THE SINGLE TAX. 1 53 



In truth, these anomalous conditions, of which I have 

 just been writing, seem a proof that the land of the 

 typical American farmer is declining in value through 

 the extreme pressure of taxation of all sorts which has 

 been gradually forced upon it, to the ruin of the farmers, 

 rather than that their ruin is coming through land rising 

 in value by escape of direct taxation. If this be correct, 

 the application of Mr. George's cure would be but to add 

 to the disease. 



In the neighborhood where I now write are families 

 supported on incomes from farms which pay in direct 

 taxes over three times as much as corresponding incomes 

 from other occupations ; and I believe conditions similar 

 to this are not rare all over America. Is this equality ? 

 Why should one escape, and not the other ? 



The proprietor farmer, however small the income 

 derived from his occupation, has heavy land taxes to 

 pay ; the wage-earner, who may have twice the income, 

 practically escapes. Is this equality ? 



The mortgaged land proprietor pays the usurers' taxes 

 upon his capital, and the usurer pays on merely the 

 income, and more frequently escapes altogether. Is this 

 justice ? 



Again we quote from Mr. George : " If we impose 

 a tax upon money loaned, as has often been attempted, 

 the lender will charge the tax to the borrower, and the 

 borrower must pay it, or not obtain the loan." (" The 

 Canons of Taxation," p. 2.) 



Not a few labor under the same impression as Mr. 

 George upon this subject. We beg to suggest that this 

 error springs from a defective analysis of the question, 

 notwithstanding the fact that so astute a reasoner as Mr. 

 George is among the number who hold to the theory. 



