SECOND  BOSTON  OBJECT  LESSON  67

advantage  of  any  one  class  of  men  over  another;  yet
it  is  not  difficult  to  conceive  how,  in  the  relief  of  houses
and  stores  and  factories  from  taxation,  the  real  estate
business  would  get  a  large  share  of  betterment  from
the  change.
Herewith  is  offered  a  collection  of  facts  and  definitions, ­
  coupled  with  \  few  simple  statements,  calculations, ­
  and  deductions,  criticism  of  which  is  invited.
These  take  the  form  of  observations,  purposely  disjointed ­
  in  order  that  a  connection  dropped  may  not  be
a  connection  lost.  It  is  hoped  that  in  the  consideration ­
  of  these  points  a  sufficient  vantage  ground  of
agreement  may  appear  from  which  to  begin  at  once
gradually  to  supplant  the  bad  with  the  good,  the
crooked  with  that  which  is  straight,  the  unattainable
and  indefensible  with  that  which  is  practicable,  simple,
and  near  at  hand.
The  assessed  valuation  of  Washington  Street,  from
Adams  Square  to  Eliot  Street,  3,495  feet,  or  twothirds
  of  a  mile  in  length,  with  an  area  of  745,003
square  feet,  I7tV  acres,  comprising  179  estates,  was
in  1907:
Land  ....  $61,135,900  $77.00  per  square  foot
Buildings  .  .  .  10,793,200  $13.50  per  square  foot
This  is  an  increase  in  valuation,  over  the  year  1898,
of  land,  $20,438,400,  or  50  per  cent;  of  buildings,
|i,955,too,  or  20  per  cent.  In  1899  the  valuation  of
the  buildings  was  21J  per  cent  that  of  the  land;  in
l 9°7,  only  17^  per  cent.
The  property,  land  and  buildings,  yields  to  the
city,  in  taxes  at  $15.90  per  thousand,  $1,143,672.
By  an  increase  of  $2.80  in  the  rate,  with  all  buildings