APPENDIX D 
>75 
No sooner does the organised community, or state, arise, than 
it needs revenues. This need for revenues is small at first 
while population is sparse, industry rude, and the functions 
of the state few and simple, but with growth of population and 
advance of civilisation the functions of the state increase and 
larger and larger revenues are needed. God is the author of 
society and has pre-ordained civilisation. The increasing 
need for public revenues with social advance being a natural 
God-ordained need, there must be a right way of raising them 
— some way that we caij truly say is the way intended by God. 
It is clear that this right of raising public revenues must accord 
with the moral law or the law of justice. It must not con 
flict with individual rights, it must find its means in common 
rights and common duties. By a beautiful providence, that 
may be truly called divine, since it is founded upon the nature 
of things and the nature of man, of which God is the creator, 
a fund, constantly increasing with the capacities and needs 
of society, is produced by the very growth of society itself, 
namely, the rental value of the natural bounties of which society 
retains dominion. The justice and the duty of appropriating 
this fund to public uses is apparent in that it takes nothing from 
the private property of individuals except what they will pay 
willingly as an equivalent for a value produced by the com 
munity, which they are permitted to enjoy. The fund thus 
created is clearly by the law of justice a public fund, not merely 
because the value is a growth that comes to the natural bounties 
which God gave to the community in the beginning, but also, 
and much more, because it is a value produced by the com 
munity itself, so that this rental value belongs to the com 
munity by that best of titles, namely, producing, making, or 
creating. 
To permit any portion of this public property to go into pri 
vate pockets, without a perfect equivalent being paid into the 
public treasury, would be an injustice to the community. 
Therefore the whole rental fund should be appropriated to 
common or public uses.