124 LAND AND LABOR. 



in conformity with the conditions by which it is sur- 

 rounded. The objects desired being to compel those 

 who obtain lands for speculative purposes to pay for 

 the privilege, and to offer a premium for the bonajide 

 improvement of the lands, wherever they may be held. 

 For the reason that the man who goes into actual oc- 

 cupation, and makes valuable improvements upon the 

 land, is a public benefactor ; whilst he who holds land 

 without occupation and improvement, not only pre- 

 vents others from adding to the wealth of society by 

 making improvements thereon, but does so with the 

 intent of extortion through the necessities of society, 

 for which he should make some compensation, even 

 though it be inadequate. And there is still another 

 very important reason why unimproved lands should 

 be thus taxed. Under the present system of taxation 

 the legal owners of the lands compel the tenants and 

 occupants to pay the taxes. It is a well recognized 

 fact that under present conditions all taxes are really 

 paid by the noncapitalists. But under the proposed 

 system the owners of the unoccupied and unimproved 

 lands would be compelled to pay their own taxes ; 

 there would be no tenants upon whom to throw it, 

 and for once the speculative capitalist would be com- 

 pelled to bear his own burden, and make substantial 

 contributions to the support of government and pro- 



<n of society. 



The railroad companies holding the large land 

 grants should come under the same rule. They 

 should have the lands called for in their grants set 

 apart and assessed to them as their roads are com- 

 pleted and put in running order. In case they or any 



