INDEX 
Absorption of taxes on rent, 
4 1 - 
Access to land, equalisation 
of, 9, xo. 
Adams, H. C., on rent a 
social product, 30. 
Adams, John Quincy, build 
ing on site of home of, 21. 
Agricultural rent, 129, 171- 
I73-. 
Ames Building, Boston, taxes 
on, 74. 
Ames estate, assessed valu 
ation of, 73. 
Amortisation, principle of, 47, 
48. 
Andrews, E. Benjamin, on 
taxation of rent, 12 (ftn.); 
on rent a social product, 
29; in the Saratoga dis 
cussion, 102. 
Aquinas, St. Thomas, on 
natural law, 104. 
Assessed valuations, of build 
ings in M assachusetts, 62; 
of land in Massachusetts, 
62; in Suffolk County, 
63; in twelve cities and 
towns, 63; in seventeen 
cities and towns, 64; of 
Washington Street, Bos 
ton, 67-68; of Ames es 
tate, Boston, 73; of build 
ings and land in Bos 
ton in 1887, 73; of How 
land Street, 73; estate at 
Cambridge and Charles 
streets, 73; defined, 112; 
in Lawrence, Scituate, 
Clinton, Whitman, com 
pared with actual rental 
values, 126, 127. 
Atkinson, Edward, on the 
single tax, 73; on ab 
solute ownership, 100; 
opponent of the Henry 
George theory, 101, 102. 
Bascom, John, on impossi 
bility of shifting rent 
taxes, 34. 
Bastable, C. F., on selling 
value of land an untaxed 
value, 47. 
Berkshire farmers, buildings 
and land of, 124. 
Blackstone, defines land, 109. 
Boston, ground rent of, 15- 
20; gross land value of, 
18; life of buildings in, 
21; Hotel Boylston, 22; 
assessed valuations of 
buildings and land in, 
23; total taxes in 1907, 
23, 26; under single tax, 
27, 91-92; appreciation 
of values in, 52; demand 
for land in, 52; object les 
sons drawn from, 55-65, 
66-78, 79-92; Winter 
225