INDEX
235
27; cause of unequal
division of wealth, 84;
single tax a cure for, 86;
source of inequalities,
109, 148; result of abol
ishing, 114.
Spencer, Herbert, on private
property in land, 95, 99.
St. Paul’s Church, Boston,
value of property, 87.
St. Thomas Aquinaj^ on
natural law, 104.
Statutes of taxation, incon
sistency of, 30.
Stowell & Company, Bos
ton, rental of estate of,
61.
Subway, Boston, land taken
for, 57; affecting land
Values, 6$; affecting
Washington Street, 69,
71-
Suffolk County, Mass., as
sessed valuations in, 63.
Supply and demand, deter
mining interest, jo.
Switzerland, ownership of
public utilities in, 132.
Tangibles, 41-45.
Taxation, natural, 4, 41;
source of rent, 5; of
special privileges, 8, 27;
equalisation of, 9; of
ground rent and access
to land, 10, 115; and
distribution, 11, 108,
148; absence of economy
in present method of, 15,
74, 81; of real estate
only, 20; imposed by
time, 21; inequalities in
present system, 23, 162;
compared with mort
gage, 24 (ftn.), and the
income tax, 25; of mo
nopoly,27; proportionate
and reasonable 27; nat
ural law of, 30; effect of,
on tenant’s rent, 31;
does not determine
ground rent, 31; of build
ings. 43. ,44. 6 S; effect:
of, on building develop
ment, 58, 65, 70, 7s, 77,
80, 82; in Boston, 72; for
Boston boulevards, 77;
natural basis of, 83; vs.
confiscation, 90; relation
to property, 98; and
distribution of wealth,
108; double discrimina
tion against farmers,
124; on regulation of,
13 2-147; of franchises,
137, 140, 144; the hope
of graft extermination,
138; of incomes and in
heritances, 148-152; Bos
ton’s system of, 160-163.
Taxes, defined in terms of
ground rent, 4; relation
of ground rent to, 5, 6;
illustration of Mississippi
River, coffee mill, circula
tion of the blood, 6; in
crease of, on ground
rent, 9; and net rent, 16;
of Boston, 18, 26, 72;
effect of, on depreciation
of land, 23; as liens, 24
(ftn.), definition of, 31,
32; effect of, on net and
gross rent, 3,2; not trans
ferable to tenants, 33;
shifted to tenants, 41
(ftn.); natural,in Boston,
72; unnatural, in Boston,
