INDEX
231
relation of “rights and
privileges thereto per
taining” on, 38; relation
of, to building values, 55;
increase of, in Winter
Street, 59; in Washing
ton Street, 67; in Massa
chusetts towns and cities,
87; defined, 97, 170, 187;
franchise values, no; vs.
new values in Boston, 90;
land valuations, 111,112,
113, 114; and the public
schools, 118; of Boston
and the Berkshires com
pared, 124; imperishable
by public conservation,
152-
Landlord, function of, 19;
effect of ground rent on,
20, 24, 33, 34. 35. 47;
John Stuart Mill on, 29;
as owners of both houses
and land, 41 (ftn.); in
England, 46; “no bur
den” for, 59.
Lawrence, Mass., land of,
undervalued, 126.
Legislative regulation of pub
lic utilities, 134.
Leo XIII, Pope, Labour En
cyclical, 104, 183.
Long, John D., on social
discontent, 149.
Management of public serv
ice corporations, 145.
Manhattan, wealth of, 152.
Market value of land, how
affected by taxation, 32.
Masonic Temple, Boston,
75-
Massachusetts, land valua
tions of towns and cities
of, 62, 87; relation of
constitution of, to single
tax, 121; valuations of
farm lands of, 129, 130.
See also Boston, Clinton,
Lawrence, etc.
Massachusetts Single Tax
League, 55, 56, 66 (ftn.).
McGlynn, the Rev. Edward,
in defence of single tax,
105-106, 173-184.
Mill, John Stuart, on taxa
tion of land value in
crement, 23; on rent a
social product, 29; on
impossibility of shifting
ground rent tax, 34; on
selling value of land an
untaxed value, 46, 47.
Monopolies, taxation of, 7,
8, 27-28, no; source of
evils of, 135; defined,
188.
Mortgage, effect of, on selling
value of land, 24 (ftn.),
39, 43; effect of, on rent,
32; effect of, on land, 37,
39; a part of ground rent,
39; paid out of gross in
come, 40.
Multiple tax, arguments for,
75-
Murhard, on incidence of
rent taxation, 34.
Nationalisation of land. See
Land nationalisation.
Natural resources, taxation
of, 8.
Natural tax, natural basis for,
83.
Net rent, compared with
gross rent, 16, 17. See
also Rent, Net value.
