236 
THE A B C OF TAXATION 
/ 
72; capitalisation of, 111; 
vs. ground rent, 115; 
justice of school, 117, 
118; likened to wheat in 
public hopper, 151; and 
unjust fortunes, 150. 
Tax rate, in Boston, 90. 
Tenant, taxes and rent of, 
31; how affected by 
ground rent tax, 33, 34; 
injustice of taxation to, 
59; eviction, 101. 
Tolstoy, on private property 
in land, 99; his single 
tax doctrine, 168-171. 
Tremont Building, Boston, 
_ S9- 
Tremont Street, Boston, 86. 
Tripos, Single tax, 3-30, 31- 
35,36-52,155. 
Undervaluation of urban 
land, 124,125. 
Unequal distribution of 
wealth, 108, 109; John 
D. Long on, 149; Arch 
bishop O’Connell on, 
149. 
United States, unequal taxa 
tion in, 49. 
Unprivileged fortunes, 151. 
Unprivileged men, 149. 
Urban land. See Land. 
Usufruct, in. 
Vacant land, 8r. See also 
Land. 
Valuation. See Value and 
Land values. 
Value, assessed and selling, 
contrasted, 16; of land 
and buildings, compared, 
62-64; and valuation, 56- 
57, in; net, 112. See 
also Land values. 
Vested right, 91. 
Visibles, xi6, 117. 
Wages, increased by just tax 
ation, ix, 113, 122; not 
affected by tax on 
ground rent, 42; the 
single tax tenet, 86, 113; 
of the farmer, 122; a part 
of wealth, 148. 
Walker, Francis A., on im 
possibilities of shifting 
ground rent tax, 34. 
Washington Street, Boston, 
and the single tax, 66- 
78; assessed valuation 
of, 67. 
Wealth, equalisation of taxa 
tion and, 86; division of, 
108; land the source of, 
110; divided into wages 
and privilege, 148; de 
rived from savings, 148; 
evils of unearned, 149, 
150; of Manhattan, 152. 
White, John Z., on the mean 
ing of “private property 
in land,” 99 (ftn.). 
Whitman, Mass., land of, 
undervalued, 127. 
Wilson, Woodrow, on the 
right attitude of cor 
porations toward the 
public, 135; on legisla 
tors and executive regu 
lations, 137. 
Winn, Henry, on the multiple 
tax, 75. 
Winter Street, Boston, and 
the single tax, 55-65; 
diagram of, 55; improve 
ment of, 57-58.