INDEX 
233 
He ownership of, in Swit 
zerland and Glasgow, 
132; dangers of public 
ownership of, 132; regu 
lation of, in New York, 
133, 141; true system of 
regulating, 133; public 
regulation of, vs. public 
ownership of, 133; regu 
lation by legislature, 134- 
135; regulation by com 
mission, 135-137; the 
Boston & Maine, 134; 
Henry Clews on regula 
tion by commission, 135; 
and politics, 140; regu 
lation of, by rates and 
taxation, 137-147; defi 
nition of, 138; advan 
tages 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; reg 
ulation of, 137, 138, 144- 
147; and schedule rates, 
r 43- 
Rates, regulation of, 143,144. 
Real estate, taxation con 
fined 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; agricul 
tural, 129, 171-173; de 
scribed as flour coming 
from the public mill, 151. 
See also Ground rent. 
Agricultural rent. Eco 
nomic rent. 
Rerum Novarum, the Pope’s 
Encyclical, 183. 
Ricardo, David, on impossi 
bility 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 impossi 
bility of shifting a tax 
on rent, 34. 
Roosevelt,Theodore, 141,150, 
I5U IS 2 - 
Saratoga, New York, dis 
cussion 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, un 
dervalued, 126, 127. 
Sears Building, Boston, taxes 
on, 74. 
Seligman, E. R. A., on im 
possibility of shifting a 
tax on rent, 34, 35; on 
special taxation for fu 
ture increase in ground 
rent, 91-92; in the Sara 
toga discussion, 102.