CHAPTER II. 



THE SINGLE TAX. 



We are brought again to a consideration of the agi- 

 tation now going on, to have all taxes for public revenue 

 merged into one upon land only. It has already assumed 

 proportions which should cause the utmost concern to 

 the agricultural classes. Started principally in the inter- 

 est of the laboring classes, years ago in Europe, and 

 more recently and perhaps more prominently by Mr. 

 Henry George in America, it is now growing in favor, we 

 have to admit, with most city classes. And, even leading 

 publicists and respectable influential journals are giving 

 it their approval. 



The single-tax advocate, makes a point of contending 

 that so nearly is direct taxation now thrown upon real 

 estate, that it would be but taking a short step farther to 

 make it bear the whole. They are right, in so far as 

 America is concerned, in claiming that the chief burden 

 of direct taxation bears upon this class of property. 



It is admitted by most observers that real estate is sure 

 to be taxed, while personal property is sure to escape. 

 The estimate recently made of personal property which 

 is escaping taxation in the State of New York, runs up to 

 the fine figure of $2,500,000,000. Mr. Thomas G. Shear- 

 man, makes the statement that between i860 and 1880, 

 the assessed value of real estate in the United States, 

 7 145 



