86

THE  A  B  C  OF  TAXATION

who  want  every  good  thing  that  is  made  (and  are
able  to  have  it)  the  better  it  is  for  trade.  Thus,  an
equitable  distribution  of  wealth  is  a  vital  requisite  in
the  case.
Make  taxation  equal,  impartial,  “reasonable”  to
the  poor  man,  “proportionate”  to  the  rich  man,  and
the  distribution  of  wealth  will  then  be  as  equal  as
justice  can  make  it,  for  it  will  be  in  proportion  to  the
skill  and  industry  of  the  hands  and  brains  producing
that  wealth.  “  Equal  opportunities  for  all,  and  special
privileges  to  none.”  The  equitable  ideal  is  to-day
unrealised  because,  while  a  comparatively  equitable
distribution  of  a  portion  of  wealth  is  going  on  through
the  one  universal  channel  of  wages,  congestion  of
wealth  is  constantly  occurring  through  the  second
and  only  remaining  channel,  the  channel  of  special
privilege,  which  is  invariably  a  privilege  of  the  private
appropriation  of  ground  rent,  always  and  wholly  a
social  product.
The  single  tax  aim  is,  on  the  one  hand,  to  widen  the
channel  of  wages  by  opening  the  way  to  equal  opportunities, ­
  and  by  increasing  the  purchasing  power  of  wages
through  reduction  of  prices,  and  on  the  other  hand,
to  narrow  the  channel  of  special  privilege  by  making
the  man  who  has  this  privilege  pay  a  tax  proportioned
to  his  privileges.
Another  Illustration
The  St.  Paul’s  Church  property  on  Tremont  Street,
Boston,  standing  between  two  large  stores  (Fig.  XVI),
furnishes  another  good  illustration  of  what  we  have
been  saying  and  reiterating.
Less  than  ten  years  ago  $1,500,000  was  offered  for