INDEX

233

He  ownership  of,  in  Switzerland ­
  and  Glasgow,
132;  dangers  of  public
ownership  of,  132;  regulation ­
  of,  in  New  York,
133,  141;  true  system  of
regulating,  133;  public
regulation  of,  vs.  public
ownership  of,  133;  regulation ­
  by  legislature,  134-135;
  regulation  by  commission, ­
  135-137;  the
Boston  &  Maine,  134;
Henry  Clews  on  regulation ­
  by  commission,  135;
and  politics,  140;  regulation ­
  of,  by  rates  and
taxation,  137-147;  definition ­
  of,  138;  advantages ­
  of  regulation  of,
141;  railroads,  145-146.
Public  Utilities  Commission,
New  York,  141.

Quasi-public  expenditure,  a
source  of  rent,  13,  156.
Railroads,  the  Boston  &
Maine,  134,  135;  regulation ­
  of,  137,  138,  144-147;
  and  schedule  rates,
r 43-Rates,
  regulation  of,  143,144.
Real  estate,  taxation  confined ­
  to,  20,  21.  See
also  Land.
Regulation  of  public  utilities.
See  Public  utilities.
Rent,  a  natural  tribute,  7;
for  special  privileges,  8;
socially  maintained,  10;
relation  to  distribution
of  produce,  li;  for

public  service,  15;  a
social  product,  29,  30;
conditions  determining
amount  of,  35;  agricultural, ­
  129,  171-173;  described ­
  as  flour  coming
from  the  public  mill,  151.
See  also  Ground  rent.
Agricultural  rent.  Economic ­
  rent.
Rerum  Novarum,  the  Pope’s
Encyclical,  183.
Ricardo,  David,  on  impossibility ­
  of  shifting  ground
rent  tax,  33,  34;  law  of
rent,  171.
Right  of  way  to  buildings,  97.
Rights  and  privileges,  title  to,
97;  and  ground  rent,  156.
Rogers,  Thorold,  on  impossibility ­
  of  shifting  a  tax
on  rent,  34.
Roosevelt,Theodore,  141,150,
I5U  IS 2 -
Saratoga,  New  York,  discussion ­
  at,  101.
Sartorius,  on  the  incidence
of  rent  taxation,  34.
Savings  banks  and  the  single
tax,  82  (ftn.).
School  tax,  justice  of,  117.
118.
Scituate,  Mass.,  land  of,  undervalued, ­
  126,  127.
Sears  Building,  Boston,  taxes
on,  74.
Seligman,  E.  R.  A.,  on  impossibility ­
  of  shifting  a
tax  on  rent,  34,  35;  on
special  taxation  for  future ­
  increase  in  ground
rent,  91-92;  in  the  Saratoga ­
  discussion,  102.