230

THE  A  B  C  OF  TAXATION

Insurance  companies,  single
tax  and,  82;  buildings  of,
82.
Intangibles,  41,  83.
Johnson,  the  Rev.  R.  J.,  on
the  relation  of  the  Catholic ­
  Church  to  the  single
tax  proposal,  104-105.
Labouchere,  on  taxing  land
values,  170.
Labour,  taxed  on  basis  of  its
own  construction,  22.
Land  value  of  a  social  produce ­
  3-30;  rights  and
privileges  pertaining  to,
3,  4;  distinction  between
land  values  and,  9;  indestructibility ­
  of,  11;  disposition ­
  of  taxes  on,  12;
nonshiftability  of  tax  on,
31-35;  ultimate  burdenlessness
  of,  36-52;  selling
value  of,  an  untaxed
value,  36-52,  155,  158,
159;  selling  price  of,  39;
relation  of  man  to  use
of,  39;  inequality  of
taxation  of,  in  United
States,  49;  demand  for,
in  Boston,  52;  on  Winter
Street,  58;  title  to,  defined, ­
  83;  unassessed,  in
Boston,  85,  90;  private
ownership  vs.  private  possession ­
  of,  96;  defined,
109,  170;  source  of  all
wealth,  109;  contrasted
with  wealth,  no;  overvaluation ­
  of  agricultural,
125;  undervaluation  of
village  and  urban,  125;
defined  in  the  Ford  Franchise ­

  Act,  141,  142;
equal  rights  to  use  of,
154;  a  public  franchise,
154;  site  value  of,  a  social ­
  product,  155;  tax
on,  cannot  be  shifted,
155;  selling  value  of,
defined,  188.
Land  improvement  companies, ­
  effect  of  single  tax
on,  82.
Land  nationalisation  and
single  tax,  89;  Henry
George  on,  95.
Landowners,  exempt  from
taxation,  36,  40;  benefited ­
  by  improvement  to
buildings,  58;  of  Winter
Street  property,  60;  justice ­
  of  exemption  of,
90;  not  entitled  to  all
ground  rent,  98,  100,
103.
Land  tax,  affected  by  change
of  ownership,  36;  effect
of  abolishing  in  England,
45;  amount  of,  in  England, ­
  46;  capitalisation
of,  in  United  States,  49;
defined,  112-113.
Land  values,  affected  by
public  improvements,  5;
vs.  monopolies  and  special ­
  privileges,  8;  present
and  past,  9-10,  12;  a
social  product,  10,  28-30;
  agencies  enhancing,
13;  determinant  of,  14;
in  Boston,  16-20,  23;
gross,  in  Boston,  18;  and
decay  of  buildings,  21,
22-23  i  an  untaxed  value,
36-52;  effect  of  mortgage
interest  and  taxes  on,  37;