INDEX
229
stipulated in title deed, 4,
156; as defined by Mr.
Shearman, 4-5; relation
of, to public expendi
tures, S; true theory of,
6-7; operation of, 7-8;
office of, 9-11; increase of
tax on, 9; private appro
priation of, a special
privilege, 11; and land
values, 10-11; cause of,
11-14, Ij6; E. Benjamin
Andrews on, 12 (ftn.),
29; source of, 14; main
tenance of, 14-15; a so
cial product, 15; of Bos
ton, 15-20; volume of,
x6; exemplification of in
come tax, 25; Adam
Smith on, 28; John Stu
art Mill on, 29; Adams
on, 30; determined by
demand, 31; views of
economists on shifting
of, 33-35; and the land
lord, 35, 47; cannot be
shifted, 35, 85, 157;
“what land is worth for
use,” 38; a governing
factor, 41; cannot be in
creased or decreased, 41;
tax on, affects neither
wages nor cost of living,
42; the same homogene
ous thing, 42; compari
son of building rents
with, 61; of Old Corner
Bookstore, 70; of Bos
ton, 72, 130, 161; a re
flected value, 83; of St.
Paul’s Church, 87; evils
of private appropriation
of, 99; right of landown
ers to, 100; result of a
self-operating social law,
x 15; nature of, 115; con
sideration of agricultural,
130; of New York, 130;
of United States, 130; a
great Mississippi, 131;
relation to unjust for
tunes, 152.
Hoffman, on incidence of
rent taxation, 34.
House lots, what is involved
in purchasing, 37-38; hy
pothetical cost of, 39,
40. See also Land.
Houses, hypothetical pur
chase of, 43-45; value of,
affected by mortgage,
43; rent of, not affected
by taxation, 44; for the
poor, 77; taxation of,
159. See also Buildings.
Howland Street, Boston, as
sessed valuations of, 73.
Income tax, a form of single
tax, 25; discussed, 148-
152; President Roose
velt on, 151; as a death
rate, 152.
Increment, future, 91.
Incumbrances. See Mort
gage and Taxes.
Individual and the state, re
lation affected by the
single tax, 8.
Immunity from taxation, of
landowners, 90.
Inheritance tax, and income
tax, 148-152; Congres
sional plan concerning,
148; evils of, 151; as a
death rate, 152.
