THIRD BOSTON OBJECT LESSON 89 
things; that a religion and a church worthy of justifica 
tion 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 them 
selves 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.