INDEX

231

relation  of  “rights  and
privileges  thereto  pertaining” ­
  on,  38;  relation
of,  to  building  values,  55;
increase  of,  in  Winter
Street,  59;  in  Washington ­
  Street,  67;  in  Massachusetts ­
  towns  and  cities,
87;  defined,  97,  170,  187;
franchise  values,  no;  vs.
new  values  in  Boston,  90;
land  valuations,  111,112,
113,  114;  and  the  public
schools,  118;  of  Boston
and  the  Berkshires  compared, ­
  124;  imperishable
by  public  conservation,
152-Landlord,
  function  of,  19;
effect  of  ground  rent  on,
20,  24,  33,  34.  35.  47;
John  Stuart  Mill  on,  29;
as  owners  of  both  houses
and  land,  41  (ftn.);  in
England,  46;  “no  burden” ­
  for,  59.
Lawrence,  Mass.,  land  of,
undervalued,  126.
Legislative  regulation  of  public ­
  utilities,  134.
Leo  XIII,  Pope,  Labour  Encyclical, ­
  104,  183.
Long,  John  D.,  on  social
discontent,  149.
Management  of  public  service ­
  corporations,  145.
Manhattan,  wealth  of,  152.
Market  value  of  land,  how
affected  by  taxation,  32.
Masonic  Temple,  Boston,
75-Massachusetts,
  land  valuations ­
  of  towns  and  cities

of,  62,  87;  relation  of
constitution  of,  to  single
tax,  121;  valuations  of
farm  lands  of,  129,  130.
See  also  Boston,  Clinton,
Lawrence,  etc.
Massachusetts  Single  Tax
League,  55,  56,  66  (ftn.).
McGlynn,  the  Rev.  Edward,
in  defence  of  single  tax,
105-106,  173-184.
Mill,  John  Stuart,  on  taxation ­
  of  land  value  increment, ­
  23;  on  rent  a
social  product,  29;  on
impossibility  of  shifting
ground  rent  tax,  34;  on
selling  value  of  land  an
untaxed  value,  46,  47.
Monopolies,  taxation  of,  7,
8,  27-28,  no;  source  of
evils  of,  135;  defined,
188.
Mortgage,  effect  of,  on  selling
value  of  land,  24  (ftn.),
39,  43;  effect  of,  on  rent,
32;  effect  of,  on  land,  37,
39;  a  part  of  ground  rent,
39;  paid  out  of  gross  income, ­
  40.
Multiple  tax,  arguments  for,
75-Murhard,
  on  incidence  of
rent  taxation,  34.
Nationalisation  of  land.  See
Land  nationalisation.
Natural  resources,  taxation
of,  8.
Natural  tax,  natural  basis  for,
83.
Net  rent,  compared  with
gross  rent,  16,  17.  See
also  Rent,  Net  value.