2j2
THE A B C OF TAXATION
Net value vs. gross value, 112.
See also Land values.
New tax, defined, 39 (ftn.);
effect of, 90.
New York, Ford Franchise
Act, 8, 141, 154; regu
lation of public utilities
in, 133; Ford Amend
ment, 138, 142; reduc
tion of overcapitalisa
tion in, 140; Public Utili
ties Commission in, 141.
Newton, Mass., tax rate in,
184; letter to assessors
of, 184-186.
Nicholson, J. S., on impos
sibility of shifting a tax
on rent, 35.
O’Connell, Archbishop, on
social discontent, 149.
Old Corner Bookstore, Bos
ton, 69.
Old tax, defined, 39; effect of,
on price of land, 39.
Overcapitalisation, reduction
of, in New York, 140.
Overvaluation of agricultural
land, 125.
Ownership of land, defined,
96, 97, 98, in; Henry
George on, 100. See also
Land and Landowners.
Personal property should be
exempt from taxation,
116.
Philadelphia, Pa., land value,
1686,9.
Politics and public utilities,
140.
Population and land privi
leges, 4; a cause of
ground rent, 13.
Possession, defined, 96, 97;
vs. ownership, 97.
Post, Louis F., on the single
tax, 154.
Preuss, Arthur, on the Satolli
decision in the McGlynn
case, 183.
Private appropriation of rent,
explosion of theory of, 9.
Private expenditure, a source
of rent, 13,136.
Private ownership, nr, 144.
Private property in land, 95-
107; not inconsistent
with single tax, 96, 169,
174; definition of, 97-98;
John Z. White on the two
meanings of, 99 (ftn.);
abolition of, 101, 102.
Privilege, essence of, 88, 148;
one part of wealth goes
to, 148; taxation of, 150.
See also Special privilege.
“Proximity,” in land values,
4-
Public expenditure, a source
of rent, 13,15.
Public franchise, classified as
land, 142, 154; defined,
? 8 7-
Public functions vs. private
functions, 138.
Public improvements, and
land values, 5; and
ground rent, 14-15.
Public Library, Boston, 75.
Public ownership of public
utilities, 132.
Public schools and land val
ues, 118.
Public service corporations
and the public, 136.
Public utilities, regulation by
taxation, 132-147; put
