JUSTICE OF THE SINGLE TAX 115
been so often abused. The single tax offers itself as a
means of correcting this abuse.
The Self-operating Social Law
We ask you to look with us until you see, as we think
we see, in ground rent the self-operating law for the
social system, something that will, if unobstructed,
tend to hold in just equilibrium the conflicting factors
of land, labour, and capital,
The particular factor in our reform which we would
press upon your attention, because generally least
understood, is the nature of ground rent. While land
and wealth (or other wealth) have no feature in com
mon, taxes and ground rent appear to us to have close
resemblance in every feature. Taxes are the cause,
ground rent is the effect. Taxes are the fertilizer,
ground rent is the crop. Where there are no taxes,
there is no ground rent. Where taxes are scanty,
ground rent is scanty. Where taxes are abundant,
ground rent is abundant. The ground rent of a com
munity is, roughly speaking, one-half of it the result of
public expenditure and one-half the result of quasi
public and private expenditure; but all taxes (public
expenditure) are transmuted into ground rent, a
change of name without a change of nature.
The single tax, we claim, is absolutely just and
equitable, because it gives to every man equal (not
joint) access to the land; because it exacts tribute from
every man in proportion to his use of the land; because
it leaves untouched the wealth which labour creates;
taxes for the public use only a value of its own creation
upon land of God’s creation, giving full value received
ip the privilege of exclusive possession and hence is