236

THE  A  B  C  OF  TAXATION

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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;  Archbishop ­
  O’Connell  on,
149.
United  States,  unequal  taxation ­
  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  taxation, ­
  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  impossibilities ­
  of  shifting
ground  rent  tax,  34.
Washington  Street,  Boston,
and  the  single  tax,  66-78;
  assessed  valuation
of,  67.
Wealth,  equalisation  of  taxation ­
  and,  86;  division  of,
108;  land  the  source  of,
110;  divided  into  wages
and  privilege,  148;  derived ­
  from  savings,  148;
evils  of  unearned,  149,
150;  of  Manhattan,  152.
White,  John  Z.,  on  the  meaning ­
  of  “private  property
in  land,”  99  (ftn.).
Whitman,  Mass.,  land  of,
undervalued,  127.
Wilson,  Woodrow,  on  the
right  attitude  of  corporations ­
  toward  the
public,  135;  on  legislators ­
  and  executive  regulations, ­
  137.
Winn,  Henry,  on  the  multiple
tax,  75.
Winter  Street,  Boston,  and
the  single  tax,  55-65;
diagram  of,  55;  improvement ­
  of,  57-58.