TAXATION AND LAND 



decisive; but they are certainly of weight 

 enough to deserve attentive consideration. 

 It would not be strange should friends of 

 the single tax not have studied it so closely 

 in this relation as in its directly social bear- 

 ing. 



I make little of the objection suggested 

 by Sir Charles Dilke in his "Problems of 

 Greater Britain," referring to Newfound- 

 land, that, in a country so sparsely settled, 

 justly to levy and collect a land tax would 

 cost more than the amount of the tax. The 

 point is, however, worth mentioning in 

 debate upon a revenue scheme for the 

 United States. 



Another consideration, speaking for a 

 manifold as against a single tax, is the im- 

 possibility in either case of a fair assess- 

 ment. A just levy is more easily attainable 

 on land values than anywhere else, this 

 being among the chief advantages of a land 

 tax. But perfect equity is by no means to be 

 had even here. No particular tax can be 

 carried through save with injustice some- 

 where, weighting this man too heavily, the 



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