;  on  plan  to  secure
agreement  among  economists, ­
  189  (ftn.).
Catholic  Church  and  single
tax,  105;  attitude  on  land
question,  173-184.
Cause  and  effect,  applied  to
ground  rent,  5.
Charles  Street,  Boston,  estate
at  corner  of  Cambridge
Street  and,  73.
Clark,  John  B.,  on  rent  a
social  product,  10;  in  the
Saratoga  discussion,  102.
Clews,  Henry,  on  evils  of
syndicates  and  public
service  corporations,
I3S-Clinton,
  Mass.,  assessed  valuations ­
  in,  126.
Commission,  to  regulate  public ­
  utilities,  133,135.
Commodities,  tax  on,  transferable, ­
  34.
Compensationists,  theory  of,
120.
Confiscation  vs.  taxation,  90;
in  Boston,  91;  Henry
George  on,  101;  single
tax  not,  116.
Constitution  of  Massachusetts, ­
  relation  to  single
tax,  121.
Cornhill,  Boston,  and  the
single  tax,  79-92;  income
from  buildings  on,  80;
disproportionate  amount
of  street  for  buildings,
81.
Cost  of  living  not  affected  by
ground  rent  tax,  42.
Cottmg,  Uriah,  builder,  79.

Dead  hands,  land  held  by,  52,
Discrimination  against  the
farmer,  124.
Distribution  favourably  affected ­
  by  rent  taxation,
9,  11,  108,  148.
Double  taxation,  76.
Economic  Club,  discussion  of,
on  the  single  tax,  91.
Economic  rent,  defined  as
ground  rent,  41;  applied
to  public  expenses,  50;
of  Old  Corner  Bookstore,
70;  expression  of  social ­
  activities,  151.  See
also  Rent  and  Ground
rent.
Economists,  opinions  of:  on
rent  a  social  product,
28-30;  on  impossibility
of  shifting  tax  on  rent,
33-35;  on  selling  value
of  land  an  untaxed  value,
45-48;  disproportionate
treatment  of  agricultural
rent  by,  171-173;  plan  to
secure  agreement  among,
187-190.
Economy,  absence  of,  in  tax
affairs,  15.
Ely,  R.  T.,  answer  to  singletax ­
  argument,  48;  on  the
principle  of  amortisation,
48-49;  objections  of,  considered, ­
  49-52.
England,  effect  of  abolishing
land  tax  in,  45;  existing
land  tax  in,  46.
English  common  law,  on  ownership ­
  of  land,  103.
Equal  opportunities  and  single ­
  tax,  86.