THIRD  BOSTON  OBJECT  LESSON  89

things;  that  a  religion  and  a  church  worthy  of  justification ­
  have  no  need  of  such  alms  as  these  from  the  people
whom  they  seek  to  save.  Brought  face  to  face  with  a
true  apprehension  of  the  problem,  seeing  the  unequal
operation  of  a  tax  exemption  that  gives  the  least  to
those  most  needing  aid,  and  most  to  those  who  need
it  least,  it  would  not  be  surprising  if  they  were  themselves ­
  to  instigate  and  inaugurate  the  remedy.
Some  Objections  Answered
It  is  objected  to  the  single  tax,  that  it  is  confiscation.
But  what  is  taken  from  the  owner?  No  land  is  taken.
The  single  tax  is  not  land  nationalisation.  No  right
of  occupancy  or  improvement  or  sale  or  devise  is  taken
from  the  owner;  nothing  except  the  right  to  collect
natural  taxes  from  other  people,  and  to  be  himself
exempt.  In  the  aggregate  the  new  tax  would  be
compensated  for  oy  the  exemption  of  an  equal  value
of  buildings  and  personal  property.  The  landlord
who  thinks  himself  discriminated  against  by  such  a
tax  has  only  to  improve  his  land  to  escape  the
burden.
Both  land  value  and  house  value  require  to  be
maintained.  The  public  creates  and  maintains  the
value  of  the  land.  The  owner,  directly  as  builder,
or  indirectly  as  purchaser,  creates  and  maintains  the
use  value  of  the  house.
The  maintenance  of  the  use  value  of  the  land  by  the
public  gives  outright  to  the  owner  a  fund  the  interest
of  which  will  pay  his  land  tax.  The  maintenance  of  the
use  value  of  the  house  falls  upon  the  owner,  and  he
must  recover  his  house  tax  out  of  the  house  rent
increased  so  as  to  include  the  tax.  This  will  be  true.