APPENDIX E 185 
as much as my own, and mine have rapidly perished in the 
attempt. 
“I think we are all agreed that the value of the land of Newton 
is created by the whole community of Newton, with its improve 
ments, character, activity, and its industry. Are we not also 
agreed upon the fact, equally important and more patent 
perhaps to the casual observer, viz., that this land value is 
maintained from year to year by the public expenditure of New 
ton’s taxes ? When yoijr public service ceases or languishes, 
when you stop the care of streets, the water supply, fire depart 
ment, or the schools, land values respond almost instantly. 
All these public expenditures of the people’s money add nothing 
to the value of a house—which value is ultimately the cost of 
building another house as good— but they do add to or rather 
maintain the value of my neighbours’ land and mine, which 
otherwise would rapidly depreciate in value. Why should you 
tax the decaying value of my house, to help maintain the aug 
menting value of hundreds of other men’s vacant acres, standing 
unused, just like so many idle mills supplied with the main 
shafting from nature’s power house with a great city’s lavish 
supplies on tap ? 
“There would be far more reason to ask me and others to pay 
taxes on our houses, if public service were at all limited to the 
needs of these houses, instead of being, as it is, vastly in excess, 
if not indeed double, that need. This public service costs the 
same for a vacant lot as it does for the adjoining similar lot with 
a $20,000 house on it. 1 object to being taxed to pay for the 
other man’s share of this public service. 
“Thus I am asking abatement of a tax that is H upon 
improvements and personal property and fa upon land, 
because it is in violation of the requirements of the constitution 
of the State of Massachusetts that all assessments shall be ‘pro 
portionate and reasonable’; because it is more than my propor 
tionate and reasonable share of the total assessment—unequal 
taxation for equal benefits. 
“Now for what purpose do you lay taxes except for public