228

THE  A  B  C  OF  TAXATION

Equalisation  of  taxation,  the
office  of  ground  rent,  9;
relation  to  depreciation
of  building  values,  21;
and  distribution  of
wealth,  86;  how  to  effect,
66,116,117.
Estate  in  land,  103.
Estate,  rentals,  in  Boston,  17,
193-221.
Eviction,  tenant,  101.
Exchange  Building,  Boston,
59-.
Exemption,  resulting  from
the  single  tax,  24;  of
assessed  values,  24-25;
of  last  purchaser,  36;
land  owners  and,  40-41.
Farmer,  tax  on  economic  rent
not  transferable  to,  35;
functions  of,  compared
with  landlord,  19;  and
the  single  tax,  122-131;
wages  of,  122;  his  own
municipality,  123;  classified, ­
  124;  doubly  discriminated ­
  against,  124;
land  and  buildings  of
Berkshire,  124;  and  taxation ­
  on  fertility,  128.
Farm  land,  assessed  valuations ­
  in  Massachusetts,
129,130.  See  also  Land.
Fertility,  taxation  of,  128.
Feudal  tenure,  100.
Ford  Amendment,  138,  142.
Ford  Franchise  Act,  8,  141,
154-Formula,
  for  amount  of
ground  rent,  18;  for  cost
of  government,  72;  for
valuation  based  on  income, ­
  125.

France,  kinds  of  taxes  in,  46.
Franchise,  taxation  of,  8,  30,
137,  140;  place  in  single
tax  theory,  109;  law
governing,  in  New  York,
141;  compared  to  land,
142,  187.
Franchise  value,  defined,  no,
142.
Generic  peculiarities  of  land,
3-3°)  31-35.  36-52,.ISS-George,
  Henry,  doctrine  of
followers  of,  48-50;  on
error  concerning  land
nationalisation,  95;  interpretation ­
  of  doctrine
of,  96,  97;  on  confiscation ­
  of  land,  101;  theories ­
  of,  opposed  by  Edward ­
  Atkinson,  102-103;
an  omission  by,  104
(ftn.);  on  method  of  securing ­
  single  tax,  107;
defines  single  tax,  153;
on  equal  right  to  use  of
land,  154;  doctrine  of
taxation,  167,  168;  Tolstoy ­
  and,  168-171.
Germany,  municipal  housing
of  the  poor  in,  77.
Giffen,  Sir  Robert,  on  selling
value  of  land  an  untaxed
value,  45.
Glasgow,  ownership  of  public
utilities  in,  132.
Graft,  extermination  of,  138.
Gross  rent,  defined,  16,  112.
See  also  Rent.
Gross  value  defined,  112.
Ground  rent  defined,  3-4,  31,
70-71,187,188;  the  value
of  “  proximity,”  value
of  rights  and  privileges