153 
Chapter XII 
THE SINGLE TAX* 
F OR the practical views which it is my privilege 
to present toAhis distinguished conference I beg to 
assume responsibility individually, rather than as 
representing any organised body, who thereby might 
be compromised. To express my conviction in 
ecclesiastical form I begin with the 
Credo 
(i) I believe in the single tax defined by Henry 
George in “Progress and Poverty” as ‘‘the abolition of 
all taxes save those on land values,” to be accomplished, 
as he said at Saratoga, ‘‘by the slow process of educa 
ting men to demand it”; to which he added: “In 
thinking of details it should be remembered that we 
cannot get to the single tax at one leap, but only by 
gradual steps, which will bring experience to the settle 
ment of details.” 
(2) 1 believe that the amount of the single tax 
should be limited to the needs ot the State for an effec 
tive and economical administration of government. 
♦Address before the National Tax Association, November 13, 1907, at 
Columbus, Ohio. See il State and Local Taxation. First National Conference, 
1907.” The Macmillan Company, 1908. The reader is warned that this 
chapter is made up largely of expressions found elsewhere in the book, 
especially in the first three chapters. The only reason for its insertion is 
that it represents the author’s latest resume of the subject, prepared for an 
important occasion.